One-Year | ||
Five-Year | ||
(State of Incorporation) | (IRS Employer Identification Number) | ||||
(Address of principal executive offices) | (Zip Code) | ||||
| Title of each class | Trading Symbol(s) | Name of each exchange on which registered | ||||||||||||
| NYSE Texas | ||||||||||||||
Non-accelerated filer ☐ | Smaller reporting company | |||||||
Accelerated filer ☐ | Emerging growth company | |||||||
S-1 | ||||||||
| Age | Officer since | ||||||||||
Arvind Krishna, Chairman of the Board, President and Chief Executive Officer (1) | 63 | 2020 | |||||||||
| Gary D. Cohn, Vice Chairman | 65 | 2021 | |||||||||
| Nicolas A. Fehring, Vice President and Controller | 47 | 2023 | |||||||||
James J. Kavanaugh, Senior Vice President, Finance and Operations, and Chief Financial Officer | 59 | 2008 | |||||||||
| Nickle J. LaMoreaux, Senior Vice President and Chief Human Resources Officer | 46 | 2020 | |||||||||
| Anne Robinson, Senior Vice President and Chief Legal Officer | 55 | 2024 | |||||||||
Robert D. Thomas, Senior Vice President, Software and Chief Commercial Officer | 51 | 2023 | |||||||||
| Total Number of Shares Purchased | Average Price Paid per Share | Total Number of Shares Purchased as Part of Publicly Announced Program | Approximate Dollar Value of Shares that May Yet Be Purchased Under the Program (1) | ||||||||||||||||||||
October 1, 2025—October 31, 2025 | — | $ | — | — | $ | 2,007,611,768 | |||||||||||||||||
November 1, 2025—November 30, 2025 | — | $ | — | — | $ | 2,007,611,768 | |||||||||||||||||
December 1, 2025—December 31, 2025 | — | $ | — | — | $ | 2,007,611,768 | |||||||||||||||||
| Total | — | $ | — | — | |||||||||||||||||||
| Plan Category | Number of securities to be issued upon exercise of outstanding options, warrants and rights (1) (a) | Weighted-average exercise price of outstanding options, warrants and rights (1) (b) | Number of securities remaining available for future issuance under equity compensation plans (excluding securities reflected in column (a)) (c) | |||||||||||||||||
| Equity compensation plans approved by security holders | ||||||||||||||||||||
| Options | 8,932,132 | $ | 168.84 | — | ||||||||||||||||
| RSUs | 14,613,935 | N/A | — | |||||||||||||||||
PSUs (2) | 4,986,930 | N/A | — | |||||||||||||||||
| Subtotal | 28,532,997 | $ | 168.84 | 24,457,466 | ||||||||||||||||
| Equity compensation plans not approved by security holders | ||||||||||||||||||||
| Options | 726,842 | $ | 163.32 | — | ||||||||||||||||
| RSUs | 2,262,375 | N/A | — | |||||||||||||||||
PSUs (2) | 409,285 | N/A | — | |||||||||||||||||
| DCEAP shares | 231,675 | N/A | — | |||||||||||||||||
| Subtotal | 3,630,177 | $ | 163.32 | 16,540,768 | ||||||||||||||||
| Total | 32,163,174 | $ | 168.45 | 40,998,234 | ||||||||||||||||
| Page | Schedule Number | ||||||||||||||||
| S-1 | II | ||||||||||||||||
| Reference Number per Item 601 of Regulation S-K | Description of Exhibits | Exhibit Number in this Form 10-K | ||||||||||||
| (3) | Certificate of Incorporation and By-laws | |||||||||||||
| (4) | Instruments defining the rights of security holders | |||||||||||||
| 10.1 | ||||||||||||||
Board of Directors compensatory plans, as described under the caption “Governance of the Board—Director Compensation” in IBM’s definitive Proxy Statement to be filed with the Securities and Exchange Commission and delivered to stockholders in connection with the Annual Meeting of Stockholders to be held April 28, 2026, are hereby incorporated by reference. (1) | ||||||||||||||
| 10.2 | ||||||||||||||
| 31.2 | ||||||||||||||
| (32) | 32.1 | |||||||||||||
| 32.2 | ||||||||||||||
| (97) | ||||||||||||||
| 101.INS | XBRL Instance Document – the instance document does not appear on the Interactive Data File because its XBRL tags are embedded within the Inline XBRL document. | |||||||||||||
| 101.SCH | XBRL Taxonomy Extension Schema Document | |||||||||||||
| 101.CAL | XBRL Taxonomy Extension Calculation Linkbase Document | |||||||||||||
| 101.DEF | XBRL Taxonomy Extension Definition Linkbase Document | |||||||||||||
| 101.LAB | XBRL Taxonomy Extension Label Linkbase Document | |||||||||||||
| 101.PRE | XBRL Taxonomy Extension Presentation Linkbase Document | 101 | ||||||||||||
| 104 | Cover Page Interactive Data File - the cover page interactive data file does not appear in the Interactive Data file because its XBRL tags are embedded within the Inline XBRL document. | 104 | ||||||||||||
INTERNATIONAL BUSINESS MACHINES CORPORATION (Registrant) | ||||||||
| By: | /s/ NICOLÁS A. FEHRING | |||||||
Nicolás A. Fehring | ||||||||
Vice President and Controller | ||||||||
(Chief Accounting Officer) | ||||||||
Date: February 24, 2026 | ||||||||
| Signature | Title | Date | ||||||||||||
/s/ ARVIND KRISHNA | Chairman of the Board, President and Chief Executive Officer | February 24, 2026 | ||||||||||||
| Arvind Krishna | ||||||||||||||
| /s/ JAMES J. KAVANAUGH | Senior Vice President, Finance and Operations, and Chief Financial Officer | February 24, 2026 | ||||||||||||
| James J. Kavanaugh | ||||||||||||||
| /s/ NICOLÁS A. FEHRING | Vice President and Controller (Chief Accounting Officer) | February 24, 2026 | ||||||||||||
| Nicolás A. Fehring | ||||||||||||||
| By: | /s/ JANE P. EDWARDS | ||||||||||
Jane P. Edwards | |||||||||||
Marianne C. Brown | Director | Attorney-in-fact February 24, 2026 | |||||||||
Thomas Buberl | Director | ||||||||||
| David N. Farr | Director | ||||||||||
| Alex Gorsky | Director | ||||||||||
| Michelle J. Howard | Director | ||||||||||
| Andrew N. Liveris | Director | ||||||||||
| F. William McNabb III | Director | ||||||||||
Michael Miebach | Director | ||||||||||
| Martha E. Pollack | Director | ||||||||||
| Peter R. Voser | Director | ||||||||||
| Frederick H. Waddell | Director | ||||||||||
| Alfred W. Zollar | Director | ||||||||||
| Description | Balance at Beginning of Period | Balance at End of Period | ||||||||||||
Allowance For Credit Losses (1) | ||||||||||||||
| 2025 | $ | $ | ||||||||||||
| 2024 | $ | $ | ||||||||||||
| 2023 | $ | $ | ||||||||||||
| Allowance For Inventory Losses | ||||||||||||||
| 2025 | $ | $ | ||||||||||||
| 2024 | $ | $ | ||||||||||||
| 2023 | $ | $ | ||||||||||||
| Revenue Based Provisions | ||||||||||||||
| 2025 | $ | $ | ||||||||||||
| 2024 | $ | $ | ||||||||||||
| 2023 | $ | $ | ||||||||||||
| 1. | 0.300% Notes due 2026 | ||||
| 2. | 1.250% Notes due 2027 | ||||
| 3. | 3.375% Notes due 2027 | ||||
| 4. | 1.750% Notes due 2028 | ||||
| 5. | 0.300% Notes due 2028 | ||||
| 6. | 1.500% Notes due 2029 | ||||
| 7. | 0.875% Notes due 2030 | ||||
| 8. | 2.900% Notes due 2030 | ||||
| 9. | 1.750% Notes due 2031 | ||||
| 10. | 3.625% Notes due 2031 | ||||
| 11. | 0.650% Notes due 2032 | ||||
| 12. | 3.150% Notes due 2033 | ||||
| 13. | 1.250% Notes due 2034 | ||||
| 14. | 3.750% Notes due 2035 | ||||
| 15. | 3.450% Notes due 2037 | ||||
| 16. | 4.875% Notes due 2038 | ||||
| 17. | 1.200% Notes due 2040 | ||||
| 18. | 4.000% Notes due 2043 | ||||
| 19. | 3.800% Notes due 2045 | ||||
| 20. | 6.22% Debentures due 2027 | ||||
| 21. | 6.50% Debentures due 2028 | ||||
| 22. | 5.875% Debentures due 2032 | ||||
| 23. | 7.00% Debentures due 2045 | ||||
| 24. | 7.125% Debentures due 2096 | ||||
Title/Description of Debt Issuance: | 0.300% Notes due 2026 | ||||
Date of Issuance: | November 2, 2016 | ||||
Maturity Date | November 2, 2026 | ||||
Principal Amount of Notes originally issued | ¥42,000,000,000 (JPY) | ||||
Principal Amount of Notes currently outstanding | ¥42,000,000,000 (JPY) | ||||
Interest Payment Dates | Semi-annually on May 2 and November 2 of each year | ||||
First Interest Payment Date | May 2, 2017 | ||||
Coupon | 0.300% per annum | ||||
Payment of Additional Amounts | The Company will, subject to the exceptions and limitations set forth below, pay as additional interest on this Note such additional amounts as are necessary in order that the net payment by the Company or a paying agent of the principal of and interest on the Notes to a holder who is not a United States person (as defined below), after deduction for any present or future tax, assessment or other governmental charge of the United States or a political subdivision or taxing authority of or in the United States, imposed by withholding with respect to the payment, will not be less than the amount provided in this Note to be then due and payable; provided, however, that the foregoing obligation to pay additional amounts shall not apply: (1) to any tax, assessment or other governmental charge that is imposed or withheld solely by reason of the holder, or a fiduciary, settlor, beneficiary, member or shareholder of the holder if the holder is an estate, trust, partnership or corporation, or a person holding a power over an estate or trust administered by a fiduciary holder, being considered as: (a) being or having been present or engaged in a trade or business in the United States or having had a permanent establishment in the United States; (b) having a current or former relationship with the United States, including a relationship as a citizen or resident of the United States; (c) being or having been a foreign or domestic personal holding company, a passive foreign investment company or a controlled foreign corporation | ||||
with respect to the United States or a corporation that has accumulated earnings to avoid United States federal income tax; (d) being or having been a “10-percent shareholder” of the Company as defined in section 871(h)(3) of the United States Internal Revenue Code, as amended (the “Code”) or any successor provision; or (e) being a bank receiving payments on an extension of credit made pursuant to a loan agreement entered into in the ordinary course of its trade or business; (2) to any holder that is not the sole beneficial owner of the Notes, or a portion of the Notes, or that is a fiduciary or partnership, but only to the extent that a beneficiary or settlor with respect to the fiduciary, a beneficial owner or member of the partnership would not have been entitled to the payment of an additional amount had the beneficiary, settlor, beneficial owner or member received directly its beneficial or distributive share of the payment; (3) to any tax, assessment or other governmental charge that is imposed otherwise or withheld solely by reason of a failure of the holder or any other person to comply with certification, identification or information reporting requirements concerning the nationality, residence, identity or connection with the United States of the holder or beneficial owner of the Notes, if compliance is required by statute, by regulation of the United States Treasury Department or by an applicable income tax treaty to which the United States is a party as a precondition to exemption from such tax, assessment or other governmental charge; (4) to any tax, assessment or other governmental charge that is imposed otherwise than by withholding by the Company or a paying agent from the payment; (5) to any tax, assessment or other governmental charge that is imposed or withheld solely by reason of a change in law, regulation or administrative or judicial interpretation that becomes effective more than 15 days after the payment becomes due or is duly provided for, whichever occurs later; (6) to any estate, inheritance, gift, sales, excise, transfer, wealth or personal property tax or similar tax, assessment or other governmental charge; (7) to any tax, assessment or other governmental charge required to be withheld by any paying agent from any payment of principal of or interest on any Notes, if such payment can be made without such withholding by any other paying agent; | |||||
(8) to any Notes where such withholding is imposed on a payment to an individual and is required to be made pursuant to European Union Directive 2003/48/EC on the taxation of savings income or any law implementing or complying with, or introduced in order to conform to, such Directive; (9) to any Notes presented for payment by, or on behalf of, a holder or beneficial holder who would have been able to avoid such withholding or deduction by presenting the relevant Notes to another paying agent in a member state of the European Union; (10) to any taxes that are imposed or withheld pursuant to Sections 1471 through 1474 of the Code (or any amended or successor version of such Sections), any Treasury regulations promulgated thereunder, any official interpretations thereof or any agreements entered into in connection with the implementation thereof; (11) to any Notes presented for payment to the extent such payment could have been made without such deduction or withholding if the holder or beneficial owner of the Notes had presented the Notes for payment (where presentation is permitted or required for payment) within 30 days after the date on which such payment became due and payable or date on which payment thereof is duly provided for, whichever is later, except for Additional Amounts with respect to taxes that would have been imposed had the Holder or beneficial owner presented the Notes for payment within such 30-day period; or (12) in the case of any combination of items (1), (2), (3), (4), (5), (6), (7), (8), (9), (10) and (11). This Note is subject in all cases to any tax, fiscal or other law or regulation or administrative or judicial interpretation applicable to this Note. Except as specifically provided in this Note, the Company shall not be required to make any payment with respect to any tax, assessment or other governmental charge imposed by any government or a political subdivision or taxing authority of or in any government or political subdivision. As used in this Note, the term “United States” means the United States of America (including the states and the District of Columbia) and its territories, possessions and other areas subject to its jurisdiction, “United States person” means any individual who is a citizen or resident of the United States, a corporation, partnership or other entity created or organized in or under the laws of the United States, any state of the United States or the District of Columbia (other than a partnership that is not treated as a United States person under any applicable Treasury regulations), or any estate or trust the income of which is subject to United States federal income taxation regardless of its source. | |||||
Redemption for Tax Reasons | If, as a result of any change in, or amendment to, the laws (or any regulations or rulings promulgated under the laws) of the United States (or any political subdivision or taxing authority of or in the United States), or any change in, or amendments to, an official position regarding the application or interpretation of such laws, regulations or rulings, which change or amendment is announced or becomes effective on or after October 27, 2016, the Company becomes or, based upon a written opinion of independent counsel selected by the Company, will become obligated to pay additional amounts as described above with respect to this Note, then the Company may at its option redeem, in whole, but not in part, this Note on not less than 30 nor more than 60 days prior notice, at a redemption price equal to 100% of its principal amount, together with interest accrued but unpaid on this Note to the date fixed for redemption. | ||||
Minimum Denominations | The Notes are issuable in registered form without coupons in denominations of ¥100,000,000 and any integral multiple of ¥10,000,000 in excess thereof. | ||||
CUSIP | 459200 JM4 | ||||
NYSE Trading Symbol | IBM 26B | ||||
Title/Description of Debt Issuance: | 1.250% Notes due 2027 | ||||
Date of Issuance: | January 31, 2019 | ||||
Maturity Date | January 29, 2027 | ||||
Principal Amount of Notes originally issued | €1,000,000,000 (Euro) | ||||
Principal Amount of Notes currently outstanding | €1,000,000,000 (Euro) | ||||
Interest Payment Dates | Annually on January 29 | ||||
First Interest Payment Date | January 29, 2020 | ||||
Coupon | 1.250% per annum | ||||
Optional Redemption | This Note will be redeemable, as a whole or in part, at the Company’s option, at any time or from time to time, on at least 30 days, but not more than 60 days, prior notice to the holder of this Note given in accordance with the provisions of the Indenture, at a redemption price equal to the greater of: (i) 100% of the principal amount of the Notes to be redeemed; or (ii) the | ||||
Optional Redemption Price, plus, in each case, accrued and unpaid interest on this Note to, but excluding, the Redemption Date. “Optional Redemption Price” means the price, expressed as a percentage (rounded to three decimal places, 0.0005 being rounded upwards), at which the yield (as calculated by the Trustee) on this Note, if it were to be purchased at such price on the third dealing day prior to the date fixed for redemption, would be equal to the yield on such dealing day of the Reference Bond on the basis of the average of four quotations of the average midmarket annual yield to maturity of the Reference Bond prevailing at 11:00 a.m. (Central European time) on such dealing day as determined by the Trustee plus 0.25%. “Reference Bond” means, in relation to any Optional Redemption Price calculation, the German Government DBR 0.000% due August 15, 2026, or if such bond is no longer in issue, such other European government bond as the Trustee may, with the advice of three brokers of, and/or market makers in, European government bonds selected by the Trustee, determine to be appropriate for determining the Optional Redemption Price. On and after the Redemption Date, interest will cease to accrue on this Note or any portion of this Note called for redemption (unless we default in the payment of the redemption price and accrued and unpaid interest). On or before the Redemption Date, we will deposit with a paying agent (or the Trustee) money sufficient to pay the redemption price of and accrued and unpaid interest on any portion of this Note to be redeemed on that date. If fewer than all of the Notes of this series are to be redeemed, the Notes to be redeemed shall be selected by the Trustee by a method the Trustee deems to be fair and appropriate. | |||||
Payment of Additional Amounts | The Company will, subject to the exceptions and limitations set forth below, pay as additional interest on this Note such additional amounts as are necessary in order that the net payment by the Company or a paying agent of the principal of and interest on the Notes to a holder who is not a United States person (as defined below), after deduction for any present or future tax, assessment or other governmental charge of the United States or a political subdivision or taxing authority of or in the United States, imposed by withholding with respect to the payment, will not be less than the amount provided in this Note to be then due and payable; provided, however, that the foregoing obligation to pay additional amounts shall not apply: (1) to any tax, assessment or other governmental charge that is imposed or withheld solely by reason of the holder, or a fiduciary, settlor, beneficiary, member or shareholder of the holder if the holder is an estate, trust, partnership or corporation, or a person holding a power over an estate or trust administered by a fiduciary holder, being considered as: (a) being or having been present or engaged in a trade or business in the United States or having had a permanent establishment in the United States; | ||||
(b) having a current or former relationship with the United States, including a relationship as a citizen or resident of the United States; (c) being or having been a personal holding company, a passive foreign investment company or a controlled foreign corporation with respect to the United States or a corporation that has accumulated earnings to avoid United States federal income tax; (d) being or having been a ‘‘10-percent shareholder’’ of the Company as defined in section 871(h)(3) of the United States Internal Revenue Code, as amended (the “Code”) or any successor provision; or (e) being a bank receiving payments on an extension of credit made pursuant to a loan agreement entered into in the ordinary course of its trade or business; (2) to any holder that is not the sole beneficial owner of the Notes, or a portion of the Notes, or that is a fiduciary or partnership, but only to the extent that a beneficiary or settlor with respect to the fiduciary, a beneficial owner or member of the partnership would not have been entitled to the payment of an additional amount had the beneficiary, settlor, beneficial owner or member received directly its beneficial or distributive share of the payment; (3) to any tax, assessment or other governmental charge that is imposed otherwise or withheld solely by reason of a failure of the holder or any other person to comply with certification, identification or information reporting requirements concerning the nationality, residence, identity or connection with the United States of the holder or beneficial owner of the Notes, if compliance is required by statute, by regulation of the United States Treasury Department or by an applicable income tax treaty to which the United States is a party as a precondition to exemption from such tax, assessment or other governmental charge; (4) to any tax, assessment or other governmental charge that is imposed otherwise than by withholding by the Company or a paying agent from the payment; (5) to any tax, assessment or other governmental charge that is imposed or withheld solely by reason of a change in law, regulation or administrative or judicial interpretation that becomes effective more than 15 days after the payment becomes due or is duly provided for, whichever occurs later; | |||||
(6) to any estate, inheritance, gift, sales, excise, transfer, wealth or personal property tax or similar tax, assessment or other governmental charge; (7) to any tax, assessment or other governmental charge required to be withheld by any paying agent from any payment of principal of or interest on any Notes, if such payment can be made without such withholding by any other paying agent; (8) to any taxes that are imposed or withheld pursuant to Sections 1471 through 1474 of the Code (or any amended or successor version of such Sections), any Treasury regulations promulgated thereunder, any official interpretations thereof or any agreements entered into in connection with the implementation thereof; (9) with respect to any payment to the extent such payment could have been made without such deduction or withholding if the holder or beneficial owner of the Notes had presented the Notes for payment (where presentation is permitted or required for payment) within 30 days after the date on which such payment became due and payable or date on which payment thereof is duly provided for, whichever is later, except for additional amounts with respect to taxes that would have been imposed had the Holder or beneficial owner presented the Notes for payment within such 30-day period; and (10) in the case of any combination of items (1), (2), (3), (4), (5), (6), (7), (8) and (9). This Note is subject in all cases to any tax, fiscal or other law or regulation or administrative or judicial interpretation applicable to this Note. Except as specifically provided in this Note, the Company shall not be required to make any payment with respect to any tax, assessment or other governmental charge imposed by any government or a political subdivision or taxing authority of or in any government or political subdivision. As used in this Note, the term “United States” means the United States of America (including the states and the District of Columbia) and its territories, possessions and other areas subject to its jurisdiction, and the term “United States person” means any individual who is a citizen or resident of the United States, a corporation, partnership or other entity created or organized in or under the laws of the United States, any state of the United States or the District of Columbia (other than a partnership that is not treated as a United States person under any applicable Treasury regulations), or any estate or trust the income of which is subject to United States federal income taxation regardless of its source. | |||||
Redemption for Tax Reasons | If, as a result of any change in, or amendment to, the laws (or any regulations or rulings promulgated under the laws) of the United States (or any political subdivision or taxing authority of or in the United States), or | ||||
any change in, or amendments to, an official position regarding the application or interpretation of such laws, regulations or rulings, which change or amendment is announced or becomes effective on or after January 24, 2019, the Company becomes, or based upon a written opinion of independent counsel selected by the Company, will become obligated to pay additional amounts as described above with respect to this Note, then the Company may at its option redeem, in whole, but not in part, this Note on not less than 30 nor more than 60 days prior notice, at a redemption price equal to 100% of its principal amount, together with interest accrued but unpaid on this Note to the date fixed for redemption. | |||||
Minimum Denominations | The Notes are issuable in registered form without coupons in denominations of €100,000 and any integral multiple of €1,000 in excess thereof. | ||||
CUSIP | 459200 JU6 | ||||
NYSE Trading Symbol | IBM 27B | ||||
Title/Description of Debt Issuance: | 3.375% Notes due 2027 | ||||
Date of Issuance: | February 6, 2023 | ||||
Maturity Date | February 6, 2027 | ||||
Principal Amount of Notes originally issued | €1,000,000,000 (Euro) | ||||
Principal Amount of Notes currently outstanding | €1,000,000,000 (Euro) | ||||
Interest Payment Dates | Annually on February 6 | ||||
First Interest Payment Date | February 6, 2024 | ||||
Coupon | 3.375% per annum | ||||
Optional Redemption | The Notes will be redeemable, as a whole or in part, at the Company’s option, at any time or from time to time, on at least 10 days, but not more than 60 days, prior notice to the holders of the Notes (by mail, electronic delivery or otherwise in accordance with the depositary’s procedures). Prior to the Par Call Date, as defined below, the redemption price for the Notes will be equal to the greater of: (i) 100% of the principal amount of the Notes to be redeemed; and (ii) the sum of the present values of the Remaining Scheduled Payments, as defined below, discounted, on an annual basis (ACTUAL/ACTUAL (ICMA)) at the Comparable Government Bond Rate, as defined below, plus 20 basis points, plus, in each case, accrued and unpaid interest on the Notes to be redeemed to, but excluding, the Redemption Date. | ||||
“Comparable Government Bond Rate” means the yield to maturity, expressed as a percentage (rounded to three decimal places, 0.0005 being rounded upwards), on the third Business Day prior to the date fixed for redemption, of the Comparable Government Bond, as defined below, on the basis of the middle market price of such Comparable Government Bond prevailing at 11:00 a.m. (London time) on such Business Day as determined by an Independent Investment Banker, as defined below. “Comparable Government Bond” with respect to any Comparable Government Bond Rate calculation means a German government bond selected by an Independent Investment Banker as having a maturity closest to the remaining term of the Notes to be redeemed (assuming, for this purpose, that the Notes matured on the Par Call Date) that would be utilized, at the time of selection and in accordance with customary financial practice, in pricing new issues of corporate debt securities having a maturity closest to such remaining term of the Notes, or if such Independent Investment Banker in its discretion considers that such similar bond is not in issue, such other German government bond as such Independent Investment Banker may, with the advice of three brokers of, and/or market makers in, German government bonds selected by the Company, determine to be appropriate for determining the Comparable Government Bond Rate for the Notes. “Independent Investment Banker” means one of the Reference Bond Dealers, to be appointed by the Company. “Par Call Date” means January 6, 2027 (one month prior to the maturity date of the Notes). “Reference Bond Dealer” means each of Barclays Bank PLC, Citigroup Global Markets Limited, Goldman Sachs & Co. LLC, J.P. Morgan Securities plc, Merrill Lynch International, Mizuho International plc, MUFG Securities EMEA plc and The Toronto-Dominion Bank and their respective successors or a Primary Bond Dealer selected by any of them, and their respective successors; provided however, that if any of the foregoing shall cease to be a broker or dealer of, and/or market maker in, German government bonds (a “Primary Bond Dealer”), the Company will substitute therefor another nationally recognized investment banking firm that is a Primary Bond Dealer. “Remaining Scheduled Payments” means, with respect to each Note to be redeemed, the remaining scheduled payments of the principal thereof and interest thereon that would be due after the related Redemption Date but for such redemption (assuming, for this purpose, that the Notes matured on the Par Call Date); provided however, that, if such Redemption Date is not an interest payment date with respect to such Note, the amount of the next succeeding scheduled interest payment thereon will be deemed to be reduced by the amount of interest accrued thereon to such Redemption Date. On and after the Redemption Date, interest will cease to accrue on the Notes or any portion thereof called for redemption (unless we default in the payment of the redemption price and accrued and unpaid interest). On or before the Redemption Date, we will deposit with a paying agent (or the Trustee) money sufficient to pay the redemption price of and accrued and unpaid interest on the Notes to be redeemed on that date. If fewer than all of the Notes are to be redeemed, the Notes to be redeemed shall be selected by the Trustee by a method the Trustee deems to be fair and appropriate. | |||||
Payment of Additional Amounts | The Company will, subject to the exceptions and limitations set forth below, pay as additional interest on this Note such additional amounts as are necessary in order that the net payment by the Company or a paying agent of the principal of and interest on the Notes to a holder who is not a United States person (as defined below), after deduction for any present or future tax, assessment or other governmental charge of the United States or a political subdivision or taxing authority of or in the United States, imposed by withholding with respect to the payment, will not be less than the amount provided in this Note to be then due and payable; provided, however, that the foregoing obligation to pay additional amounts shall not apply: (1) to any tax, assessment or other governmental charge that is imposed or withheld solely by reason of the holder, or a fiduciary, settlor, beneficiary, member or shareholder of the holder if the holder is an estate, trust, partnership or corporation, or a person holding a power over an estate or trust administered by a fiduciary holder, being considered as: (a) being or having been present or engaged in a trade or business in the United States or having had a permanent establishment in the United States; | ||||
(b) having a current or former relationship with the United States, including a relationship as a citizen or resident of the United States; (c) being or having been a personal holding company, a passive foreign investment company or a controlled foreign corporation with respect to the United States or a corporation that has accumulated earnings to avoid United States federal income tax; (d) being or having been a ‘‘10-percent shareholder’’ of the Company as defined in section 871(h)(3) of the United States Internal Revenue Code, as amended (the “Code”) or any successor provision; or (e) being a bank receiving payments on an extension of credit made pursuant to a loan agreement entered into in the ordinary course of its trade or business; (2) to any holder that is not the sole beneficial owner of the Notes, or a portion of the Notes, or that is a fiduciary or partnership, but only to the extent that a beneficiary or settlor with respect to the fiduciary, a beneficial owner or member of the partnership would not have been entitled to the payment of an additional amount had the beneficiary, settlor, beneficial owner or member received directly its beneficial or distributive share of the payment; (3) to any tax, assessment or other governmental charge that is imposed otherwise or withheld solely by reason of a failure of the holder or any other person to comply with certification, identification or information reporting requirements concerning the nationality, residence, identity or connection with the United States of the holder or beneficial owner of the Notes, if compliance is required by statute, by regulation of the United States Treasury Department or by an applicable income tax treaty to which the United States is a party as a precondition to exemption from such tax, assessment or other governmental charge; (4) to any tax, assessment or other governmental charge that is imposed otherwise than by withholding by the Company or a paying agent from the payment; (5) to any tax, assessment or other governmental charge that is imposed or withheld solely by reason of a change in law, regulation or administrative or judicial interpretation that becomes effective more than 15 days after the payment becomes due or is duly provided for, whichever occurs later; | |||||
(6) to any estate, inheritance, gift, sales, excise, transfer, wealth or personal property tax or similar tax, assessment or other governmental charge; (7) to any tax, assessment or other governmental charge required to be withheld by any paying agent from any payment of principal of or interest on any Notes, if such payment can be made without such withholding by any other paying agent; (8) to any taxes that are imposed or withheld pursuant to Sections 1471 through 1474 of the Code (or any amended or successor version of such Sections), any Treasury regulations promulgated thereunder, any official interpretations thereof or any agreements entered into in connection with the implementation thereof; (9) with respect to any payment to the extent such payment could have been made without such deduction or withholding if the holder or beneficial owner of the Notes had presented the Notes for payment (where presentation is permitted or required for payment) within 30 days after the date on which such payment became due and payable or date on which payment thereof is duly provided for, whichever is later, except for additional amounts with respect to taxes that would have been imposed had the Holder or beneficial owner presented the Notes for payment within such 30-day period; and (10) in the case of any combination of items (1), (2), (3), (4), (5), (6), (7), (8) and (9). This Note is subject in all cases to any tax, fiscal or other law or regulation or administrative or judicial interpretation applicable to this Note. Except as specifically provided in this Note, the Company shall not be required to make any payment with respect to any tax, assessment or other governmental charge imposed by any government or a political subdivision or taxing authority of or in any government or political subdivision. As used in this Note, the term “United States” means the United States of America (including the states and the District of Columbia) and its territories, possessions and other areas subject to its jurisdiction, and the term “United States person” means any individual who is a citizen or resident of the United States, a corporation, partnership or other entity created or organized in or under the laws of the United States, any state of the United States or the District of Columbia (other than a partnership that is not treated as a United States person under any applicable Treasury regulations), or any estate or trust the income of which is subject to United States federal income taxation regardless of its source. | |||||
Redemption for Tax Reasons | If, as a result of any change in, or amendment to, the laws (or any regulations or rulings promulgated under the laws) of the United States (or any political subdivision or taxing authority of or in the United States), or any change in, or amendments to, an official position regarding the application or interpretation of such laws, regulations or rulings, which change or amendment is announced or becomes effective on or after January 30, 2023, the Company becomes, or based upon a written opinion of independent counsel selected by the Company, will become obligated to pay additional amounts as described above with respect to this Note, then the Company may at its option redeem, in whole, but not in part, this Note on not less than 30 nor more than 60 days prior notice, at a redemption price equal to 100% of its principal amount, together with interest accrued but unpaid on this Note to the date fixed for redemption. | ||||
Minimum Denominations | The Notes are issuable in registered form without coupons in denominations of €100,000 and any integral multiple of €1,000 in excess thereof. | ||||
CUSIP | 459200 LA7 | ||||
NYSE Trading Symbol | IBM27F | ||||
Title/Description of Debt Issuance: | 1.750% Notes due 2028 | ||||
Date of Issuance: | March 7, 2016 | ||||
Maturity Date | March 7, 2028 | ||||
Principal Amount of Notes originally issued | €500,000,000 (Euro) | ||||
Principal Amount of Notes currently outstanding | €500,000,000 (Euro) | ||||
Interest Payment Dates | Annually on March 7 | ||||
First Interest Payment Date | March 7, 2017 | ||||
Coupon | 1.750% per annum | ||||
Optional Redemption | This Note will be redeemable, as a whole or in part, at the Company’s option, at any time or from time to time, on at least 30 days, but not more than 60 days, prior notice to the holder of this Note given in accordance with the provisions of the Indenture, at a redemption price equal to the greater of: (i) 100% of the principal amount of the Notes to be redeemed; or (ii)the Optional Redemption Price, plus, in each case, accrued and unpaid interest on this Note to, but excluding, the Redemption Date. “Optional Redemption Price” means the price, expressed as a percentage (rounded to three decimal places, 0.0005 being rounded upwards), at which the yield (as calculated by the Trustee) on this Note, if it were to be purchased at such price on the third dealing day prior to the date fixed for redemption, would be equal to the yield on such dealing day of the Reference Bond on the basis of the average of four quotations of the average midmarket annual yield to maturity of the Reference Bond prevailing at 11:00 a.m. (Central European time) on such dealing day as determined by the Trustee plus 0.30%. “Reference Bond” means, in relation to any Optional Redemption Price calculation, the German Government DBR 0.500% due February 15, 2026, or if such bond is no longer in issue, such other European government bond as the Trustee may, with the advice of three brokers of, and/or market makers in, European government bonds selected by the Trustee, determine to be appropriate for determining the Optional Redemption Price. On and after the Redemption Date, interest will cease to accrue on this Note or any portion of this Note called for redemption (unless we default in the payment of the redemption price and accrued and unpaid interest). On or before the Redemption Date, we will deposit with a paying agent (or the Trustee) money sufficient to pay the redemption price of and accrued and unpaid interest on any portion of this Note to be redeemed on that date. If fewer than all of the Notes of this series are to be redeemed, the Notes to be redeemed shall be selected by the Trustee by a method the Trustee deems to be fair and appropriate. | ||||
Payment of Additional Amounts | The Company will, subject to the exceptions and limitations set forth below, pay as additional interest on this Note such additional amounts as are necessary in order that the net payment by the Company or a paying agent of the principal of and interest on the Notes to a holder who is not a United States person (as defined below), after deduction for any present or future tax, assessment or other governmental charge of the United States or a political subdivision or taxing authority of or in the United States, imposed by withholding with respect to the payment, will not be less than the amount provided in this Note to be then due and payable; provided, however, that the foregoing obligation to pay additional amounts shall not apply: (1) to any tax, assessment or other governmental charge that is imposed or withheld solely by reason of the holder, or a fiduciary, settlor, beneficiary, member or shareholder of the holder if the holder is an estate, trust, partnership or corporation, or a person holding a power over an estate or trust administered by a fiduciary holder, being considered as: (a) being or having been present or engaged in a trade or business in the United States or having had a permanent establishment in the United States; (b) having a current or former relationship with the United States, including a relationship as a citizen or resident of the United States; (c) being or having been a foreign or domestic personal holding company, a passive foreign investment company or a controlled foreign corporation with respect to the United States or a corporation that has accumulated earnings to avoid United States federal income tax; (d) being or having been a “10-percent shareholder” of the Company as defined in section 871(h)(3) of the United States Internal Revenue Code, as amended (the “Code”) or any successor provision; or (e) being a bank receiving payments on an extension of credit made pursuant to a loan agreement entered into in the ordinary course of its trade or business; (2) to any holder that is not the sole beneficial owner of the Notes, or a portion of the Notes, or that is a fiduciary or partnership, but only to the extent that a beneficiary or settlor with respect to the fiduciary, a beneficial owner or member of the partnership would not have been entitled to the payment of an additional amount had the beneficiary, settlor, beneficial owner or member received directly its beneficial or distributive share of the payment; (3) to any tax, assessment or other governmental charge that is imposed otherwise or withheld solely by reason of a failure of the holder or any other person to comply with certification, identification or information reporting requirements concerning the nationality, residence, identity or connection with the United States of the holder or beneficial owner of the Notes, if compliance is required by statute, by regulation of the United States Treasury Department or by an applicable income tax treaty to which the United States is a party as a precondition to exemption from such tax, assessment or other governmental charge; (4) to any tax, assessment or other governmental charge that is imposed otherwise than by withholding by the Company or a paying agent from the payment; (5) to any tax, assessment or other governmental charge that is imposed or withheld solely by reason of a change in law, regulation or administrative or judicial interpretation that becomes effective more than 15 days after the payment becomes due or is duly provided for, whichever occurs later; (6) to any estate, inheritance, gift, sales, excise, transfer, wealth or personal property tax or similar tax, assessment or other governmental charge; | ||||
(7) to any tax, assessment or other governmental charge required to be withheld by any paying agent from any payment of principal of or interest on any Notes, if such payment can be made without such withholding by any other paying agent; (8) to any Notes where such withholding is imposed on a payment to an individual and is required to be made pursuant to European Union Directive 2003/48/EC on the taxation of savings income or any law implementing or complying with, or introduced in order to conform to, such Directive; (9) to any Notes presented for payment by, or on behalf of, a holder or beneficial holder who would have been able to avoid such withholding or deduction by presenting the relevant Notes to another paying agent in a member state of the European Union; (10) to any taxes that are imposed or withheld pursuant to Sections 1471 through 1474 of the Code (or any amended or successor version of such Sections), any Treasury regulations promulgated thereunder, any official interpretations thereof or any agreements entered into in connection with the implementation thereof; (11) to any Notes presented for payment to the extent such payment could have been made without such deduction or withholding if the holder or beneficial owner of the Notes had presented the Notes for payment (where presentation is permitted or required for payment) within 30 days after the date on which such payment became due and payable or date on which payment thereof is duly provided for, whichever is later, except for Additional Amounts with respect to taxes that would have been imposed had the Holder or beneficial owner presented the Notes for payment within such 30-day period; or (12) in the case of any combination of items (1), (2), (3), (4), (5), (6), (7), (8), (9), (10) and (11). This Note is subject in all cases to any tax, fiscal or other law or regulation or administrative or judicial interpretation applicable to this Note. Except as specifically provided in this Note, the Company shall not be required to make any payment with respect to any tax, assessment or other governmental charge imposed by any government or a political subdivision or taxing authority of or in any government or political subdivision. As used in this Note, the term “United States” means the United States of America (including the states and the District of Columbia) and its territories, possessions and other areas subject to its jurisdiction, “United States person” means any individual who is a citizen or resident of the United States, a corporation, partnership or other entity created or organized in or under the laws of the United States, any state of the United States or the District of Columbia (other than a partnership that is not treated as a United States person under any applicable Treasury regulations), or any estate or trust the income of which is subject to United States federal income taxation regardless of its source. | |||||
Redemption for Tax Reasons | If, as a result of any change in, or amendment to, the laws (or any regulations or rulings promulgated under the laws) of the United States (or any political subdivision or taxing authority of or in the United States), or any change in, or amendments to, an official position regarding the application or interpretation of such laws, regulations or rulings, which change or amendment is announced or becomes effective on or after February 29, 2016, the Company becomes or, based upon a written opinion of independent counsel selected by the Company, will become obligated to pay additional amounts as described above with respect to this Note, then the Company may at its option redeem, in whole, but not in part, this Note on not less than 30 nor more than 60 days prior notice, at a redemption price equal to 100% of its principal amount, together with interest accrued but unpaid on this Note to the date fixed for redemption. | ||||
Minimum Denominations | The Notes are issuable in registered form without coupons in denominations of €100,000 and any integral multiple of €1,000 in excess thereof. | ||||
CUSIP | 459200 JL6 | ||||
NYSE Trading Symbol | IBM 28A | ||||
Title/Description of Debt Issuance: | 0.300% Notes due 2028 | |||||||
Date of Issuance: | February 11, 2020 | |||||||
Maturity Date | February 11, 2028 | |||||||
Principal Amount of Notes originally issued | €1,300,000,000 (Euro) | |||||||
Principal Amount of Notes currently outstanding | €1,300,000,000 (Euro) | |||||||
Interest Payment Dates | Annually on February 11 | |||||||
First Interest Payment Date | February 11, 2021 | |||||||
Coupon | 0.300% per annum | |||||||
Optional Redemption | This Note will be redeemable, as a whole or in part, at the Company’s option, at any time or from time to time, on at least 30 days, but not more than 60 days, prior notice to the holder of this Note given in accordance with the provisions of the Indenture, at a redemption price equal to the greater of: (i) 100% of the principal amount of the Notes to be redeemed; or (ii) the Optional Redemption Price, plus, in each case, accrued and unpaid interest on this Note to, but excluding, the Redemption Date. “Optional Redemption Price” means the price, expressed as a percentage (rounded to three decimal places, 0.0005 being rounded upwards), at which the yield (as calculated by the Trustee) on this Note, if it were to be purchased at such price on the third dealing day prior to the date fixed for redemption, would be equal to the yield on such dealing day of the Reference Bond on the basis of the average of four quotations of the average midmarket annual yield to maturity of the Reference Bond prevailing at 11:00 a.m. (Central European time) on such dealing day as determined by the Trustee plus 0.15%. “Reference Bond” means, in relation to any Optional Redemption Price calculation, the German Government DBR 0 ½% due February 15, 2028, or if such bond is no longer in issue, such other European government bond as the Trustee may, with the advice of three brokers of, and/or market makers in, European government bonds selected by the Trustee, determine to be appropriate for determining the Optional Redemption Price. | |||||||
On and after the Redemption Date, interest will cease to accrue on this Note or any portion of this Note called for redemption (unless we default in the payment of the redemption price and accrued and unpaid interest). On or before the Redemption Date, we will deposit with a paying agent (or the Trustee) money sufficient to pay the redemption price of and accrued and unpaid interest on any portion of this Note to be redeemed on that date. If fewer than all of the Notes of this series are to be redeemed, the Notes to be redeemed shall be selected by the Trustee by a method the Trustee deems to be fair and appropriate. | |||||
Payment of Additional Amounts | The Company will, subject to the exceptions and limitations set forth below, pay as additional interest on this Note such additional amounts as are necessary in order that the net payment by the Company or a paying agent of the principal of and interest on the Notes to a holder who is not a United States person (as defined below), after deduction for any present or future tax, assessment or other governmental charge of the United States or a political subdivision or taxing authority of or in the United States, imposed by withholding with respect to the payment, will not be less than the amount provided in this Note to be then due and payable; provided, however, that the foregoing obligation to pay additional amounts shall not apply: (1) to any tax, assessment or other governmental charge that is imposed or withheld solely by reason of the holder, or a fiduciary, settlor, beneficiary, member or shareholder of the holder if the holder is an estate, trust, partnership or corporation, or a person holding a power over an estate or trust administered by a fiduciary holder, being considered as: (a) being or having been present or engaged in a trade or business in the United States or having had a permanent establishment in the United States; (b) having a current or former relationship with the United States, including a relationship as a citizen or resident of the United States; (c) being or having been a personal holding company, a passive foreign investment company or a controlled foreign corporation with respect to the United States or a corporation that has accumulated earnings to avoid United States federal income tax; (d) being or having been a ‘‘10‑percent shareholder’’ of the Company as defined in section 871(h)(3) of the United States Internal Revenue Code of 1986, as amended (the “Code”) or any successor provision; or (e) being a bank receiving payments on an extension of credit made pursuant to a loan agreement entered into in the ordinary course of its trade or business; (2) to any holder that is not the sole beneficial owner of the Notes, or a portion of the Notes, or that is a fiduciary or partnership, but only to the extent that a beneficiary or settlor with respect to the fiduciary, a beneficial owner or member of the partnership would not have been entitled to the payment of an additional amount had the beneficiary, settlor, beneficial owner or member received directly its beneficial or distributive share of the payment; (3) to any tax, assessment or other governmental charge that is imposed otherwise or withheld solely by reason of a failure of the holder or any other person to comply with certification, identification or information reporting requirements concerning the nationality, residence, identity or connection with the United States of the holder or beneficial owner of the Notes, if compliance is required by statute, by regulation of the United States Treasury Department or by an applicable income tax treaty to which the | ||||
United States is a party as a precondition to exemption from such tax, assessment or other governmental charge; (4) to any tax, assessment or other governmental charge that is imposed otherwise than by withholding by the Company or a paying agent from the payment; (5) to any tax, assessment or other governmental charge that is imposed or withheld solely by reason of a change in law, regulation or administrative or judicial interpretation that becomes effective more than 15 days after the payment becomes due or is duly provided for, whichever occurs later; (6) to any estate, inheritance, gift, sales, excise, transfer, wealth or personal property tax or similar tax, assessment or other governmental charge; (7) to any tax, assessment or other governmental charge required to be withheld by any paying agent from any payment of principal of or interest on any Notes, if such payment can be made without such withholding by any other paying agent; (8) to any taxes that are imposed or withheld pursuant to Sections 1471 through 1474 of the Code (or any amended or successor version of such Sections), any Treasury regulations promulgated thereunder, any official interpretations thereof or any agreements entered into in connection with the implementation thereof; (9) with respect to any payment to the extent such payment could have been made without such deduction or withholding if the holder or beneficial owner of the Notes had presented the Notes for payment (where presentation is permitted or required for payment) within 30 days after the date on which such payment became due and payable or date on which payment thereof is duly provided for, whichever is later, except for additional amounts with respect to taxes that would have been imposed had the Holder or beneficial owner presented the Notes for payment within such 30-day period; and (10) in the case of any combination of items (1), (2), (3), (4), (5), (6), (7), (8) and (9). This Note is subject in all cases to any tax, fiscal or other law or regulation or administrative or judicial interpretation applicable to this Note. Except as specifically provided in this Note, the Company shall not be required to make any payment with respect to any tax, assessment or other governmental charge imposed by any government or a political subdivision or taxing authority of or in any government or political subdivision. As used in this Note, the term “United States” means the United States of America (including the states and the District of Columbia) and its territories, possessions and other areas subject to its jurisdiction, and the term “United States person” means any individual who is a citizen or resident of the United States, a corporation, partnership or other entity created or organized in or under the laws of the United States, any state of the United States or the District of Columbia (other than a partnership that is not treated as a United States person under any applicable Treasury regulations), or any estate or trust the income of which is subject to United States federal income taxation regardless of its source. | |||||
Redemption for Tax Reasons | If, as a result of any change in, or amendment to, the laws (or any regulations or rulings promulgated under the laws) of the United States (or any political subdivision or taxing authority of or in the United States), or any change in, or amendments to, an official position regarding the application or interpretation of such laws, regulations or rulings, which change or amendment is announced or becomes effective on or after February 4, 2020, the Company becomes, or based upon a written opinion of independent counsel | ||||
selected by the Company, will become obligated to pay additional amounts as described above with respect to this Note, then the Company may at its option redeem, in whole, but not in part, this Note on not less than 30 nor more than 60 days prior notice, at a redemption price equal to 100% of its principal amount, together with interest accrued but unpaid on this Note to the date fixed for redemption. | |||||
Minimum Denominations | The Notes are issuable in registered form without coupons in denominations of €100,000 and any integral multiple of €1,000 in excess thereof. | ||||
CUSIP | 459200 KE0 | ||||
NYSE Trading Symbol | IBM 28B | ||||
Title/Description of Debt Issuance: | 1.500% Notes due 2029 | ||||
Date of Issuance: | May 23, 2017 | ||||
Maturity Date | May 23, 2029 | ||||
Principal Amount of Notes originally issued | €1,000,000,000 (Euro) | ||||
Principal Amount of Notes currently outstanding | €1,000,000,000 (Euro) | ||||
Interest Payment Dates | Annually on May 23 | ||||
First Interest Payment Date | May 23, 2018 | ||||
Coupon | 1.500% per annum | ||||
Optional Redemption | This Note will be redeemable, as a whole or in part, at the Company’s option, at any time or from time to time, on at least 30 days, but not more than 60 days, prior notice to the holder of this Note given in accordance with the provisions of the Indenture, at a redemption price equal to the greater of: (i) 100% of the principal amount of the Notes to be redeemed; or (ii) the Optional Redemption Price, plus, in each case, accrued and unpaid interest on this Note to, but excluding, the Redemption Date. | ||||
“Optional Redemption Price” means the price, expressed as a percentage (rounded to three decimal places, 0.0005 being rounded upwards), at which the yield (as calculated by the Trustee) on this Note, if it were to be purchased at such price on the third dealing day prior to the date fixed for redemption, would be equal to the yield on such dealing day of the Reference Bond on the basis of the average of four quotations of the average midmarket annual yield to maturity of the Reference Bond prevailing at 11:00 a.m. (Central European time) on such dealing day as determined by the Trustee plus 0.20%. “Reference Bond” means, in relation to any Optional Redemption Price calculation, the German Government DBR 0.250% due February 15, 2027, or if such bond is no longer in issue, such other European government bond as the Trustee may, with the advice of three brokers of, and/or market makers in, European government bonds selected by the Trustee, determine to be appropriate for determining the Optional Redemption Price. On and after the Redemption Date, interest will cease to accrue on this Note or any portion of this Note called for redemption (unless we default in the payment of the redemption price and accrued and unpaid interest). On or before the Redemption Date, we will deposit with a paying agent (or the Trustee) money sufficient to pay the redemption price of and accrued and unpaid interest on any portion of this Note to be redeemed on that date. If fewer than all of the Notes of this series are to be redeemed, the Notes to be redeemed shall be selected by the Trustee by a method the Trustee deems to be fair and appropriate. | |||||
Payment of Additional Amounts | The Company will, subject to the exceptions and limitations set forth below, pay as additional interest on this Note such additional amounts as are necessary in order that the net payment by the Company or a paying agent of the principal of and interest on the Notes to a holder who is not a United States person (as defined below), after deduction for any present or future tax, assessment or other governmental charge of the United States or a political subdivision or taxing authority of or in the United States, imposed by withholding with respect to the payment, will not be less than the amount provided in this Note to be then due and payable; provided, however, that the foregoing obligation to pay additional amounts shall not apply: (1) to any tax, assessment or other governmental charge that is imposed or withheld solely by reason of the holder, or a fiduciary, settlor, beneficiary, member or shareholder of the holder if the holder is an estate, trust, partnership or corporation, or a person holding a power over an estate or trust administered by a fiduciary holder, being considered as: (a) being or having been present or engaged in a trade or business in the United States or having had a permanent establishment in the United States; (b) having a current or former relationship with the United States, including a relationship as a citizen or resident of the United States; | ||||
(c) being or having been a foreign or domestic personal holding company, a passive foreign investment company or a controlled foreign corporation with respect to the United States or a corporation that has accumulated earnings to avoid United States federal income tax; (d) being or having been a “10-percent shareholder” of the Company as defined in section 871(h)(3) of the United States Internal Revenue Code, as amended (the “Code”) or any successor provision; or (e) being a bank receiving payments on an extension of credit made pursuant to a loan agreement entered into in the ordinary course of its trade or business; (2) to any holder that is not the sole beneficial owner of the Notes, or a portion of the Notes, or that is a fiduciary or partnership, but only to the extent that a beneficiary or settlor with respect to the fiduciary, a beneficial owner or member of the partnership would not have been entitled to the payment of an additional amount had the beneficiary, settlor, beneficial owner or member received directly its beneficial or distributive share of the payment; (3) to any tax, assessment or other governmental charge that is imposed otherwise or withheld solely by reason of a failure of the holder or any other person to comply with certification, identification or information reporting requirements concerning the nationality, residence, identity or connection with the United States of the holder or beneficial owner of the Notes, if compliance is required by statute, by regulation of the United States Treasury Department or by an applicable income tax treaty to which the United States is a party as a precondition to exemption from such tax, assessment or other governmental charge; (4) to any tax, assessment or other governmental charge that is imposed otherwise than by withholding by the Company or a paying agent from the payment; (5) to any tax, assessment or other governmental charge that is imposed or withheld solely by reason of a change in law, regulation or administrative or judicial interpretation that becomes effective more than 15 days after the payment becomes due or is duly provided for, whichever occurs later; (6) to any estate, inheritance, gift, sales, excise, transfer, wealth or personal property tax or similar tax, assessment or other governmental charge; | |||||
(7) to any tax, assessment or other governmental charge required to be withheld by any paying agent from any payment of principal of or interest on any Notes, if such payment can be made without such withholding by any other paying agent; (8) to any taxes that are imposed or withheld pursuant to Sections 1471 through 1474 of the Code (or any amended or successor version of such Sections), any Treasury regulations promulgated thereunder, any official interpretations thereof or any agreements entered into in connection with the implementation thereof; (9) to any Notes presented for payment to the extent such payment could have been made without such deduction or withholding if the holder or beneficial owner of the Notes had presented the Notes for payment (where presentation is permitted or required for payment) within 30 days after the date on which such payment became due and payable or date on which payment thereof is duly provided for, whichever is later, except for Additional Amounts with respect to taxes that would have been imposed had the Holder or beneficial owner presented the Notes for payment within such 30-day period; or (10) in the case of any combination of items (1), (2), (3), (4), (5), (6), (7), (8) and (9). This Note is subject in all cases to any tax, fiscal or other law or regulation or administrative or judicial interpretation applicable to this Note. Except as specifically provided in this Note, the Company shall not be required to make any payment with respect to any tax, assessment or other governmental charge imposed by any government or a political subdivision or taxing authority of or in any government or political subdivision. As used in this Note, the term “United States” means the United States of America (including the states and the District of Columbia) and its territories, possessions and other areas subject to its jurisdiction, “United States person” means any individual who is a citizen or resident of the United States, a corporation, partnership or other entity created or organized in or under the laws of the United States, any state of the United States or the District of Columbia (other than a partnership that is not treated as a United States person under any applicable Treasury regulations), or any estate or trust the income of which is subject to United States federal income taxation regardless of its source. | |||||
Redemption for Tax Reasons | If, as a result of any change in, or amendment to, the laws (or any regulations or rulings promulgated under the laws) of the United States (or any political subdivision or taxing authority of or in the United States), or any change in, or amendments to, an official position regarding the application or interpretation of such laws, regulations or rulings, which change or amendment is announced or becomes effective on or after | ||||
May 16, 2017, the Company becomes or, based upon a written opinion of independent counsel selected by the Company, will become obligated to pay additional amounts as described above with respect to this Note, then the Company may at its option redeem, in whole, but not in part, this Note on not less than 30 nor more than 60 days prior notice, at a redemption price equal to 100% of its principal amount, together with interest accrued but unpaid on this Note to the date fixed for redemption. | |||||
Minimum Denominations | The Notes are issuable in registered form without coupons in denominations of €100,000 and any integral multiple of €1,000 in excess thereof. | ||||
CUSIP | U45920 AL6 | ||||
NYSE Trading Symbol | IBM 29 | ||||
Title/Description of Debt Issuance: | 0.875% Notes due 2030 | ||||
Date of Issuance: | February 9, 2022 | ||||
Maturity Date | February 9, 2030 | ||||
Principal Amount of Notes originally issued | €1,000,000,000 (Euro) | ||||
Principal Amount of Notes currently outstanding | €1,000,000,000 (Euro) | ||||
Interest Payment Dates | Annually on February 9 | ||||
First Interest Payment Date | February 9, 2023 | ||||
Coupon | 0.875% per annum | ||||
Optional Redemption | The Notes will be redeemable, as a whole or in part, at the Company’s option, at any time or from time to time, on at least 10 days, but not more than 60 days, prior notice to the holders of the Notes (by mail, electronic delivery or otherwise in accordance with the depositary’s procedures). Prior to the Par Call Date, as defined below, the redemption price for the Notes will be equal to the greater of: (i) 100% of the principal amount of the Notes to be redeemed; and (ii) the sum of the present values of the Remaining Scheduled Payments, as defined below, discounted, on an annual basis (ACTUAL/ACTUAL (ICMA)) at the Comparable Government Bond Rate, as defined below, plus 20 basis points, plus, in each case, accrued and unpaid interest on the Notes to be redeemed to, but excluding, the Redemption Date. “Business Day” means any day other than a Saturday or Sunday that is (1) not a day on which banking institutions in the City of New York or the City of London are authorized or required by law or executive order to close and (2) on which the Trans-European Automated Real-time Gross Settlement Express Transfer system (the TARGET2 system), or any successor thereto, operates. “Comparable Government Bond Rate” means the yield to maturity, expressed as a percentage (rounded to three decimal places, 0.0005 being rounded upwards), on the third Business Day prior to the date fixed for redemption, of the Comparable Government Bond, as defined below, on the basis of the middle market price of such Comparable Government Bond prevailing at 11:00 a.m. (London time) on such Business Day as determined by an Independent Investment Banker, as defined below. “Comparable Government Bond” with respect to any Comparable Government Bond Rate calculation means a German government bond selected by an Independent Investment Banker as having a maturity closest to the remaining term of the Notes to be | ||||
redeemed (assuming, for this purpose, that the Notes matured on the Par Call Date) that would be utilized, at the time of selection and in accordance with customary financial practice, in pricing new issues of corporate debt securities having a maturity closest to such remaining term of the Notes, or if such Independent Investment Banker in its discretion considers that such similar bond is not in issue, such other German government bond as such Independent Investment Banker may, with the advice of three brokers of, and/or market makers in, German government bonds selected by the Company, determine to be appropriate for determining the Comparable Government Bond Rate for the Notes. “Independent Investment Banker” means one of the Reference Bond Dealers, to be appointed by the Company. “Par Call Date” means November 9, 2029 (three months prior to the maturity date of the Notes). “Reference Bond Dealer” means each of Barclays Bank PLC, Citigroup Global Markets Limited, HSBC Bank plc, Merrill Lynch International, Mizuho International plc and SMBC Nikko Capital Markets Limited and their respective successors or a Primary Bond Dealer selected by any of them, and their respective successors; provided however, that if any of the foregoing shall cease to be a broker or dealer of, and/or market maker in, German government bonds (a “Primary Bond Dealer”), the Company will substitute therefor another nationally recognized investment banking firm that is a Primary Bond Dealer. “Remaining Scheduled Payments” means, with respect to each Note to be redeemed, the remaining scheduled payments of the principal thereof and interest thereon that would be due after the related Redemption Date but for such redemption (assuming, for this purpose, that the Notes matured on the Par Call Date); provided however, that, if such Redemption Date is not an interest payment date with respect to such Note, the amount of the next succeeding scheduled interest payment thereon will be deemed to be reduced by the amount of interest accrued thereon to such Redemption Date. On and after the Redemption Date, interest will cease to accrue on the Notes or any portion thereof called for redemption (unless we default in the payment of the redemption price and accrued and unpaid interest). On or before the Redemption Date, we will deposit with a paying agent (or the Trustee) money sufficient to pay the redemption price of and accrued and unpaid interest on the Notes to be redeemed on that date. If fewer than all of the Notes are to be redeemed, the Notes to be redeemed shall be selected by the Trustee by a method the Trustee deems to be fair and appropriate. | |||||
Payment of Additional Amounts | The Company will, subject to the exceptions and limitations set forth below, pay as additional interest on this Note such additional amounts as are necessary in order that the net payment by the Company or a paying agent of the principal of and interest on the Notes to a holder who is not a United States person (as defined below), after deduction for any present or future tax, assessment or other governmental charge of the United States or a political subdivision or taxing authority of or in the United States, imposed by withholding with respect to the payment, will not be less than the amount provided in this Note to be then due and payable; provided, however, that the foregoing obligation to pay additional amounts shall not apply: (1) to any tax, assessment or other governmental charge that is imposed or withheld solely by reason of the holder, or a fiduciary, settlor, beneficiary, member or shareholder of the holder if the holder is an estate, trust, partnership or corporation, or a person holding a power over an estate or trust administered by a fiduciary holder, being considered as: (a) being or having been present or engaged in a trade or business in the United States or having had a permanent establishment in the United States; (b) having a current or former relationship with the United States, including a relationship as a citizen or resident of the United States; | ||||
(c) being or having been a personal holding company, a passive foreign investment company or a controlled foreign corporation with respect to the United States or a corporation that has accumulated earnings to avoid United States federal income tax; (d) being or having been a ‘‘10-percent shareholder’’ of the Company as defined in section 871(h)(3) of the United States Internal Revenue Code of 1986, as amended (the “Code”) or any successor provision; or (e) being a bank receiving payments on an extension of credit made pursuant to a loan agreement entered into in the ordinary course of its trade or business; (2) to any holder that is not the sole beneficial owner of the Notes, or a portion of the Notes, or that is a fiduciary or partnership, but only to the extent that a beneficiary or settlor with respect to the fiduciary, a beneficial owner or member of the partnership would not have been entitled to the payment of an additional amount had the beneficiary, settlor, beneficial owner or member received directly its beneficial or distributive share of the payment; (3) to any tax, assessment or other governmental charge that is imposed otherwise or withheld solely by reason of a failure of the holder or any other person to comply with certification, identification or information reporting requirements concerning the nationality, residence, identity or connection with the United States of the holder or beneficial owner of the Notes, if compliance is required by statute, by regulation of the United States Treasury Department or by an applicable income tax treaty to which the United States is a party as a precondition to exemption from such tax, assessment or other governmental charge; (4) to any tax, assessment or other governmental charge that is imposed otherwise than by withholding by the Company or a paying agent from the payment; (5) to any tax, assessment or other governmental charge that is imposed or withheld solely by reason of a change in law, regulation or administrative or judicial interpretation that becomes effective more than 15 days after the payment becomes due or is duly provided for, whichever occurs later; (6) to any estate, inheritance, gift, sales, excise, transfer, wealth or personal property tax or similar tax, assessment or other governmental charge; (7) to any tax, assessment or other governmental charge required to be withheld by any paying agent from any payment of principal of or interest on any Notes, if such payment can be made without such withholding by any other paying agent; (8) to any taxes that are imposed or withheld pursuant to Sections 1471 through 1474 of the Code (or any amended or successor version of such Sections), any Treasury regulations promulgated thereunder, any official interpretations thereof or any agreements entered into in connection with the implementation thereof; (9) with respect to any payment to the extent such payment could have been made without such deduction or withholding if the holder or beneficial owner of the Notes had presented the Notes for payment (where presentation is permitted or required for payment) within 30 days after the date on which such payment became due and payable or date on which payment thereof is duly provided for, whichever is later, except for additional amounts with respect to taxes that would have been imposed had the Holder or beneficial owner presented the Notes for payment within such 30-day period; and | |||||
(10) in the case of any combination of items (1), (2), (3), (4), (5), (6), (7), (8) and (9). This Note is subject in all cases to any tax, fiscal or other law or regulation or administrative or judicial interpretation applicable to this Note. Except as specifically provided in this Note, the Company shall not be required to make any payment with respect to any tax, assessment or other governmental charge imposed by any government or a political subdivision or taxing authority of, or in any government or political subdivision. As used in this Note, the term “United States” means the United States of America (including the states and the District of Columbia) and its territories, possessions and other areas subject to its jurisdiction, and the term “United States person” means any individual who is a citizen or resident of the United States, a corporation, partnership or other entity created or organized in or under the laws of the United States, any state of the United States or the District of Columbia (other than a partnership that is not treated as a United States person under any applicable Treasury regulations), or any estate or trust the income of which is subject to United States federal income taxation regardless of its source. | |||||
Redemption for Tax Reasons | If, as a result of any change in, or amendment to, the laws (or any regulations or rulings promulgated under the laws) of the United States (or any political subdivision or taxing authority of or in the United States), or any change in, or amendments to, an official position regarding the application or interpretation of such laws, regulations or rulings, which change or amendment is announced or becomes effective on or after February 2, 2022, the Company becomes, or based upon a written opinion of independent counsel selected by the Company, will become obligated to pay additional amounts as described above with respect to this Note, then the Company may at its option redeem, in whole, but not in part, this Note on not less than 30 nor more than 60 days prior notice, at a redemption price equal to 100% of its principal amount, together with interest accrued but unpaid on this Note to the date fixed for redemption. | ||||
Minimum Denominations | The Notes are issuable in registered form without coupons in denominations of €100,000 and any integral multiple of €1,000 in excess thereof. | ||||
CUSIP | 459200 KQ3 | ||||
NYSE Trading Symbol | IBM 30 | ||||
Title/Description of Debt Issuance: | 2.900% Notes due 2030 | ||||
Date of Issuance: | February 10, 2025 | ||||
Maturity Date | February 10, 2030 | ||||
Principal Amount of Notes originally issued | €750,000,000 (Euro) | ||||
Principal Amount of Notes currently outstanding | €750,000,000 (Euro) | ||||
Interest Payment Dates | Annually on February 10 | ||||
First Interest Payment Date | February 10, 2026 | ||||
Coupon | 2.900% per annum | ||||
Optional Redemption | The Notes will be redeemable, as a whole or in part, at the Company’s option, at any time or from time to time, on at least 10 days, but not more than 60 days, prior notice to the holders of the Notes (by mail, electronic delivery or otherwise in accordance with the depositary’s procedures). Prior to the Par Call Date, as defined below, the redemption price for the Notes will be equal to the greater of: •100% of the principal amount of the Notes to be redeemed; and •the sum of the present values of the Remaining Scheduled Payments, as defined below, discounted, on an annual basis (ACTUAL/ACTUAL (ICMA)) at the Comparable Government Bond Rate, as defined below, plus 15 basis points, plus, in each case, accrued and unpaid interest on the Notes to be redeemed to, but excluding, the Redemption Date. | ||||
“Remaining Scheduled Payments” means, with respect to each Note to be redeemed, the remaining scheduled payments of the principal thereof and interest thereon that would be due after the related Redemption Date but for such redemption (assuming, for this purpose, that the Notes matured on the Par Call Date); provided however, that, if such Redemption Date is not an interest payment date with respect to such Note, the amount of the next succeeding scheduled interest payment thereon will be deemed to be reduced by the amount of interest accrued thereon to such Redemption Date. “Comparable Government Bond Rate” means the yield to maturity, expressed as a percentage (rounded to three decimal places, 0.0005 being rounded upwards), on the third Business Day prior to the date fixed for redemption, of the Comparable Government Bond, as defined below, on the basis of the middle market price of such Comparable Government Bond prevailing at 11:00 a.m. (London time) on such Business Day as determined by an Independent Investment Banker, as defined below. On and after the Par Call Date, the redemption price for the Notes will be equal to 100% of the principal amount of the Notes to be redeemed plus accrued and unpaid interest to, but excluding, the Redemption Date. | |||||
Payment of Additional Amounts | The Company will, subject to the exceptions and limitations set forth below, pay as additional interest on this Note such additional amounts as are necessary in order that the net payment by the Company or a paying agent of the principal of and interest on the Notes to a holder who is not a United States person (as defined below), after deduction for any present or future tax, assessment or other governmental charge of the United States or a political subdivision or taxing authority of or in the United States, imposed by withholding with respect to the payment, will not be less than the amount provided in this Note to be then due and payable; provided, however, that the foregoing obligation to pay additional amounts shall not apply: (1) to any tax, assessment or other governmental charge that is imposed or withheld solely by reason of the holder, or a fiduciary, settlor, beneficiary, member or shareholder of the holder if the holder is an estate, trust, partnership or corporation, or a person holding a power over an estate or trust administered by a fiduciary holder, being considered as: (a) being or having been present or engaged in a trade or business in the United States or having had a permanent establishment in the United States; (b) having a current or former relationship with the United States, including a relationship as a citizen or resident of the United States; (c) being or having been a personal holding company, a passive foreign investment company or a controlled foreign corporation with respect to the United States or a corporation that has accumulated earnings to avoid United States federal income tax; | ||||
(d) being or having been a ‘‘10-percent shareholder’’ of the Company as defined in section 871(h)(3) of the United States Internal Revenue Code, as amended (the “Code”) or any successor provision; or (e) being a bank receiving payments on an extension of credit made pursuant to a loan agreement entered into in the ordinary course of its trade or business; (2) to any holder that is not the sole beneficial owner of the Notes, or a portion of the Notes, or that is a fiduciary or partnership, but only to the extent that a beneficiary or settlor with respect to the fiduciary, a beneficial owner or member of the partnership would not have been entitled to the payment of an additional amount had the beneficiary, settlor, beneficial owner or member received directly its beneficial or distributive share of the payment; (3) to any tax, assessment or other governmental charge that is imposed otherwise or withheld solely by reason of a failure of the holder or any other person to comply with certification, identification or information reporting requirements concerning the nationality, residence, identity or connection with the United States of the holder or beneficial owner of the Notes, if compliance is required by statute, by regulation of the United States Treasury Department or by an applicable income tax treaty to which the United States is a party as a precondition to exemption from such tax, assessment or other governmental charge; (4) to any tax, assessment or other governmental charge that is imposed otherwise than by withholding by the Company or a paying agent from the payment; (5) to any tax, assessment or other governmental charge that is imposed or withheld solely by reason of a change in law, regulation or administrative or judicial interpretation that becomes effective more than 15 days after the payment becomes due or is duly provided for, whichever occurs later; (6) to any estate, inheritance, gift, sales, excise, transfer, wealth or personal property tax or similar tax, assessment or other governmental charge; (7) to any tax, assessment or other governmental charge required to be withheld by any paying agent from any payment of principal of or interest on any Notes, if such payment can be made without such withholding by any other paying agent; | |||||
(8) to any taxes that are imposed or withheld pursuant to Sections 1471 through 1474 of the Code (or any amended or successor version of such Sections), any Treasury regulations promulgated thereunder, any official interpretations thereof or any agreements entered into in connection with the implementation thereof; (9) with respect to any payment to the extent such payment could have been made without such deduction or withholding if the holder or beneficial owner of the Notes had presented the Notes for payment (where presentation is permitted or required for payment) within 30 days after the date on which such payment became due and payable or date on which payment thereof is duly provided for, whichever is later, except for additional amounts with respect to taxes that would have been imposed had the Holder or beneficial owner presented the Notes for payment within such 30-day period; and (10) in the case of any combination of items (1), (2), (3), (4), (5), (6), (7), (8) and (9). This Note is subject in all cases to any tax, fiscal or other law or regulation or administrative or judicial interpretation applicable to this Note. Except as specifically provided in this Note, the Company shall not be required to make any payment with respect to any tax, assessment or other governmental charge imposed by any government or a political subdivision or taxing authority of, or in any government or political subdivision. As used in this Note, the term “United States” means the United States of America (including the states and the District of Columbia) and its territories, possessions and other areas subject to its jurisdiction, and the term “United States person” means any individual who is a citizen or resident of the United States, a corporation, partnership or other entity created or organized in or under the laws of the United States, any state of the United States or the District of Columbia (other than a partnership that is not treated as a United States person under any applicable Treasury regulations), or any estate or trust the income of which is subject to United States federal income taxation regardless of its source. | |||||
Redemption for Tax Reasons | If, as a result of any change in, or amendment to, the laws (or any regulations or rulings promulgated under the laws) of the United States (or any political subdivision or taxing authority of or in the United States), or any change in, or amendments to, an official position regarding the application or interpretation of such laws, regulations or rulings, which change or amendment is announced or becomes effective on or after February 5, 2025, the Company becomes, or based upon a written opinion of independent counsel selected by the Company, will become obligated to pay additional amounts as described above with respect to this Note, then the Company may at its option redeem, in whole, but not in part, this Note on not less than 30 nor more than 60 days prior notice, at a redemption price equal to 100% of its principal amount, together with interest accrued but unpaid on this Note to the date fixed for redemption. | ||||
Minimum Denominations | The Notes are issuable in registered form without coupons in denominations of €100,000 and any integral multiple of €1,000 in excess thereof. | ||||
CUSIP | 459200 LL3 | ||||
NYSE Trading Symbol | IBM 30C | ||||
Title/Description of Debt Issuance: | 1.750% Notes due 2031 | ||||
Date of Issuance: | January 31, 2019 | ||||
Maturity Date | January 31, 2031 | ||||
Principal Amount of Notes originally issued | €1,250,000,000 (Euro) | ||||
Principal Amount of Notes currently outstanding | €1,250,000,000 (Euro) | ||||
Interest Payment Dates | Annually on January 31 | ||||
First Interest Payment Date | January 31, 2020 | ||||
Coupon | 1.750% per annum | ||||
Optional Redemption | This Note will be redeemable, as a whole or in part, at the Company’s option, at any time or from time to time, on at least 30 days, but not more than 60 days, prior notice to the holder of this Note given in accordance with the provisions of the Indenture, at a redemption price equal to the greater of: (i) 100% of the principal amount of the Notes to be redeemed; or (ii) the Optional Redemption Price, plus, in each case, accrued and unpaid interest on this Note to, but excluding, the Redemption Date. “Optional Redemption Price” means the price, expressed as a percentage (rounded to three decimal places, 0.0005 being rounded upwards), at which the yield (as calculated by the Trustee) on this Note, if it were to be purchased at such price on the third dealing day prior to the date fixed for redemption, would be equal to the yield on such dealing day of the Reference Bond on the basis of the average of four quotations of the average midmarket annual yield to maturity of the Reference Bond prevailing at 11:00 a.m. (Central European time) on such dealing day as determined by the Trustee plus 0.25%. “Reference Bond” means, in relation to any Optional Redemption Price calculation, the German Government DBR 0.250% due February 15, 2029, or if such bond is no longer in issue, such other European government bond as the Trustee may, with the advice of three brokers of, and/or market makers in, European government bonds selected by the Trustee, determine to be appropriate for determining the Optional Redemption Price. On and after the Redemption Date, interest will cease to accrue on this Note or any portion of this Note called for redemption (unless we default in the payment of the redemption price and accrued and unpaid interest). On or before the Redemption Date, we will deposit with a paying agent (or the Trustee) money sufficient to pay the redemption price of and accrued and unpaid interest on any portion of this Note to be redeemed on that date. If fewer than all of the Notes of this series are to be redeemed, the Notes to be redeemed shall be selected by the Trustee by a method the Trustee deems to be fair and appropriate. | ||||
Payment of Additional Amounts | The Company will, subject to the exceptions and limitations set forth below, pay as additional interest on this Note such additional amounts as are necessary in order that the net payment by the Company or a paying agent of the principal of and interest on the Notes to a holder who is not a United States person (as defined below), after deduction for any present or future tax, assessment or other governmental charge of the United States or a political subdivision or taxing authority of or in the United States, imposed by withholding with respect to the payment, will not be less than the amount provided in this Note to be then due and payable; provided, however, that the foregoing obligation to pay additional amounts shall not apply: (1) to any tax, assessment or other governmental charge that is imposed or withheld solely by reason of the holder, or a fiduciary, settlor, beneficiary, member or shareholder of the holder if the holder is an estate, trust, partnership or corporation, or a person holding a power over an estate or trust administered by a fiduciary holder, being considered as: (a) being or having been present or engaged in a trade or business in the United States or having had a permanent establishment in the United States; (b) having a current or former relationship with the United States, including a relationship as a citizen or resident of the United States; (c) being or having been a personal holding company, a passive foreign investment company or a controlled foreign corporation with respect to the United States or a corporation that has accumulated earnings to avoid United States federal income tax; | ||||
(d) being or having been a ‘‘10-percent shareholder’’ of the Company as defined in section 871(h)(3) of the United States Internal Revenue Code, as amended (the “Code”) or any successor provision; or (e) being a bank receiving payments on an extension of credit made pursuant to a loan agreement entered into in the ordinary course of its trade or business; (2) to any holder that is not the sole beneficial owner of the Notes, or a portion of the Notes, or that is a fiduciary or partnership, but only to the extent that a beneficiary or settlor with respect to the fiduciary, a beneficial owner or member of the partnership would not have been entitled to the payment of an additional amount had the beneficiary, settlor, beneficial owner or member received directly its beneficial or distributive share of the payment; (3) to any tax, assessment or other governmental charge that is imposed otherwise or withheld solely by reason of a failure of the holder or any other person to comply with certification, identification or information reporting requirements concerning the nationality, residence, identity or connection with the United States of the holder or beneficial owner of the Notes, if compliance is required by statute, by regulation of the United States Treasury Department or by an applicable income tax treaty to which the United States is a party as a precondition to exemption from such tax, assessment or other governmental charge; (4) to any tax, assessment or other governmental charge that is imposed otherwise than by withholding by the Company or a paying agent from the payment; (5) to any tax, assessment or other governmental charge that is imposed or withheld solely by reason of a change in law, regulation or administrative or judicial interpretation that becomes effective more than 15 days after the payment becomes due or is duly provided for, whichever occurs later; (6) to any estate, inheritance, gift, sales, excise, transfer, wealth or personal property tax or similar tax, assessment or other governmental charge; (7) to any tax, assessment or other governmental charge required to be withheld by any paying agent from any payment of principal of or interest on any Notes, if such payment can be made without such withholding by any other paying agent; | |||||
(8) to any taxes that are imposed or withheld pursuant to Sections 1471 through 1474 of the Code (or any amended or successor version of such Sections), any Treasury regulations promulgated thereunder, any official interpretations thereof or any agreements entered into in connection with the implementation thereof; (9) with respect to any payment to the extent such payment could have been made without such deduction or withholding if the holder or beneficial owner of the Notes had presented the Notes for payment (where presentation is permitted or required for payment) within 30 days after the date on which such payment became due and payable or date on which payment thereof is duly provided for, whichever is later, except for additional amounts with respect to taxes that would have been imposed had the Holder or beneficial owner presented the Notes for payment within such 30-day period; and (10) in the case of any combination of items (1), (2), (3), (4), (5), (6), (7), (8) and (9). This Note is subject in all cases to any tax, fiscal or other law or regulation or administrative or judicial interpretation applicable to this Note. Except as specifically provided in this Note, the Company shall not be required to make any payment with respect to any tax, assessment or other governmental charge imposed by any government or a political subdivision or taxing authority of or in any government or political subdivision. As used in this Note, the term “United States” means the United States of America (including the states and the District of Columbia) and its territories, possessions and other areas subject to its jurisdiction, and the term “United States person” means any individual who is a citizen or resident of the United States, a corporation, partnership or other entity created or organized in or under the laws of the United States, any state of the United States or the District of Columbia (other than a partnership that is not treated as a United States person under any applicable Treasury regulations), or any estate or trust the income of which is subject to United States federal income taxation regardless of its source. | |||||
Redemption for Tax Reasons | If, as a result of any change in, or amendment to, the laws (or any regulations or rulings promulgated under the laws) of the United States (or any political subdivision or taxing authority of or in the United States), or any change in, or amendments to, an official position regarding the application or interpretation of such laws, regulations or rulings, which change or amendment is announced or becomes effective on or after January 24, 2019, the Company becomes, or based upon a written opinion of independent counsel selected by the Company, will become obligated to pay additional amounts as described above with respect to this Note, then the Company may at its option redeem, in whole, but not in part, this Note on not less than 30 nor more than 60 days prior notice, at a redemption | ||||
price equal to 100% of its principal amount, together with interest accrued but unpaid on this Note to the date fixed for redemption. | |||||
Minimum Denominations | The Notes are issuable in registered form without coupons in denominations of €100,000 and any integral multiple of €1,000 in excess thereof. | ||||
CUSIP | 459200 JV4 | ||||
NYSE Trading Symbol | IBM 31 | ||||
Title/Description of Debt Issuance: | 3.625% Notes due 2031 | ||||
Date of Issuance: | February 6, 2023 | ||||
Maturity Date | February 6, 2031 | ||||
Principal Amount of Notes originally issued | €1,250,000,000 (Euro) | ||||
Principal Amount of Notes currently outstanding | €1,250,000,000 (Euro) | ||||
Interest Payment Dates | Annually on February 6 | ||||
First Interest Payment Date | February 6, 2024 | ||||
Coupon | 3.625% per annum | ||||
Optional Redemption | This Note will be redeemable, as a whole or in part, at the Company’s option, at any time or from time to time, on at least 10 days, but not more than 60 days, prior notice to the holder of this Note given in accordance with the provisions of the Indenture, at a redemption price equal to the greater of: (i) 100% of the principal amount of the Notes to be redeemed; and (ii) the sum of the present values of the Remaining Scheduled Payments, as defined below, discounted, on an annual basis (ACTUAL/ACTUAL (ICMA)) at the Comparable Government Bond Rate, as defined below, plus 25 basis points, plus, in each case, accrued and unpaid interest on the Notes to be redeemed to, but excluding, the Redemption Date. “Comparable Government Bond Rate” means the yield to maturity, expressed as a percentage (rounded to three decimal places, 0.0005 being rounded upwards), on the third Business Day prior to the date fixed for redemption, of the Comparable Government Bond, as defined below, on the basis of the middle market price of such Comparable Government Bond prevailing at 11:00 a.m. (London time) on such Business Day as determined by an Independent Investment Banker, as defined below. “Comparable Government Bond” with respect to any Comparable Government Bond Rate calculation means a German government bond selected by an Independent Investment Banker as having a maturity closest to the remaining term of the Notes to be redeemed (assuming, for this purpose, that the Notes matured on the Par Call Date) that would be utilized, at the time of selection and in accordance with customary financial practice, in pricing new issues of corporate debt securities having a maturity closest to such remaining term of the Notes, or if such Independent Investment Banker in its discretion considers that such similar bond is not in issue, such other German government bond as such Independent Investment Banker may, with the advice of three brokers of, and/or market makers in, German government bonds selected by the Company, determine to be appropriate for determining the Comparable Government Bond Rate for the Notes. | ||||
“Independent Investment Banker” means one of the Reference Bond Dealers, to be appointed by the Company. “Par Call Date” means November 6, 2030 (three months prior to the maturity date of the Notes). “Reference Bond Dealer” means each of Barclays Bank PLC, Citigroup Global Markets Limited, Goldman Sachs & Co. LLC, J.P. Morgan Securities plc, Merrill Lynch International, Mizuho International plc, MUFG Securities EMEA plc and The Toronto-Dominion Bank and their respective successors or a Primary Bond Dealer selected by any of them, and their respective successors; provided however, that if any of the foregoing shall cease to be a broker or dealer of, and/or market maker in, German government bonds (a “Primary Bond Dealer”), the Company will substitute therefor another nationally recognized investment banking firm that is a Primary Bond Dealer. “Remaining Scheduled Payments” means, with respect to each Note to be redeemed, the remaining scheduled payments of the principal thereof and interest thereon that would be due after the related Redemption Date but for such redemption (assuming, for this purpose, that the Notes matured on the Par Call Date); provided however, that, if such Redemption Date is not an interest payment date with respect to such Note, the amount of the next succeeding scheduled interest payment thereon will be deemed to be reduced by the amount of interest accrued thereon to such Redemption Date. On and after the Redemption Date, interest will cease to accrue on the Notes or any portion thereof called for redemption (unless we default in the payment of the redemption price and accrued and unpaid interest). On or before the Redemption Date, we will deposit with a paying agent (or the Trustee) money sufficient to pay the redemption price of and accrued and unpaid interest on the Notes to be redeemed on that date. If fewer than all of the Notes are to be redeemed, the Notes to be redeemed shall be selected by the Trustee by a method the Trustee deems to be fair and appropriate. | |||||
Payment of Additional Amounts | The Company will, subject to the exceptions and limitations set forth below, pay as additional interest on this Note such additional amounts as are necessary in order that the net payment by the Company or a paying agent of the principal of and interest on the Notes to a holder who is not a United States person (as defined below), after deduction for any present or future tax, assessment or other governmental charge of the United States or a political subdivision or taxing authority of or in the United States, imposed by withholding with respect to the payment, will not be less than the amount provided in this Note to be then due and payable; provided, however, that the foregoing obligation to pay additional amounts shall not apply: (1) to any tax, assessment or other governmental charge that is imposed or withheld solely by reason of the holder, or a fiduciary, settlor, beneficiary, member or shareholder of the holder if the holder is an estate, trust, partnership or corporation, or a person holding a power over an estate or trust administered by a fiduciary holder, being considered as: (a) being or having been present or engaged in a trade or business in the United States or having had a permanent establishment in the United States; (b) having a current or former relationship with the United States, including a relationship as a citizen or resident of the United States; (c) being or having been a personal holding company, a passive foreign investment company or a controlled foreign corporation with respect to the United States or a corporation that has accumulated earnings to avoid United States federal income tax; | ||||
(d) being or having been a ‘‘10-percent shareholder’’ of the Company as defined in section 871(h)(3) of the United States Internal Revenue Code, as amended (the “Code”) or any successor provision; or (e) being a bank receiving payments on an extension of credit made pursuant to a loan agreement entered into in the ordinary course of its trade or business; (2) to any holder that is not the sole beneficial owner of the Notes, or a portion of the Notes, or that is a fiduciary or partnership, but only to the extent that a beneficiary or settlor with respect to the fiduciary, a beneficial owner or member of the partnership would not have been entitled to the payment of an additional amount had the beneficiary, settlor, beneficial owner or member received directly its beneficial or distributive share of the payment; (3) to any tax, assessment or other governmental charge that is imposed otherwise or withheld solely by reason of a failure of the holder or any other person to comply with certification, identification or information reporting requirements concerning the nationality, residence, identity or connection with the United States of the holder or beneficial owner of the Notes, if compliance is required by statute, by regulation of the United States Treasury Department or by an applicable income tax treaty to which the United States is a party as a precondition to exemption from such tax, assessment or other governmental charge; (4) to any tax, assessment or other governmental charge that is imposed otherwise than by withholding by the Company or a paying agent from the payment; (5) to any tax, assessment or other governmental charge that is imposed or withheld solely by reason of a change in law, regulation or administrative or judicial interpretation that becomes effective more than 15 days after the payment becomes due or is duly provided for, whichever occurs later; (6) to any estate, inheritance, gift, sales, excise, transfer, wealth or personal property tax or similar tax, assessment or other governmental charge; (7) to any tax, assessment or other governmental charge required to be withheld by any paying agent from any payment of principal of or interest on any Notes, if such payment can be made without such withholding by any other paying agent; | |||||
(8) to any taxes that are imposed or withheld pursuant to Sections 1471 through 1474 of the Code (or any amended or successor version of such Sections), any Treasury regulations promulgated thereunder, any official interpretations thereof or any agreements entered into in connection with the implementation thereof; (9) with respect to any payment to the extent such payment could have been made without such deduction or withholding if the holder or beneficial owner of the Notes had presented the Notes for payment (where presentation is permitted or required for payment) within 30 days after the date on which such payment became due and payable or date on which payment thereof is duly provided for, whichever is later, except for additional amounts with respect to taxes that would have been imposed had the Holder or beneficial owner presented the Notes for payment within such 30-day period; and (10) in the case of any combination of items (1), (2), (3), (4), (5), (6), (7), (8) and (9). This Note is subject in all cases to any tax, fiscal or other law or regulation or administrative or judicial interpretation applicable to this Note. Except as specifically provided in this Note, the Company shall not be required to make any payment with respect to any tax, assessment or other governmental charge imposed by any government or a political subdivision or taxing authority of or in any government or political subdivision. As used in this Note, the term “United States” means the United States of America (including the states and the District of Columbia) and its territories, possessions and other areas subject to its jurisdiction, and the term “United States person” means any individual who is a citizen or resident of the United States, a corporation, partnership or other entity created or organized in or under the laws of the United States, any state of the United States or the District of Columbia (other than a partnership that is not treated as a United States person under any applicable Treasury regulations), or any estate or trust the income of which is subject to United States federal income taxation regardless of its source. | |||||
Redemption for Tax Reasons | If, as a result of any change in, or amendment to, the laws (or any regulations or rulings promulgated under the laws) of the United States (or any political subdivision or taxing authority of or in the United States), or any change in, or amendments to, an official position regarding the application or interpretation of such laws, regulations or rulings, which change or amendment is announced or becomes effective on or after January 30, 2023, the Company becomes, or based upon a written opinion of independent counsel selected by the Company, will become obligated to pay additional amounts as described above with respect to this Note, then the Company may at its option redeem, in whole, but not in part, this Note on not less than 30 nor more than 60 days prior notice, at a redemption price equal to 100% of its principal amount, together with interest accrued but unpaid on this Note to the date fixed for redemption. | ||||
Minimum Denominations | The Notes are issuable in registered form without coupons in denominations of €100,000 and any integral multiple of €1,000 in excess thereof. | ||||
CUSIP | 459200 LB5 | ||||
NYSE Trading Symbol | IBM 31B | ||||
Title/Description of Debt Issuance: | 0.650% Notes due 2032 | ||||
Date of Issuance: | February 11, 2020 | ||||
Maturity Date | February 11, 2032 | ||||
Principal Amount of Notes originally issued | €1,600,000,000 (Euro) | ||||
Principal Amount of Notes currently outstanding | €1,600,000,000 (Euro) | ||||
Interest Payment Dates | Annually on February 11 | ||||
First Interest Payment Date | February 11, 2021 | ||||
Coupon | 0.650% per annum | ||||
Optional Redemption | This Note will be redeemable, as a whole or in part, at the Company’s option, at any time or from time to time, on at least 30 days, but not more than 60 days, prior notice to the holder of this Note given in accordance with the provisions of the Indenture, at a redemption price equal to the greater of: (i) 100% of the principal amount of the Notes to be redeemed; or (ii) the Optional Redemption Price, plus, in each case, accrued and unpaid interest on this Note to, but excluding, the Redemption Date. “Optional Redemption Price” means the price, expressed as a percentage (rounded to three decimal places, 0.0005 being rounded upwards), at which the yield (as calculated by the Trustee) on this Note, if it were to be purchased at such price on the third dealing day prior to the date fixed for redemption, would be equal to the yield on such dealing day of the Reference Bond on the basis of the average of four quotations of the average midmarket annual yield to maturity of the Reference Bond prevailing at 11:00 a.m. (Central European time) on such dealing day as determined by the Trustee plus 0.15%. “Reference Bond” means, in relation to any Optional Redemption Price calculation, the German Government DBR 0 ½% due February 15, 2028, or if such bond is no longer in issue, such other European government bond as the Trustee may, with the advice of three brokers of, and/or market makers in, European government bonds selected by the Trustee, determine to be appropriate for determining the Optional Redemption Price. On and after the Redemption Date, interest will cease to accrue on this Note or any portion of this Note called for redemption (unless we default in the payment of the redemption price and accrued and unpaid interest). On or before the Redemption Date, we will deposit with a paying agent (or the Trustee) money sufficient to pay the redemption price of and accrued and unpaid interest on any portion of this Note to be redeemed on that date. If fewer than all of the Notes of this series are to be redeemed, the Notes to be redeemed shall be selected by the Trustee by a method the Trustee deems to be fair and appropriate. | ||||
Payment of Additional Amounts | The Company will, subject to the exceptions and limitations set forth below, pay as additional interest on this Note such additional amounts as are necessary in order that the | ||||
net payment by the Company or a paying agent of the principal of and interest on the Notes to a holder who is not a United States person (as defined below), after deduction for any present or future tax, assessment or other governmental charge of the United States or a political subdivision or taxing authority of or in the United States, imposed by withholding with respect to the payment, will not be less than the amount provided in this Note to be then due and payable; provided, however, that the foregoing obligation to pay additional amounts shall not apply: (1) to any tax, assessment or other governmental charge that is imposed or withheld solely by reason of the holder, or a fiduciary, settlor, beneficiary, member or shareholder of the holder if the holder is an estate, trust, partnership or corporation, or a person holding a power over an estate or trust administered by a fiduciary holder, being considered as: (a) being or having been present or engaged in a trade or business in the United States or having had a permanent establishment in the United States; (b) having a current or former relationship with the United States, including a relationship as a citizen or resident of the United States; (c) being or having been a personal holding company, a passive foreign investment company or a controlled foreign corporation with respect to the United States or a corporation that has accumulated earnings to avoid United States federal income tax; (d) being or having been a ‘‘10‑percent shareholder’’ of the Company as defined in section 871(h)(3) of the United States Internal Revenue Code of 1986, as amended (the “Code”) or any successor provision; or (e) being a bank receiving payments on an extension of credit made pursuant to a loan agreement entered into in the ordinary course of its trade or business; (2) to any holder that is not the sole beneficial owner of the Notes, or a portion of the Notes, or that is a fiduciary or partnership, but only to the extent that a beneficiary or settlor with respect to the fiduciary, a beneficial owner or member of the partnership would not have been entitled to the payment of an additional amount had the beneficiary, settlor, beneficial owner or member received directly its beneficial or distributive share of the payment; (3) to any tax, assessment or other governmental charge that is imposed otherwise or withheld solely by reason of a failure of the holder or any other person to comply with certification, identification or information reporting requirements concerning the nationality, residence, identity or connection with the United States of the holder or beneficial owner of the Notes, if compliance is required by statute, by regulation of the United States Treasury Department or by an applicable income tax treaty to which the United States is a party as a precondition to exemption from such tax, assessment or other governmental charge; (4) to any tax, assessment or other governmental charge that is imposed otherwise than by withholding by the Company or a paying agent from the payment; (5) to any tax, assessment or other governmental charge that is imposed or withheld solely by reason of a change in law, regulation or administrative or judicial interpretation that becomes effective more than 15 days after the payment becomes due or is duly provided for, whichever occurs later; | |||||
(6) to any estate, inheritance, gift, sales, excise, transfer, wealth or personal property tax or similar tax, assessment or other governmental charge; (7) to any tax, assessment or other governmental charge required to be withheld by any paying agent from any payment of principal of or interest on any Notes, if such payment can be made without such withholding by any other paying agent; (8) to any taxes that are imposed or withheld pursuant to Sections 1471 through 1474 of the Code (or any amended or successor version of such Sections), any Treasury regulations promulgated thereunder, any official interpretations thereof or any agreements entered into in connection with the implementation thereof; (9) with respect to any payment to the extent such payment could have been made without such deduction or withholding if the holder or beneficial owner of the Notes had presented the Notes for payment (where presentation is permitted or required for payment) within 30 days after the date on which such payment became due and payable or date on which payment thereof is duly provided for, whichever is later, except for additional amounts with respect to taxes that would have been imposed had the Holder or beneficial owner presented the Notes for payment within such 30-day period; and (10) in the case of any combination of items (1), (2), (3), (4), (5), (6), (7), (8) and (9). This Note is subject in all cases to any tax, fiscal or other law or regulation or administrative or judicial interpretation applicable to this Note. Except as specifically provided in this Note, the Company shall not be required to make any payment with respect to any tax, assessment or other governmental charge imposed by any government or a political subdivision or taxing authority of or in any government or political subdivision. As used in this Note, the term “United States” means the United States of America (including the states and the District of Columbia) and its territories, possessions and other areas subject to its jurisdiction, and the term “United States person” means any individual who is a citizen or resident of the United States, a corporation, partnership or other entity created or organized in or under the laws of the United States, any state of the United States or the District of Columbia (other than a partnership that is not treated as a United States person under any applicable Treasury regulations), or any estate or trust the income of which is subject to United States federal income taxation regardless of its source. | |||||
Redemption for Tax Reasons | If, as a result of any change in, or amendment to, the laws (or any regulations or rulings promulgated under the laws) of the United States (or any political subdivision or taxing authority of or in the United States), or any change in, or amendments to, an official position regarding the application or interpretation of such laws, regulations or rulings, which change or amendment is announced or becomes effective on or after February 4, 2020, the Company becomes, or based upon a written opinion of independent counsel selected by the Company, will become obligated to pay additional amounts as described above with respect to this Note, then the Company may at its option redeem, in whole, but not in part, this Note on not less than 30 nor more than 60 days prior notice, at a redemption price equal to 100% of its principal amount, together with interest accrued but unpaid on this Note to the date fixed for redemption. | ||||
Minimum Denominations | The Notes are issuable in registered form without coupons in denominations of €100,000 and any integral multiple of €1,000 in excess thereof. | ||||
CUSIP | 459200 KF7 | ||||
NYSE Trading Symbol | IBM 32A | ||||
Title/Description of Debt Issuance: | 3.150% Notes due 2033 | ||||
Date of Issuance: | February 10, 2025 | ||||
Maturity Date | February 10, 2033 | ||||
Principal Amount of Notes originally issued | €1,100,000,000 (Euro) | ||||
Principal Amount of Notes currently outstanding | €1,100,000,000 (Euro) | ||||
Interest Payment Dates | Annually on February 10 | ||||
First Interest Payment Date | February 10, 2026 | ||||
Coupon | 3.150% per annum | ||||
Optional Redemption | The Notes will be redeemable, as a whole or in part, at the Company’s option, at any time or from time to time, on at least 10 days, but not more than 60 days, prior notice to the holders of the Notes (by mail, electronic delivery or otherwise in accordance with the depositary’s procedures). Prior to the Par Call Date, as defined below, the redemption price for the Notes will be equal to the greater of: •100% of the principal amount of the Notes to be redeemed; and •the sum of the present values of the Remaining Scheduled Payments, as defined below, discounted, on an annual basis (ACTUAL/ACTUAL (ICMA)) at the Comparable Government Bond Rate, as defined below, plus 15 basis points, plus, in each case, accrued and unpaid interest on the Notes to be redeemed to, but excluding, the Redemption Date. “Remaining Scheduled Payments” means, with respect to each Note to be redeemed, the remaining scheduled payments of the principal thereof and interest thereon that would be due after the related Redemption Date but for such redemption (assuming, for this purpose, that the Notes matured on the Par Call Date); provided however, that, if such Redemption Date is not an interest payment date with respect to such Note, the amount of the next succeeding scheduled interest payment thereon will be deemed to be reduced by the amount of interest accrued thereon to such Redemption Date. “Comparable Government Bond Rate” means the yield to maturity, expressed as a percentage (rounded to three decimal places, 0.0005 being rounded upwards), on the third Business Day prior to the date fixed for redemption, of the Comparable Government Bond, as defined below, on the basis of the middle market price of such Comparable Government Bond prevailing at 11:00 a.m. (London time) on such Business Day as determined by an Independent Investment Banker, as defined below. On and after the Par Call Date, the redemption price for the Notes will be equal to 100% of the principal amount of the Notes to be redeemed plus accrued and unpaid interest to, but excluding, the Redemption Date. | ||||
Payment of Additional Amounts | The Company will, subject to the exceptions and limitations set forth below, pay as additional interest on this Note such additional amounts as are necessary in order that the net payment by the Company or a paying agent of the principal of and interest on the Notes to a holder who is not a United States person (as defined below), after deduction for any present or future tax, assessment or other governmental charge of the United States or a political subdivision or taxing authority of or in the United States, imposed by withholding with respect to the payment, will not be less than the amount provided in this Note to be then due and payable; provided, however, that the foregoing obligation to pay additional amounts shall not apply: (1) to any tax, assessment or other governmental charge that is imposed or withheld solely by reason of the holder, or a fiduciary, settlor, beneficiary, member or shareholder of the holder if the holder is an estate, trust, partnership or corporation, or a person holding a power over an estate or trust administered by a fiduciary holder, being considered as: (a) being or having been present or engaged in a trade or business in the United States or having had a permanent establishment in the United States; (b) having a current or former relationship with the United States, including a relationship as a citizen or resident of the United States; (c) being or having been a personal holding company, a passive foreign investment company or a controlled foreign corporation with respect to the United States or a corporation that has accumulated earnings to avoid United States federal income tax; (d) being or having been a ‘‘10-percent shareholder’’ of the Company as defined in section 871(h)(3) of the United States Internal Revenue Code, as amended (the “Code”) or any successor provision; or (e) being a bank receiving payments on an extension of credit made pursuant to a loan agreement entered into in the ordinary course of its trade or business; (2) to any holder that is not the sole beneficial owner of the Notes, or a portion of the Notes, or that is a fiduciary or partnership, but only to the extent that a beneficiary or settlor with respect to the fiduciary, a beneficial owner or member of the partnership would not have been entitled to the payment of an additional amount had the beneficiary, settlor, beneficial owner or member received directly its beneficial or distributive share of the payment; (3) to any tax, assessment or other governmental charge that is imposed otherwise or withheld solely by reason of a failure of the holder or any other person to comply with certification, identification or information reporting requirements concerning the nationality, residence, identity or connection with the United States of the holder or beneficial owner of the Notes, if compliance is required by statute, by regulation of the United States Treasury Department or by an applicable income tax treaty to which the United States is a party as a precondition to exemption from such tax, assessment or other governmental charge; (4) to any tax, assessment or other governmental charge that is imposed otherwise than by withholding by the Company or a paying agent from the payment; (5) to any tax, assessment or other governmental charge that is imposed or withheld solely by reason of a change in law, regulation or administrative or judicial interpretation that becomes effective more than 15 days after the payment becomes due or is duly provided for, whichever occurs later; (6) to any estate, inheritance, gift, sales, excise, transfer, wealth or personal property tax or similar tax, assessment or other governmental charge; (7) to any tax, assessment or other governmental charge required to be withheld by any paying agent from any payment of principal of or interest on any Notes, if such payment can be made without such withholding by any other paying agent; | ||||
(8) to any taxes that are imposed or withheld pursuant to Sections 1471 through 1474 of the Code (or any amended or successor version of such Sections), any Treasury regulations promulgated thereunder, any official interpretations thereof or any agreements entered into in connection with the implementation thereof; (9) with respect to any payment to the extent such payment could have been made without such deduction or withholding if the holder or beneficial owner of the Notes had presented the Notes for payment (where presentation is permitted or required for payment) within 30 days after the date on which such payment became due and payable or date on which payment thereof is duly provided for, whichever is later, except for additional amounts with respect to taxes that would have been imposed had the Holder or beneficial owner presented the Notes for payment within such 30-day period; and (10) in the case of any combination of items (1), (2), (3), (4), (5), (6), (7), (8) and (9). This Note is subject in all cases to any tax, fiscal or other law or regulation or administrative or judicial interpretation applicable to this Note. Except as specifically provided in this Note, the Company shall not be required to make any payment with respect to any tax, assessment or other governmental charge imposed by any government or a political subdivision or taxing authority of or in any government or political subdivision. As used in this Note, the term “United States” means the United States of America (including the states and the District of Columbia) and its territories, possessions and other areas subject to its jurisdiction, and the term “United States person” means any individual who is a citizen or resident of the United States, a corporation, partnership or other entity created or organized in or under the laws of the United States, any state of the United States or the District of Columbia (other than a partnership that is not treated as a United States person under any applicable Treasury regulations), or any estate or trust the income of which is subject to United States federal income taxation regardless of its source. | |||||
Redemption for Tax Reasons | If, as a result of any change in, or amendment to, the laws (or any regulations or rulings promulgated under the laws) of the United States (or any political subdivision or taxing authority of or in the United States), or any change in, or amendments to, an official position regarding the application or interpretation of such laws, regulations or rulings, which change or amendment is announced or becomes effective on or after February 5, 2025, the Company becomes, or based upon a written opinion of independent counsel selected by the Company, will become obligated to pay additional amounts as described above with respect to this Note, then the Company may at its option redeem, in whole, but not in part, this Note on not less than 30 nor more than 60 days prior notice, at a redemption price equal to 100% of its principal amount, together with interest accrued but unpaid on this Note to the date fixed for redemption. | ||||
Minimum Denominations | The Notes are issuable in registered form without coupons in denominations of €100,000 and any integral multiple of €1,000 in excess thereof. | ||||
CUSIP | 459200 LM1 | ||||
NYSE Trading Symbol | IBM 33A | ||||
Title/Description of Debt Issuance: | 1.250% Notes due 2034 | ||||
Date of Issuance: | February 9, 2022 | ||||
Maturity Date | February 9, 2034 | ||||
Principal Amount of Notes originally issued | €1,000,000,000(Euro) | ||||
Principal Amount of Notes currently outstanding | €1,000,000,000 (Euro) | ||||
Interest Payment Dates | Annually on February 9 | ||||
First Interest Payment Date | February 9, 2023 | ||||
Coupon | 1.250% per annum | ||||
Optional Redemption | The Notes will be redeemable, as a whole or in part, at the Company’s option, at any time or from time to time, on at least 10 days, but not more than 60 days, prior notice to the holders of the Notes (by mail, electronic delivery or otherwise in accordance with the depositary’s procedures). Prior to the Par Call Date, as defined below, the redemption price for the Notes will be equal to the greater of: (i) 100% of the principal amount of the Notes to be redeemed; and (ii) the sum of the present values of the Remaining Scheduled Payments, as defined below, discounted, on an annual basis (ACTUAL/ACTUAL (ICMA)) at the Comparable Government Bond Rate, as defined below, plus 20 basis points, plus, in each case, accrued and unpaid interest on the Notes to be redeemed to, but excluding, the Redemption Date. On and after the Par Call Date, the redemption price for the Notes will be equal to 100% of the principal amount of the Notes to be redeemed plus accrued and unpaid interest to, but excluding, the Redemption Date. “Business Day” means any day other than a Saturday or Sunday that is (1) not a day on which banking institutions in the City of New York or the City of London are authorized or required by law or executive order to close and (2) on which the Trans-European Automated Real-time Gross Settlement Express Transfer system (the TARGET2 system), or any successor thereto, operates. “Comparable Government Bond Rate” means the yield to maturity, expressed as a percentage (rounded to three decimal places, 0.0005 being rounded upwards), on the third Business Day prior to the date fixed for redemption, of the Comparable Government Bond, as defined below, on the basis of the middle market price of such Comparable Government Bond prevailing at 11:00 a.m. (London time) on such Business Day as determined by an Independent Investment Banker, as defined below. “Comparable Government Bond” with respect to any Comparable Government Bond Rate calculation means a German government bond selected by an Independent Investment Banker as having a maturity closest to the remaining term of the Notes to be redeemed (assuming, for this purpose, that the Notes matured on the Par Call Date) that would be utilized, at the time of selection and in accordance with customary financial practice, in pricing new issues of corporate debt securities having a maturity closest to such remaining term of the Notes, or if such Independent Investment Banker in its discretion considers that such similar bond is not in issue, such other German government bond as such Independent Investment Banker may, with the advice of three brokers of, and/or market makers in, German government bonds selected by the Company, determine to be appropriate for determining the Comparable Government Bond Rate for the Notes. | ||||
“Independent Investment Banker” means one of the Reference Bond Dealers, to be appointed by the Company. “Par Call Date” means November 9, 2033 (three months prior to the maturity date of the Notes). “Reference Bond Dealer” means each of Barclays Bank PLC, Citigroup Global Markets Limited, HSBC Bank plc, Merrill Lynch International, Mizuho International plc and SMBC Nikko Capital Markets Limited and their respective successors or a Primary Bond Dealer selected by any of them, and their respective successors; provided however, that if any of the foregoing shall cease to be a broker or dealer of, and/or market maker in, German government bonds (a “Primary Bond Dealer”), the Company will substitute therefor another nationally recognized investment banking firm that is a Primary Bond Dealer. “Remaining Scheduled Payments” means, with respect to each Note to be redeemed, the remaining scheduled payments of the principal thereof and interest thereon that would be due after the related Redemption Date but for such redemption (assuming, for this purpose, that the Notes matured on the Par Call Date); provided however, that, if such Redemption Date is not an interest payment date with respect to such Note, the amount of the next succeeding scheduled interest payment thereon will be deemed to be reduced by the amount of interest accrued thereon to such Redemption Date. On and after the Redemption Date, interest will cease to accrue on the Notes or any portion thereof called for redemption (unless we default in the payment of the redemption price and accrued and unpaid interest). On or before the Redemption Date, we will deposit with a paying agent (or the Trustee) money sufficient to pay the redemption price of and accrued and unpaid interest on the Notes to be redeemed on that date. If fewer than all of the Notes are to be redeemed, the Notes to be redeemed shall be selected by the Trustee by a method the Trustee deems to be fair and appropriate. | |||||
Payment of Additional Amounts | The Company will, subject to the exceptions and limitations set forth below, pay as additional interest on this Note such additional amounts as are necessary in order that the net payment by the Company or a paying agent of the principal of and interest on the Notes to a holder who is not a United States person (as defined below), after deduction for any present or future tax, assessment or other governmental charge of the United States or a political subdivision or taxing authority of or in the United States, imposed by withholding with respect to the payment, will not be less than the amount provided in this Note to be then due and payable; provided, however, that the foregoing obligation to pay additional amounts shall not apply: (1) to any tax, assessment or other governmental charge that is imposed or withheld solely by reason of the holder, or a fiduciary, settlor, beneficiary, member or shareholder of the holder if the holder is an estate, trust, partnership or corporation, or a person holding a power over an estate or trust administered by a fiduciary holder, being considered as: (a) being or having been present or engaged in a trade or business in the United States or having had a permanent establishment in the United States; (b) having a current or former relationship with the United States, including a relationship as a citizen or resident of the United States; (c) being or having been a personal holding company, a passive foreign investment company or a controlled foreign corporation with respect to the United States or a corporation that has accumulated earnings to avoid United States federal income tax; | ||||
(d) being or having been a ‘‘10-percent shareholder’’ of the Company as defined in section 871(h)(3) of the United States Internal Revenue Code of 1986, as amended (the “Code”) or any successor provision; or (e) being a bank receiving payments on an extension of credit made pursuant to a loan agreement entered into in the ordinary course of its trade or business; (2) to any holder that is not the sole beneficial owner of the Notes, or a portion of the Notes, or that is a fiduciary or partnership, but only to the extent that a beneficiary or settlor with respect to the fiduciary, a beneficial owner or member of the partnership would not have been entitled to the payment of an additional amount had the beneficiary, settlor, beneficial owner or member received directly its beneficial or distributive share of the payment; (3) to any tax, assessment or other governmental charge that is imposed otherwise or withheld solely by reason of a failure of the holder or any other person to comply with certification, identification or information reporting requirements concerning the nationality, residence, identity or connection with the United States of the holder or beneficial owner of the Notes, if compliance is required by statute, by regulation of the United States Treasury Department or by an applicable income tax treaty to which the United States is a party as a precondition to exemption from such tax, assessment or other governmental charge; (4) to any tax, assessment or other governmental charge that is imposed otherwise than by withholding by the Company or a paying agent from the payment; (5) to any tax, assessment or other governmental charge that is imposed or withheld solely by reason of a change in law, regulation or administrative or judicial interpretation that becomes effective more than 15 days after the payment becomes due or is duly provided for, whichever occurs later; (6) to any estate, inheritance, gift, sales, excise, transfer, wealth or personal property tax or similar tax, assessment or other governmental charge; (7) to any tax, assessment or other governmental charge required to be withheld by any paying agent from any payment of principal of or interest on any Notes, if such payment can be made without such withholding by any other paying agent; (8) to any taxes that are imposed or withheld pursuant to Sections 1471 through 1474 of the Code (or any amended or successor version of such Sections), any Treasury regulations promulgated thereunder, any official interpretations thereof or any agreements entered into in connection with the implementation thereof; | |||||
(9) with respect to any payment to the extent such payment could have been made without such deduction or withholding if the holder or beneficial owner of the Notes had presented the Notes for payment (where presentation is permitted or required for payment) within 30 days after the date on which such payment became due and payable or date on which payment thereof is duly provided for, whichever is later, except for additional amounts with respect to taxes that would have been imposed had the Holder or beneficial owner presented the Notes for payment within such 30-day period; and (10) in the case of any combination of items (1), (2), (3), (4), (5), (6), (7), (8) and (9). This Note is subject in all cases to any tax, fiscal or other law or regulation or administrative or judicial interpretation applicable to this Note. Except as specifically provided in this Note, the Company shall not be required to make any payment with respect to any tax, assessment or other governmental charge imposed by any government or a political subdivision or taxing authority of, or in any government or political subdivision. As used in this Note, the term “United States” means the United States of America (including the states and the District of Columbia) and its territories, possessions and other areas subject to its jurisdiction, and the term “United States person” means any individual who is a citizen or resident of the United States, a corporation, partnership or other entity created or organized in or under the laws of the United States, any state of the United States or the District of Columbia (other than a partnership that is not treated as a United States person under any applicable Treasury regulations), or any estate or trust the income of which is subject to United States federal income taxation regardless of its source. | |||||
Redemption for Tax Reasons | If, as a result of any change in, or amendment to, the laws (or any regulations or rulings promulgated under the laws) of the United States (or any political subdivision or taxing authority of or in the United States), or any change in, or amendments to, an official position regarding the application or interpretation of such laws, regulations or rulings, which change or amendment is announced or becomes effective on or after February 2, 2022, the Company becomes, or based upon a written opinion of independent counsel selected by the Company, will become obligated to pay additional amounts as described above with respect to this Note, then the Company may at its option redeem, in whole, but not in part, this Note on not less than 30 nor more than 60 days prior notice, at a redemption price equal to 100% of its principal amount, together with interest accrued but unpaid on this Note to the date fixed for redemption. | ||||
Minimum Denominations | The Notes are issuable in registered form without coupons in denominations of €100,000 and any integral multiple of €1,000 in excess thereof. | ||||
CUSIP | 459200 KR1 | ||||
NYSE Trading Symbol | IBM 34 | ||||
Title/Description of Debt Issuance: | 3.750% Notes due 2035 | ||||
Date of Issuance: | February 6, 2023 | ||||
Maturity Date | February 6, 2035 | ||||
Principal Amount of Notes originally issued | €1,000,000,000(Euro) | ||||
Principal Amount of Notes currently outstanding | €1,000,000,000 (Euro) | ||||
Interest Payment Dates | Annually on February 6 | ||||
First Interest Payment Date | February 6, 2024 | ||||
Coupon | 3.750% per annum | ||||
Optional Redemption | The Notes will be redeemable, as a whole or in part, at the Company’s option, at any time or from time to time, on at least 10 days, but not more than 60 days, prior notice to the holders of the Notes (by mail, electronic delivery or otherwise in accordance with the depositary’s procedures). Prior to the Par Call Date, as defined below, the redemption price for the Notes will be equal to the greater of:: (i) 100% of the principal amount of the Notes to be redeemed; and (ii) the sum of the present values of the Remaining Scheduled Payments, as defined below, discounted, on an annual basis (ACTUAL/ACTUAL (ICMA)) at the Comparable Government Bond Rate, as defined below, plus 25 basis points, plus, in each case, accrued and unpaid interest on the Notes to be redeemed to, but excluding, the Redemption Date. “Comparable Government Bond Rate” means the yield to maturity, expressed as a percentage (rounded to three decimal places, 0.0005 being rounded upwards), on the third Business Day prior to the date fixed for redemption, of the Comparable Government Bond, as defined below, on the basis of the middle market price of such Comparable Government Bond prevailing at 11:00 a.m. (London time) on such Business Day as determined by an Independent Investment Banker, as defined below. “Comparable Government Bond” with respect to any Comparable Government Bond Rate calculation means a German government bond selected by an Independent Investment Banker as having a maturity closest to the remaining term of the Notes to be redeemed (assuming, for this purpose, that the Notes matured on the Par Call Date) that would be utilized, at the time of selection and in accordance with customary financial practice, in pricing new issues of corporate debt securities having a maturity closest to such remaining term of the Notes, or if such Independent Investment Banker in its discretion considers that such similar bond is not in issue, such other German government bond as such Independent Investment Banker may, with the advice of three brokers of, and/or market makers in, German government bonds selected by the Company, determine to be appropriate for determining the Comparable Government Bond Rate for the Notes. “Independent Investment Banker” means one of the Reference Bond Dealers, to be appointed by the Company. “Par Call Date” means November 6, 2034 (three months prior to the maturity date of the Notes). “Reference Bond Dealer” means each of Barclays Bank PLC, Citigroup Global Markets Limited, Goldman Sachs & Co. LLC, J.P. Morgan Securities plc, Merrill Lynch International, Mizuho International plc, MUFG Securities EMEA plc and The Toronto-Dominion Bank and their respective successors or a Primary Bond Dealer selected by any of them, and their respective successors; provided however, that if any of the foregoing shall cease to be a broker or dealer of, and/or market maker in, German government bonds (a “Primary Bond Dealer”), the Company will substitute therefor another nationally recognized investment banking firm that is a Primary Bond Dealer. “Remaining Scheduled Payments” means, with respect to each Note to be redeemed, the remaining scheduled payments of the principal thereof and interest thereon that would be due after the related Redemption Date but for such redemption (assuming, for this purpose, that the Notes matured on the Par Call Date); provided however, that, if such Redemption Date is not an interest payment date with respect to such Note, the amount of the next succeeding scheduled interest payment thereon will be deemed to be reduced by the amount of interest accrued thereon to such Redemption Date. On and after the Redemption Date, interest will cease to accrue on the Notes or any portion thereof called for redemption (unless we default in the payment of the redemption price and accrued and unpaid interest). On or before the Redemption Date, we will deposit with a paying agent (or the Trustee) money sufficient to pay the redemption price of and accrued and unpaid interest on the Notes to be redeemed on that date. If fewer than all of the Notes are to be redeemed, the Notes to be redeemed shall be selected by the Trustee by a method the Trustee deems to be fair and appropriate. | ||||
Payment of Additional Amounts | The Company will, subject to the exceptions and limitations set forth below, pay as additional interest on this Note such additional amounts as are necessary in order that the net payment by the Company or a paying agent of the principal of and interest on the Notes to a holder who is not a United States person (as defined below), after deduction for any present or future tax, assessment or other governmental charge of the United States or a political subdivision or taxing authority of or in the United States, imposed by withholding with respect to the payment, will not be less than the amount provided in this Note to be then due and payable; provided, however, that the foregoing obligation to pay additional amounts shall not apply: | ||||
(1) to any tax, assessment or other governmental charge that is imposed or withheld solely by reason of the holder, or a fiduciary, settlor, beneficiary, member or shareholder of the holder if the holder is an estate, trust, partnership or corporation, or a person holding a power over an estate or trust administered by a fiduciary holder, being considered as: (a) being or having been present or engaged in a trade or business in the United States or having had a permanent establishment in the United States; (b) having a current or former relationship with the United States, including a relationship as a citizen or resident of the United States; (c) being or having been a personal holding company, a passive foreign investment company or a controlled foreign corporation with respect to the United States or a corporation that has accumulated earnings to avoid United States federal income tax; (d) being or having been a ‘‘10‑percent shareholder’’ of the Company as defined in section 871(h)(3) of the United States Internal Revenue Code of 1986, as amended (the “Code”) or any successor provision; or (e) being a bank receiving payments on an extension of credit made pursuant to a loan agreement entered into in the ordinary course of its trade or business; (2) to any holder that is not the sole beneficial owner of the Notes, or a portion of the Notes, or that is a fiduciary or partnership, but only to the extent that a beneficiary or settlor with respect to the fiduciary, a beneficial owner or member of the partnership would not have been entitled to the payment of an additional amount had the beneficiary, settlor, beneficial owner or member received directly its beneficial or distributive share of the payment; (3) to any tax, assessment or other governmental charge that is imposed otherwise or withheld solely by reason of a failure of the holder or any other person to comply with certification, identification or information reporting requirements concerning the nationality, residence, identity or connection with the United States of the holder or beneficial owner of the Notes, if compliance is required by statute, by regulation of the United States Treasury Department or by an applicable income tax treaty to which the United States is a party as a precondition to exemption from such tax, assessment or other governmental charge; (4) to any tax, assessment or other governmental charge that is imposed otherwise than by withholding by the Company or a paying agent from the payment; (5) to any tax, assessment or other governmental charge that is imposed or withheld solely by reason of a change in law, regulation or administrative or judicial interpretation that becomes effective more than 15 days after the payment becomes due or is duly provided for, whichever occurs later; (6) to any estate, inheritance, gift, sales, excise, transfer, wealth or personal property tax or similar tax, assessment or other governmental charge; (7) to any tax, assessment or other governmental charge required to be withheld by any paying agent from any payment of principal of or interest on any Notes, if such payment can be made without such withholding by any other paying agent; | |||||
(8) to any taxes that are imposed or withheld pursuant to Sections 1471 through 1474 of the Code (or any amended or successor version of such Sections), any Treasury regulations promulgated thereunder, any official interpretations thereof or any agreements entered into in connection with the implementation thereof; (9) with respect to any payment to the extent such payment could have been made without such deduction or withholding if the holder or beneficial owner of the Notes had presented the Notes for payment (where presentation is permitted or required for payment) within 30 days after the date on which such payment became due and payable or date on which payment thereof is duly provided for, whichever is later, except for additional amounts with respect to taxes that would have been imposed had the Holder or beneficial owner presented the Notes for payment within such 30-day period; and (10) in the case of any combination of items (1), (2), (3), (4), (5), (6), (7), (8) and (9). This Note is subject in all cases to any tax, fiscal or other law or regulation or administrative or judicial interpretation applicable to this Note. Except as specifically provided in this Note, the Company shall not be required to make any payment with respect to any tax, assessment or other governmental charge imposed by any government or a political subdivision or taxing authority of or in any government or political subdivision. As used in this Note, the term “United States” means the United States of America (including the states and the District of Columbia) and its territories, possessions and other areas subject to its jurisdiction, and the term “United States person” means any individual who is a citizen or resident of the United States, a corporation, partnership or other entity created or organized in or under the laws of the United States, any state of the United States or the District of Columbia (other than a partnership that is not treated as a United States person under any applicable Treasury regulations), or any estate or trust the income of which is subject to United States federal income taxation regardless of its source. | |||||
Redemption for Tax Reasons | If, as a result of any change in, or amendment to, the laws (or any regulations or rulings promulgated under the laws) of the United States (or any political subdivision or taxing authority of or in the United States), or any change in, or amendments to, an official position regarding the application or interpretation of such laws, regulations or rulings, which change or amendment is announced or becomes effective on or after January 30, 2023, the Company becomes, or based upon a written opinion of independent counsel selected by the Company, will become obligated to pay additional amounts as described above with respect to this Note, then the Company may at its option redeem, in whole, but not in part, this Note on not less than 30 nor more than 60 days prior notice, at a redemption price equal to 100% of its principal amount, together with interest accrued but unpaid on this Note to the date fixed for redemption. | ||||
Minimum Denominations | The Notes are issuable in registered form without coupons in denominations of €100,000 and any integral multiple of €1,000 in excess thereof. | ||||
CUSIP | 459200 LC3 | ||||
NYSE Trading Symbol | IBM 35 | ||||
Title/Description of Debt Issuance: | 3.450% Notes due 2037 | ||||
Date of Issuance: | February 10, 2025 | ||||
Maturity Date | February 10, 2037 | ||||
Principal Amount of Notes originally issued | €900,000,000(Euro) | ||||
Principal Amount of Notes currently outstanding | €900,000,000 (Euro) | ||||
Interest Payment Dates | Annually on February 10 | ||||
First Interest Payment Date | February 10, 2026 | ||||
Coupon | 3.450% per annum | ||||
Optional Redemption | The Notes will be redeemable, as a whole or in part, at the Company’s option, at any time or from time to time, on at least 10 days, but not more than 60 days, prior notice to the holders of the Notes (by mail, electronic delivery or otherwise in accordance with the depositary’s procedures). Prior to the Par Call Date, as defined below, the redemption price for the Notes will be equal to the greater of: •100% of the principal amount of the Notes to be redeemed; and •the sum of the present values of the Remaining Scheduled Payments, as defined below, discounted, on an annual basis (ACTUAL/ACTUAL (ICMA)) at the Comparable Government Bond Rate, as defined below, plus 20 basis points, plus, in each case, accrued and unpaid interest on the Notes to be redeemed to, but excluding, the Redemption Date. On and after the Par Call Date, the redemption price for the Notes will be equal to 100% of the principal amount of the Notes to be redeemed plus accrued and unpaid interest to, but excluding, the Redemption Date. “Remaining Scheduled Payments” means, with respect to each Note to be redeemed, the remaining scheduled payments of the principal thereof and interest thereon that would be due after the related Redemption Date but for such redemption (assuming, for this purpose, that the Notes matured on the Par Call Date); provided however, that, if such Redemption Date is not an interest payment date with respect to such Note, the amount of the next succeeding scheduled interest payment thereon will be deemed to be reduced by the amount of interest accrued thereon to such Redemption Date. “Comparable Government Bond Rate” means the yield to maturity, expressed as a percentage (rounded to three decimal places, 0.0005 being rounded upwards), on the third Business Day prior to the date fixed for redemption, of the Comparable Government Bond, as defined below, on the basis of the middle market price of such Comparable Government Bond prevailing at 11:00 a.m. (London time) on such Business Day as determined by an Independent Investment Banker, as defined below. On and after the Redemption Date, interest will cease to accrue on the Notes or any portion thereof called for redemption (unless we default in the payment of the redemption price and accrued and unpaid interest). On or before the Redemption Date, we will deposit with a paying agent (or the Trustee) money sufficient to pay the redemption price of and accrued and unpaid interest on the Notes to be redeemed on that date. If fewer than all of the Notes are to be redeemed, the Notes to be redeemed shall be selected by the Trustee by a method the Trustee deems to be fair and appropriate. | ||||
Payment of Additional Amounts | The Company will, subject to the exceptions and limitations set forth below, pay as additional interest on this Note such additional amounts as are necessary in order that the net payment by the Company or a paying agent of the principal of and interest on the Notes to a holder who is not a United States person (as defined below), after deduction for any present or future tax, assessment or other governmental charge of the United States or a political subdivision or taxing authority of or in the United States, imposed by withholding with respect to the payment, will not be less than the amount provided in this Note to be then due and payable; provided, however, that the foregoing obligation to pay additional amounts shall not apply: | ||||
(1) to any tax, assessment or other governmental charge that is imposed or withheld solely by reason of the holder, or a fiduciary, settlor, beneficiary, member or shareholder of the holder if the holder is an estate, trust, partnership or corporation, or a person holding a power over an estate or trust administered by a fiduciary holder, being considered as: (a) being or having been present or engaged in a trade or business in the United States or having had a permanent establishment in the United States; (b) having a current or former relationship with the United States, including a relationship as a citizen or resident of the United States; (c) being or having been a personal holding company, a passive foreign investment company or a controlled foreign corporation with respect to the United States or a corporation that has accumulated earnings to avoid United States federal income tax; (d) being or having been a ‘‘10‑percent shareholder’’ of the Company as defined in section 871(h)(3) of the United States Internal Revenue Code of 1986, as amended (the “Code”) or any successor provision; or (e) being a bank receiving payments on an extension of credit made pursuant to a loan agreement entered into in the ordinary course of its trade or business; (2) to any holder that is not the sole beneficial owner of the Notes, or a portion of the Notes, or that is a fiduciary or partnership, but only to the extent that a beneficiary or settlor with respect to the fiduciary, a beneficial owner or member of the partnership would not have been entitled to the payment of an additional amount had the beneficiary, settlor, beneficial owner or member received directly its beneficial or distributive share of the payment; (3) to any tax, assessment or other governmental charge that is imposed otherwise or withheld solely by reason of a failure of the holder or any other person to comply with certification, identification or information reporting requirements concerning the nationality, residence, identity or connection with the United States of the holder or beneficial owner of the Notes, if compliance is required by statute, by regulation of the United States Treasury Department or by an applicable income tax treaty to which the United States is a party as a precondition to exemption from such tax, assessment or other governmental charge; (4) to any tax, assessment or other governmental charge that is imposed otherwise than by withholding by the Company or a paying agent from the payment; (5) to any tax, assessment or other governmental charge that is imposed or withheld solely by reason of a change in law, regulation or administrative or judicial interpretation that becomes effective more than 15 days after the payment becomes due or is duly provided for, whichever occurs later; (6) to any estate, inheritance, gift, sales, excise, transfer, wealth or personal property tax or similar tax, assessment or other governmental charge; (7) to any tax, assessment or other governmental charge required to be withheld by any paying agent from any payment of principal of or interest on any Notes, if such payment can be made without such withholding by any other paying agent; | |||||
(8) to any taxes that are imposed or withheld pursuant to Sections 1471 through 1474 of the Code (or any amended or successor version of such Sections), any Treasury regulations promulgated thereunder, any official interpretations thereof or any agreements entered into in connection with the implementation thereof; (9) with respect to any payment to the extent such payment could have been made without such deduction or withholding if the holder or beneficial owner of the Notes had presented the Notes for payment (where presentation is permitted or required for payment) within 30 days after the date on which such payment became due and payable or date on which payment thereof is duly provided for, whichever is later, except for additional amounts with respect to taxes that would have been imposed had the Holder or beneficial owner presented the Notes for payment within such 30-day period; and (10) in the case of any combination of items (1), (2), (3), (4), (5), (6), (7), (8) and (9). This Note is subject in all cases to any tax, fiscal or other law or regulation or administrative or judicial interpretation applicable to this Note. Except as specifically provided in this Note, the Company shall not be required to make any payment with respect to any tax, assessment or other governmental charge imposed by any government or a political subdivision or taxing authority of or in any government or political subdivision. As used in this Note, the term “United States” means the United States of America (including the states and the District of Columbia) and its territories, possessions and other areas subject to its jurisdiction, and the term “United States person” means any individual who is a citizen or resident of the United States, a corporation, partnership or other entity created or organized in or under the laws of the United States, any state of the United States or the District of Columbia (other than a partnership that is not treated as a United States person under any applicable Treasury regulations), or any estate or trust the income of which is subject to United States federal income taxation regardless of its source. | |||||
Redemption for Tax Reasons | If, as a result of any change in, or amendment to, the laws (or any regulations or rulings promulgated under the laws) of the United States (or any political subdivision or taxing authority of or in the United States), or any change in, or amendments to, an official position regarding the application or interpretation of such laws, regulations or rulings, which change or amendment is announced or becomes effective on or after February 5, 2025, the Company becomes, or based upon a written opinion of independent counsel selected by the Company, will become obligated to pay additional amounts as described above with respect to this Note, then the Company may at its option redeem, in whole, but not in part, this Note on not less than 30 nor more than 60 days prior notice, at a redemption price equal to 100% of its principal amount, together with interest accrued but unpaid on this Note to the date fixed for redemption. | ||||
Minimum Denominations | The Notes are issuable in registered form without coupons in denominations of €100,000 and any integral multiple of €1,000 in excess thereof. | ||||
CUSIP | 459200 LE9 | ||||
NYSE Trading Symbol | IBM 37 | ||||
Title/Description of Debt Issuance: | 4.875% Notes due 2038 | ||||
Date of Issuance: | February 6, 2023 | ||||
Maturity Date | February 6, 2038 | ||||
Principal Amount of Notes originally issued | £750,000,000(GBP) | ||||
Principal Amount of Notes currently outstanding | £750,000,000 (GBP) | ||||
Interest Payment Dates | Annually on February 6 | ||||
First Interest Payment Date | February 6, 2024 | ||||
Coupon | 4.875% per annum | ||||
Optional Redemption | This Note will be redeemable, as a whole or in part, at the Company’s option, at any time or from time to time, on at least 30 days, but not more than 60 days, prior notice to the holder of this Note given in accordance with the provisions of the Indenture, at a redemption price equal to the greater of: (i) 100% of the principal amount of the Notes to be redeemed; or (ii) the Optional Redemption Price, plus, in each case, accrued and unpaid interest on this Note to, but excluding, the Redemption Date. “Optional Redemption Price” means the price, expressed as a percentage (rounded to three decimal places, 0.0005 being rounded upwards), at which the yield (as calculated by the Trustee) on this Note, if it were to be purchased at such price on the third dealing day prior to the date fixed for redemption, would be equal to the yield on such dealing day of the Reference Bond on the basis of the average of four quotations of the average midmarket annual yield to maturity of the Reference Bond prevailing at 11:00 a.m. (Central European time) on such dealing day as determined by the Trustee plus 0.20%. “Reference Bond” means, in relation to any Optional Redemption Price calculation, the German Government DBR 4 ¼% due July 4, 2039, or if such bond is no longer in issue, such other European government bond as the Trustee may, with the advice of three brokers of, and/or market makers in, European government bonds selected by the Trustee, determine to be appropriate for determining the Optional Redemption Price. On and after the Redemption Date, interest will cease to accrue on this Note or any portion of this Note called for redemption (unless we default in the payment of the redemption price and accrued and unpaid interest). On or before the Redemption Date, we will deposit with a paying agent (or the Trustee) money sufficient to pay the redemption price of and accrued and unpaid interest on any portion of this Note to be redeemed on that date. If fewer than all of the Notes of this series are to be redeemed, the Notes to be redeemed shall be selected by the Trustee by a method the Trustee deems to be fair and appropriate. | ||||
Payment of Additional Amounts | The Company will, subject to the exceptions and limitations set forth below, pay as additional interest on this Note such additional amounts as are necessary in order that the net payment by the Company or a paying agent of the principal of and interest on the Notes to a holder who is not a United States person (as defined below), after deduction for any present or future tax, assessment or other governmental charge of the United States or a political subdivision or taxing authority of or in the United States, imposed by withholding with respect to the payment, will not be less than the amount provided in this Note to be then due and payable; provided, however, that the foregoing obligation to pay additional amounts shall not apply: | ||||
(1) to any tax, assessment or other governmental charge that is imposed or withheld solely by reason of the holder, or a fiduciary, settlor, beneficiary, member or shareholder of the holder if the holder is an estate, trust, partnership or corporation, or a person holding a power over an estate or trust administered by a fiduciary holder, being considered as: (a) being or having been present or engaged in a trade or business in the United States or having had a permanent establishment in the United States; (b) having a current or former relationship with the United States, including a relationship as a citizen or resident of the United States; (c) being or having been a personal holding company, a passive foreign investment company or a controlled foreign corporation with respect to the United States or a corporation that has accumulated earnings to avoid United States federal income tax; (d) being or having been a ‘‘10‑percent shareholder’’ of the Company as defined in section 871(h)(3) of the United States Internal Revenue Code of 1986, as amended (the “Code”) or any successor provision; or (e) being a bank receiving payments on an extension of credit made pursuant to a loan agreement entered into in the ordinary course of its trade or business; (2) to any holder that is not the sole beneficial owner of the Notes, or a portion of the Notes, or that is a fiduciary or partnership, but only to the extent that a beneficiary or settlor with respect to the fiduciary, a beneficial owner or member of the partnership would not have been entitled to the payment of an additional amount had the beneficiary, settlor, beneficial owner or member received directly its beneficial or distributive share of the payment; (3) to any tax, assessment or other governmental charge that is imposed otherwise or withheld solely by reason of a failure of the holder or any other person to comply with certification, identification or information reporting requirements concerning the nationality, residence, identity or connection with the United States of the holder or beneficial owner of the Notes, if compliance is required by statute, by regulation of the United States Treasury Department or by an applicable income tax treaty to which the United States is a party as a precondition to exemption from such tax, assessment or other governmental charge; (4) to any tax, assessment or other governmental charge that is imposed otherwise than by withholding by the Company or a paying agent from the payment; (5) to any tax, assessment or other governmental charge that is imposed or withheld solely by reason of a change in law, regulation or administrative or judicial interpretation that becomes effective more than 15 days after the payment becomes due or is duly provided for, whichever occurs later; (6) to any estate, inheritance, gift, sales, excise, transfer, wealth or personal property tax or similar tax, assessment or other governmental charge; (7) to any tax, assessment or other governmental charge required to be withheld by any paying agent from any payment of principal of or interest on any Notes, if such payment can be made without such withholding by any other paying agent; | |||||
(8) to any taxes that are imposed or withheld pursuant to Sections 1471 through 1474 of the Code (or any amended or successor version of such Sections), any Treasury regulations promulgated thereunder, any official interpretations thereof or any agreements entered into in connection with the implementation thereof; (9) with respect to any payment to the extent such payment could have been made without such deduction or withholding if the holder or beneficial owner of the Notes had presented the Notes for payment (where presentation is permitted or required for payment) within 30 days after the date on which such payment became due and payable or date on which payment thereof is duly provided for, whichever is later, except for additional amounts with respect to taxes that would have been imposed had the Holder or beneficial owner presented the Notes for payment within such 30-day period; and (10) in the case of any combination of items (1), (2), (3), (4), (5), (6), (7), (8) and (9). This Note is subject in all cases to any tax, fiscal or other law or regulation or administrative or judicial interpretation applicable to this Note. Except as specifically provided in this Note, the Company shall not be required to make any payment with respect to any tax, assessment or other governmental charge imposed by any government or a political subdivision or taxing authority of or in any government or political subdivision. As used in this Note, the term “United States” means the United States of America (including the states and the District of Columbia) and its territories, possessions and other areas subject to its jurisdiction, and the term “United States person” means any individual who is a citizen or resident of the United States, a corporation, partnership or other entity created or organized in or under the laws of the United States, any state of the United States or the District of Columbia (other than a partnership that is not treated as a United States person under any applicable Treasury regulations), or any estate or trust the income of which is subject to United States federal income taxation regardless of its source. | |||||
Redemption for Tax Reasons | If, as a result of any change in, or amendment to, the laws (or any regulations or rulings promulgated under the laws) of the United States (or any political subdivision or taxing authority of or in the United States), or any change in, or amendments to, an official position regarding the application or interpretation of such laws, regulations or rulings, which change or amendment is announced or becomes effective on or after February 4, 2020, the Company becomes, or based upon a written opinion of independent counsel selected by the Company, will become obligated to pay additional amounts as described above with respect to this Note, then the Company may at its option redeem, in whole, but not in part, this Note on not less than 30 nor more than 60 days prior notice, at a redemption price equal to 100% of its principal amount, together with interest accrued but unpaid on this Note to the date fixed for redemption. | ||||
Minimum Denominations | The Notes are issuable in registered form without coupons in denominations of €100,000 and any integral multiple of €1,000 in excess thereof. | ||||
CUSIP | 459200 LE9 | ||||
NYSE Trading Symbol | IBM 38 | ||||
Title/Description of Debt Issuance: | 1.200% Notes due 2040 | ||||
Date of Issuance: | February 11, 2020 | ||||
Maturity Date | February 11, 2040 | ||||
Principal Amount of Notes originally issued | €850,000,000(Euro) | ||||
Principal Amount of Notes currently outstanding | €850,000,000 (Euro) | ||||
Interest Payment Dates | Annually on February 11 | ||||
First Interest Payment Date | February 11, 2021 | ||||
Coupon | 1.200% per annum | ||||
Optional Redemption | This Note will be redeemable, as a whole or in part, at the Company’s option, at any time or from time to time, on at least 30 days, but not more than 60 days, prior notice to the holder of this Note given in accordance with the provisions of the Indenture, at a redemption price equal to the greater of: (i) 100% of the principal amount of the Notes to be redeemed; or (ii) the Optional Redemption Price, plus, in each case, accrued and unpaid interest on this Note to, but excluding, the Redemption Date. “Optional Redemption Price” means the price, expressed as a percentage (rounded to three decimal places, 0.0005 being rounded upwards), at which the yield (as calculated by the Trustee) on this Note, if it were to be purchased at such price on the third dealing day prior to the date fixed for redemption, would be equal to the yield on such dealing day of the Reference Bond on the basis of the average of four quotations of the average midmarket annual yield to maturity of the Reference Bond prevailing at 11:00 a.m. (Central European time) on such dealing day as determined by the Trustee plus 0.20%. “Reference Bond” means, in relation to any Optional Redemption Price calculation, the German Government DBR 4 ¼% due July 4, 2039, or if such bond is no longer in issue, such other European government bond as the Trustee may, with the advice of three brokers of, and/or market makers in, European government bonds selected by the Trustee, determine to be appropriate for determining the Optional Redemption Price. On and after the Redemption Date, interest will cease to accrue on this Note or any portion of this Note called for redemption (unless we default in the payment of the redemption price and accrued and unpaid interest). On or before the Redemption Date, we will deposit with a paying agent (or the Trustee) money sufficient to pay the redemption price of and accrued and unpaid interest on any portion of this Note to be redeemed on that date. If fewer than all of the Notes of this series are to be redeemed, the Notes to be redeemed shall be selected by the Trustee by a method the Trustee deems to be fair and appropriate. | ||||
Payment of Additional Amounts | The Company will, subject to the exceptions and limitations set forth below, pay as additional interest on this Note such additional amounts as are necessary in order that the net payment by the Company or a paying agent of the principal of and interest on the Notes to a holder who is not a United States person (as defined below), after deduction for any present or future tax, assessment or other governmental charge of the United States or a political subdivision or taxing authority of or in the United States, imposed by withholding with respect to the payment, will not be less than the amount provided in this Note to be then due and payable; provided, however, that the foregoing obligation to pay additional amounts shall not apply: | ||||
(1) to any tax, assessment or other governmental charge that is imposed or withheld solely by reason of the holder, or a fiduciary, settlor, beneficiary, member or shareholder of the holder if the holder is an estate, trust, partnership or corporation, or a person holding a power over an estate or trust administered by a fiduciary holder, being considered as: (a) being or having been present or engaged in a trade or business in the United States or having had a permanent establishment in the United States; (b) having a current or former relationship with the United States, including a relationship as a citizen or resident of the United States; (c) being or having been a personal holding company, a passive foreign investment company or a controlled foreign corporation with respect to the United States or a corporation that has accumulated earnings to avoid United States federal income tax; (d) being or having been a ‘‘10‑percent shareholder’’ of the Company as defined in section 871(h)(3) of the United States Internal Revenue Code of 1986, as amended (the “Code”) or any successor provision; or (e) being a bank receiving payments on an extension of credit made pursuant to a loan agreement entered into in the ordinary course of its trade or business; (2) to any holder that is not the sole beneficial owner of the Notes, or a portion of the Notes, or that is a fiduciary or partnership, but only to the extent that a beneficiary or settlor with respect to the fiduciary, a beneficial owner or member of the partnership would not have been entitled to the payment of an additional amount had the beneficiary, settlor, beneficial owner or member received directly its beneficial or distributive share of the payment; (3) to any tax, assessment or other governmental charge that is imposed otherwise or withheld solely by reason of a failure of the holder or any other person to comply with certification, identification or information reporting requirements concerning the nationality, residence, identity or connection with the United States of the holder or beneficial owner of the Notes, if compliance is required by statute, by regulation of the United States Treasury Department or by an applicable income tax treaty to which the United States is a party as a precondition to exemption from such tax, assessment or other governmental charge; (4) to any tax, assessment or other governmental charge that is imposed otherwise than by withholding by the Company or a paying agent from the payment; (5) to any tax, assessment or other governmental charge that is imposed or withheld solely by reason of a change in law, regulation or administrative or judicial interpretation that becomes effective more than 15 days after the payment becomes due or is duly provided for, whichever occurs later; (6) to any estate, inheritance, gift, sales, excise, transfer, wealth or personal property tax or similar tax, assessment or other governmental charge; (7) to any tax, assessment or other governmental charge required to be withheld by any paying agent from any payment of principal of or interest on any Notes, if such payment can be made without such withholding by any other paying agent; | |||||
(8) to any taxes that are imposed or withheld pursuant to Sections 1471 through 1474 of the Code (or any amended or successor version of such Sections), any Treasury regulations promulgated thereunder, any official interpretations thereof or any agreements entered into in connection with the implementation thereof; (9) with respect to any payment to the extent such payment could have been made without such deduction or withholding if the holder or beneficial owner of the Notes had presented the Notes for payment (where presentation is permitted or required for payment) within 30 days after the date on which such payment became due and payable or date on which payment thereof is duly provided for, whichever is later, except for additional amounts with respect to taxes that would have been imposed had the Holder or beneficial owner presented the Notes for payment within such 30-day period; and (10) in the case of any combination of items (1), (2), (3), (4), (5), (6), (7), (8) and (9). This Note is subject in all cases to any tax, fiscal or other law or regulation or administrative or judicial interpretation applicable to this Note. Except as specifically provided in this Note, the Company shall not be required to make any payment with respect to any tax, assessment or other governmental charge imposed by any government or a political subdivision or taxing authority of or in any government or political subdivision. As used in this Note, the term “United States” means the United States of America (including the states and the District of Columbia) and its territories, possessions and other areas subject to its jurisdiction, and the term “United States person” means any individual who is a citizen or resident of the United States, a corporation, partnership or other entity created or organized in or under the laws of the United States, any state of the United States or the District of Columbia (other than a partnership that is not treated as a United States person under any applicable Treasury regulations), or any estate or trust the income of which is subject to United States federal income taxation regardless of its source. | |||||
Redemption for Tax Reasons | If, as a result of any change in, or amendment to, the laws (or any regulations or rulings promulgated under the laws) of the United States (or any political subdivision or taxing authority of or in the United States), or any change in, or amendments to, an official position regarding the application or interpretation of such laws, regulations or rulings, which change or amendment is announced or becomes effective on or after February 4, 2020, the Company becomes, or based upon a written opinion of independent counsel selected by the Company, will become obligated to pay additional amounts as described above with respect to this Note, then the Company may at its option redeem, in whole, but not in part, this Note on not less than 30 nor more than 60 days prior notice, at a redemption price equal to 100% of its principal amount, together with interest accrued but unpaid on this Note to the date fixed for redemption. | ||||
Minimum Denominations | The Notes are issuable in registered form without coupons in denominations of €100,000 and any integral multiple of €1,000 in excess thereof. | ||||
CUSIP | 459200 KG5 | ||||
NYSE Trading Symbol | IBM 40 | ||||
Title/Description of Debt Issuance: | 4.000% Notes due 2043 | ||||
Date of Issuance: | February 6, 2023 | ||||
Maturity Date | February 6, 2043 | ||||
Principal Amount of Notes originally issued | €1,000,000,000(Euro) | ||||
Principal Amount of Notes currently outstanding | €1,000,000,000 (Euro) | ||||
Interest Payment Dates | Annually on February 6 | ||||
First Interest Payment Date | February 6, 2024 | ||||
Coupon | 4.000% per annum | ||||
Optional Redemption | The Notes will be redeemable, as a whole or in part, at the Company’s option, at any time or from time to time, on at least 10 days, but not more than 60 days, prior notice to the holders of the Notes (by mail, electronic delivery or otherwise in accordance with the depositary’s procedures). Prior to the Par Call Date, as defined below, the redemption price for the Notes will be equal to the greater of: (i) 100% of the principal amount of the Notes to be redeemed; and (ii) the sum of the present values of the Remaining Scheduled Payments, as defined below, discounted, on an annual basis (ACTUAL/ACTUAL (ICMA)) at the Comparable Government Bond Rate, as defined below, plus 25 basis points, plus, in each case, accrued and unpaid interest on the Notes to be redeemed to, but excluding, the Redemption Date. “Comparable Government Bond Rate” means the yield to maturity, expressed as a percentage (rounded to three decimal places, 0.0005 being rounded upwards), on the third Business Day prior to the date fixed for redemption, of the Comparable Government Bond, as defined below, on the basis of the middle market price of such Comparable Government Bond prevailing at 11:00 a.m. (London time) on such Business Day as determined by an Independent Investment Banker, as defined below. “Comparable Government Bond” with respect to any Comparable Government Bond Rate calculation means a German government bond selected by an Independent Investment Banker as having a maturity closest to the remaining term of the Notes to be redeemed (assuming, for this purpose, that the Notes matured on the Par Call Date) that would be utilized, at the time of selection and in accordance with customary financial practice, in pricing new issues of corporate debt securities having a maturity closest to such remaining term of the Notes, or if such Independent Investment Banker in its discretion considers that such similar bond is not in issue, such other German government bond as such Independent Investment Banker may, with the advice of three brokers of, and/or market makers in, German government bonds selected by the Company, determine to be appropriate for determining the Comparable Government Bond Rate for the Notes. “Independent Investment Banker” means one of the Reference Bond Dealers, to be appointed by the Company. “Par Call Date” means August 6, 2042 (six months prior to the maturity date of the Notes). “Reference Bond Dealer” means each of Barclays Bank PLC, Citigroup Global Markets Limited, Goldman Sachs & Co. LLC, J.P. Morgan Securities plc, Merrill Lynch International, Mizuho International plc, MUFG Securities EMEA plc and The Toronto-Dominion Bank and their respective successors or a Primary Bond Dealer selected by any of them, and their respective successors; provided however, that if any of the foregoing shall cease to be a broker or dealer of, and/or market maker in, German government bonds (a “Primary Bond Dealer”), the Company will substitute therefor another nationally recognized investment banking firm that is a Primary Bond Dealer. “Remaining Scheduled Payments” means, with respect to each Note to be redeemed, the remaining scheduled payments of the principal thereof and interest thereon that would be due after the related Redemption Date but for such redemption (assuming, for this purpose, that the Notes matured on the Par Call Date); provided however, that, if such Redemption Date is not an interest payment date with respect to such Note, the amount of the next succeeding scheduled interest payment thereon will be deemed to be reduced by the amount of interest accrued thereon to such Redemption Date. On and after the Redemption Date, interest will cease to accrue on the Notes or any portion thereof called for redemption (unless we default in the payment of the redemption price and accrued and unpaid interest). On or before the Redemption Date, we will deposit with a paying agent (or the Trustee) money sufficient to pay the redemption price of and accrued and unpaid interest on the Notes to be redeemed on that date. If fewer than all of the Notes are to be redeemed, the Notes to be redeemed shall be selected by the Trustee by a method the Trustee deems to be fair and appropriate. | ||||
Payment of Additional Amounts | The Company will, subject to the exceptions and limitations set forth below, pay as additional interest on this Note such additional amounts as are necessary in order that the net payment by the Company or a paying agent of the principal of and interest on the Notes to a holder who is not a United States person (as defined below), after deduction for any present or future tax, assessment or other governmental charge of the United States or a political subdivision or taxing authority of or in the United States, imposed by withholding with respect to the payment, will not be less than the amount provided in this Note to be then due and payable; provided, however, that the foregoing obligation to pay additional amounts shall not apply: (1) to any tax, assessment or other governmental charge that is imposed or withheld solely by reason of the holder, or a fiduciary, settlor, beneficiary, member or shareholder of the holder if the holder is an estate, trust, partnership or corporation, or a person holding a power over an estate or trust administered by a fiduciary holder, being considered as: (a) being or having been present or engaged in a trade or business in the United States or having had a permanent establishment in the United States; (b) having a current or former relationship with the United States, including a relationship as a citizen or resident of the United States; (c) being or having been a personal holding company, a passive foreign investment company or a controlled foreign corporation with respect to the United States or a corporation that has accumulated earnings to avoid United States federal income tax; (d) being or having been a ‘‘10‑percent shareholder’’ of the Company as defined in section 871(h)(3) of the United States Internal Revenue Code of 1986, as amended (the “Code”) or any successor provision; or (e) being a bank receiving payments on an extension of credit made pursuant to a loan agreement entered into in the ordinary course of its trade or business; (2) to any holder that is not the sole beneficial owner of the Notes, or a portion of the Notes, or that is a fiduciary or partnership, but only to the extent that a beneficiary or settlor with respect to the fiduciary, a beneficial owner or member of the partnership would not have been entitled to the payment of an additional amount had the beneficiary, settlor, beneficial owner or member received directly its beneficial or distributive share of the payment; (3) to any tax, assessment or other governmental charge that is imposed otherwise or withheld solely by reason of a failure of the holder or any other person to comply with certification, identification or information reporting requirements concerning the nationality, residence, identity or connection with the United States of the holder or beneficial owner of the Notes, if compliance is required by statute, by regulation of the United States Treasury Department or by an applicable income tax treaty to which the United States is a party as a precondition to exemption from such tax, assessment or other governmental charge; (4) to any tax, assessment or other governmental charge that is imposed otherwise than by withholding by the Company or a paying agent from the payment; (5) to any tax, assessment or other governmental charge that is imposed or withheld solely by reason of a change in law, regulation or administrative or judicial interpretation that becomes effective more than 15 days after the payment becomes due or is duly provided for, whichever occurs later; (6) to any estate, inheritance, gift, sales, excise, transfer, wealth or personal property tax or similar tax, assessment or other governmental charge; (7) to any tax, assessment or other governmental charge required to be withheld by any paying agent from any payment of principal of or interest on any Notes, if such payment can be made without such withholding by any other paying agent; | ||||
(8) to any taxes that are imposed or withheld pursuant to Sections 1471 through 1474 of the Code (or any amended or successor version of such Sections), any Treasury regulations promulgated thereunder, any official interpretations thereof or any agreements entered into in connection with the implementation thereof; (9) with respect to any payment to the extent such payment could have been made without such deduction or withholding if the holder or beneficial owner of the Notes had presented the Notes for payment (where presentation is permitted or required for payment) within 30 days after the date on which such payment became due and payable or date on which payment thereof is duly provided for, whichever is later, except for additional amounts with respect to taxes that would have been imposed had the Holder or beneficial owner presented the Notes for payment within such 30-day period; and (10) in the case of any combination of items (1), (2), (3), (4), (5), (6), (7), (8) and (9). This Note is subject in all cases to any tax, fiscal or other law or regulation or administrative or judicial interpretation applicable to this Note. Except as specifically provided in this Note, the Company shall not be required to make any payment with respect to any tax, assessment or other governmental charge imposed by any government or a political subdivision or taxing authority of or in any government or political subdivision. As used in this Note, the term “United States” means the United States of America (including the states and the District of Columbia) and its territories, possessions and other areas subject to its jurisdiction, and the term “United States person” means any individual who is a citizen or resident of the United States, a corporation, partnership or other entity created or organized in or under the laws of the United States, any state of the United States or the District of Columbia (other than a partnership that is not treated as a United States person under any applicable Treasury regulations), or any estate or trust the income of which is subject to United States federal income taxation regardless of its source. | |||||
Redemption for Tax Reasons | If, as a result of any change in, or amendment to, the laws (or any regulations or rulings promulgated under the laws) of the United States (or any political subdivision or taxing authority of or in the United States), or any change in, or amendments to, an official position regarding the application or interpretation of such laws, regulations or rulings, which change or amendment is announced or becomes effective on or after January 30, 2023, the Company becomes, or based upon a written opinion of independent counsel selected by the Company, will become obligated to pay additional amounts as described above with respect to this Note, then the Company may at its option redeem, in whole, but not in part, this Note on not less than 30 nor more than 60 days prior notice, at a redemption price equal to 100% of its principal amount, together with interest accrued but unpaid on this Note to the date fixed for redemption. | ||||
Minimum Denominations | The Notes are issuable in registered form without coupons in denominations of €100,000 and any integral multiple of €1,000 in excess thereof. | ||||
CUSIP | 459200 LD1 | ||||
NYSE Trading Symbol | IBM 43 | ||||
Title/Description of Debt Issuance: | 3.800% Notes due 2045 | ||||
Date of Issuance: | February 6, 2023 | ||||
Maturity Date | February 6, 2038 | ||||
Principal Amount of Notes originally issued | £750,000,000(GBP) | ||||
Principal Amount of Notes currently outstanding | £750,000,000 (GBP) | ||||
Interest Payment Dates | Annually on February 6 | ||||
First Interest Payment Date | February 6, 2024 | ||||
Coupon | 4.875% per annum | ||||
Optional Redemption | This Note will be redeemable, as a whole or in part, at the Company’s option, at any time or from time to time, on at least 30 days, but not more than 60 days, prior notice to the holder of this Note given in accordance with the provisions of the Indenture, at a redemption price equal to the greater of: (i) 100% of the principal amount of the Notes to be redeemed; or (ii) the Optional Redemption Price, plus, in each case, accrued and unpaid interest on this Note to, but excluding, the Redemption Date. “Optional Redemption Price” means the price, expressed as a percentage (rounded to three decimal places, 0.0005 being rounded upwards), at which the yield (as calculated by the Trustee) on this Note, if it were to be purchased at such price on the third dealing day prior to the date fixed for redemption, would be equal to the yield on such dealing day of the Reference Bond on the basis of the average of four quotations of the average midmarket annual yield to maturity of the Reference Bond prevailing at 11:00 a.m. (Central European time) on such dealing day as determined by the Trustee plus 0.20%. “Reference Bond” means, in relation to any Optional Redemption Price calculation, the German Government DBR 4 ¼% due July 4, 2039, or if such bond is no longer in issue, such other European government bond as the Trustee may, with the advice of three brokers of, and/or market makers in, European government bonds selected by the Trustee, determine to be appropriate for determining the Optional Redemption Price. On and after the Redemption Date, interest will cease to accrue on this Note or any portion of this Note called for redemption (unless we default in the payment of the redemption price and accrued and unpaid interest). On or before the Redemption Date, we will deposit with a paying agent (or the Trustee) money sufficient to pay the redemption price of and accrued and unpaid interest on any portion of this Note to be redeemed on that date. If fewer than all of the Notes of this series are to be redeemed, the Notes to be redeemed shall be selected by the Trustee by a method the Trustee deems to be fair and appropriate. | ||||
Payment of Additional Amounts | The Company will, subject to the exceptions and limitations set forth below, pay as additional interest on this Note such additional amounts as are necessary in order that the net payment by the Company or a paying agent of the principal of and interest on the Notes to a holder who is not a United States person (as defined below), after deduction for any present or future tax, assessment or other governmental charge of the United States or a political subdivision or taxing authority of or in the United States, imposed by withholding with respect to the payment, will not be less than the amount provided in this Note to be then due and payable; provided, however, that the foregoing obligation to pay additional amounts shall not apply: | ||||
(1) to any tax, assessment or other governmental charge that is imposed or withheld solely by reason of the holder, or a fiduciary, settlor, beneficiary, member or shareholder of the holder if the holder is an estate, trust, partnership or corporation, or a person holding a power over an estate or trust administered by a fiduciary holder, being considered as: (a) being or having been present or engaged in a trade or business in the United States or having had a permanent establishment in the United States; (b) having a current or former relationship with the United States, including a relationship as a citizen or resident of the United States; (c) being or having been a personal holding company, a passive foreign investment company or a controlled foreign corporation with respect to the United States or a corporation that has accumulated earnings to avoid United States federal income tax; (d) being or having been a ‘‘10‑percent shareholder’’ of the Company as defined in section 871(h)(3) of the United States Internal Revenue Code of 1986, as amended (the “Code”) or any successor provision; or (e) being a bank receiving payments on an extension of credit made pursuant to a loan agreement entered into in the ordinary course of its trade or business; (2) to any holder that is not the sole beneficial owner of the Notes, or a portion of the Notes, or that is a fiduciary or partnership, but only to the extent that a beneficiary or settlor with respect to the fiduciary, a beneficial owner or member of the partnership would not have been entitled to the payment of an additional amount had the beneficiary, settlor, beneficial owner or member received directly its beneficial or distributive share of the payment; (3) to any tax, assessment or other governmental charge that is imposed otherwise or withheld solely by reason of a failure of the holder or any other person to comply with certification, identification or information reporting requirements concerning the nationality, residence, identity or connection with the United States of the holder or beneficial owner of the Notes, if compliance is required by statute, by regulation of the United States Treasury Department or by an applicable income tax treaty to which the United States is a party as a precondition to exemption from such tax, assessment or other governmental charge; (4) to any tax, assessment or other governmental charge that is imposed otherwise than by withholding by the Company or a paying agent from the payment; (5) to any tax, assessment or other governmental charge that is imposed or withheld solely by reason of a change in law, regulation or administrative or judicial interpretation that becomes effective more than 15 days after the payment becomes due or is duly provided for, whichever occurs later; (6) to any estate, inheritance, gift, sales, excise, transfer, wealth or personal property tax or similar tax, assessment or other governmental charge; (7) to any tax, assessment or other governmental charge required to be withheld by any paying agent from any payment of principal of or interest on any Notes, if such payment can be made without such withholding by any other paying agent; | |||||
(8) to any taxes that are imposed or withheld pursuant to Sections 1471 through 1474 of the Code (or any amended or successor version of such Sections), any Treasury regulations promulgated thereunder, any official interpretations thereof or any agreements entered into in connection with the implementation thereof; (9) with respect to any payment to the extent such payment could have been made without such deduction or withholding if the holder or beneficial owner of the Notes had presented the Notes for payment (where presentation is permitted or required for payment) within 30 days after the date on which such payment became due and payable or date on which payment thereof is duly provided for, whichever is later, except for additional amounts with respect to taxes that would have been imposed had the Holder or beneficial owner presented the Notes for payment within such 30-day period; and (10) in the case of any combination of items (1), (2), (3), (4), (5), (6), (7), (8) and (9). This Note is subject in all cases to any tax, fiscal or other law or regulation or administrative or judicial interpretation applicable to this Note. Except as specifically provided in this Note, the Company shall not be required to make any payment with respect to any tax, assessment or other governmental charge imposed by any government or a political subdivision or taxing authority of or in any government or political subdivision. As used in this Note, the term “United States” means the United States of America (including the states and the District of Columbia) and its territories, possessions and other areas subject to its jurisdiction, and the term “United States person” means any individual who is a citizen or resident of the United States, a corporation, partnership or other entity created or organized in or under the laws of the United States, any state of the United States or the District of Columbia (other than a partnership that is not treated as a United States person under any applicable Treasury regulations), or any estate or trust the income of which is subject to United States federal income taxation regardless of its source. | |||||
Redemption for Tax Reasons | If, as a result of any change in, or amendment to, the laws (or any regulations or rulings promulgated under the laws) of the United States (or any political subdivision or taxing authority of or in the United States), or any change in, or amendments to, an official position regarding the application or interpretation of such laws, regulations or rulings, which change or amendment is announced or becomes effective on or after February 4, 2020, the Company becomes, or based upon a written opinion of independent counsel selected by the Company, will become obligated to pay additional amounts as described above with respect to this Note, then the Company may at its option redeem, in whole, but not in part, this Note on not less than 30 nor more than 60 days prior notice, at a redemption price equal to 100% of its principal amount, together with interest accrued but unpaid on this Note to the date fixed for redemption. | ||||
Minimum Denominations | The Notes are issuable in registered form without coupons in denominations of €100,000 and any integral multiple of €1,000 in excess thereof. | ||||
CUSIP | 459200 LE9 | ||||
NYSE Trading Symbol | IBM 38 | ||||
Title/Description of Debt Issuance: | 6.22% Debentures due 2027 | ||||
Date of Issuance: | August 4, 1997 | ||||
Maturity Date | August 1, 2027 | ||||
Principal Amount of Debentures originally issued | $500,000,000 | ||||
Principal Amount of Debentures currently outstanding | $468,574,000 | ||||
Interest Payment Dates | February 1 and August 1 | ||||
First Interest Payment Date | February 1, 1998 | ||||
Coupon | 6.22% per annum | ||||
Optional Redemption | The Debentures may be redeemed as a whole or in part, at the option of the Company at any time on or after August 2, 2004, upon mailing a notice of such redemption not less than 30 nor more than 60 days prior to the date fixed for redemption to the holders of the Debentures at their last registered addresses, all as provided in the Indenture, at a redemption price equal to the greater of (i) 100% of the principal amount of the Debentures to be redeemed and (ii) the sum of the present values of the Remaining Scheduled Payments thereon discounted to the redemption date on a semiannual basis (assuming a 360-day year consisting of twelve 30-day months) at the Treasury Rate plus 10 basis points, plus in either case accrued interest on the principal amount being redeemed to the date of redemption. "Treasury Rate" means, with respect to any redemption date, the rate per annum equal to the semiannual equivalent yield to maturity of the Comparable Treasury Issue, assuming a price for the Comparable Treasury Issue (expressed as a percentage of its principal amount) equal to the Comparable Treasury Price for such redemption date. "Comparable Treasury Issue" means the United States Treasury security selected by an Independent Investment Banker as having a maturity comparable to the remaining term of the Debentures to be redeemed that would be utilized, at the time of selection and in accordance with customary financial practice, in pricing new issues of corporate debt securities of comparable maturity to the remaining term of such Debentures. "Independent Investment Banker" means one of the Reference Treasury Dealers appointed by the Trustee after consultation with the Company. | ||||
"Comparable Treasury Price" means with respect to any redemption date, (i) the average of the bid and asked prices for the Comparable Treasury Issue (expressed in each case as a percentage of its principal amount) on the third business day preceding such redemption date, as set forth in the daily statistical release (or any successor release) published by the Federal Reserve Bank of New York and designated "Composite 3:30 p.m. Quotations for U.S. Government Securities" or (ii) if such release (or any successor release) is not published or does not contain such prices on such business day, (A) the average of the Reference Treasury Dealer Quotations for such redemption date, after excluding the highest and lowest such Reference Treasury Dealer Quotations, or (B) if the Trustee obtains fewer than four such Reference Treasury Deal Quotations, the average of all such Quotations. "Reference Treasury Dealer Quotations" means, with respect to each Reference Treasury Dealer and any redemption date, the average, as determined by the Trustee, of the bid and asked prices for the Comparable Treasury Issue (expected in each case as a percentage of its principal amount) quoted in writing to the Trustee by such Reference Treasury Dealer at 5:00 p.m. on the third business day preceding such redemption date. "Reference Treasury Dealer" means each of Morgan Stanley & Co. Incorporated, Bear, Stearns & Co. Inc., Goldman, Sachs & Co., Lehman Brothers Inc., Merrill Lynch, Pierce, Fenner & Smith Incorporated, Salomon Brothers Inc, and their respective successors; provided, however, that if any of the foregoing shall cease to be a primary U.S. Government securities dealer in New York City (a "Primary Treasury Dealer"), the Company shall substitute therefor another Primary Treasury Dealer. "Remaining Scheduled Payments" means, with respect to any Debenture, the remaining scheduled payments of the principal thereof to be redeemed and interest thereon that would be due after the related redemption date but for such redemption; provided, however, that, if such redemption date is not an interest payment date with respect to such Debenture, the amount of the next succeeding scheduled interest payment thereon will be reduced by the amount of interest accrued thereon to such redemption date. | |||||
Investor Redemption Option (expired in 2004) | The Debentures will be redeemable on August 1, 2004, at the option of the holders thereof, at 100% of their principal amount, together with interest payable to the date of redemption. Less than the entire principal amount of any Debenture may be redeemed, provided the principal amount which is to be redeemed is equal to $1,000 or an integral multiple of $1,000. The Company must receive at the principal office of the Paying Agent, during the period from and including June 1, 2004 to and including July 1, 2004: (i) the Debenture with the form entitled "Option to Elect Repayment" on the reverse of the Debenture duly completed; or (ii)(x) a telegram, facsimile | ||||
transmission or letter form a member of a national securities exchange or the National Association of Securities Dealers, Inc., or a commercial bank or a trust company in the United States of America, setting forth the name of the registered holder of the Debenture, the principal amount of the Debenture, the amount of the Debenture to be repaid, a statement that the option to elect repayment is being exercised thereby and a guarantee that the Debenture to be repaid with the form entitled "Option to Elect Repayment" on the reverse of the Debenture duly completed, will be received by the Company not later than five business days after the date of such telegram, facsimile transmission or letter; and (y) such Debenture and form duly completed are received by the Company by such fifth business day. Any such notice received by the Company during the period from and including June 1, 2004 to and including July 1, 2004 shall be irrevocable. All questions as to the validity, eligibility (including time of receipt) and the acceptance of any Debenture for repayment will be determined by the Company, whose determination will be final and binding. For all purposes of this paragraph, if August 1, 2004 is not a business day, it shall be deemed to refer to the next succeeding business day. | |||||
Minimum Denominations | The Debentures are issuable in registered form without coupons in denominations of $1,000 and any integral multiple of $1,000. | ||||
CUSIP | 459200 AR2 | ||||
NYSE Trading Symbol | IBM 27 | ||||
Title/Description of Debt Issuance: | 6.50% Debentures due 2028 | ||||
Date of Issuance: | January 9, 1998 | ||||
Maturity Date | January 15, 2028 | ||||
Principal Amount of Debentures originally issued | $700,000,000 | ||||
Principal Amount of Debentures currently outstanding | $313,190,000 | ||||
Interest Payment Dates | January 15 and July 15 of each year | ||||
First Interest Payment Date | July 15, 1998 | ||||
Coupon | 6.50% per annum | ||||
Optional Redemption | The Debentures may be redeemed as a whole or in part, at the option of the Company at any time, upon mailing a notice of such redemption not less than 30 nor more than 60 days prior to the date fixed for redemption to the holders of the Debentures at their last registered addresses, all as provided in the Indenture, at a redemption price equal to the greater of(i) 100% of the principal amount of the Debentures to be redeemed and (ii) the sum of the present values of the Remaining Scheduled Payments thereon discounted to the redemption date on a semiannual basis (assuming a 360-day year consisting of twelve 30-day months) at the Treasury Rate plus 12.5 basis points, plus in either case accrued interest on the principal amount being redeemed to the date of redemption. "Treasury Rate" means, with respect to any redemption date, the rate per annum equal to the semiannual equivalent yield to maturity of the Comparable Treasury Issue, assuming a price for the Comparable Treasury Issue (expressed as a percentage of its principal amount) equal to the Comparable Treasury Price for such redemption date. "Comparable Treasury Issue" means the United States Treasury security selected by an Independent Investment Banker as having a maturity comparable to the remaining term of the Debentures to be redeemed that would be utilized, at the time of selection and in accordance with customary financial practice, in pricing new issues of corporate debt securities of comparable maturity to the remaining term of such Debentures. "Independent Investment Banker" means one of the Reference Treasury Dealers appointed by the Trustee after consultation with the Company. "Comparable Treasury Price" means with respect to any redemption date,(i) the average of the bid and asked prices for the Comparable Treasury Issue (expressed in each case as a percentage of its principal amount) on the third business day preceding such redemption date, as set forth in the daily statistical release (or any successor release) published by the Federal Reserve Bank of New York and designated "Composite 3:30 p.m. Quotations for U.S. Government Securities" or (ii) if such release (or any successor release) is not published or does not contain such prices on such business day, (A) the average of the Reference Treasury Dealer Quotations for such redemption date, after excluding the highest and lowest such Reference Treasury Dealer Quotations, or (B) if the Trustee obtains fewer than four such Reference Treasury Deal Quotations, the average of all such Quotations. "Reference Treasury Dealer Quotations" means, with respect to each Reference Treasury Dealer and any redemption date, the average, as determined by the Trustee, of the bid and asked prices for the Comparable Treasury Issue (expected in each case as a percentage of its principal amount) quoted in writing to the Trustee by such Reference Treasury Dealer at 5:00 p.m. on the third business day preceding such redemption date. | ||||
"Reference Treasury Dealer" means each of, Merrill Lynch, Pierce, Fenner & Smith Incorporated, Bear, Stearns & Co. Inc., Chase Securities Inc., Credit Suisse First Boston Corporation, Goldman, Sachs & Co., Lehman Brothers Inc. and Morgan Stanley & Co. Incorporated, and their respective successors; provided, however, that if any of the foregoing shall cease to be a primary U.S. Government securities dealer in New York City (a "Primary Treasury Dealer"), the Company shall substitute therefor another Primary Treasury Dealer. "Remaining Scheduled Payments" means, with respect to any Debenture, the remaining scheduled payments of the principal thereof to be redeemed and interest thereon that would be due after the related redemption date but for such redemption; provided, however, that, if such redemption date is not an interest payment date with respect to such Debenture, the amount of the next succeeding scheduled interest payment thereon will be reduced by the amount of interest accrued thereon to such redemption date. | |||||
Minimum Denominations | The Debentures are issuable in registered form without coupons in denominations of $1,000 and any integral multiple of $1,000. | ||||
CUSIP | 459200 AS0 | ||||
NYSE Trading Symbol | IBM 28 | ||||
Title/Description of Debt Issuance: | 5.875% Debentures due 2032 | ||||
Date of Issuance: | November 27, 2002 | ||||
Maturity Date | November 29, 2032 | ||||
Principal Amount of Debentures originally issued | $600,000,000 | ||||
Principal Amount of Debentures currently outstanding | $600,000,000 | ||||
Interest Payment Dates | May 29 and November 29 | ||||
First Interest Payment Date | May 29, 2003 | ||||
Coupon | 5.875% per annum | ||||
Optional Redemption | The Debentures may be redeemed as a whole or in part, at the option of the Company at any time, upon mailing a notice of such redemption not less than 30 nor more than 60 days prior to the date fixed for redemption to the holders of the Debentures at their last registered addresses, all as provided in the Indenture, at a redemption price equal to the greater of (i) 100% of the principal amount of the Debentures to be redeemed and (ii) the sum of the present values of the Remaining Scheduled Payments thereon discounted to the redemption date on a semiannual basis (assuming a 360-day year consisting of twelve 30-day months) at the Treasury Rate plus 15 basis points, plus in either case accrued interest on the principal amount being redeemed to the date of redemption. “Treasury Rate” means, with respect to any redemption date, (i) the yield, under the heading which represents the average for the immediately preceding week, appearing in the most recently published statistical release designated “H.15(519)” or any successor publication which is published weekly by the Board of Governors of the Federal Reserve System and which establishes yields on actively traded United States Treasury securities adjusted to constant maturity under the caption "Treasury Constant Maturities," for the maturity corresponding to the Comparable Treasury Issue (if no maturity is within three months before or after the maturity date for the Debentures, yields for the two published maturities most closely corresponding to the Comparable Treasury Issue shall be | ||||
determined and the Treasury Rate shall be interpolated or extrapolated from such yields on a straight line basis, rounding to the nearest month) or (ii) if such release (or any successor release) is not published during the week preceding the calculation date or does not contain such yields, the rate per annum equal to the semi-annual equivalent yield to maturity of the Comparable Treasury Issue, calculated using a price for the Comparable Treasury Issue (expressed as a percentage of its principal amount) equal to the Comparable Treasury Price for such redemption date. The Treasury Rate shall be calculated on the third Business Day (as defined in the Indenture) preceding the redemption date. “Comparable Treasury Issue” means the United States Treasury security selected by an Independent Investment Banker as having a maturity comparable to the remaining term of the Debentures to be redeemed that would be utilized, at the time of selection and in accordance with customary financial practice, in pricing new issues of corporate debt securities of comparable maturity to the remaining term of such Debentures. “Independent Investment Banker” means one of the Reference Treasury Dealers appointed by the Company. “Comparable Treasury Price” means with respect to any redemption date, (i) the average of the Reference Treasury Dealer Quotations for such redemption date, after excluding the highest and lowest such Reference Treasury Dealer Quotations, or (ii) if the Trustee obtains fewer than four such Reference Treasury Deal Quotations, the average of all such quotations. “Reference Treasury Dealer Quotations” means, with respect to each Reference Treasury Dealer and any redemption date, the average, as determined by the Trustee, of the bid and asked prices for the Comparable Treasury Issue (expressed in each case as a percentage of its principal amount) quoted in writing to the Trustee by such Reference Treasury Dealer at 3:30 p.m. New York City time on the third Business Day (as defined in the Indenture) preceding such redemption date. “Reference Treasury Dealer” means each of J.P. Morgan Securities Inc., Morgan Stanley & Co. Incorporated, Salomon Smith Barney Inc. and one other treasury dealer selected by the Company and their respective successors; provided, however, that if any of the foregoing shall cease to be a primary U.S. Government securities dealer (a "Primary Treasury Dealer"), the Company shall substitute therefor another Primary Treasury Dealer. “Remaining Scheduled Payments” means, with respect to any Debenture, the remaining scheduled payments of the principal thereof to be redeemed and interest thereon that would be due after the related redemption date but for such redemption; provided, however, that, if such redemption date is not an interest payment date with respect to such Debenture, the amount of the next succeeding scheduled interest payment thereon will be reduced by the amount of interest accrued thereon to such redemption date. | |||||
Payment of Additional Amounts | The Company will, subject to the exceptions and limitations set forth below, pay as additional interest on this Debenture such additional amounts as are necessary in order that the net payment by the Company or a paying agent of the principal of and interest on the Debentures to a holder who is not a United States person (as defined below), after deduction for any present or future tax, assessment or other governmental charge of the United States or a political subdivision or taxing authority of or in the United States, imposed by withholding with respect to the payment, will not be less than the amount provided in this Debenture to be then due and payable; provided, however, that the foregoing obligation to pay additional amounts shall not apply: (1) to any tax, assessment or other governmental charge that is imposed or withheld solely by reason of the holder, or a fiduciary, settlor, beneficiary, member or shareholder of the holder if the holder is an estate, trust, partnership or corporation, or a person holding a power over an estate or trust administered by a fiduciary holder, being considered as: | ||||
(a) being or having been present or engaged in a trade or business in the United States or having had a permanent establishment in the United States; (b) having a current or former relationship with the United States, including a relationship as a citizen or resident of the United States; (c) being or having been a foreign or domestic personal holding company, a passive foreign investment company or a controlled foreign corporation with respect to the United States or a corporation that has accumulated earnings to avoid United States federal income tax; (d) being or having been a "10-percent shareholder" of the Company as defined in section 871(h)(3) of the United States Internal Revenue Code or any successor provision; or (e) being a bank receiving payments on an extension of credit made pursuant to a loan agreement entered into in the ordinary course of its trade or business; (2) to any holder that is not the sole beneficial owner of the Debentures, or a portion of the Debentures, or that is a fiduciary or partnership, but only to the extent that a beneficiary or settlor with respect to the fiduciary, a beneficial owner or member of the partnership would not have been entitled to the payment of an additional amount had the beneficiary, settlor, beneficial owner or member received directly its beneficial or distributive share of the payment; (3) to any tax, assessment or other governmental charge that is imposed otherwise or withheld solely by reason of a failure of the holder or any other person to comply with certification, identification or information reporting requirements concerning the nationality, residence, identity or connection with the United States of the holder or beneficial owner of the Debentures, if compliance is required by statute, by regulation of the United States Treasury Department or by an applicable income tax treaty to which the United States is a party as a precondition to exemption from such tax, assessment or other governmental charge; (4) to any tax, assessment or other governmental charge that is imposed otherwise than by withholding by the Company or a paying agent from the payment; (5) to any tax, assessment or other governmental charge that is imposed or withheld solely by reason of a change in law, regulation or administrative or judicial interpretation that becomes effective more than 15 days after the payment becomes due or is duly provided for, whichever occurs later; (6) to any estate, inheritance, gift, sales, excise, transfer, wealth or personal property tax or similar tax, assessment or other governmental charge; (7) to any tax, assessment or other governmental charge required to. be withheld by any paying agent from any payment of principal of or interest on any Debentures, if such payment can be made without such withholding by any other paying agent; | |||||
(8) to any Debentures where such withholding is imposed on a payment to an individual and is required to be made pursuant to any European Union Directive on the taxation of savings implementing the conclusions of the ECOFIN Council meeting of 26th to 27th November, 2000 or any law implementing or complying with, or introduced in order to conform to, such Directive; (9) to any Debentures presented for payment by, or on behalf of, a holder who would have been able to avoid such withholding or deduction by presenting the relevant Debentures to another paying agent in a member state of the European Union; or (10) in the case of any combination of items (1), (2), (3), (4), (5), (6), (7), (8) and (9). This Debenture is subject in all cases to any tax, fiscal or other law or regulation or administrative or judicial interpretation applicable to this Debenture. Except as specifically provided in this Debenture, the Company shall not be required to make any payment with respect to any tax, assessment or other governmental charge imposed by any government or a political subdivision or taxing authority of or in any government or political subdivision. As used in this Debenture, the term “United States” means the United States of America (including the states and the District of Columbia) and its territories, possessions and other areas subject to its jurisdiction, “United States person” means any individual who is a citizen or resident of the United States, a corporation, partnership or other entity created or organized in or under the laws of the United States, any state of the United States or the District of Columbia (other than a partnership that is not treated as a United States person under any applicable Treasury regulations), or any estate or trust the income of which is subject to United States federal income taxation regardless of its source. | |||||
Redemption for Tax Reasons | If, as a result of any change in, or amendment to, the laws (or any regulations or rulings promulgated under the laws) of the United States (or any political subdivision or taxing authority of or in the United States), or any change in, or amendments to, an official position regarding the application or interpretation of such laws, regulations or rulings, which change or amendment is announced or becomes effective on or after November 20, 2002, the Company becomes or, based upon a written opinion of independent counsel selected by the Company, will become obligated to pay additional amounts as described above with respect to this Debenture, then the Company may at its option redeem, in whole, but not in part, this Debenture on not less than 30 nor more than 60 days prior notice, at a redemption price equal to 100% of its principal amount, together with interest accrued but unpaid on this Debenture to the date fixed for redemption. | ||||
Minimum Denominations | The Debentures are issuable in registered form without coupons in denominations of $1,000 and any integral multiple of $1,000 | ||||
CUSIP | 459200 BB6 | ||||
NYSE Trading Symbol | IBM 32D | ||||
Title/Description of Debt Issuance: | 7.00% Debentures due 2045 | ||||
Date of Issuance: | October 30, 1995 | ||||
Maturity Date | October 30, 2045 | ||||
Principal Amount of Debentures originally issued | $150,000,000 | ||||
Principal Amount of Debentures currently outstanding | $26,955,000 | ||||
Interest Payment Dates | April 30 and October 30 | ||||
First Interest Payment Date | April 30, 1996 | ||||
Coupon | 7.00% per annum | ||||
Optional Redemption | The Debentures may be redeemed as a whole or in part, at the option of the Company at any time, upon mailing a notice of such redemption not less than 30 nor more than 60 days prior to the date fixed for redemption to the | ||||
holders of the Debentures due 2045 at their last registered addresses, all as provided in the Indenture, at a redemption price equal to the greater of (i) 100% of the principal amount of such Debentures due 2045 and (ii) the sum of the present values of the remaining scheduled payments of principal and interest thereon discounted to the redemption date on a semiannual basis (assuming a 360-day year consisting of twelve 30-day months) at the Treasury Rate plus 12.5 basis points, plus in each case accrued interest thereon on the date of redemption. "Treasury Rate" means, with respect to any redemption date, the rate per annum equal to the semiannual equivalent yield to maturity of the Comparable Treasury Issue, assuming a price for the Comparable Treasury Issue (expressed as a percentage of its principal amount) equal to the Comparable Treasury Price for such redemption date. "Comparable Treasury Issue" means the United States Treasury security selected by an Independent Investment Banker as having a maturity comparable to the remaining term of the Debentures due 2045 to be redeemed that would be utilized, at the time of selection and in accordance with customary financial practice, in pricing new issues of corporate debt securities of comparable maturity to the remaining term of such Debentures. "Independent Investment Banker" means one of the Reference Treasury Dealers appointed by the Trustee after consultation with the Company. "Comparable Treasury Price" means with respect to any redemption date, (i) the average of the bid and asked prices for the Comparable Treasury Issue (expressed in each case as a percentage of its principal amount) on the third business day preceding such redemption date, as set forth in the daily statistical release (or any successor release) published by the Federal Reserve Bank of New York and designated "Composite 3:30 p.m. Quotations for U.S. Government Securities" or (ii) if such release (or any successor release) is not published or does not contain such prices on such business day, (A) the average of the Reference Treasury Dealer Quotations for such redemption date, after excluding the highest and lowest such Reference Treasury Dealer Quotations, or (B) if the Trustee obtains fewer than four such Reference Treasury Deal Quotations, the average of all such Quotations. "Reference Treasury Dealer Quotations" means, with respect to each Reference Treasury Dealer and any redemption date, the average, as determined by the Trustee, of the bid and asked prices for the Comparable Treasury Issue (expected in each case as a percentage of its principal amount) quoted in writing to the Trustee by such Reference Treasury Dealer at 5:00 p.m. on the third business day preceding such redemption date. "Reference Treasury Dealer" means each of Merrill Lynch, Pierce, Fenner & Smith Incorporated, CS First Boston Corporation, Goldman, Sachs & Co., J.P. Morgan Securities Inc., Morgan Stanley & Co. Incorporated, Salomon Brothers Inc and their respective successors; provided, however, that if any of the foregoing shall cease to be a primary U.S. Government securities dealer in New York City (a "Primary Treasury Dealer"), the Company shall substitute therefor another Primary Treasury Dealer. | |||||
Minimum Denominations | The Debentures are issuable in registered form without coupons in denominations of $1,000 and any integral multiple of $1,000. | ||||
CUSIP | 459200 AN1 | ||||
NYSE Trading Symbol | IBM 45 | ||||
Title/Description of Debt Issuance: | 7.125% Debentures due 2096 | ||||
Date of Issuance: | December 6, 1996 | ||||
Maturity Date | December 1, 2096 | ||||
Principal Amount of Debentures originally issued | $850,000,000 | ||||
Principal Amount of Debentures currently outstanding | $316,390,000 | ||||
Interest Payment Dates | June 1 and December 1 | ||||
First Interest Payment Date | June 1, 1997 | ||||
Coupon | 7.125% per annum | ||||
Optional Redemption | The Debentures may be redeemed as a whole or in part, at the option of the Company at any time, at a redemption price equal to the greater of (i) 100% of the principal amount of the Debentures to be redeemed and (ii) the sum of the present values of the Remaining Scheduled Payments (as hereinafter defined) thereon discounted to the redemption date on a semiannual basis (assuming a 360-day year consisting of twelve 30-day months) at the Treasury Rate plus 15 basis points, plus in either case accrued interest on the principal amount being redeemed to the date of redemption. "Treasury Rate" means, with respect to any redemption date, the rate per annum equal to the semiannual equivalent yield to maturity of the Comparable Treasury Issue, assuming a price for the Comparable Treasury Issue (expressed as a percentage of its principal amount) equal to the Comparable Treasury Price for such redemption date. "Comparable Treasury Issue" means the United States Treasury security selected by an Independent Investment Banker as having a maturity comparable to the remaining term of the Debentures to be redeemed that would be utilized, at the time of selection and in accordance with customary financial practice, in pricing new issues of corporate debt securities of comparable maturity to the remaining term of such Debentures. | ||||
"Independent Investment Banker" means one of the Reference Treasury Dealers appointed by the Trustee after consultation with the Company. "Comparable Treasury Price" means, with respect to any redemption date, (i) the average of the bid and asked prices for the Comparable Treasury Issue (expressed in each case as a percentage of its principal amount) on the third business day preceding such redemption date, as set forth in the daily statistical release (or any successor release) published by the Federal Reserve Bank of New York and designated "Composite 3:30 p.m. Quotations for U.S. Government Securities" or (ii) if such release (or any successor release) is not published or does not contain such prices on such business day, (A) the average of the Reference Treasury Dealer Quotations for such redemption date, after excluding the highest and lowest such Reference Treasury Dealer Quotations, or (B) if the Trustee obtains fewer than four such Reference Treasury Dealer Quotations, the average of all such Quotations. "Reference Treasury Dealer Quotations" means, with respect to each Reference Treasury Dealer and any redemption date, the average, as determined by the Trustee, of the bid and asked prices for the Comparable Treasury Issue (expressed in each case as a percentage of its principal amount) quoted in writing to the Trustee by such Reference Treasury Dealer at 5:00 p.m. on the third business day preceding such redemption date. "Reference Treasury Dealer" means each of Salomon Brothers Inc, Chase Securities Inc., CS First Boston Corporation, Merrill Lynch, Pierce, Fenner & Smith Incorporated, Morgan Stanley & Co. Incorporated and their respective successors; provided, however, that if any of the foregoing shall cease to be a primary U.S. Government securities dealer in New York City (a "Primary Treasury Dealer"), the Company shall substitute therefor another Primary Treasury Dealer. "Remaining Scheduled Payments" means, with respect to any Debenture, the remaining scheduled payments of the principal thereof to be redeemed and interest thereon that would be due after the related redemption date but for such redemption; PROVIDED, HOWEVER, that, if such redemption date is not an interest payment date with respect to such Debenture, the amount of the next succeeding scheduled interest payment thereon will be reduced by the amount of interest accrued thereon to such redemption date. Notice of any redemption will be mailed at least 30 days but not more than 60 days before the redemption date to each holder of Debentures to be redeemed. Unless the Company defaults in payment of the redemption price, on and after the redemption date interest will cease to accrue on the Debentures or portions thereof called for redemption. | |||||
Conditional Right to Shorten Maturity | The Company intends to deduct interest paid on the Debentures for Federal income tax purposes. However, the Clinton Administration's budget proposal for Fiscal Year 1997, released on March 19, 1996, contained a series of proposed tax law changes that, among other things, would prohibit an issuer from deducting interest payments on debt instruments with a maturity of more than 40 years. On March 29, 1996, the Chairmen of the Senate Finance Committee and the House Ways and Means Committee | ||||
issued a statement to the effect that this proposal, if enacted, would not be effective prior to the date of "appropriate congressional action." There can be no assurance, however, that this proposal or similar legislation affecting the Company's ability to deduct interest paid on the Debentures will not be enacted in the future or that any such legislation would not have a retroactive effective date. Upon occurrence of a Tax Event, as defined below, the Company will have the right to shorten the maturity of the Debentures to the extent required, in the opinion of a nationally recognized independent tax counsel, such that, after the shortening of the maturity, interest paid on the Debentures will be deductible for Federal income tax purposes. There can be no assurance that the Company would not exercise its right to shorten the maturity of the Debentures upon the occurrence of such a Tax Event. In the event that the Company elects to exercise its right to shorten the maturity of the Debentures on the occurrence of a Tax Event, the Company will mail a notice of shortened maturity to each holder of record of the Debentures by first-class mail not more than 60 days after the occurrence of such Tax Event, stating the new maturity date of the Debentures. Such notice shall be effective immediately upon mailing. The Company believes that the Debentures should constitute indebtedness for Federal income tax purposes under current law and an exercise of its right to shorten the maturity of the Debentures would not be a taxable event to holders. Prospective investors should be aware, however, that the Company's exercise of its right to shorten the maturity of the Debentures will be a taxable event to holders if the Debentures are treated as equity for purposes of Federal income taxation before the maturity is shortened, assuming that the Debentures of shortened maturity are treated as debt for such purposes. "Tax Event" means that the Company shall have received an opinion of a nationally recognized independent tax counsel to the effect that on or after the date of the issuance of the Debentures, as a result of (a) any amendment to, clarification of, or change (including any announced prospective change) in laws, or any regulations thereunder, of the United States, (b) any judicial decision, official administrative pronouncement, ruling, regulatory procedure, notice or announcement, including any notice or announcement of intent to adopt such procedures or regulations (an "Administrative Action"), or (c) any amendment to, clarification of, or change in the official position or the interpretation of such Administrative Action or judicial decision that differs from the theretofore generally accepted position, in each case, on or after, the date of the issuance of the Debentures, such change in tax law creates a more than insubstantial risk that interest paid by the Company on the Debentures is not, or will not be, deductible, in whole or in part, by the Company for purposes of United States Federal income tax. | |||||
Minimum Denominations | The Debentures are issuable in registered form without coupons in denominations of $1,000 and any integral multiple of $1,000. | ||||
CUSIP | 459200 AP6 | ||||
NYSE Trading Symbol | IBM 96 | ||||
Report of Financials International Business Machines Corporation and Subsidiary Companies | Exhibit 13 | 5 | |||||||||
| Basis & Policies | |||||||||||||||||
| Performance & Operations | |||||||||||||||||
| Balance Sheet & Liquidity | |||||||||||||||||
| CONSOLIDATED FINANCIAL STATEMENTS | |||||||||||||||||
| Risk Management, Compensation/Benefits & Other | |||||||||||||||||
| Board of Directors and Senior Leadership | 140 | ||||||||||||||||
6 | Management Discussion International Business Machines Corporation and Subsidiary Companies | |||||||
Management Discussion International Business Machines Corporation and Subsidiary Companies | 7 | |||||||
8 | Management Discussion International Business Machines Corporation and Subsidiary Companies | |||||||
| ($ and shares in millions except per share amounts) | ||||||||||||||||||||
| For year ended December 31: | 2025 | 2024 (1) | Yr.-to-Yr. Percent/Margin Change | |||||||||||||||||
Revenue (2) | $ | 67,535 | $ | 62,753 | 7.6 | % | ||||||||||||||
| Gross profit margin | 58.2 | % | 56.7 | % | 1.5 | pts. | ||||||||||||||
| Total expense and other (income) | $ | 28,968 | $ | 29,754 | (2.6) | % | ||||||||||||||
| Income from continuing operations before income taxes | $ | 10,328 | $ | 5,797 | 78.2 | % | ||||||||||||||
Provision for/(benefit from) income taxes from continuing operations (1) | $ | (242) | $ | (218) | 11.1 | % | ||||||||||||||
Income from continuing operations (1) | $ | 10,571 | $ | 6,015 | 75.7 | % | ||||||||||||||
Income from continuing operations margin | 15.7 | % | 9.6 | % | 6.1 | pts. | ||||||||||||||
Income from discontinued operations, net of tax | $ | 22 | $ | 8 | 162.5 | % | ||||||||||||||
| Net income | $ | 10,593 | $ | 6,023 | 75.9 | % | ||||||||||||||
| Earnings per share from continuing operations–assuming dilution | $ | 11.14 | $ | 6.42 | 73.5 | % | ||||||||||||||
| Consolidated earnings per share–assuming dilution | $ | 11.17 | $ | 6.43 | 73.7 | % | ||||||||||||||
| Weighted-average shares outstanding–assuming dilution | $ | 948.7 | $ | 937.2 | 1.2 | % | ||||||||||||||
Assets (3) | $ | 151,880 | $ | 137,175 | 10.7 | % | ||||||||||||||
Liabilities (3) | $ | 119,139 | $ | 109,783 | 8.5 | % | ||||||||||||||
Equity (3) | $ | 32,740 | $ | 27,393 | 19.5 | % | ||||||||||||||
| ($ in millions except per share amounts) | |||||||||||||||||
| For year ended December 31: | 2025 | 2024 | Yr.-to-Yr. Percent Change | ||||||||||||||
Net income as reported (1) | $ | 10,593 | $ | 6,023 | 75.9 % | ||||||||||||
Income from discontinued operations, net of tax | 22 | 8 | 162.5 % | ||||||||||||||
Income from continuing operations (1) | $ | 10,571 | $ | 6,015 | 75.7 % | ||||||||||||
| Non-operating adjustments (net of tax) | |||||||||||||||||
| Acquisition-related charges | 1,534 | 1,456 | 5.4 % | ||||||||||||||
Non-operating retirement-related costs/(income) (1) | 49 | 2,668 | (98.2)% | ||||||||||||||
U.S. tax reform impacts | (1,161) | (455) | 155.2 % | ||||||||||||||
| Operating (non-GAAP) earnings | $ | 10,993 | $ | 9,684 | 13.5 % | ||||||||||||
| Diluted operating (non-GAAP) earnings per share | $ | 11.59 | $ | 10.33 | 12.2 % | ||||||||||||
Management Discussion International Business Machines Corporation and Subsidiary Companies | 9 | |||||||
10 | Management Discussion International Business Machines Corporation and Subsidiary Companies | |||||||
Management Discussion International Business Machines Corporation and Subsidiary Companies | 11 | |||||||
12 | Management Discussion International Business Machines Corporation and Subsidiary Companies | |||||||
Management Discussion International Business Machines Corporation and Subsidiary Companies | 13 | |||||||
14 | Management Discussion International Business Machines Corporation and Subsidiary Companies | |||||||
Management Discussion International Business Machines Corporation and Subsidiary Companies | 15 | |||||||
| (In thousands) | |||||
| For the year ended December 31: | 2025 | ||||
| IBM/wholly owned subsidiaries | 264.3 | ||||
| Less-than-wholly owned subsidiaries | 8.7 | ||||
Complementary (1) | 13.8 | ||||
16 | Management Discussion International Business Machines Corporation and Subsidiary Companies | |||||||
| ($ in millions) | |||||||||||||||||||||||
| For the year ended December 31: | 2025 | 2024 | Yr.-to-Yr. Percent/ Margin Change | Yr.-to-Yr. Percent Change Adjusted for Currency | |||||||||||||||||||
| Revenue | |||||||||||||||||||||||
| Software | $ | 29,962 | $ | 27,085 | 10.6 | % | 9.1 | % | |||||||||||||||
| Gross margin | 83.5 | % | 83.7 | % | (0.2) | pts. | |||||||||||||||||
| Consulting | 21,055 | 20,692 | 1.8 | % | 0.4 | % | |||||||||||||||||
| Gross margin | 28.1 | % | 27.0 | % | 1.1 | pts. | |||||||||||||||||
| Infrastructure | 15,718 | 14,020 | 12.1 | % | 10.4 | % | |||||||||||||||||
| Gross margin | 58.6 | % | 55.8 | % | 2.9 | pts. | |||||||||||||||||
| Financing | 737 | 713 | 3.3 | % | 2.5 | % | |||||||||||||||||
| Gross margin | 45.3 | % | 47.9 | % | (2.6) | pts. | |||||||||||||||||
Other (1) | 63 | 243 | (74.0) | % | (77.5) | % | |||||||||||||||||
| Gross margin | NM | (352.8) | % | NM | |||||||||||||||||||
| Total revenue | $ | 67,535 | $ | 62,753 | 7.6 | % | 6.1 | % | |||||||||||||||
| Total gross profit | $ | 39,297 | $ | 35,551 | 10.5 | % | |||||||||||||||||
| Total gross margin | 58.2 | % | 56.7 | % | 1.5 | pts. | |||||||||||||||||
| Non-operating adjustments | |||||||||||||||||||||||
| Amortization of acquired intangible assets | 888 | 724 | 22.6 | % | |||||||||||||||||||
| Operating (non-GAAP) gross profit | $ | 40,184 | $ | 36,275 | 10.8 | % | |||||||||||||||||
| Operating (non-GAAP) gross margin | 59.5 | % | 57.8 | % | 1.7 | pts. | |||||||||||||||||
| ($ in millions) | |||||||||||||||||||||||
| For the year ended December 31: | 2025 | 2024 (1) | Yr.-to-Yr. Percent Change | Yr.-to-Yr. Percent Change Adjusted for Currency | |||||||||||||||||||
| Software revenue | $ | 29,962 | $ | 27,085 | 10.6 | % | 9.1 | % | |||||||||||||||
| Hybrid Cloud | $ | 7,327 | $ | 6,490 | 12.9 | % | 11.7 | % | |||||||||||||||
| Automation | 7,733 | 6,558 | 17.9 | 16.5 | |||||||||||||||||||
| Data | 6,299 | 5,629 | 11.9 | 10.6 | |||||||||||||||||||
| Transaction Processing | 8,603 | 8,408 | 2.3 | 0.4 | |||||||||||||||||||
Management Discussion International Business Machines Corporation and Subsidiary Companies | 17 | |||||||
| ($ in millions) | |||||||||||||||||
| For the year ended December 31: | 2025 | 2024 | Yr.-to-Yr. Percent/ Margin Change | ||||||||||||||
| Software | |||||||||||||||||
| Gross profit | $ | 25,011 | $ | 22,658 | 10.4 | % | |||||||||||
| Gross profit margin | 83.5 | % | 83.7 | % | (0.2) | pts. | |||||||||||
| Segment profit | $ | 9,920 | $ | 8,684 | 14.2 | % | |||||||||||
| Segment profit margin | 33.1 | % | 32.1 | % | 1.0 | pts. | |||||||||||
| ($ in millions) | |||||||||||||||||||||||
| For the year ended December 31: | 2025 | 2024 (1) | Yr.-to-Yr. Percent Change | Yr.-to-Yr. Percent Change Adjusted for Currency | |||||||||||||||||||
| Consulting revenue | $ | 21,055 | $ | 20,692 | 1.8 | % | 0.4 | % | |||||||||||||||
| Strategy and Technology | $ | 11,537 | $ | 11,488 | 0.4 | % | (1.0) | % | |||||||||||||||
| Intelligent Operations | 9,518 | 9,204 | 3.4 | 2.2 | |||||||||||||||||||
18 | Management Discussion International Business Machines Corporation and Subsidiary Companies | |||||||
| ($ in millions) | |||||||||||||||||
| For the year ended December 31: | 2025 | 2024 | Yr.-to-Yr. Percent/ Margin Change | ||||||||||||||
| Consulting | |||||||||||||||||
| Gross profit | $ | 5,921 | $ | 5,589 | 5.9 | % | |||||||||||
| Gross profit margin | 28.1 | % | 27.0 | % | 1.1 | pts. | |||||||||||
| Segment profit | $ | 2,464 | $ | 2,054 | 20.0 | % | |||||||||||
| Segment profit margin | 11.7 | % | 9.9 | % | 1.8 | pts. | |||||||||||
| ($ in millions) | |||||||||||||||||||||||
| For the year ended December 31: | 2025 | 2024 | Yr.-to-Yr. Percent Change | Yr.-to-Yr. Percent Change Adjusted for Currency | |||||||||||||||||||
| Total signings | $ | 21,757 | $ | 25,103 | (13.3) | % | (14.7) | % | |||||||||||||||
Management Discussion International Business Machines Corporation and Subsidiary Companies | 19 | |||||||
| ($ in millions) | |||||||||||||||||||||||
| For the year ended December 31: | 2025 | 2024 | Yr.-to-Yr. Percent Change | Yr.-to-Yr. Percent Change Adjusted for Currency | |||||||||||||||||||
| Infrastructure revenue | $ | 15,718 | $ | 14,020 | 12.1 | % | 10.4 | % | |||||||||||||||
| Hybrid Infrastructure | $ | 10,618 | $ | 8,913 | 19.1 | % | 16.9 | % | |||||||||||||||
IBM Z | 51.7 | 48.4 | |||||||||||||||||||||
| Distributed Infrastructure | (1.8) | (3.4) | |||||||||||||||||||||
| Infrastructure Support | 5,100 | 5,107 | (0.1) | (1.0) | |||||||||||||||||||
| ($ in millions) | |||||||||||||||||
| For the year ended December 31: | 2025 | 2024 | Yr.-to-Yr. Percent/ Margin Change | ||||||||||||||
| Infrastructure | |||||||||||||||||
| Gross profit | $ | 9,216 | $ | 7,819 | 17.9 | % | |||||||||||
| Gross profit margin | 58.6 | % | 55.8 | % | 2.9 | pts. | |||||||||||
| Segment profit | $ | 3,458 | $ | 2,450 | 41.2 | % | |||||||||||
| Segment profit margin | 22.0 | % | 17.5 | % | 4.5 | pts. | |||||||||||
20 | Management Discussion International Business Machines Corporation and Subsidiary Companies | |||||||
| ($ in millions) | |||||||||||||||||||||||
| For the year ended December 31: | 2025 | 2024 | Yr.-to-Yr. Percent Change | Yr.-to-Yr. Percent Change Adjusted for Currency | |||||||||||||||||||
| Total revenue | $ | 67,535 | $ | 62,753 | 7.6 | % | 6.1 | % | |||||||||||||||
| Americas | $ | 33,342 | $ | 31,266 | 6.6 | % | 6.9 | % | |||||||||||||||
| Europe/Middle East/Africa | 22,189 | 19,429 | 14.2 | 9.0 | |||||||||||||||||||
| Asia Pacific | 12,004 | 12,058 | (0.4) | (0.7) | |||||||||||||||||||
| ($ in millions) | |||||||||||||||||
| For the year ended December 31: | 2025 | 2024 | Yr.-to-Yr. Percent/ Margin Change | ||||||||||||||
Total expense and other (income) (1) (2) | $ | 28,968 | $ | 29,754 | (2.6) | % | |||||||||||
| Non-operating adjustments | |||||||||||||||||
| Amortization of acquired intangible assets | (1,279) | (1,107) | 15.5 | ||||||||||||||
| Acquisition-related charges | (154) | (122) | 25.6 | ||||||||||||||
Non-operating retirement-related (costs)/income (2) | (65) | (3,457) | (98.1) | ||||||||||||||
Operating (non-GAAP) expense and other (income) (1) | $ | 27,472 | $ | 25,068 | 9.6 | % | |||||||||||
| Total expense-to-revenue ratio | 42.9 | % | 47.4 | % | (4.5) | pts. | |||||||||||
| Operating (non-GAAP) expense-to-revenue ratio | 40.7 | % | 39.9 | % | 0.7 | pts. | |||||||||||
Management Discussion International Business Machines Corporation and Subsidiary Companies | 21 | |||||||
| ($ in millions) | |||||||||||||||||
| For the year ended December 31: | 2025 | 2024 | Yr.-to-Yr. Percent Change | ||||||||||||||
| Selling, general and administrative expense | |||||||||||||||||
| Selling, general and administrative–other | $ | 16,108 | $ | 16,047 | 0.4 | % | |||||||||||
| Advertising and promotional expense | 1,129 | 1,173 | (3.7) | ||||||||||||||
| Workforce rebalancing charges | 670 | 696 | (3.7) | ||||||||||||||
| Amortization of acquired intangible assets | 1,279 | 1,105 | 15.8 | ||||||||||||||
Stock-based compensation (1) | 904 | 690 | 31.0 | ||||||||||||||
| Provision for/(benefit from) expected credit loss expense | 33 | (21) | NM | ||||||||||||||
| Total selling, general and administrative expense | $ | 20,123 | $ | 19,688 | 2.2 | % | |||||||||||
| Non-operating adjustments | |||||||||||||||||
| Amortization of acquired intangible assets | (1,279) | (1,105) | 15.8 | ||||||||||||||
Acquisition-related charges (1) | (138) | (55) | 152.9 | ||||||||||||||
| Operating (non-GAAP) selling, general and administrative expense | $ | 18,706 | $ | 18,529 | 1.0 | % | |||||||||||
22 | Management Discussion International Business Machines Corporation and Subsidiary Companies | |||||||
| ($ in millions) | |||||||||||||||||
| For the year ended December 31: | 2025 | 2024 | Yr.-to-Yr. Percent Change | ||||||||||||||
Total research and development expense | $ | 8,316 | $ | 7,479 | 11.2 | % | |||||||||||
Non-operating adjustments | |||||||||||||||||
| Acquisition-related charges | (4) | — | NM | ||||||||||||||
| Operating (non-GAAP) research and development expense | $ | 8,312 | $ | 7,479 | 11.1 | % | |||||||||||
| ($ in millions) | |||||||||||||||||
| For the year ended December 31: | 2025 | 2024 | Yr.-to-Yr. Percent Change | ||||||||||||||
Intellectual property income (1) | $ | 265 | $ | 329 | (19.3) | % | |||||||||||
| Custom development income | 699 | 667 | 4.7 | ||||||||||||||
| Total | $ | 964 | $ | 996 | (3.2) | % | |||||||||||
| ($ in millions) | |||||||||||||||||
| For the year ended December 31: | 2025 | 2024 | Yr.-to-Yr. Percent Change | ||||||||||||||
| Other (income) and expense | |||||||||||||||||
| (Gains)/losses on foreign currency transactions | $ | 993 | $ | (458) | NM | ||||||||||||
(Gains)/losses on derivative instruments (1) | (641) | 515 | NM | ||||||||||||||
| Interest income | (645) | (747) | (13.7) | ||||||||||||||
| Net (gains)/losses from securities and investment assets | 7 | (20) | NM | ||||||||||||||
| Retirement-related costs/(income) | 65 | 3,457 | (98.1) | ||||||||||||||
Other | (221) | (877) | (74.8) | ||||||||||||||
| Total other (income) and expense | $ | (442) | $ | 1,871 | NM | ||||||||||||
| Non-operating adjustments | |||||||||||||||||
| Amortization of acquired intangible assets | $ | — | $ | (2) | (100.0) | ||||||||||||
Acquisition-related charges (1) | (11) | (68) | (83.5) | ||||||||||||||
Non-operating retirement-related (costs)/income | (65) | (3,457) | (98.1) | ||||||||||||||
| Operating (non-GAAP) other (income) and expense | $ | (518) | $ | (1,656) | (68.7) | % | |||||||||||
Management Discussion International Business Machines Corporation and Subsidiary Companies | 23 | |||||||
| ($ in millions) | |||||||||||||||||
| For the year ended December 31: | 2025 | 2024 | Yr.-to-Yr. Percent Change | ||||||||||||||
| Total interest expense | $ | 1,935 | $ | 1,712 | 13.1 | % | |||||||||||
| ($ in millions) | |||||||||||||||||
| For the year ended December 31: | 2025 | 2024 | Yr.-to-Yr. Percent Change | ||||||||||||||
| Retirement-related plans–cost | |||||||||||||||||
| Service cost | $ | 530 | $ | 568 | (6.7) | % | |||||||||||
| Multi-employer plans | 13 | 13 | 2.1 | ||||||||||||||
| Cost of defined contribution plans | 461 | 440 | 4.7 | ||||||||||||||
Total operating costs/(income) | $ | 1,004 | $ | 1,021 | (1.7) | % | |||||||||||
| Interest cost | $ | 1,974 | $ | 2,135 | (7.6) | % | |||||||||||
| Expected return on plan assets | (2,540) | (2,800) | (9.3) | ||||||||||||||
| Recognized actuarial losses | 624 | 967 | (35.4) | ||||||||||||||
| Amortization of prior service costs/(credits) | (7) | (7) | (2.8) | ||||||||||||||
Curtailments/settlements (1) | 9 | 3,159 | NM | ||||||||||||||
| Other costs | 5 | 3 | 42.1 | ||||||||||||||
Total non-operating costs/(income) (1) | $ | 65 | $ | 3,457 | NM | ||||||||||||
Total retirement-related plans–cost (1) | $ | 1,068 | $ | 4,478 | (76.1) | % | |||||||||||
24 | Management Discussion International Business Machines Corporation and Subsidiary Companies | |||||||
| ($ in millions) | |||||||||||
| At December 31: | 2025 | 2024 | |||||||||
| Current assets | $ | 36,944 | $ | 34,482 | |||||||
| Current liabilities | $ | 38,658 | $ | 33,142 | |||||||
| Working capital | $ | (1,714) | $ | 1,340 | |||||||
| Current ratio | 0.96:1 | 1.04:1 | |||||||||
Management Discussion International Business Machines Corporation and Subsidiary Companies | 25 | |||||||
| ($ in millions) | ||||||||||||||||||||||||||
| January 1, 2025 | Additions/ (Releases) (1) | Write-offs (2) | Foreign currency and other | December 31, 2025 | ||||||||||||||||||||||
| $273 | $32 | $(53) | $24 | $276 | ||||||||||||||||||||||
| ($ in millions) | ||||||||||||||
| At December 31: | 2025 | 2024 | ||||||||||||
| Noncurrent assets | $ | 114,936 | $ | 102,693 | ||||||||||
| Long-term debt | $ | 54,836 | $ | 49,884 | ||||||||||
| Noncurrent liabilities (excluding debt) | $ | 25,645 | $ | 26,756 | ||||||||||
| ($ in millions) | ||||||||||||||
| At December 31: | 2025 | 2024 | ||||||||||||
| Total debt | $ | 61,260 | $ | 54,973 | ||||||||||
Financing segment debt (1) | $ | 15,093 | $ | 12,116 | ||||||||||
| Non-Financing debt | $ | 46,167 | $ | 42,858 | ||||||||||
26 | Management Discussion International Business Machines Corporation and Subsidiary Companies | |||||||
| ($ in millions) | ||||||||||||||
| For the year ended December 31: | 2025 | 2024 | ||||||||||||
| Net cash provided by/(used in) | ||||||||||||||
| Operating activities | $ | 13,193 | $ | 13,445 | ||||||||||
| Investing activities | (10,302) | (4,937) | ||||||||||||
| Financing activities | (3,829) | (7,079) | ||||||||||||
| Effect of exchange rate changes on cash, cash equivalents and restricted cash | 418 | (359) | ||||||||||||
| Net change in cash, cash equivalents and restricted cash | $ | (520) | $ | 1,071 | ||||||||||
Management Discussion International Business Machines Corporation and Subsidiary Companies | 27 | |||||||
| ($ in millions except per share amounts) | ||||||||||||||||||||||||||||||||
| For the year ended December 31, 2025: | GAAP | Acquisition- Related Adjustments | Retirement- Related Adjustments | U.S. Tax Reform Impacts (1) | Operating (non-GAAP) | |||||||||||||||||||||||||||
| Gross profit | $ | 39,297 | $ | 888 | $ | — | $ | — | $ | 40,184 | ||||||||||||||||||||||
| Gross profit margin | 58.2 | % | 1.3 | pts. | — | pts. | — | pts. | 59.5 | % | ||||||||||||||||||||||
| SG&A | $ | 20,123 | $ | (1,417) | $ | — | $ | — | $ | 18,706 | ||||||||||||||||||||||
| R&D | 8,316 | (4) | — | — | 8,312 | |||||||||||||||||||||||||||
| Other (income) and expense | (442) | (11) | (65) | — | (518) | |||||||||||||||||||||||||||
| Total expense and other (income) | 28,968 | (1,432) | (65) | — | 27,472 | |||||||||||||||||||||||||||
| Pre-tax income from continuing operations | 10,328 | 2,320 | 65 | — | 12,713 | |||||||||||||||||||||||||||
| Pre-tax margin from continuing operations | 15.3 | % | 3.4 | pts. | 0.1 | pts. | — | pts. | 18.8 | % | ||||||||||||||||||||||
Provision for/(benefit from) income taxes (1) (2) | $ | (242) | $ | 786 | $ | 15 | $ | 1,161 | $ | 1,719 | ||||||||||||||||||||||
| Effective tax rate | (2.3) | % | 6.6 | pts. | 0.1 | pts. | 9.1 | pts. | 13.5 | % | ||||||||||||||||||||||
| Income from continuing operations | $ | 10,571 | $ | 1,534 | $ | 49 | $ | (1,161) | $ | 10,993 | ||||||||||||||||||||||
| Income margin from continuing operations | 15.7 | % | 2.3 | pts. | 0.1 | pts. | (1.7) | pts. | 16.3 | % | ||||||||||||||||||||||
| Diluted earnings per share from continuing operations | $ | 11.14 | $ | 1.62 | $ | 0.05 | $ | (1.22) | $ | 11.59 | ||||||||||||||||||||||
| ($ in millions except per share amounts) | ||||||||||||||||||||||||||||||||
| For the year ended December 31, 2024: | GAAP | Acquisition- Related Adjustments | Retirement- Related Adjustments (3) | U.S. Tax Reform Impacts (1) | Operating (non-GAAP) | |||||||||||||||||||||||||||
| Gross profit | $ | 35,551 | $ | 724 | $ | — | $ | — | $ | 36,275 | ||||||||||||||||||||||
| Gross profit margin | 56.7 | % | 1.2 | pts. | — | pts. | — | pts. | 57.8 | % | ||||||||||||||||||||||
| SG&A | $ | 19,688 | $ | (1,159) | $ | — | $ | — | $ | 18,529 | ||||||||||||||||||||||
Other (income) and expense (4) | 1,871 | (70) | (3,457) | — | (1,656) | |||||||||||||||||||||||||||
| Total expense and other (income) | 29,754 | (1,229) | (3,457) | — | 25,068 | |||||||||||||||||||||||||||
| Pre-tax income from continuing operations | 5,797 | 1,953 | 3,457 | — | 11,207 | |||||||||||||||||||||||||||
| Pre-tax margin from continuing operations | 9.2 | % | 3.1 | pts. | 5.5 | pts. | — | pts. | 17.9 | % | ||||||||||||||||||||||
Provision for/(benefit from) income taxes (2) | $ | (218) | $ | 497 | $ | 790 | $ | 455 | $ | 1,523 | ||||||||||||||||||||||
| Effective tax rate | (3.8) | % | 5.1 | pts. | 8.2 | pts. | 4.1 | pts. | 13.6 | % | ||||||||||||||||||||||
| Income from continuing operations | $ | 6,015 | $ | 1,456 | $ | 2,668 | $ | (455) | $ | 9,684 | ||||||||||||||||||||||
| Income margin from continuing operations | 9.6 | % | 2.3 | pts. | 4.3 | pts. | (0.7) | pts. | 15.4 | % | ||||||||||||||||||||||
| Diluted earnings per share from continuing operations | $ | 6.42 | $ | 1.55 | $ | 2.85 | $ | (0.49) | $ | 10.33 | ||||||||||||||||||||||
28 | Management Discussion International Business Machines Corporation and Subsidiary Companies | |||||||
| ($ in millions) | |||||||||||||||||||||||
| For the year ended December 31: | 2024 (1) | 2023 (1) | Yr.-to-Yr. Percent Change | Yr.-to-Yr. Percent Change Adjusted for Currency | |||||||||||||||||||
| Software revenue | $ | 27,085 | $ | 25,011 | 8.3 | % | 9.0 | % | |||||||||||||||
Hybrid Cloud | $ | 6,490 | $ | 5,827 | 11.4 | % | 12.0 | % | |||||||||||||||
| Automation | 6,558 | 6,008 | 9.1 | 9.8 | |||||||||||||||||||
Data | 5,629 | 5,461 | 3.1 | 3.6 | |||||||||||||||||||
| Transaction Processing | 8,408 | 7,714 | 9.0 | 9.9 | |||||||||||||||||||
Management Discussion International Business Machines Corporation and Subsidiary Companies | 29 | |||||||
| ($ in millions) | |||||||||||||||||||||||
| For the year ended December 31: | 2024 (1) | 2023 (1) | Yr.-to-Yr. Percent Change | Yr.-to-Yr. Percent Change Adjusted for Currency | |||||||||||||||||||
| Consulting revenue | $ | 20,692 | $ | 20,884 | (0.9) | % | 0.6 | % | |||||||||||||||
Strategy and Technology | $ | 11,488 | $ | 11,430 | 0.5 | % | 2.0 | % | |||||||||||||||
Intelligent Operations | 9,204 | 9,455 | (2.7) | (1.2) | |||||||||||||||||||
30 | Management Discussion International Business Machines Corporation and Subsidiary Companies | |||||||
Management Discussion International Business Machines Corporation and Subsidiary Companies | 31 | |||||||
| ($ in billions) | ||||||||||||||||||||
| 2025 | 2024 | 2023 | ||||||||||||||||||
Net cash from operating activities (1) | $ | 13.2 | $ | 13.4 | $ | 13.9 | ||||||||||||||
| Cash and cash equivalents, restricted cash and short-term marketable securities | $ | 14.5 | $ | 14.8 | $ | 13.5 | ||||||||||||||
Committed global credit facilities (2) | $ | 10.0 | $ | 10.0 | $ | 10.0 | ||||||||||||||
| IBM Ratings | Standard and Poor’s | Moody’s Investors Service | Fitch Ratings | |||||||||||||||||
| Senior long-term debt | A- | A3 | A- | |||||||||||||||||
| Commercial paper | A-2 | Prime-2 | F1 | |||||||||||||||||
32 | Management Discussion International Business Machines Corporation and Subsidiary Companies | |||||||
| ($ in billions) | ||||||||||||||||||||
| For the year ended December 31: | 2025 | 2024 | 2023 | |||||||||||||||||
Net cash from operating activities per GAAP | $ | 13.2 | $ | 13.4 | $ | 13.9 | ||||||||||||||
| Less: change in Financing receivables | (3.2) | (0.4) | 1.2 | |||||||||||||||||
| Net cash from operating activities, excluding Financing receivables | 16.4 | 13.9 | 12.7 | |||||||||||||||||
| Capital expenditures, net | (1.6) | (1.1) | (1.5) | |||||||||||||||||
| Free cash flow | 14.7 | 12.7 | 11.2 | |||||||||||||||||
Change in Financing receivables | (3.2) | (0.4) | 1.2 | |||||||||||||||||
| Acquisitions | (8.3) | (3.3) | (5.1) | |||||||||||||||||
| Divestitures | 0.0 | 0.7 | 0.0 | |||||||||||||||||
| Dividends | (6.3) | (6.1) | (6.0) | |||||||||||||||||
Change in total debt | 2.9 | (0.9) | 4.5 | |||||||||||||||||
Other | (0.7) | (1.0) | (1.2) | |||||||||||||||||
Effect of exchange rate changes on cash, cash equivalents and restricted cash | 0.4 | (0.4) | 0.0 | |||||||||||||||||
| Change in cash, cash equivalents, restricted cash and short-term marketable securities | $ | (0.3) | $ | 1.3 | $ | 4.6 | ||||||||||||||
Management Discussion International Business Machines Corporation and Subsidiary Companies | 33 | |||||||
| ($ in millions) | ||||||||||||||||||||||||||||||||
| Total Contractual | Payments Due In | |||||||||||||||||||||||||||||||
| Payment Stream | 2026 | 2027–28 | 2029–30 | After 2030 | ||||||||||||||||||||||||||||
| Long-term debt obligations | $ | 61,134 | $ | 6,146 | $ | 11,451 | $ | 9,333 | $ | 34,204 | ||||||||||||||||||||||
| Interest on long-term debt obligations | 24,205 | 2,078 | 3,602 | 2,941 | 15,585 | |||||||||||||||||||||||||||
Finance lease obligations (1) | 1,153 | 279 | 474 | 255 | 144 | |||||||||||||||||||||||||||
Operating lease obligations (1) | 3,958 | 935 | 1,342 | 707 | 974 | |||||||||||||||||||||||||||
| Purchase obligations | 4,817 | 1,958 | 1,926 | 731 | 202 | |||||||||||||||||||||||||||
Other long-term liabilities | ||||||||||||||||||||||||||||||||
Minimum defined benefit pension plan funding (mandated) (2) | 800 | 50 | 300 | 450 | ||||||||||||||||||||||||||||
Excess Savings Plan | 1,783 | 238 | 489 | 507 | 549 | |||||||||||||||||||||||||||
| Long-term termination benefits | 875 | 311 | 101 | 75 | 388 | |||||||||||||||||||||||||||
Tax reserves (3) | 4,507 | 57 | ||||||||||||||||||||||||||||||
| Other | 550 | 66 | 102 | 83 | 300 | |||||||||||||||||||||||||||
| Total | $ | 103,782 | $ | 12,119 | $ | 19,787 | $ | 15,081 | $ | 52,345 | ||||||||||||||||||||||
34 | Management Discussion International Business Machines Corporation and Subsidiary Companies | |||||||
Management Discussion International Business Machines Corporation and Subsidiary Companies | 35 | |||||||
36 | Management Discussion International Business Machines Corporation and Subsidiary Companies | |||||||
Management Discussion International Business Machines Corporation and Subsidiary Companies | 37 | |||||||
38 | Management Discussion International Business Machines Corporation and Subsidiary Companies | |||||||
| ($ in millions) | ||||||||||||||||||||||||||
| For the year ended December 31: | 2025 | 2024 | Yr.-to-Yr. Percent Change | Yr.-to-Yr. Percent Change Adjusted for Currency | ||||||||||||||||||||||
| Revenue | $ | 737 | $ | 713 | 3.3 | % | 2.5 | % | ||||||||||||||||||
Segment profit (1) | $ | 521 | $ | 348 | 49.6 | % | ||||||||||||||||||||
Segment profit margin | 70.7 | % | 48.8 | % | 21.9 | pts. | ||||||||||||||||||||
| ($ in millions) | ||||||||||||||
| At December 31: | 2025 | 2024 | ||||||||||||
Amortized cost | $ | 15,193 | $ | 11,738 | ||||||||||
| Specific allowance for credit losses | 88 | 99 | ||||||||||||
| Unallocated allowance for credit losses | 53 | 29 | ||||||||||||
| Total allowance for credit losses | 141 | 128 | ||||||||||||
| Net financing receivables | $ | 15,052 | $ | 11,611 | ||||||||||
| Allowance for credit losses coverage | 0.9 | % | 1.1 | % | ||||||||||
| ($ in millions) | ||||||||||||||
| At December 31: | 2025 | 2024 | ||||||||||||
Client financing receivables (1) | $ | 13,192 | $ | 10,294 | ||||||||||
Commercial financing receivables (1) (2) | $ | 2,992 | $ | 2,216 | ||||||||||
Financing Segment Debt (3) | $ | 15,093 | $ | 12,116 | ||||||||||
Equity | $ | 1,678 | $ | 1,346 | ||||||||||
Report of Management International Business Machines Corporation and Subsidiary Companies | 39 | |||||||
40 | Report of Independent Registered Public Accounting Firm International Business Machines Corporation and Subsidiary Companies | |||||||
Report of Independent Registered Public Accounting Firm International Business Machines Corporation and Subsidiary Companies | 41 | |||||||
42 | Consolidated Income Statement International Business Machines Corporation and Subsidiary Companies | |||||||
| ($ in millions except per share amounts) | ||||||||||||||||||||||||||
| For the year ended December 31: | Notes | 2025 | 2024 | 2023 | ||||||||||||||||||||||
| Revenue | ||||||||||||||||||||||||||
| Services | $ | $ | $ | |||||||||||||||||||||||
| Sales | ||||||||||||||||||||||||||
| Financing | ||||||||||||||||||||||||||
| Total revenue | C | |||||||||||||||||||||||||
| Cost | ||||||||||||||||||||||||||
| Services | ||||||||||||||||||||||||||
| Sales | ||||||||||||||||||||||||||
| Financing | ||||||||||||||||||||||||||
| Total cost | ||||||||||||||||||||||||||
| Gross profit | ||||||||||||||||||||||||||
| Expense and other (income) | ||||||||||||||||||||||||||
| Selling, general and administrative | ||||||||||||||||||||||||||
| Research and development | ||||||||||||||||||||||||||
| Intellectual property and custom development income | ( | ( | ( | |||||||||||||||||||||||
Other (income) and expense (1) | F | ( | ( | |||||||||||||||||||||||
| Interest expense | O&S | |||||||||||||||||||||||||
| Total expense and other (income) | ||||||||||||||||||||||||||
| Income from continuing operations before income taxes | ||||||||||||||||||||||||||
Provision for/(benefit from) income taxes (1) | G | ( | ( | |||||||||||||||||||||||
| Income from continuing operations | ||||||||||||||||||||||||||
| Income/(loss) from discontinued operations, net of tax | ( | |||||||||||||||||||||||||
Net income (1) | $ | $ | $ | |||||||||||||||||||||||
Earnings/(loss) per share of common stock (1) | ||||||||||||||||||||||||||
| Assuming dilution | ||||||||||||||||||||||||||
| Continuing operations | H | $ | $ | $ | ||||||||||||||||||||||
| Discontinued operations | H | ( | ||||||||||||||||||||||||
| Total | H | $ | $ | $ | ||||||||||||||||||||||
| Basic | ||||||||||||||||||||||||||
| Continuing operations | H | $ | $ | $ | ||||||||||||||||||||||
| Discontinued operations | H | ( | ||||||||||||||||||||||||
| Total | H | $ | $ | $ | ||||||||||||||||||||||
| Weighted-average number of common shares outstanding | ||||||||||||||||||||||||||
| Assuming dilution | ||||||||||||||||||||||||||
| Basic | ||||||||||||||||||||||||||
Consolidated Statement of Comprehensive Income International Business Machines Corporation and Subsidiary Companies | 43 | |||||||
| ($ in millions) | ||||||||||||||||||||||||||
| For the year ended December 31: | Notes | 2025 | 2024 | 2023 | ||||||||||||||||||||||
| Net income | $ | $ | $ | |||||||||||||||||||||||
| Other comprehensive income/(loss), before tax | ||||||||||||||||||||||||||
| Foreign currency translation adjustments | R | ( | ||||||||||||||||||||||||
| Net unrealized gains/(losses) on available-for-sale securities | R | ( | ||||||||||||||||||||||||
| Unrealized gains/(losses) on cash flow hedges | R | |||||||||||||||||||||||||
| Unrealized gains/(losses) arising during the period | ( | |||||||||||||||||||||||||
| Reclassification of (gains)/losses to net income | ( | ( | ||||||||||||||||||||||||
| Total unrealized gains/(losses) on cash flow hedges | ( | |||||||||||||||||||||||||
| Retirement-related benefit plans | R | |||||||||||||||||||||||||
| Prior service costs/(credits) | ( | ( | ||||||||||||||||||||||||
| Net gains/(losses) arising during the period | ( | |||||||||||||||||||||||||
| Curtailments and settlements | ||||||||||||||||||||||||||
| Amortization of prior service costs/(credits) | ( | ( | ( | |||||||||||||||||||||||
| Amortization of net (gains)/losses | ||||||||||||||||||||||||||
| Total retirement-related benefit plans | ( | |||||||||||||||||||||||||
| Other comprehensive income/(loss), before tax | R | ( | ( | |||||||||||||||||||||||
| Income tax (expense)/benefit related to items of other comprehensive income | R | ( | ||||||||||||||||||||||||
| Other comprehensive income/(loss), net of tax | R | ( | ( | |||||||||||||||||||||||
| Total comprehensive income | $ | $ | $ | |||||||||||||||||||||||
44 | Consolidated Balance Sheet International Business Machines Corporation and Subsidiary Companies | |||||||
| ($ in millions except per share amounts) | ||||||||||||||||||||
| At December 31: | Notes | 2025 | 2024 | |||||||||||||||||
| Assets | ||||||||||||||||||||
| Current assets | ||||||||||||||||||||
| Cash and cash equivalents | $ | $ | ||||||||||||||||||
| Restricted cash | ||||||||||||||||||||
| Marketable securities | I | |||||||||||||||||||
Notes and accounts receivable—trade (net of allowances of $ | C | |||||||||||||||||||
| Short-term financing receivables | K | |||||||||||||||||||
Held for investment (net of allowances of $ | ||||||||||||||||||||
| Held for sale | ||||||||||||||||||||
Other accounts receivable (net of allowances of $ | ||||||||||||||||||||
| Inventory | J | |||||||||||||||||||
| Deferred costs | C | |||||||||||||||||||
| Prepaid expenses and other current assets | ||||||||||||||||||||
| Total current assets | ||||||||||||||||||||
| Property, plant and equipment | L | |||||||||||||||||||
| Less: Accumulated depreciation | L | |||||||||||||||||||
Property, plant and equipment—net | L | |||||||||||||||||||
| Operating right-of-use assets—net | M | |||||||||||||||||||
Long-term financing receivables (net of allowances of $ | K | |||||||||||||||||||
| Prepaid pension assets | U | |||||||||||||||||||
| Deferred costs | C | |||||||||||||||||||
| Deferred taxes | G | |||||||||||||||||||
| Goodwill | N | |||||||||||||||||||
| Intangible assets—net | N | |||||||||||||||||||
| Investments and sundry assets | ||||||||||||||||||||
| Total assets | $ | $ | ||||||||||||||||||
| Liabilities and equity | ||||||||||||||||||||
| Current liabilities | ||||||||||||||||||||
| Taxes | G | $ | $ | |||||||||||||||||
| Short-term debt | I&O | |||||||||||||||||||
| Accounts payable | ||||||||||||||||||||
| Compensation and benefits | ||||||||||||||||||||
| Deferred income | C | |||||||||||||||||||
| Operating lease liabilities | M | |||||||||||||||||||
| Other accrued expenses and liabilities | ||||||||||||||||||||
| Total current liabilities | ||||||||||||||||||||
| Long-term debt | I&O | |||||||||||||||||||
| Retirement and nonpension postretirement benefit obligations | U | |||||||||||||||||||
| Deferred income | C | |||||||||||||||||||
| Operating lease liabilities | M | |||||||||||||||||||
| Other liabilities | P | |||||||||||||||||||
| Total liabilities | ||||||||||||||||||||
| Commitments and Contingencies | Q | |||||||||||||||||||
| Equity | R | |||||||||||||||||||
| IBM stockholders' equity | ||||||||||||||||||||
Common stock, par value $ | ||||||||||||||||||||
Shares authorized: | ||||||||||||||||||||
Shares issued (2025— | ||||||||||||||||||||
| Retained earnings | ||||||||||||||||||||
Treasury stock, at cost (shares: 2025— | ( | ( | ||||||||||||||||||
| Accumulated other comprehensive income/(loss) | ( | ( | ||||||||||||||||||
| Total IBM stockholders' equity | ||||||||||||||||||||
| Noncontrolling interests | A | |||||||||||||||||||
| Total equity | ||||||||||||||||||||
| Total liabilities and equity | $ | $ | ||||||||||||||||||
Consolidated Statement of Cash Flows International Business Machines Corporation and Subsidiary Companies | 45 | |||||||
| ($ in millions) | ||||||||||||||||||||
| For the year ended December 31: | 2025 | 2024 | 2023 | |||||||||||||||||
| Cash flows from operating activities | ||||||||||||||||||||
| Net income | $ | $ | $ | |||||||||||||||||
| Adjustments to reconcile net income to cash provided by operating activities | ||||||||||||||||||||
| Pension settlement charges | ||||||||||||||||||||
Depreciation (1) | ||||||||||||||||||||
| Amortization of capitalized software and acquired intangible assets | ||||||||||||||||||||
| Stock-based compensation | ||||||||||||||||||||
Deferred taxes (2) | ( | ( | ( | |||||||||||||||||
| Net (gain)/loss on divestitures, asset sales and other | ( | ( | ( | |||||||||||||||||
| Change in operating assets and liabilities, net of acquisitions/divestitures | ||||||||||||||||||||
| Receivables (including financing receivables) | ( | ( | ||||||||||||||||||
| Retirement related | ( | ( | ||||||||||||||||||
| Inventory | ( | |||||||||||||||||||
Other assets/other liabilities (2) | ||||||||||||||||||||
| Accounts payable | ( | |||||||||||||||||||
| Net cash provided by operating activities | ||||||||||||||||||||
| Cash flows from investing activities | ||||||||||||||||||||
| Payments for property, plant and equipment | ( | ( | ( | |||||||||||||||||
| Proceeds from disposition of property, plant and equipment/other | ||||||||||||||||||||
| Investment in software | ( | ( | ( | |||||||||||||||||
| Purchases of marketable securities and other investments | ( | ( | ( | |||||||||||||||||
| Proceeds from disposition of marketable securities and other investments | ||||||||||||||||||||
| Acquisition of businesses, net of cash acquired | ( | ( | ( | |||||||||||||||||
| Divestiture of businesses, net of cash transferred | ( | ( | ||||||||||||||||||
| Net cash provided by/(used in) investing activities | ( | ( | ( | |||||||||||||||||
| Cash flows from financing activities | ||||||||||||||||||||
| Proceeds from new debt | ||||||||||||||||||||
| Payments to settle debt | ( | ( | ( | |||||||||||||||||
Short-term borrowings/(repayments) less than 90 days—net | ( | ( | ||||||||||||||||||
| Common stock repurchases for tax withholdings | ( | ( | ( | |||||||||||||||||
| Proceeds from issuance of shares | ||||||||||||||||||||
| Financing—other | ( | ( | ( | |||||||||||||||||
| Cash dividends paid | ( | ( | ( | |||||||||||||||||
| Net cash provided by/(used in) financing activities | ( | ( | ( | |||||||||||||||||
| Effect of exchange rate changes on cash, cash equivalents and restricted cash | ( | |||||||||||||||||||
| Net change in cash, cash equivalents and restricted cash | ( | |||||||||||||||||||
| Cash, cash equivalents and restricted cash at January 1 | ||||||||||||||||||||
| Cash, cash equivalents and restricted cash at December 31 | $ | $ | $ | |||||||||||||||||
| Supplemental data | ||||||||||||||||||||
| Income taxes paid—net of refunds received | $ | $ | $ | |||||||||||||||||
| Interest paid on debt | $ | $ | $ | |||||||||||||||||
46 | Consolidated Statement of Equity International Business Machines Corporation and Subsidiary Companies | |||||||
| ($ in millions except per share amounts) | ||||||||||||||||||||||||||||||||||||||||||||
| Common Stock and Additional Paid-in Capital | Retained Earnings | Treasury Stock | Accumulated Other Comprehensive Income/(Loss) | Total IBM Stockholders’ Equity | Non- Controlling Interests | Total Equity | ||||||||||||||||||||||||||||||||||||||
| 2023 | ||||||||||||||||||||||||||||||||||||||||||||
| Equity, January 1, 2023 | $ | $ | $ | ( | $ | ( | $ | $ | $ | |||||||||||||||||||||||||||||||||||
| Net income plus other comprehensive income/(loss) | ||||||||||||||||||||||||||||||||||||||||||||
| Net income | ||||||||||||||||||||||||||||||||||||||||||||
| Other comprehensive income/(loss) | ( | ( | ( | |||||||||||||||||||||||||||||||||||||||||
| Total comprehensive income | $ | $ | ||||||||||||||||||||||||||||||||||||||||||
Cash dividends paid—common stock ($ | ( | ( | ( | |||||||||||||||||||||||||||||||||||||||||
Common stock issued under employee plans ( | ||||||||||||||||||||||||||||||||||||||||||||
Purchases ( | ( | ( | ( | ( | ||||||||||||||||||||||||||||||||||||||||
| Changes in noncontrolling interests | ||||||||||||||||||||||||||||||||||||||||||||
| Equity, December 31, 2023 | $ | $ | $ | ( | $ | ( | $ | $ | $ | |||||||||||||||||||||||||||||||||||
| ($ in millions except per share amounts) | ||||||||||||||||||||||||||||||||||||||||||||
| Common Stock and Additional Paid-in Capital | Retained Earnings | Treasury Stock | Accumulated Other Comprehensive Income/(Loss) | Total IBM Stockholders’ Equity | Non- Controlling Interests | Total Equity | ||||||||||||||||||||||||||||||||||||||
| 2024 | ||||||||||||||||||||||||||||||||||||||||||||
| Equity, January 1, 2024 | $ | $ | $ | ( | $ | ( | $ | $ | $ | |||||||||||||||||||||||||||||||||||
| Net income plus other comprehensive income/(loss) | ||||||||||||||||||||||||||||||||||||||||||||
| Net income | ||||||||||||||||||||||||||||||||||||||||||||
| Other comprehensive income/(loss) | ||||||||||||||||||||||||||||||||||||||||||||
| Total comprehensive income | $ | $ | ||||||||||||||||||||||||||||||||||||||||||
Cash dividends paid—common stock ($ | ( | ( | ( | |||||||||||||||||||||||||||||||||||||||||
Common stock issued under employee plans ( | ||||||||||||||||||||||||||||||||||||||||||||
Purchases ( | ( | ( | ( | |||||||||||||||||||||||||||||||||||||||||
| Changes in noncontrolling interests | ||||||||||||||||||||||||||||||||||||||||||||
| Equity, December 31, 2024 | $ | $ | $ | ( | $ | ( | $ | $ | $ | |||||||||||||||||||||||||||||||||||
Consolidated Statement of Equity International Business Machines Corporation and Subsidiary Companies | 47 | |||||||
| ($ in millions except per share amounts) | ||||||||||||||||||||||||||||||||||||||||||||
| Common Stock and Additional Paid-in Capital | Retained Earnings | Treasury Stock | Accumulated Other Comprehensive Income/(Loss) | Total IBM Stockholders’ Equity | Non- Controlling Interests | Total Equity | ||||||||||||||||||||||||||||||||||||||
| 2025 | ||||||||||||||||||||||||||||||||||||||||||||
| Equity, January 1, 2025 | $ | $ | $ | ( | $ | ( | $ | $ | $ | |||||||||||||||||||||||||||||||||||
| Net income plus other comprehensive income/(loss) | ||||||||||||||||||||||||||||||||||||||||||||
| Net income | ||||||||||||||||||||||||||||||||||||||||||||
Other comprehensive income/(loss) | ( | ( | ( | |||||||||||||||||||||||||||||||||||||||||
| Total comprehensive income | $ | $ | ||||||||||||||||||||||||||||||||||||||||||
Cash dividends paid—common stock ($ | ( | ( | ( | |||||||||||||||||||||||||||||||||||||||||
Common stock issued under employee plans ( | ||||||||||||||||||||||||||||||||||||||||||||
Purchases ( | ( | ( | ( | |||||||||||||||||||||||||||||||||||||||||
| Changes in noncontrolling interests | ||||||||||||||||||||||||||||||||||||||||||||
| Equity, December 31, 2025 | $ | $ | $ | ( | $ | ( | $ | $ | $ | |||||||||||||||||||||||||||||||||||
48 | Notes to the Consolidated Financial Statements International Business Machines Corporation and Subsidiary Companies | |||||||
Notes to the Consolidated Financial Statements International Business Machines Corporation and Subsidiary Companies | 49 | |||||||
50 | Notes to the Consolidated Financial Statements International Business Machines Corporation and Subsidiary Companies | |||||||
Notes to the Consolidated Financial Statements International Business Machines Corporation and Subsidiary Companies | 51 | |||||||
52 | Notes to the Consolidated Financial Statements International Business Machines Corporation and Subsidiary Companies | |||||||
Notes to the Consolidated Financial Statements International Business Machines Corporation and Subsidiary Companies | 53 | |||||||
54 | Notes to the Consolidated Financial Statements International Business Machines Corporation and Subsidiary Companies | |||||||
Notes to the Consolidated Financial Statements International Business Machines Corporation and Subsidiary Companies | 55 | |||||||
56 | Notes to the Consolidated Financial Statements International Business Machines Corporation and Subsidiary Companies | |||||||
Notes to the Consolidated Financial Statements International Business Machines Corporation and Subsidiary Companies | 57 | |||||||
58 | Notes to the Consolidated Financial Statements International Business Machines Corporation and Subsidiary Companies | |||||||
Notes to the Consolidated Financial Statements International Business Machines Corporation and Subsidiary Companies | 59 | |||||||
60 | Notes to the Consolidated Financial Statements International Business Machines Corporation and Subsidiary Companies | |||||||
Notes to the Consolidated Financial Statements International Business Machines Corporation and Subsidiary Companies | 61 | |||||||
62 | Notes to the Consolidated Financial Statements International Business Machines Corporation and Subsidiary Companies | |||||||
Notes to the Consolidated Financial Statements International Business Machines Corporation and Subsidiary Companies | 63 | |||||||
| ($ in millions) | ||||||||||||||||||||
| For the year ended December 31: | 2025 | 2024 (1) | 2023 (1) | |||||||||||||||||
| Hybrid Cloud | $ | $ | $ | |||||||||||||||||
| Automation | ||||||||||||||||||||
| Data | ||||||||||||||||||||
| Transaction Processing | ||||||||||||||||||||
| Total Software | $ | $ | $ | |||||||||||||||||
| Strategy and Technology | $ | $ | $ | |||||||||||||||||
| Intelligent Operations | ||||||||||||||||||||
| Total Consulting | $ | $ | $ | |||||||||||||||||
| Hybrid Infrastructure | $ | $ | $ | |||||||||||||||||
| Infrastructure Support | ||||||||||||||||||||
| Total Infrastructure | $ | $ | $ | |||||||||||||||||
Financing (2) | $ | $ | $ | |||||||||||||||||
Other (3) | $ | $ | $ | |||||||||||||||||
| Total Revenue | $ | $ | $ | |||||||||||||||||
| ($ in millions) | ||||||||||||||||||||
| For the year ended December 31: | 2025 | 2024 | 2023 | |||||||||||||||||
| Americas | $ | $ | $ | |||||||||||||||||
| Europe/Middle East/Africa | ||||||||||||||||||||
| Asia Pacific | ||||||||||||||||||||
| Total | $ | $ | $ | |||||||||||||||||
64 | Notes to the Consolidated Financial Statements International Business Machines Corporation and Subsidiary Companies | |||||||
| ($ in millions) | ||||||||||||||
| At December 31: | 2025 | 2024 | ||||||||||||
Notes and accounts receivable—trade (net of allowances of $ | $ | $ | ||||||||||||
Contract assets (1) | ||||||||||||||
| Deferred income (current) | ||||||||||||||
| Deferred income (noncurrent) | ||||||||||||||
| ($ in millions) | ||||||||||||||||||||||||||
| January 1, 2025 | Additions/(Releases) | Write-offs (1) | Foreign currency and Other | December 31, 2025 | ||||||||||||||||||||||
| $ | $ | $( | $ | $ | ||||||||||||||||||||||
| January 1, 2024 | Additions/(Releases) | Write-offs (1) | Foreign currency and Other | December 31, 2024 | ||||||||||||||||||||||
| $ | $( | $( | $ | $ | ||||||||||||||||||||||
| ($ in millions) | ||||||||||||||
| At December 31: | 2025 | 2024 | ||||||||||||
| Capitalized costs to obtain a contract | $ | $ | ||||||||||||
| Deferred costs to fulfill a contract | ||||||||||||||
| Deferred setup costs | ||||||||||||||
| Other deferred fulfillment costs | ||||||||||||||
Total deferred costs (1) | $ | $ | ||||||||||||
Notes to the Consolidated Financial Statements International Business Machines Corporation and Subsidiary Companies | 65 | |||||||
| ($ in millions) | ||||||||||||||||||||||||||||||||
| For the year ended December 31: | Software | Consulting | Infrastructure | Financing (1) | Segments | |||||||||||||||||||||||||||
| 2025 | ||||||||||||||||||||||||||||||||
| Revenue | $ | $ | $ | $ | $ | |||||||||||||||||||||||||||
| Segment cost | ||||||||||||||||||||||||||||||||
Other expense and (income) (2) | ( | |||||||||||||||||||||||||||||||
| Segment profit | ||||||||||||||||||||||||||||||||
| Revenue year-to-year change | % | % | % | % | % | |||||||||||||||||||||||||||
| Segment profit year-to-year change | % | % | % | % | % | |||||||||||||||||||||||||||
| Segment profit margin | % | % | % | % | % | |||||||||||||||||||||||||||
| 2024 | ||||||||||||||||||||||||||||||||
| Revenue | $ | $ | $ | $ | $ | |||||||||||||||||||||||||||
| Segment cost | ||||||||||||||||||||||||||||||||
Other expense and (income) (2) | ( | |||||||||||||||||||||||||||||||
| Segment profit | ||||||||||||||||||||||||||||||||
| Revenue year-to-year change | % | ( | % | ( | % | ( | % | % | ||||||||||||||||||||||||
| Segment profit year-to-year change | % | ( | % | ( | % | ( | % | % | ||||||||||||||||||||||||
| Segment profit margin | % | % | % | % | % | |||||||||||||||||||||||||||
| 2023 | ||||||||||||||||||||||||||||||||
| Revenue | $ | $ | $ | $ | $ | |||||||||||||||||||||||||||
| Segment cost | ||||||||||||||||||||||||||||||||
Other expense and (income) (2) | ( | |||||||||||||||||||||||||||||||
| Segment profit | ||||||||||||||||||||||||||||||||
66 | Notes to the Consolidated Financial Statements International Business Machines Corporation and Subsidiary Companies | |||||||
| ($ in millions) | ||||||||||||||||||||
| For the year ended December 31: | 2025 | 2024 | 2023 | |||||||||||||||||
| Revenue | ||||||||||||||||||||
| Total reportable segments | $ | $ | $ | |||||||||||||||||
| Other—divested businesses | ( | |||||||||||||||||||
Other revenue (1) | ||||||||||||||||||||
| Total revenue | $ | $ | $ | |||||||||||||||||
| ($ in millions) | ||||||||||||||||||||
| For the year ended December 31: | 2025 | 2024 | 2023 | |||||||||||||||||
| Pre-tax income from continuing operations | ||||||||||||||||||||
| Total reportable segment profit | $ | $ | $ | |||||||||||||||||
| Amortization of acquired intangible assets | ( | ( | ( | |||||||||||||||||
| Acquisition-related charges | ( | ( | ( | |||||||||||||||||
Non-operating retirement-related (costs)/income (2) | ( | ( | ||||||||||||||||||
Stock-based compensation (3) | ( | ( | ( | |||||||||||||||||
| Net interest excluding the Financing segment | ( | ( | ( | |||||||||||||||||
Workforce rebalancing charges (3) | ( | ( | ( | |||||||||||||||||
Other—divested businesses (4) | ( | |||||||||||||||||||
Unallocated corporate amounts and other (5) | ( | |||||||||||||||||||
| Total pre-tax income from continuing operations | $ | $ | $ | |||||||||||||||||
Notes to the Consolidated Financial Statements International Business Machines Corporation and Subsidiary Companies | 67 | |||||||
| ($ in millions) | ||||||||||||||||||||||||||||||||
| For the year ended December 31: | Software | Consulting | Infrastructure | Financing | Total Segments | |||||||||||||||||||||||||||
| 2025 | ||||||||||||||||||||||||||||||||
| Depreciation/amortization of non-acquired intangibles | $ | $ | $ | $ | $ | |||||||||||||||||||||||||||
| Interest Income | ||||||||||||||||||||||||||||||||
| Interest Expense | ||||||||||||||||||||||||||||||||
| 2024 | ||||||||||||||||||||||||||||||||
| Depreciation/amortization of non-acquired intangibles | $ | $ | $ | $ | $ | |||||||||||||||||||||||||||
| Interest Income | ||||||||||||||||||||||||||||||||
| Interest Expense | ||||||||||||||||||||||||||||||||
| 2023 | ||||||||||||||||||||||||||||||||
| Depreciation/amortization of non-acquired intangibles | $ | $ | $ | $ | $ | |||||||||||||||||||||||||||
| Interest Income | ||||||||||||||||||||||||||||||||
| Interest Expense | ||||||||||||||||||||||||||||||||
| ($ in millions) | ||||||||||||||||||||
| For the year ended December 31: | 2025 | 2024 | 2023 | |||||||||||||||||
| United States | $ | $ | $ | |||||||||||||||||
| Other countries | ||||||||||||||||||||
| Total revenue | $ | $ | $ | |||||||||||||||||
68 | Notes to the Consolidated Financial Statements International Business Machines Corporation and Subsidiary Companies | |||||||
| ($ in millions) | ||||||||||||||||||||
| At December 31: | 2025 | 2024 | 2023 | |||||||||||||||||
| United States | $ | $ | $ | |||||||||||||||||
| Other countries | ||||||||||||||||||||
| Total | $ | $ | $ | |||||||||||||||||
| ($ in millions) | ||||||||||||||||||||
| At December 31: | 2025 | 2024 | 2023 | |||||||||||||||||
| United States | $ | $ | $ | |||||||||||||||||
| India | ||||||||||||||||||||
| Japan | ||||||||||||||||||||
| Other countries | ||||||||||||||||||||
| Total | $ | $ | $ | |||||||||||||||||
| ($ in millions) | ||||||||||||||||||||
| For the year ended December 31: | 2025 | 2024 | 2023 | |||||||||||||||||
| Software | ||||||||||||||||||||
| Software | $ | $ | $ | |||||||||||||||||
| Services | ||||||||||||||||||||
| Systems | ||||||||||||||||||||
| Consulting | ||||||||||||||||||||
| Services | $ | $ | $ | |||||||||||||||||
| Software | ||||||||||||||||||||
| Systems | ||||||||||||||||||||
| Infrastructure | ||||||||||||||||||||
| Servers | $ | $ | $ | |||||||||||||||||
| Maintenance | ||||||||||||||||||||
| Storage | ||||||||||||||||||||
| Services | ||||||||||||||||||||
| Software | ||||||||||||||||||||
| Financing | ||||||||||||||||||||
| Financing | $ | $ | $ | |||||||||||||||||
| Used equipment sales | ||||||||||||||||||||
Notes to the Consolidated Financial Statements International Business Machines Corporation and Subsidiary Companies | 69 | |||||||
| ($ in millions) | ||||||||||||||||||||
| Amortization Life (in Years) | HashiCorp, Inc. (HashiCorp) | Other Acquisitions | ||||||||||||||||||
Current assets (1) | $ | $ | ||||||||||||||||||
| Property, plant and equipment/noncurrent assets | ||||||||||||||||||||
| Intangible assets | ||||||||||||||||||||
| Goodwill | N/A | |||||||||||||||||||
| Client relationships | ||||||||||||||||||||
| Completed technology | ||||||||||||||||||||
| Trademarks | ||||||||||||||||||||
| Total assets acquired | $ | $ | ||||||||||||||||||
| Current liabilities | ||||||||||||||||||||
| Noncurrent liabilities | ||||||||||||||||||||
| Total liabilities assumed | $ | $ | ||||||||||||||||||
| Total purchase price | $ | $ | ||||||||||||||||||
70 | Notes to the Consolidated Financial Statements International Business Machines Corporation and Subsidiary Companies | |||||||
| ($ in millions) | ||||||||
Total Consideration (1) | ||||||||
Cash paid for outstanding HashiCorp common stock | $ | |||||||
| Cash paid for HashiCorp equity awards | ||||||||
| Cash consideration | $ | |||||||
Fair value of stock-based compensation awards attributable to pre-acquisition services | ||||||||
| Settlement of pre-existing relationships | ||||||||
Total consideration | $ | |||||||
Notes to the Consolidated Financial Statements International Business Machines Corporation and Subsidiary Companies | 71 | |||||||
| ($ in millions) | ||||||||||||||||||||
| Amortization Life (in Years) | StreamSets and webMethods | Other Acquisitions | ||||||||||||||||||
| Current assets | $ | $ | ||||||||||||||||||
| Property, plant and equipment/noncurrent assets | ||||||||||||||||||||
| Intangible assets | ||||||||||||||||||||
| Goodwill | N/A | |||||||||||||||||||
| Client relationships | ||||||||||||||||||||
| Completed technology | ||||||||||||||||||||
| Trademarks | ||||||||||||||||||||
| Total assets acquired | $ | $ | ||||||||||||||||||
| Current liabilities | ||||||||||||||||||||
| Noncurrent liabilities | ||||||||||||||||||||
| Total liabilities assumed | $ | $ | ||||||||||||||||||
| Total purchase price | $ | $ | ||||||||||||||||||
72 | Notes to the Consolidated Financial Statements International Business Machines Corporation and Subsidiary Companies | |||||||
| ($ in millions) | ||||||||||||||||||||
| Amortization Life (in Years) | Apptio, Inc. | Other Acquisitions | ||||||||||||||||||
| Current assets | $ | $ | ||||||||||||||||||
| Property, plant and equipment/noncurrent assets | ||||||||||||||||||||
| Intangible assets | ||||||||||||||||||||
| Goodwill | N/A | |||||||||||||||||||
| Client relationships | ||||||||||||||||||||
| Completed technology | ||||||||||||||||||||
| Trademarks | ||||||||||||||||||||
| Total assets acquired | $ | $ | ||||||||||||||||||
| Current liabilities | ||||||||||||||||||||
| Noncurrent liabilities | ||||||||||||||||||||
| Total liabilities assumed | $ | $ | ||||||||||||||||||
| Total purchase price | $ | $ | ||||||||||||||||||
Notes to the Consolidated Financial Statements International Business Machines Corporation and Subsidiary Companies | 73 | |||||||
| ($ in millions) | ||||||||||||||||||||
| For the year ended December 31: | 2025 | 2024 | 2023 | |||||||||||||||||
| Other (income) and expense | ||||||||||||||||||||
(Gains)/losses on foreign currency transactions (1) | $ | $ | ( | $ | ||||||||||||||||
(Gains)/losses on derivative instruments (1) | ( | ( | ||||||||||||||||||
| Interest income | ( | ( | ( | |||||||||||||||||
| Net (gains)/losses from securities and investment assets | ( | ( | ||||||||||||||||||
Retirement-related costs/(income) (2) | ( | |||||||||||||||||||
Other (3) | ( | ( | ( | |||||||||||||||||
| Total other (income) and expense | $ | ( | $ | $ | ( | |||||||||||||||
74 | Notes to the Consolidated Financial Statements International Business Machines Corporation and Subsidiary Companies | |||||||
| ($ in millions) | ||||||||||||||||||||
| For the year ended December 31: | 2025 | 2024 | 2023 | |||||||||||||||||
| Income/(loss) from continuing operations before income taxes | ||||||||||||||||||||
U.S. operations (1) | $ | ( | $ | ( | $ | ( | ||||||||||||||
| Non-U.S. operations | ||||||||||||||||||||
| Total income from continuing operations before income taxes | $ | $ | $ | |||||||||||||||||
| ($ in millions) | ||||||||||||||||||||
| For the year ended December 31: | 2025 | 2024 | 2023 | |||||||||||||||||
| U.S. federal | ||||||||||||||||||||
| Current | $ | ( | $ | ( | $ | |||||||||||||||
| Deferred | ( | ( | ( | |||||||||||||||||
| $ | ( | $ | ( | $ | ( | |||||||||||||||
| U.S. state and local | ||||||||||||||||||||
| Current | $ | $ | $ | |||||||||||||||||
| Deferred | ( | ( | ( | |||||||||||||||||
| $ | $ | ( | $ | ( | ||||||||||||||||
| Non-U.S. | ||||||||||||||||||||
| Current | $ | $ | $ | |||||||||||||||||
| Deferred | ( | |||||||||||||||||||
| $ | $ | $ | ||||||||||||||||||
| Total continuing operations provision for/(benefit from) income taxes | $ | ( | $ | ( | $ | |||||||||||||||
| Discontinued operations provision for/(benefit from) income taxes | $ | ( | $ | $ | ( | |||||||||||||||
| Total provision for/(benefit from) income taxes | $ | ( | $ | ( | $ | |||||||||||||||
Notes to the Consolidated Financial Statements International Business Machines Corporation and Subsidiary Companies | 75 | |||||||
| (in $ millions) | ||||||||||||||
| 2025 | ||||||||||||||
| For the year ended December 31: | Amount | Percentage | ||||||||||||
| U.S. federal statutory tax rate | $ | % | ||||||||||||
State and local income taxes, net of federal income tax effect (1) | ( | ( | ||||||||||||
| Foreign tax effects | ||||||||||||||
| Ireland | ||||||||||||||
| Statutory tax rate difference | ( | ( | ||||||||||||
| Other | ||||||||||||||
| Singapore | ||||||||||||||
| Local taxes at a rate different than the statutory rate | ( | ( | ||||||||||||
| Other | ||||||||||||||
| Brazil | ||||||||||||||
| Other foreign jurisdictions | ||||||||||||||
| Effect of changes in tax laws or rates enacted in the current period | ||||||||||||||
| Effect of cross-border tax laws | ||||||||||||||
| Current GILTI | ||||||||||||||
| Deferred GILTI | ||||||||||||||
| Foreign tax credits | ( | ( | ||||||||||||
| Other | ( | |||||||||||||
| Tax credits | ||||||||||||||
| R&D | ( | ( | ||||||||||||
| Changes in valuation allowances | ( | ( | ||||||||||||
| Non-taxable or non-deductible items | ||||||||||||||
| Stock-based compensation | ( | ( | ||||||||||||
| Other | ( | ( | ||||||||||||
| Changes in unrecognized tax benefits | ( | ( | ||||||||||||
| Other adjustments | ||||||||||||||
| Effective tax rate | $ | ( | ( | % | ||||||||||
| For the year ended December 31: | 2024 | 2023 | ||||||||||||||||||
| Statutory rate | % | % | ||||||||||||||||||
Tax differential on foreign income (2) | ( | ( | ||||||||||||||||||
Domestic incentives (2) | ( | ( | ||||||||||||||||||
State and local (2) | ( | |||||||||||||||||||
Other (2) | ( | |||||||||||||||||||
| Effective tax rate | ( | % | % | |||||||||||||||||
76 | Notes to the Consolidated Financial Statements International Business Machines Corporation and Subsidiary Companies | |||||||
| ($ in millions) | ||||||||||||||
| At December 31: | 2025 | 2024 | ||||||||||||
| Retirement benefits | $ | $ | ||||||||||||
| Leases | ||||||||||||||
| Share-based and other compensation | ||||||||||||||
| Tax losses/credits | ||||||||||||||
| Deferred income | ||||||||||||||
| Bad debt, inventory and warranty reserves | ||||||||||||||
| Depreciation | ||||||||||||||
| Accruals | ||||||||||||||
| Intangible assets | ||||||||||||||
| Capitalized R&D | ||||||||||||||
| Hedging | ||||||||||||||
| Other | ||||||||||||||
| Gross deferred tax assets | ||||||||||||||
| Less: valuation allowance | ||||||||||||||
| Net deferred tax assets | $ | $ | ||||||||||||
| ($ in millions) | ||||||||||||||
| At December 31: | 2025 | 2024 | ||||||||||||
| Goodwill and intangible assets | $ | $ | ||||||||||||
| GILTI deferred taxes | ||||||||||||||
| Leases and right-of-use assets | ||||||||||||||
| Depreciation | ||||||||||||||
| Retirement benefits | ||||||||||||||
| Undistributed foreign earnings | ||||||||||||||
| Hedging | ||||||||||||||
| Other | ||||||||||||||
| Gross deferred tax liabilities | $ | $ | ||||||||||||
Notes to the Consolidated Financial Statements International Business Machines Corporation and Subsidiary Companies | 77 | |||||||
| ($ in millions) | ||||||||||||||||||||
| 2025 | 2024 | 2023 | ||||||||||||||||||
| Balance at January 1 | $ | $ | $ | |||||||||||||||||
| Additions based on tax positions related to the current year | ||||||||||||||||||||
| Additions for tax positions of prior years | ||||||||||||||||||||
| Reductions for tax positions of prior years | ( | ( | ( | |||||||||||||||||
| Settlements | ( | ( | ( | |||||||||||||||||
| Balance at December 31 | $ | $ | $ | |||||||||||||||||
($ in millions) | ||||||||
| For the year ended December 31: | 2025 | |||||||
U.S. federal | $ | |||||||
U.S. state and local | ||||||||
Non-U.S. | ||||||||
| Brazil | ||||||||
| Japan | ||||||||
| Singapore | ||||||||
| All other non-U.S. | ||||||||
Income taxes paid—net of refunds received | $ | |||||||
78 | Notes to the Consolidated Financial Statements International Business Machines Corporation and Subsidiary Companies | |||||||
| ($ in millions except per share amounts) | ||||||||||||||||||||
| For the year ended December 31: | 2025 (1) | 2024 (1) | 2023 | |||||||||||||||||
| Weighted-average number of shares on which earnings per share calculations are based | ||||||||||||||||||||
| Basic | ||||||||||||||||||||
| Add—incremental shares under stock-based compensation plans | ||||||||||||||||||||
| Add—incremental shares associated with contingently issuable shares | ||||||||||||||||||||
| Assuming dilution | ||||||||||||||||||||
| Income from continuing operations | $ | $ | $ | |||||||||||||||||
| Income/(loss) from discontinued operations, net of tax | ( | |||||||||||||||||||
| Net income on which basic and dilutive earnings per share is calculated | $ | $ | $ | |||||||||||||||||
| Earnings/(loss) per share of common stock | ||||||||||||||||||||
| Assuming dilution | ||||||||||||||||||||
| Continuing operations | $ | $ | $ | |||||||||||||||||
| Discontinued operations | ( | |||||||||||||||||||
| Total | $ | $ | $ | |||||||||||||||||
| Basic | ||||||||||||||||||||
| Continuing operations | $ | $ | $ | |||||||||||||||||
| Discontinued operations | ( | |||||||||||||||||||
| Total | $ | $ | $ | |||||||||||||||||
Notes to the Consolidated Financial Statements International Business Machines Corporation and Subsidiary Companies | 79 | |||||||
| ($ in millions) | ||||||||||||||||||||||||||||||||
| Fair Value | 2025 | 2024 | ||||||||||||||||||||||||||||||
| At December 31: | Hierarchy Level | Assets (5) | Liabilities (6) | Assets (5) | Liabilities (6) | |||||||||||||||||||||||||||
Cash equivalents (1) | ||||||||||||||||||||||||||||||||
Time deposits, certificates of deposit and other (2) | 2 | $ | N/A | $ | N/A | |||||||||||||||||||||||||||
| Money market funds | 1 | N/A | N/A | |||||||||||||||||||||||||||||
| Total cash equivalents | $ | N/A | $ | N/A | ||||||||||||||||||||||||||||
Debt securities–current (2) (3) | 2 | N/A | N/A | |||||||||||||||||||||||||||||
Debt securities–noncurrent (2) (4) | 2,3 | N/A | N/A | |||||||||||||||||||||||||||||
| Derivatives designated as hedging instruments | ||||||||||||||||||||||||||||||||
| Interest rate contracts | 2 | |||||||||||||||||||||||||||||||
| Foreign exchange contracts | 2 | |||||||||||||||||||||||||||||||
| Derivatives not designated as hedging instruments | ||||||||||||||||||||||||||||||||
| Foreign exchange contracts | 2 | |||||||||||||||||||||||||||||||
Equity contracts | 2 | |||||||||||||||||||||||||||||||
| Total | $ | $ | $ | $ | ||||||||||||||||||||||||||||
80 | Notes to the Consolidated Financial Statements International Business Machines Corporation and Subsidiary Companies | |||||||
| ($ in millions) | ||||||||||||||
| At December 31: | 2025 | 2024 | ||||||||||||
| Finished goods | $ | $ | ||||||||||||
| Work in process and raw materials | ||||||||||||||
| Total | $ | $ | ||||||||||||
| ($ in millions) | ||||||||||||||||||||||||||||||||
| Client Financing Receivables | ||||||||||||||||||||||||||||||||
| Client Loan and Installment Payment Receivables (Loans) | Investment in Sales-Type and Direct Financing Leases | Commercial Financing Receivables | ||||||||||||||||||||||||||||||
| At December 31, 2025: | Held for Investment | Held for Sale (1) | Total | |||||||||||||||||||||||||||||
| Financing receivables, gross | $ | $ | $ | $ | $ | |||||||||||||||||||||||||||
| Unearned income | ( | ( | — | — | ( | |||||||||||||||||||||||||||
| Unguaranteed residual value | — | — | — | |||||||||||||||||||||||||||||
| Amortized cost | $ | $ | $ | $ | $ | |||||||||||||||||||||||||||
| Allowance for credit losses | ( | ( | ( | — | ( | |||||||||||||||||||||||||||
| Total financing receivables, net | $ | $ | $ | $ | $ | |||||||||||||||||||||||||||
| Current portion | $ | $ | $ | $ | $ | |||||||||||||||||||||||||||
| Noncurrent portion | $ | $ | $ | — | $ | — | $ | |||||||||||||||||||||||||
| ($ in millions) | ||||||||||||||||||||||||||||||||
| Client Financing Receivables | ||||||||||||||||||||||||||||||||
| Client Loan and Installment Payment Receivables (Loans) | Investment in Sales-Type and Direct Financing Leases | Commercial Financing Receivables | ||||||||||||||||||||||||||||||
| At December 31, 2024: | Held for Investment | Held for Sale (1) | Total | |||||||||||||||||||||||||||||
| Financing receivables, gross | $ | $ | $ | $ | $ | |||||||||||||||||||||||||||
| Unearned income | ( | ( | — | — | ( | |||||||||||||||||||||||||||
| Unguaranteed residual value | — | — | — | |||||||||||||||||||||||||||||
| Amortized cost | $ | $ | $ | $ | $ | |||||||||||||||||||||||||||
| Allowance for credit losses | ( | ( | ( | — | ( | |||||||||||||||||||||||||||
| Total financing receivables, net | $ | $ | $ | $ | $ | |||||||||||||||||||||||||||
| Current portion | $ | $ | $ | $ | $ | |||||||||||||||||||||||||||
| Noncurrent portion | $ | $ | $ | — | $ | — | $ | |||||||||||||||||||||||||
Notes to the Consolidated Financial Statements International Business Machines Corporation and Subsidiary Companies | 81 | |||||||
| ($ in millions) | ||||||||||||||
| For the year ended December 31: | 2025 | 2024 | ||||||||||||
| Commercial financing receivables | ||||||||||||||
| Receivables transferred during the period | $ | $ | ||||||||||||
Receivables uncollected at end of period (1) | $ | $ | ||||||||||||
| ($ in millions) | ||||||||||||||||||||||||||
| At December 31, 2025: | Americas | EMEA | Asia Pacific | Total | ||||||||||||||||||||||
| Amortized cost | $ | $ | $ | $ | ||||||||||||||||||||||
| Allowance for credit losses | ||||||||||||||||||||||||||
| Beginning balance at January 1, 2025 | $ | $ | $ | $ | ||||||||||||||||||||||
| Write-offs | ( | ( | ( | ( | ||||||||||||||||||||||
| Recoveries | ||||||||||||||||||||||||||
| Additions/(releases) | ||||||||||||||||||||||||||
Other (1) | ||||||||||||||||||||||||||
| Ending balance at December 31, 2025 | $ | $ | $ | $ | ||||||||||||||||||||||
| ($ in millions) | ||||||||||||||||||||||||||
| At December 31, 2024: | Americas | EMEA | Asia Pacific | Total | ||||||||||||||||||||||
| Amortized cost | $ | $ | $ | $ | ||||||||||||||||||||||
| Allowance for credit losses | ||||||||||||||||||||||||||
| Beginning balance at January 1, 2024 | $ | $ | $ | $ | ||||||||||||||||||||||
| Write-offs | ( | ( | ( | |||||||||||||||||||||||
| Recoveries | ||||||||||||||||||||||||||
| Additions/(releases) | ( | ( | ( | |||||||||||||||||||||||
Other (1) | ( | ( | ( | |||||||||||||||||||||||
| Ending balance at December 31, 2024 | $ | $ | $ | $ | ||||||||||||||||||||||
82 | Notes to the Consolidated Financial Statements International Business Machines Corporation and Subsidiary Companies | |||||||
| ($ in millions) | ||||||||||||||||||||||||||||||||
| At December 31, 2025: | Total Amortized Cost | Amortized Cost > 90 Days (1) | Amortized Cost > 90 Days and Accruing (1) | Billed Invoices > 90 Days and Accruing | Amortized Cost Not Accruing (2) | |||||||||||||||||||||||||||
| Americas | $ | $ | $ | $ | $ | |||||||||||||||||||||||||||
| EMEA | $ | |||||||||||||||||||||||||||||||
| Asia Pacific | ||||||||||||||||||||||||||||||||
| Total client financing receivables | $ | $ | $ | $ | $ | |||||||||||||||||||||||||||
| ($ in millions) | ||||||||||||||||||||||||||||||||
| At December 31, 2024: | Total Amortized Cost | Amortized Cost > 90 Days (1) | Amortized Cost > 90 Days and Accruing (1) | Billed Invoices > 90 Days and Accruing | Amortized Cost Not Accruing (2) | |||||||||||||||||||||||||||
| Americas | $ | $ | $ | $ | $ | |||||||||||||||||||||||||||
| EMEA | ||||||||||||||||||||||||||||||||
| Asia Pacific | ||||||||||||||||||||||||||||||||
| Total client financing receivables | $ | $ | $ | $ | $ | |||||||||||||||||||||||||||
| ($ in millions) | ||||||||||||||||||||||||||||||||||||||
| Americas | EMEA | Asia Pacific | ||||||||||||||||||||||||||||||||||||
| At December 31, 2025: | Aaa - Baa3 | Ba1 - C | Aaa - Baa3 | Ba1 - C | Aaa - Baa3 | Ba1 - C | ||||||||||||||||||||||||||||||||
| Vintage year | ||||||||||||||||||||||||||||||||||||||
| 2025 | $ | $ | $ | $ | $ | $ | ||||||||||||||||||||||||||||||||
| 2024 | ||||||||||||||||||||||||||||||||||||||
| 2023 | ||||||||||||||||||||||||||||||||||||||
| 2022 | ||||||||||||||||||||||||||||||||||||||
| 2021 | ||||||||||||||||||||||||||||||||||||||
| 2020 and prior | ||||||||||||||||||||||||||||||||||||||
| Total | $ | $ | $ | $ | $ | $ | ||||||||||||||||||||||||||||||||
Notes to the Consolidated Financial Statements International Business Machines Corporation and Subsidiary Companies | 83 | |||||||
| ($ in millions) | ||||||||||||||||||||||||||||||||||||||
| Americas | EMEA | Asia Pacific | ||||||||||||||||||||||||||||||||||||
| At December 31, 2024: | Aaa - Baa3 | Ba1 - C | Aaa - Baa3 | Ba1 - C | Aaa - Baa3 | Ba1 - C | ||||||||||||||||||||||||||||||||
| Vintage year | ||||||||||||||||||||||||||||||||||||||
| 2024 | $ | $ | $ | $ | $ | $ | ||||||||||||||||||||||||||||||||
| 2023 | ||||||||||||||||||||||||||||||||||||||
| 2022 | ||||||||||||||||||||||||||||||||||||||
| 2021 | ||||||||||||||||||||||||||||||||||||||
| 2020 | ||||||||||||||||||||||||||||||||||||||
| 2019 and prior | ||||||||||||||||||||||||||||||||||||||
| Total | $ | $ | $ | $ | $ | $ | ||||||||||||||||||||||||||||||||
| ($ in millions) | ||||||||||||||
| At December 31: | 2025 | 2024 | ||||||||||||
| Land and land improvements | $ | $ | ||||||||||||
| Buildings and building and leasehold improvements | ||||||||||||||
| Information technology equipment | ||||||||||||||
| Production, engineering, office and other equipment | ||||||||||||||
| Total—gross | ||||||||||||||
| Less: Accumulated depreciation | ||||||||||||||
| Total—net | $ | $ | ||||||||||||
| ($ in millions) | ||||||||||||||||||||
| For the year ended December 31: | 2025 | 2024 | 2023 | |||||||||||||||||
| Finance lease cost | $ | $ | $ | |||||||||||||||||
| Operating lease cost | ||||||||||||||||||||
| Short-term lease cost | ||||||||||||||||||||
| Variable lease cost | ||||||||||||||||||||
| Sublease income | ( | ( | ( | |||||||||||||||||
| Total lease cost | $ | $ | $ | |||||||||||||||||
84 | Notes to the Consolidated Financial Statements International Business Machines Corporation and Subsidiary Companies | |||||||
| ($ in millions) | ||||||||||||||||||||
| For the year ended December 31: | 2025 | 2024 | 2023 | |||||||||||||||||
| Cash paid for amounts included in the measurement of lease liabilities | ||||||||||||||||||||
| Operating cash outflows from finance leases | $ | $ | $ | |||||||||||||||||
| Financing cash outflows from finance leases | ||||||||||||||||||||
| Operating cash outflows from operating leases | ||||||||||||||||||||
| ROU assets obtained in exchange for new finance lease liabilities | ||||||||||||||||||||
| ROU assets obtained in exchange for new operating lease liabilities | ||||||||||||||||||||
| At December 31: | 2025 | 2024 | ||||||||||||
| Finance leases | ||||||||||||||
| Weighted-average remaining lease term (in years) | ||||||||||||||
| Weighted-average discount rate | % | % | ||||||||||||
| Operating leases | ||||||||||||||
| Weighted-average remaining lease term (in years) | ||||||||||||||
| Weighted-average discount rate | % | % | ||||||||||||
| ($ in millions) | ||||||||||||||||||||||||||||||||||||||||||||||||||
| 2026 | 2027 | 2028 | 2029 | 2030 | Thereafter | Imputed Interest (1) | Total (2) | |||||||||||||||||||||||||||||||||||||||||||
| Finance leases | $ | $ | $ | $ | $ | $ | $ | ( | $ | |||||||||||||||||||||||||||||||||||||||||
| Operating leases | ( | |||||||||||||||||||||||||||||||||||||||||||||||||
| ($ in millions) | ||||||||||||||
| At December 31: | 2025 | 2024 | ||||||||||||
| ROU assets—Property, plant and equipment | $ | $ | ||||||||||||
| Lease liabilities | ||||||||||||||
| Short-term debt | ||||||||||||||
| Long-term debt | ||||||||||||||
Notes to the Consolidated Financial Statements International Business Machines Corporation and Subsidiary Companies | 85 | |||||||
| ($ in millions) | ||||||||||||||||||||
| For the year ended December 31: | 2025 | 2024 | 2023 | |||||||||||||||||
| Lease income—sales-type and direct financing leases | ||||||||||||||||||||
| Sales-type lease selling price | $ | $ | $ | |||||||||||||||||
Less: Carrying value of underlying assets (1) | ( | ( | ( | |||||||||||||||||
| Gross profit | ||||||||||||||||||||
| Interest income on lease receivables | ||||||||||||||||||||
| Total sales-type and direct financing lease income | ||||||||||||||||||||
| Lease income—operating leases | ||||||||||||||||||||
| Variable lease income | ||||||||||||||||||||
| Total lease income | $ | $ | $ | |||||||||||||||||
| ($ in millions) | ||||||||
| Total | ||||||||
| 2026 | $ | |||||||
| 2027 | ||||||||
| 2028 | ||||||||
| 2029 | ||||||||
| 2030 | ||||||||
| Thereafter | ||||||||
| Total undiscounted cash flows | $ | |||||||
Present value of lease payments (recognized as financing receivables) (1) | ||||||||
| Difference between undiscounted cash flows and discounted cash flows | $ | |||||||
86 | Notes to the Consolidated Financial Statements International Business Machines Corporation and Subsidiary Companies | |||||||
| ($ in millions) | ||||||||||||||||||||
| At December 31, 2025: | Gross Carrying Amount | Accumulated Amortization | Net Carrying Amount (1) | |||||||||||||||||
| Intangible asset class | ||||||||||||||||||||
| Capitalized software | $ | $ | ( | $ | ||||||||||||||||
| Client relationships | ( | |||||||||||||||||||
| Completed technology | ( | |||||||||||||||||||
| Patents/trademarks | ( | |||||||||||||||||||
Other (2) | ( | |||||||||||||||||||
| Total | $ | $ | ( | $ | ||||||||||||||||
| ($ in millions) | ||||||||||||||||||||
| At December 31, 2024: | Gross Carrying Amount | Accumulated Amortization | Net Carrying Amount (1) | |||||||||||||||||
| Intangible asset class | ||||||||||||||||||||
| Capitalized software | $ | $ | ( | $ | ||||||||||||||||
| Client relationships | ( | |||||||||||||||||||
| Completed technology | ( | |||||||||||||||||||
| Patents/trademarks | ( | |||||||||||||||||||
Other (2) | ( | |||||||||||||||||||
| Total | $ | $ | ( | $ | ||||||||||||||||
| ($ in millions) | Capitalized Software | Acquired Intangibles | Total | |||||||||||||||||
| 2026 | $ | $ | $ | |||||||||||||||||
| 2027 | ||||||||||||||||||||
| 2028 | ||||||||||||||||||||
| 2029 | ||||||||||||||||||||
| 2030 | ||||||||||||||||||||
| Thereafter | ||||||||||||||||||||
Notes to the Consolidated Financial Statements International Business Machines Corporation and Subsidiary Companies | 87 | |||||||
| ($ in millions) | ||||||||||||||||||||||||||||||||||||||
| Segment | Balance at January 1, 2025 | Goodwill Additions | Purchase Price Adjustments | Divestitures | Foreign Currency Translation and Other Adjustments (1) | Balance at December 31, 2025 | ||||||||||||||||||||||||||||||||
| Software | $ | $ | $ | ( | $ | $ | $ | |||||||||||||||||||||||||||||||
| Consulting | ||||||||||||||||||||||||||||||||||||||
| Infrastructure | ||||||||||||||||||||||||||||||||||||||
| Other | ||||||||||||||||||||||||||||||||||||||
| Total | $ | $ | $ | $ | $ | $ | ||||||||||||||||||||||||||||||||
| ($ in millions) | ||||||||||||||||||||||||||||||||||||||
| Segment | Balance at January 1, 2024 | Goodwill Additions | Purchase Price Adjustments | Divestitures | Foreign Currency Translation and Other Adjustments (1) | Balance at December 31, 2024 | ||||||||||||||||||||||||||||||||
| Software | $ | $ | $ | ( | $ | $ | ( | $ | ||||||||||||||||||||||||||||||
| Consulting | ( | ( | ( | |||||||||||||||||||||||||||||||||||
| Infrastructure | ( | ( | ||||||||||||||||||||||||||||||||||||
Other (2) | ( | |||||||||||||||||||||||||||||||||||||
| Total | $ | $ | $ | ( | $ | ( | $ | ( | $ | |||||||||||||||||||||||||||||
88 | Notes to the Consolidated Financial Statements International Business Machines Corporation and Subsidiary Companies | |||||||
| ($ in millions) | ||||||||||||||||||||
| At December 31: | Maturities | 2025 | 2024 | |||||||||||||||||
U.S. dollar debt (weighted-average interest rate at December 31, 2025): (1) | ||||||||||||||||||||
| 2025 | ||||||||||||||||||||
| 2026 | ||||||||||||||||||||
| 2027 | ||||||||||||||||||||
| 2028 | ||||||||||||||||||||
| 2029 | ||||||||||||||||||||
| 2030 | ||||||||||||||||||||
| 2031 | ||||||||||||||||||||
| 2032 | ||||||||||||||||||||
| 2033 | ||||||||||||||||||||
| 2034 | ||||||||||||||||||||
| 2035 | ||||||||||||||||||||
| 2038 | ||||||||||||||||||||
| 2039 | ||||||||||||||||||||
| 2040 | ||||||||||||||||||||
| 2042 | ||||||||||||||||||||
| 2044 | ||||||||||||||||||||
| 2045 | ||||||||||||||||||||
| 2046 | ||||||||||||||||||||
| 2049 | ||||||||||||||||||||
| 2050 | ||||||||||||||||||||
| 2052 | ||||||||||||||||||||
| 2053 | ||||||||||||||||||||
| 2054 | ||||||||||||||||||||
| 2055 | ||||||||||||||||||||
| 2096 | ||||||||||||||||||||
| $ | $ | |||||||||||||||||||
Euro debt (weighted-average interest rate at December 31, 2025): (1) | ||||||||||||||||||||
| 2025 | ||||||||||||||||||||
| 2027 | ||||||||||||||||||||
| 2028 | ||||||||||||||||||||
| 2029 | ||||||||||||||||||||
| 2030 | ||||||||||||||||||||
| 2031 | ||||||||||||||||||||
| 2032 | ||||||||||||||||||||
| 2033 | ||||||||||||||||||||
| 2034 | ||||||||||||||||||||
| 2035 | ||||||||||||||||||||
| 2037 | ||||||||||||||||||||
| 2040 | ||||||||||||||||||||
| 2043 | ||||||||||||||||||||
| 2045 | ||||||||||||||||||||
| $ | $ | |||||||||||||||||||
Other currencies (weighted-average interest rate at December 31, 2025): (1) | ||||||||||||||||||||
Pound sterling ( | 2038 | |||||||||||||||||||
Japanese yen ( | 2026–2028 | |||||||||||||||||||
Other ( | 2026–2027 | |||||||||||||||||||
| $ | $ | |||||||||||||||||||
Finance lease obligations ( | 2026–2035 | |||||||||||||||||||
| $ | $ | |||||||||||||||||||
| Less: net unamortized discount | ||||||||||||||||||||
| Less: net unamortized debt issuance costs | ||||||||||||||||||||
Add: fair value adjustment (2) | ( | ( | ||||||||||||||||||
| $ | $ | |||||||||||||||||||
| Less: current maturities | ||||||||||||||||||||
| Total | $ | $ | ||||||||||||||||||
Notes to the Consolidated Financial Statements International Business Machines Corporation and Subsidiary Companies | 89 | |||||||
| ($ in millions) | ||||||||||||||||||||||||||
| 2025 | 2024 | |||||||||||||||||||||||||
| At December 31: | Amount | Weighted-Average Interest Rate | Amount | Weighted-Average Interest Rate | ||||||||||||||||||||||
| Fixed-rate debt | $ | % | $ | % | ||||||||||||||||||||||
Floating-rate debt (1) | % | % | ||||||||||||||||||||||||
| Total | $ | $ | ||||||||||||||||||||||||
| ($ in millions) | ||||||||
| Total | ||||||||
| 2026 | $ | |||||||
| 2027 | ||||||||
| 2028 | ||||||||
| 2029 | ||||||||
| 2030 | ||||||||
| Thereafter | ||||||||
| Total | $ | |||||||
90 | Notes to the Consolidated Financial Statements International Business Machines Corporation and Subsidiary Companies | |||||||
| ($ in millions) | ||||||||||||||||||||
| For the year ended December 31: | 2025 | 2024 | 2023 | |||||||||||||||||
| Cost of financing | $ | $ | $ | |||||||||||||||||
| Interest expense | ||||||||||||||||||||
| Interest capitalized | ||||||||||||||||||||
| Total interest paid and accrued | $ | $ | $ | |||||||||||||||||
| ($ in millions) | ||||||||||||||
| At December 31: | 2025 | 2024 | ||||||||||||
| Income tax reserves | $ | $ | ||||||||||||
| Deferred taxes | ||||||||||||||
| Excess Savings Plan | ||||||||||||||
| Disability benefits | ||||||||||||||
| Derivative liabilities | ||||||||||||||
| Workforce reductions | ||||||||||||||
| Environmental accruals | ||||||||||||||
| Other | ||||||||||||||
| Total | $ | $ | ||||||||||||
Notes to the Consolidated Financial Statements International Business Machines Corporation and Subsidiary Companies | 91 | |||||||
| ($ in millions) | ||||||||||||||
| 2025 | 2024 | |||||||||||||
| Balance at January 1 | $ | $ | ||||||||||||
| Current period accruals | ||||||||||||||
| Accrual adjustments to reflect experience | ||||||||||||||
| Charges incurred | ( | ( | ||||||||||||
| Balance at December 31 | $ | $ | ||||||||||||
92 | Notes to the Consolidated Financial Statements International Business Machines Corporation and Subsidiary Companies | |||||||
Notes to the Consolidated Financial Statements International Business Machines Corporation and Subsidiary Companies | 93 | |||||||
| ($ in millions) | ||||||||||||||||||||
| For the year ended December 31, 2025: | Before Tax Amount | Tax (Expense)/ Benefit | Net of Tax Amount | |||||||||||||||||
| Other comprehensive income/(loss) | ||||||||||||||||||||
| Foreign currency translation adjustments | $ | ( | $ | $ | ( | |||||||||||||||
| Net unrealized gains/(losses) on available-for-sale securities | $ | ( | $ | $ | ( | |||||||||||||||
| Unrealized gains/(losses) on cash flow hedges | ||||||||||||||||||||
| Unrealized gains/(losses) arising during the period | $ | ( | $ | $ | ( | |||||||||||||||
| Reclassification of (gains)/losses to: | ||||||||||||||||||||
| Cost of services | ( | |||||||||||||||||||
| Cost of sales | ( | |||||||||||||||||||
| Cost of financing | ( | |||||||||||||||||||
| SG&A expense | ( | |||||||||||||||||||
| Other (income) and expense | ( | ( | ||||||||||||||||||
| Interest expense | ( | |||||||||||||||||||
| Total unrealized gains/(losses) on cash flow hedges | $ | ( | $ | $ | ( | |||||||||||||||
Retirement-related benefit plans (1) | ||||||||||||||||||||
| Prior service costs/(credits) | $ | ( | $ | $ | ( | |||||||||||||||
| Net gains/(losses) arising during the period | ( | |||||||||||||||||||
| Curtailments and settlements | ( | |||||||||||||||||||
| Amortization of prior service costs/(credits) | ( | ( | ||||||||||||||||||
| Amortization of net (gains)/losses | ( | |||||||||||||||||||
| Total retirement-related benefit plans | $ | $ | ( | $ | ||||||||||||||||
| Other comprehensive income/(loss) | $ | ( | $ | $ | ( | |||||||||||||||
94 | Notes to the Consolidated Financial Statements International Business Machines Corporation and Subsidiary Companies | |||||||
| ($ in millions) | ||||||||||||||||||||
| For the year ended December 31, 2024: | Before Tax Amount | Tax (Expense)/ Benefit | Net of Tax Amount | |||||||||||||||||
| Other comprehensive income/(loss) | ||||||||||||||||||||
| Foreign currency translation adjustments | $ | $ | ( | $ | ( | |||||||||||||||
| Net unrealized gains/(losses) on available-for-sale securities | $ | $ | $ | |||||||||||||||||
| Unrealized gains/(losses) on cash flow hedges | ||||||||||||||||||||
| Unrealized gains/(losses) arising during the period | $ | $ | ( | $ | ||||||||||||||||
| Reclassification of (gains)/losses to: | ||||||||||||||||||||
| Cost of services | ( | ( | ||||||||||||||||||
| Cost of sales | ( | ( | ||||||||||||||||||
| Cost of financing | ( | |||||||||||||||||||
| SG&A expense | ( | ( | ||||||||||||||||||
| Other (income) and expense | ( | |||||||||||||||||||
| Interest expense | ( | |||||||||||||||||||
| Total unrealized gains/(losses) on cash flow hedges | $ | $ | ( | $ | ||||||||||||||||
Retirement-related benefit plans (1) | ||||||||||||||||||||
| Prior service costs/(credits) | $ | ( | $ | $ | ( | |||||||||||||||
| Net gains/(losses) arising during the period | ( | |||||||||||||||||||
| Curtailments and settlements | ( | |||||||||||||||||||
| Amortization of prior service costs/(credits) | ( | ( | ||||||||||||||||||
| Amortization of net (gains)/losses | ( | |||||||||||||||||||
| Total retirement-related benefit plans | $ | $ | ( | $ | ||||||||||||||||
| Other comprehensive income/(loss) | $ | $ | ( | $ | ||||||||||||||||
| ($ in millions) | ||||||||||||||||||||
| For the year ended December 31, 2023: | Before Tax Amount | Tax (Expense)/ Benefit | Net of Tax Amount | |||||||||||||||||
| Other comprehensive income/(loss) | ||||||||||||||||||||
| Foreign currency translation adjustments | $ | $ | $ | |||||||||||||||||
| Net unrealized gains/(losses) on available-for-sale securities | $ | $ | $ | |||||||||||||||||
| Unrealized gains/(losses) on cash flow hedges | ||||||||||||||||||||
| Unrealized gains/(losses) arising during the period | $ | $ | ( | $ | ||||||||||||||||
| Reclassification of (gains)/losses to: | ||||||||||||||||||||
| Cost of services | ( | |||||||||||||||||||
| Cost of sales | ( | ( | ||||||||||||||||||
| Cost of financing | ( | |||||||||||||||||||
| SG&A expense | ( | ( | ||||||||||||||||||
| Other (income) and expense | ( | ( | ||||||||||||||||||
| Interest expense | ( | |||||||||||||||||||
| Total unrealized gains/(losses) on cash flow hedges | $ | $ | ( | $ | ||||||||||||||||
Retirement-related benefit plans (1) | ||||||||||||||||||||
| Prior service costs/(credits) | $ | $ | $ | |||||||||||||||||
| Net gains/(losses) arising during the period | ( | ( | ||||||||||||||||||
| Curtailments and settlements | ( | |||||||||||||||||||
| Amortization of prior service costs/(credits) | ( | ( | ||||||||||||||||||
| Amortization of net (gains)/losses | ( | |||||||||||||||||||
| Total retirement-related benefit plans | $ | ( | $ | $ | ( | |||||||||||||||
| Other comprehensive income/(loss) | $ | ( | $ | $ | ( | |||||||||||||||
Notes to the Consolidated Financial Statements International Business Machines Corporation and Subsidiary Companies | 95 | |||||||
| ($ in millions) | |||||||||||||||||||||||||||||
Foreign Currency Translation Adjustments (1) | Net Unrealized Gains/(Losses) on Available- For-Sale Securities | Net Unrealized Gains/(Losses) on Cash Flow Hedges | Net Change Retirement- Related Benefit Plans | Accumulated Other Comprehensive Income/(Loss) | |||||||||||||||||||||||||
| December 31, 2022 | $ | ( | $ | ( | $ | ( | $ | ( | $ | ( | |||||||||||||||||||
| Other comprehensive income before reclassifications | ( | ( | |||||||||||||||||||||||||||
| Amount reclassified from accumulated other comprehensive income | — | — | ( | ||||||||||||||||||||||||||
| Total change for the period | ( | ( | |||||||||||||||||||||||||||
| December 31, 2023 | ( | ( | ( | ( | ( | ||||||||||||||||||||||||
| Other comprehensive income before reclassifications | ( | ( | |||||||||||||||||||||||||||
Amount reclassified from accumulated other comprehensive income (2) | — | — | |||||||||||||||||||||||||||
| Total change for the period | ( | ||||||||||||||||||||||||||||
| December 31, 2024 | ( | ( | ( | ||||||||||||||||||||||||||
| Other comprehensive income before reclassifications | ( | ( | ( | ( | ( | ||||||||||||||||||||||||
| Amount reclassified from accumulated other comprehensive income | — | — | ( | ||||||||||||||||||||||||||
| Total change for the period | ( | ( | ( | ( | |||||||||||||||||||||||||
| December 31, 2025 | $ | ( | $ | $ | ( | $ | ( | $ | ( | ||||||||||||||||||||
96 | Notes to the Consolidated Financial Statements International Business Machines Corporation and Subsidiary Companies | |||||||
Notes to the Consolidated Financial Statements International Business Machines Corporation and Subsidiary Companies | 97 | |||||||
| ($ in millions) | ||||||||||||||
| At December 31: | 2025 | 2024 | ||||||||||||
| Carrying amount of the hedged item | $ | $ | ( | |||||||||||
| Cumulative hedging adjustments included in the carrying amount—assets/(liabilities) | ( | |||||||||||||
| L | ||||||||||||||
| Carrying amount of the hedged item | ( | ( | ||||||||||||
Cumulative hedging adjustments included in the carrying amount—assets/(liabilities) (1) | ||||||||||||||
98 | Notes to the Consolidated Financial Statements International Business Machines Corporation and Subsidiary Companies | |||||||
| ($ in millions) | ||||||||||||||||||||
(Gains)/Losses of Total Hedge Activity | ||||||||||||||||||||
| For the year ended December 31: | 2025 | 2024 | 2023 | |||||||||||||||||
| Cost of services | $ | $ | ( | $ | ||||||||||||||||
| Cost of sales | ( | ( | ||||||||||||||||||
| Cost of financing | ( | |||||||||||||||||||
| SG&A expense | ( | ( | ( | |||||||||||||||||
| Other (income) and expense | ( | ( | ||||||||||||||||||
| Interest expense | ( | |||||||||||||||||||
| ($ in millions) | ||||||||||||||||||||||||||||||||||||||||||||
| (Gain)/Loss Recognized in Consolidated Income Statement | ||||||||||||||||||||||||||||||||||||||||||||
| Recognized on Derivatives | Attributable to Risk Being Hedged (1) | |||||||||||||||||||||||||||||||||||||||||||
| For the year ended December 31: | 2025 | 2024 | 2023 | 2025 | 2024 | 2023 | ||||||||||||||||||||||||||||||||||||||
Derivative instruments in fair value hedges (2) | ||||||||||||||||||||||||||||||||||||||||||||
| Interest rate contracts | Cost of financing | $ | ( | $ | $ | $ | $ | ( | $ | |||||||||||||||||||||||||||||||||||
| Interest expense | ( | ( | ||||||||||||||||||||||||||||||||||||||||||
| Derivative instruments not designated as hedging instruments | ||||||||||||||||||||||||||||||||||||||||||||
| Foreign exchange contracts | Other (income) and expense | ( | N/A | N/A | N/A | |||||||||||||||||||||||||||||||||||||||
| Equity contracts | SG&A expense | ( | ( | ( | N/A | N/A | N/A | |||||||||||||||||||||||||||||||||||||
| Other (income) and expense | N/A | N/A | N/A | |||||||||||||||||||||||||||||||||||||||||
| Total | $ | ( | $ | $ | $ | $ | ( | $ | ||||||||||||||||||||||||||||||||||||
Notes to the Consolidated Financial Statements International Business Machines Corporation and Subsidiary Companies | 99 | |||||||
| ($ in millions) | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Effect of Derivatives Recognized in Consolidated Income Statement and Other Comprehensive Income | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| (Gains)/Losses | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| For the year ended | Gains/(Losses) Recognized in OCI | Reclassified from AOCI | Amounts Excluded from Effectiveness Testing (1) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| December 31: | 2025 | 2024 | 2023 | 2025 | 2024 | 2023 | 2025 | 2024 | 2023 | |||||||||||||||||||||||||||||||||||||||||||||||||||||
| Derivative instruments in cash flow hedges | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Interest rate contracts | $ | $ | $ | Cost of financing | $ | $ | $ | N/A | N/A | N/A | ||||||||||||||||||||||||||||||||||||||||||||||||||||
| Interest expense | N/A | N/A | N/A | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Foreign exchange contracts | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Amount included in the assessment of effectiveness | Cost of services | ( | N/A | N/A | N/A | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Cost of sales | ( | ( | N/A | N/A | N/A | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Cost of financing | N/A | N/A | N/A | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| SG&A expense | ( | ( | N/A | N/A | N/A | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Other (income) and expense | ( | ( | N/A | N/A | N/A | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Interest expense | N/A | N/A | N/A | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Amount excluded from the assessment of effectiveness | ( | ( | ( | Other (income) and expense | N/A | N/A | N/A | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
Instruments in net investment hedges (2) | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Foreign exchange contracts | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Amount included in the assessment of effectiveness | ( | ( | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Amount excluded from the assessment of effectiveness | Cost of financing | N/A | N/A | N/A | ( | ( | ( | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Interest expense | N/A | N/A | N/A | ( | ( | ( | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Total | $ | ( | $ | $ | ( | $ | ( | $ | $ | ( | $ | ( | $ | ( | $ | ( | ||||||||||||||||||||||||||||||||||||||||||||||
100 | Notes to the Consolidated Financial Statements International Business Machines Corporation and Subsidiary Companies | |||||||
| ($ in millions) | ||||||||||||||||||||
| For the year ended December 31: | 2025 | 2024 | 2023 | |||||||||||||||||
| Cost | $ | $ | $ | |||||||||||||||||
| SG&A expense | ||||||||||||||||||||
| R&D expense | ||||||||||||||||||||
| Pre-tax stock-based compensation cost | ||||||||||||||||||||
| Income tax benefits | ( | ( | ( | |||||||||||||||||
| Net stock-based compensation cost | $ | $ | $ | |||||||||||||||||
| RSUs | PSUs | |||||||||||||||||||||||||
| Weighted-Average Grant Price | Number of Units | Weighted-Average Grant Price | Number of Units (1) | |||||||||||||||||||||||
| Balance at January 1, 2023 | $ | $ | ||||||||||||||||||||||||
| Awards granted | ||||||||||||||||||||||||||
| Awards released | ( | ( | ||||||||||||||||||||||||
Awards canceled/forfeited/performance adjusted (2) | ( | ( | ||||||||||||||||||||||||
| Balance at December 31, 2023 | $ | $ | ||||||||||||||||||||||||
| Awards granted | ||||||||||||||||||||||||||
| Awards released | ( | ( | ||||||||||||||||||||||||
Awards canceled/forfeited/performance adjusted (2) | ( | ( | ||||||||||||||||||||||||
| Balance at December 31, 2024 | $ | $ | ||||||||||||||||||||||||
| Awards granted | ||||||||||||||||||||||||||
| Awards released | ( | ( | ||||||||||||||||||||||||
Awards canceled/forfeited/performance adjusted (2) | ( | ( | ||||||||||||||||||||||||
| Balance at December 31, 2025 | $ | $ | ||||||||||||||||||||||||
Notes to the Consolidated Financial Statements International Business Machines Corporation and Subsidiary Companies | 101 | |||||||
| ($ in millions) | ||||||||||||||||||||
| For the year ended December 31: | 2025 | 2024 | 2023 | |||||||||||||||||
| RSUs | ||||||||||||||||||||
| Granted | $ | $ | $ | |||||||||||||||||
| Vested | ||||||||||||||||||||
| PSUs | ||||||||||||||||||||
| Granted | $ | $ | $ | |||||||||||||||||
| Vested | ||||||||||||||||||||
| For the year ended December 31: | 2025 | 2024 | 2023 | |||||||||||||||||
| Expected term (in years) | ||||||||||||||||||||
| Expected volatility | % | % | % | |||||||||||||||||
| Risk-free rate | % | % | % | |||||||||||||||||
| Dividend yield | % | % | % | |||||||||||||||||
102 | Notes to the Consolidated Financial Statements International Business Machines Corporation and Subsidiary Companies | |||||||
| Weighted-Average Exercise Price | Number of Shares Under Option | |||||||||||||
| Balance at January 1, 2023 | $ | |||||||||||||
| Options granted | ||||||||||||||
| Options exercised | ( | |||||||||||||
| Options forfeited/cancelled/expired | ( | |||||||||||||
| Balance at December 31, 2023 | $ | |||||||||||||
| Options granted | ||||||||||||||
| Options exercised | ( | |||||||||||||
| Options forfeited/cancelled/expired | ( | |||||||||||||
| Balance at December 31, 2024 | $ | |||||||||||||
| Options granted | ||||||||||||||
| Options exercised | ( | |||||||||||||
| Options forfeited/cancelled/expired | ( | |||||||||||||
| Balance at December 31, 2025 | $ | |||||||||||||
| Vested and exercisable at December 31, 2025 | $ | |||||||||||||
Notes to the Consolidated Financial Statements International Business Machines Corporation and Subsidiary Companies | 103 | |||||||
| Plan | Eligibility | Funding | Benefit Calculation | Other | |||||||||||||
| U.S. Defined Benefit (DB) Pension Plans | IBM Personal Pension Plan (Qualified PPP) which includes the Retirement Benefit Account (“RBA”) as of January 1, 2024 | U.S. regular, full-time and part-time employees hired prior to January 1, 2005 RBA - U.S. regular, full-time and part time employees with at least one year of service on or after January 1, 2024 | Any company contributions, required or voluntary, are to an irrevocable trust fund, held for the sole benefit of participants and beneficiaries | Vary based on the participant: Based on average earnings, years of service and age Cash balance formula based on percentage of employees’ annual salary, as well as an interest crediting rate (includes RBA as of January 1, 2024) | Excluding RBA, benefit accruals ceased December 31, 2007 Certain defined benefit pension obligations and related plan assets were transferred in 2024, as described under “IBM Retirement Plan Changes,” below | ||||||||||||
Excess Personal Pension Plan (“Excess PPP”) | U.S. regular, full-time and part-time employees hired prior to January 1, 2005 | Unfunded, provides benefits in excess of IRS limitations for qualified plans | Benefit accruals ceased December 31, 2007 | ||||||||||||||
Supplemental Executive Retention Plan (“Retention Plan”) | Eligible U.S. executives | Unfunded | Based on average earnings, years of service and age | ||||||||||||||
U.S. Defined Contribution (DC) Plans | 401(k) Plan | U.S. regular, full-time and part-time employees | All plan participant contributions are made in cash and invested in accordance with participants’ investment elections | Employees can save up to 80% of eligible pay, subject to the Internal Revenue Code (IRC) annual contribution limit | All amounts in the plan are 100% vested | ||||||||||||
| Excess Savings Plan | U.S. employees whose eligible compensation is expected to exceed IRS compensation limit for qualified plans | Unfunded, non-qualified amounts deferred are record-keeping (notional) accounts and are not held in trust for the participants, but may be invested in accordance with participants’ investment elections (under the 401(k) Plan options) | Company matches contributions on eligible compensation deferred and on compensation earned in excess of the IRC pay limit | Amounts deferred into the Plan, including company contributions, are recorded as liabilities | |||||||||||||
U.S. Nonpension Postretirement Benefit Plan | Nonpension Postretirement Plan (IBM Benefits Plan for Retired Employees) | Medical and dental benefits for eligible U.S. retirees and eligible dependents, as well as life insurance for eligible U.S. retirees | Company contributes to irrevocable trust fund, held for the sole benefit of participants and beneficiaries | Varies based on plan design formulas and eligibility requirements | Since January 1, 2004, new hires are not eligible for these benefits | ||||||||||||
| Non-U.S. Plans | DB or DC | Eligible regular employees in certain non-U.S. subsidiaries or branches | Company deposits funds under various fiduciary-type arrangements, purchases annuities under group contracts or provides reserves for these plans | Based either on years of service and the employee’s compensation (generally during a fixed number of years immediately before retirement) or on annual credits | In certain countries, benefit accruals have ceased and/or have been closed to new hires as of various dates Certain defined benefit pension obligations and related plan assets were transferred in 2024, as described under “IBM Retirement Plan Changes,” below | ||||||||||||
| Nonpension Postretirement Plan | Medical and dental benefits for eligible non-U.S. retirees and eligible dependents, as well as life insurance for certain eligible non-U.S. retirees | Primarily unfunded except for a few select countries where the company contributes to irrevocable trust funds held for the sole benefit of participants and beneficiaries | Varies based on plan design formulas and eligibility requirements by country | Most non-U.S. retirees are covered by local government sponsored and administered programs | |||||||||||||
104 | Notes to the Consolidated Financial Statements International Business Machines Corporation and Subsidiary Companies | |||||||
| ($ in millions) | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| U.S. Plans | Non-U.S. Plans | Total | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
| For the year ended December 31: | 2025 | 2024 | 2023 | 2025 | 2024 | 2023 | 2025 | 2024 | 2023 | |||||||||||||||||||||||||||||||||||||||||||||||
Total defined benefit pension plans (income)/cost (1) | $ | $ | $ | ( | $ | $ | $ | $ | $ | $ | ||||||||||||||||||||||||||||||||||||||||||||||
Total defined contribution plans cost (2) | $ | $ | $ | $ | $ | $ | $ | $ | $ | |||||||||||||||||||||||||||||||||||||||||||||||
| Nonpension postretirement benefit plans cost | $ | $ | $ | $ | $ | $ | $ | $ | $ | |||||||||||||||||||||||||||||||||||||||||||||||
Total retirement-related benefits net periodic cost (1) | $ | $ | $ | $ | $ | $ | $ | $ | $ | |||||||||||||||||||||||||||||||||||||||||||||||
| ($ in millions) | ||||||||||||||||||||||||||||||||||||||
| Benefit Obligations | Fair Value of Plan Assets | Funded Status (1) | ||||||||||||||||||||||||||||||||||||
| At December 31: | 2025 | 2024 | 2025 | 2024 | 2025 | 2024 | ||||||||||||||||||||||||||||||||
| U.S. Plans | ||||||||||||||||||||||||||||||||||||||
| Overfunded plans | ||||||||||||||||||||||||||||||||||||||
Qualified PPP | $ | $ | $ | $ | $ | $ | ||||||||||||||||||||||||||||||||
| Underfunded plans | ||||||||||||||||||||||||||||||||||||||
Nonqualified defined benefit pension plans (2) | ( | ( | ||||||||||||||||||||||||||||||||||||
| Nonpension postretirement benefit plan | ( | ( | ||||||||||||||||||||||||||||||||||||
| Total underfunded U.S. plans | $ | $ | $ | $ | $ | ( | $ | ( | ||||||||||||||||||||||||||||||
| Non-U.S. Plans | ||||||||||||||||||||||||||||||||||||||
| Overfunded plans | ||||||||||||||||||||||||||||||||||||||
Qualified defined benefit pension plans (3) | $ | $ | $ | $ | $ | $ | ||||||||||||||||||||||||||||||||
| Total overfunded non-U.S. plans | $ | $ | $ | $ | $ | $ | ||||||||||||||||||||||||||||||||
| Underfunded plans | ||||||||||||||||||||||||||||||||||||||
Qualified defined benefit pension plans (3) | $ | $ | $ | $ | $ | ( | $ | ( | ||||||||||||||||||||||||||||||
Nonqualified defined benefit pension plans (3) | ( | ( | ||||||||||||||||||||||||||||||||||||
| Nonpension postretirement benefit plans | ( | ( | ||||||||||||||||||||||||||||||||||||
| Total underfunded non-U.S. plans | $ | $ | $ | $ | $ | ( | $ | ( | ||||||||||||||||||||||||||||||
| Total overfunded plans | $ | $ | $ | $ | $ | $ | ||||||||||||||||||||||||||||||||
| Total underfunded plans | $ | $ | $ | $ | $ | ( | $ | ( | ||||||||||||||||||||||||||||||
Notes to the Consolidated Financial Statements International Business Machines Corporation and Subsidiary Companies | 105 | |||||||
| ($ in millions) | ||||||||||||||||||||||||||||||||||||||
| Defined Benefit Pension Plans | ||||||||||||||||||||||||||||||||||||||
| U.S. Plans | Non-U.S. Plans | |||||||||||||||||||||||||||||||||||||
| For the year ended December 31: | 2025 | 2024 | 2023 | 2025 | 2024 | 2023 | ||||||||||||||||||||||||||||||||
Service cost (1) | $ | $ | $ | $ | $ | $ | ||||||||||||||||||||||||||||||||
Interest cost (2) | ||||||||||||||||||||||||||||||||||||||
Expected return on plan assets (2) | ( | ( | ( | ( | ( | ( | ||||||||||||||||||||||||||||||||
Amortization of prior service costs/(credits) (2) | ||||||||||||||||||||||||||||||||||||||
Recognized actuarial losses (2) | ||||||||||||||||||||||||||||||||||||||
Curtailments and settlements (2) (3) | ||||||||||||||||||||||||||||||||||||||
| Multi-employer plans | ||||||||||||||||||||||||||||||||||||||
Other costs/(credits) (2) | ||||||||||||||||||||||||||||||||||||||
Total net periodic (income)/cost (3) | $ | $ | $ | ( | $ | $ | $ | |||||||||||||||||||||||||||||||
| ($ in millions) | ||||||||||||||||||||||||||||||||||||||
| Nonpension Postretirement Benefit Plans | ||||||||||||||||||||||||||||||||||||||
| U.S. Plan | Non-U.S. Plans | |||||||||||||||||||||||||||||||||||||
| For the year ended December 31: | 2025 | 2024 | 2023 | 2025 | 2024 | 2023 | ||||||||||||||||||||||||||||||||
| Service cost | $ | $ | $ | $ | $ | $ | ||||||||||||||||||||||||||||||||
Interest cost (2) | ||||||||||||||||||||||||||||||||||||||
Expected return on plan assets (2) | ( | ( | ( | |||||||||||||||||||||||||||||||||||
Amortization of prior service costs/(credits) (2) | ( | ( | ( | |||||||||||||||||||||||||||||||||||
Recognized actuarial losses (2) | ( | ( | ||||||||||||||||||||||||||||||||||||
Curtailments and settlements (2) | ( | |||||||||||||||||||||||||||||||||||||
Other costs/(credits) (2) | ||||||||||||||||||||||||||||||||||||||
| Total net periodic cost | $ | $ | $ | $ | $ | $ | ||||||||||||||||||||||||||||||||
106 | Notes to the Consolidated Financial Statements International Business Machines Corporation and Subsidiary Companies | |||||||
Notes to the Consolidated Financial Statements International Business Machines Corporation and Subsidiary Companies | 107 | |||||||
| ($ in millions) | ||||||||||||||||||||||||||||||||||||||||||||||||||
| Defined Benefit Pension Plans | Nonpension Postretirement Benefit Plans | |||||||||||||||||||||||||||||||||||||||||||||||||
| U.S. Plans | Non-U.S. Plans | U.S. Plan | Non-U.S. Plans | |||||||||||||||||||||||||||||||||||||||||||||||
| 2025 | 2024 | 2025 | 2024 | 2025 | 2024 | 2025 | 2024 | |||||||||||||||||||||||||||||||||||||||||||
| Change in benefit obligation | ||||||||||||||||||||||||||||||||||||||||||||||||||
| Benefit obligation at January 1 | $ | $ | $ | $ | $ | $ | $ | $ | ||||||||||||||||||||||||||||||||||||||||||
| Service cost | ||||||||||||||||||||||||||||||||||||||||||||||||||
| Interest cost | ||||||||||||||||||||||||||||||||||||||||||||||||||
| Plan participants' contributions | ||||||||||||||||||||||||||||||||||||||||||||||||||
| Acquisitions/divestitures, net | ||||||||||||||||||||||||||||||||||||||||||||||||||
| Actuarial losses/(gains) | ( | ( | ( | |||||||||||||||||||||||||||||||||||||||||||||||
| Benefits paid from trust | ( | ( | ( | ( | ( | ( | ( | ( | ||||||||||||||||||||||||||||||||||||||||||
| Direct benefit payments | ( | ( | ( | ( | ( | ( | ( | ( | ||||||||||||||||||||||||||||||||||||||||||
| Foreign exchange impact | ( | ( | ||||||||||||||||||||||||||||||||||||||||||||||||
Amendments/curtailments/settlements/other (1) | ( | ( | ( | ( | ( | |||||||||||||||||||||||||||||||||||||||||||||
| Benefit obligation at December 31 | $ | $ | $ | $ | $ | $ | $ | $ | ||||||||||||||||||||||||||||||||||||||||||
| Change in plan assets | ||||||||||||||||||||||||||||||||||||||||||||||||||
| Fair value of plan assets at January 1 | $ | $ | $ | $ | $ | $ | $ | $ | ||||||||||||||||||||||||||||||||||||||||||
| Actual return on plan assets | ||||||||||||||||||||||||||||||||||||||||||||||||||
| Employer contributions | ||||||||||||||||||||||||||||||||||||||||||||||||||
| Acquisitions/divestitures, net | ||||||||||||||||||||||||||||||||||||||||||||||||||
| Plan participants' contributions | ||||||||||||||||||||||||||||||||||||||||||||||||||
| Benefits paid from trust | ( | ( | ( | ( | ( | ( | ( | ( | ||||||||||||||||||||||||||||||||||||||||||
| Foreign exchange impact | ( | ( | ||||||||||||||||||||||||||||||||||||||||||||||||
Amendments/curtailments/settlements/other (1) | ( | ( | ( | ( | ||||||||||||||||||||||||||||||||||||||||||||||
| Fair value of plan assets at December 31 | $ | $ | $ | $ | $ | $ | $ | $ | ||||||||||||||||||||||||||||||||||||||||||
| Funded status at December 31 | $ | $ | $ | ( | $ | ( | $ | ( | $ | ( | $ | ( | $ | ( | ||||||||||||||||||||||||||||||||||||
Accumulated benefit obligation (2) | $ | $ | $ | $ | N/A | N/A | N/A | N/A | ||||||||||||||||||||||||||||||||||||||||||
108 | Notes to the Consolidated Financial Statements International Business Machines Corporation and Subsidiary Companies | |||||||
| ($ in millions) | ||||||||||||||||||||||||||||||||||||||||||||||||||
| Defined Benefit Pension Plans | Nonpension Postretirement Benefit Plans | |||||||||||||||||||||||||||||||||||||||||||||||||
| U.S. Plans | Non-U.S. Plans | U.S. Plan | Non-U.S. Plans | |||||||||||||||||||||||||||||||||||||||||||||||
| At December 31: | 2025 | 2024 | 2025 | 2024 | 2025 | 2024 | 2025 | 2024 | ||||||||||||||||||||||||||||||||||||||||||
| Prepaid pension assets | $ | $ | $ | $ | $ | $ | $ | $ | ||||||||||||||||||||||||||||||||||||||||||
| Current liabilities—compensation and benefits | ( | ( | ( | ( | ( | ( | ( | ( | ||||||||||||||||||||||||||||||||||||||||||
| Noncurrent liabilities—retirement and nonpension postretirement benefit obligations | ( | ( | ( | ( | ( | ( | ( | ( | ||||||||||||||||||||||||||||||||||||||||||
| Funded status—net | $ | $ | $ | ( | $ | ( | $ | ( | $ | ( | $ | ( | $ | ( | ||||||||||||||||||||||||||||||||||||
| ($ in millions) | ||||||||||||||||||||||||||||||||||||||||||||||||||
| Defined Benefit Pension Plans | Nonpension Postretirement Benefit Plans | |||||||||||||||||||||||||||||||||||||||||||||||||
| U.S. Plans | Non-U.S. Plans | U.S. Plan | Non-U.S. Plans | |||||||||||||||||||||||||||||||||||||||||||||||
| 2025 | 2024 | 2025 | 2024 | 2025 | 2024 | 2025 | 2024 | |||||||||||||||||||||||||||||||||||||||||||
| Net loss at January 1 | $ | $ | $ | $ | $ | $ | $ | $ | ||||||||||||||||||||||||||||||||||||||||||
| Current period loss/(gain) | ( | ( | ( | ( | ||||||||||||||||||||||||||||||||||||||||||||||
Curtailments and settlements (1) | ( | ( | ( | |||||||||||||||||||||||||||||||||||||||||||||||
| Amortization of net loss included in net periodic (income)/cost | ( | ( | ( | ( | ( | |||||||||||||||||||||||||||||||||||||||||||||
| Net loss at December 31 | $ | $ | $ | $ | $ | $ | $ | $ | ||||||||||||||||||||||||||||||||||||||||||
| Prior service costs/(credits) at January 1 | $ | $ | $ | $ | $ | ( | $ | ( | $ | ( | $ | ( | ||||||||||||||||||||||||||||||||||||||
| Current period prior service costs/(credits) | ||||||||||||||||||||||||||||||||||||||||||||||||||
| Curtailments, settlements and other | ||||||||||||||||||||||||||||||||||||||||||||||||||
| Amortization of prior service (costs)/credits included in net periodic (income)/cost | ( | ( | ||||||||||||||||||||||||||||||||||||||||||||||||
| Prior service costs/(credits) at December 31 | $ | $ | $ | $ | $ | ( | $ | ( | $ | ( | $ | ( | ||||||||||||||||||||||||||||||||||||||
| Transition (assets)/liabilities at January 1 | $ | $ | $ | $ | $ | $ | $ | $ | ||||||||||||||||||||||||||||||||||||||||||
| Transition (assets)/liabilities at December 31 | $ | $ | $ | $ | $ | $ | $ | $ | ||||||||||||||||||||||||||||||||||||||||||
Total loss recognized in accumulated other comprehensive income/(loss) (2) | $ | $ | $ | $ | $ | ( | $ | ( | $ | $ | ||||||||||||||||||||||||||||||||||||||||
Notes to the Consolidated Financial Statements International Business Machines Corporation and Subsidiary Companies | 109 | |||||||
| Defined Benefit Pension Plans | |||||||||||||||||||||||||||||||||||
| U.S. Plans | Non-U.S. Plans | ||||||||||||||||||||||||||||||||||
| 2025 | 2024 | 2023 | 2025 | 2024 | 2023 | ||||||||||||||||||||||||||||||
| Weighted-average assumptions used to measure net periodic (income)/cost for the year ended December 31 | |||||||||||||||||||||||||||||||||||
Discount rate (1) (2) | % | % | % | % | % | % | |||||||||||||||||||||||||||||
Expected long-term returns on plan assets (1) (2) | % | % | % | % | % | % | |||||||||||||||||||||||||||||
Rate of compensation increase (3) | % | % | N/A | % | % | % | |||||||||||||||||||||||||||||
Interest crediting rate (1) | % | % | % | % | % | % | |||||||||||||||||||||||||||||
| Weighted-average assumptions used to measure benefit obligations at December 31 | |||||||||||||||||||||||||||||||||||
| Discount rate | % | % | % | % | % | % | |||||||||||||||||||||||||||||
| Rate of compensation increase | % | % | % | % | % | % | |||||||||||||||||||||||||||||
| Interest crediting rate | % | % | % | % | % | % | |||||||||||||||||||||||||||||
| Nonpension Postretirement Benefit Plans | |||||||||||||||||||||||||||||||||||
| U.S. Plan | Non-U.S. Plans | ||||||||||||||||||||||||||||||||||
| 2025 | 2024 | 2023 | 2025 | 2024 | 2023 | ||||||||||||||||||||||||||||||
| Weighted-average assumptions used to measure net periodic cost for the year ended December 31 | |||||||||||||||||||||||||||||||||||
| Discount rate | % | % | % | % | % | % | |||||||||||||||||||||||||||||
| Expected long-term returns on plan assets | N/A | N/A | N/A | % | % | % | |||||||||||||||||||||||||||||
| Interest crediting rate | % | % | % | N/A | N/A | N/A | |||||||||||||||||||||||||||||
| Weighted-average assumptions used to measure benefit obligations at December 31 | |||||||||||||||||||||||||||||||||||
| Discount rate | % | % | % | % | % | % | |||||||||||||||||||||||||||||
| Interest crediting rate | % | % | % | N/A | N/A | N/A | |||||||||||||||||||||||||||||
110 | Notes to the Consolidated Financial Statements International Business Machines Corporation and Subsidiary Companies | |||||||
| Item | Description of Assumptions | ||||
| Discount Rate | Changes in discount rate assumptions impact net periodic (income)/cost and the PBO. For the U.S. and certain non-U.S. countries, a portfolio of high-quality corporate bonds is used to construct a yield curve. Cash flows from the company’s expected benefit obligation payments are matched to the yield curve to derive the discount rates. In other non-U.S. countries where the markets for high-quality long-term bonds are not as well developed, a portfolio of long-term government bonds is used as a base, and a credit spread is added to simulate corporate bond yields at these maturities in the jurisdiction of each plan. This is the benchmark for developing the respective discount rates. | ||||
| Expected Long-Term Returns on Plan Assets | Represents the expected long-term returns on plan assets based on the calculated market-related value of plan assets and considers long-term expectations for future returns and the investment policies and strategies discussed on page 111. These rates of return are developed and tested for reasonableness against historical returns by the company. The use of expected returns may result in pension income that is greater or less than the actual return of those plan assets in a given year. Over time, however, the expected long-term returns are designed to approximate the actual long-term returns, and therefore result in a pattern of income or loss recognition that more closely matches the pattern of the services provided by the employees. The difference between actual and expected returns is recognized as a component of net loss or gain in AOCI, which is amortized as a component of net periodic (income)/cost over the service lives or life expectancy of the plan participants, depending on the plan, provided such amounts exceed certain thresholds provided by accounting standards. The market-related value of plan assets recognizes changes in the fair value of plan assets systematically over a -year period in the expected return on plan assets line in net periodic (income)/cost. The projected long-term rate of return on plan assets for 2026 is | ||||
| Rate of Compensation Increases and Mortality Assumptions | Compensation rate increases are determined based on the company’s long-term plans for such increases. Mortality assumptions are based on life expectancy and death rates for different types of participants and are periodically updated based on actual experience. | ||||
| Interest Crediting Rate | Benefits for participants in Cash Balance Plans are calculated using a cash balance formula. An assumption underlying this formula is an interest crediting rate, which impacts both net periodic (income)/cost and the PBO. This provides the basis for projecting the expected interest rate that plan participants will earn on the benefits that they are expected to receive in the following year. | ||||
| Healthcare Cost Trend Rate | For nonpension postretirement benefit plans, the company determines healthcare cost trend rates based on medical cost inflation expectations in each market and IBM’s plan characteristics. The healthcare cost trend rate is an important consideration when setting future expectations for plan costs or benefit obligations, taking into account the terms of the plan which limit the company’s future obligations to the participants. The company’s U.S. healthcare cost trend rate assumption for 2026 is | ||||
Notes to the Consolidated Financial Statements International Business Machines Corporation and Subsidiary Companies | 111 | |||||||
112 | Notes to the Consolidated Financial Statements International Business Machines Corporation and Subsidiary Companies | |||||||
| ($ in millions) | ||||||||||||||||||||||||||||||||||||||||||||||||||
| U.S. Plan | Non-U.S. Plans | |||||||||||||||||||||||||||||||||||||||||||||||||
| Level 1 | Level 2 | Level 3 | Total | Level 1 | Level 2 | Level 3 | Total | |||||||||||||||||||||||||||||||||||||||||||
| Equity | ||||||||||||||||||||||||||||||||||||||||||||||||||
Equity securities (1) | $ | $ | $ | $ | $ | $ | $ | $ | ||||||||||||||||||||||||||||||||||||||||||
Equity mutual funds (2) | ||||||||||||||||||||||||||||||||||||||||||||||||||
| Fixed income | ||||||||||||||||||||||||||||||||||||||||||||||||||
Government and related (3) | ||||||||||||||||||||||||||||||||||||||||||||||||||
| Corporate bonds | ||||||||||||||||||||||||||||||||||||||||||||||||||
| Mortgage and asset-backed securities | ||||||||||||||||||||||||||||||||||||||||||||||||||
Fixed income mutual funds (4) | ||||||||||||||||||||||||||||||||||||||||||||||||||
Insurance contracts (5) | ||||||||||||||||||||||||||||||||||||||||||||||||||
Cash and short-term investments (6) | ( | |||||||||||||||||||||||||||||||||||||||||||||||||
| Real estate | ||||||||||||||||||||||||||||||||||||||||||||||||||
Derivatives (7) | ( | ( | ( | |||||||||||||||||||||||||||||||||||||||||||||||
Other mutual funds (8) | ||||||||||||||||||||||||||||||||||||||||||||||||||
| Subtotal | ||||||||||||||||||||||||||||||||||||||||||||||||||
| — | — | — | — | — | — | |||||||||||||||||||||||||||||||||||||||||||||
Other (10) | — | — | — | — | — | — | ( | |||||||||||||||||||||||||||||||||||||||||||
| Fair value of plan assets | $ | $ | $ | $ | $ | $ | $ | $ | ||||||||||||||||||||||||||||||||||||||||||
Notes to the Consolidated Financial Statements International Business Machines Corporation and Subsidiary Companies | 113 | |||||||
| ($ in millions) | ||||||||||||||||||||||||||||||||||||||||||||||||||
| U.S. Plan | Non-U.S. Plans | |||||||||||||||||||||||||||||||||||||||||||||||||
| Level 1 | Level 2 | Level 3 | Total | Level 1 | Level 2 | Level 3 | Total | |||||||||||||||||||||||||||||||||||||||||||
| Equity | ||||||||||||||||||||||||||||||||||||||||||||||||||
Equity securities (1) | $ | $ | $ | $ | $ | $ | $ | $ | ||||||||||||||||||||||||||||||||||||||||||
Equity mutual funds (2) | ||||||||||||||||||||||||||||||||||||||||||||||||||
| Fixed income | ||||||||||||||||||||||||||||||||||||||||||||||||||
Government and related (3) | ||||||||||||||||||||||||||||||||||||||||||||||||||
| Corporate bonds | ||||||||||||||||||||||||||||||||||||||||||||||||||
| Mortgage and asset-backed securities | ||||||||||||||||||||||||||||||||||||||||||||||||||
Fixed income mutual funds (4) | ||||||||||||||||||||||||||||||||||||||||||||||||||
Insurance contracts (5) | ||||||||||||||||||||||||||||||||||||||||||||||||||
Cash and short-term investments (6) | ( | |||||||||||||||||||||||||||||||||||||||||||||||||
| Real estate | ||||||||||||||||||||||||||||||||||||||||||||||||||
Derivatives (7) | ||||||||||||||||||||||||||||||||||||||||||||||||||
Other mutual funds (8) | ||||||||||||||||||||||||||||||||||||||||||||||||||
| Subtotal | ||||||||||||||||||||||||||||||||||||||||||||||||||
| — | — | — | — | — | — | |||||||||||||||||||||||||||||||||||||||||||||
Other (10) | — | — | — | — | — | — | ( | |||||||||||||||||||||||||||||||||||||||||||
| Fair value of plan assets | $ | $ | $ | $ | $ | $ | $ | $ | ||||||||||||||||||||||||||||||||||||||||||
114 | Notes to the Consolidated Financial Statements International Business Machines Corporation and Subsidiary Companies | |||||||
| ($ in millions) | |||||||||||||||||
Corporate Bonds | Other (1) | Total | |||||||||||||||
| Balance at January 1, 2025 | $ | $ | $ | ||||||||||||||
| Return on assets held at end of year | ( | ( | |||||||||||||||
| Return on assets sold during the year | ( | ( | |||||||||||||||
| Purchases, sales and settlements, net | ( | ( | |||||||||||||||
| Transfers, net | |||||||||||||||||
| Balance at December 31, 2025 | $ | $ | $ | ||||||||||||||
| ($ in millions) | |||||||||||||||||
Corporate Bonds | Other (1) | Total | |||||||||||||||
| Balance at January 1, 2024 | $ | $ | $ | ||||||||||||||
| Return on assets held at end of year | ( | ||||||||||||||||
| Return on assets sold during the year | |||||||||||||||||
| Purchases, sales and settlements, net | ( | ( | ( | ||||||||||||||
| Transfers, net | |||||||||||||||||
| Balance at December 31, 2024 | $ | $ | $ | ||||||||||||||
Notes to the Consolidated Financial Statements International Business Machines Corporation and Subsidiary Companies | 115 | |||||||
| ($ in millions) | |||||||||||
| For the years ended December 31: | 2025 | 2024 | |||||||||
| Non-U.S. DB plans | $ | $ | |||||||||
| Nonpension postretirement benefit plans | |||||||||||
| Multi-employer plans | |||||||||||
DC plans | |||||||||||
| Direct benefit payments | |||||||||||
| Total | $ | $ | |||||||||
| ($ in millions) | |||||||||||||||||
| Qualified U.S. Plan Payments | Nonqualified U.S. Plans Payments | Qualified Non-U.S. Plans Payments | Nonqualified Non-U.S. Plans Payments | Total Expected Benefit Payments | |||||||||||||
| 2026 | $ | $ | $ | $ | $ | ||||||||||||
| 2027 | |||||||||||||||||
| 2028 | |||||||||||||||||
| 2029 | |||||||||||||||||
| 2030 | |||||||||||||||||
| 2031-2035 | |||||||||||||||||
116 | Notes to the Consolidated Financial Statements International Business Machines Corporation and Subsidiary Companies | |||||||
| ($ in millions) | ||||||||||||||
| U.S. Plan Payments | Qualified Non-U.S. Plans Payments | Nonqualified Non-U.S. Plans Payments | Total Expected Benefit Payments | |||||||||||
| 2026 | $ | $ | $ | $ | ||||||||||
| 2027 | ||||||||||||||
| 2028 | ||||||||||||||
| 2029 | ||||||||||||||
| 2030 | ||||||||||||||
| 2031-2035 | ||||||||||||||
| ($ in millions) | |||||||||||||||||
| 2025 | 2024 | ||||||||||||||||
| At December 31: | Benefit Obligation | Plan Assets | Benefit Obligation | Plan Assets | |||||||||||||
| Plans with PBO in excess of plan assets | $ | $ | $ | $ | |||||||||||||
| Plans with ABO in excess of plan assets | |||||||||||||||||
| Plans with plan assets in excess of PBO | |||||||||||||||||
| ($ in millions) | |||||||||||||||||
| 2025 | 2024 | ||||||||||||||||
| At December 31: | Benefit Obligation | Plan Assets | Benefit Obligation | Plan Assets | |||||||||||||
| Plans with APBO in excess of plan assets | $ | $ | $ | $ | |||||||||||||
Performance Graphs International Business Machines Corporation and Subsidiary Companies | 117 | |||||||
One-Year | ||
Five-Year | ||
| (U.S. Dollar) | 12/2024 | 3/2025 | 6/2025 | 9/2025 | 12/2025 | |||||||||||||||||||||||||||||||||
 | International Business Machines | $ | 100.00 | $ | 113.87 | $ | 135.90 | $ | 130.99 | $ | 138.26 | |||||||||||||||||||||||||||
 | S & P 500 | $ | 100.00 | $ | 95.73 | $ | 106.20 | $ | 114.83 | $ | 117.88 | |||||||||||||||||||||||||||
 | S & P Information Technology | $ | 100.00 | $ | 87.35 | $ | 108.05 | $ | 122.31 | $ | 124.04 | |||||||||||||||||||||||||||
(U.S. Dollar) | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | ||||||||||||||||||||||||||||||||||||||
| International Business Machines | $ | 100.00 | $ | 117.00 | $ | 129.53 | $ | 157.86 | $ | 219.86 | $ | 303.97 | |||||||||||||||||||||||||||||||
| S & P 500 | $ | 100.00 | $ | 128.71 | $ | 105.40 | $ | 133.10 | $ | 166.40 | $ | 196.16 | |||||||||||||||||||||||||||||||
| S & P Information Technology | $ | 100.00 | $ | 134.53 | $ | 96.60 | $ | 152.48 | $ | 208.30 | $ | 258.38 | |||||||||||||||||||||||||||||||
118 | Stockholder Information International Business Machines Corporation and Subsidiary Companies | |||||||
| Company Name | State or country of incorporation or organization | Voting percent owned directly or indirectly by registrant | ||||||||||||
| IBM Argentina Sociedad de Responsabilidad Limitada | Argentina | 100 | ||||||||||||
| IBM Australia Limited | Australia | 100 | ||||||||||||
| IBM Global Financing Australia Limited | Australia | 100 | ||||||||||||
| IBM Oesterreich Internationale Bueromaschinen Gesellschaft m.b.H. | Austria | 100 | ||||||||||||
| Red Hat Austria GmbH | Austria | 100 | ||||||||||||
| IBM Bahamas Limited | Bahamas | 100 | ||||||||||||
| IBM Belgium Financial Services Company BV/SRL | Belgium | 100 | ||||||||||||
| International Business Machines of Belgium BV/SRL | Belgium | 100 | ||||||||||||
| WTC Insurance Corporation, Ltd. | Bermuda | 100 | ||||||||||||
| IBM Brasil—Industria, Maquinas e Servicos Limitada | Brazil | 100 | ||||||||||||
| Banco IBM S.A. | Brazil | 100 | ||||||||||||
| IBM Bulgaria Ltd. | Bulgaria | 100 | ||||||||||||
| IBM Canada Limited—IBM Canada Limitee | Canada | 100 | ||||||||||||
| IBM Global Financing Canada Corporation | Canada | 100 | ||||||||||||
IBM de Chile SpA | Chile | 100 | ||||||||||||
| IBM Global Financing de Chile SpA | Chile | 100 | ||||||||||||
| IBM (China) Investment Company Limited | China (P.R.C.) | 100 | ||||||||||||
| IBM (China) Co., Ltd. | China (P.R.C.) | 100 | ||||||||||||
| IBM de Colombia S.A.S. | Colombia | 100 | ||||||||||||
| IBM Business Transformation Center, S.r.l. | Costa Rica | 100 | ||||||||||||
| IBM Croatia Ltd./IBM Hrvatska d.o.o. | Croatia | 100 | ||||||||||||
| IBM Ceska Republika spol. s.r.o. | Czech Republic | 100 | ||||||||||||
| IBM Danmark ApS | Denmark | 100 | ||||||||||||
| Red Hat APS | Denmark | 100 | ||||||||||||
| IBM del Ecuador, C.A. | Ecuador | 100 | ||||||||||||
| IBM Egypt Business Support Services | Egypt | 100 | ||||||||||||
| IBM Eesti Osauhing (IBM Estonia Ou) | Estonia | 100 | ||||||||||||
| Oy IBM Finland AB | Finland | 100 | ||||||||||||
| Compagnie IBM France, S.A.S. | France | 100 | ||||||||||||
| IBM France Financement, SAS | France | 100 | ||||||||||||
| RED HAT FRANCE | France | 100 | ||||||||||||
| IBM Deutschland GmbH | Germany | 100 | ||||||||||||
| IBM Global Financing Deutschland GmbH | Germany | 100 | ||||||||||||
| Red Hat GmbH | Germany | 100 | ||||||||||||
| IBM Hellas Information Handling Systems S.A. | Greece | 100 | ||||||||||||
| IBM China/Hong Kong Limited | Hong Kong | 100 | ||||||||||||
| IBM Magyarorszagi Kft. | Hungary | 100 | ||||||||||||
| IBM India Private Limited | India | 100 | ||||||||||||
| PT IBM Indonesia | Indonesia | 100 | ||||||||||||
| IBM Ireland Limited | Ireland | 100 | ||||||||||||
| Company Name | State or country of incorporation or organization | Voting percent owned directly or indirectly by registrant | ||||||||||||
| IBM Ireland Product Distribution Limited | Ireland | 100 | ||||||||||||
| RED HAT LIMITED | Ireland | 100 | ||||||||||||
| IBM Israel Ltd. | Israel | 100 | ||||||||||||
| IBM Capital Italia S.r.l. | Italy | 100 | ||||||||||||
| IBM Italia Servizi Finanziari S.r.l. | Italy | 100 | ||||||||||||
| IBM Italia S.p.A. | Italy | 100 | ||||||||||||
| IBM Japan Credit LLC | Japan | 100 | ||||||||||||
| IBM Japan, Ltd. | Japan | 100 | ||||||||||||
| IBM East Africa Limited | Kenya | 100 | ||||||||||||
| IBM Korea, Inc. | Korea (South) | 100 | ||||||||||||
| "IBM Latvija" SIA | Latvia | 100 | ||||||||||||
| UAB “IBM Lietuva” | Lithuania | 100 | ||||||||||||
| IBM Luxembourg Sarl | Luxembourg | 100 | ||||||||||||
| IBM CAPITAL MALAYSIA SDN. BHD. | Malaysia | 100 | ||||||||||||
| IBM Malaysia Sdn. Bhd. | Malaysia | 100 | ||||||||||||
| IBM Malta Limited | Malta | 100 | ||||||||||||
| International Business Machines (Mauritius) Limited | Mauritius | 100 | ||||||||||||
| IBM de Mexico, Comercializacion y Servicios S. de R.L. de C.V. | Mexico | 100 | ||||||||||||
| IBM Maroc | Morocco | 100 | ||||||||||||
| IBM International Group B.V. | Netherlands | 100 | ||||||||||||
| IBM Nederland B.V. | Netherlands | 100 | ||||||||||||
| IBM New Zealand Limited | New Zealand | 100 | ||||||||||||
| RED HAT NEW ZEALAND LIMITED | New Zealand | 100 | ||||||||||||
| International Business Machines West Africa Limited | Nigeria | 100 | ||||||||||||
IBM Norge AS | Norway | 100 | ||||||||||||
| IBM del Peru, S.A.C. | Peru | 100 | ||||||||||||
| IBM Philippines, Incorporated | Philippines | 100 | ||||||||||||
| IBM Polska Sp. z.o.o. | Poland | 100 | ||||||||||||
| Companhia IBM Portuguesa, S.A. | Portugal | 100 | ||||||||||||
| IBM Qatar LLC | Qatar | 100 | ||||||||||||
| IBM Romania Srl | Romania | 100 | ||||||||||||
| IBM Middle East and North Africa RHQ LLC | Saudi Arabia | 100 | ||||||||||||
| IBM—International Business Machines d.o.o., Belgrade | Serbia | 100 | ||||||||||||
| IBM International Capital Pte. Ltd. | Singapore | 100 | ||||||||||||
| IBM Singapore Pte. Ltd. | Singapore | 100 | ||||||||||||
| RED HAT ASIA PACIFIC PTE. LTD. | Singapore | 100 | ||||||||||||
| IBM Slovensko spol s.r.o. | Slovak Republic | 100 | ||||||||||||
| IBM Slovenija d.o.o. | Slovenia | 100 | ||||||||||||
| IBM South Africa (Pty) Ltd. | South Africa | 100 | ||||||||||||
| International Business Machines, S.A. | Spain | 100 | ||||||||||||
| IBM Svenska Aktiebolag | Sweden | 100 | ||||||||||||
| IBM Schweiz AG—IBM Suisse SA—IBM Svizzera SA—IBM Switzerland Ltd | Switzerland | 100 | ||||||||||||
| IBM Taiwan Corporation | Taiwan | 100 | ||||||||||||
| IBM Tanzania Limited | Tanzania | 100 | ||||||||||||
| Company Name | State or country of incorporation or organization | Voting percent owned directly or indirectly by registrant | ||||||||||||
| IBM Thailand Company Limited | Thailand | 100 | ||||||||||||
| IBM Tunisie | Tunisia | 100 | ||||||||||||
| IBM (International Business Machines) Turk Limited Sirketi | Türkiye | 100 | ||||||||||||
| IBM Ukraine | Ukraine | 100 | ||||||||||||
| IBM Middle East FZ—LLC | United Arab Emirates | 100 | ||||||||||||
| IBM United Kingdom Limited | United Kingdom | 100 | ||||||||||||
| IBM United Kingdom Asset Leasing Limited | United Kingdom | 100 | ||||||||||||
| IBM United Kingdom Financial Services Limited | United Kingdom | 100 | ||||||||||||
| IBM del Uruguay, S.A. | Uruguay | 100 | ||||||||||||
| IBM Credit LLC | USA (Delaware) | 100 | ||||||||||||
| IBM International Group Capital LLC | USA (Delaware) | 100 | ||||||||||||
| IBM World Trade Corporation | USA (Delaware) | 100 | ||||||||||||
Red Hat, Inc. | USA (Delaware) | 100 | ||||||||||||
| IBM de Venezuela, S.C.A. | Venezuela | 100 | ||||||||||||
| IBM Vietnam Company Limited | Vietnam | 100 | ||||||||||||
| /s/ MARIANNE C. BROWN | |||||
| Director | |||||
| /s/ THOMAS BUBERL | |||||
| Director | |||||
| /s/ DAVID N. FARR | |||||
| Director | |||||
| /s/ ALEX GORSKY | |||||
| Director | |||||
| /s/ MICHELLE J. HOWARD | |||||
| Director | |||||
| /s/ ANDREW N. LIVERIS | |||||
| Director | |||||
| /s/ F. WILLIAM MCNABB III | |||||
| Director | |||||
| /s/ MICHAEL MIEBACH | |||||
| Director | |||||
| /s/ MARTHA E. POLLACK | |||||
| Director | |||||
| /s/ PETER R. VOSER | |||||
| Director | |||||
| /s/ FREDERICK H. WADDELL | |||||
| Director | |||||
| /s/ ALFRED W. ZOLLAR | |||||
| Director | |||||
| /s/ ARVIND KRISHNA | |||||
| Arvind Krishna Chairman, President and Chief Executive Officer | |||||
| /s/ JAMES J. KAVANAUGH | |||||
| James J. Kavanaugh Senior Vice President and Chief Financial Officer | |||||
| /s/ ARVIND KRISHNA | |||||
Arvind Krishna Chairman, President and Chief Executive Officer February 24, 2026 | |||||
| /s/ JAMES J. KAVANAUGH | |||||
James J. Kavanaugh Senior Vice President and Chief Financial Officer February 24, 2026 | |||||
Audit Information |
12 Months Ended |
|---|---|
Dec. 31, 2025 | |
| Audit Information [Abstract] | |
| Auditor Name | PricewaterhouseCoopers LLP |
| Auditor Firm ID | 238 |
| Auditor Location | New York, New York |
CONSOLIDATED INCOME STATEMENT - USD ($) $ in Millions |
12 Months Ended | ||||
|---|---|---|---|---|---|
Dec. 31, 2025 |
Dec. 31, 2024 |
Dec. 31, 2023 |
|||
| Revenue | $ 67,535 | $ 62,753 | $ 61,860 | ||
| Cost | 28,239 | 27,201 | 27,560 | ||
| Gross profit | 39,297 | 35,551 | 34,300 | ||
| Expense and other (income) | |||||
| Selling, general and administrative | 20,123 | 19,688 | 19,003 | ||
| Research and development | 8,316 | 7,479 | 6,775 | ||
| Intellectual property and custom development income | (964) | (996) | (860) | ||
| Other (income) and expense | [1] | (442) | 1,871 | (914) | |
| Interest expense | 1,935 | 1,712 | 1,607 | ||
| Total expense and other (income) | 28,968 | 29,754 | 25,610 | ||
| Income from continuing operations before income taxes | 10,328 | 5,797 | 8,690 | ||
| Provision for/(benefit from) income taxes | [1] | (242) | (218) | 1,176 | |
| Income from continuing operations | 10,571 | 6,015 | 7,514 | ||
| Income/(loss) from discontinued operations, net of tax | 22 | 8 | (12) | ||
| Net income | [1] | $ 10,593 | $ 6,023 | $ 7,502 | |
| Assuming dilution | |||||
| Continuing operations (in dollars per share) | [1] | $ 11.14 | $ 6.42 | $ 8.15 | |
| Discontinued operations (in dollars per share) | [1] | 0.02 | 0.01 | (0.01) | |
| Total (in dollars per share) | [1] | 11.17 | 6.43 | 8.14 | |
| Basic | |||||
| Continuing operations (in dollars per share) | [1] | 11.34 | 6.53 | 8.25 | |
| Discontinued operations (in dollars per share) | [1] | 0.02 | 0.01 | (0.01) | |
| Total (in dollars per share) | [1] | $ 11.36 | $ 6.53 | $ 8.23 | |
| Weighted-average number of common shares outstanding | |||||
| Assuming dilution (in shares) | 948,675,228 | 937,161,224 | 922,073,828 | ||
| Basic (in shares) | 932,293,927 | 921,767,834 | 911,210,319 | ||
| Services | |||||
| Revenue | $ 30,714 | $ 29,813 | $ 30,378 | ||
| Cost | 20,975 | 20,529 | 21,051 | ||
| Sales | |||||
| Revenue | 36,085 | 32,231 | 30,745 | ||
| Cost | 6,861 | 6,303 | 6,127 | ||
| Financing | |||||
| Revenue | 737 | 709 | 737 | ||
| Cost | $ 403 | $ 369 | $ 382 | ||
| |||||
CONSOLIDATED BALANCE SHEET - USD ($) $ in Millions |
Dec. 31, 2025 |
Dec. 31, 2024 |
|---|---|---|
| Current assets | ||
| Cash and cash equivalents | $ 13,587 | $ 13,947 |
| Restricted cash | 54 | 214 |
| Marketable securities | 830 | 644 |
| Notes and accounts receivable—trade (net of allowances of $99 in 2025 and $114 in 2024) | 8,112 | 6,804 |
| Short-term financing receivables | ||
| Held for investment (net of allowances of $106 in 2025 and $109 in 2024) | 7,344 | 6,259 |
| Held for sale | 1,131 | 900 |
| Other accounts receivable (net of allowances of $37 in 2025 and $31 in 2024) | 1,052 | 947 |
| Inventory | 1,220 | 1,289 |
| Deferred costs | 1,084 | 959 |
| Prepaid expenses and other current assets | 2,530 | 2,520 |
| Total current assets | 36,944 | 34,482 |
| Property, plant and equipment | 17,874 | 17,691 |
| Less: Accumulated depreciation | 11,975 | 11,959 |
| Property, plant and equipment—net | 5,899 | 5,731 |
| Operating right-of-use assets—net | 3,129 | 3,197 |
| Long-term financing receivables (net of allowances of $34 in 2025 and $19 in 2024) | 7,708 | 5,353 |
| Prepaid pension assets | 7,544 | 7,492 |
| Deferred costs | 825 | 788 |
| Deferred taxes | 8,610 | 6,978 |
| Goodwill | 67,717 | 60,706 |
| Intangible assets—net | 11,391 | 10,660 |
| Investments and sundry assets | 2,112 | 1,787 |
| Total assets | 151,880 | 137,175 |
| Current liabilities | ||
| Taxes | 2,347 | 2,033 |
| Short-term debt | 6,424 | 5,089 |
| Accounts payable | 4,756 | 4,032 |
| Compensation and benefits | 4,114 | 3,605 |
| Deferred income | 16,101 | 13,907 |
| Operating lease liabilities | 800 | 768 |
| Other accrued expenses and liabilities | 4,116 | 3,709 |
| Total current liabilities | 38,658 | 33,142 |
| Long-term debt | 54,836 | 49,884 |
| Retirement and nonpension postretirement benefit obligations | 9,018 | 9,432 |
| Deferred income | 4,271 | 3,622 |
| Operating lease liabilities | 2,547 | 2,655 |
| Other liabilities | 9,810 | 11,048 |
| Total liabilities | 119,139 | 109,783 |
| Commitments and Contingencies | ||
| IBM stockholders' equity | ||
| Common stock and additional paid-in capital | 63,318 | 61,380 |
| Retained earnings | 155,648 | 151,163 |
| Treasury stock, at cost (shares: 2025—1,353,666,394; 2024—1,352,874,243) | (170,605) | (169,968) |
| Accumulated other comprehensive income/(loss) | (15,713) | (15,269) |
| Total IBM stockholders' equity | 32,648 | 27,307 |
| Noncontrolling interests | 93 | 86 |
| Total equity | 32,740 | 27,393 |
| Total liabilities and equity | $ 151,880 | $ 137,175 |
CONSOLIDATED BALANCE SHEET (Parenthetical) - USD ($) $ in Millions |
Dec. 31, 2025 |
Dec. 31, 2024 |
|---|---|---|
| Statement of Financial Position [Abstract] | ||
| Notes and accounts receivable - trade, allowances | $ 99 | $ 114 |
| Short-term financing receivables - held for investment, allowances | 106 | 109 |
| Other accounts receivable, allowances | 37 | 31 |
| Long-term financing receivables, allowances | $ 34 | $ 19 |
| Common stock, Par value (in dollars per share) | $ 0.20 | $ 0.20 |
| Common stock, Shares authorized (in shares) | 4,687,500,000 | 4,687,500,000 |
| Common stock, Shares issued (in shares) | 2,290,618,523 | 2,279,164,313 |
| Treasury stock, Shares (in shares) | 1,353,666,394 | 1,352,874,243 |
CONSOLIDATED STATEMENT OF CASH FLOWS - USD ($) $ in Millions |
12 Months Ended | ||||||||
|---|---|---|---|---|---|---|---|---|---|
Dec. 31, 2025 |
Dec. 31, 2024 |
Dec. 31, 2023 |
|||||||
| Cash flows from operating activities | |||||||||
| Net income | [1] | $ 10,593 | $ 6,023 | $ 7,502 | |||||
| Adjustments to reconcile net income to cash provided by operating activities | |||||||||
| Pension settlement charges | 0 | 3,113 | 0 | ||||||
| Depreciation | [2] | 2,284 | 2,168 | 2,109 | |||||
| Amortization of capitalized software and acquired intangible assets | 2,737 | 2,499 | 2,287 | ||||||
| Stock-based compensation | 1,715 | 1,311 | 1,133 | ||||||
| Deferred taxes | [3] | (957) | (2,330) | (1,114) | |||||
| Net (gain)/loss on divestitures, asset sales and other | (39) | (652) | (170) | ||||||
| Change in operating assets and liabilities, net of acquisitions/divestitures | |||||||||
| Receivables (including financing receivables) | (4,278) | (374) | 725 | ||||||
| Retirement related | (50) | 265 | (462) | ||||||
| Inventory | 70 | (166) | 390 | ||||||
| Other assets/other liabilities | [3] | 495 | 1,601 | 1,466 | |||||
| Accounts payable | 624 | (13) | 65 | ||||||
| Net cash provided by operating activities | 13,193 | 13,445 | 13,931 | ||||||
| Cash flows from investing activities | |||||||||
| Payments for property, plant and equipment | (1,091) | (1,048) | (1,245) | ||||||
| Proceeds from disposition of property, plant and equipment/other | 121 | 557 | 321 | ||||||
| Investment in software | (647) | (637) | (565) | ||||||
| Purchases of marketable securities and other investments | (10,095) | (7,762) | (11,143) | ||||||
| Proceeds from disposition of marketable securities and other investments | 9,704 | 6,544 | 10,647 | ||||||
| Acquisition of businesses, net of cash acquired | (8,294) | (3,289) | (5,082) | ||||||
| Divestiture of businesses, net of cash transferred | (1) | 698 | (4) | ||||||
| Net cash provided by/(used in) investing activities | (10,302) | (4,937) | (7,070) | ||||||
| Cash flows from financing activities | |||||||||
| Proceeds from new debt | 8,391 | 5,705 | 9,586 | ||||||
| Payments to settle debt | (5,489) | (6,615) | (5,082) | ||||||
| Short-term borrowings/(repayments) less than 90 days—net | (29) | 30 | (7) | ||||||
| Common stock repurchases for tax withholdings | (1,018) | (651) | (402) | ||||||
| Proceeds from issuance of shares | 710 | 745 | 414 | ||||||
| Financing—other | (139) | (145) | (239) | ||||||
| Cash dividends paid | (6,255) | (6,147) | (6,040) | ||||||
| Net cash provided by/(used in) financing activities | (3,829) | (7,079) | (1,769) | ||||||
| Effect of exchange rate changes on cash, cash equivalents and restricted cash | 418 | (359) | 9 | ||||||
| Net change in cash, cash equivalents and restricted cash | (520) | 1,071 | 5,101 | ||||||
| Cash, cash equivalents and restricted cash at January 1 | 14,160 | 13,089 | 7,988 | ||||||
| Cash, cash equivalents and restricted cash at December 31 | 13,640 | 14,160 | 13,089 | ||||||
| Supplemental data | |||||||||
| Income taxes paid—net of refunds received | 1,948 | 1,723 | 1,564 | ||||||
| Interest paid on debt | $ 2,042 | $ 1,978 | $ 1,668 | ||||||
| |||||||||
CONSOLIDATED STATEMENT OF CASH FLOWS (Parenthetical) - USD ($) $ in Billions |
12 Months Ended | ||
|---|---|---|---|
Dec. 31, 2025 |
Dec. 31, 2024 |
Dec. 31, 2023 |
|
| Statement of Cash Flows [Abstract] | |||
| Operating lease right-of-use assets amortization expense | $ 0.9 | $ 0.9 | $ 0.9 |
CONSOLIDATED STATEMENT OF EQUITY - USD ($) $ in Millions |
Total |
Total IBM Stockholders’ Equity |
Common Stock and Additional Paid-in Capital |
Retained Earnings |
Treasury Stock |
Accumulated Other Comprehensive Income/(Loss) |
Non- Controlling Interests |
|||
|---|---|---|---|---|---|---|---|---|---|---|
| Balance at the beginning of the period at Dec. 31, 2022 | $ 22,021 | $ 21,944 | $ 58,343 | $ 149,825 | $ (169,484) | $ (16,740) | $ 77 | |||
| Net income plus other comprehensive income/(loss) | ||||||||||
| Net income | 7,502 | [1] | 7,502 | 7,502 | ||||||
| Other comprehensive income/(loss) | (2,021) | (2,021) | (2,021) | |||||||
| Total comprehensive income | 5,481 | 5,481 | ||||||||
| Cash dividends paid - common stock | (6,040) | (6,040) | (6,040) | |||||||
| Common stock issued under employee plans | 1,300 | 1,300 | 1,300 | |||||||
| Purchases and sales of treasury stock under employee plans - net | (152) | (152) | (11) | (140) | ||||||
| Changes in noncontrolling interests | 3 | 3 | ||||||||
| Balance at the end of the period at Dec. 31, 2023 | 22,613 | 22,533 | 59,643 | 151,276 | (169,624) | (18,761) | 80 | |||
| Net income plus other comprehensive income/(loss) | ||||||||||
| Net income | 6,023 | [1] | 6,023 | 6,023 | ||||||
| Other comprehensive income/(loss) | 3,492 | 3,492 | 3,492 | |||||||
| Total comprehensive income | 9,516 | 9,516 | ||||||||
| Cash dividends paid - common stock | (6,147) | (6,147) | (6,147) | |||||||
| Common stock issued under employee plans | 1,737 | 1,737 | 1,737 | |||||||
| Purchases and sales of treasury stock under employee plans - net | (332) | (332) | 11 | (343) | ||||||
| Changes in noncontrolling interests | 6 | 6 | ||||||||
| Balance at the end of the period at Dec. 31, 2024 | 27,393 | 27,307 | 61,380 | 151,163 | (169,968) | (15,269) | 86 | |||
| Net income plus other comprehensive income/(loss) | ||||||||||
| Net income | 10,593 | [1] | 10,593 | 10,593 | ||||||
| Other comprehensive income/(loss) | (445) | (445) | (445) | |||||||
| Total comprehensive income | 10,148 | 10,148 | ||||||||
| Cash dividends paid - common stock | (6,255) | (6,255) | (6,255) | |||||||
| Common stock issued under employee plans | 1,937 | 1,937 | 1,937 | |||||||
| Purchases and sales of treasury stock under employee plans - net | (490) | (490) | 148 | (637) | ||||||
| Changes in noncontrolling interests | 7 | 7 | ||||||||
| Balance at the end of the period at Dec. 31, 2025 | $ 32,740 | $ 32,648 | $ 63,318 | $ 155,648 | $ (170,605) | $ (15,713) | $ 93 | |||
| ||||||||||
CONSOLIDATED STATEMENT OF EQUITY (Parenthetical) - $ / shares |
12 Months Ended | ||
|---|---|---|---|
Dec. 31, 2025 |
Dec. 31, 2024 |
Dec. 31, 2023 |
|
| Statement of Stockholders' Equity [Abstract] | |||
| Cash dividend per common share (in dollars per share) | $ 6.71 | $ 6.67 | $ 6.63 |
| Common stock issued under employee plans (in shares) | 11,454,210 | 12,253,153 | 9,794,240 |
| Purchases of treasury stock under employee plans (in shares) | 3,815,280 | 3,430,885 | 2,953,554 |
| Sales of treasury stock under employee plans (in shares) | 3,023,129 | 2,454,155 | 2,080,983 |
Significant Accounting Policies |
12 Months Ended |
|---|---|
Dec. 31, 2025 | |
| Accounting Policies [Abstract] | |
| Significant Accounting Policies | SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying Consolidated Financial Statements and footnotes of the International Business Machines Corporation (IBM or “the company”) have been prepared in accordance with accounting principles generally accepted in the United States of America (GAAP). Within the financial statements and tables presented, certain columns and rows may not add due to the use of rounded numbers for disclosure purposes. Percentages presented are calculated from the underlying whole-dollar amounts. Certain prior-year amounts have been reclassified to conform to the change in current year presentation. This is annotated where applicable. In the first quarter of 2025, the company made changes to the reported revenue categories within its Software and Consulting reportable segments. These changes did not impact the company's Consolidated Financial Statements or its reportable segments. The revenue categories are reported on a comparable basis for all periods. Refer to note C, “Revenue Recognition,” for additional information. The company reported a benefit from income taxes for the years ended December 31, 2025 and 2024. The 2025 tax benefit was primarily driven by the resolution of certain tax audit matters. The 2024 tax benefit was driven by the tax impact of the pension settlement charges, as described below, and the resolution of certain tax audit matters. Refer to note G, “Taxes,” for additional information. The tax benefits associated with the resolution of certain tax audit matters are primarily reflected within other assets/other liabilities as non-cash adjustments to reconcile net income to net cash provided by operating activities in the Consolidated Statement of Cash Flows. In September 2024, the IBM Personal Pension Plan ("Qualified PPP") irrevocably transferred to an insurer approximately $6 billion of the Qualified PPP’s Defined Benefit (DB) pension obligations and related plan assets. As a result of this transaction, the company recognized a pension settlement charge of $2.7 billion ($2.0 billion net of tax) in the third quarter of 2024. In October 2024, IBM Canada LTD (“IBMC”) irrevocably transferred to insurers approximately $1.2 billion of the IBMC IBM Retirement Plan DB pension obligations and related plan assets. As a result of this transaction, the company recognized a pension settlement charge of $0.4 billion in the fourth quarter of 2024. The pension settlement charges for the year ended December 31, 2024 of $3.1 billion ($2.4 billion net of tax), as described above, were primarily related to the accelerated recognition of accumulated actuarial losses of the plans. The tax benefits associated with these pension settlement charges were reflected within deferred taxes as an adjustment to reconcile net income to net cash provided by operating activities in the Consolidated Statement of Cash Flows. Refer to note U, “Retirement-Related Benefits,” for additional information. Noncontrolling interest amounts of $26 million, $17 million and $16 million, net of tax, for the years ended December 31, 2025, 2024 and 2023, respectively, are included as a reduction within other (income) and expense in the Consolidated Income Statement. Principles of Consolidation The Consolidated Financial Statements include the accounts of IBM and its controlled subsidiaries, which are primarily majority owned. Any noncontrolling interest in the equity of a subsidiary is reported as a component of total equity in the Consolidated Balance Sheet. Net income and losses attributable to the noncontrolling interest are reported as described above in the Consolidated Income Statement. The accounts of variable interest entities (VIEs) are included in the Consolidated Financial Statements, if required. Investments in business entities in which the company does not have control but has the ability to exercise significant influence over operating and financial policies, are accounted for using the equity method and the company’s proportionate share of income or loss is recorded in other (income) and expense. At December 31, 2025 and 2024, equity method investments were $60 million and $108 million, respectively. Equity investments in non-publicly traded entities lacking controlling financial interest or significant influence are primarily measured at cost, absent other indicators of fair value, net of impairment, if any. At December 31, 2025 and 2024, equity investments measured at cost were $221 million and $156 million, respectively. Equity method investments and equity investments measured at cost are included in investments and sundry assets in the Consolidated Balance Sheet. The accounting policy for other investments in equity securities is described within the “Marketable Securities” section of this note. All intercompany transactions and accounts have been eliminated in IBM’s consolidated financial results. Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect amounts that are reported in the Consolidated Financial Statements and accompanying disclosures. Estimates are made for the following, among others: revenue, costs to complete service contracts, income taxes, pension assumptions, valuation of assets including goodwill and intangible assets, loss contingencies, allowance for credit losses and other matters. These estimates are based on management’s best knowledge of current events, historical experience, actions that the company may undertake in the future and on various other assumptions that are believed to be reasonable under the circumstances. Actual results may be different from these estimates. Revenue The company accounts for a contract with a client when it has written approval, the contract is committed, the rights of the parties, including payment terms, are identified, the contract has commercial substance and consideration is probable of collection. Revenue is recognized when, or as, control of a promised product or service transfers to a client, in an amount that reflects the consideration to which the company expects to be entitled in exchange for transferring those products or services. If the consideration promised in a contract includes a variable amount, the company estimates the amount to which it expects to be entitled using either the expected value or most likely amount method. The company’s contracts may include terms that could cause variability in the transaction price, including, for example, rebates, volume discounts, service-level penalties, and performance bonuses or other forms of contingent revenue. The company only includes estimated amounts in the transaction price to the extent it is probable that a significant reversal of cumulative revenue recognized will not occur when the uncertainty associated with the variable consideration is resolved. The company may not be able to reliably estimate contingent revenue in certain long-term arrangements due to uncertainties that are not expected to be resolved for a long period of time or when the company’s experience with similar types of contracts is limited. The company’s arrangements infrequently include contingent revenue. Changes in estimates of variable consideration are included in note C, “Revenue Recognition.” The company’s standard billing terms are that payment is due upon receipt of invoice, payable within 30 days. Invoices are generally issued as control transfers and/or as services are rendered. Additionally, in determining the transaction price, the company adjusts the promised amount of consideration for the effects of the time value of money if the billing terms are not standard and the timing of payments agreed to by the parties to the contract provide the client or the company with a significant benefit of financing, in which case the contract contains a significant financing component. As a practical expedient, the company does not account for significant financing components if the period between when the company transfers the promised product or service to the client and when the client pays for that product or service will be one year or less. Most arrangements that contain a financing component are financed through the company’s Financing business and include explicit financing terms. The company may include subcontractor services or third-party vendor equipment or software in certain arrangements. In these types of arrangements, revenue from sales of third-party vendor products or services is recorded net of costs when the company is acting as an agent between the client and the vendor, and gross when the company is the principal for the transaction. To determine whether the company is an agent or principal, the company considers whether it obtains control of the products or services before they are transferred to the customer. In making this evaluation, several factors are considered, most notably whether the company has primary responsibility for fulfillment to the client, as well as inventory risk and pricing discretion. The company recognizes revenue on sales to solution providers, resellers and distributors (herein referred to as resellers) when the reseller has economic substance apart from the company and the reseller is considered the principal for the transaction with the end-user client. The company reports revenue net of any revenue-based taxes assessed by governmental authorities that are imposed on and concurrent with specific revenue-producing transactions. In addition to the aforementioned general policies, the following are the specific revenue recognition policies for arrangements with multiple performance obligations and for each major category of revenue. Arrangements with Multiple Performance Obligations The company’s global capabilities as a hybrid cloud platform and AI company include services, software, hardware and related financing. The company enters into revenue arrangements that may consist of any combination of these products and services based on the needs of its clients. The company continues to develop new products and offerings and their associated consumption and delivery methods, including the use of cloud and as-a-Service models. These are not separate businesses; they are offerings across the segments that address market opportunities in areas such as hybrid cloud, AI, data, analytics and security. Revenue from these offerings follows the specific revenue recognition policies for arrangements with multiple performance obligations and for each major category of revenue, depending on the type of offering, which are comprised of services, software and/or hardware. To the extent that a product or service in multiple performance obligation arrangements is subject to other specific accounting guidance, such as leasing guidance, that product or service is accounted for in accordance with such specific guidance. For all other products or services in these arrangements, the company determines if the products or services are distinct and allocates the consideration to each distinct performance obligation on a relative standalone selling price basis. When products and services are not distinct, the company determines an appropriate measure of progress based on the nature of its overall promise for the single performance obligation. The revenue policies in the Services, Hardware and/or Software sections below are applied to each performance obligation, as applicable. Services The company’s services offerings include Strategy and Technology and Intelligent Operations reported within the Consulting segment, and Infrastructure Support reported within the Infrastructure segment. Many of these services can be delivered entirely or partially through cloud or as-a-Service delivery models. The company’s services are provided on a time-and-material basis, as a fixed-price contract or as a fixed-price per measure of output contract and the contract terms generally range from less than one year to five years. In services arrangements, the company typically satisfies the performance obligation and recognizes revenue over time. In design and build arrangements, the performance obligation is satisfied over time either because the client controls the asset as it is created (e.g., when the asset is built at the customer site) or because the company’s performance does not create an asset with an alternative use and the company has an enforceable right to payment plus a reasonable profit for performance completed to date. In most other services arrangements, the performance obligation is satisfied over time because the client simultaneously receives and consumes the benefits provided as the company performs the services. Revenue from time-and-material contracts is recognized on an output basis as labor hours are delivered and/or direct expenses are incurred. Revenue from as-a-Service type contracts, such as Infrastructure-as-a-Service, is recognized either on a straight-line basis or on a usage basis, depending on the terms of the arrangement (such as whether the company is standing ready to perform or whether the contract has usage-based metrics). If an as-a-Service contract includes setup activities, those promises in the arrangement are evaluated to determine if they are distinct. In areas such as application management, business operations and other cloud-based services arrangements, the company determines whether the services performed during the initial phases of the arrangement, such as setup activities, are distinct. In most cases, the arrangement is a single performance obligation comprised of a series of distinct services that are substantially the same and that have the same pattern of transfer (i.e., distinct days of service). The company applies a measure of progress (typically time-based) to any fixed consideration and allocates variable consideration to the distinct periods of service based on usage. As a result, revenue is generally recognized over the period the services are provided on a usage basis. This results in revenue recognition that corresponds with the value to the client of the services transferred to date relative to the remaining services promised. Revenue related to maintenance and infrastructure support is recognized on a straight-line basis over the period of performance because the company is standing ready to provide services. In design and build contracts, revenue is recognized based on progress toward completion of the performance obligation using a cost-to-cost measure of progress. Revenue is recognized based on the labor costs incurred to date as a percentage of the total estimated labor costs to fulfill the contract. Due to the nature of the work performed in these arrangements, the estimation of cost at completion is complex, subject to many variables and requires significant judgment. Key factors reviewed by the company to estimate costs to complete each contract are future labor and product costs and expected productivity efficiencies. Changes in original estimates are reflected in revenue on a cumulative catch-up basis in the period in which the circumstances that gave rise to the revision become known by the company. Refer to note C, “Revenue Recognition,” for the amount of revenue recognized in the reporting period on a cumulative catch-up basis (i.e., from performance obligations satisfied, or partially satisfied, in previous periods). The company performs ongoing profitability analyses of its design and build services contracts accounted for using a cost-to-cost measure of progress in order to determine whether the latest estimates of revenues, costs and profits require updating. If at any time these estimates indicate that the contract will be unprofitable, the entire estimated loss for the remainder of the contract is recorded immediately. For other types of services contracts, any losses are recorded as incurred. In some services contracts, the company bills the client prior to recognizing revenue from performing the services and records deferred income in the Consolidated Balance Sheet. In other services contracts, the company performs the services prior to billing the client. When the company performs services prior to billing the client in design and build contracts, the right to consideration is typically subject to milestone completion or client acceptance and the unbilled accounts receivable is classified as a contract asset included in prepaid expenses and other current assets in the Consolidated Balance Sheet. The remaining amount of unbilled accounts receivable for services contracts is included in notes and accounts receivable–trade in the Consolidated Balance Sheet. Billings usually occur in the month after the company performs the services or in accordance with specific contractual provisions. Hardware The company’s hardware offerings include the sale or lease of solutions such as IBM Z, Power and Storage in Hybrid Infrastructure reported within the Infrastructure segment. The capabilities of these solutions can also be delivered through as-a-Service or cloud delivery models, such as Infrastructure-as-a-Service and Storage-as-a-Service. The company also offers installation services for its more complex hardware products. Hardware solutions are often sold with distinct maintenance services, included in Infrastructure Support in the Infrastructure segment and described in the Services section above. Revenue from hardware sales is recognized when control has transferred to the customer which typically occurs when the hardware has been shipped to the client, risk of loss has transferred to the client and the company has a present right to payment for the hardware. In limited circumstances when a hardware sale includes client acceptance provisions, revenue is recognized either when client acceptance has been obtained, client acceptance provisions have lapsed, or the company has objective evidence that the criteria specified in the client acceptance provisions have been satisfied. Revenue from hardware sales-type leases is recognized at the beginning of the lease term. Revenue from rentals and operating leases is recognized on a straight-line basis over the term of the rental or lease. Revenue from as-a-Service arrangements is recognized either on a straight-line basis or on a usage basis as described in the Services section above. Installation services are accounted for as distinct performance obligations with revenue recognized as the services are performed. Shipping and handling activities that occur after the client has obtained control of a product are accounted for as an activity to fulfill the promise to transfer the product rather than as an additional promised service and, therefore, no revenue is deferred and recognized over the shipping period. Software The company’s software offerings include solutions in Hybrid Cloud (Red Hat), Automation, Data, and Transaction Processing reported within the Software segment as well as distributed infrastructure software solutions reported within the Infrastructure segment, which provide operating systems for IBM Z and Power hardware. These solutions include proprietary software and open-source software, and many can be delivered entirely or partially through as-a-Service or cloud delivery models, while others are delivered as on-premise software licenses. Revenue from proprietary perpetual (one-time charge) license software is recognized at a point in time at the inception of the arrangement when control transfers to the client, if the software license is distinct from the post-contract support (PCS) offered by the company. Revenue from proprietary term license software is recognized at a point in time for the committed term of the contract, unless consideration depends on client usage, in which case revenue is recognized when the usage occurs. Proprietary term licenses often have a one-month contract term due to client termination rights, in which case, revenue would be recognized in that month for both the license and PCS. Clients may contract to convert their existing IBM term license software into perpetual license software plus PCS. When proprietary term license software is converted to perpetual license software, the consideration becomes fixed with no cancellability and, therefore, revenue for the perpetual license is recognized upon conversion, consistent with the accounting for other perpetual licenses, as described above. PCS revenue is recognized as described below. The company also has open-source software offerings. Since open-source software is offered under an open-source licensing model and therefore, the license is available for free, the standalone selling price is zero. As such, when the license is sold with PCS or other products and services, no consideration is allocated to the license when it is a distinct performance obligation and therefore no revenue is recognized when control of the license transfers to the client. Revenue is recognized over the PCS period. In certain cases, open-source software is bundled with proprietary software and, if the open-source software is not considered distinct, the software bundle is accounted for under a proprietary software model. Revenue from PCS is recognized over the contract term on a straight-line basis because the company is providing a service of standing ready to provide support, when-and-if needed, and is providing unspecified software upgrades on a when-and-if available basis over the contract term. Revenue from software hosting or Software-as-a-Service (SaaS) arrangements is recognized either on a straight-line basis or on a usage basis as described in the Services section above. In software hosting arrangements, the rights provided to the client (e.g., ownership of a license, contract termination provisions and the feasibility of the client to operate the software) are considered in determining whether the arrangement includes a license. In arrangements that include a software license, the associated revenue is recognized in accordance with the software license recognition policy above rather than over time as a service. Financing Financing income attributable to sales-type leases, direct financing leases and loans is recognized on the accrual basis using the effective interest method. is recognized on a straight-line basis over the term of the lease. Standalone Selling Price The company allocates the transaction price to each performance obligation on a relative standalone selling price basis. The standalone selling price (SSP) is the price at which the company would sell a promised product or service separately to a client. In most cases, the company is able to establish SSP based on the observable prices of products or services sold separately in comparable circumstances to similar clients. The company establishes SSP ranges for its products and services which are reassessed on a periodic basis or when facts and circumstances change. In limited instances, the company may not be able to establish a SSP range based on observable prices, and as a result, the company estimates SSP. The company estimates SSP by considering multiple factors including, but not limited to, overall market conditions, including geographic or regional specific factors, internal costs, profit objectives and pricing practices. Services Costs Recurring operating costs for services contracts are recognized as incurred. For fixed-price design and build contracts, the costs of external hardware and software accounted for under the cost-to-cost measure of progress are deferred and recognized based on the labor costs incurred to date (i.e., the measure of progress), as a percentage of the total estimated labor costs to fulfill the contract as control transfers over time for these performance obligations. Certain eligible, non-recurring costs (i.e., setup costs) incurred in the initial phases of application management, business operations and other cloud-based services contracts, including SaaS arrangements, are capitalized when the costs relate directly to the contract, the costs generate or enhance resources of the company that will be used in satisfying the performance obligation in the future, and the costs are expected to be recovered. These costs consist of transition and setup costs related to the provisioning, configuring, implementation and training and other deferred fulfillment costs, including, for example, prepaid assets used in services contracts (i.e., prepaid software or prepaid maintenance). Capitalized costs are amortized on a straight-line basis over the expected period of benefit, which can include anticipated contract renewals or extensions, consistent with the transfer to the client of the services to which the asset relates. Additionally, fixed assets associated with these contracts are capitalized and depreciated on a straight-line basis over the expected useful life of the asset. If an asset is contract specific, then the depreciation period is the shorter of the useful life of the asset or the contract term. Amounts paid to clients in excess of the fair value of acquired assets used in business operations arrangements are deferred and amortized on a straight-line basis as a reduction of revenue over the expected period of benefit. The company performs periodic reviews to assess the recoverability of deferred contract transition and setup costs. If the carrying amount is deemed not recoverable, an impairment loss is recognized. Refer to note C, “Revenue Recognition,” for the amount of deferred costs to fulfill a contract at December 31, 2025 and 2024. In situations in which an application management, business operations or other cloud-based services contract is terminated, the terms of the contract may require the client to reimburse the company for the recovery of unbilled accounts receivable, unamortized deferred contract costs and additional costs incurred by the company to transition the services. Software Costs Costs that are related to the conceptual formulation and design of licensed software programs are expensed as incurred to research and development expense; costs that are incurred to produce the finished product after technological feasibility has been established are capitalized as an intangible asset. Capitalized amounts are amortized on a straight-line basis over periods ranging up to three years and are recorded in software cost within cost of sales. The company performs periodic reviews to ensure that unamortized program costs remain recoverable from future revenue. Costs to support or service licensed programs are charged to software cost within cost of sales as incurred. The company capitalizes certain costs that are incurred to purchase or develop internal-use software. Internal-use software programs also include software used by the company to deliver SaaS when the client does not receive a license to the software and the company has no substantive plans to market the software externally. Capitalized costs are amortized on a straight-line basis over periods ranging up to three years and are recorded in selling, general and administrative expense or cost of sales, depending on whether the software is used by the company in revenue generating transactions. Additionally, the company may capitalize certain types of implementation costs and amortize them over the term of the arrangement when the company is a customer in a cloud-computing arrangement. Incremental Costs of Obtaining a Contract Incremental costs of obtaining a contract (e.g., sales commissions) are capitalized and amortized on a straight-line basis over the expected customer relationship period if the company expects to recover those costs. The expected customer relationship period, determined based on the average customer relationship period, including expected renewals, for each offering type, is three years. Expected renewal periods are only included in the expected customer relationship period if commission amounts paid upon renewal are not commensurate with amounts paid on the initial contract. Incremental costs of obtaining a contract include only those costs the company incurs to obtain a contract that it would not have incurred if the contract had not been obtained. The company has determined that certain commissions programs meet the requirements to be capitalized. Some commission programs are not subject to capitalization as the commission expense is paid and recognized as the related revenue is recognized. Additionally, as a practical expedient, the company expenses costs to obtain a contract as incurred if the amortization period would have been a year or less. These costs are included in selling, general and administrative expenses. Product Warranties The company offers warranties for its hardware products that generally range up to three years, with the majority being either or three years. Any cost of standard warranties is accrued when the corresponding revenue is recognized. The company estimates its standard warranty costs for products based on historical warranty claim experience and estimates of future spending and applies this estimate to the revenue stream for products under warranty. Estimated future costs for warranties applicable to revenue recognized in the current period are charged to cost of sales. The warranty liability is reviewed quarterly to verify that it properly reflects the remaining obligation based on the anticipated expenditures over the balance of the obligation period. Adjustments are made when actual warranty claim experience differs from estimates. Costs from fixed-price support or maintenance contracts are recognized as incurred. Refer to note Q, “Commitments & Contingencies,” for additional information. Shipping and Handling Costs related to shipping and handling are recognized as incurred and included in cost in the Consolidated Income Statement. Expense and Other Income Selling, General and Administrative Selling, general and administrative (SG&A) expense is charged to income as incurred, except for certain sales commissions, which are capitalized and amortized. For further information regarding capitalizing sales commissions, refer to “Incremental Costs of Obtaining a Contract” above. Expenses of promoting and selling products and services are classified as selling expense and, in addition to sales commissions, include such items as compensation, advertising and travel. General and administrative expense includes such items as compensation, IT costs, legal costs, office rental, non-income taxes, and insurance. In addition, general and administrative expense includes other operating items such as amortization of certain intangible assets, charges related to employees terminated in the ongoing course of business, acquisition costs related to business combinations, environmental remediation costs, and allowance for credit losses. Advertising and Promotional Expense Advertising and promotional expense, which includes media, agency and promotional expense, was $1,129 million, $1,173 million and $1,237 million in 2025, 2024 and 2023, respectively. The company records these costs as incurred in SG&A expense in the Consolidated Income Statement. Research and Development Research and development (R&D) costs are expensed as incurred. These costs are predominantly research and development expenses, related to scientific research and the application of scientific advances to the development of new and improved products and their uses, as well as services and their application. Software costs that are incurred to produce the finished product after technological feasibility has been established are capitalized as an intangible asset. Intellectual Property and Custom Development Income The company licenses and sells the rights to certain of its intellectual property (IP) including internally developed patents, trade secrets and technological know-how. Certain IP transactions to third parties are licensing/royalty-based and others are transaction-based sales/other transfers. Income from licensing arrangements is recognized at the inception of the license term if the nature of the company’s promise is to provide a right to use the company’s IP as it exists at that point in time (i.e., the license is functional IP) and control has transferred to the client. Income is recognized over time if the nature of the company’s promise is to provide a right to access the company’s IP throughout the license period (i.e., the license is symbolic IP), such as a trademark license. Income from royalty-based fee arrangements is recognized at the later of when the subsequent sale or usage occurs or the performance obligation to which some or all of the royalty has been allocated has been satisfied (or partially satisfied). The company also enters into cross-licensing arrangements of patents, and income from these arrangements is recognized when control transfers to the customer. In addition, the company earns income from certain custom development projects with strategic technology partners and specific clients. The company records the income from these projects over time as the company satisfies the performance obligation if there are no repayment provisions and the fee is not dependent upon the ultimate success of the project. Government Assistance The company receives grants from governments and government agencies (government) in support of certain of the company’s business activities, primarily related to research, job creation, or job training. Grants are generally received in the form of cash as either a recovery for expenses incurred or as an incentive for meeting certain requirements as agreed to in the grant, with terms ranging from to five years. Grants are recorded as credits against Cost, SG&A and R&D in the Consolidated Income Statement based on the nature of the grant and the expense being offset once the conditions and restrictions of the grant have been met and payment has been received from the government. When a grant is received before conditions of the grant have been met, the grant is recorded in other accrued expenses and liabilities or other liabilities in the Consolidated Balance Sheet. For the years ended December 31, 2025 and 2024, grants recorded in the company’s Consolidated Financial Statements were not material. Business Combinations and Intangible Assets Including Goodwill The company accounts for business combinations using the acquisition method and accordingly, the identifiable assets acquired, the liabilities assumed, and any noncontrolling interest in the acquiree are generally recorded at their acquisition date fair values. Contract assets and contract liabilities are measured in accordance with the guidance on revenue recognition. Goodwill represents the excess of the purchase price over the fair value of net assets, including the amount assigned to identifiable intangible assets. The primary drivers that generate goodwill are the value of synergies between the acquired entities and the company and the acquired assembled workforce, neither of which qualifies as a separately identifiable intangible asset. Goodwill recorded in an acquisition is assigned to applicable reporting units based on expected revenues or expected cash flows. Identifiable intangible assets with finite lives are amortized over their useful lives. Amortization of completed technology is recorded in cost, and amortization of all other intangible assets is recorded in SG&A expense. Acquisition-related costs, including advisory, legal, accounting, valuation and pre-close and other costs, are typically expensed in the periods in which the costs are incurred and are recorded in SG&A expense. The results of operations of acquired businesses are included in the Consolidated Financial Statements from the acquisition date. Impairment Long-lived assets, other than goodwill, are tested for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. The impairment test is typically based on undiscounted cash flows and, if impaired, the asset is written down to fair value based on either discounted cash flows or appraised values. Goodwill is tested for impairment at least annually, in the fourth quarter and whenever changes in circumstances indicate an impairment may exist. The goodwill impairment test is performed at the reporting unit level, which is generally at the level of or one level below an operating segment. Depreciation and Amortization Property, plant and equipment are carried at cost and depreciated over their estimated useful lives using the straight-line method. The estimated useful lives of certain depreciable assets are as follows: buildings, 30 to 50 years; building equipment, 10 to 20 years; land improvements, 20 years; production, engineering, office and other equipment, 2 to 20 years; and information technology equipment, 1.5 to 6 years. Leasehold improvements are amortized over the shorter of their estimated useful lives or the related lease term, rarely exceeding 25 years. As noted within the “Software Costs” section of this note, capitalized software costs are amortized on a straight-line basis over periods ranging up to three years. Other intangible assets are amortized over periods between one year and 20 years. Environmental The cost of internal environmental protection programs that are preventative in nature are expensed as incurred. When a cleanup program becomes likely, and it is probable that the company will incur cleanup costs and those costs can be reasonably estimated, the company accrues remediation costs for known environmental liabilities. Defined Benefit Pension and Nonpension Postretirement Benefit Plans The funded status of the company’s defined benefit pension plans and nonpension postretirement benefit plans (retirement-related benefit plans) is recognized in the Consolidated Balance Sheet. The funded status is measured as the difference between the fair value of plan assets and the benefit obligation at December 31, the measurement date. For defined benefit pension plans, the benefit obligation is the projected benefit obligation (PBO), which represents the actuarial present value of benefits expected to be paid upon retirement based on employee services already rendered and estimated future compensation levels. For the nonpension postretirement benefit plans, the benefit obligation is the accumulated postretirement benefit obligation (APBO), which represents the actuarial present value of postretirement benefits attributed to employee services already rendered. The fair value of plan assets represents the current market value of assets held in an irrevocable trust fund, held for the sole benefit of participants, which are invested by the trust fund. Overfunded plans, with the fair value of plan assets exceeding the benefit obligation, are aggregated and recorded as a prepaid pension asset equal to this excess. Underfunded plans, with the benefit obligation exceeding the fair value of plan assets, are aggregated and recorded as a retirement and nonpension postretirement benefit obligation equal to this excess. The current portion of the retirement and nonpension postretirement benefit obligations represents the actuarial present value of benefits payable in the next 12 months exceeding the fair value of plan assets, measured on a plan-by-plan basis. This obligation is recorded in compensation and benefits in the Consolidated Balance Sheet. Net periodic pension and nonpension postretirement benefit cost/(income) is recorded in the Consolidated Income Statement and includes service cost, interest cost, expected return on plan assets, amortization of prior service costs/(credits) and (gains)/losses previously recognized as a component of other comprehensive income/(loss) (OCI) and amortization of the net transition asset remaining in accumulated other comprehensive income/(loss) (AOCI). The service cost component of net benefit cost is recorded in Cost, SG&A and R&D in the Consolidated Income Statement (unless eligible for capitalization) based on the employees’ respective functions. The other components of net benefit cost are presented separately from service cost within other (income) and expense in the Consolidated Income Statement. (Gains)/losses and prior service costs/(credits) are recognized as a component of OCI in the Consolidated Statement of Comprehensive Income as they arise. Those (gains)/losses and prior service costs/(credits) are subsequently recognized as a component of net periodic cost/(income) pursuant to the recognition and amortization provisions of applicable accounting guidance. (Gains)/losses arise as a result of differences between actual experience and assumptions or as a result of changes in actuarial assumptions. Prior service costs/(credits) represent the cost of benefit changes attributable to prior service granted in plan amendments. The measurement of benefit obligations and net periodic cost/(income) is based on estimates and assumptions approved by the company’s management. These valuations reflect the terms of the plans and use participant-specific information such as compensation, age and years of service, as well as certain assumptions, including estimates of discount rates, expected return on plan assets, rate of compensation increases, interest crediting rates and mortality rates. Defined Contribution Plans The company’s contribution for defined contribution plans is recorded when the employee renders service to the company. The charge is recorded in Cost, SG&A and R&D in the Consolidated Income Statement based on the employees’ respective functions. Stock-Based Compensation Stock-based compensation represents the cost related to stock-based awards granted to employees. The company measures stock-based compensation cost at the grant date, based on the estimated fair value of the award and recognizes the cost on a straight-line basis (net of estimated forfeitures) over the employee requisite service period. The company grants its employees Restricted Stock Units (RSUs), including Retention Restricted Stock Units (RRSUs); Performance Share Units (PSUs); and stock options. RSUs are stock awards granted to employees that entitle the holder to shares of common stock as the award vests, typically over a - to four-year period. PSUs are stock awards where the number of shares ultimately received by the employee depends on performance and market results for 2025 awards, and solely on performance results for prior awards. These awards are measured against specified targets and typically vest over a three-year period. Over the performance period, the number of shares that will be issued is adjusted based upon the probability of achievement of performance and market-based targets. The ultimate number of shares issued and the related compensation cost recognized as expense will be based on a comparison of the final performance and market-based metrics to the specified targets. Dividend equivalents are not paid on the stock awards described above. The fair value of the awards is determined and fixed on the grant date based on the company’s stock price, adjusted for the exclusion of dividend equivalents where applicable and for PSUs assumes that performance and market-based targets will be achieved. The company estimates the fair value of stock options using a Black-Scholes valuation model. Stock-based compensation cost is recorded in Cost, SG&A, and R&D in the Consolidated Income Statement based on the employees’ respective functions. The company records deferred tax assets for awards that result in deductions on the company’s income tax returns, based on the amount of compensation cost recognized and the relevant statutory tax rates. The differences between the deferred tax assets recognized for financial reporting purposes and the actual tax deduction reported on the income tax return are recorded as a benefit or expense to the provision for income taxes in the Consolidated Income Statement. Income Taxes Income tax expense is based on reported income before income taxes. Deferred income taxes reflect the tax effect of temporary differences between asset and liability amounts that are recognized for financial reporting purposes and the amounts that are recognized for income tax purposes. These deferred taxes are measured by applying currently enacted tax laws. The company includes Global Intangible Low-Taxed Income (GILTI) in measuring deferred taxes. Valuation allowances are recognized to reduce deferred tax assets to the amount that will more likely than not be realized. In assessing the need for a valuation allowance, management considers all available evidence for each jurisdiction including past operating results, estimates of future taxable income and the feasibility of ongoing tax planning strategies/actions. When the company changes its determination as to the amount of deferred tax assets that can be realized, the valuation allowance is adjusted with a corresponding impact to income tax expense in the period in which such determination is made. The company recognizes additional tax liabilities when the company believes that certain positions may not be fully sustained upon review by tax authorities. Benefits from tax positions are measured at the largest amount of benefit that is greater than 50 percent likely of being realized upon settlement. The noncurrent portion of tax liabilities is included in other liabilities in the Consolidated Balance Sheet. To the extent that new information becomes available which causes the company to change its judgment regarding the adequacy of existing tax liabilities, such changes to tax liabilities will impact income tax expense in the period in which such determination is made. Interest and penalties, if any, related to accrued liabilities for potential tax assessments are included in income tax expense. Translation of Non-U.S. Currency Amounts Assets and liabilities of non-U.S. subsidiaries that have a local functional currency are translated to U.S. dollars at year-end exchange rates. Translation adjustments are recorded in OCI. Income and expense items are translated at weighted-average rates of exchange prevailing during the year. Inventory, property, plant and equipment—net and other non-monetary assets and liabilities of non-U.S. subsidiaries and branches that operate in U.S. dollars are translated at the approximate exchange rates prevailing when the company acquired the assets or liabilities. All other assets and liabilities denominated in a currency other than U.S. dollars are translated at year-end exchange rates with the transaction gain or loss recognized in other (income) and expense. Income and expense items are translated at the weighted-average rates of exchange prevailing during the year. These translation gains and losses are included in net income for the period in which exchange rates change. Derivative Financial Instruments The company uses derivative financial instruments primarily to manage foreign currency and interest rate risk, and to a lesser extent equity. The company does not use derivative financial instruments for trading or speculative purposes. Derivatives that qualify for hedge accounting can be designated as either cash flow hedges, net investment hedges, or fair value hedges. The company may enter into derivative contracts that economically hedge certain of its risks, even when hedge accounting does not apply, or the company elects not to apply hedge accounting. Derivatives are recognized in the Consolidated Balance Sheet at fair value on a gross basis as either assets or liabilities and classified as current or noncurrent based upon whether the maturity of the instrument is less than or greater than 12 months. Changes in the fair value of derivatives designated as a cash flow hedge are recorded, net of applicable taxes, in OCI and subsequently reclassified into the same income statement line as the hedged exposure when the underlying hedged item is recognized in earnings. For forward contracts designated as cash flow hedges of the principal associated with foreign currency denominated debt, the company excludes the initial forward points from the assessment of hedge effectiveness and recognizes it in other (income) and expense in the Consolidated Income Statement on a straight-line basis over the life of the hedging instrument. Changes in the fair value of the amounts excluded from the assessment of hedge effectiveness are recognized in OCI. Effectiveness for net investment hedging derivatives is measured on a spot-to-spot basis. Changes in the fair value of highly effective net investment hedging derivatives and other non-derivative financial instruments designated as net investment hedges are recorded as foreign currency translation adjustments in OCI. Unrealized gains or losses on excluded components of net investment hedging derivatives are recorded in OCI and recognized on a straight-line basis over the life of the hedge in interest expense and cost of financing in the Consolidated Income Statement. Changes in the fair value of interest rate derivatives designated as a fair value hedge and the offsetting changes in the fair value of the underlying hedged exposure are recorded in interest expense and cost of financing. Changes in the fair value of derivatives not designated as hedges are reported in earnings primarily in other (income) and expense. Refer to note S, “Derivative Financial Instruments,” for further information. The cash flows associated with derivatives designated as fair value and cash flow hedges are reported in cash flows from operating activities in the Consolidated Statement of Cash Flows. Cash flows from derivatives designated as net investment hedges and derivatives not designated as hedges are reported in cash flows from investing activities in the Consolidated Statement of Cash Flows. Cash flows from derivatives designated as hedges of foreign currency denominated debt directly associated with the settlement of the principal are reported in payments to settle debt in cash flows from financing activities in the Consolidated Statement of Cash Flows. Financial Instruments In determining the fair value of its financial instruments, the company uses a variety of methods and assumptions that are based on market conditions and risks existing at each balance sheet date. Refer to note I, “Financial Assets & Liabilities,” for further information. All methods of assessing fair value result in a general approximation of value, and such value may never actually be realized. Fair Value Measurement Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The company classifies certain assets and liabilities based on the following fair value hierarchy: •Level 1–Quoted prices (unadjusted) in active markets for identical assets or liabilities that can be accessed at the measurement date; •Level 2–Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly; and •Level 3–Unobservable inputs for the asset or liability. When available, the company uses unadjusted quoted market prices in active markets to measure the fair value and classifies such items as Level 1. If quoted market prices are not available, fair value is based upon internally developed models that use current market-based or independently sourced market parameters such as interest rates and currency rates. Items valued using internally generated models are classified according to the lowest level input or value driver that is significant to the valuation. The determination of fair value considers various factors including interest rate yield curves and time value underlying the financial instruments. For derivatives and debt securities, the company uses a discounted cash flow analysis using discount rates commensurate with the duration of the instrument. In determining the fair value of financial instruments, the company considers certain market valuation adjustments to the “base valuations” calculated using the methodologies described below for several parameters that market participants would consider in determining fair value: •Counterparty credit risk adjustments are applied to financial instruments, taking into account the actual credit risk of a counterparty as observed in the credit default swap market to determine the true fair value of such an instrument. •Credit risk adjustments are applied to reflect the company’s own credit risk when valuing all liabilities measured at fair value. The methodology is consistent with that applied in developing counterparty credit risk adjustments, but incorporates the company’s own credit risk as observed in the credit default swap market. The company holds investments primarily in time deposits, certificates of deposit, and U.S. government debt that are designated as available-for-sale. The primary objective of the company’s cash and debt investment portfolio is to protect principal by investing in very liquid investment securities with highly rated counterparties. Available-for-sale securities are measured for impairment on a recurring basis by comparing the security’s fair value with its amortized cost basis. If the fair value of the security falls below its amortized cost basis, the change in fair value is recognized in the period the impairment is identified when the loss is due to credit factors. The change in fair value due to non-credit factors is recorded in other comprehensive income when the company does not intend to sell and has the ability to hold the investment. The company’s standard practice is to hold all of its debt security investments classified as available-for-sale until maturity. There were no impairments for credit losses and no material non-credit impairments recognized for the years ended December 31, 2025, 2024 and 2023. Certain nonfinancial assets such as property, plant and equipment, land, goodwill and intangible assets are subject to non-recurring fair value measurements if they are deemed to be impaired. The impairment models used for nonfinancial assets depend on the type of asset. There were no material impairments of nonfinancial assets for the years ended December 31, 2025, 2024 and 2023. Cash Equivalents All highly liquid investments with original maturities of three months or less at the date of purchase are considered to be cash equivalents. Marketable Securities The company measures equity investments at fair value with changes recognized in net income. Debt securities included in current assets represent securities that are expected to be realized in cash within one year of the balance sheet date. Long-term debt securities are included in investments and sundry assets. Debt securities are considered available-for-sale and are reported at fair value with unrealized gains and losses, net of applicable taxes, in OCI. The realized gains and losses on available-for-sale debt securities are included in other (income) and expense in the Consolidated Income Statement. Realized gains and losses are calculated based on the specific identification method. Refer to note I, “Financial Assets & Liabilities,” for additional information. Inventory Raw materials, work in process and finished goods are stated at the lower of average cost or net realizable value. Notes and Accounts Receivable—Trade and Contract Assets The company classifies the right to consideration in exchange for products or services transferred to a client as either a receivable or a contract asset. A receivable is a right to consideration that is unconditional as compared to a contract asset which is a right to consideration that is conditional upon factors other than the passage of time. The majority of the company’s contract assets represent unbilled amounts related to design and build services contracts when the cost-to-cost method of revenue recognition is utilized, revenue recognized exceeds the amount billed to the client, and the right to consideration is subject to milestone completion or client acceptance. Contract assets are generally classified as current and are recorded on a net basis with deferred income (i.e., contract liabilities) at the contract level. Financing Receivables Financing receivables primarily consist of client loan and installment payment receivables (loans) and investment in sales-type and direct financing leases (collectively referred to as client financing receivables) and commercial financing receivables. Leases are accounted for in accordance with lease accounting standards. Loans, which are generally unsecured, are primarily for IBM hardware, software and services. Commercial financing receivables are primarily for working capital financing to business partners and distributors of IBM products and services. Financing receivables are classified as either held for sale or held for investment, depending on the company’s intent and ability to hold the underlying contract for the foreseeable future or until maturity or payoff. Loans and commercial financing receivables are recorded at amortized cost, which approximates fair value. Transfers of Financial Assets The company enters into arrangements to sell certain financial assets (primarily notes and accounts receivable–trade and financing receivables) to third-party financial institutions. For a transfer of financial assets to be considered a sale, the asset must be legally isolated from the company and the purchaser must have control of the asset (“true sale”). Determining whether all the true sale requirements have been met includes an evaluation of legal considerations, the extent of the company’s continuing involvement with the assets transferred and any other relevant consideration. When the true sale criteria are met, the company derecognizes the carrying value of the financial asset transferred and recognizes a net gain or loss on the sale. The proceeds from these arrangements are reflected as cash provided by operating activities in the Consolidated Statement of Cash Flows. If the true sale criteria are not met, the transfer is considered a secured borrowing and the financial asset remains on the Consolidated Balance Sheet with proceeds from the sale recognized as debt and recorded as cash flows from financing activities in the Consolidated Statement of Cash Flows. Arrangements to sell notes and accounts receivable–trade are used in the normal course of business as part of the company’s cash and liquidity management. Facilities primarily in the U.S. and several countries in Europe enable the company to sell certain notes and accounts receivable–trade, without recourse, to third parties in order to manage credit, collection, concentration and currency risk. The gross amounts sold (the gross proceeds) under these arrangements were $3.8 billion, $4.2 billion and $3.4 billion for the years ended December 31, 2025, 2024 and 2023, respectively. Within the notes and accounts receivables–trade sold and derecognized from the Consolidated Balance Sheet, $0.3 billion, $0.9 billion and $0.5 billion remained uncollected from customers at December 31, 2025, 2024 and 2023, respectively. The fees and the net gains and losses associated with the transfer of notes and accounts receivables–trade were not material for any of the periods presented. Refer to note K, “Financing Receivables,” for more information on transfers of financing receivables. Allowance for Credit Losses Receivables are recorded concurrent with billing and shipment of a product and/or delivery of a service to customers. An allowance for uncollectible trade receivables and contract assets, if needed, is estimated based on specific customer situations, current and future expected economic conditions, past experiences of losses, as well as an assessment of potential recoverability of the balance due. The company estimates its allowances for expected credit losses for financing receivables by considering past events, including any historical default, historical concessions and resulting troubled debt restructurings, current economic conditions, any non-freestanding mitigating credit enhancements, and certain forward-looking information, including reasonable and supportable forecasts. The methodologies that the company uses to calculate its financing receivables reserves, which are applied consistently to its different portfolios, are as follows: Individually Evaluated–The company reviews all financing receivables considered at risk quarterly, and performs an analysis based upon current information available about the client, such as financial statements, news reports, published credit ratings, current market-implied credit analysis, as well as collateral net of repossession cost, prior collection history and current and future expected economic conditions. For loans that are collateral dependent, impairment is measured using the fair value of the collateral when foreclosure is probable. Using this information, the company determines the expected cash flow for the receivable and calculates an estimate of the potential loss and the probability of loss. For those accounts in which the loss is probable, the company records a specific reserve. Collectively Evaluated–The company determines its allowances for credit losses for collectively evaluated financing receivables (unallocated) based on two portfolio segments: client financing receivables and commercial financing receivables. The company further segments the portfolio into three classes: Americas, Europe/Middle East/Africa (EMEA) and Asia Pacific. For client financing receivables, the company uses a credit loss model to calculate allowances based on its internal loss experience and current conditions and forecasts, by class of financing receivable. The company records an unallocated reserve that is calculated by applying a reserve rate to its portfolio, excluding accounts that have been individually evaluated and specifically reserved. This reserve rate is based upon credit rating, probability of default, term and loss history. The allowance is adjusted quarterly for expected recoveries of amounts that were previously written off or are expected to be written off. Recoveries cannot exceed the aggregated amount of the previous write-off or expected write-off. The company considers forward-looking macroeconomic variables such as gross domestic product, unemployment rates, equity prices and corporate profits when quantifying the impact of economic forecasts on its client financing receivables allowance for expected credit losses. Macroeconomic variables may vary by class of financing receivables based on historical experiences, portfolio composition and current environment. The company also considers the impact of current conditions and economic forecasts relating to specific industries, geographical areas, and client credit ratings, in addition to performing a qualitative review of credit risk factors across the portfolio. Under this approach, forecasts of these variables over two years are considered reasonable and supportable. Beyond two years, the company reverts to long-term average loss experience. Forward-looking estimates require the use of judgment, particularly in times of economic uncertainty. The portfolio of commercial financing receivables is short term in nature and any allowance for these assets is estimated based on a combination of write-off history and current economic conditions, excluding any individually evaluated accounts. Other Credit-Related Policies Past Due–The company views client financing receivables as past due when payment has not been received after 90 days, measured from the original billing date. Non-Accrual–Non-accrual assets include those receivables (impaired loans or nonperforming leases) with specific reserves and other accounts for which it is likely that the company will be unable to collect all amounts due according to original terms of the lease or loan agreement. Interest income recognition is discontinued on these receivables. Cash collections are first applied as a reduction to principal outstanding. Any cash received in excess of principal payments outstanding is recognized as interest income. Receivables may be removed from non-accrual status, if appropriate, based upon changes in client circumstances, such as a sustained history of payments. Write-Off–Receivable losses are charged against the allowance in the period in which the receivable is deemed uncollectible. Subsequent recoveries, if any, are credited to the allowance. Write-offs of receivables and associated reserves occur to the extent that the customer is no longer in operation and/or there is no reasonable expectation of additional collections or repossession. Supplier Financing The company has supplier finance programs with third-party financial institutions where the company agrees to pay the financial institutions the stated amounts of invoices from participating suppliers on the originally invoiced maturity date, which have an average term of 90 to 120 days, consistent with the company's standard payment terms. The financial institutions offer earlier payment of the invoices at the sole discretion of the supplier for a discounted amount. The company does not provide secured legal assets or other forms of guarantees under the arrangements. The company is not a party to the arrangements between its suppliers and the financial institutions. These obligations are recognized as in the Consolidated Balance Sheet. The obligations outstanding under these programs at December 31, 2025 and 2024 were $123 million and $110 million, respectively. The amount of the invoices received under these obligations during the twelve months ended December 31, 2025 and 2024 were $468 million and $512 million, respectively. The amount of invoices paid under these obligations during the twelve months ended December 31, 2025 and 2024 were $455 million and $503 million, respectively. Leases The company conducts business as both a lessee and a lessor. In its ordinary course of business, the company enters into leases as a lessee for property, plant and equipment. The company is also the lessor of certain equipment, mainly through its Financing segment. When procuring goods or services, or upon entering into a contract with its clients, the company determines whether an arrangement contains a lease at its inception. As part of that evaluation, the company considers whether there is an implicitly or explicitly identified asset in the arrangement and whether the company, as the lessee, or the client, if the company is the lessor, has the right to control the use of that asset. Accounting for Leases as a Lessee When the company is the lessee, all leases with a term of more than 12 months are recognized as right-of-use (ROU) assets and associated lease liabilities in the Consolidated Balance Sheet. The lease liabilities are measured at the lease commencement date and determined using the present value of the lease payments not yet paid and the company’s incremental borrowing rate, which approximates the rate at which the company would borrow on a secured basis in the country where the lease was executed. The interest rate implicit in the lease is generally not determinable in transactions where the company is the lessee. The ROU asset equals the lease liability adjusted for any initial direct costs (IDCs), prepaid rent and lease incentives. The company’s variable lease payments generally relate to payments tied to various indexes, non-lease components and payments above a contractual minimum fixed amount. Operating leases are included in operating right-of-use assets–net, current operating lease liabilities and operating lease liabilities in the Consolidated Balance Sheet. Finance leases are included in , and in the Consolidated Balance Sheet. The lease term includes options to extend or terminate the lease when it is reasonably certain that the company will exercise that option. The company made a policy election to not recognize leases with a lease term of 12 months or less in the Consolidated Balance Sheet. For all asset classes, the company has elected the lessee practical expedient to combine lease and non-lease components (e.g., maintenance services) and account for the combined unit as a single lease component. A significant portion of the company’s lease portfolio is real estate, which are mainly accounted for as operating leases, and are primarily used for corporate offices and data centers. The average term of the real estate leases is approximately five years. The company also has equipment leases, such as IT and semiconductor research equipment, which have lease terms that generally range from to ten years. For certain of these operating and finance leases, the company applies a portfolio approach to account for the lease assets and lease liabilities. Accounting for Leases as a Lessor The company typically enters into leases as an alternative means of realizing value from equipment that it would otherwise sell. Assets under lease primarily include new and used IBM equipment. IBM equipment generally consists of IBM Z, Power and Storage products. Lease payments due to IBM are typically fixed and paid in equal installments over the lease term. The majority of the company’s leases do not contain variable payments that are dependent on an index or a rate. Variable lease payments that do not depend on an index or a rate (e.g., property taxes), that are paid directly by the company and are reimbursed by the client, are recorded as revenue, along with the related cost, in the period in which collection of these payments is probable. Payments that are made directly by the client to a third party, including certain property taxes and insurance, are not considered part of variable payments and therefore are not recorded by the company. The company has made a policy election to exclude from consideration in contracts all collections from sales and other similar taxes. The company’s payment terms for leases are typically unconditional. Therefore, in an instance when the client requests to terminate the lease prior to the end of the lease term, the client would typically be required to pay the remaining lease payments in full. At the end of the lease term, the company allows the client to either return the equipment, purchase the equipment at the then-current fair market value or at a pre-stated purchase price, or renew the lease based on mutually agreed upon terms. When lease arrangements include multiple performance obligations, the company allocates the consideration in the contract between the lease components and the non-lease components on a relative standalone selling price basis. Sales-Type and Direct Financing Leases For a sales-type or direct financing lease, the carrying amount of the asset is derecognized from inventory and a net investment in the lease is recorded. For a sales-type lease, the net investment in the lease is measured at commencement date as the sum of the lease receivable and the estimated residual value of the equipment less unearned income and allowance for credit losses. Any selling profit or loss arising from a sales-type lease is recorded at lease commencement. Selling profit or loss is presented on a gross basis when the company enters into a lease to realize value from a product that it would otherwise sell in its ordinary course of business. For segment reporting, the net investment in sales-type leases excluding the allowance for credit losses is recognized as hardware revenue in the Infrastructure segment, while the estimated residual value less related unearned income is recognized as a reduction in revenue in the Other revenue category and represents the portion of fair value retained by the company. In transactions where the company enters into a lease for the purpose of generating revenue by providing financing, the selling profit or loss is presented on a net basis. Under a sales-type lease, initial direct costs are expensed at lease commencement. Over the term of the lease, the company recognizes finance income on the net investment in the lease and any variable lease payments, which are not included in the net investment in the lease. For a direct financing lease, the net investment in the lease is measured similarly to a sales-type lease, however, the net investment in the lease is reduced by any selling profit. In a direct financing lease, the selling profit and initial direct costs are deferred at commencement and recognized over the lease term. The company rarely enters into direct financing leases. The estimated residual value represents the estimated fair value of the equipment under lease at the end of the lease. The company estimates the future fair value of leased equipment by using historical models, analyzing the current market for new and used equipment and obtaining forward-looking product information such as marketing plans and technology innovations. The company optimizes the recovery of residual values by extending lease arrangements with, or selling leased equipment to existing clients, and periodically reassesses the realizable value of its lease residual values. Anticipated decreases in specific future residual values that are considered to be other-than-temporary are recognized immediately upon identification and are recorded as adjustments to the residual value estimate and unearned income, which reduces current period and future period financing income, respectively. Common Stock Common stock refers to the $.20 par value per share capital stock as designated in the company’s Certificate of Incorporation. Treasury stock is accounted for using the cost method. When treasury stock is reissued, the value is computed and recorded using a weighted-average basis. Earnings Per Share of Common Stock Earnings per share (EPS) is computed using the two-class method, which determines EPS for each class of common stock and participating securities according to dividends and dividend equivalents and their respective participation rights in undistributed earnings. Basic EPS of common stock is computed by dividing net income by the weighted-average number of common shares outstanding for the period. Diluted EPS of common stock is computed on the basis of the weighted-average number of shares of common stock plus the effect of dilutive potential common shares outstanding during the period using the treasury stock method. Dilutive potential common shares include outstanding stock awards, convertible notes and stock options.
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Accounting Changes |
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| Accounting Changes and Error Corrections [Abstract] | |
| Accounting Changes | ACCOUNTING CHANGES New Standards to be Implemented Intangibles - Goodwill and Other - Internal-Use Software Standard/Description–Issuance date: September 2025. This guidance requires internal-use software development cost capitalization to begin when both of the following occur: management has authorized and committed to funding the software project and, it is probable the project will be completed and the software will be used to perform its intended function. This guidance eliminates accounting considerations of software development stages. Effective Date and Adoption Considerations–The guidance is effective for the company for annual and interim reporting periods beginning January 1, 2028. Early adoption is permitted. Effect on Financial Statements or Other Significant Matters–The company is evaluating the impact of the guidance in the consolidated financial results. Disaggregation of Income Statement Expenses Standard/Description–Issuance date: November 2024. This guidance requires a new tabular disclosure of certain types of expenses (including purchases of inventory, employee compensation, depreciation and amortization) that are included within commonly presented expense captions on the income statement. The guidance also requires the disclosure of a qualitative description of the amounts remaining in relevant expense captions that are not separately disaggregated quantitatively. Additionally, the guidance requires the disclosure of the total amount of selling expenses and an entity’s definition of selling expenses. The disclosures are required on an interim and annual basis. Effective Date and Adoption Considerations–The guidance is effective for the company for annual reporting periods beginning in 2027, and for interim reporting periods beginning January 1, 2028. Early adoption is permitted. The company expects to adopt the guidance as of the effective date and to apply the guidance on a prospective basis. Effect on Financial Statements or Other Significant Matters–The company continues to evaluate the need for any changes to systems, processes, data or controls to meet the additional disclosure requirements. As the guidance is a change to disclosures only, it will impact the Notes to the Consolidated Financial Statements but will not impact the consolidated financial results. Standards Implemented Income Tax Disclosures Standard/Description–Issuance date: December 2023. This guidance requires disaggregated disclosure of the tax rate reconciliation into eight categories, with further disaggregation required for items greater than a specific threshold. Additionally, the guidance requires the disclosure of income taxes paid disaggregated by federal, state and foreign jurisdictions. Effective Date and Adoption Considerations–The guidance is effective for annual reporting periods beginning in 2025 and early adoption was permitted. The company adopted the guidance on a prospective basis as of the effective date. Effect on Financial Statements or Other Significant Matters–The guidance is a change to disclosures only, that impacted note G, “Taxes,” but did not have an impact on the consolidated financial results.
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| Revenue Recognition | REVENUE RECOGNITION Disaggregation of Revenue In the first quarter of 2025, the company made changes to the reported revenue categories within its Software and Consulting reportable segments to better reflect the market opportunities and how IBM addresses them. Beginning January 1, 2025, the company reports revenue for Hybrid Cloud (Red Hat), Automation, Data and Transaction Processing within Software; and it no longer reports revenue for Hybrid Platform & Solutions. Within Consulting, the company reports revenue for Strategy and Technology and Intelligent Operations. These changes did not impact the company’s Consolidated Financial Statements or its reportable segments. The following tables provide details of revenue by major products/service offerings and revenue by geography. Revenue by Major Products/Service Offerings
(1)Recast to reflect January 2025 changes to the reported revenue categories within Software and Consulting segments. (2)Contains lease and loan financing arrangements which are not subject to the guidance on revenue from contracts with customers. (3)Includes reductions in revenue for estimated residual value less related unearned income on sales-type leases, which reflects the new z17 launch in June 2025. Refer to note A, "Significant Accounting Policies," for additional information. 2024 and 2023 include The Weather Company divested business which closed on January 31, 2024. Refer to note E, "Acquisitions & Divestitures," for additional information. Revenue by Geography
Remaining Performance Obligations The remaining performance obligation (RPO) disclosure provides the aggregate amount of the transaction price yet to be recognized as of the end of the reporting period and an explanation as to when the company expects to recognize these amounts in revenue. It is intended to be a statement of overall work under contract that has not yet been performed and does not include contracts in which the customer is not committed, such as certain as-a-Service, governmental, term software license and services offerings. The customer is not considered committed when they are able to terminate for convenience without payment of a substantive penalty. The disclosure includes estimates of variable consideration, except when the variable consideration is a sales-based or usage-based royalty promised in exchange for a license of IP. Additionally, as a practical expedient, the company does not include contracts that have an original duration of one year or less. RPO estimates are subject to change and are affected by several factors, including terminations, changes in the scope of contracts, periodic revalidations, adjustment for revenue that has not materialized and adjustments for currency. At December 31, 2025, the aggregate amount of the transaction price allocated to RPO related to customer contracts that are unsatisfied or partially unsatisfied was approximately $71 billion, of which approximately 67 percent is expected to be recognized as revenue in the subsequent two years, approximately 30 percent in the subsequent to five years, and the balance thereafter. Revenue Recognized for Performance Obligations Satisfied (or Partially Satisfied) in Prior Periods For the year ended December 31, 2025, revenue for performance obligations satisfied or partially satisfied in previous periods was not material. Reconciliation of Contract Balances The following table provides information about notes and accounts receivable—trade, contract assets and deferred income balances.
(1)Included within prepaid expenses and other current assets in the Consolidated Balance Sheet. The amount of revenue recognized during the year ended December 31, 2025 that was included within the deferred income balance at December 31, 2024 was $12.2 billion and primarily related to software and services. The following table provides roll forwards of the notes and accounts receivable—trade allowance for expected credit losses for the years ended December 31, 2025 and 2024.
(1)The majority of the write-offs during the period related to receivables which had been previously reserved. The contract assets allowance for expected credit losses was not material in the years ended December 31, 2025 and 2024. Deferred Costs
(1)Of the total deferred costs, $1,084 million was current and $825 million was noncurrent at December 31, 2025 and $959 million was current and $788 million was noncurrent at December 31, 2024. The amount of total deferred costs amortized during the year ended December 31, 2025 was $1,661 million and there were no material impairment losses incurred. Refer to note A, “Significant Accounting Policies,” for additional information on deferred costs to fulfill a contract and capitalized costs of obtaining a contract.
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Segments |
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| Segment Reporting [Abstract] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Segments | SEGMENTS The segments represent components of the company for which separate financial information is available that is utilized on a regular basis by the chief operating decision maker (Chairman, President and Chief Executive Officer) in determining how to allocate resources and evaluate performance. The segments are determined based on several factors, including client base, homogeneity of products, technology, delivery channels and similar economic characteristics. Certain transactions between the segments are recorded to other (income) and expense and are reflected in segment profit. The company utilizes globally integrated support organizations to realize economies of scale and efficient use of resources. As a result, a considerable amount of expense is shared by all of the segments. This shared expense includes sales coverage, certain marketing functions and support functions such as Accounting, Treasury, Procurement, Legal, Human Resources, Chief Information Office, and Billing and Collections. Where practical, shared expenses are allocated based on measurable drivers of expense, e.g., headcount. When a clear and measurable driver cannot be identified, shared expenses are allocated on a financial basis that is consistent with the company’s management system, e.g., advertising expense is allocated based on the gross profits of the segments. A portion of the shared expenses, which are recorded in net income, are not allocated to the segments. These expenses are associated with the elimination of internal transactions and other miscellaneous items. The following tables reflect the results of continuing operations of the company’s segments consistent with the management and measurement system utilized within the company. Performance measurement is based on segment profit. The chief operating decision maker (CODM) considers budget-to-actual results of segment profit, both when evaluating the performance of and allocating resources to each of the segments as well as in developing certain compensation recommendations. The CODM reviews segment revenue, cost, and profit information related to each segment, which is included in the tables below, but does not regularly review assets by segment and therefore, such information is not presented. Management System Segment View
(1)Refer to “Other Reportable Segment Items” section below for additional information on financing interest income and expense. (2)Other expense and (income) by segment primarily includes: Software - SG&A expense, R&D expense Consulting - SG&A expense Infrastructure - R&D expense, SG&A expense, Other expense, IP and custom development income Financing - Intercompany financing net other income which reflects IBM Z product cycle dynamics, SG&A expense Reconciliations of IBM as Reported
(1)Includes reduction in revenue for the estimated residual value less related unearned income on sales-type leases, which reflects the z17 launch in June 2025. Refer to note A, "Significant Accounting Policies," for additional information. (2)2024 includes the impact of pension settlement charges of $3.1 billion. Refer to note U, “Retirement-Related Benefits,” for additional information. (3)Excludes certain acquisition-related charges. (4)2024 includes a gain from the divestiture of The Weather Company assets. Refer to note E, “Acquisitions & Divestitures,” for additional information. (5)2024 includes a gain from the sale of certain QRadar SaaS assets. Refer to note E, “Acquisitions & Divestitures,” for additional information. Other Reportable Segment Items To ensure the efficient use of the company’s space and equipment, several segments may share leased or owned plant, property and equipment assets. Where assets are shared, landlord ownership of the assets is assigned to one segment. Depreciation expense in the table below is presented consistently with this ownership view. However, from a segment profit perspective, depreciation expense is allocated to each user segment. Therefore, there is no precise correlation between the depreciation expense presented below and segment profit. Financing interest income reflects the income associated with Financing's external client transactions. Financing interest expense reflects the expense associated with intercompany loans set to substantially match the term, currency and interest rate variability underlying the financing receivables and secured borrowings both supporting Financing’s external client transactions. These secured borrowings are included in note O, “Borrowings.” Financing segment cost primarily reflects the cost of financing presented in IBM’s Consolidated Income Statement. Intercompany financing activities are recorded to other (income) and expense and are reflected in segment profit. These intercompany transactions are eliminated in IBM’s consolidated financial results. Management System Segment View
Immaterial Items The resulting gains and (losses) from equity method investments that are attributable to the segments did not have a material effect on the financial position or the financial results of the segments. Major Clients No single client represented 10 percent or more of the company’s total revenue in 2025, 2024 or 2023. Geographic Information The following tables provide information for those countries that are 10 percent or more of the specific category. Revenue (1)
(1)Revenues are attributed to countries based on the location of the client. Plant and Other Property–Net (1)
(1)Excludes rental machines. Operating Right-of-Use Assets–Net
Revenue by Classes of Similar Products or Services The following table presents external revenue for similar classes of products or services within the company’s reportable segments. Client solutions often include IBM software and systems and other suppliers’ products if the client solution requires it. For each of the segments that include services, SaaS, consulting, education, training and other product-related services are included as services. For each of these segments, software includes product license charges and ongoing subscriptions.
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Acquisitions & Divestitures |
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| Business Combination, Asset Acquisition, Transaction between Entities under Common Control, and Joint Venture Formation [Abstract] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Acquisitions & Divestitures | ACQUISITIONS & DIVESTITURES Acquisitions Purchase price consideration for all acquisitions was paid primarily in cash. All acquisitions, except otherwise stated, were for 100 percent of the acquired business and are reported in the Consolidated Statement of Cash Flows, net of acquired cash and cash equivalents. The goodwill generated from these acquisitions is primarily attributable to the assembled workforce and the expected synergies from the integration of the acquired businesses. The identified intangible assets are amortized on a straight-line basis over their useful life which approximates the economic life of the assets. 2025 In 2025, the company completed six acquisitions within the Software segment and four acquisitions within the Consulting segment at an aggregate cost of $9,346 million. These acquisitions are expected to enhance the company’s portfolio of products and services capabilities and further advance IBM’s hybrid cloud and AI strategy. The following table reflects the purchase price related to these acquisitions and the resulting purchase price allocations as of December 31, 2025.
(1)Includes $929 million of cash and cash equivalents and $331 million of short-term marketable securities acquired from HashiCorp at the acquisition date. N/A–Not applicable The valuation of the assets acquired and liabilities assumed is subject to revision. If additional information becomes available, the company may further revise the purchase price allocation as soon as practical, but no later than one year from the acquisition date; however, material changes are not expected. HashiCorp–On February 27, 2025, the company completed the acquisition of all of the outstanding shares of HashiCorp. The combined IBM and HashiCorp portfolios help clients manage growing application and infrastructure complexity and create a comprehensive end-to-end hybrid cloud platform designed for the AI era. HashiCorp’s shareholders on record immediately prior to the effective time on the closing date received $35 per share in cash, representing a total equity value of approximately $7.2 billion. The following reflects the consideration paid related to the acquisition.
(1)As part of assets acquired, the company received $929 million of cash and cash equivalents and $331 million of short-term marketable securities from HashiCorp at the acquisition date. Goodwill of $4,540 million and $144 million was assigned to the Software and Consulting segments, respectively. It is expected that none of the goodwill will be deductible for tax purposes. The overall weighted-average useful life of the identified amortizable intangible assets acquired was 9.8 years. In connection with the acquisition, the company issued and assumed 1.7 million stock awards with a fair value of $381 million. Refer to note T, "Stock-Based Compensation," for additional information. The acquisition was integrated into the Software segment. Other Acquisitions–Goodwill of $781 million and $473 million was assigned to the Consulting and Software segments, respectively. It is expected that 3 percent of the goodwill will be deductible for tax purposes. The overall weighted-average useful life of the identified amortizable intangible assets acquired was 6.6 years. Transaction Announced–On December 8, 2025, the company announced its intent to acquire all of the outstanding shares of Confluent, Inc. (Confluent). IBM's and Confluent's combined portfolios will enable enterprises to deploy generative and agentic AI better and faster by providing trusted communication and data flow between environments, applications and APIs. Under the terms of the definitive agreement, Confluent shareholders on record immediately prior to the effective time on the closing date will receive $31 per share in cash, representing a total enterprise value of approximately $11 billion. On February 12, 2026, Confluent stockholders voted to approve the merger with IBM. The transaction is expected to close by the middle of 2026, subject to regulatory approvals and other customary closing conditions. Upon closing, Confluent will be integrated into the Software segment. 2024 In 2024, the company completed seven acquisitions within the Software segment and four acquisitions within the Consulting segment at an aggregate cost of $3,530 million. The following table reflects the purchase price related to these acquisitions and the resulting purchase price allocations as of December 31, 2025. Net purchase price adjustments recorded in 2025 were not material.
N/A–Not applicable StreamSets and webMethods–On July 1, 2024, the company completed the acquisition of StreamSets and webMethods from Software AG for approximately $2.3 billion (€2.13 billion) in cash. StreamSets added new data ingestion capabilities to IBM's data platform and webMethods brought integration platform-as-a-service (iPaaS) capabilities to IBM’s automation solutions. Goodwill of $1,074 million was assigned to the Software segment. It is expected that 56 percent of the goodwill will be deductible for tax purposes. The overall weighted-average useful life of the identified amortizable intangible assets acquired was 7.0 years. The acquisition was integrated into the Software segment. Prior to the acquisition, the company entered into foreign currency derivative contracts which expired by June 28, 2024. Refer to note S, “Derivative Financial Instruments,” for financial impacts and additional information. Other Acquisitions–Goodwill of $463 million, $423 million and $8 million was assigned to the Consulting, Software and Infrastructure segments, respectively. It is expected that 5 percent of the goodwill will be deductible for tax purposes. The overall weighted-average useful life of the identified amortizable intangible assets acquired was 6.7 years. 2023 In 2023, the company completed seven acquisitions within the Software segment and two acquisitions within the Consulting segment at an aggregate cost of $5,197 million. The following table reflects the purchase price related to these acquisitions and the resulting purchase price allocations as of December 31, 2024. Net purchase price adjustments recorded in 2024 were not material.
N/A–Not applicable Apptio, Inc.–On August 10, 2023, the company completed the acquisition of Apptio, Inc., a leading provider of financial and operational IT management and optimization software which enables enterprise leaders to deliver enhanced business value across technology investments. Goodwill of $3,134 million and $367 million was assigned to the Software and Consulting segments, respectively. It is expected that one percent of the goodwill will be deductible for tax purposes. The overall weighted-average useful life of the identified amortizable intangible assets acquired was 8.7 years. The acquisition was integrated into the Software segment. Other Acquisitions–Goodwill of $341 million, $30 million and $11 million was assigned to the Software, Consulting and Infrastructure segments, respectively. It is expected that none of the goodwill will be deductible for tax purposes. The overall weighted-average useful life of the identified amortizable intangible assets acquired was 6.6 years. Divestitures 2024 The Weather Company Assets–On January 31, 2024, the company completed the sale of The Weather Company assets to Zephyr Buyer, L.P., a wholly-owned subsidiary of Francisco Partners (collectively, Francisco). Under the agreement, Francisco acquired The Weather Company assets from IBM for $1,100 million inclusive of $250 million of contingent consideration, of which $200 million is contingent on Francisco’s attainment of certain investment return metrics. The assets included The Weather Company’s digital consumer-facing offerings, The Weather Channel mobile and cloud-based digital properties including Weather.com, Weather Underground and Storm Radar, as well as its enterprise offerings for broadcast, media, aviation, advertising technology and data solutions for other emerging industries. Upon closing, the company received cash proceeds of $750 million and provided seller financing to Francisco in the form of a $100 million loan with a term of seven years. The cash proceeds from the sale were primarily included in cash from investing activities within the Consolidated Statement of Cash Flows. The seller financing loan was repaid early by Francisco in the second quarter of 2025 and was also reflected in cash from investing activities. For the year ended December 31, 2024, the company recognized a pre-tax gain on sale of $243 million in in the Consolidated Income Statement. Sale of Assets 2024 On August 31, 2024, the company completed the sale of certain QRadar SaaS (Software-as-a-Service) assets including QRadar intellectual property, customer relationships and customer contracts to Palo Alto Networks (Palo Alto). Upon closing, the company received cash proceeds of $500 million from Palo Alto. Proceeds of $437 million from the sale were included in proceeds from disposition of property, plant and equipment/other within cash from investing activities and the remaining $63 million related to transition and migration services described below were included within cash from operating activities in the Consolidated Statement of Cash Flows. For the year ended December 31, 2024, the company recognized a pre-tax gain on sale of $349 million in other (income) and expense in the Consolidated Income Statement. In connection with the sale of the QRadar SaaS assets, IBM and Palo Alto are facilitating the migration of QRadar SaaS and IBM's QRadar on-premise (on-prem) clients who choose to migrate to Palo Alto’s Cortex XSIAM, their security operations (SOC) platform. As part of the agreement, IBM receives incremental future cash payments from Palo Alto for QRadar on-prem clients who choose to migrate to the Cortex XSIAM platform. Until this migration is completed, or contracts expire, the contractual relationship with certain QRadar SaaS and IBM’s QRadar on-prem clients remains with IBM. IBM also provides Palo Alto with transition services including support, operations and other services for QRadar SaaS customer contracts. The client migrations to Cortex XSIAM platform and transition services did not have a material impact on IBM’s Consolidated Financial Statements in 2025.
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| Other Income and Expenses [Abstract] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Other (Income) and Expense | OTHER (INCOME) AND EXPENSE Components of other (income) and expense are as follows:
(1)The company uses financial hedging instruments to limit specific currency risks related to foreign currency-based transactions. The hedging program does not hedge 100 percent of currency exposures and defers, versus eliminates, the impact of currency. Refer to note S, “Derivative Financial Instruments,” for additional information on foreign exchange risk. (2)2024 includes the impact of pension settlement charges of $3.1 billion. Refer to note U, “Retirement-Related Benefits,” for additional information. (3)2024 includes pre-tax gains of $349 million from the sale of certain QRadar SaaS assets and $243 million from the divestiture of The Weather Company assets. Refer to note E, “Acquisitions & Divestitures,” for additional information.
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| Income Tax Disclosure [Abstract] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Taxes | TAXES
(1)2024 includes the impact of a pension settlement charge of $2.7 billion. Refer to note U, “Retirement-Related Benefits,” for additional information. The components of the income from continuing operations provision for/(benefit from) income taxes by taxing jurisdiction were as follows:
In addition to the total provision for/(benefit from) income taxes, net income includes social security, real estate, personal property and other taxes of approximately $3.0 billion in 2025. A reconciliation of the statutory U.S. federal tax rate to the company’s effective tax rate from continuing operations was as follows:
(1)Alabama, California, New Jersey, New York and Pennsylvania made up the majority (greater than 50 percent) of the tax effect in this category. (2)2024 includes the impacts of pension settlement charges on tax differential on foreign income, domestic incentives, state and local, and other of (4) points, (3) points, (2) points, and (1) point, respectively. Refer to note U, “Retirement-Related Benefits,” for additional information. Percentages rounded for disclosure purposes. The significant components reflected within the 2024 and 2023 tax rate reconciliation labeled “Tax differential on foreign income” include the effects of foreign subsidiaries’ earnings taxed at rates other than the U.S. statutory rate, U.S. taxes on foreign income and any net impacts of intercompany transactions. These items also reflect audit settlements or changes in the amount of unrecognized tax benefits associated with each of these items. The continuing operations effective tax rate was (2.3) percent, (3.8) percent, and 13.5 percent in 2025, 2024, and 2023, respectively. The 2025 effective tax rate was primarily driven by the resolution of certain tax audit matters. The 2024 effective tax rate was driven by the tax impact of the pension settlement charges and the resolution of certain tax audit matters. Refer to note U, “Retirement-Related Benefits,” for additional information relating to the pension settlement charges. The effect of tax law changes on deferred tax assets and liabilities was an income tax charge of approximately $300 million primarily driven by the enactment of H.R. 1 in July of 2025. Deferred Tax Assets
Deferred Tax Liabilities
For financial reporting purposes, as of December 31, 2025, the company had loss carryforwards, the tax effect of which was $1,686 million, as well as credit carryforwards of $2,071 million. Substantially all of these carryforwards are available for at least two years and the majority are available for 10 years or more. The valuation allowances as of December 31, 2025, 2024 and 2023 were $1,143 million, $1,223 million and $765 million, respectively. The amounts principally apply to certain loss carryforwards and credits. In the opinion of management, it is more likely than not that these assets will not be realized. However, to the extent that tax benefits related to these carryforwards and credits are realized in the future, the reduction in the valuation allowance will reduce income tax expense. The amount of unrecognized tax benefits at December 31, 2025 decreased by $2,220 million in 2025 to $6,655 million. A reconciliation of the beginning and ending amount of unrecognized tax benefits was as follows:
The additions and reductions to unrecognized tax benefits were primarily attributable to U.S. federal, state, and non-U.S. tax matters, including transfer pricing. The reductions for tax positions of prior years also include impacts due to lapse of statute of limitations and foreign currency translation adjustments. The unrecognized tax benefits at December 31, 2025 of $6,655 million can be reduced by $709 million associated with timing adjustments, potential transfer pricing adjustments and state income taxes. The net amount of $5,946 million, if recognized, would favorably affect the company’s effective tax rate. The net amounts at December 31, 2024 and 2023 were $8,258 million and $8,205 million, respectively. Interest and penalties related to income tax liabilities are included in income tax expense. During the year ended December 31, 2025, the company recognized a net benefit of $135 million of interest expense and penalties; during the years ended December 31, 2024 and 2023, the company recognized $282 million and $379 million, respectively, of interest expense and penalties. The company had $1,230 million and $1,560 million for the payment of interest and penalties accrued at December 31, 2025 and 2024, respectively. The U.S. Internal Revenue Service (IRS) has proposed adjustments related to certain cross-border transactions with respect to the company's 2013-2014 and 2015-2016 U.S. income tax returns. The company strongly disagrees with the IRS’ proposed adjustments, filed IRS Appeals protests, and will pursue resolution at court, if necessary. In the fourth quarter of 2025, the IRS concluded its audit of the company's 2017-2018 U.S. income tax returns. The company strongly disagrees with certain adjustments proposed by the IRS and is evaluating its options to contest them. With respect to major U.S. state and foreign taxing jurisdictions, the company is generally no longer subject to tax examinations for years prior to 2016. The company is no longer subject to income tax examination of its U.S. federal tax return for years prior to 2013. The open years contain matters that could be subject to differing interpretations of applicable tax laws and regulations as it relates to the amount and/or timing of income, deductions, and tax credits. Although the outcome of tax audits is always uncertain, the company believes that adequate amounts of tax, interest and penalties have been provided for any adjustments that are expected to result for these years. Within consolidated retained earnings at December 31, 2025 were undistributed after-tax earnings from certain non-U.S. subsidiaries that were not indefinitely reinvested. At December 31, 2025, the company had a deferred tax liability of $321 million for the estimated taxes associated with the repatriation of these earnings. Quantification of the deferred tax liability, if any, associated with indefinitely reinvested earnings and other outside basis differences was not practicable. Income Taxes Paid—Net of Refunds Received Cash paid for income taxes, net of refunds received, by jurisdiction for the year ended December 31, 2025 was as follows:
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Earnings Per Share |
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| Earnings Per Share [Abstract] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Earnings Per Share | EARNINGS PER SHARE The following table presents the computation of basic and diluted earnings per share of common stock.
(1)Refer to "Basis of Presentation" in note A, "Significant Accounting Policies," for additional information. Weighted-average stock options to purchase 1,381,290 common shares in 2025, 764,673 common shares in 2024 and 1,761,463 common shares in 2023 were outstanding, but were not included in the computation of diluted earnings per share because the exercise price of the options was greater than the average market price of the common shares for the full year, and therefore, the effect would have been antidilutive.
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Financial Assets & Liabilities |
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| Investments, All Other Investments [Abstract] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Financial Assets & Liabilities | FINANCIAL ASSETS & LIABILITIES Fair Value Measurements Financial Assets and Liabilities Measured at Fair Value on a Recurring Basis The following table presents the company’s financial assets and financial liabilities that are measured at fair value on a recurring basis at December 31, 2025 and 2024.
(1)Included within cash and cash equivalents in the Consolidated Balance Sheet. (2)Available-for-sale debt securities with carrying values that approximate fair value. (3)Term deposits and government securities that are reported within marketable securities in the Consolidated Balance Sheet. (4)2024 assets include a seller financing loan of approximately $100 million in connection with the divestiture of The Weather Company assets that was repaid early by the debtor in the second quarter of 2025, and was reported within investments and sundry assets in the Consolidated Balance Sheet. Refer to note E, “Acquisitions & Divestitures,” for additional information. (5)The gross balances of derivative assets contained within prepaid expenses and other current assets, and investments and sundry assets in the Consolidated Balance Sheet at December 31, 2025 were $232 million and $361 million, respectively, and at December 31, 2024 were $575 million and $96 million, respectively. (6)The gross balances of derivative liabilities contained within other accrued expenses and liabilities, and other liabilities in the Consolidated Balance Sheet at December 31, 2025 were $254 million and $259 million, respectively, and at December 31, 2024 were $262 million and $463 million, respectively. N/A–Not applicable Financial Assets and Liabilities Not Measured at Fair Value Short-Term Receivables and Payables Short-term receivables (excluding the current portion of long-term receivables) and other investments are financial assets with carrying values that approximate fair value. Accounts payable, other accrued expenses and short-term debt (excluding the current portion of long-term debt) are financial liabilities with carrying values that approximate fair value. If measured at fair value in the financial statements, these financial instruments would be classified as Level 3 in the fair value hierarchy, except for short-term debt which would be classified as Level 2. Loans and Long-Term Receivables Fair values are based on discounted future cash flows using current interest rates offered for similar loans to clients with similar credit ratings for the same remaining maturities. At December 31, 2025 and 2024, the difference between the carrying amount and estimated fair value for loans and long-term receivables was not material. If measured at fair value in the financial statements, these financial instruments would be classified as Level 3 in the fair value hierarchy. Long-Term Debt The majority of the company’s long-debt portfolio is comprised of publicly traded debt, and its fair value is based on quoted market prices for the identical liability when traded as an asset in an active market (Level 1). For other long-term debt (including long-term finance lease liabilities) for which a quoted market price is not available, an expected present value technique that uses rates currently available to the company for debt with similar terms and remaining maturities is used to estimate fair value (Level 2). The carrying amount of long-term debt was $54,836 million and $49,884 million, and the estimated fair value was $52,703 million and $47,389 million at December 31, 2025 and 2024, respectively.
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Inventory |
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Dec. 31, 2025 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Inventory Disclosure [Abstract] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Inventory | INVENTORY
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Financing Receivables |
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| Receivables [Abstract] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Financing Receivables | FINANCING RECEIVABLES Financing receivables primarily consist of client loan and installment payment receivables (loans), investment in sales-type and direct financing leases (collectively referred to as client financing receivables) and commercial financing receivables. Loans are provided primarily to clients to finance the purchase of IBM hardware, software and services. Payment terms on these financing arrangements are for terms generally up to seven years. Investment in sales-type and direct financing leases relate principally to the company’s Infrastructure products and are for terms generally up to five years. Commercial financing receivables, which consist of both held-for-investment and held-for-sale receivables, relate primarily to working capital financing for business partners and distributors of IBM products and services. Payment terms for working capital financing generally range from 30 to 60 days. A summary of the components of the company’s financing receivables is presented as follows:
(1)The carrying value of the receivables classified as held for sale approximates fair value. The company has a long-standing practice of taking mitigation actions, in certain circumstances, to transfer credit risk to third parties. These actions may include credit insurance, financial guarantees, nonrecourse secured borrowings, true sales or sales of equipment under operating lease. Sale of receivables arrangements are also utilized in the normal course of business as part of the company’s cash and liquidity management. Financing receivables pledged as collateral for secured borrowings were $84 million and $213 million at December 31, 2025 and 2024, respectively. These borrowings are included in note O, “Borrowings.” Transfer of Financial Assets Effective January 1, 2025, the company extended its existing agreement for a 26-month term with a third-party investor to sell up to $1.3 billion of IBM short-term commercial financing receivables on a revolving basis. In addition, the company enters into agreements with third-party financial institutions to sell certain of its client financing receivables, including both loan and lease receivables, for cash proceeds. There were no material client financing receivables transferred for the years ended December 31, 2025 and 2024. The following table presents the total amount of commercial financing receivables transferred.
(1)Of the total amount of commercial financing receivables sold and derecognized from the Consolidated Balance Sheet, the amounts presented remained uncollected from business partners as of December 31, 2025 and 2024. The transfer of these receivables qualified as true sales and therefore reduced financing receivables. The cash proceeds from the sales are included in cash flows from operating activities. For the years ended December 31, 2025 and 2024, the net loss, including fees, associated with the transfer of commercial financing receivables was $50 million and $68 million, respectively, and is included in other (income) and expense in the Consolidated Income Statement. For the company’s policy on determining treatment for transfer of financial assets, refer to note A, “Significant Accounting Policies.” Financing Receivables by Portfolio Segment The following tables present the amortized cost basis for client financing receivables at December 31, 2025 and 2024, further segmented by three classes: Americas, Europe/Middle East/Africa (EMEA) and Asia Pacific. The commercial financing receivables portfolio segment is excluded from the tables in the sections below as the receivables are short term in nature and the current estimated risk of loss and resulting impact to the company’s financial results are not material.
(1)Primarily represents translation adjustments. When determining the allowances, financing receivables are evaluated either on an individual or a collective basis. For the company’s policy on determining allowances for credit losses, refer to note A, “Significant Accounting Policies.” Past Due Financing Receivables The company summarizes information about the amortized cost basis for client financing receivables, including amortized cost aged over 90 days and still accruing, billed invoices aged over 90 days and still accruing, and amortized cost not accruing.
(1)At a contract level, which includes total billed and unbilled amounts for financing receivables aged greater than 90 days. (2)Of the amortized cost not accruing, there was a related allowance of $83 million and $94 million at December 31, 2025 and 2024, respectively. Financing income recognized on these receivables was not material for the years ended December 31, 2025 and 2024. Credit Quality Indicators The company’s credit quality indicators, which are based on rating agency data, publicly available information and information provided by customers, are reviewed periodically based on the relative level of risk. The resulting indicators are a numerical rating system that maps to Moody’s Investors Service credit ratings as shown below. The company uses information provided by Moody’s, where available, as one of many inputs in its determination of customer credit ratings. The credit quality of the customer is evaluated based on these indicators and is assigned the same risk rating whether the receivable is a lease or a loan. The following tables present the amortized cost basis for client financing receivables by credit quality indicator at December 31, 2025 and 2024, respectively. Receivables with a credit quality indicator ranging from Aaa to Baa3 are considered investment grade. All others are considered non-investment grade. The credit quality indicators reflect mitigating credit enhancement actions taken by customers which reduce the risk to IBM. Gross write-offs by vintage year at December 31, 2025 were not material.
Modifications The company did not have any significant modifications due to clients experiencing financial difficulty for the years ended December 31, 2025 and 2024.
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| Property, Plant & Equipment | PROPERTY, PLANT & EQUIPMENT
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Leases |
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| Leases | LEASES Accounting for Leases as a Lessee The following table presents the various components of lease costs.
The company did not have any sale and leaseback transactions for the year ended December 31, 2025. The company had net gains on sale and leaseback transactions of $17 million and $145 million for the years ended December 31, 2024 and 2023, respectively. The following table presents supplemental information relating to the cash flows arising from lease transactions. Cash payments related to variable lease costs and short-term leases are not included in the measurement of operating and finance lease liabilities, and, as such, are excluded from the amounts below.
The following table presents the weighted-average lease term and discount rate for finance and operating leases.
The following table presents a maturity analysis of expected undiscounted cash flows for operating and finance leases on an annual basis for the next five years and thereafter.
(1)Imputed interest represents the difference between undiscounted cash flows and discounted cash flows. (2)The company entered into lease agreements, primarily related to operating leases, for certain facilities and equipment with payments totaling approximately $314 million that have not yet commenced as of December 31, 2025, and therefore are not included in this table. The following table presents information on the company’s finance leases recognized in the Consolidated Balance Sheet.
Accounting for Leases as a Lessor The following table presents amounts included in the Consolidated Income Statement related to lessor activity.
(1)Excludes unguaranteed residual value. Sales-Type and Direct Financing Leases At December 31, 2025 and 2024, the unguaranteed residual values of sales-type and direct financing leases were $545 million and $479 million, respectively. Refer to note K, “Financing Receivables,” for additional information on the company’s net investment in leases. For the years ended December 31, 2025 and 2024, impairment of residual values was not material. The following table presents a maturity analysis of the lease payments due to IBM on sales-type and direct financing leases over the next five years and thereafter, as well as a reconciliation of the undiscounted cash flows to the financing receivables recognized in the Consolidated Balance Sheet at December 31, 2025.
(1)The present value of the lease payments will not equal the financing receivables balances in note K, "Financing Receivables," due to certain items, including IDCs, allowance for credit losses and residual values, which are included in the financing receivables balances, but are not included in the future lease payments.
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| Leases | LEASES Accounting for Leases as a Lessee The following table presents the various components of lease costs.
The company did not have any sale and leaseback transactions for the year ended December 31, 2025. The company had net gains on sale and leaseback transactions of $17 million and $145 million for the years ended December 31, 2024 and 2023, respectively. The following table presents supplemental information relating to the cash flows arising from lease transactions. Cash payments related to variable lease costs and short-term leases are not included in the measurement of operating and finance lease liabilities, and, as such, are excluded from the amounts below.
The following table presents the weighted-average lease term and discount rate for finance and operating leases.
The following table presents a maturity analysis of expected undiscounted cash flows for operating and finance leases on an annual basis for the next five years and thereafter.
(1)Imputed interest represents the difference between undiscounted cash flows and discounted cash flows. (2)The company entered into lease agreements, primarily related to operating leases, for certain facilities and equipment with payments totaling approximately $314 million that have not yet commenced as of December 31, 2025, and therefore are not included in this table. The following table presents information on the company’s finance leases recognized in the Consolidated Balance Sheet.
Accounting for Leases as a Lessor The following table presents amounts included in the Consolidated Income Statement related to lessor activity.
(1)Excludes unguaranteed residual value. Sales-Type and Direct Financing Leases At December 31, 2025 and 2024, the unguaranteed residual values of sales-type and direct financing leases were $545 million and $479 million, respectively. Refer to note K, “Financing Receivables,” for additional information on the company’s net investment in leases. For the years ended December 31, 2025 and 2024, impairment of residual values was not material. The following table presents a maturity analysis of the lease payments due to IBM on sales-type and direct financing leases over the next five years and thereafter, as well as a reconciliation of the undiscounted cash flows to the financing receivables recognized in the Consolidated Balance Sheet at December 31, 2025.
(1)The present value of the lease payments will not equal the financing receivables balances in note K, "Financing Receivables," due to certain items, including IDCs, allowance for credit losses and residual values, which are included in the financing receivables balances, but are not included in the future lease payments.
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| Leases | LEASES Accounting for Leases as a Lessee The following table presents the various components of lease costs.
The company did not have any sale and leaseback transactions for the year ended December 31, 2025. The company had net gains on sale and leaseback transactions of $17 million and $145 million for the years ended December 31, 2024 and 2023, respectively. The following table presents supplemental information relating to the cash flows arising from lease transactions. Cash payments related to variable lease costs and short-term leases are not included in the measurement of operating and finance lease liabilities, and, as such, are excluded from the amounts below.
The following table presents the weighted-average lease term and discount rate for finance and operating leases.
The following table presents a maturity analysis of expected undiscounted cash flows for operating and finance leases on an annual basis for the next five years and thereafter.
(1)Imputed interest represents the difference between undiscounted cash flows and discounted cash flows. (2)The company entered into lease agreements, primarily related to operating leases, for certain facilities and equipment with payments totaling approximately $314 million that have not yet commenced as of December 31, 2025, and therefore are not included in this table. The following table presents information on the company’s finance leases recognized in the Consolidated Balance Sheet.
Accounting for Leases as a Lessor The following table presents amounts included in the Consolidated Income Statement related to lessor activity.
(1)Excludes unguaranteed residual value. Sales-Type and Direct Financing Leases At December 31, 2025 and 2024, the unguaranteed residual values of sales-type and direct financing leases were $545 million and $479 million, respectively. Refer to note K, “Financing Receivables,” for additional information on the company’s net investment in leases. For the years ended December 31, 2025 and 2024, impairment of residual values was not material. The following table presents a maturity analysis of the lease payments due to IBM on sales-type and direct financing leases over the next five years and thereafter, as well as a reconciliation of the undiscounted cash flows to the financing receivables recognized in the Consolidated Balance Sheet at December 31, 2025.
(1)The present value of the lease payments will not equal the financing receivables balances in note K, "Financing Receivables," due to certain items, including IDCs, allowance for credit losses and residual values, which are included in the financing receivables balances, but are not included in the future lease payments.
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| Leases | LEASES Accounting for Leases as a Lessee The following table presents the various components of lease costs.
The company did not have any sale and leaseback transactions for the year ended December 31, 2025. The company had net gains on sale and leaseback transactions of $17 million and $145 million for the years ended December 31, 2024 and 2023, respectively. The following table presents supplemental information relating to the cash flows arising from lease transactions. Cash payments related to variable lease costs and short-term leases are not included in the measurement of operating and finance lease liabilities, and, as such, are excluded from the amounts below.
The following table presents the weighted-average lease term and discount rate for finance and operating leases.
The following table presents a maturity analysis of expected undiscounted cash flows for operating and finance leases on an annual basis for the next five years and thereafter.
(1)Imputed interest represents the difference between undiscounted cash flows and discounted cash flows. (2)The company entered into lease agreements, primarily related to operating leases, for certain facilities and equipment with payments totaling approximately $314 million that have not yet commenced as of December 31, 2025, and therefore are not included in this table. The following table presents information on the company’s finance leases recognized in the Consolidated Balance Sheet.
Accounting for Leases as a Lessor The following table presents amounts included in the Consolidated Income Statement related to lessor activity.
(1)Excludes unguaranteed residual value. Sales-Type and Direct Financing Leases At December 31, 2025 and 2024, the unguaranteed residual values of sales-type and direct financing leases were $545 million and $479 million, respectively. Refer to note K, “Financing Receivables,” for additional information on the company’s net investment in leases. For the years ended December 31, 2025 and 2024, impairment of residual values was not material. The following table presents a maturity analysis of the lease payments due to IBM on sales-type and direct financing leases over the next five years and thereafter, as well as a reconciliation of the undiscounted cash flows to the financing receivables recognized in the Consolidated Balance Sheet at December 31, 2025.
(1)The present value of the lease payments will not equal the financing receivables balances in note K, "Financing Receivables," due to certain items, including IDCs, allowance for credit losses and residual values, which are included in the financing receivables balances, but are not included in the future lease payments.
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| Leases | LEASES Accounting for Leases as a Lessee The following table presents the various components of lease costs.
The company did not have any sale and leaseback transactions for the year ended December 31, 2025. The company had net gains on sale and leaseback transactions of $17 million and $145 million for the years ended December 31, 2024 and 2023, respectively. The following table presents supplemental information relating to the cash flows arising from lease transactions. Cash payments related to variable lease costs and short-term leases are not included in the measurement of operating and finance lease liabilities, and, as such, are excluded from the amounts below.
The following table presents the weighted-average lease term and discount rate for finance and operating leases.
The following table presents a maturity analysis of expected undiscounted cash flows for operating and finance leases on an annual basis for the next five years and thereafter.
(1)Imputed interest represents the difference between undiscounted cash flows and discounted cash flows. (2)The company entered into lease agreements, primarily related to operating leases, for certain facilities and equipment with payments totaling approximately $314 million that have not yet commenced as of December 31, 2025, and therefore are not included in this table. The following table presents information on the company’s finance leases recognized in the Consolidated Balance Sheet.
Accounting for Leases as a Lessor The following table presents amounts included in the Consolidated Income Statement related to lessor activity.
(1)Excludes unguaranteed residual value. Sales-Type and Direct Financing Leases At December 31, 2025 and 2024, the unguaranteed residual values of sales-type and direct financing leases were $545 million and $479 million, respectively. Refer to note K, “Financing Receivables,” for additional information on the company’s net investment in leases. For the years ended December 31, 2025 and 2024, impairment of residual values was not material. The following table presents a maturity analysis of the lease payments due to IBM on sales-type and direct financing leases over the next five years and thereafter, as well as a reconciliation of the undiscounted cash flows to the financing receivables recognized in the Consolidated Balance Sheet at December 31, 2025.
(1)The present value of the lease payments will not equal the financing receivables balances in note K, "Financing Receivables," due to certain items, including IDCs, allowance for credit losses and residual values, which are included in the financing receivables balances, but are not included in the future lease payments.
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Intangible Assets Including Goodwill |
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| Goodwill and Intangible Assets Disclosure [Abstract] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Intangible Assets Including Goodwill | INTANGIBLE ASSETS INCLUDING GOODWILL Intangible Assets The following tables present the company’s intangible asset balances by major asset class.
(1)Amounts at December 31, 2025 and 2024 include an increase in the net intangible asset balance of $182 million and a decrease in the net intangible asset balance of $126 million, respectively, due to foreign currency translation. (2)Other intangibles are primarily acquired proprietary and nonproprietary technology licenses, data, business processes, methodologies and systems. There was no impairment of intangible assets recorded in 2025 and 2024. The net carrying amount of intangible assets increased $731 million during the year ended December 31, 2025, primarily due to additions of acquired intangibles from business combinations of $2,491 million, primarily driven by the acquisition of HashiCorp in the first quarter of 2025, and additions of capitalized software, partially offset by intangible asset amortization. The aggregate intangible amortization expense was $2,737 million and $2,499 million for the years ended December 31, 2025 and 2024, respectively. In addition, in 2025 and 2024, respectively, the company retired $725 million and $923 million of fully amortized intangible assets, impacting both the gross carrying amount and accumulated amortization by this amount. The future amortization expense relating to intangible assets currently recorded in the Consolidated Balance Sheet is estimated to be the following at December 31, 2025:
Goodwill The changes in the goodwill balances by reportable segment for the years ended December 31, 2025 and 2024 are as follows:
(1)Primarily driven by foreign currency translation. (2)In the first quarter of 2024, the company derecognized goodwill related to the divestiture of The Weather Company assets. Refer to note E, "Acquisitions & Divestitures," for additional information. Goodwill additions recorded in 2025 were primarily driven by the acquisition of HashiCorp. Refer to note E, "Acquisitions & Divestitures," for additional information. There were no goodwill impairment losses recorded during 2025 or 2024, and the company has no accumulated impairment losses. Purchase price adjustments recorded in 2025 and 2024 were related to acquisitions that were still subject to the measurement period that ends at the earlier of 12 months from the acquisition date or when information becomes available. Net purchase price adjustments recorded in 2025 and 2024 were not material.
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Borrowings |
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| Debt Disclosure [Abstract] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Borrowings | BORROWINGS Short-Term Debt The company’s total short-term debt at December 31, 2025 and 2024 was $6,424 million and $5,089 million, respectively, and primarily consisted of current maturities of long-term debt detailed in “Long-Term Debt” below. Long-Term Debt Pre-Swap Borrowing
(1)Includes notes, debentures, bank loans and secured borrowings. (2)The portion of the company’s fixed-rate debt obligations that is hedged is reflected in the Consolidated Balance Sheet as an amount equal to the sum of the debt’s carrying value and a fair value adjustment representing changes in the fair value of the hedged debt obligations attributable to movements in benchmark interest rates. The company’s indenture governing its debt securities and its various credit facilities each contain significant covenants which obligate the company to promptly pay principal and interest, limit the aggregate amount of secured indebtedness and sale and leaseback transactions to 10 percent of the company’s consolidated net tangible assets, and restrict the company’s ability to merge or consolidate unless certain conditions are met. The credit facilities also include a covenant on the company’s consolidated net interest expense ratio, which cannot be less than 2.20 to 1.0, as well as a cross default provision with respect to other defaulted indebtedness of at least $500 million. The company is in compliance with all of its debt covenants and provides periodic certifications to its lenders. The failure to comply with its debt covenants could constitute an event of default with respect to the debt to which such provisions apply. If certain events of default were to occur, the principal and interest on the debt to which such event of default applied would become immediately due and payable. In the first quarter of 2024, IBM International Capital Pte. Ltd (IIC), a wholly owned finance subsidiary of the company, issued $5.5 billion of U.S. dollar fixed-rate notes (IIC Notes) in tranches with maturities ranging from 2 to 30 years and coupons ranging from 4.6 to 5.3 percent. IIC is a 100 percent owned finance subsidiary of IBM, as described by the SEC in Rule 13-01(a)(4)(vi) of Regulation S-X, the primary purpose of which is to borrow money to be made available for the benefit of IBM and its affiliates. The IIC Notes are fully and unconditionally guaranteed by IBM, and no other subsidiary of IBM guarantees the IIC Notes. In the first quarter of 2025, the company issued $3.6 billion of Euro fixed-rate notes in tranches with maturities ranging from 5 to 20 years and coupons ranging from 2.9 to 3.8 percent; and $4.75 billion of U.S. dollar fixed-rate notes in tranches with maturities ranging from 3 to 30 years and coupons ranging from 4.65 to 5.7 percent. Post-Swap Borrowing (Long-Term Debt, Including Current Portion)
(1)Includes $6,725 million in both 2025 and 2024, of notional interest-rate swaps that effectively convert fixed-rate long-term debt into floating-rate debt. Refer to note S, “Derivative Financial Instruments,” for additional information. Pre-swap annual contractual obligations of long-term debt outstanding at December 31, 2025, are as follows:
Interest on Debt
Refer to the related discussion in note D, “Segments,” for interest expense of the Financing segment. Refer to note S, “Derivative Financial Instruments,” for a discussion of the use of foreign currency denominated debt designated as a hedge of net investment, as well as a discussion of the use of currency and interest-rate swaps in the company’s debt risk management program. Lines of Credit The company has a $2.5 billion Three-Year Credit Agreement and a $7.5 billion Five-Year Credit Agreement (the Credit Agreements) with maturity dates of June 20, 2028 and June 22, 2030, respectively. The Credit Agreements permit the company and its subsidiary borrowers to borrow up to $10 billion on a revolving basis. The total expense recorded by the company related to these agreements was not material in all periods presented. Subject to certain conditions stated in the Credit Agreements, the borrower may borrow, prepay and re-borrow amounts under the Credit Agreements at any time during the term of such agreements. Funds borrowed may be used for the general corporate purposes of the borrower. Interest rates on borrowings under the Credit Agreements will be based on prevailing market interest rates, as further described in the Credit Agreements. The Credit Agreements contain customary representations and warranties, covenants, events of default, and indemnification provisions. The company believes that circumstances that might give rise to breach of these covenants or an event of default, as specified in the Credit Agreements, are remote. As of December 31, 2025, there were no borrowings by the company under the Credit Agreements. The company also has other committed lines of credit in some of the geographies which are not significant in the aggregate. Interest rates and other terms of borrowing under these lines of credit vary from country to country, depending on local market conditions. As of December 31, 2025, there were no material borrowings by the company under these credit facilities.
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Other Liabilities |
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| Other Liabilities Disclosure [Abstract] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Other Liabilities | OTHER LIABILITIES
In response to changing business needs, the company periodically takes workforce reduction actions to improve productivity, cost competitiveness and to rebalance skills. The noncurrent future payments associated with these activities are reflected in the workforce reductions caption in the previous table. The noncurrent liabilities are workforce accruals primarily related to terminated employees who are no longer working for the company and who were granted annual payments to supplement their incomes in certain countries. Depending on the individual country’s legal requirements, these required payments will continue until the former employee begins receiving pension benefits or passes away. The total amounts accrued for workforce reductions, including amounts classified as other accrued expenses and liabilities in the Consolidated Balance Sheet, were $741 million and $665 million at December 31, 2025 and 2024, respectively. The company employs extensive internal environmental protection programs that primarily are preventive in nature. The company also participates in environmental assessments and cleanups at a number of locations, including operating facilities, previously owned facilities and Superfund sites. The company’s maximum exposure for all environmental liabilities cannot be estimated and no amounts have been recorded for non-ARO environmental liabilities that are not probable or estimable. The total amounts accrued for non-ARO environmental liabilities, including amounts classified as in the Consolidated Balance Sheet, that do not reflect actual or anticipated insurance recoveries, were $250 million and $247 million at December 31, 2025 and 2024, respectively. Estimated environmental costs are not expected to materially affect the consolidated financial position or consolidated results of the company’s operations in future periods. However, estimates of future costs are subject to change due to protracted cleanup periods, changing environmental remediation regulations and changes in assumptions. As of December 31, 2025, the company was unable to estimate the range of settlement dates and the related probabilities for certain asbestos remediation AROs. These conditional AROs are primarily related to the encapsulated structural fireproofing that is not subject to abatement unless the buildings are demolished and non-encapsulated asbestos that the company would remediate only if it performed major renovations of certain existing buildings. Because these conditional obligations have indeterminate settlement dates, the company could not develop a reasonable estimate of their fair values. The company will continue to assess its ability to estimate fair values at each future reporting date. The related liability will be recognized once sufficient additional information becomes available. The total amounts accrued for ARO liabilities, including amounts classified as current in the Consolidated Balance Sheet at December 31, 2025 and 2024, were not material.
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Commitments & Contingencies |
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| Commitments and Contingencies Disclosure [Abstract] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Commitments & Contingencies | COMMITMENTS & CONTINGENCIES Commitments The company’s extended lines of credit to third-party entities include unused amounts of $1.7 billion and $1.6 billion at December 31, 2025 and 2024, respectively. A portion of these amounts was available to the company’s business partners to support their working capital needs. In addition, the company has committed to provide future financing to its clients in connection with client purchase agreements for $1.9 billion and $2.2 billion at December 31, 2025 and 2024, respectively. The company collectively evaluates the allowance for these arrangements using a provision methodology consistent with the portfolio of the commitments. Refer to note A, “Significant Accounting Policies,” for additional information. The allowance for these commitments is recorded in other liabilities in the Consolidated Balance Sheet and was not material at December 31, 2025 and 2024. The company has applied the guidance requiring a guarantor to disclose certain types of guarantees, even if the likelihood of requiring the guarantor’s performance is remote. The following is a description of arrangements in which the company is the guarantor. The company is a party to a variety of agreements pursuant to which it may be obligated to indemnify the other party with respect to certain matters. Typically, these obligations arise in the context of contracts entered into by the company, under which the company customarily agrees to hold the party harmless against losses arising from a breach of representations and covenants related to such matters as title to the assets sold, certain IP rights, specified environmental matters, third-party performance of nonfinancial contractual obligations and certain income taxes. In each of these circumstances, payment by the company is conditioned on the other party making a claim pursuant to the procedures specified in the particular contract, the procedures of which typically allow the company to challenge the other party’s claims. While indemnification provisions typically do not include a contractual maximum on the company’s payment, the company’s obligations under these agreements may be limited in terms of time and/or nature of claim, and in some instances, the company may have recourse against third parties for certain payments made by the company. It is not possible to predict the maximum potential amount of future payments under these or similar agreements due to the conditional nature of the company’s obligations and the unique facts and circumstances involved in each particular agreement. Historically, payments made by the company under these agreements have not had a material effect on the company’s business, financial condition or results of operations. In addition, the company guarantees certain loans and financial commitments. The maximum potential future payment under these financial guarantees and the fair value of these guarantees recognized in the Consolidated Balance Sheet at December 31, 2025 and 2024 was not material. Changes in the company’s warranty liability for standard warranties, which are included in other accrued expenses and liabilities and other liabilities in the Consolidated Balance Sheet, are presented in the following table. The company's extended warranty liability, which is included in deferred income in the Consolidated Balance Sheet, was not material for the periods presented. Standard Warranty Liability
Contingencies As a company with a substantial employee population and with clients in more than 175 countries, IBM is involved, either as plaintiff or defendant, in a variety of ongoing claims, demands, suits, investigations, tax matters and proceedings that arise from time to time in the ordinary course of its business. The company is a leader in the information technology industry and, as such, has been and will continue to be subject to claims challenging its IP rights and associated products and offerings, including claims of copyright and patent infringement and violations of trade secrets and other IP rights. In addition, the company enforces its own IP against infringement, through license negotiations, lawsuits or otherwise. Further, given the rapidly evolving external landscape of cybersecurity, AI, privacy and data protection laws, regulations and threat actors, the company and its clients have been and will continue to be subject to actions or proceedings in various jurisdictions. Also, as is typical for companies of IBM’s scope and scale, the company is party to actions and proceedings in various jurisdictions involving a wide range of labor and employment issues (including matters related to contested employment decisions, country-specific labor and employment laws, and the company’s pension, retirement and other benefit plans), as well as actions with respect to contracts, product liability, cybersecurity, data privacy, securities, foreign operations, competition law and environmental matters. These actions may be commenced by a number of different parties, including competitors, clients, current or former employees, government and regulatory agencies, stockholders and representatives of the locations in which the company does business. Some of the actions to which the company is party may involve particularly complex technical issues, and some actions may raise novel questions under the laws of the various jurisdictions in which these matters arise. The company records a provision with respect to a claim, suit, investigation or proceeding when it is probable that a liability has been incurred and the amount of the loss can be reasonably estimated. Any recorded liabilities, including any changes to such liabilities for the years ended December 31, 2025, 2024 and 2023 were not material to the Consolidated Financial Statements. In accordance with the relevant accounting guidance, the company provides disclosures of matters for which the likelihood of material loss is at least reasonably possible. In addition, the company also discloses matters based on its consideration of other matters and qualitative factors, including the experience of other companies in the industry, and investor, customer and employee relations considerations. With respect to certain of the claims, suits, investigations and proceedings discussed herein, the company believes at this time that the likelihood of any material loss is remote, given, for example, the procedural status, court rulings, and/or the strength of the company’s defenses in those matters. With respect to the remaining claims, suits, investigations and proceedings discussed in this note, except as specifically discussed herein, the company is unable to provide estimates of reasonably possible losses or range of losses, including losses in excess of amounts accrued, if any, for the following reasons. Claims, suits, investigations and proceedings are inherently uncertain, and it is not possible to predict the ultimate outcome of these matters. It is the company’s experience that damage amounts claimed in litigation against it are unreliable and unrelated to possible outcomes, and as such are not meaningful indicators of the company’s potential liability. Further, the company is unable to provide such an estimate due to a number of other factors with respect to these claims, suits, investigations and proceedings, including considerations of the procedural status of the matter in question, the presence of complex or novel legal theories, and/or the ongoing discovery and development of information important to the matters. The company reviews claims, suits, investigations and proceedings at least quarterly, and decisions are made with respect to recording or adjusting provisions and disclosing reasonably possible losses or range of losses (individually or in the aggregate), to reflect the impact and status of settlement discussions, discovery, procedural and substantive rulings, reviews by counsel and other information pertinent to a particular matter. Whether any losses, damages or remedies finally determined in any claim, suit, investigation or proceeding could reasonably have a material effect on the company’s business, financial condition, results of operations or cash flows will depend on a number of variables, including: the timing and amount of such losses or damages; the structure and type of any such remedies; the significance of the impact any such losses, damages or remedies may have in the Consolidated Financial Statements; and the unique facts and circumstances of the particular matter that may give rise to additional factors. While the company will continue to defend itself vigorously, it is possible that the company’s business, financial condition, results of operations or cash flows could be affected in any particular period by the resolution of one or more of these matters. The following is a summary of the more significant legal matters involving the company. On June 2, 2022, a putative class action lawsuit was filed in the United States District Court for the Southern District of New York alleging that the IBM Pension Plan miscalculated certain joint and survivor annuity pension benefits by using outdated actuarial tables in violation of the Employee Retirement Income Security Act of 1974. IBM, the Plan Administrator Committee, and the IBM Pension Plan are named as defendants. On April 4, 2024, the court dismissed the lawsuit with prejudice. On April 3, 2025, the Second Circuit vacated and remanded the district court’s decision to allow for discovery on statute of limitations. The parties settled the matter, and the case was dismissed with prejudice on December 11, 2025, with no material financial impact to IBM. The company is party to, or otherwise involved in, proceedings brought by U.S. federal or state environmental agencies under the Comprehensive Environmental Response, Compensation and Liability Act (CERCLA), known as “Superfund,” or laws similar to CERCLA. Such statutes require potentially responsible parties to participate in remediation activities regardless of fault or ownership of sites. The company is also conducting environmental investigations, assessments or remediations at or in the vicinity of several current or former operating sites globally pursuant to permits, administrative orders or agreements with country, state or local environmental agencies, and is involved in lawsuits and claims concerning certain current or former operating sites.
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Equity Activity |
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| Stockholders' Equity Note [Abstract] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Equity Activity | EQUITY ACTIVITY The authorized capital stock of IBM consists of (i) 4,687,500,000 shares of common stock with a $0.20 per share par value, of which 936,952,129 shares were outstanding at December 31, 2025, and (ii) 150,000,000 shares of preferred stock with a $0.01 per share par value, whereby 75,000,000 shares have been designated as Series A Preferred Stock, of which 57,916,244 shares of Series A Preferred Stock were issued to a wholly owned subsidiary of the company but were not outstanding at December 31, 2025. The company does not intend to issue or transfer any shares of Series A Preferred Stock to any third parties. Stock Repurchases The Board of Directors authorizes the company to repurchase IBM common stock. The company suspended its share repurchase program at the time of the Red Hat acquisition in 2019. At December 31, 2025, $2,008 million of Board common stock repurchase authorization was available. Other Stock Transactions The company issued the following shares of common stock as part of its stock-based compensation plans and employees stock purchase plan: 11,454,210 shares in 2025, 12,253,153 shares in 2024, and 9,794,240 shares in 2023. The company issued 3,023,129 treasury shares in 2025, 2,454,155 treasury shares in 2024, and 2,080,983 treasury shares in 2023, as a result of RSU releases and exercises of stock options by employees of certain acquired businesses and by non-U.S. employees. Also, as part of the company’s stock-based compensation plans, 3,815,280 common shares at a cost of $1,018 million, 3,430,885 common shares at a cost of $651 million, and 2,953,554 common shares at a cost of $402 million in 2025, 2024 and 2023, respectively, were remitted by employees to the company in order to satisfy minimum statutory tax withholding requirements. These amounts are included in the treasury stock balance in the Consolidated Balance Sheet and the Consolidated Statement of Equity. Reclassifications and Taxes Related to Items of Other Comprehensive Income
(1)These AOCI components are included in the computation of net periodic pension cost. Refer to note U, “Retirement-Related Benefits,” for additional information.
(1)These AOCI components are included in the computation of net periodic pension cost and include the impact of pension settlement charges of $3.1 billion ($2.4 billion net of tax). Refer to note U, “Retirement-Related Benefits,” for additional information. Accumulated Other Comprehensive Income/(Loss) (net of tax)
(1)These AOCI components are included in the computation of net periodic pension cost. Refer to note U, “Retirement-Related Benefits,” for additional information.
(1)Foreign currency translation adjustments are presented gross except for any associated hedges which are presented net of tax. (2)Net change in retirement-related benefit plans includes the impact of pension settlement charges of $3.1 billion ($2.4 billion net of tax). Refer to note U, “Retirement-Related Benefits,” for additional information.
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Derivative Financial Instruments |
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| Derivative Instruments and Hedging Activities Disclosure [Abstract] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Derivative Financial Instruments | DERIVATIVE FINANCIAL INSTRUMENTS The company operates in multiple functional currencies and is a significant lender and borrower in the global markets. In the normal course of business, the company is exposed to the impact of interest rate changes and foreign currency fluctuations, and to a lesser extent equity risk. The company limits these risks by following established risk management policies and procedures, including the use of derivatives, and, where cost effective, financing with debt in the currencies in which assets are denominated. For interest rate exposures, derivatives are used to better align rate movements between the interest rates associated with the company’s lease and other financial assets and the interest rates associated with its debt. Derivatives are also used to manage the related cost of debt. For foreign currency exposures, derivatives are used to better manage the cash flow volatility arising from foreign exchange rate fluctuations. The company does not offset derivative assets against liabilities in master netting arrangements. If derivative exposures covered by a qualifying master netting agreement had been netted in the Consolidated Balance Sheet at December 31, 2025 and 2024, the total derivative asset and liability positions each would have been reduced by $285 million and $352 million, respectively. The company restricts the use of cash collateral received to rehypothecation, and therefore reports it in restricted cash. Receivables and payables recognized upon payment or receipt of cash collateral against the fair values of the related derivative instruments, including the amount rehypothecated, are recognized on a gross basis in the Consolidated Balance Sheet, and were not material for all periods presented. On July 1, 2024, the company completed the acquisition of StreamSets and webMethods from Software AG. Prior to the acquisition, beginning in December 2023, the company entered into foreign currency derivative contracts which were accounted for as non-hedge derivatives and expired by June 28, 2024. For the years ended December 31, 2024 and 2023, the company recorded a realized loss of $68 million and an unrealized gain of $12 million, respectively, in other (income) and expense in the Consolidated Income Statement. There were no associated derivatives outstanding at December 31, 2025 and 2024. In its hedging programs, the company may use forward contracts, futures contracts, interest-rate swaps, cross-currency swaps, equity swaps and options depending upon the underlying exposure. The company is not a party to leveraged derivative instruments. A brief description of the major hedging programs, categorized by underlying risk, follows. Interest Rate Risk Fixed and Variable Rate Borrowings The company issues debt in the global capital markets to fund its operations and financing business. Access to cost-effective financing can result in interest rate mismatches with the underlying assets. To manage these mismatches and to reduce overall interest cost, the company may use interest-rate swaps to convert specific fixed-rate debt issuances into variable-rate debt (i.e., fair value hedges) and to convert specific variable-rate debt issuances into fixed-rate debt (i.e., cash flow hedges). At both December 31, 2025 and 2024, the total notional amount of the company’s interest-rate swaps was $6.7 billion. The weighted-average remaining maturity of these instruments at December 31, 2025 and 2024 was approximately 3.5 years and 4.5 years, respectively. These interest-rate contracts were accounted for as fair value hedges. The company did not have any cash flow hedges relating to this program outstanding at December 31, 2025 and 2024. Foreign Exchange Risk Long-Term Investments in Foreign Subsidiaries (Net Investment) A large portion of the company’s foreign currency denominated debt portfolio is designated as a hedge of net investment in major foreign subsidiaries to reduce the volatility in stockholders’ equity caused by changes in foreign currency exchange rates in the subsidiaries’ functional currency with respect to the U.S. dollar. At December 31, 2025 and 2024, the carrying value of debt designated as hedging instruments was $16.4 billion and $14.0 billion, respectively. The company also uses foreign currency derivatives, which may include forward contracts, long-term cross-currency swaps and options, for this risk management purpose. At December 31, 2025 and 2024, the total notional amount of derivative instruments designated as net investment hedges was $6.9 billion and $6.2 billion, respectively. At both December 31, 2025 and 2024, the weighted-average remaining maturity of these instruments was less than one year. Anticipated Royalties and Cost Transactions The company’s operations generate significant nonfunctional currency, third-party vendor payments and intercompany payments for royalties and goods and services among the company’s non-U.S. subsidiaries and with the company. In anticipation of these foreign currency cash flows and in view of the volatility of the currency markets, the company selectively employs forward contracts to manage its currency risk. These forward contracts are accounted for as cash flow hedges. At December 31, 2025, the maximum length of time remaining over which the company has hedged its exposure is approximately two years. At December 31, 2025 and 2024, the total notional amount of forward contracts designated as cash flow hedges of forecasted royalty and cost transactions was $10.8 billion and $9.7 billion, respectively. At both December 31, 2025 and 2024, the weighted-average remaining maturity of these instruments was less than one year. At December 31, 2025 and 2024, in connection with cash flow hedges of anticipated royalties and cost transactions, there were unrealized net gains (before taxes) of $4 million and $415 million, respectively, deferred in AOCI. The company estimates that $48 million of deferred net losses (before taxes) on derivatives in AOCI at December 31, 2025 will be reclassified to net income within the next 12 months, providing an offsetting economic impact against the underlying anticipated transactions. Foreign Currency Denominated Borrowings The company is exposed to exchange rate volatility on foreign currency denominated debt. To manage this risk, the company may employ forward contracts or cross-currency swaps to convert the principal, or principal and interest payments of foreign currency denominated debt to debt denominated in the functional currency of the borrowing entity. These derivatives are accounted for as cash flow hedges. At December 31, 2025, the maximum length of time remaining over which the company has hedged its exposure was approximately five years. At December 31, 2025 and 2024, the total notional amount of derivative instruments designated as cash flow hedges of foreign currency denominated debt was $4.8 billion and $5.0 billion, respectively. At December 31, 2025 and 2024, in connection with forward contracts, there were unrealized net losses (before taxes) of $48 million and unrealized net gains (before taxes) of $84 million, respectively, deferred in AOCI. Approximately $88 million of losses (before taxes) related to the initial forward points excluded from the assessment of hedge effectiveness is expected to be amortized to other (income) and expense within the next 12 months. Subsidiary Cash and Foreign Currency Asset/Liability Management The company uses its Global Treasury Centers to manage the cash of its subsidiaries. These centers principally use currency swaps to convert cash flows in a cost-effective manner. In addition, the company uses foreign exchange forward contracts to economically hedge, on a net basis, the foreign currency exposure of a portion of the company’s nonfunctional currency assets and liabilities. The terms of these forward and swap contracts are generally less than one year. The changes in the fair values of these contracts and of the underlying hedged exposures are generally offsetting and are recorded in other (income) and expense in the Consolidated Income Statement. At December 31, 2025 and 2024, the total notional amount of derivative instruments in economic hedges of foreign currency exposure was $6.4 billion and $7.4 billion, respectively. Equity Risk Management The company is exposed to market price changes in certain broad market indices and in the company’s own stock primarily related to certain obligations to employees. Changes in the overall value of these employee compensation obligations are recorded in SG&A expense in the Consolidated Income Statement. Although not designated as accounting hedges, the company utilizes derivatives, including equity swaps and futures, to economically hedge the exposures related to its employee compensation obligations. The derivatives are linked to the total return on certain broad market indices or the total return on the company’s common stock, and are recorded at fair value with gains or losses also reported in SG&A expense in the Consolidated Income Statement. At both December 31, 2025 and 2024, the total notional amount of derivative instruments in economic hedges of these compensation obligations was $1.5 billion. Cumulative Basis Adjustments for Fair Value Hedges At December 31, 2025 and 2024, the following amounts were recorded in the Consolidated Balance Sheet related to cumulative basis adjustments for fair value hedges:
(1)Includes $(114) million and $(155) million of hedging adjustments on discontinued hedging relationships at December 31, 2025 and 2024, respectively. The Effect of Derivative Instruments in the Consolidated Income Statement and Consolidated Statement of Comprehensive Income The total effects of all fair value hedges, cash flow hedges, net investment hedges and derivatives not designated as hedging instruments are summarized by income and expense line items as follows:
(1)The amount includes basis adjustments to the carrying value of the hedged item recorded during the period and amortization of basis adjustments recorded on de-designated hedging relationships during the period. (2)The amount includes changes in clean fair values of the derivative instruments in fair value hedging relationships and the periodic accrual for coupon payments required under these derivative contracts. N/A–Not applicable
(1)Amounts excluded from effectiveness testing for both net investment hedges and cash flow hedges of foreign currency debt are amortized to net income on a straight-line basis over the life of the relevant hedging instrument. (2)Instruments in net investment hedges include derivative and non-derivative instruments with the amounts recognized in OCI providing an offset to the translation of foreign subsidiaries. N/A–Not applicable For the years ended December 31, 2025 and 2024, there were no material gains or losses associated with an underlying exposure that did not or was not expected to occur (for cash flow hedges); nor are there any anticipated in the normal course of business.
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Stock-Based Compensation |
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| Stock-Based Compensation | STOCK-BASED COMPENSATION The following table presents total stock-based compensation cost included in income from continuing operations.
The company’s total unrecognized compensation cost related to non-vested awards at December 31, 2025 was $2.3 billion and is expected to be recognized over a weighted-average period of approximately 2.5 years. Capitalized stock-based compensation cost was not material at December 31, 2025, 2024 and 2023. Incentive Awards Stock-based incentive awards are provided to employees under the terms of the company’s long-term performance plans (the Plans). The Plans are administered by the Executive Compensation and Management Resources Committee of the Board of Directors. Awards available under the Plans principally include restricted stock units (RSUs), performance share units (PSUs), stock options or any combination thereof. There were 280 million shares originally authorized to be awarded under the company’s existing Plans and 66 million shares granted under previous plans that, if and when those awards were cancelled, could be reissued under the existing Plans. At December 31, 2025, 41 million unused shares were available to be granted. Stock Awards Stock awards for the periods presented were made in the form of RSUs, including retention restricted stock units (RRSUs), or PSUs. The following table summarizes RSU and PSU activity under the Plans during the years ended December 31, 2025, 2024 and 2023.
(1)The balances at December 31 for each period presented represent the number of shares expected to be issued based on achievement of grant date performance targets. The actual number of shares issued will depend on final performance and market results for 2025 awards and solely on final performance results for prior awards against specified targets over the vesting period. (2)Includes adjustments of (81,195), (196,544) and (404,655) for PSUs in 2025, 2024 and 2023, respectively, because final performance metrics were above or below specified targets. The total fair value of RSUs and PSUs granted and vested during the years ended December 31, 2025, 2024 and 2023 were as follows:
In connection with vesting and release of RSUs and PSUs, the tax benefits realized by the company for the years ended December 31, 2025, 2024 and 2023 were $609 million, $413 million and $256 million, respectively. Stock Options Stock options are awards which allow the employee to purchase shares of the company’s stock at a fixed price. Stock options are granted at an exercise price equal to the company’s average high and low stock price on the date of grant. These awards generally vest in four equal increments on the first four anniversaries of the grant date and have a contractual term of 10 years. The company estimates the fair value of stock options at the date of grant using a Black-Scholes valuation model. Key inputs and assumptions used to estimate the fair value of stock options include the grant price of the award, the expected option term, volatility of the company’s stock, the risk-free rate and the company’s dividend yield. For the stock options granted for the years ended December 31, 2025, 2024 and 2023, the expected option term was determined from historical exercise patterns, volatility was based on an analysis of the company’s historical stock prices over the expected option term, the risk-free rate was obtained from the U.S. Treasury yield curve in effect at the time of grant and the dividend yield was based on the company’s expectation of paying dividends in the foreseeable future. Estimates of fair value are not intended to predict actual future events or the value ultimately realized by employees who receive equity awards, and subsequent events are not indicative of the reasonableness of the original estimates of fair value made by the company. Stock options are primarily granted by the company as part of its executive compensation programs. The weighted-average fair value of stock options granted for the years ended December 31, 2025, 2024 and 2023 was $72.61, $40.09 and $22.75, respectively. The fair value was estimated based on the following weighted-average assumptions:
The following table summarizes option activity under the Plans during the years ended December 31, 2025, 2024 and 2023.
The weighted-average remaining contractual term and the aggregate intrinsic value of stock options outstanding was 7.6 years and $1,234 million, respectively, at December 31, 2025. The weighted-average remaining contractual term and the aggregate intrinsic value of stock options vested and exercisable was 6.8 years and $495 million, respectively, at December 31, 2025. Exercises of Stock Options The total intrinsic value of options exercised for the years ended December 31, 2025, 2024 and 2023 was $231 million, $138 million and $10 million, respectively. The total cash received from employees as a result of stock option exercises for the years ended December 31, 2025, 2024 and 2023 was $233 million, $317 million and $51 million, respectively, and was included within proceeds from issuance of shares within cash from financing activities in the Consolidated Statement of Cash Flows. In connection with these exercises, the tax benefits realized by the company for the years ended December 31, 2025 and 2024 was $56 million and $34 million, respectively. The tax benefits realized during 2023 were not material. The company settles employees stock option exercises primarily with newly issued common shares and, occasionally, with treasury shares. Total treasury shares held at December 31, 2025 and 2024 were 1,354 million and 1,353 million shares, respectively. Acquisitions In connection with various acquisition transactions, there were 0.3 million stock options outstanding at December 31, 2025, as a result of the company’s conversion of stock-based awards previously granted by acquired entities. The weighted-average exercise price of these stock options was $96 per share. Additionally, there were 0.7 million RSUs outstanding at December 31, 2025, with a weighted-average grant price of $257 per share, primarily driven by the HashiCorp acquisition. Refer to note E, "Acquisitions and Divestitures" for additional information. IBM Employees Stock Purchase Plan The company's Employees Stock Purchase Plan (ESPP) allows eligible participants to purchase shares of IBM common stock at a 15 percent discount off the average market price on the date of purchase. The ESPP is considered compensatory under the accounting requirements for stock-based compensation and enables eligible participants to purchase shares of IBM common stock through payroll deductions of up to 10 percent of eligible compensation. Eligible compensation includes any compensation received by the employee during the year. The ESPP provides for semi-annual offering periods during which shares may be purchased and continues as long as shares remain available under the ESPP, unless terminated earlier at the discretion of the Board of Directors. Individual ESPP participants are restricted from purchasing more than $25,000 of common stock in one calendar year or 1,000 shares in an offering period. Employees purchased approximately 2.1 million, 2.6 million and 3.1 million shares under the ESPP during the years ended December 31, 2025, 2024 and 2023, respectively. For the years ended December 31, 2025, 2024 and 2023, the average market price of shares purchased was $222, $161 and $117 per share, respectively, and the total stock-based compensation cost was $84 million, $75 million and $64 million, respectively. Cash dividends declared and paid by the company on its common stock also include cash dividends on the company stock purchased through the ESPP. Dividends are paid on full and fractional shares and can be reinvested. The company stock purchased through the ESPP is considered outstanding and is included in the weighted-average outstanding shares for purposes of computing basic and diluted earnings per share. Approximately 6.6 million shares were available for purchase under the ESPP at December 31, 2025.
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| Retirement Benefits [Abstract] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Retirement-Related Benefits | RETIREMENT-RELATED BENEFITS Description of Plans IBM sponsors the following retirement-related plans/benefits:
Plan Financial Information Summary of Financial Information The following table presents a summary of the total retirement-related benefits net periodic (income)/cost recorded in the Consolidated Income Statement.
(1)In 2024, U.S. and Non-U.S. Plans include the impact of pension settlement charges of $2.7 billion and $0.4 billion, respectively, and starting in 2024 the U.S. Plans include the RBA that was effective January 1, 2024. Refer to the section below entitled “IBM Retirement Plan Changes,” for additional information. (2)Lower U.S. Plans total defined contributions plans cost in 2025 and 2024, compared to 2023, is due to the introduction of the RBA that was effective January 1, 2024. Refer to the section below entitled “IBM Retirement Plan Changes,” for additional information. The following table presents a summary of the total PBO for DB pension plans, APBO for nonpension postretirement benefit plans, fair value of plan assets and the associated funded status recorded in the Consolidated Balance Sheet.
(1)Funded status is recognized in the Consolidated Balance Sheet as follows: Asset amounts as prepaid pension assets; (Liability) amounts as compensation and benefits (current liability) and retirement and nonpension postretirement benefit obligations (noncurrent liability). (2)Excess PPP and Retention Plan. (3)Non-U.S. qualified plans represent plans funded outside of the U.S. Non-U.S. nonqualified plans are unfunded. At December 31, 2025, the company’s qualified defined benefit pension plans worldwide were 116 percent funded compared to the benefit obligations, with the Qualified PPP 137 percent funded. Defined Benefit Pension and Nonpension Postretirement Benefit Plan Financial Information The following tables through page 108 represent financial information for the company’s retirement-related benefit plans, excluding DC plans. The DB pension plans under U.S. Plans consist of the Qualified PPP, the Excess PPP and the Retention Plan. The DB pension plans and the nonpension postretirement benefit plans under non-U.S. Plans consist of all plans sponsored by the company’s subsidiaries. The nonpension postretirement benefit plan under U.S. Plan consists of only the U.S. Nonpension Postretirement Benefit Plan. The following tables present the components of net periodic (income)/cost of the retirement-related benefit plans recognized in the Consolidated Income Statement, excluding DC plans.
(1)U.S. Plans Service cost includes the RBA that was effective January 1, 2024. Refer to the section below entitled “IBM Retirement Plan Changes,” for additional information. (2)These components of net periodic pension costs are included in other (income) and expense in the Consolidated Income Statement. (3)In 2024, U.S. and Non-U.S. Plans include the impact of pension settlement charges of $2.7 billion and $0.4 billion, respectively. Refer to the section below entitled “IBM Retirement Plan Changes,” for additional information. IBM Retirement Plan Changes Effective January 1, 2024, IBM changed how it provides certain retirement-related benefits in the U.S. IBM provides this benefit to most U.S. employees under its existing Qualified PPP called the Retirement Benefit Account (RBA). This is in place of any IBM contributions to the U.S. employees’ 401(k) Plus accounts. IBM U.S. regular full-time and part-time employees with at least one year of service participate in the RBA. Each eligible employee’s RBA is credited monthly with an amount equal to five percent of their eligible pay with no employee contribution required. Under the RBA, eligible employees earn six percent interest through 2026 and starting in 2027, will earn interest equal to the 10-year U.S. Treasury Yield, subject to a three percent minimum per year through 2033. Eligible employees also received a salary increase effective January 1, 2024 for the difference between the IBM 401(k) Plus contribution percent they were previously entitled to receive and the five percent RBA pay credit. Since the RBA is a component of the Qualified PPP, it is funded by the trust for the Qualified PPP along with all other benefits in the Qualified PPP. As a result of this change, inactive pension plan participants no longer represented substantially all of the participants in the Qualified PPP. As required by U.S. GAAP, as of January 1, 2024, the amortization period of unrecognized actuarial losses changed from the average remaining life expectancy of inactive plan participants to the average remaining service period of active plan participants. There was no impact to funded status, retiree benefit payments or funding requirements of the Qualified PPP due to the change in amortization period. In September 2024, the Qualified PPP irrevocably transferred to an insurer approximately $6 billion of the Qualified PPP’s DB pension obligations and related plan assets, thereby reducing the company’s pension obligations and assets by the same amount. As a result, the company recognized a one-time, non-cash, pre-tax pension settlement charge of $2.7 billion ($2.0 billion net of tax) in the third quarter of 2024. In October 2024, IBM Canada Ltd. (“IBMC”) purchased two separate nonparticipating single premium group annuity contracts that transferred approximately $1.2 billion of the IBMC IBM Retirement Plan defined benefit pension obligations to two insurers. As a result of the transaction, the company recognized a one time, non-cash, pre-tax pension settlement charge of $0.4 billion in the fourth quarter of 2024. The pension settlement charges described above were primarily related to the accelerated recognition of accumulated actuarial losses of the plans included within AOCI in the Consolidated Statement of Equity. Refer to note U, “Retirement-Related Benefits,” in the company's 2024 Annual Report for additional information. The following table presents the changes in benefit obligations and plan assets of the company’s retirement-related benefit plans, excluding DC plans.
(1)In 2024, the amount related to U.S. Defined Benefit Pension Plans primarily represents the transfer of Qualified PPP pension obligations and related plan assets to an insurer pursuant to a group annuity contract and the amount related to Non-U.S. Defined Benefit Pension Plans primarily represents the transfer of IBMC IBM Retirement Plan pension obligations and related plan assets to two insurers pursuant to group annuity contracts. (2) Represents the benefit obligation assuming no future participant compensation increases. N/A–Not applicable The following table presents the net funded status recognized in the Consolidated Balance Sheet.
The following table presents the pre-tax net loss, prior service costs/(credits) and transition (assets)/liabilities recognized in OCI and the changes in the pre-tax net loss, prior service costs/(credits) and transition (assets)/liabilities recognized in AOCI for the retirement-related benefit plans.
(1)In 2024, the amount related to U.S. Defined Benefit Pension Plans includes the impact of a pension settlement charge of $2.7 billion, and the amount related to Non-U.S. Defined Benefit Pension Plans includes the impact of a pension settlement charge of $0.4 billion. Refer to the section above entitled “IBM Retirement Plan Changes,” for additional information. (2)Refer to note R, “Equity Activity,” for the total change in AOCI, and the Consolidated Statement of Comprehensive Income for the components of net periodic (income)/cost, including the related tax effects, recognized in OCI for the retirement-related benefit plans. Assumptions Used to Determine Plan Financial Information Underlying both the measurement of benefit obligations and net periodic (income)/cost are actuarial valuations. These valuations use participant-specific information such as salary, age and years of service, as well as certain assumptions, the most significant of which include estimates of discount rates, expected return on plan assets, rate of compensation increases, interest crediting rates and mortality rates. The company evaluates these assumptions, at a minimum, annually, and makes changes as necessary. The following tables present the assumptions used to measure the net periodic (income)/cost and the year-end benefit obligations for retirement-related benefit plans.
(1)The Qualified PPP discount rate, expected long-term return on plan assets and interest crediting rate of 5.00 percent, 5.00 percent, and 3.80 percent, respectively, for the period January 1, 2024 through August 31, 2024, changed to 5.00 percent, 5.25 percent and 3.80 percent, respectively, for the period September 1, 2024 through December 31, 2024 due to remeasurement of the plan as a result of the changes described in the section above entitled “IBM Retirement Plan Changes.” (2)The Non-U.S. Plan discount rate and expected long-term return on plan assets of 4.60 percent, and 5.50 percent, respectively, for the period January 1, 2024 through October 29, 2024, changed to 4.70 percent and 4.50 percent, respectively, for the period October 30, 2024 through December 31, 2024 due to remeasurement of the IBMC IBM Retirement Plan as a result of the changes described in the section above entitled “IBM Retirement Plan Changes.” (3)The rate of compensation increase in 2024 is due to the RBA that was effective January 1, 2024. Refer to the section above entitled “IBM Retirement Plan Changes,” for additional information. N/A–Not applicable
N/A–Not applicable
Plan Assets Retirement-related benefit plan assets are recognized and measured at fair value. Because of the inherent uncertainty of valuations, these fair value measurements may not necessarily reflect the amounts the company could realize in current market transactions. Investment Policies and Strategies The investment objectives of the Qualified PPP portfolio are designed to generate returns that will enable the plan to meet its future obligations. The precise amount for which these obligations will be settled depends on future events, including the retirement dates and life expectancy of the plan participants. The obligations are estimated using actuarial assumptions, based on the current economic environment and other pertinent factors described above. The Qualified PPP portfolio’s investment strategy balances the requirement to generate returns, using assets with higher expected returns such as equity securities, with the need to control risk in the portfolio with less volatile assets, such as fixed-income securities. Risks include, among others, inflation, volatility in equity values and changes in interest rates that could cause the plan to become underfunded, thereby increasing its dependence on contributions from the company. To mitigate any potential concentration risk, careful consideration is given to balancing the portfolio among industry sectors, companies and geographies, taking into account interest rate sensitivity, dependence on economic growth, currency and other factors that affect investment returns. In 2025, the company changed its investment strategy, modifying its asset allocation, primarily by increasing return-seeking assets and reducing debt securities. The change was designed to further improve expected returns for the plan. The Qualified PPP portfolio’s target allocation is 55 percent fixed-income securities, 15 percent equity securities, and 30 percent other return-seeking assets including hedge funds, infrastructure equity, and other debt securities. The assets are managed by professional investment firms and investment professionals who are employees of the company. They are bound by investment mandates determined by the company’s management and are measured against specific benchmarks. Among these managers, consideration is given, but not limited to, balancing security concentration, issuer concentration, investment style and reliance on particular active and passive investment strategies. Market liquidity risks are tightly controlled, with $1,753 million of the Qualified PPP portfolio as of December 31, 2025 invested in private market assets consisting of private equity, credit, real estate and infrastructure equity, which are less liquid than publicly traded securities and are primarily measured at net asset value (NAV). In addition, the Qualified PPP portfolio had $1,720 million in commitments for future investments in private markets to be made over a number of years. These commitments are expected to be funded from plan assets. Derivatives are used as an effective means to achieve investment objectives and/or as a component of the plan’s risk management strategy. The primary reasons for the use of derivatives are fixed income management, including duration, interest rate management and credit exposure, cash equitization and to manage currency strategies. The non-U.S. Plans investment objectives are similar to those described previously, subject to local regulations. The weighted-average target allocation for the non-U.S. plans is 57 percent fixed-income securities, 18 percent equity securities, 17 percent insurance contracts, and 9 percent other investments, which is consistent with the allocation decisions made by the company’s management. In some countries, a higher percentage allocation to fixed income is required to manage solvency and funding risks. In others, the responsibility for managing the investments typically lies with a board that may include up to 50 percent of members elected by employees and retirees. This can result in slight differences compared with the strategies previously described. The percentage of non-U.S. plans investment in assets that are less liquid is consistent with the U.S. plan. The use of derivatives is also consistent with the U.S. plan and mainly for currency hedging, interest rate risk management, credit exposure and alternative investment strategies. The company’s nonpension postretirement benefit plans are underfunded or unfunded. For some plans, the company maintains a nominal, highly liquid trust fund balance to ensure timely benefit payments. Defined Benefit Pension Plan Assets The following table presents the company’s DB pension plans’ asset classes and their associated fair value at December 31, 2025. The U.S. Plan consists of the Qualified PPP and the non-U.S. Plans consist of all plans sponsored by the company’s subsidiaries.
(1)Represents U.S. and international securities. (2)Invests in predominantly equity securities. (3)Includes debt issued by national, state and local governments and agencies. (4)Invests predominantly in fixed-income securities. (5)Primarily represents insurance policy contracts (Buy-In) in certain non-U.S. plans. (6)Includes cash, cash equivalents and short-term marketable securities. (7)Includes interest-rate derivatives, forwards, exchange-traded and other over-the-counter derivatives. (8)Invests in both equity and fixed-income securities. (9)Investments measured at fair value using the net asset value (NAV) per share (or its equivalent) as a practical expedient, including commingled funds, hedge funds, private equity and real estate partnerships. (10)Represents net unsettled transactions, relating primarily to purchases and sales of plan assets. The following table presents the company’s DB pension plans’ asset classes and their associated fair value at December 31, 2024. The U.S. Plan consists of the Qualified PPP and the non-U.S. Plans consist of all plans sponsored by the company’s subsidiaries.
(1)Represents U.S. and international securities. (2)Invests in predominantly equity securities. (3)Includes debt issued by national, state and local governments and agencies. (4)Invests in predominantly fixed-income securities. (5)Primarily represents insurance policy contracts (Buy-In) in certain non-U.S. plans. (6)Includes cash, cash equivalents and short-term marketable securities. (7)Includes interest-rate derivatives, forwards, exchange-traded and other over-the-counter derivatives. (8)Invests in both equity and fixed-income securities. (9)Investments measured at fair value using the net asset value (NAV) per share (or its equivalent) as a practical expedient, including commingled funds, hedge funds, private equity and real estate partnerships. (10)Represents net unsettled transactions, relating primarily to purchases and sales of plan assets. The following tables present the reconciliation of the beginning and ending balances of Level 3 assets for the years ended December 31, 2025 and 2024 for the U.S. Plan.
(1)Includes equity securities and private equity. Prior-year amounts have been reclassified to conform to the change in current year presentation. Non-U.S. Plans Level 3 assets beginning and ending balances, including related returns and other activity for the years ended December 31, 2025 and 2024 were not material. Valuation Techniques The following is a description of the valuation techniques used to measure plan assets at fair value. There were no changes in valuation techniques during 2025 and 2024. Equity securities are valued at the closing price reported on the stock exchange on which the individual securities are traded. IBM common stock is valued at the closing price reported on the New York Stock Exchange. Mutual funds are typically valued based on quoted market prices. These assets are generally classified as Level 1. The fair value of fixed-income securities is typically estimated using pricing models, quoted prices of securities with similar characteristics or discounted cash flows and are generally classified as Level 2. If available, they are valued using the closing price reported on the major market on which the individual securities are traded. Cash includes money market accounts that are valued at their cost plus interest on a daily basis, which approximates fair value. Short-term investments represent securities with original maturities of one year or less. These assets are classified as Level 1 or Level 2. Real estate valuations require significant judgment due to the absence of quoted market prices, the inherent lack of liquidity and the long-term nature of such assets. These assets are initially valued at cost and are reviewed periodically utilizing available and relevant market data, including appraisals, to determine if the carrying value of these assets should be adjusted. These assets are classified as Level 3. Exchange-traded derivatives are valued at the closing price reported on the exchange on which the individual securities are traded, while forward contracts are valued using a mid-close price. Over-the-counter derivatives are typically valued using pricing models. The models require a variety of inputs, including, for example, yield curves, credit curves, measures of volatility and foreign exchange rates. These assets are classified as Level 1 or Level 2 depending on availability of quoted market prices. Certain investments are measured at fair value using the net asset value (NAV) per share (or its equivalent) as a practical expedient. These investments, which include commingled funds, hedge funds, private equity and real estate partnerships, are typically valued using the NAV provided by the administrator of the fund and reviewed by the company. The NAV is based on the value of the underlying assets owned by the fund, minus liabilities and divided by the number of shares or units outstanding. Contributions and Direct Benefit Payments It is the company’s general practice to fund amounts for pensions sufficient to meet the minimum requirements set forth in applicable employee benefits laws and local tax laws. From time to time, the company contributes additional amounts as it deems appropriate. The following table presents the contributions made to the non-U.S. DB plans, nonpension postretirement benefit plans, multi-employer plans, DC plans and direct benefit payments for 2025 and 2024. The cash contributions to the multi-employer plans represent the annual cost included in the net periodic (income)/cost recognized in the Consolidated Income Statement. The company’s participation in multi-employer plans has no material impact on the company’s financial statements.
In 2025 and 2024, $204 million and $194 million, respectively, of contributions to the non-U.S. DB plans and U.S. nonpension postretirement benefit plans were made in U.S. Treasury securities. Additionally, in 2025 and 2024, contributions of $730 million and $741 million, respectively, were made to the Active Medical Trust in U.S. Treasury securities. Contributions made with U.S. Treasury securities are considered a non-cash transaction. Defined Benefit Pension Plans In 2026, the company is not legally required to make any contributions to the U.S. defined benefit pension plans. However, depending on market conditions, or other factors, the company may elect to make discretionary contributions to the Qualified PPP during the year. In 2026, the company estimates contributions to its non-U.S. defined benefit and multi-employer plans to be approximately $100 million, the majority of which will be contributed to defined benefit pension plans in Japan and Spain. This amount generally represents legally mandated minimum contributions. Financial market performance in 2026 could increase the legally mandated minimum contribution in certain countries which require monthly or daily remeasurement of the funded status. The company could also elect to contribute more than the legally mandated amount based on market conditions or other factors. Expected Benefit Payments Defined Benefit Pension Plan Expected Payments The following table presents the total expected benefit payments to defined benefit pension plan participants subsequent to the retirement plan changes, as described in ‘IBM Retirement Plan Changes’ section above. These payments have been estimated based on the same assumptions used to measure the plans’ PBO at December 31, 2025 and include benefits attributable to estimated future compensation increases, where applicable.
The 2026 expected benefit payments to DB pension plan participants not covered by the respective plan assets (underfunded plans) represent a component of compensation and benefits, within current liabilities, in the Consolidated Balance Sheet. Nonpension Postretirement Benefit Plan Expected Payments The following table presents the total expected benefit payments to nonpension postretirement benefit plan participants. These payments have been estimated based on the same assumptions used to measure the plans’ APBO at December 31, 2025.
The 2026 expected benefit payments to nonpension postretirement benefit plan participants not covered by the respective plan assets represent a component of compensation and benefits, within current liabilities, in the Consolidated Balance Sheet. Other Plan Information The following table presents information for DB pension plans with accumulated benefit obligations (ABO) in excess of plan assets. For a more detailed presentation of the funded status of the company’s DB pension plans, refer to the table on page 107.
The following table presents information for the nonpension postretirement benefit plan with APBO in excess of plan assets. For a more detailed presentation of the funded status of the company’s nonpension postretirement benefit plans, refer to the table on page 107.
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Subsequent Events |
12 Months Ended |
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Dec. 31, 2025 | |
| Subsequent Events [Abstract] | |
| Subsequent Events | SUBSEQUENT EVENTS On January 28, 2026, the company announced that the Board of Directors approved a quarterly dividend of $1.68 per common share. The dividend is payable March 10, 2026 to stockholders of record on February 10, 2026. On February 3, 2026, the company issued $3.25 billion of U.S. dollar fixed-rate notes in tranches with maturities ranging from 3 to 30 years and coupons ranging from 4.0 to 5.8 percent; and $3.3 billion of Euro fixed-rate notes in tranches with maturities ranging from 5 to 12 years and coupons ranging from 3.0 to 3.85 percent; and $0.9 billion of Euro floating-rate notes with a maturity of 2 years
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SCHEDULE II VALUATION AND QUALIFYING ACCOUNTS AND RESERVES |
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| SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| SCHEDULE II VALUATION AND QUALIFYING ACCOUNTS AND RESERVES | SCHEDULE II INTERNATIONAL BUSINESS MACHINES CORPORATION AND SUBSIDIARY COMPANIES VALUATION AND QUALIFYING ACCOUNTS AND RESERVES For the Years Ended December 31: (Dollars in Millions)
(1) The majority of the write-offs during the period related to receivables which had been previously reserved. Additions/deductions and write-offs for allowances and Revenue Based Provisions were not material for any of the periods presented.
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Insider Trading Arrangements |
3 Months Ended |
|---|---|
Dec. 31, 2025 | |
| Trading Arrangements, by Individual | |
| Rule 10b5-1 Arrangement Adopted | false |
| Non-Rule 10b5-1 Arrangement Adopted | false |
| Rule 10b5-1 Arrangement Terminated | false |
| Non-Rule 10b5-1 Arrangement Terminated | false |
Insider Trading Policies and Procedures |
12 Months Ended |
|---|---|
Dec. 31, 2025 | |
| Insider Trading Policies and Procedures [Line Items] | |
| Insider Trading Policies and Procedures Adopted | true |
Cybersecurity Risk Management and Strategy Disclosure |
12 Months Ended |
|---|---|
Dec. 31, 2025 | |
| Cybersecurity Risk Management, Strategy, and Governance [Line Items] | |
| Cybersecurity Risk Management Processes for Assessing, Identifying, and Managing Threats [Text Block] | Cybersecurity is a critical part of risk management at IBM and is integrated with the company’s overall enterprise risk management framework. The Board of Directors and the Audit Committee of the Board are responsible for overseeing management’s execution of cybersecurity risk management and for assessing IBM’s approach to risk management. Senior management is responsible for assessing and managing IBM’s exposure to cybersecurity risks on an ongoing basis. From an enterprise perspective, we implement a multi-faceted risk management approach based on the National Institute of Standards and Technology Cybersecurity Framework. We have established policies and procedures that provide the foundation upon which IBM’s infrastructure and data are managed. We regularly assess and adjust our technical controls and methods to identify and mitigate emerging cybersecurity risks. We use a layered approach with overlapping controls to defend against cybersecurity attacks and threats on IBM networks, end-user devices, servers, applications, data, and cloud solutions. We draw heavily on our own commercial security solutions and services to manage and mitigate cybersecurity risks. IBM maintains global Security Operations Centers (“SOCs”) that monitor for threats to IBM’s networks and systems, utilizing threat intelligence provided by a range of sources, including the IBM Security X-Force Exchange platform, which maintains one of the largest compilations of threat intelligence in the world. We also rely on tools licensed from third party security vendors to monitor and manage cybersecurity risks. We periodically engage third parties to supplement and review our cybersecurity practices and provide relevant certifications. We have a global incident response process, managed by IBM’s Computer Security Incident Response Team (“CSIRT”), that relies primarily on internal expertise to respond to cybersecurity threats and attacks. We utilize a combination of online training, educational tools, videos and other awareness initiatives to foster a culture of security awareness and responsibility among our workforce, including responsibility for reporting suspicious activity. IBM has a third party supplier risk management program to oversee and identify risks from cybersecurity threats associated with its use of third party service providers and vendors. Risks are assessed and prioritized based, among other things, on the type of offering/engagement, supplier assessments, threat intelligence, and industry practices. As discussed in greater detail in Item 1A., "Risk Factors," the company faces numerous and evolving cybersecurity threats, including risks originating from the increased use of AI, intentional acts of individual and groups of criminal hackers, hacktivists, state-sponsored organizations, nation states and competitors; from intentional and unintentional acts or omissions of customers, contractors, business partners, vendors, employees and other third parties; and from errors in processes or technologies, as well as the risks associated with the number of customers, contractors, business partners, vendors, employees and other third parties working remotely. While the company continues to monitor for, identify, investigate, respond to and remediate cybersecurity risks, including incidents and vulnerabilities, there have not been any that have had a material adverse effect on the company, though there is no assurance that there will not be cybersecurity risks that will have a material adverse effect in the future.
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| Cybersecurity Risk Management Processes Integrated [Flag] | true |
| Cybersecurity Risk Management Processes Integrated [Text Block] | Cybersecurity is a critical part of risk management at IBM and is integrated with the company’s overall enterprise risk management framework. The Board of Directors and the Audit Committee of the Board are responsible for overseeing management’s execution of cybersecurity risk management and for assessing IBM’s approach to risk management. Senior management is responsible for assessing and managing IBM’s exposure to cybersecurity risks on an ongoing basis.
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| Cybersecurity Risk Management Third Party Engaged [Flag] | true |
| Cybersecurity Risk Third Party Oversight and Identification Processes [Flag] | true |
| Cybersecurity Risk Materially Affected or Reasonably Likely to Materially Affect Registrant [Flag] | false |
| Cybersecurity Risk Board of Directors Oversight [Text Block] | The Board of Directors and the Audit Committee oversee risk management at IBM. Leadership from E&TS, including the CISO, make regular presentations to the Audit Committee and the full Board on identification, management, escalation, and remediation of cybersecurity risks, both internal and external, as well as threat intelligence, emerging global policies and regulations, cybersecurity technologies, and best practices. In addition, executive management provides briefings as needed to the Lead Independent Director, Audit Committee Chair, the Audit Committee, and, as appropriate, the full Board on cybersecurity issues and incidents of potential interest. |
| Cybersecurity Risk Board Committee or Subcommittee Responsible for Oversight [Text Block] | The Board of Directors and the Audit Committee oversee risk management at IBM. Leadership from E&TS, including the CISO, make regular presentations to the Audit Committee and the full Board on identification, management, escalation, and remediation of cybersecurity risks, both internal and external, as well as threat intelligence, emerging global policies and regulations, cybersecurity technologies, and best practices. In addition, executive management provides briefings as needed to the Lead Independent Director, Audit Committee Chair, the Audit Committee, and, as appropriate, the full Board on cybersecurity issues and incidents of potential interest. |
| Cybersecurity Risk Process for Informing Board Committee or Subcommittee Responsible for Oversight [Text Block] | IBM’s Enterprise & Technology Security (“E&TS”) organization is responsible for the security of both IBM’s internal systems and external offerings and works across IBM to protect its brand and its clients against cybersecurity risks. E&TS also addresses cybersecurity risks associated with third party suppliers. For these purposes, E&TS includes a dedicated Chief Information Security Officer (“CISO”) whose team is responsible for leading enterprise-wide information security strategy, policy, standards, architecture, and processes for IBM’s internal systems. The CISO is responsible for enterprise incident response; the Product Security Incident Response Team (“PSIRT”), which focuses on product vulnerabilities potentially affecting the security of offerings sold to customers; and the Business Information Security Officers (“BISO”), which focus on security issues specific to particular business segments. The CSIRT team, together with the Office of the CISO, Cyber Legal, and BISOs, engage in on-going review of incidents, threat intelligence, detections, and vulnerabilities, including to assess client and regulatory impact. CSIRT leads and coordinates incident response investigations and depending on the nature of the matter, may include individuals from E&TS, the Office of the CISO, the Office of the Chief Information Officer, Cyber Legal, Business Units, the Risk, Compliance and Integrity Team, Human Resources, Procurement, Finance and Operations, and Corporate Security. Events of interest are promptly reported to the Chief Legal Officer ("CLO"), the Chief Financial Officer, and the Senior Vice President ("SVP") overseeing the impacted business unit. If required by the scale of the incident, an executive is appointed to provide the unified business leadership, coordination, and project management necessary to manage the broader business response under the direction of the CLO. The Board of Directors, the Audit Committee, and senior management participate in cyber incident tabletops to exercise preparedness for incidents and to strengthen cyber governance. The Cybersecurity Advisory Committee (“CAC”) is a senior executive committee comprised of SVPs from the business (Software, Consulting, Infrastructure) and corporate functions (Legal, Finance, Marketing/Communications), which provides oversight and direction for the management of the company's cybersecurity risk. It serves as a key resource and escalation point for IBM's CISO and operating units on significant and emerging cybersecurity incidents, risks, policies, and practices. IBM executives responsible for managing cybersecurity risk reflect a cross-section of functions from across the organization with significant experience in managing such risk as well as the technologies underlying these risks. They also hold leadership positions outside of IBM in the field of cybersecurity, serving on governing and advisory boards of public and private institutions at the forefront of issues related to cybersecurity, including technology development, cybersecurity policy, and national security. The Board of Directors and the Audit Committee oversee risk management at IBM. Leadership from E&TS, including the CISO, make regular presentations to the Audit Committee and the full Board on identification, management, escalation, and remediation of cybersecurity risks, both internal and external, as well as threat intelligence, emerging global policies and regulations, cybersecurity technologies, and best practices. In addition, executive management provides briefings as needed to the Lead Independent Director, Audit Committee Chair, the Audit Committee, and, as appropriate, the full Board on cybersecurity issues and incidents of potential interest.
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| Cybersecurity Risk Role of Management [Text Block] | Escalation of cyber risk is a core function within IBM's cyber governance so that emerging threats, incidents, and vulnerabilities are promptly communicated, escalated, and remediated at the appropriate leadership level across the enterprise. IBM’s Enterprise & Technology Security (“E&TS”) organization is responsible for the security of both IBM’s internal systems and external offerings and works across IBM to protect its brand and its clients against cybersecurity risks. E&TS also addresses cybersecurity risks associated with third party suppliers. For these purposes, E&TS includes a dedicated Chief Information Security Officer (“CISO”) whose team is responsible for leading enterprise-wide information security strategy, policy, standards, architecture, and processes for IBM’s internal systems. The CISO is responsible for enterprise incident response; the Product Security Incident Response Team (“PSIRT”), which focuses on product vulnerabilities potentially affecting the security of offerings sold to customers; and the Business Information Security Officers (“BISO”), which focus on security issues specific to particular business segments. The CSIRT team, together with the Office of the CISO, Cyber Legal, and BISOs, engage in on-going review of incidents, threat intelligence, detections, and vulnerabilities, including to assess client and regulatory impact. CSIRT leads and coordinates incident response investigations and depending on the nature of the matter, may include individuals from E&TS, the Office of the CISO, the Office of the Chief Information Officer, Cyber Legal, Business Units, the Risk, Compliance and Integrity Team, Human Resources, Procurement, Finance and Operations, and Corporate Security. Events of interest are promptly reported to the Chief Legal Officer ("CLO"), the Chief Financial Officer, and the Senior Vice President ("SVP") overseeing the impacted business unit. If required by the scale of the incident, an executive is appointed to provide the unified business leadership, coordination, and project management necessary to manage the broader business response under the direction of the CLO. The Board of Directors, the Audit Committee, and senior management participate in cyber incident tabletops to exercise preparedness for incidents and to strengthen cyber governance. The Cybersecurity Advisory Committee (“CAC”) is a senior executive committee comprised of SVPs from the business (Software, Consulting, Infrastructure) and corporate functions (Legal, Finance, Marketing/Communications), which provides oversight and direction for the management of the company's cybersecurity risk. It serves as a key resource and escalation point for IBM's CISO and operating units on significant and emerging cybersecurity incidents, risks, policies, and practices. IBM executives responsible for managing cybersecurity risk reflect a cross-section of functions from across the organization with significant experience in managing such risk as well as the technologies underlying these risks. They also hold leadership positions outside of IBM in the field of cybersecurity, serving on governing and advisory boards of public and private institutions at the forefront of issues related to cybersecurity, including technology development, cybersecurity policy, and national security. The Board of Directors and the Audit Committee oversee risk management at IBM. Leadership from E&TS, including the CISO, make regular presentations to the Audit Committee and the full Board on identification, management, escalation, and remediation of cybersecurity risks, both internal and external, as well as threat intelligence, emerging global policies and regulations, cybersecurity technologies, and best practices. In addition, executive management provides briefings as needed to the Lead Independent Director, Audit Committee Chair, the Audit Committee, and, as appropriate, the full Board on cybersecurity issues and incidents of potential interest.
|
| Cybersecurity Risk Management Positions or Committees Responsible [Flag] | true |
| Cybersecurity Risk Management Positions or Committees Responsible [Text Block] | The Cybersecurity Advisory Committee (“CAC”) is a senior executive committee comprised of SVPs from the business (Software, Consulting, Infrastructure) and corporate functions (Legal, Finance, Marketing/Communications), which provides oversight and direction for the management of the company's cybersecurity risk. It serves as a key resource and escalation point for IBM's CISO and operating units on significant and emerging cybersecurity incidents, risks, policies, and practices. IBM executives |
| Cybersecurity Risk Management Expertise of Management Responsible [Text Block] | IBM executives responsible for managing cybersecurity risk reflect a cross-section of functions from across the organization with significant experience in managing such risk as well as the technologies underlying these risks. They also hold leadership positions outside of IBM in the field of cybersecurity, serving on governing and advisory boards of public and private institutions at the forefront of issues related to cybersecurity, including technology development, cybersecurity policy, and national security. |
| Cybersecurity Risk Process for Informing Management or Committees Responsible [Text Block] | Escalation of cyber risk is a core function within IBM's cyber governance so that emerging threats, incidents, and vulnerabilities are promptly communicated, escalated, and remediated at the appropriate leadership level across the enterprise. IBM’s Enterprise & Technology Security (“E&TS”) organization is responsible for the security of both IBM’s internal systems and external offerings and works across IBM to protect its brand and its clients against cybersecurity risks. E&TS also addresses cybersecurity risks associated with third party suppliers. For these purposes, E&TS includes a dedicated Chief Information Security Officer (“CISO”) whose team is responsible for leading enterprise-wide information security strategy, policy, standards, architecture, and processes for IBM’s internal systems. The CISO is responsible for enterprise incident response; the Product Security Incident Response Team (“PSIRT”), which focuses on product vulnerabilities potentially affecting the security of offerings sold to customers; and the Business Information Security Officers (“BISO”), which focus on security issues specific to particular business segments. The CSIRT team, together with the Office of the CISO, Cyber Legal, and BISOs, engage in on-going review of incidents, threat intelligence, detections, and vulnerabilities, including to assess client and regulatory impact. CSIRT leads and coordinates incident response investigations and depending on the nature of the matter, may include individuals from E&TS, the Office of the CISO, the Office of the Chief Information Officer, Cyber Legal, Business Units, the Risk, Compliance and Integrity Team, Human Resources, Procurement, Finance and Operations, and Corporate Security. Events of interest are promptly reported to the Chief Legal Officer ("CLO"), the Chief Financial Officer, and the Senior Vice President ("SVP") overseeing the impacted business unit. If required by the scale of the incident, an executive is appointed to provide the unified business leadership, coordination, and project management necessary to manage the broader business response under the direction of the CLO. The Board of Directors, the Audit Committee, and senior management participate in cyber incident tabletops to exercise preparedness for incidents and to strengthen cyber governance. The Cybersecurity Advisory Committee (“CAC”) is a senior executive committee comprised of SVPs from the business (Software, Consulting, Infrastructure) and corporate functions (Legal, Finance, Marketing/Communications), which provides oversight and direction for the management of the company's cybersecurity risk. It serves as a key resource and escalation point for IBM's CISO and operating units on significant and emerging cybersecurity incidents, risks, policies, and practices. IBM executives responsible for managing cybersecurity risk reflect a cross-section of functions from across the organization with significant experience in managing such risk as well as the technologies underlying these risks. They also hold leadership positions outside of IBM in the field of cybersecurity, serving on governing and advisory boards of public and private institutions at the forefront of issues related to cybersecurity, including technology development, cybersecurity policy, and national security.
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| Cybersecurity Risk Management Positions or Committees Responsible Report to Board [Flag] | true |
Significant Accounting Policies (Policies) |
12 Months Ended |
|---|---|
Dec. 31, 2025 | |
| Accounting Policies [Abstract] | |
| Basis of Presentation | Basis of Presentation The accompanying Consolidated Financial Statements and footnotes of the International Business Machines Corporation (IBM or “the company”) have been prepared in accordance with accounting principles generally accepted in the United States of America (GAAP). Within the financial statements and tables presented, certain columns and rows may not add due to the use of rounded numbers for disclosure purposes. Percentages presented are calculated from the underlying whole-dollar amounts. Certain prior-year amounts have been reclassified to conform to the change in current year presentation. This is annotated where applicable. In the first quarter of 2025, the company made changes to the reported revenue categories within its Software and Consulting reportable segments. These changes did not impact the company's Consolidated Financial Statements or its reportable segments. The revenue categories are reported on a comparable basis for all periods. Refer to note C, “Revenue Recognition,” for additional information. The company reported a benefit from income taxes for the years ended December 31, 2025 and 2024. The 2025 tax benefit was primarily driven by the resolution of certain tax audit matters. The 2024 tax benefit was driven by the tax impact of the pension settlement charges, as described below, and the resolution of certain tax audit matters. Refer to note G, “Taxes,” for additional information. The tax benefits associated with the resolution of certain tax audit matters are primarily reflected within other assets/other liabilities as non-cash adjustments to reconcile net income to net cash provided by operating activities in the Consolidated Statement of Cash Flows. In September 2024, the IBM Personal Pension Plan ("Qualified PPP") irrevocably transferred to an insurer approximately $6 billion of the Qualified PPP’s Defined Benefit (DB) pension obligations and related plan assets. As a result of this transaction, the company recognized a pension settlement charge of $2.7 billion ($2.0 billion net of tax) in the third quarter of 2024. In October 2024, IBM Canada LTD (“IBMC”) irrevocably transferred to insurers approximately $1.2 billion of the IBMC IBM Retirement Plan DB pension obligations and related plan assets. As a result of this transaction, the company recognized a pension settlement charge of $0.4 billion in the fourth quarter of 2024. The pension settlement charges for the year ended December 31, 2024 of $3.1 billion ($2.4 billion net of tax), as described above, were primarily related to the accelerated recognition of accumulated actuarial losses of the plans. The tax benefits associated with these pension settlement charges were reflected within deferred taxes as an adjustment to reconcile net income to net cash provided by operating activities in the Consolidated Statement of Cash Flows. Refer to note U, “Retirement-Related Benefits,” for additional information. Noncontrolling interest amounts of $26 million, $17 million and $16 million, net of tax, for the years ended December 31, 2025, 2024 and 2023, respectively, are included as a reduction within other (income) and expense in the Consolidated Income Statement.
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| Principles of Consolidation | Principles of Consolidation The Consolidated Financial Statements include the accounts of IBM and its controlled subsidiaries, which are primarily majority owned. Any noncontrolling interest in the equity of a subsidiary is reported as a component of total equity in the Consolidated Balance Sheet. Net income and losses attributable to the noncontrolling interest are reported as described above in the Consolidated Income Statement. The accounts of variable interest entities (VIEs) are included in the Consolidated Financial Statements, if required. Investments in business entities in which the company does not have control but has the ability to exercise significant influence over operating and financial policies, are accounted for using the equity method and the company’s proportionate share of income or loss is recorded in other (income) and expense. At December 31, 2025 and 2024, equity method investments were $60 million and $108 million, respectively. Equity investments in non-publicly traded entities lacking controlling financial interest or significant influence are primarily measured at cost, absent other indicators of fair value, net of impairment, if any. At December 31, 2025 and 2024, equity investments measured at cost were $221 million and $156 million, respectively. Equity method investments and equity investments measured at cost are included in investments and sundry assets in the Consolidated Balance Sheet. The accounting policy for other investments in equity securities is described within the “Marketable Securities” section of this note. All intercompany transactions and accounts have been eliminated in IBM’s consolidated financial results.
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| Use of Estimates | Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect amounts that are reported in the Consolidated Financial Statements and accompanying disclosures. Estimates are made for the following, among others: revenue, costs to complete service contracts, income taxes, pension assumptions, valuation of assets including goodwill and intangible assets, loss contingencies, allowance for credit losses and other matters. These estimates are based on management’s best knowledge of current events, historical experience, actions that the company may undertake in the future and on various other assumptions that are believed to be reasonable under the circumstances. Actual results may be different from these estimates.
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| Revenue | Revenue The company accounts for a contract with a client when it has written approval, the contract is committed, the rights of the parties, including payment terms, are identified, the contract has commercial substance and consideration is probable of collection. Revenue is recognized when, or as, control of a promised product or service transfers to a client, in an amount that reflects the consideration to which the company expects to be entitled in exchange for transferring those products or services. If the consideration promised in a contract includes a variable amount, the company estimates the amount to which it expects to be entitled using either the expected value or most likely amount method. The company’s contracts may include terms that could cause variability in the transaction price, including, for example, rebates, volume discounts, service-level penalties, and performance bonuses or other forms of contingent revenue. The company only includes estimated amounts in the transaction price to the extent it is probable that a significant reversal of cumulative revenue recognized will not occur when the uncertainty associated with the variable consideration is resolved. The company may not be able to reliably estimate contingent revenue in certain long-term arrangements due to uncertainties that are not expected to be resolved for a long period of time or when the company’s experience with similar types of contracts is limited. The company’s arrangements infrequently include contingent revenue. Changes in estimates of variable consideration are included in note C, “Revenue Recognition.” The company’s standard billing terms are that payment is due upon receipt of invoice, payable within 30 days. Invoices are generally issued as control transfers and/or as services are rendered. Additionally, in determining the transaction price, the company adjusts the promised amount of consideration for the effects of the time value of money if the billing terms are not standard and the timing of payments agreed to by the parties to the contract provide the client or the company with a significant benefit of financing, in which case the contract contains a significant financing component. As a practical expedient, the company does not account for significant financing components if the period between when the company transfers the promised product or service to the client and when the client pays for that product or service will be one year or less. Most arrangements that contain a financing component are financed through the company’s Financing business and include explicit financing terms. The company may include subcontractor services or third-party vendor equipment or software in certain arrangements. In these types of arrangements, revenue from sales of third-party vendor products or services is recorded net of costs when the company is acting as an agent between the client and the vendor, and gross when the company is the principal for the transaction. To determine whether the company is an agent or principal, the company considers whether it obtains control of the products or services before they are transferred to the customer. In making this evaluation, several factors are considered, most notably whether the company has primary responsibility for fulfillment to the client, as well as inventory risk and pricing discretion. The company recognizes revenue on sales to solution providers, resellers and distributors (herein referred to as resellers) when the reseller has economic substance apart from the company and the reseller is considered the principal for the transaction with the end-user client. The company reports revenue net of any revenue-based taxes assessed by governmental authorities that are imposed on and concurrent with specific revenue-producing transactions. In addition to the aforementioned general policies, the following are the specific revenue recognition policies for arrangements with multiple performance obligations and for each major category of revenue. Arrangements with Multiple Performance Obligations The company’s global capabilities as a hybrid cloud platform and AI company include services, software, hardware and related financing. The company enters into revenue arrangements that may consist of any combination of these products and services based on the needs of its clients. The company continues to develop new products and offerings and their associated consumption and delivery methods, including the use of cloud and as-a-Service models. These are not separate businesses; they are offerings across the segments that address market opportunities in areas such as hybrid cloud, AI, data, analytics and security. Revenue from these offerings follows the specific revenue recognition policies for arrangements with multiple performance obligations and for each major category of revenue, depending on the type of offering, which are comprised of services, software and/or hardware. To the extent that a product or service in multiple performance obligation arrangements is subject to other specific accounting guidance, such as leasing guidance, that product or service is accounted for in accordance with such specific guidance. For all other products or services in these arrangements, the company determines if the products or services are distinct and allocates the consideration to each distinct performance obligation on a relative standalone selling price basis. When products and services are not distinct, the company determines an appropriate measure of progress based on the nature of its overall promise for the single performance obligation. The revenue policies in the Services, Hardware and/or Software sections below are applied to each performance obligation, as applicable. Services The company’s services offerings include Strategy and Technology and Intelligent Operations reported within the Consulting segment, and Infrastructure Support reported within the Infrastructure segment. Many of these services can be delivered entirely or partially through cloud or as-a-Service delivery models. The company’s services are provided on a time-and-material basis, as a fixed-price contract or as a fixed-price per measure of output contract and the contract terms generally range from less than one year to five years. In services arrangements, the company typically satisfies the performance obligation and recognizes revenue over time. In design and build arrangements, the performance obligation is satisfied over time either because the client controls the asset as it is created (e.g., when the asset is built at the customer site) or because the company’s performance does not create an asset with an alternative use and the company has an enforceable right to payment plus a reasonable profit for performance completed to date. In most other services arrangements, the performance obligation is satisfied over time because the client simultaneously receives and consumes the benefits provided as the company performs the services. Revenue from time-and-material contracts is recognized on an output basis as labor hours are delivered and/or direct expenses are incurred. Revenue from as-a-Service type contracts, such as Infrastructure-as-a-Service, is recognized either on a straight-line basis or on a usage basis, depending on the terms of the arrangement (such as whether the company is standing ready to perform or whether the contract has usage-based metrics). If an as-a-Service contract includes setup activities, those promises in the arrangement are evaluated to determine if they are distinct. In areas such as application management, business operations and other cloud-based services arrangements, the company determines whether the services performed during the initial phases of the arrangement, such as setup activities, are distinct. In most cases, the arrangement is a single performance obligation comprised of a series of distinct services that are substantially the same and that have the same pattern of transfer (i.e., distinct days of service). The company applies a measure of progress (typically time-based) to any fixed consideration and allocates variable consideration to the distinct periods of service based on usage. As a result, revenue is generally recognized over the period the services are provided on a usage basis. This results in revenue recognition that corresponds with the value to the client of the services transferred to date relative to the remaining services promised. Revenue related to maintenance and infrastructure support is recognized on a straight-line basis over the period of performance because the company is standing ready to provide services. In design and build contracts, revenue is recognized based on progress toward completion of the performance obligation using a cost-to-cost measure of progress. Revenue is recognized based on the labor costs incurred to date as a percentage of the total estimated labor costs to fulfill the contract. Due to the nature of the work performed in these arrangements, the estimation of cost at completion is complex, subject to many variables and requires significant judgment. Key factors reviewed by the company to estimate costs to complete each contract are future labor and product costs and expected productivity efficiencies. Changes in original estimates are reflected in revenue on a cumulative catch-up basis in the period in which the circumstances that gave rise to the revision become known by the company. Refer to note C, “Revenue Recognition,” for the amount of revenue recognized in the reporting period on a cumulative catch-up basis (i.e., from performance obligations satisfied, or partially satisfied, in previous periods). The company performs ongoing profitability analyses of its design and build services contracts accounted for using a cost-to-cost measure of progress in order to determine whether the latest estimates of revenues, costs and profits require updating. If at any time these estimates indicate that the contract will be unprofitable, the entire estimated loss for the remainder of the contract is recorded immediately. For other types of services contracts, any losses are recorded as incurred. In some services contracts, the company bills the client prior to recognizing revenue from performing the services and records deferred income in the Consolidated Balance Sheet. In other services contracts, the company performs the services prior to billing the client. When the company performs services prior to billing the client in design and build contracts, the right to consideration is typically subject to milestone completion or client acceptance and the unbilled accounts receivable is classified as a contract asset included in prepaid expenses and other current assets in the Consolidated Balance Sheet. The remaining amount of unbilled accounts receivable for services contracts is included in notes and accounts receivable–trade in the Consolidated Balance Sheet. Billings usually occur in the month after the company performs the services or in accordance with specific contractual provisions. Hardware The company’s hardware offerings include the sale or lease of solutions such as IBM Z, Power and Storage in Hybrid Infrastructure reported within the Infrastructure segment. The capabilities of these solutions can also be delivered through as-a-Service or cloud delivery models, such as Infrastructure-as-a-Service and Storage-as-a-Service. The company also offers installation services for its more complex hardware products. Hardware solutions are often sold with distinct maintenance services, included in Infrastructure Support in the Infrastructure segment and described in the Services section above. Revenue from hardware sales is recognized when control has transferred to the customer which typically occurs when the hardware has been shipped to the client, risk of loss has transferred to the client and the company has a present right to payment for the hardware. In limited circumstances when a hardware sale includes client acceptance provisions, revenue is recognized either when client acceptance has been obtained, client acceptance provisions have lapsed, or the company has objective evidence that the criteria specified in the client acceptance provisions have been satisfied. Revenue from hardware sales-type leases is recognized at the beginning of the lease term. Revenue from rentals and operating leases is recognized on a straight-line basis over the term of the rental or lease. Revenue from as-a-Service arrangements is recognized either on a straight-line basis or on a usage basis as described in the Services section above. Installation services are accounted for as distinct performance obligations with revenue recognized as the services are performed. Shipping and handling activities that occur after the client has obtained control of a product are accounted for as an activity to fulfill the promise to transfer the product rather than as an additional promised service and, therefore, no revenue is deferred and recognized over the shipping period. Software The company’s software offerings include solutions in Hybrid Cloud (Red Hat), Automation, Data, and Transaction Processing reported within the Software segment as well as distributed infrastructure software solutions reported within the Infrastructure segment, which provide operating systems for IBM Z and Power hardware. These solutions include proprietary software and open-source software, and many can be delivered entirely or partially through as-a-Service or cloud delivery models, while others are delivered as on-premise software licenses. Revenue from proprietary perpetual (one-time charge) license software is recognized at a point in time at the inception of the arrangement when control transfers to the client, if the software license is distinct from the post-contract support (PCS) offered by the company. Revenue from proprietary term license software is recognized at a point in time for the committed term of the contract, unless consideration depends on client usage, in which case revenue is recognized when the usage occurs. Proprietary term licenses often have a one-month contract term due to client termination rights, in which case, revenue would be recognized in that month for both the license and PCS. Clients may contract to convert their existing IBM term license software into perpetual license software plus PCS. When proprietary term license software is converted to perpetual license software, the consideration becomes fixed with no cancellability and, therefore, revenue for the perpetual license is recognized upon conversion, consistent with the accounting for other perpetual licenses, as described above. PCS revenue is recognized as described below. The company also has open-source software offerings. Since open-source software is offered under an open-source licensing model and therefore, the license is available for free, the standalone selling price is zero. As such, when the license is sold with PCS or other products and services, no consideration is allocated to the license when it is a distinct performance obligation and therefore no revenue is recognized when control of the license transfers to the client. Revenue is recognized over the PCS period. In certain cases, open-source software is bundled with proprietary software and, if the open-source software is not considered distinct, the software bundle is accounted for under a proprietary software model. Revenue from PCS is recognized over the contract term on a straight-line basis because the company is providing a service of standing ready to provide support, when-and-if needed, and is providing unspecified software upgrades on a when-and-if available basis over the contract term. Revenue from software hosting or Software-as-a-Service (SaaS) arrangements is recognized either on a straight-line basis or on a usage basis as described in the Services section above. In software hosting arrangements, the rights provided to the client (e.g., ownership of a license, contract termination provisions and the feasibility of the client to operate the software) are considered in determining whether the arrangement includes a license. In arrangements that include a software license, the associated revenue is recognized in accordance with the software license recognition policy above rather than over time as a service. Financing Financing income attributable to sales-type leases, direct financing leases and loans is recognized on the accrual basis using the effective interest method. is recognized on a straight-line basis over the term of the lease. Standalone Selling Price The company allocates the transaction price to each performance obligation on a relative standalone selling price basis. The standalone selling price (SSP) is the price at which the company would sell a promised product or service separately to a client. In most cases, the company is able to establish SSP based on the observable prices of products or services sold separately in comparable circumstances to similar clients. The company establishes SSP ranges for its products and services which are reassessed on a periodic basis or when facts and circumstances change. In limited instances, the company may not be able to establish a SSP range based on observable prices, and as a result, the company estimates SSP. The company estimates SSP by considering multiple factors including, but not limited to, overall market conditions, including geographic or regional specific factors, internal costs, profit objectives and pricing practices.
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| Service Costs, Software Costs, Incremental Costs of Obtaining a Contract, Product Warranties and Shipping and Handling | Services Costs Recurring operating costs for services contracts are recognized as incurred. For fixed-price design and build contracts, the costs of external hardware and software accounted for under the cost-to-cost measure of progress are deferred and recognized based on the labor costs incurred to date (i.e., the measure of progress), as a percentage of the total estimated labor costs to fulfill the contract as control transfers over time for these performance obligations. Certain eligible, non-recurring costs (i.e., setup costs) incurred in the initial phases of application management, business operations and other cloud-based services contracts, including SaaS arrangements, are capitalized when the costs relate directly to the contract, the costs generate or enhance resources of the company that will be used in satisfying the performance obligation in the future, and the costs are expected to be recovered. These costs consist of transition and setup costs related to the provisioning, configuring, implementation and training and other deferred fulfillment costs, including, for example, prepaid assets used in services contracts (i.e., prepaid software or prepaid maintenance). Capitalized costs are amortized on a straight-line basis over the expected period of benefit, which can include anticipated contract renewals or extensions, consistent with the transfer to the client of the services to which the asset relates. Additionally, fixed assets associated with these contracts are capitalized and depreciated on a straight-line basis over the expected useful life of the asset. If an asset is contract specific, then the depreciation period is the shorter of the useful life of the asset or the contract term. Amounts paid to clients in excess of the fair value of acquired assets used in business operations arrangements are deferred and amortized on a straight-line basis as a reduction of revenue over the expected period of benefit. The company performs periodic reviews to assess the recoverability of deferred contract transition and setup costs. If the carrying amount is deemed not recoverable, an impairment loss is recognized. Refer to note C, “Revenue Recognition,” for the amount of deferred costs to fulfill a contract at December 31, 2025 and 2024. In situations in which an application management, business operations or other cloud-based services contract is terminated, the terms of the contract may require the client to reimburse the company for the recovery of unbilled accounts receivable, unamortized deferred contract costs and additional costs incurred by the company to transition the services. Software Costs Costs that are related to the conceptual formulation and design of licensed software programs are expensed as incurred to research and development expense; costs that are incurred to produce the finished product after technological feasibility has been established are capitalized as an intangible asset. Capitalized amounts are amortized on a straight-line basis over periods ranging up to three years and are recorded in software cost within cost of sales. The company performs periodic reviews to ensure that unamortized program costs remain recoverable from future revenue. Costs to support or service licensed programs are charged to software cost within cost of sales as incurred. The company capitalizes certain costs that are incurred to purchase or develop internal-use software. Internal-use software programs also include software used by the company to deliver SaaS when the client does not receive a license to the software and the company has no substantive plans to market the software externally. Capitalized costs are amortized on a straight-line basis over periods ranging up to three years and are recorded in selling, general and administrative expense or cost of sales, depending on whether the software is used by the company in revenue generating transactions. Additionally, the company may capitalize certain types of implementation costs and amortize them over the term of the arrangement when the company is a customer in a cloud-computing arrangement. Incremental Costs of Obtaining a Contract Incremental costs of obtaining a contract (e.g., sales commissions) are capitalized and amortized on a straight-line basis over the expected customer relationship period if the company expects to recover those costs. The expected customer relationship period, determined based on the average customer relationship period, including expected renewals, for each offering type, is three years. Expected renewal periods are only included in the expected customer relationship period if commission amounts paid upon renewal are not commensurate with amounts paid on the initial contract. Incremental costs of obtaining a contract include only those costs the company incurs to obtain a contract that it would not have incurred if the contract had not been obtained. The company has determined that certain commissions programs meet the requirements to be capitalized. Some commission programs are not subject to capitalization as the commission expense is paid and recognized as the related revenue is recognized. Additionally, as a practical expedient, the company expenses costs to obtain a contract as incurred if the amortization period would have been a year or less. These costs are included in selling, general and administrative expenses. Product Warranties The company offers warranties for its hardware products that generally range up to three years, with the majority being either or three years. Any cost of standard warranties is accrued when the corresponding revenue is recognized. The company estimates its standard warranty costs for products based on historical warranty claim experience and estimates of future spending and applies this estimate to the revenue stream for products under warranty. Estimated future costs for warranties applicable to revenue recognized in the current period are charged to cost of sales. The warranty liability is reviewed quarterly to verify that it properly reflects the remaining obligation based on the anticipated expenditures over the balance of the obligation period. Adjustments are made when actual warranty claim experience differs from estimates. Costs from fixed-price support or maintenance contracts are recognized as incurred. Refer to note Q, “Commitments & Contingencies,” for additional information. Shipping and Handling Costs related to shipping and handling are recognized as incurred and included in cost in the Consolidated Income Statement.
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| Selling, General and Administrative | Selling, General and Administrative Selling, general and administrative (SG&A) expense is charged to income as incurred, except for certain sales commissions, which are capitalized and amortized. For further information regarding capitalizing sales commissions, refer to “Incremental Costs of Obtaining a Contract” above. Expenses of promoting and selling products and services are classified as selling expense and, in addition to sales commissions, include such items as compensation, advertising and travel. General and administrative expense includes such items as compensation, IT costs, legal costs, office rental, non-income taxes, and insurance. In addition, general and administrative expense includes other operating items such as amortization of certain intangible assets, charges related to employees terminated in the ongoing course of business, acquisition costs related to business combinations, environmental remediation costs, and allowance for credit losses.
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| Advertising and Promotional Expense | Advertising and Promotional Expense Advertising and promotional expense, which includes media, agency and promotional expense, was $1,129 million, $1,173 million and $1,237 million in 2025, 2024 and 2023, respectively. The company records these costs as incurred in SG&A expense in the Consolidated Income Statement.
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| Research and Development | Research and Development Research and development (R&D) costs are expensed as incurred. These costs are predominantly research and development expenses, related to scientific research and the application of scientific advances to the development of new and improved products and their uses, as well as services and their application. Software costs that are incurred to produce the finished product after technological feasibility has been established are capitalized as an intangible asset.
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| Intellectual Property and Custom Development Income | Intellectual Property and Custom Development Income The company licenses and sells the rights to certain of its intellectual property (IP) including internally developed patents, trade secrets and technological know-how. Certain IP transactions to third parties are licensing/royalty-based and others are transaction-based sales/other transfers. Income from licensing arrangements is recognized at the inception of the license term if the nature of the company’s promise is to provide a right to use the company’s IP as it exists at that point in time (i.e., the license is functional IP) and control has transferred to the client. Income is recognized over time if the nature of the company’s promise is to provide a right to access the company’s IP throughout the license period (i.e., the license is symbolic IP), such as a trademark license. Income from royalty-based fee arrangements is recognized at the later of when the subsequent sale or usage occurs or the performance obligation to which some or all of the royalty has been allocated has been satisfied (or partially satisfied). The company also enters into cross-licensing arrangements of patents, and income from these arrangements is recognized when control transfers to the customer. In addition, the company earns income from certain custom development projects with strategic technology partners and specific clients. The company records the income from these projects over time as the company satisfies the performance obligation if there are no repayment provisions and the fee is not dependent upon the ultimate success of the project.
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| Government Assistance | Government Assistance The company receives grants from governments and government agencies (government) in support of certain of the company’s business activities, primarily related to research, job creation, or job training. Grants are generally received in the form of cash as either a recovery for expenses incurred or as an incentive for meeting certain requirements as agreed to in the grant, with terms ranging from to five years. Grants are recorded as credits against Cost, SG&A and R&D in the Consolidated Income Statement based on the nature of the grant and the expense being offset once the conditions and restrictions of the grant have been met and payment has been received from the government. When a grant is received before conditions of the grant have been met, the grant is recorded in other accrued expenses and liabilities or other liabilities in the Consolidated Balance Sheet. For the years ended December 31, 2025 and 2024, grants recorded in the company’s Consolidated Financial Statements were not material.
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| Business Combinations and Intangible Assets Including Goodwill | Business Combinations and Intangible Assets Including Goodwill The company accounts for business combinations using the acquisition method and accordingly, the identifiable assets acquired, the liabilities assumed, and any noncontrolling interest in the acquiree are generally recorded at their acquisition date fair values. Contract assets and contract liabilities are measured in accordance with the guidance on revenue recognition. Goodwill represents the excess of the purchase price over the fair value of net assets, including the amount assigned to identifiable intangible assets. The primary drivers that generate goodwill are the value of synergies between the acquired entities and the company and the acquired assembled workforce, neither of which qualifies as a separately identifiable intangible asset. Goodwill recorded in an acquisition is assigned to applicable reporting units based on expected revenues or expected cash flows. Identifiable intangible assets with finite lives are amortized over their useful lives. Amortization of completed technology is recorded in cost, and amortization of all other intangible assets is recorded in SG&A expense. Acquisition-related costs, including advisory, legal, accounting, valuation and pre-close and other costs, are typically expensed in the periods in which the costs are incurred and are recorded in SG&A expense. The results of operations of acquired businesses are included in the Consolidated Financial Statements from the acquisition date.
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| Impairment | Impairment Long-lived assets, other than goodwill, are tested for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. The impairment test is typically based on undiscounted cash flows and, if impaired, the asset is written down to fair value based on either discounted cash flows or appraised values. Goodwill is tested for impairment at least annually, in the fourth quarter and whenever changes in circumstances indicate an impairment may exist. The goodwill impairment test is performed at the reporting unit level, which is generally at the level of or one level below an operating segment.
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| Depreciation and Amortization | Depreciation and Amortization Property, plant and equipment are carried at cost and depreciated over their estimated useful lives using the straight-line method. The estimated useful lives of certain depreciable assets are as follows: buildings, 30 to 50 years; building equipment, 10 to 20 years; land improvements, 20 years; production, engineering, office and other equipment, 2 to 20 years; and information technology equipment, 1.5 to 6 years. Leasehold improvements are amortized over the shorter of their estimated useful lives or the related lease term, rarely exceeding 25 years. As noted within the “Software Costs” section of this note, capitalized software costs are amortized on a straight-line basis over periods ranging up to three years. Other intangible assets are amortized over periods between one year and 20 years.
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| Environmental | Environmental The cost of internal environmental protection programs that are preventative in nature are expensed as incurred. When a cleanup program becomes likely, and it is probable that the company will incur cleanup costs and those costs can be reasonably estimated, the company accrues remediation costs for known environmental liabilities.
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| Defined Benefit Pension and Nonpension Postretirement Benefit Plans and Defined Contribution Plans | Defined Benefit Pension and Nonpension Postretirement Benefit Plans The funded status of the company’s defined benefit pension plans and nonpension postretirement benefit plans (retirement-related benefit plans) is recognized in the Consolidated Balance Sheet. The funded status is measured as the difference between the fair value of plan assets and the benefit obligation at December 31, the measurement date. For defined benefit pension plans, the benefit obligation is the projected benefit obligation (PBO), which represents the actuarial present value of benefits expected to be paid upon retirement based on employee services already rendered and estimated future compensation levels. For the nonpension postretirement benefit plans, the benefit obligation is the accumulated postretirement benefit obligation (APBO), which represents the actuarial present value of postretirement benefits attributed to employee services already rendered. The fair value of plan assets represents the current market value of assets held in an irrevocable trust fund, held for the sole benefit of participants, which are invested by the trust fund. Overfunded plans, with the fair value of plan assets exceeding the benefit obligation, are aggregated and recorded as a prepaid pension asset equal to this excess. Underfunded plans, with the benefit obligation exceeding the fair value of plan assets, are aggregated and recorded as a retirement and nonpension postretirement benefit obligation equal to this excess. The current portion of the retirement and nonpension postretirement benefit obligations represents the actuarial present value of benefits payable in the next 12 months exceeding the fair value of plan assets, measured on a plan-by-plan basis. This obligation is recorded in compensation and benefits in the Consolidated Balance Sheet. Net periodic pension and nonpension postretirement benefit cost/(income) is recorded in the Consolidated Income Statement and includes service cost, interest cost, expected return on plan assets, amortization of prior service costs/(credits) and (gains)/losses previously recognized as a component of other comprehensive income/(loss) (OCI) and amortization of the net transition asset remaining in accumulated other comprehensive income/(loss) (AOCI). The service cost component of net benefit cost is recorded in Cost, SG&A and R&D in the Consolidated Income Statement (unless eligible for capitalization) based on the employees’ respective functions. The other components of net benefit cost are presented separately from service cost within other (income) and expense in the Consolidated Income Statement. (Gains)/losses and prior service costs/(credits) are recognized as a component of OCI in the Consolidated Statement of Comprehensive Income as they arise. Those (gains)/losses and prior service costs/(credits) are subsequently recognized as a component of net periodic cost/(income) pursuant to the recognition and amortization provisions of applicable accounting guidance. (Gains)/losses arise as a result of differences between actual experience and assumptions or as a result of changes in actuarial assumptions. Prior service costs/(credits) represent the cost of benefit changes attributable to prior service granted in plan amendments. The measurement of benefit obligations and net periodic cost/(income) is based on estimates and assumptions approved by the company’s management. These valuations reflect the terms of the plans and use participant-specific information such as compensation, age and years of service, as well as certain assumptions, including estimates of discount rates, expected return on plan assets, rate of compensation increases, interest crediting rates and mortality rates. Defined Contribution Plans The company’s contribution for defined contribution plans is recorded when the employee renders service to the company. The charge is recorded in Cost, SG&A and R&D in the Consolidated Income Statement based on the employees’ respective functions.
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| Stock-Based Compensation | Stock-Based Compensation Stock-based compensation represents the cost related to stock-based awards granted to employees. The company measures stock-based compensation cost at the grant date, based on the estimated fair value of the award and recognizes the cost on a straight-line basis (net of estimated forfeitures) over the employee requisite service period. The company grants its employees Restricted Stock Units (RSUs), including Retention Restricted Stock Units (RRSUs); Performance Share Units (PSUs); and stock options. RSUs are stock awards granted to employees that entitle the holder to shares of common stock as the award vests, typically over a - to four-year period. PSUs are stock awards where the number of shares ultimately received by the employee depends on performance and market results for 2025 awards, and solely on performance results for prior awards. These awards are measured against specified targets and typically vest over a three-year period. Over the performance period, the number of shares that will be issued is adjusted based upon the probability of achievement of performance and market-based targets. The ultimate number of shares issued and the related compensation cost recognized as expense will be based on a comparison of the final performance and market-based metrics to the specified targets. Dividend equivalents are not paid on the stock awards described above. The fair value of the awards is determined and fixed on the grant date based on the company’s stock price, adjusted for the exclusion of dividend equivalents where applicable and for PSUs assumes that performance and market-based targets will be achieved. The company estimates the fair value of stock options using a Black-Scholes valuation model. Stock-based compensation cost is recorded in Cost, SG&A, and R&D in the Consolidated Income Statement based on the employees’ respective functions. The company records deferred tax assets for awards that result in deductions on the company’s income tax returns, based on the amount of compensation cost recognized and the relevant statutory tax rates. The differences between the deferred tax assets recognized for financial reporting purposes and the actual tax deduction reported on the income tax return are recorded as a benefit or expense to the provision for income taxes in the Consolidated Income Statement.
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| Income Taxes | Income Taxes Income tax expense is based on reported income before income taxes. Deferred income taxes reflect the tax effect of temporary differences between asset and liability amounts that are recognized for financial reporting purposes and the amounts that are recognized for income tax purposes. These deferred taxes are measured by applying currently enacted tax laws. The company includes Global Intangible Low-Taxed Income (GILTI) in measuring deferred taxes. Valuation allowances are recognized to reduce deferred tax assets to the amount that will more likely than not be realized. In assessing the need for a valuation allowance, management considers all available evidence for each jurisdiction including past operating results, estimates of future taxable income and the feasibility of ongoing tax planning strategies/actions. When the company changes its determination as to the amount of deferred tax assets that can be realized, the valuation allowance is adjusted with a corresponding impact to income tax expense in the period in which such determination is made. The company recognizes additional tax liabilities when the company believes that certain positions may not be fully sustained upon review by tax authorities. Benefits from tax positions are measured at the largest amount of benefit that is greater than 50 percent likely of being realized upon settlement. The noncurrent portion of tax liabilities is included in other liabilities in the Consolidated Balance Sheet. To the extent that new information becomes available which causes the company to change its judgment regarding the adequacy of existing tax liabilities, such changes to tax liabilities will impact income tax expense in the period in which such determination is made. Interest and penalties, if any, related to accrued liabilities for potential tax assessments are included in income tax expense.
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| Translation of Non-U.S. Currency Amounts | Translation of Non-U.S. Currency Amounts Assets and liabilities of non-U.S. subsidiaries that have a local functional currency are translated to U.S. dollars at year-end exchange rates. Translation adjustments are recorded in OCI. Income and expense items are translated at weighted-average rates of exchange prevailing during the year. Inventory, property, plant and equipment—net and other non-monetary assets and liabilities of non-U.S. subsidiaries and branches that operate in U.S. dollars are translated at the approximate exchange rates prevailing when the company acquired the assets or liabilities. All other assets and liabilities denominated in a currency other than U.S. dollars are translated at year-end exchange rates with the transaction gain or loss recognized in other (income) and expense. Income and expense items are translated at the weighted-average rates of exchange prevailing during the year. These translation gains and losses are included in net income for the period in which exchange rates change.
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| Derivative Financial Instruments | Derivative Financial Instruments The company uses derivative financial instruments primarily to manage foreign currency and interest rate risk, and to a lesser extent equity. The company does not use derivative financial instruments for trading or speculative purposes. Derivatives that qualify for hedge accounting can be designated as either cash flow hedges, net investment hedges, or fair value hedges. The company may enter into derivative contracts that economically hedge certain of its risks, even when hedge accounting does not apply, or the company elects not to apply hedge accounting. Derivatives are recognized in the Consolidated Balance Sheet at fair value on a gross basis as either assets or liabilities and classified as current or noncurrent based upon whether the maturity of the instrument is less than or greater than 12 months. Changes in the fair value of derivatives designated as a cash flow hedge are recorded, net of applicable taxes, in OCI and subsequently reclassified into the same income statement line as the hedged exposure when the underlying hedged item is recognized in earnings. For forward contracts designated as cash flow hedges of the principal associated with foreign currency denominated debt, the company excludes the initial forward points from the assessment of hedge effectiveness and recognizes it in other (income) and expense in the Consolidated Income Statement on a straight-line basis over the life of the hedging instrument. Changes in the fair value of the amounts excluded from the assessment of hedge effectiveness are recognized in OCI. Effectiveness for net investment hedging derivatives is measured on a spot-to-spot basis. Changes in the fair value of highly effective net investment hedging derivatives and other non-derivative financial instruments designated as net investment hedges are recorded as foreign currency translation adjustments in OCI. Unrealized gains or losses on excluded components of net investment hedging derivatives are recorded in OCI and recognized on a straight-line basis over the life of the hedge in interest expense and cost of financing in the Consolidated Income Statement. Changes in the fair value of interest rate derivatives designated as a fair value hedge and the offsetting changes in the fair value of the underlying hedged exposure are recorded in interest expense and cost of financing. Changes in the fair value of derivatives not designated as hedges are reported in earnings primarily in other (income) and expense. Refer to note S, “Derivative Financial Instruments,” for further information. The cash flows associated with derivatives designated as fair value and cash flow hedges are reported in cash flows from operating activities in the Consolidated Statement of Cash Flows. Cash flows from derivatives designated as net investment hedges and derivatives not designated as hedges are reported in cash flows from investing activities in the Consolidated Statement of Cash Flows. Cash flows from derivatives designated as hedges of foreign currency denominated debt directly associated with the settlement of the principal are reported in payments to settle debt in cash flows from financing activities in the Consolidated Statement of Cash Flows.
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| Financial Instruments and Fair Value Measurement | Financial Instruments In determining the fair value of its financial instruments, the company uses a variety of methods and assumptions that are based on market conditions and risks existing at each balance sheet date. Refer to note I, “Financial Assets & Liabilities,” for further information. All methods of assessing fair value result in a general approximation of value, and such value may never actually be realized. Fair Value Measurement Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The company classifies certain assets and liabilities based on the following fair value hierarchy: •Level 1–Quoted prices (unadjusted) in active markets for identical assets or liabilities that can be accessed at the measurement date; •Level 2–Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly; and •Level 3–Unobservable inputs for the asset or liability. When available, the company uses unadjusted quoted market prices in active markets to measure the fair value and classifies such items as Level 1. If quoted market prices are not available, fair value is based upon internally developed models that use current market-based or independently sourced market parameters such as interest rates and currency rates. Items valued using internally generated models are classified according to the lowest level input or value driver that is significant to the valuation. The determination of fair value considers various factors including interest rate yield curves and time value underlying the financial instruments. For derivatives and debt securities, the company uses a discounted cash flow analysis using discount rates commensurate with the duration of the instrument. In determining the fair value of financial instruments, the company considers certain market valuation adjustments to the “base valuations” calculated using the methodologies described below for several parameters that market participants would consider in determining fair value: •Counterparty credit risk adjustments are applied to financial instruments, taking into account the actual credit risk of a counterparty as observed in the credit default swap market to determine the true fair value of such an instrument. •Credit risk adjustments are applied to reflect the company’s own credit risk when valuing all liabilities measured at fair value. The methodology is consistent with that applied in developing counterparty credit risk adjustments, but incorporates the company’s own credit risk as observed in the credit default swap market. The company holds investments primarily in time deposits, certificates of deposit, and U.S. government debt that are designated as available-for-sale. The primary objective of the company’s cash and debt investment portfolio is to protect principal by investing in very liquid investment securities with highly rated counterparties. Available-for-sale securities are measured for impairment on a recurring basis by comparing the security’s fair value with its amortized cost basis. If the fair value of the security falls below its amortized cost basis, the change in fair value is recognized in the period the impairment is identified when the loss is due to credit factors. The change in fair value due to non-credit factors is recorded in other comprehensive income when the company does not intend to sell and has the ability to hold the investment. The company’s standard practice is to hold all of its debt security investments classified as available-for-sale until maturity. There were no impairments for credit losses and no material non-credit impairments recognized for the years ended December 31, 2025, 2024 and 2023. Certain nonfinancial assets such as property, plant and equipment, land, goodwill and intangible assets are subject to non-recurring fair value measurements if they are deemed to be impaired. The impairment models used for nonfinancial assets depend on the type of asset. There were no material impairments of nonfinancial assets for the years ended December 31, 2025, 2024 and 2023.
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| Cash Equivalents | Cash Equivalents All highly liquid investments with original maturities of three months or less at the date of purchase are considered to be cash equivalents.
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| Marketable Securities | Marketable Securities The company measures equity investments at fair value with changes recognized in net income. Debt securities included in current assets represent securities that are expected to be realized in cash within one year of the balance sheet date. Long-term debt securities are included in investments and sundry assets. Debt securities are considered available-for-sale and are reported at fair value with unrealized gains and losses, net of applicable taxes, in OCI. The realized gains and losses on available-for-sale debt securities are included in other (income) and expense in the Consolidated Income Statement. Realized gains and losses are calculated based on the specific identification method. Refer to note I, “Financial Assets & Liabilities,” for additional information.
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| Inventory | Inventory Raw materials, work in process and finished goods are stated at the lower of average cost or net realizable value.
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| Notes and Accounts Receivable-Trade and Contract Assets | Notes and Accounts Receivable—Trade and Contract Assets The company classifies the right to consideration in exchange for products or services transferred to a client as either a receivable or a contract asset. A receivable is a right to consideration that is unconditional as compared to a contract asset which is a right to consideration that is conditional upon factors other than the passage of time. The majority of the company’s contract assets represent unbilled amounts related to design and build services contracts when the cost-to-cost method of revenue recognition is utilized, revenue recognized exceeds the amount billed to the client, and the right to consideration is subject to milestone completion or client acceptance. Contract assets are generally classified as current and are recorded on a net basis with deferred income (i.e., contract liabilities) at the contract level.
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| Financing Receivables | Financing Receivables Financing receivables primarily consist of client loan and installment payment receivables (loans) and investment in sales-type and direct financing leases (collectively referred to as client financing receivables) and commercial financing receivables. Leases are accounted for in accordance with lease accounting standards. Loans, which are generally unsecured, are primarily for IBM hardware, software and services. Commercial financing receivables are primarily for working capital financing to business partners and distributors of IBM products and services. Financing receivables are classified as either held for sale or held for investment, depending on the company’s intent and ability to hold the underlying contract for the foreseeable future or until maturity or payoff. Loans and commercial financing receivables are recorded at amortized cost, which approximates fair value. Financing receivables primarily consist of client loan and installment payment receivables (loans), investment in sales-type and direct financing leases (collectively referred to as client financing receivables) and commercial financing receivables. Loans are provided primarily to clients to finance the purchase of IBM hardware, software and services. Payment terms on these financing arrangements are for terms generally up to seven years. Investment in sales-type and direct financing leases relate principally to the company’s Infrastructure products and are for terms generally up to five years. Commercial financing receivables, which consist of both held-for-investment and held-for-sale receivables, relate primarily to working capital financing for business partners and distributors of IBM products and services. Payment terms for working capital financing generally range from 30 to 60 days.
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| Transfers of Financial Assets | Transfers of Financial Assets The company enters into arrangements to sell certain financial assets (primarily notes and accounts receivable–trade and financing receivables) to third-party financial institutions. For a transfer of financial assets to be considered a sale, the asset must be legally isolated from the company and the purchaser must have control of the asset (“true sale”). Determining whether all the true sale requirements have been met includes an evaluation of legal considerations, the extent of the company’s continuing involvement with the assets transferred and any other relevant consideration. When the true sale criteria are met, the company derecognizes the carrying value of the financial asset transferred and recognizes a net gain or loss on the sale. The proceeds from these arrangements are reflected as cash provided by operating activities in the Consolidated Statement of Cash Flows. If the true sale criteria are not met, the transfer is considered a secured borrowing and the financial asset remains on the Consolidated Balance Sheet with proceeds from the sale recognized as debt and recorded as cash flows from financing activities in the Consolidated Statement of Cash Flows. Arrangements to sell notes and accounts receivable–trade are used in the normal course of business as part of the company’s cash and liquidity management. Facilities primarily in the U.S. and several countries in Europe enable the company to sell certain notes and accounts receivable–trade, without recourse, to third parties in order to manage credit, collection, concentration and currency risk. The gross amounts sold (the gross proceeds) under these arrangements were $3.8 billion, $4.2 billion and $3.4 billion for the years ended December 31, 2025, 2024 and 2023, respectively. Within the notes and accounts receivables–trade sold and derecognized from the Consolidated Balance Sheet, $0.3 billion, $0.9 billion and $0.5 billion remained uncollected from customers at December 31, 2025, 2024 and 2023, respectively. The fees and the net gains and losses associated with the transfer of notes and accounts receivables–trade were not material for any of the periods presented. Refer to note K, “Financing Receivables,” for more information on transfers of financing receivables.
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| Allowance for Credit Losses | Allowance for Credit Losses Receivables are recorded concurrent with billing and shipment of a product and/or delivery of a service to customers. An allowance for uncollectible trade receivables and contract assets, if needed, is estimated based on specific customer situations, current and future expected economic conditions, past experiences of losses, as well as an assessment of potential recoverability of the balance due. The company estimates its allowances for expected credit losses for financing receivables by considering past events, including any historical default, historical concessions and resulting troubled debt restructurings, current economic conditions, any non-freestanding mitigating credit enhancements, and certain forward-looking information, including reasonable and supportable forecasts. The methodologies that the company uses to calculate its financing receivables reserves, which are applied consistently to its different portfolios, are as follows: Individually Evaluated–The company reviews all financing receivables considered at risk quarterly, and performs an analysis based upon current information available about the client, such as financial statements, news reports, published credit ratings, current market-implied credit analysis, as well as collateral net of repossession cost, prior collection history and current and future expected economic conditions. For loans that are collateral dependent, impairment is measured using the fair value of the collateral when foreclosure is probable. Using this information, the company determines the expected cash flow for the receivable and calculates an estimate of the potential loss and the probability of loss. For those accounts in which the loss is probable, the company records a specific reserve. Collectively Evaluated–The company determines its allowances for credit losses for collectively evaluated financing receivables (unallocated) based on two portfolio segments: client financing receivables and commercial financing receivables. The company further segments the portfolio into three classes: Americas, Europe/Middle East/Africa (EMEA) and Asia Pacific. For client financing receivables, the company uses a credit loss model to calculate allowances based on its internal loss experience and current conditions and forecasts, by class of financing receivable. The company records an unallocated reserve that is calculated by applying a reserve rate to its portfolio, excluding accounts that have been individually evaluated and specifically reserved. This reserve rate is based upon credit rating, probability of default, term and loss history. The allowance is adjusted quarterly for expected recoveries of amounts that were previously written off or are expected to be written off. Recoveries cannot exceed the aggregated amount of the previous write-off or expected write-off. The company considers forward-looking macroeconomic variables such as gross domestic product, unemployment rates, equity prices and corporate profits when quantifying the impact of economic forecasts on its client financing receivables allowance for expected credit losses. Macroeconomic variables may vary by class of financing receivables based on historical experiences, portfolio composition and current environment. The company also considers the impact of current conditions and economic forecasts relating to specific industries, geographical areas, and client credit ratings, in addition to performing a qualitative review of credit risk factors across the portfolio. Under this approach, forecasts of these variables over two years are considered reasonable and supportable. Beyond two years, the company reverts to long-term average loss experience. Forward-looking estimates require the use of judgment, particularly in times of economic uncertainty. The portfolio of commercial financing receivables is short term in nature and any allowance for these assets is estimated based on a combination of write-off history and current economic conditions, excluding any individually evaluated accounts. Other Credit-Related Policies Past Due–The company views client financing receivables as past due when payment has not been received after 90 days, measured from the original billing date. Non-Accrual–Non-accrual assets include those receivables (impaired loans or nonperforming leases) with specific reserves and other accounts for which it is likely that the company will be unable to collect all amounts due according to original terms of the lease or loan agreement. Interest income recognition is discontinued on these receivables. Cash collections are first applied as a reduction to principal outstanding. Any cash received in excess of principal payments outstanding is recognized as interest income. Receivables may be removed from non-accrual status, if appropriate, based upon changes in client circumstances, such as a sustained history of payments. Write-Off–Receivable losses are charged against the allowance in the period in which the receivable is deemed uncollectible. Subsequent recoveries, if any, are credited to the allowance. Write-offs of receivables and associated reserves occur to the extent that the customer is no longer in operation and/or there is no reasonable expectation of additional collections or repossession.
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| Supplier Financing | Supplier Financing The company has supplier finance programs with third-party financial institutions where the company agrees to pay the financial institutions the stated amounts of invoices from participating suppliers on the originally invoiced maturity date, which have an average term of 90 to 120 days, consistent with the company's standard payment terms. The financial institutions offer earlier payment of the invoices at the sole discretion of the supplier for a discounted amount. The company does not provide secured legal assets or other forms of guarantees under the arrangements. The company is not a party to the arrangements between its suppliers and the financial institutions. These obligations are recognized as in the Consolidated Balance Sheet.
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| Leases | Leases The company conducts business as both a lessee and a lessor. In its ordinary course of business, the company enters into leases as a lessee for property, plant and equipment. The company is also the lessor of certain equipment, mainly through its Financing segment. When procuring goods or services, or upon entering into a contract with its clients, the company determines whether an arrangement contains a lease at its inception. As part of that evaluation, the company considers whether there is an implicitly or explicitly identified asset in the arrangement and whether the company, as the lessee, or the client, if the company is the lessor, has the right to control the use of that asset.
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| Accounting for Leases as a Lessee | Accounting for Leases as a Lessee When the company is the lessee, all leases with a term of more than 12 months are recognized as right-of-use (ROU) assets and associated lease liabilities in the Consolidated Balance Sheet. The lease liabilities are measured at the lease commencement date and determined using the present value of the lease payments not yet paid and the company’s incremental borrowing rate, which approximates the rate at which the company would borrow on a secured basis in the country where the lease was executed. The interest rate implicit in the lease is generally not determinable in transactions where the company is the lessee. The ROU asset equals the lease liability adjusted for any initial direct costs (IDCs), prepaid rent and lease incentives. The company’s variable lease payments generally relate to payments tied to various indexes, non-lease components and payments above a contractual minimum fixed amount. Operating leases are included in operating right-of-use assets–net, current operating lease liabilities and operating lease liabilities in the Consolidated Balance Sheet. Finance leases are included in , and in the Consolidated Balance Sheet. The lease term includes options to extend or terminate the lease when it is reasonably certain that the company will exercise that option. The company made a policy election to not recognize leases with a lease term of 12 months or less in the Consolidated Balance Sheet. For all asset classes, the company has elected the lessee practical expedient to combine lease and non-lease components (e.g., maintenance services) and account for the combined unit as a single lease component. A significant portion of the company’s lease portfolio is real estate, which are mainly accounted for as operating leases, and are primarily used for corporate offices and data centers. The average term of the real estate leases is approximately five years. The company also has equipment leases, such as IT and semiconductor research equipment, which have lease terms that generally range from to ten years. For certain of these operating and finance leases, the company applies a portfolio approach to account for the lease assets and lease liabilities.
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| Accounting for Leases as a Lessor | Accounting for Leases as a Lessor The company typically enters into leases as an alternative means of realizing value from equipment that it would otherwise sell. Assets under lease primarily include new and used IBM equipment. IBM equipment generally consists of IBM Z, Power and Storage products. Lease payments due to IBM are typically fixed and paid in equal installments over the lease term. The majority of the company’s leases do not contain variable payments that are dependent on an index or a rate. Variable lease payments that do not depend on an index or a rate (e.g., property taxes), that are paid directly by the company and are reimbursed by the client, are recorded as revenue, along with the related cost, in the period in which collection of these payments is probable. Payments that are made directly by the client to a third party, including certain property taxes and insurance, are not considered part of variable payments and therefore are not recorded by the company. The company has made a policy election to exclude from consideration in contracts all collections from sales and other similar taxes. The company’s payment terms for leases are typically unconditional. Therefore, in an instance when the client requests to terminate the lease prior to the end of the lease term, the client would typically be required to pay the remaining lease payments in full. At the end of the lease term, the company allows the client to either return the equipment, purchase the equipment at the then-current fair market value or at a pre-stated purchase price, or renew the lease based on mutually agreed upon terms. When lease arrangements include multiple performance obligations, the company allocates the consideration in the contract between the lease components and the non-lease components on a relative standalone selling price basis. Sales-Type and Direct Financing Leases For a sales-type or direct financing lease, the carrying amount of the asset is derecognized from inventory and a net investment in the lease is recorded. For a sales-type lease, the net investment in the lease is measured at commencement date as the sum of the lease receivable and the estimated residual value of the equipment less unearned income and allowance for credit losses. Any selling profit or loss arising from a sales-type lease is recorded at lease commencement. Selling profit or loss is presented on a gross basis when the company enters into a lease to realize value from a product that it would otherwise sell in its ordinary course of business. For segment reporting, the net investment in sales-type leases excluding the allowance for credit losses is recognized as hardware revenue in the Infrastructure segment, while the estimated residual value less related unearned income is recognized as a reduction in revenue in the Other revenue category and represents the portion of fair value retained by the company. In transactions where the company enters into a lease for the purpose of generating revenue by providing financing, the selling profit or loss is presented on a net basis. Under a sales-type lease, initial direct costs are expensed at lease commencement. Over the term of the lease, the company recognizes finance income on the net investment in the lease and any variable lease payments, which are not included in the net investment in the lease. For a direct financing lease, the net investment in the lease is measured similarly to a sales-type lease, however, the net investment in the lease is reduced by any selling profit. In a direct financing lease, the selling profit and initial direct costs are deferred at commencement and recognized over the lease term. The company rarely enters into direct financing leases. The estimated residual value represents the estimated fair value of the equipment under lease at the end of the lease. The company estimates the future fair value of leased equipment by using historical models, analyzing the current market for new and used equipment and obtaining forward-looking product information such as marketing plans and technology innovations. The company optimizes the recovery of residual values by extending lease arrangements with, or selling leased equipment to existing clients, and periodically reassesses the realizable value of its lease residual values. Anticipated decreases in specific future residual values that are considered to be other-than-temporary are recognized immediately upon identification and are recorded as adjustments to the residual value estimate and unearned income, which reduces current period and future period financing income, respectively.
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| Common Stock | Common Stock Common stock refers to the $.20 par value per share capital stock as designated in the company’s Certificate of Incorporation. Treasury stock is accounted for using the cost method. When treasury stock is reissued, the value is computed and recorded using a weighted-average basis.
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| Earnings Per Share of Common Stock | Earnings Per Share of Common Stock Earnings per share (EPS) is computed using the two-class method, which determines EPS for each class of common stock and participating securities according to dividends and dividend equivalents and their respective participation rights in undistributed earnings. Basic EPS of common stock is computed by dividing net income by the weighted-average number of common shares outstanding for the period. Diluted EPS of common stock is computed on the basis of the weighted-average number of shares of common stock plus the effect of dilutive potential common shares outstanding during the period using the treasury stock method. Dilutive potential common shares include outstanding stock awards, convertible notes and stock options.
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| New Standards to be Implemented and Standards Implemented | New Standards to be Implemented Intangibles - Goodwill and Other - Internal-Use Software Standard/Description–Issuance date: September 2025. This guidance requires internal-use software development cost capitalization to begin when both of the following occur: management has authorized and committed to funding the software project and, it is probable the project will be completed and the software will be used to perform its intended function. This guidance eliminates accounting considerations of software development stages. Effective Date and Adoption Considerations–The guidance is effective for the company for annual and interim reporting periods beginning January 1, 2028. Early adoption is permitted. Effect on Financial Statements or Other Significant Matters–The company is evaluating the impact of the guidance in the consolidated financial results. Disaggregation of Income Statement Expenses Standard/Description–Issuance date: November 2024. This guidance requires a new tabular disclosure of certain types of expenses (including purchases of inventory, employee compensation, depreciation and amortization) that are included within commonly presented expense captions on the income statement. The guidance also requires the disclosure of a qualitative description of the amounts remaining in relevant expense captions that are not separately disaggregated quantitatively. Additionally, the guidance requires the disclosure of the total amount of selling expenses and an entity’s definition of selling expenses. The disclosures are required on an interim and annual basis. Effective Date and Adoption Considerations–The guidance is effective for the company for annual reporting periods beginning in 2027, and for interim reporting periods beginning January 1, 2028. Early adoption is permitted. The company expects to adopt the guidance as of the effective date and to apply the guidance on a prospective basis. Effect on Financial Statements or Other Significant Matters–The company continues to evaluate the need for any changes to systems, processes, data or controls to meet the additional disclosure requirements. As the guidance is a change to disclosures only, it will impact the Notes to the Consolidated Financial Statements but will not impact the consolidated financial results. Standards Implemented Income Tax Disclosures Standard/Description–Issuance date: December 2023. This guidance requires disaggregated disclosure of the tax rate reconciliation into eight categories, with further disaggregation required for items greater than a specific threshold. Additionally, the guidance requires the disclosure of income taxes paid disaggregated by federal, state and foreign jurisdictions. Effective Date and Adoption Considerations–The guidance is effective for annual reporting periods beginning in 2025 and early adoption was permitted. The company adopted the guidance on a prospective basis as of the effective date. Effect on Financial Statements or Other Significant Matters–The guidance is a change to disclosures only, that impacted note G, “Taxes,” but did not have an impact on the consolidated financial results.
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| Remaining Performance Obligations | Remaining Performance Obligations The remaining performance obligation (RPO) disclosure provides the aggregate amount of the transaction price yet to be recognized as of the end of the reporting period and an explanation as to when the company expects to recognize these amounts in revenue. It is intended to be a statement of overall work under contract that has not yet been performed and does not include contracts in which the customer is not committed, such as certain as-a-Service, governmental, term software license and services offerings. The customer is not considered committed when they are able to terminate for convenience without payment of a substantive penalty. The disclosure includes estimates of variable consideration, except when the variable consideration is a sales-based or usage-based royalty promised in exchange for a license of IP. Additionally, as a practical expedient, the company does not include contracts that have an original duration of one year or less. RPO estimates are subject to change and are affected by several factors, including terminations, changes in the scope of contracts, periodic revalidations, adjustment for revenue that has not materialized and adjustments for currency.
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| Segments | The segments represent components of the company for which separate financial information is available that is utilized on a regular basis by the chief operating decision maker (Chairman, President and Chief Executive Officer) in determining how to allocate resources and evaluate performance. The segments are determined based on several factors, including client base, homogeneity of products, technology, delivery channels and similar economic characteristics. Certain transactions between the segments are recorded to other (income) and expense and are reflected in segment profit. The company utilizes globally integrated support organizations to realize economies of scale and efficient use of resources. As a result, a considerable amount of expense is shared by all of the segments. This shared expense includes sales coverage, certain marketing functions and support functions such as Accounting, Treasury, Procurement, Legal, Human Resources, Chief Information Office, and Billing and Collections. Where practical, shared expenses are allocated based on measurable drivers of expense, e.g., headcount. When a clear and measurable driver cannot be identified, shared expenses are allocated on a financial basis that is consistent with the company’s management system, e.g., advertising expense is allocated based on the gross profits of the segments. A portion of the shared expenses, which are recorded in net income, are not allocated to the segments. These expenses are associated with the elimination of internal transactions and other miscellaneous items. The following tables reflect the results of continuing operations of the company’s segments consistent with the management and measurement system utilized within the company. Performance measurement is based on segment profit. The chief operating decision maker (CODM) considers budget-to-actual results of segment profit, both when evaluating the performance of and allocating resources to each of the segments as well as in developing certain compensation recommendations. The CODM reviews segment revenue, cost, and profit information related to each segment, which is included in the tables below, but does not regularly review assets by segment and therefore, such information is not presented. To ensure the efficient use of the company’s space and equipment, several segments may share leased or owned plant, property and equipment assets. Where assets are shared, landlord ownership of the assets is assigned to one segment. Depreciation expense in the table below is presented consistently with this ownership view. However, from a segment profit perspective, depreciation expense is allocated to each user segment. Therefore, there is no precise correlation between the depreciation expense presented below and segment profit. Financing interest income reflects the income associated with Financing's external client transactions. Financing interest expense reflects the expense associated with intercompany loans set to substantially match the term, currency and interest rate variability underlying the financing receivables and secured borrowings both supporting Financing’s external client transactions. These secured borrowings are included in note O, “Borrowings.” Financing segment cost primarily reflects the cost of financing presented in IBM’s Consolidated Income Statement. Intercompany financing activities are recorded to other (income) and expense and are reflected in segment profit. These intercompany transactions are eliminated in IBM’s consolidated financial results.
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| Acquisitions & Divestitures - Intangible Assets | The identified intangible assets are amortized on a straight-line basis over their useful life which approximates the economic life of the assets. |
| Financial Assets and Liabilities Not Measured At Fair Value | Financial Assets and Liabilities Not Measured at Fair Value Short-Term Receivables and Payables Short-term receivables (excluding the current portion of long-term receivables) and other investments are financial assets with carrying values that approximate fair value. Accounts payable, other accrued expenses and short-term debt (excluding the current portion of long-term debt) are financial liabilities with carrying values that approximate fair value. If measured at fair value in the financial statements, these financial instruments would be classified as Level 3 in the fair value hierarchy, except for short-term debt which would be classified as Level 2. Loans and Long-Term Receivables Fair values are based on discounted future cash flows using current interest rates offered for similar loans to clients with similar credit ratings for the same remaining maturities. At December 31, 2025 and 2024, the difference between the carrying amount and estimated fair value for loans and long-term receivables was not material. If measured at fair value in the financial statements, these financial instruments would be classified as Level 3 in the fair value hierarchy. Long-Term Debt The majority of the company’s long-debt portfolio is comprised of publicly traded debt, and its fair value is based on quoted market prices for the identical liability when traded as an asset in an active market (Level 1). For other long-term debt (including long-term finance lease liabilities) for which a quoted market price is not available, an expected present value technique that uses rates currently available to the company for debt with similar terms and remaining maturities is used to estimate fair value (Level 2).
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| Cash Payments Lease Costs | Cash payments related to variable lease costs and short-term leases are not included in the measurement of operating and finance lease liabilities |
| Fair Value of Debt Obligations | The portion of the company’s fixed-rate debt obligations that is hedged is reflected in the Consolidated Balance Sheet as an amount equal to the sum of the debt’s carrying value and a fair value adjustment representing changes in the fair value of the hedged debt obligations attributable to movements in benchmark interest rates. |
| Commitments | The company collectively evaluates the allowance for these arrangements using a provision methodology consistent with the portfolio of the commitments.The company has applied the guidance requiring a guarantor to disclose certain types of guarantees, even if the likelihood of requiring the guarantor’s performance is remote. |
| Contingencies | The company records a provision with respect to a claim, suit, investigation or proceeding when it is probable that a liability has been incurred and the amount of the loss can be reasonably estimated. Any recorded liabilities, including any changes to such liabilities for the years ended December 31, 2025, 2024 and 2023 were not material to the Consolidated Financial Statements. In accordance with the relevant accounting guidance, the company provides disclosures of matters for which the likelihood of material loss is at least reasonably possible. In addition, the company also discloses matters based on its consideration of other matters and qualitative factors, including the experience of other companies in the industry, and investor, customer and employee relations considerations. With respect to certain of the claims, suits, investigations and proceedings discussed herein, the company believes at this time that the likelihood of any material loss is remote, given, for example, the procedural status, court rulings, and/or the strength of the company’s defenses in those matters. With respect to the remaining claims, suits, investigations and proceedings discussed in this note, except as specifically discussed herein, the company is unable to provide estimates of reasonably possible losses or range of losses, including losses in excess of amounts accrued, if any, for the following reasons. Claims, suits, investigations and proceedings are inherently uncertain, and it is not possible to predict the ultimate outcome of these matters. It is the company’s experience that damage amounts claimed in litigation against it are unreliable and unrelated to possible outcomes, and as such are not meaningful indicators of the company’s potential liability. Further, the company is unable to provide such an estimate due to a number of other factors with respect to these claims, suits, investigations and proceedings, including considerations of the procedural status of the matter in question, the presence of complex or novel legal theories, and/or the ongoing discovery and development of information important to the matters. The company reviews claims, suits, investigations and proceedings at least quarterly, and decisions are made with respect to recording or adjusting provisions and disclosing reasonably possible losses or range of losses (individually or in the aggregate), to reflect the impact and status of settlement discussions, discovery, procedural and substantive rulings, reviews by counsel and other information pertinent to a particular matter.
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| Derivative Financial Instruments | The company operates in multiple functional currencies and is a significant lender and borrower in the global markets. In the normal course of business, the company is exposed to the impact of interest rate changes and foreign currency fluctuations, and to a lesser extent equity risk. The company limits these risks by following established risk management policies and procedures, including the use of derivatives, and, where cost effective, financing with debt in the currencies in which assets are denominated. For interest rate exposures, derivatives are used to better align rate movements between the interest rates associated with the company’s lease and other financial assets and the interest rates associated with its debt. Derivatives are also used to manage the related cost of debt. For foreign currency exposures, derivatives are used to better manage the cash flow volatility arising from foreign exchange rate fluctuations. Amounts excluded from effectiveness testing for both net investment hedges and cash flow hedges of foreign currency debt are amortized to net income on a straight-line basis over the life of the relevant hedging instrument.
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| Offsetting Derivatives | The company does not offset derivative assets against liabilities in master netting arrangements. The company restricts the use of cash collateral received to rehypothecation, and therefore reports it in restricted cash. |
| Stock Options | Stock options are granted at an exercise price equal to the company’s average high and low stock price on the date of grant.The company estimates the fair value of stock options at the date of grant using a Black-Scholes valuation model. Key inputs and assumptions used to estimate the fair value of stock options include the grant price of the award, the expected option term, volatility of the company’s stock, the risk-free rate and the company’s dividend yield. |
| Option Settlement Policy | The company settles employees stock option exercises primarily with newly issued common shares and, occasionally, with treasury shares. |
Revenue Recognition (Tables) |
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| Schedule of disaggregation of revenue | The following tables provide details of revenue by major products/service offerings and revenue by geography. Revenue by Major Products/Service Offerings
(1)Recast to reflect January 2025 changes to the reported revenue categories within Software and Consulting segments. (2)Contains lease and loan financing arrangements which are not subject to the guidance on revenue from contracts with customers. (3)Includes reductions in revenue for estimated residual value less related unearned income on sales-type leases, which reflects the new z17 launch in June 2025. Refer to note A, "Significant Accounting Policies," for additional information. 2024 and 2023 include The Weather Company divested business which closed on January 31, 2024. Refer to note E, "Acquisitions & Divestitures," for additional information.
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| Schedule of disaggregation of revenue by geography |
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| Schedule of reconciliation of contract balances | The following table provides information about notes and accounts receivable—trade, contract assets and deferred income balances.
(1)Included within prepaid expenses and other current assets in the Consolidated Balance Sheet.
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| Schedule of notes and accounts receivable - trade allowance for credit losses | The following table provides roll forwards of the notes and accounts receivable—trade allowance for expected credit losses for the years ended December 31, 2025 and 2024.
(1)The majority of the write-offs during the period related to receivables which had been previously reserved.
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| Schedule of deferred contract costs |
(1)Of the total deferred costs, $1,084 million was current and $825 million was noncurrent at December 31, 2025 and $959 million was current and $788 million was noncurrent at December 31, 2024.
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Segments (Tables) |
12 Months Ended | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Dec. 31, 2025 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Segment Reporting [Abstract] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Segment revenue and profit | The following tables reflect the results of continuing operations of the company’s segments consistent with the management and measurement system utilized within the company. Performance measurement is based on segment profit. The chief operating decision maker (CODM) considers budget-to-actual results of segment profit, both when evaluating the performance of and allocating resources to each of the segments as well as in developing certain compensation recommendations. The CODM reviews segment revenue, cost, and profit information related to each segment, which is included in the tables below, but does not regularly review assets by segment and therefore, such information is not presented. Management System Segment View
(1)Refer to “Other Reportable Segment Items” section below for additional information on financing interest income and expense. (2)Other expense and (income) by segment primarily includes: Software - SG&A expense, R&D expense Consulting - SG&A expense Infrastructure - R&D expense, SG&A expense, Other expense, IP and custom development income Financing - Intercompany financing net other income which reflects IBM Z product cycle dynamics, SG&A expense
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| Reconciliation of segment revenue and profit to IBM as reported |
(1)Includes reduction in revenue for the estimated residual value less related unearned income on sales-type leases, which reflects the z17 launch in June 2025. Refer to note A, "Significant Accounting Policies," for additional information. (2)2024 includes the impact of pension settlement charges of $3.1 billion. Refer to note U, “Retirement-Related Benefits,” for additional information. (3)Excludes certain acquisition-related charges. (4)2024 includes a gain from the divestiture of The Weather Company assets. Refer to note E, “Acquisitions & Divestitures,” for additional information. (5)2024 includes a gain from the sale of certain QRadar SaaS assets. Refer to note E, “Acquisitions & Divestitures,” for additional information.
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| Assets and other items by segment |
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| Geographic information | The following tables provide information for those countries that are 10 percent or more of the specific category. Revenue (1)
(1)Revenues are attributed to countries based on the location of the client. Plant and Other Property–Net (1)
(1)Excludes rental machines. Operating Right-of-Use Assets–Net
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| Revenue by classes of similar products or services | The following table presents external revenue for similar classes of products or services within the company’s reportable segments. Client solutions often include IBM software and systems and other suppliers’ products if the client solution requires it. For each of the segments that include services, SaaS, consulting, education, training and other product-related services are included as services. For each of these segments, software includes product license charges and ongoing subscriptions.
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Acquisitions & Divestitures (Tables) |
12 Months Ended | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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| Business Combination, Asset Acquisition, Transaction between Entities under Common Control, and Joint Venture Formation [Abstract] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Business acquisition, purchase price allocation | The following table reflects the purchase price related to these acquisitions and the resulting purchase price allocations as of December 31, 2025.
(1)Includes $929 million of cash and cash equivalents and $331 million of short-term marketable securities acquired from HashiCorp at the acquisition date. N/A–Not applicable The following table reflects the purchase price related to these acquisitions and the resulting purchase price allocations as of December 31, 2025. Net purchase price adjustments recorded in 2025 were not material.
N/A–Not applicable The following table reflects the purchase price related to these acquisitions and the resulting purchase price allocations as of December 31, 2024. Net purchase price adjustments recorded in 2024 were not material.
N/A–Not applicable
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| Business acquisition, consideration paid | The following reflects the consideration paid related to the acquisition.
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Other (Income) and Expense (Tables) |
12 Months Ended | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Dec. 31, 2025 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Other Income and Expenses [Abstract] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Schedule of other (income) and expense | Components of other (income) and expense are as follows:
(1)The company uses financial hedging instruments to limit specific currency risks related to foreign currency-based transactions. The hedging program does not hedge 100 percent of currency exposures and defers, versus eliminates, the impact of currency. Refer to note S, “Derivative Financial Instruments,” for additional information on foreign exchange risk. (2)2024 includes the impact of pension settlement charges of $3.1 billion. Refer to note U, “Retirement-Related Benefits,” for additional information. (3)2024 includes pre-tax gains of $349 million from the sale of certain QRadar SaaS assets and $243 million from the divestiture of The Weather Company assets. Refer to note E, “Acquisitions & Divestitures,” for additional information.
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Taxes (Tables) |
12 Months Ended | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Dec. 31, 2025 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Income Tax Disclosure [Abstract] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Income before income taxes |
(1)2024 includes the impact of a pension settlement charge of $2.7 billion. Refer to note U, “Retirement-Related Benefits,” for additional information.
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| Components of the provision for income taxes by geographic operations and taxing jurisdiction | The components of the income from continuing operations provision for/(benefit from) income taxes by taxing jurisdiction were as follows:
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| Effective income tax rate reconciliation | A reconciliation of the statutory U.S. federal tax rate to the company’s effective tax rate from continuing operations was as follows:
(1)Alabama, California, New Jersey, New York and Pennsylvania made up the majority (greater than 50 percent) of the tax effect in this category. (2)2024 includes the impacts of pension settlement charges on tax differential on foreign income, domestic incentives, state and local, and other of (4) points, (3) points, (2) points, and (1) point, respectively. Refer to note U, “Retirement-Related Benefits,” for additional information. Percentages rounded for disclosure purposes.
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| Components of deferred tax assets and liabilities | Deferred Tax Assets
Deferred Tax Liabilities
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| Reconciliation of unrecognized tax benefits | A reconciliation of the beginning and ending amount of unrecognized tax benefits was as follows:
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| Income taxes paid | Cash paid for income taxes, net of refunds received, by jurisdiction for the year ended December 31, 2025 was as follows:
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Earnings Per Share (Tables) |
12 Months Ended | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Dec. 31, 2025 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Earnings Per Share [Abstract] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Computation of basic and diluted earnings/(loss) per share | The following table presents the computation of basic and diluted earnings per share of common stock.
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Financial Assets & Liabilities (Tables) |
12 Months Ended | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Dec. 31, 2025 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Investments, All Other Investments [Abstract] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Financial assets and financial liabilities measured at fair value on a recurring basis | The following table presents the company’s financial assets and financial liabilities that are measured at fair value on a recurring basis at December 31, 2025 and 2024.
(1)Included within cash and cash equivalents in the Consolidated Balance Sheet. (2)Available-for-sale debt securities with carrying values that approximate fair value. (3)Term deposits and government securities that are reported within marketable securities in the Consolidated Balance Sheet. (4)2024 assets include a seller financing loan of approximately $100 million in connection with the divestiture of The Weather Company assets that was repaid early by the debtor in the second quarter of 2025, and was reported within investments and sundry assets in the Consolidated Balance Sheet. Refer to note E, “Acquisitions & Divestitures,” for additional information. (5)The gross balances of derivative assets contained within prepaid expenses and other current assets, and investments and sundry assets in the Consolidated Balance Sheet at December 31, 2025 were $232 million and $361 million, respectively, and at December 31, 2024 were $575 million and $96 million, respectively. (6)The gross balances of derivative liabilities contained within other accrued expenses and liabilities, and other liabilities in the Consolidated Balance Sheet at December 31, 2025 were $254 million and $259 million, respectively, and at December 31, 2024 were $262 million and $463 million, respectively. N/A–Not applicable
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Inventory (Tables) |
12 Months Ended | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Dec. 31, 2025 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Inventory Disclosure [Abstract] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Inventory |
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Financing Receivables (Tables) |
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| Receivables [Abstract] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Summary of the components of financing receivables | A summary of the components of the company’s financing receivables is presented as follows:
(1)The carrying value of the receivables classified as held for sale approximates fair value.
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| Schedule of transfer of commercial financing assets | The following table presents the total amount of commercial financing receivables transferred.
(1)Of the total amount of commercial financing receivables sold and derecognized from the Consolidated Balance Sheet, the amounts presented remained uncollected from business partners as of December 31, 2025 and 2024.
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| Schedule of financing receivables and allowance for credit losses by class | The following tables present the amortized cost basis for client financing receivables at December 31, 2025 and 2024, further segmented by three classes: Americas, Europe/Middle East/Africa (EMEA) and Asia Pacific. The commercial financing receivables portfolio segment is excluded from the tables in the sections below as the receivables are short term in nature and the current estimated risk of loss and resulting impact to the company’s financial results are not material.
(1)Primarily represents translation adjustments.
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| Schedule of past due financing receivables |
(1)At a contract level, which includes total billed and unbilled amounts for financing receivables aged greater than 90 days. (2)Of the amortized cost not accruing, there was a related allowance of $83 million and $94 million at December 31, 2025 and 2024, respectively. Financing income recognized on these receivables was not material for the years ended December 31, 2025 and 2024.
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| Schedule of amortized cost by credit quality indicator | The following tables present the amortized cost basis for client financing receivables by credit quality indicator at December 31, 2025 and 2024, respectively. Receivables with a credit quality indicator ranging from Aaa to Baa3 are considered investment grade. All others are considered non-investment grade. The credit quality indicators reflect mitigating credit enhancement actions taken by customers which reduce the risk to IBM. Gross write-offs by vintage year at December 31, 2025 were not material.
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Property, Plant & Equipment (Tables) |
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| Property, Plant and Equipment [Abstract] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Schedule of property, plant & equipment |
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Leases (Tables) |
12 Months Ended | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Dec. 31, 2025 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Leases [Abstract] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Schedule of various components of lease costs | The following table presents the various components of lease costs.
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| Schedule of supplemental information relating to the cash flows arising from lease transactions | The following table presents supplemental information relating to the cash flows arising from lease transactions. Cash payments related to variable lease costs and short-term leases are not included in the measurement of operating and finance lease liabilities, and, as such, are excluded from the amounts below.
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| Schedule of weighted-average lease terms and discount rates | The following table presents the weighted-average lease term and discount rate for finance and operating leases.
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| Schedule of expected undiscounted cash out flows for operating and finance leases | The following table presents a maturity analysis of expected undiscounted cash flows for operating and finance leases on an annual basis for the next five years and thereafter.
(1)Imputed interest represents the difference between undiscounted cash flows and discounted cash flows. (2)The company entered into lease agreements, primarily related to operating leases, for certain facilities and equipment with payments totaling approximately $314 million that have not yet commenced as of December 31, 2025, and therefore are not included in this table.
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| Schedule of finance lease right of use assets and liability | The following table presents information on the company’s finance leases recognized in the Consolidated Balance Sheet.
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| Schedule of amounts included in the Consolidated Income Statement related to lessor activity | The following table presents amounts included in the Consolidated Income Statement related to lessor activity.
(1)Excludes unguaranteed residual value.
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| Schedule of maturity analysis of the lease payments due to IBM on sales-type and direct financing leases | The following table presents a maturity analysis of the lease payments due to IBM on sales-type and direct financing leases over the next five years and thereafter, as well as a reconciliation of the undiscounted cash flows to the financing receivables recognized in the Consolidated Balance Sheet at December 31, 2025.
(1)The present value of the lease payments will not equal the financing receivables balances in note K, "Financing Receivables," due to certain items, including IDCs, allowance for credit losses and residual values, which are included in the financing receivables balances, but are not included in the future lease payments.
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Intangible Assets Including Goodwill (Tables) |
12 Months Ended | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Dec. 31, 2025 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Goodwill and Intangible Assets Disclosure [Abstract] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Intangible asset balances by major asset class | The following tables present the company’s intangible asset balances by major asset class.
(1)Amounts at December 31, 2025 and 2024 include an increase in the net intangible asset balance of $182 million and a decrease in the net intangible asset balance of $126 million, respectively, due to foreign currency translation. (2)Other intangibles are primarily acquired proprietary and nonproprietary technology licenses, data, business processes, methodologies and systems.
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| Intangible assets, future amortization expense | The future amortization expense relating to intangible assets currently recorded in the Consolidated Balance Sheet is estimated to be the following at December 31, 2025:
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| Changes in goodwill balances by reportable segment | The changes in the goodwill balances by reportable segment for the years ended December 31, 2025 and 2024 are as follows:
(1)Primarily driven by foreign currency translation. (2)In the first quarter of 2024, the company derecognized goodwill related to the divestiture of The Weather Company assets. Refer to note E, "Acquisitions & Divestitures," for additional information.
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Borrowings (Tables) |
12 Months Ended | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Dec. 31, 2025 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Debt Disclosure [Abstract] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Long-term debt, Pre-swap borrowing |
(1)Includes notes, debentures, bank loans and secured borrowings. (2)The portion of the company’s fixed-rate debt obligations that is hedged is reflected in the Consolidated Balance Sheet as an amount equal to the sum of the debt’s carrying value and a fair value adjustment representing changes in the fair value of the hedged debt obligations attributable to movements in benchmark interest rates.
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| Post-swap borrowing (Long-term debt, including current portion) |
(1)Includes $6,725 million in both 2025 and 2024, of notional interest-rate swaps that effectively convert fixed-rate long-term debt into floating-rate debt. Refer to note S, “Derivative Financial Instruments,” for additional information.
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| Pre-swap annual contractual obligations of long-term debt outstanding | Pre-swap annual contractual obligations of long-term debt outstanding at December 31, 2025, are as follows:
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| Interest on debt |
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Other Liabilities (Tables) |
12 Months Ended | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Dec. 31, 2025 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Other Liabilities Disclosure [Abstract] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Other liabilities |
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Commitments & Contingencies (Tables) |
12 Months Ended | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Dec. 31, 2025 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Commitments and Contingencies Disclosure [Abstract] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Changes in warranty liabilities | Changes in the company’s warranty liability for standard warranties, which are included in other accrued expenses and liabilities and other liabilities in the Consolidated Balance Sheet, are presented in the following table. The company's extended warranty liability, which is included in deferred income in the Consolidated Balance Sheet, was not material for the periods presented. Standard Warranty Liability
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Equity Activity (Tables) |
12 Months Ended | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Dec. 31, 2025 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Stockholders' Equity Note [Abstract] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Reclassifications and taxes related to items of other comprehensive income |
(1)These AOCI components are included in the computation of net periodic pension cost. Refer to note U, “Retirement-Related Benefits,” for additional information.
(1)These AOCI components are included in the computation of net periodic pension cost and include the impact of pension settlement charges of $3.1 billion ($2.4 billion net of tax). Refer to note U, “Retirement-Related Benefits,” for additional information. Accumulated Other Comprehensive Income/(Loss) (net of tax)
(1)These AOCI components are included in the computation of net periodic pension cost. Refer to note U, “Retirement-Related Benefits,” for additional information.
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| Accumulated other comprehensive income/(loss) (net of tax) |
(1)Foreign currency translation adjustments are presented gross except for any associated hedges which are presented net of tax. (2)Net change in retirement-related benefit plans includes the impact of pension settlement charges of $3.1 billion ($2.4 billion net of tax). Refer to note U, “Retirement-Related Benefits,” for additional information.
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Derivative Financial Instruments (Tables) |
12 Months Ended | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Dec. 31, 2025 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Derivative Instruments and Hedging Activities Disclosure [Abstract] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Amounts related to cumulative basis adjustments for fair value hedges | At December 31, 2025 and 2024, the following amounts were recorded in the Consolidated Balance Sheet related to cumulative basis adjustments for fair value hedges:
(1)Includes $(114) million and $(155) million of hedging adjustments on discontinued hedging relationships at December 31, 2025 and 2024, respectively.
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| Effect of derivative instruments in the Consolidated Income Statement | The total effects of all fair value hedges, cash flow hedges, net investment hedges and derivatives not designated as hedging instruments are summarized by income and expense line items as follows:
(1)The amount includes basis adjustments to the carrying value of the hedged item recorded during the period and amortization of basis adjustments recorded on de-designated hedging relationships during the period. (2)The amount includes changes in clean fair values of the derivative instruments in fair value hedging relationships and the periodic accrual for coupon payments required under these derivative contracts. N/A–Not applicable
(1)Amounts excluded from effectiveness testing for both net investment hedges and cash flow hedges of foreign currency debt are amortized to net income on a straight-line basis over the life of the relevant hedging instrument. (2)Instruments in net investment hedges include derivative and non-derivative instruments with the amounts recognized in OCI providing an offset to the translation of foreign subsidiaries. N/A–Not applicable
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Stock-Based Compensation (Tables) |
12 Months Ended | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Dec. 31, 2025 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Share-Based Payment Arrangement [Abstract] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Stock-based compensation cost included in income from continuing operations | The following table presents total stock-based compensation cost included in income from continuing operations.
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| Summary of restricted stock units activity | The following table summarizes RSU and PSU activity under the Plans during the years ended December 31, 2025, 2024 and 2023.
(1)The balances at December 31 for each period presented represent the number of shares expected to be issued based on achievement of grant date performance targets. The actual number of shares issued will depend on final performance and market results for 2025 awards and solely on final performance results for prior awards against specified targets over the vesting period. (2)Includes adjustments of (81,195), (196,544) and (404,655) for PSUs in 2025, 2024 and 2023, respectively, because final performance metrics were above or below specified targets.
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| Summary of performance share units activity | The following table summarizes RSU and PSU activity under the Plans during the years ended December 31, 2025, 2024 and 2023.
(1)The balances at December 31 for each period presented represent the number of shares expected to be issued based on achievement of grant date performance targets. The actual number of shares issued will depend on final performance and market results for 2025 awards and solely on final performance results for prior awards against specified targets over the vesting period. (2)Includes adjustments of (81,195), (196,544) and (404,655) for PSUs in 2025, 2024 and 2023, respectively, because final performance metrics were above or below specified targets.
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| Summary of total fair value of RSUs and PSUs granted and vested | The total fair value of RSUs and PSUs granted and vested during the years ended December 31, 2025, 2024 and 2023 were as follows:
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| Schedule of weighted-average assumptions used for estimation of fair value of stock options | The fair value was estimated based on the following weighted-average assumptions:
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| Summary of option activity | The following table summarizes option activity under the Plans during the years ended December 31, 2025, 2024 and 2023.
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Retirement-Related Benefits (Tables) |
12 Months Ended | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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| Retirement Benefits [Abstract] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Description of plans | IBM sponsors the following retirement-related plans/benefits:
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| Pre-tax cost for all retirement-related plans | The following table presents a summary of the total retirement-related benefits net periodic (income)/cost recorded in the Consolidated Income Statement.
(1)In 2024, U.S. and Non-U.S. Plans include the impact of pension settlement charges of $2.7 billion and $0.4 billion, respectively, and starting in 2024 the U.S. Plans include the RBA that was effective January 1, 2024. Refer to the section below entitled “IBM Retirement Plan Changes,” for additional information. (2)Lower U.S. Plans total defined contributions plans cost in 2025 and 2024, compared to 2023, is due to the introduction of the RBA that was effective January 1, 2024. Refer to the section below entitled “IBM Retirement Plan Changes,” for additional information.
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| Summary of the total PBO for defined benefit plans, APBO for nonpension postretirement benefit plans, fair value of plan assets and associated funded status | The following table presents a summary of the total PBO for DB pension plans, APBO for nonpension postretirement benefit plans, fair value of plan assets and the associated funded status recorded in the Consolidated Balance Sheet.
(1)Funded status is recognized in the Consolidated Balance Sheet as follows: Asset amounts as prepaid pension assets; (Liability) amounts as compensation and benefits (current liability) and retirement and nonpension postretirement benefit obligations (noncurrent liability). (2)Excess PPP and Retention Plan. (3)Non-U.S. qualified plans represent plans funded outside of the U.S. Non-U.S. nonqualified plans are unfunded.
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| Components of net periodic (income)/cost of the company's retirement-related benefit plans | The following tables present the components of net periodic (income)/cost of the retirement-related benefit plans recognized in the Consolidated Income Statement, excluding DC plans.
(1)U.S. Plans Service cost includes the RBA that was effective January 1, 2024. Refer to the section below entitled “IBM Retirement Plan Changes,” for additional information. (2)These components of net periodic pension costs are included in other (income) and expense in the Consolidated Income Statement. (3)In 2024, U.S. and Non-U.S. Plans include the impact of pension settlement charges of $2.7 billion and $0.4 billion, respectively. Refer to the section below entitled “IBM Retirement Plan Changes,” for additional information.
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| Changes in plan assets | The following table presents the changes in benefit obligations and plan assets of the company’s retirement-related benefit plans, excluding DC plans.
(1)In 2024, the amount related to U.S. Defined Benefit Pension Plans primarily represents the transfer of Qualified PPP pension obligations and related plan assets to an insurer pursuant to a group annuity contract and the amount related to Non-U.S. Defined Benefit Pension Plans primarily represents the transfer of IBMC IBM Retirement Plan pension obligations and related plan assets to two insurers pursuant to group annuity contracts. (2) Represents the benefit obligation assuming no future participant compensation increases. N/A–Not applicable
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| Net funded status | The following table presents the net funded status recognized in the Consolidated Balance Sheet.
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| Pre-tax net loss and prior service costs/(credits) and transition (assets)/liabilities recognized in OCI and changes in pre-tax net loss, prior service costs/(credits) and transition (assets)/liabilities recognized in AOCI | The following table presents the pre-tax net loss, prior service costs/(credits) and transition (assets)/liabilities recognized in OCI and the changes in the pre-tax net loss, prior service costs/(credits) and transition (assets)/liabilities recognized in AOCI for the retirement-related benefit plans.
(1)In 2024, the amount related to U.S. Defined Benefit Pension Plans includes the impact of a pension settlement charge of $2.7 billion, and the amount related to Non-U.S. Defined Benefit Pension Plans includes the impact of a pension settlement charge of $0.4 billion. Refer to the section above entitled “IBM Retirement Plan Changes,” for additional information. (2)Refer to note R, “Equity Activity,” for the total change in AOCI, and the Consolidated Statement of Comprehensive Income for the components of net periodic (income)/cost, including the related tax effects, recognized in OCI for the retirement-related benefit plans.
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| Assumptions used to measure the net periodic (income)/cost and year-end benefit obligations | The following tables present the assumptions used to measure the net periodic (income)/cost and the year-end benefit obligations for retirement-related benefit plans.
(1)The Qualified PPP discount rate, expected long-term return on plan assets and interest crediting rate of 5.00 percent, 5.00 percent, and 3.80 percent, respectively, for the period January 1, 2024 through August 31, 2024, changed to 5.00 percent, 5.25 percent and 3.80 percent, respectively, for the period September 1, 2024 through December 31, 2024 due to remeasurement of the plan as a result of the changes described in the section above entitled “IBM Retirement Plan Changes.” (2)The Non-U.S. Plan discount rate and expected long-term return on plan assets of 4.60 percent, and 5.50 percent, respectively, for the period January 1, 2024 through October 29, 2024, changed to 4.70 percent and 4.50 percent, respectively, for the period October 30, 2024 through December 31, 2024 due to remeasurement of the IBMC IBM Retirement Plan as a result of the changes described in the section above entitled “IBM Retirement Plan Changes.” (3)The rate of compensation increase in 2024 is due to the RBA that was effective January 1, 2024. Refer to the section above entitled “IBM Retirement Plan Changes,” for additional information. N/A–Not applicable
N/A–Not applicable
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| Defined benefit pension plans' asset classes and their associated fair value | The following table presents the company’s DB pension plans’ asset classes and their associated fair value at December 31, 2025. The U.S. Plan consists of the Qualified PPP and the non-U.S. Plans consist of all plans sponsored by the company’s subsidiaries.
(1)Represents U.S. and international securities. (2)Invests in predominantly equity securities. (3)Includes debt issued by national, state and local governments and agencies. (4)Invests predominantly in fixed-income securities. (5)Primarily represents insurance policy contracts (Buy-In) in certain non-U.S. plans. (6)Includes cash, cash equivalents and short-term marketable securities. (7)Includes interest-rate derivatives, forwards, exchange-traded and other over-the-counter derivatives. (8)Invests in both equity and fixed-income securities. (9)Investments measured at fair value using the net asset value (NAV) per share (or its equivalent) as a practical expedient, including commingled funds, hedge funds, private equity and real estate partnerships. (10)Represents net unsettled transactions, relating primarily to purchases and sales of plan assets. The following table presents the company’s DB pension plans’ asset classes and their associated fair value at December 31, 2024. The U.S. Plan consists of the Qualified PPP and the non-U.S. Plans consist of all plans sponsored by the company’s subsidiaries.
(1)Represents U.S. and international securities. (2)Invests in predominantly equity securities. (3)Includes debt issued by national, state and local governments and agencies. (4)Invests in predominantly fixed-income securities. (5)Primarily represents insurance policy contracts (Buy-In) in certain non-U.S. plans. (6)Includes cash, cash equivalents and short-term marketable securities. (7)Includes interest-rate derivatives, forwards, exchange-traded and other over-the-counter derivatives. (8)Invests in both equity and fixed-income securities. (9)Investments measured at fair value using the net asset value (NAV) per share (or its equivalent) as a practical expedient, including commingled funds, hedge funds, private equity and real estate partnerships. (10)Represents net unsettled transactions, relating primarily to purchases and sales of plan assets.
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| Reconciliation of the beginning and ending balances of Level 3 assets | The following tables present the reconciliation of the beginning and ending balances of Level 3 assets for the years ended December 31, 2025 and 2024 for the U.S. Plan.
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| Schedule of contributions and direct benefit payments | The following table presents the contributions made to the non-U.S. DB plans, nonpension postretirement benefit plans, multi-employer plans, DC plans and direct benefit payments for 2025 and 2024. The cash contributions to the multi-employer plans represent the annual cost included in the net periodic (income)/cost recognized in the Consolidated Income Statement. The company’s participation in multi-employer plans has no material impact on the company’s financial statements.
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| Total expected benefit payments, pension benefit plans and nonpension postretirement plans | The following table presents the total expected benefit payments to defined benefit pension plan participants subsequent to the retirement plan changes, as described in ‘IBM Retirement Plan Changes’ section above. These payments have been estimated based on the same assumptions used to measure the plans’ PBO at December 31, 2025 and include benefits attributable to estimated future compensation increases, where applicable.
The following table presents the total expected benefit payments to nonpension postretirement benefit plan participants. These payments have been estimated based on the same assumptions used to measure the plans’ APBO at December 31, 2025.
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| Defined benefit pension plans with accumulated benefit obligations (ABO) in excess of plan assets | The following table presents information for DB pension plans with accumulated benefit obligations (ABO) in excess of plan assets. For a more detailed presentation of the funded status of the company’s DB pension plans, refer to the table on page 107.
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| Schedule of nonpension postretirement benefit plan with APBO in excess of plan assets | The following table presents information for the nonpension postretirement benefit plan with APBO in excess of plan assets. For a more detailed presentation of the funded status of the company’s nonpension postretirement benefit plans, refer to the table on page 107.
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Significant Accounting Policies - Basis of Presentation and Principles of Consolidation (Details) - USD ($) $ in Millions |
1 Months Ended | 3 Months Ended | 12 Months Ended | ||||
|---|---|---|---|---|---|---|---|
Oct. 31, 2024 |
Sep. 30, 2024 |
Dec. 31, 2024 |
Sep. 30, 2024 |
Dec. 31, 2025 |
Dec. 31, 2024 |
Dec. 31, 2023 |
|
| Defined Benefit Plan Disclosure [Line Items] | |||||||
| Pension settlement charges | $ 2,700 | $ 0 | $ 3,113 | $ 0 | |||
| Pension settlement charge, net of tax | 2,000 | 2,400 | |||||
| Equity method investments | $ 108 | 60 | 108 | ||||
| Equity investments | 156 | 221 | 156 | ||||
| Other (income) and expense | |||||||
| Defined Benefit Plan Disclosure [Line Items] | |||||||
| Noncontrolling interest amounts, net of tax | $ 26 | 17 | $ 16 | ||||
| Personal Pension Plan (PPP) | |||||||
| Defined Benefit Plan Disclosure [Line Items] | |||||||
| Benefit plan obligations transferred from plan | $ 6,000 | ||||||
| Benefit plan assets transferred from plan | $ 6,000 | ||||||
| United States | |||||||
| Defined Benefit Plan Disclosure [Line Items] | |||||||
| Pension settlement charges | 2,700 | ||||||
| Pension settlement charge, net of tax | $ 2,000 | ||||||
| Non-U.S. Plans | |||||||
| Defined Benefit Plan Disclosure [Line Items] | |||||||
| Benefit plan obligations transferred from plan | $ 1,200 | ||||||
| Benefit plan assets transferred from plan | $ 1,200 | ||||||
| Pension settlement charges | $ 400 | $ 400 | |||||
Significant Accounting Policies - Billing and Financing Components (Details) |
12 Months Ended |
|---|---|
Dec. 31, 2025 | |
| Revenue | |
| Payment due period from receipt of invoice, per standard billing terms | 30 days |
| Practical expedient, financing components | true |
Significant Accounting Policies - Revenue Recognition for Major Categories of Revenue (Details) - USD ($) $ in Millions |
12 Months Ended | ||
|---|---|---|---|
Dec. 31, 2025 |
Dec. 31, 2024 |
Dec. 31, 2023 |
|
| Revenue by Major Products/Service Offerings | |||
| Amount of revenue deferred and recognized over the shipping period | $ 0 | ||
| Operating Lease, Lease Income, Statement of Income or Comprehensive Income [Extensible Enumeration] | Revenue | Revenue | Revenue |
| Services | |||
| Revenue by Major Products/Service Offerings | |||
| Contract term, high end of range | 5 years | ||
| Services | Maximum | |||
| Revenue by Major Products/Service Offerings | |||
| Contract term, low end of range | 1 year | ||
| Proprietary Term License Software | |||
| Revenue by Major Products/Service Offerings | |||
| License contract term | 1 month | ||
| Open Source Software | |||
| Revenue by Major Products/Service Offerings | |||
| Standalone selling price | $ 0 | ||
| Allocation of consideration to open source software license | 0 | ||
| Revenue recognized when control is transferred to client | $ 0 | ||
Significant Accounting Policies - Software Costs (Details) - Capitalized software - Maximum |
Dec. 31, 2025 |
|---|---|
| Intangible assets | |
| Amortization period | 3 years |
| Cost of sales | |
| Intangible assets | |
| Amortization period | 3 years |
| SG&A expense or Cost of sales | |
| Intangible assets | |
| Amortization period | 3 years |
Significant Accounting Policies - Incremental Costs of Obtaining a Contract (Details) |
Dec. 31, 2025 |
|---|---|
| Accounting Policies [Abstract] | |
| Capitalized costs to obtain contract, expected customer relationship period as amortization period | 3 years |
Significant Accounting Policies - Product Warranties (Details) |
12 Months Ended |
|---|---|
Dec. 31, 2025 | |
| Minimum | |
| Product Warranties | |
| Product warranty term | 1 year |
| Maximum | |
| Product Warranties | |
| Product warranty term | 3 years |
Significant Accounting Policies - Expenses and Other Income (Details) - USD ($) $ in Millions |
12 Months Ended | ||
|---|---|---|---|
Dec. 31, 2025 |
Dec. 31, 2024 |
Dec. 31, 2023 |
|
| Accounting Policies [Abstract] | |||
| Restructuring Charges, Statement of Income or Comprehensive Income [Extensible Enumeration] | Selling, general and administrative | Selling, general and administrative | Selling, general and administrative |
| Advertising and promotional expense | $ 1,129 | $ 1,173 | $ 1,237 |
Significant Accounting Policies - Government Assistance (Details) |
12 Months Ended |
|---|---|
Dec. 31, 2025 | |
| Minimum | |
| Government Assistance [Line Items] | |
| Government assistance, grant term | 1 year |
| Maximum | |
| Government Assistance [Line Items] | |
| Government assistance, grant term | 5 years |
Significant Accounting Policies - Depreciation and Amortization (Details) |
Dec. 31, 2025 |
|---|---|
| Capitalized software | Maximum | |
| Depreciation and amortization | |
| Amortization period | 3 years |
| Other intangible assets | Minimum | |
| Depreciation and amortization | |
| Amortization period | 1 year |
| Other intangible assets | Maximum | |
| Depreciation and amortization | |
| Amortization period | 20 years |
| Building | Minimum | |
| Depreciation and amortization | |
| Estimated useful lives of certain depreciable assets | 30 years |
| Building | Maximum | |
| Depreciation and amortization | |
| Estimated useful lives of certain depreciable assets | 50 years |
| Building Equipment | Minimum | |
| Depreciation and amortization | |
| Estimated useful lives of certain depreciable assets | 10 years |
| Building Equipment | Maximum | |
| Depreciation and amortization | |
| Estimated useful lives of certain depreciable assets | 20 years |
| Land Improvements | |
| Depreciation and amortization | |
| Estimated useful lives of certain depreciable assets | 20 years |
| Production, engineering, office and other equipment | Minimum | |
| Depreciation and amortization | |
| Estimated useful lives of certain depreciable assets | 2 years |
| Production, engineering, office and other equipment | Maximum | |
| Depreciation and amortization | |
| Estimated useful lives of certain depreciable assets | 20 years |
| Information technology equipment | Minimum | |
| Depreciation and amortization | |
| Estimated useful lives of certain depreciable assets | 1 year 6 months |
| Information technology equipment | Maximum | |
| Depreciation and amortization | |
| Estimated useful lives of certain depreciable assets | 6 years |
| Leasehold Improvements | Maximum | |
| Depreciation and amortization | |
| Estimated useful lives of certain depreciable assets | 25 years |
Significant Accounting Policies - Stock-Based Compensation (Details) |
12 Months Ended |
|---|---|
Dec. 31, 2025 | |
| PSUs | |
| Stock-Based Compensation | |
| Vesting period | 3 years |
| Minimum | RSUs | |
| Stock-Based Compensation | |
| Vesting period | 1 year |
| Maximum | RSUs | |
| Stock-Based Compensation | |
| Vesting period | 4 years |
Significant Accounting Policies - Fair Value Measurement (Details) - USD ($) $ in Millions |
12 Months Ended | ||
|---|---|---|---|
Dec. 31, 2025 |
Dec. 31, 2024 |
Dec. 31, 2023 |
|
| Accounting Policies [Abstract] | |||
| Impairment for credit losses | $ 0 | $ 0 | $ 0 |
Significant Accounting Policies - Transfers of Financial Assets (Details) - USD ($) $ in Billions |
12 Months Ended | ||
|---|---|---|---|
Dec. 31, 2025 |
Dec. 31, 2024 |
Dec. 31, 2023 |
|
| Accounting Policies [Abstract] | |||
| Gross proceeds from transfers of notes and accounts receivable trade | $ 3.8 | $ 4.2 | $ 3.4 |
| Accounts receivable sold and derecognized that remain uncollected from customers | $ 0.3 | $ 0.9 | $ 0.5 |
Significant Accounting Policies - Financing Receivables (Details) |
12 Months Ended | |
|---|---|---|
|
Dec. 31, 2025
class
segment
|
Dec. 31, 2024
class
|
|
| Financing receivables | ||
| Number of portfolio segments | segment | 2 | |
| Number of classes of financing receivable | class | 3 | 3 |
| Client Financing Receivables | ||
| Financing receivables | ||
| Period after which financing receivables become past due | 90 days | |
| Maximum | ||
| Financing receivables | ||
| Reasonable and supportable economic forecast duration | 2 years | |
Significant Accounting Policies - Supplier Financing (Details) - USD ($) $ in Millions |
12 Months Ended | |
|---|---|---|
Dec. 31, 2025 |
Dec. 31, 2024 |
|
| Commitments, guarantees: | ||
| Supplier Finance Program, Obligation, Statement of Financial Position [Extensible Enumeration] | Accounts payable | Accounts payable |
| Supplier financing obligation | $ 123 | $ 110 |
| Supplier financing invoices received | 468 | 512 |
| Supplier financing invoices paid | $ 455 | $ 503 |
| Minimum | ||
| Commitments, guarantees: | ||
| Supplier financing term | 90 days | |
| Maximum | ||
| Commitments, guarantees: | ||
| Supplier financing term | 120 days | |
Significant Accounting Policies - Leases (Details) |
Dec. 31, 2025 |
Dec. 31, 2024 |
|---|---|---|
| Lessee, Lease, Description [Line Items] | ||
| Finance Lease, Right-of-Use Asset, Statement of Financial Position [Extensible Enumeration] | Property, Plant, and Equipment and Finance Lease Right-of-Use Asset, after Accumulated Depreciation and Amortization | Property, Plant, and Equipment and Finance Lease Right-of-Use Asset, after Accumulated Depreciation and Amortization |
| Finance Lease, Liability, Current, Statement of Financial Position [Extensible Enumeration] | Short-term debt | Short-term debt |
| Finance Lease, Liability, Noncurrent, Statement of Financial Position [Extensible Enumeration] | Long-term debt | Long-term debt |
| Real Estate | Weighted Average | ||
| Lessee, Lease, Description [Line Items] | ||
| Lease terms (in years) | 5 years | |
| Equipment | Minimum | ||
| Lessee, Lease, Description [Line Items] | ||
| Lease terms (in years) | 5 years | |
| Equipment | Maximum | ||
| Lessee, Lease, Description [Line Items] | ||
| Lease terms (in years) | 10 years |
Significant Accounting Policies - Common Stock (Details) - $ / shares |
Dec. 31, 2025 |
Dec. 31, 2024 |
|---|---|---|
| Accounting Policies [Abstract] | ||
| Common stock, Par value (in dollars per share) | $ 0.20 | $ 0.20 |
Revenue Recognition - Disaggregation of Revenue by Major Products and Service Offerings (Details) - USD ($) $ in Millions |
12 Months Ended | ||
|---|---|---|---|
Dec. 31, 2025 |
Dec. 31, 2024 |
Dec. 31, 2023 |
|
| Revenue by Major Products/Service Offerings | |||
| Total Revenue | $ 67,535 | $ 62,753 | $ 61,860 |
| Operating Segments | |||
| Revenue by Major Products/Service Offerings | |||
| Total Revenue | 67,472 | 62,510 | 61,229 |
| Other | |||
| Revenue by Major Products/Service Offerings | |||
| Revenue | 63 | 243 | 632 |
| Software | Operating Segments | |||
| Revenue by Major Products/Service Offerings | |||
| Total Revenue | 29,962 | 27,085 | 25,011 |
| Consulting | Operating Segments | |||
| Revenue by Major Products/Service Offerings | |||
| Total Revenue | 21,055 | 20,692 | 20,884 |
| Infrastructure | Operating Segments | |||
| Revenue by Major Products/Service Offerings | |||
| Total Revenue | 15,718 | 14,020 | 14,593 |
| Financing | Operating Segments | |||
| Revenue by Major Products/Service Offerings | |||
| Total Revenue | 737 | 713 | 741 |
| Hybrid Cloud | Software | Operating Segments | |||
| Revenue by Major Products/Service Offerings | |||
| Revenue | 7,327 | 6,490 | 5,827 |
| Automation | Software | Operating Segments | |||
| Revenue by Major Products/Service Offerings | |||
| Revenue | 7,733 | 6,558 | 6,008 |
| Data | Software | Operating Segments | |||
| Revenue by Major Products/Service Offerings | |||
| Revenue | 6,299 | 5,629 | 5,461 |
| Transaction Processing | Software | Operating Segments | |||
| Revenue by Major Products/Service Offerings | |||
| Revenue | 8,603 | 8,408 | 7,714 |
| Strategy and Technology | Consulting | Operating Segments | |||
| Revenue by Major Products/Service Offerings | |||
| Revenue | 11,537 | 11,488 | 11,430 |
| Intelligent Operations | Consulting | Operating Segments | |||
| Revenue by Major Products/Service Offerings | |||
| Revenue | 9,518 | 9,204 | 9,455 |
| Hybrid Infrastructure | Infrastructure | Operating Segments | |||
| Revenue by Major Products/Service Offerings | |||
| Revenue | 10,618 | 8,913 | 9,215 |
| Infrastructure Support | Infrastructure | Operating Segments | |||
| Revenue by Major Products/Service Offerings | |||
| Revenue | $ 5,100 | $ 5,107 | $ 5,377 |
Revenue Recognition - Disaggregation of Revenue by Geography (Details) - USD ($) $ in Millions |
12 Months Ended | ||
|---|---|---|---|
Dec. 31, 2025 |
Dec. 31, 2024 |
Dec. 31, 2023 |
|
| Revenue by Geography | |||
| Revenue | $ 67,535 | $ 62,753 | $ 61,860 |
| Americas | |||
| Revenue by Geography | |||
| Revenue | 33,342 | 31,266 | 31,666 |
| Europe/Middle East/Africa | |||
| Revenue by Geography | |||
| Revenue | 22,189 | 19,429 | 18,492 |
| Asia Pacific | |||
| Revenue by Geography | |||
| Revenue | $ 12,004 | $ 12,058 | $ 11,702 |
Revenue Recognition - Remaining Performance Obligations (Details) $ in Billions |
12 Months Ended |
|---|---|
|
Dec. 31, 2025
USD ($)
| |
| Remaining Performance Obligations | |
| Practical expedient, remaining performance obligations | true |
| Remaining performance obligations related to customer contracts that are unsatisfied or partially unsatisfied | $ 71 |
| Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2026-01-01 | Two Years | |
| Remaining Performance Obligations | |
| Percentage of remaining performance obligation expected to be recognized | 67.00% |
| Duration of expected recognition period for remaining performance obligation | 2 years |
| Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2026-01-01 | Three to Five Years | |
| Remaining Performance Obligations | |
| Percentage of remaining performance obligation expected to be recognized | 30.00% |
| Minimum | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2026-01-01 | Three to Five Years | |
| Remaining Performance Obligations | |
| Duration of expected recognition period for remaining performance obligation | 3 years |
| Maximum | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2026-01-01 | Three to Five Years | |
| Remaining Performance Obligations | |
| Duration of expected recognition period for remaining performance obligation | 5 years |
Revenue Recognition - Reconciliation of Contract Balances (Details) - USD ($) $ in Millions |
12 Months Ended | |
|---|---|---|
Dec. 31, 2025 |
Dec. 31, 2024 |
|
| Reconciliation of Contract Balances | ||
| Notes and accounts receivable—trade (net of allowances of $99 in 2025 and $114 in 2024) | $ 8,112 | $ 6,804 |
| Notes and accounts receivable - trade, allowances | 99 | 114 |
| Contract assets | 482 | 433 |
| Deferred income (current) | 16,101 | 13,907 |
| Deferred income (noncurrent) | 4,271 | $ 3,622 |
| Revenue recognized that was included in deferred income at the beginning of the period | $ 12,200 |
Revenue Recognition - Trade Allowance for Credit Losses (Details) - USD ($) $ in Millions |
12 Months Ended | |
|---|---|---|
Dec. 31, 2025 |
Dec. 31, 2024 |
|
| Roll forward of notes and accounts receivable - trade allowance for credit losses | ||
| Allowance for Credit Loss, Beginning Balance | $ 114 | $ 192 |
| Additions/(Releases) | 5 | (2) |
| Write-offs | (31) | (78) |
| Foreign currency and Other | 10 | 2 |
| Allowance for Credit Loss, Ending Balance | $ 99 | $ 114 |
Revenue Recognition - Deferred Contract Costs (Details) - USD ($) $ in Millions |
12 Months Ended | |
|---|---|---|
Dec. 31, 2025 |
Dec. 31, 2024 |
|
| Deferred Contract Costs | ||
| Deferred contract costs | $ 1,909 | $ 1,748 |
| Deferred costs, current | 1,084 | 959 |
| Deferred costs, noncurrent | 825 | 788 |
| Amortization of deferred contract costs | 1,661 | |
| Capitalized costs to obtain a contract | ||
| Deferred Contract Costs | ||
| Deferred contract costs | 966 | 794 |
| Deferred setup costs | ||
| Deferred Contract Costs | ||
| Deferred contract costs | 294 | 326 |
| Other deferred fulfillment costs | ||
| Deferred Contract Costs | ||
| Deferred contract costs | $ 649 | $ 628 |
Segments - Results of Continuing Operations (Details) - USD ($) $ in Millions |
12 Months Ended | ||
|---|---|---|---|
Dec. 31, 2025 |
Dec. 31, 2024 |
Dec. 31, 2023 |
|
| Segment Information | |||
| Number Of Reportable Segments Not Disclosed Flag | segments | ||
| Revenue | $ 67,535 | $ 62,753 | $ 61,860 |
| Cost | 28,239 | 27,201 | 27,560 |
| Other expense and (income) | 28,968 | 29,754 | 25,610 |
| Segment profit | 10,328 | 5,797 | 8,690 |
| Operating Segments | |||
| Segment Information | |||
| Revenue | 67,472 | 62,510 | 61,229 |
| Cost | 26,990 | 26,103 | 26,376 |
| Other expense and (income) | 24,118 | 22,872 | 22,023 |
| Segment profit | $ 16,364 | $ 13,535 | 12,829 |
| Revenue year-to-year change (as a percent) | 7.90% | 2.10% | |
| Segment profit year-to-year change (as a percent) | 20.90% | 5.50% | |
| Segment profit margin (as a percent) | 24.30% | 21.70% | |
| Operating Segments | Software | |||
| Segment Information | |||
| Revenue | $ 29,962 | $ 27,085 | 25,011 |
| Cost | 4,951 | 4,428 | 4,289 |
| Other expense and (income) | 15,091 | 13,974 | 13,222 |
| Segment profit | $ 9,920 | $ 8,684 | 7,499 |
| Revenue year-to-year change (as a percent) | 10.60% | 8.30% | |
| Segment profit year-to-year change (as a percent) | 14.20% | 15.80% | |
| Segment profit margin (as a percent) | 33.10% | 32.10% | |
| Operating Segments | Consulting | |||
| Segment Information | |||
| Revenue | $ 21,055 | $ 20,692 | 20,884 |
| Cost | 15,134 | 15,103 | 15,297 |
| Other expense and (income) | 3,457 | 3,535 | 3,458 |
| Segment profit | $ 2,464 | $ 2,054 | 2,130 |
| Revenue year-to-year change (as a percent) | 1.80% | (0.90%) | |
| Segment profit year-to-year change (as a percent) | 20.00% | (3.60%) | |
| Segment profit margin (as a percent) | 11.70% | 9.90% | |
| Operating Segments | Infrastructure | |||
| Segment Information | |||
| Revenue | $ 15,718 | $ 14,020 | 14,593 |
| Cost | 6,502 | 6,201 | 6,406 |
| Other expense and (income) | 5,757 | 5,369 | 5,359 |
| Segment profit | $ 3,458 | $ 2,450 | 2,828 |
| Revenue year-to-year change (as a percent) | 12.10% | (3.90%) | |
| Segment profit year-to-year change (as a percent) | 41.20% | (13.40%) | |
| Segment profit margin (as a percent) | 22.00% | 17.50% | |
| Operating Segments | Financing | |||
| Segment Information | |||
| Revenue | $ 737 | $ 713 | 741 |
| Cost | 403 | 372 | 384 |
| Other expense and (income) | (187) | (6) | (16) |
| Segment profit | $ 521 | $ 348 | $ 373 |
| Revenue year-to-year change (as a percent) | 3.30% | (3.70%) | |
| Segment profit year-to-year change (as a percent) | 49.60% | (6.60%) | |
| Segment profit margin (as a percent) | 70.70% | 48.80% | |
Segments - Revenue Reconciliation (Details) - USD ($) $ in Millions |
12 Months Ended | ||
|---|---|---|---|
Dec. 31, 2025 |
Dec. 31, 2024 |
Dec. 31, 2023 |
|
| Revenue | |||
| Revenue | $ 67,535 | $ 62,753 | $ 61,860 |
| Operating Segments | |||
| Revenue | |||
| Revenue | 67,472 | 62,510 | 61,229 |
| Other | |||
| Revenue | |||
| Other—divested businesses | (2) | 35 | 397 |
| Other revenue | $ 65 | $ 207 | $ 235 |
Segments - Pre-Tax Income Reconciliation (Details) - USD ($) $ in Millions |
3 Months Ended | 12 Months Ended | ||
|---|---|---|---|---|
Sep. 30, 2024 |
Dec. 31, 2025 |
Dec. 31, 2024 |
Dec. 31, 2023 |
|
| Pre-tax income from continuing operations | ||||
| Amortization of acquired intangible assets | $ (2,166) | $ (1,830) | $ (1,627) | |
| Acquisition-related charges | (154) | (122) | (33) | |
| Non-operating retirement-related (costs)/income | (65) | (3,457) | 39 | |
| Stock-based compensation | (1,685) | (1,311) | (1,133) | |
| Net interest excluding the Financing segment | (1,312) | (984) | (973) | |
| Workforce rebalancing charges | (653) | (692) | (435) | |
| Other—divested businesses | (33) | 234 | 83 | |
| Pre-tax income from continuing operations | 10,328 | 5,797 | 8,690 | |
| Pension settlement charges | $ 2,700 | 0 | 3,113 | 0 |
| Operating Segments | ||||
| Pre-tax income from continuing operations | ||||
| Pre-tax income from continuing operations | 16,364 | 13,535 | 12,829 | |
| Unallocated corporate amounts and other | ||||
| Pre-tax income from continuing operations | ||||
| Pre-tax income from continuing operations | $ 31 | $ 425 | $ (59) | |
Segments - Other Reportable Segment Items (Details) $ in Millions |
12 Months Ended | ||
|---|---|---|---|
|
Dec. 31, 2025
USD ($)
segment
|
Dec. 31, 2024
USD ($)
|
Dec. 31, 2023
USD ($)
|
|
| Segment Information | |||
| Number of business segments to which assets are assigned when ownership is shared between several segments | segment | 1 | ||
| Interest Expense | $ 1,935 | $ 1,712 | $ 1,607 |
| Operating Segments | |||
| Segment Information | |||
| Depreciation/amortization of intangibles | 1,743 | 1,708 | 1,646 |
| Interest Income | 705 | 681 | 680 |
| Interest Expense | 365 | 369 | 298 |
| Operating Segments | Software | |||
| Segment Information | |||
| Depreciation/amortization of intangibles | 532 | 495 | 510 |
| Interest Income | 0 | 0 | 0 |
| Interest Expense | 0 | 0 | 0 |
| Operating Segments | Consulting | |||
| Segment Information | |||
| Depreciation/amortization of intangibles | 78 | 100 | 109 |
| Interest Income | 0 | 0 | 0 |
| Interest Expense | 0 | 0 | 0 |
| Operating Segments | Infrastructure | |||
| Segment Information | |||
| Depreciation/amortization of intangibles | 1,130 | 1,103 | 1,018 |
| Interest Income | 0 | 0 | 0 |
| Interest Expense | 0 | 0 | 0 |
| Operating Segments | Financing | |||
| Segment Information | |||
| Depreciation/amortization of intangibles | 3 | 9 | 8 |
| Interest Income | 705 | 681 | 680 |
| Interest Expense | $ 365 | $ 369 | $ 298 |
Segments - Geographic Information (Details) - USD ($) $ in Millions |
12 Months Ended | ||
|---|---|---|---|
Dec. 31, 2025 |
Dec. 31, 2024 |
Dec. 31, 2023 |
|
| Segment Information | |||
| Revenue | $ 67,535 | $ 62,753 | $ 61,860 |
| Plant and Other Property - Net | 5,894 | 5,726 | 5,492 |
| Operating right-of-use assets—net | 3,129 | 3,197 | 3,220 |
| Geographic Concentration Risk | Revenue Benchmark | United States | |||
| Segment Information | |||
| Revenue | 26,892 | 25,144 | 25,309 |
| Geographic Concentration Risk | Revenue Benchmark | Other countries | |||
| Segment Information | |||
| Revenue | 40,643 | 37,609 | 36,551 |
| Geographic Concentration Risk | Property, Plant and Equipment | United States | |||
| Segment Information | |||
| Plant and Other Property - Net | 4,097 | 4,009 | 3,466 |
| Geographic Concentration Risk | Property, Plant and Equipment | Other countries | |||
| Segment Information | |||
| Plant and Other Property - Net | 1,797 | 1,717 | 2,027 |
| Geographic Concentration Risk | Operating Right-Of-Use Assets - Net | United States | |||
| Segment Information | |||
| Operating right-of-use assets—net | 1,016 | 1,154 | 1,249 |
| Geographic Concentration Risk | Operating Right-Of-Use Assets - Net | India | |||
| Segment Information | |||
| Operating right-of-use assets—net | 428 | 365 | 218 |
| Geographic Concentration Risk | Operating Right-Of-Use Assets - Net | Japan | |||
| Segment Information | |||
| Operating right-of-use assets—net | 258 | 324 | 340 |
| Geographic Concentration Risk | Operating Right-Of-Use Assets - Net | Other countries | |||
| Segment Information | |||
| Operating right-of-use assets—net | $ 1,426 | $ 1,355 | $ 1,413 |
Segments - Revenue by Product or Service (Details) - USD ($) $ in Millions |
12 Months Ended | ||
|---|---|---|---|
Dec. 31, 2025 |
Dec. 31, 2024 |
Dec. 31, 2023 |
|
| Revenue by Classes of Similar Products or Services | |||
| Revenue | $ 67,535 | $ 62,753 | $ 61,860 |
| Software | Software | |||
| Revenue by Classes of Similar Products or Services | |||
| Revenue | 26,493 | 24,055 | 22,409 |
| Software | Services | |||
| Revenue by Classes of Similar Products or Services | |||
| Revenue | 3,444 | 3,002 | 2,562 |
| Software | Systems | |||
| Revenue by Classes of Similar Products or Services | |||
| Revenue | 25 | 29 | 40 |
| Consulting | Software | |||
| Revenue by Classes of Similar Products or Services | |||
| Revenue | 169 | 324 | 272 |
| Consulting | Services | |||
| Revenue by Classes of Similar Products or Services | |||
| Revenue | 20,801 | 20,277 | 20,515 |
| Consulting | Systems | |||
| Revenue by Classes of Similar Products or Services | |||
| Revenue | 85 | 91 | 98 |
| Infrastructure | Software | |||
| Revenue by Classes of Similar Products or Services | |||
| Revenue | 1,795 | 1,753 | 1,658 |
| Infrastructure | Services | |||
| Revenue by Classes of Similar Products or Services | |||
| Revenue | 2,216 | 2,262 | 2,463 |
| Infrastructure | Servers | |||
| Revenue by Classes of Similar Products or Services | |||
| Revenue | 5,410 | 3,693 | 4,253 |
| Infrastructure | Maintenance | |||
| Revenue by Classes of Similar Products or Services | |||
| Revenue | 3,926 | 3,951 | 4,138 |
| Infrastructure | Storage | |||
| Revenue by Classes of Similar Products or Services | |||
| Revenue | 2,371 | 2,360 | 2,081 |
| Financing | Financing | |||
| Revenue by Classes of Similar Products or Services | |||
| Revenue | 705 | 681 | 680 |
| Financing | Used equipment sales | |||
| Revenue by Classes of Similar Products or Services | |||
| Revenue | $ 32 | $ 32 | $ 60 |
Acquisitions & Divestitures - Acquisitions Narrative (Details) $ / shares in Units, € in Millions, shares in Millions, $ in Millions |
7 Months Ended | 12 Months Ended | |||||
|---|---|---|---|---|---|---|---|
|
Feb. 27, 2025
USD ($)
$ / shares
shares
|
Jul. 01, 2024
USD ($)
|
Jul. 01, 2024
EUR (€)
|
Jun. 30, 2026
USD ($)
$ / shares
|
Dec. 31, 2025
USD ($)
acquisition
|
Dec. 31, 2024
USD ($)
acquisition
|
Dec. 31, 2023
USD ($)
acquisition
|
|
| Acquisitions | |||||||
| Goodwill | $ 67,717 | $ 60,706 | $ 60,178 | ||||
| Software | |||||||
| Acquisitions | |||||||
| Goodwill | 52,987 | 47,136 | 46,447 | ||||
| Consulting | |||||||
| Acquisitions | |||||||
| Goodwill | 10,341 | 9,206 | 8,883 | ||||
| Infrastructure | |||||||
| Acquisitions | |||||||
| Goodwill | $ 4,389 | $ 4,363 | $ 4,384 | ||||
| Acquisitions 2025, 2024, and 2023 | |||||||
| Acquisitions | |||||||
| Percentage of business acquired (as a percent) | 100.00% | 100.00% | 100.00% | ||||
| 2025 Acquisitions | |||||||
| Acquisitions | |||||||
| Aggregate acquisitions cost | $ 9,346 | ||||||
| 2025 Acquisitions | Software | |||||||
| Acquisitions | |||||||
| Number of acquisitions | acquisition | 6 | ||||||
| 2025 Acquisitions | Consulting | |||||||
| Acquisitions | |||||||
| Number of acquisitions | acquisition | 4 | ||||||
| HashiCorp, Inc. (HashiCorp) | |||||||
| Acquisitions | |||||||
| Aggregate acquisitions cost | $ 7,433 | ||||||
| Business acquisition, cash per share (in dollars per share) | $ / shares | $ 35 | ||||||
| Cash consideration | $ 7,390 | ||||||
| Goodwill | $ 4,684 | ||||||
| Weighted average useful life | 9 years 9 months 18 days | ||||||
| Estimated percent of goodwill deductible for tax purposes | 0.00% | ||||||
| Stock awards issued (in shares) | shares | 1.7 | ||||||
| Stock awards fair value | $ 381 | ||||||
| HashiCorp, Inc. (HashiCorp) | Common Stock | |||||||
| Acquisitions | |||||||
| Cash consideration | 7,212 | ||||||
| HashiCorp, Inc. (HashiCorp) | Software | |||||||
| Acquisitions | |||||||
| Goodwill | 4,540 | ||||||
| HashiCorp, Inc. (HashiCorp) | Consulting | |||||||
| Acquisitions | |||||||
| Goodwill | $ 144 | ||||||
| Other Acquisitions 2025 | |||||||
| Acquisitions | |||||||
| Goodwill | $ 1,254 | ||||||
| Weighted average useful life | 6 years 7 months 6 days | ||||||
| Estimated percent of goodwill deductible for tax purposes | 3.00% | ||||||
| Other Acquisitions 2025 | Software | |||||||
| Acquisitions | |||||||
| Goodwill | $ 473 | ||||||
| Other Acquisitions 2025 | Consulting | |||||||
| Acquisitions | |||||||
| Goodwill | 781 | ||||||
| Confluent | Forecast | |||||||
| Acquisitions | |||||||
| Aggregate acquisitions cost | $ 11,000 | ||||||
| Business acquisition, cash per share (in dollars per share) | $ / shares | $ 31 | ||||||
| 2024 Acquisitions | |||||||
| Acquisitions | |||||||
| Aggregate acquisitions cost | $ 3,530 | ||||||
| 2024 Acquisitions | Software | |||||||
| Acquisitions | |||||||
| Number of acquisitions | acquisition | 7 | ||||||
| 2024 Acquisitions | Consulting | |||||||
| Acquisitions | |||||||
| Number of acquisitions | acquisition | 4 | ||||||
| StreamSets and webMethods | |||||||
| Acquisitions | |||||||
| Aggregate acquisitions cost | $ 2,300 | € 2,130 | |||||
| Goodwill | 1,074 | ||||||
| Weighted average useful life | 7 years | 7 years | |||||
| Estimated percent of goodwill deductible for tax purposes | 56.00% | 56.00% | |||||
| StreamSets and webMethods | Software | |||||||
| Acquisitions | |||||||
| Goodwill | $ 1,074 | ||||||
| Other Acquisitions 2024 | |||||||
| Acquisitions | |||||||
| Goodwill | 894 | ||||||
| Weighted average useful life | 6 years 8 months 12 days | ||||||
| Estimated percent of goodwill deductible for tax purposes | 5.00% | ||||||
| Other Acquisitions 2024 | Software | |||||||
| Acquisitions | |||||||
| Goodwill | $ 423 | ||||||
| Other Acquisitions 2024 | Consulting | |||||||
| Acquisitions | |||||||
| Goodwill | 463 | ||||||
| Other Acquisitions 2024 | Infrastructure | |||||||
| Acquisitions | |||||||
| Goodwill | 8 | ||||||
| 2023 Acquisitions | |||||||
| Acquisitions | |||||||
| Aggregate acquisitions cost | $ 5,197 | ||||||
| 2023 Acquisitions | Software | |||||||
| Acquisitions | |||||||
| Number of acquisitions | acquisition | 7 | ||||||
| 2023 Acquisitions | Consulting | |||||||
| Acquisitions | |||||||
| Number of acquisitions | acquisition | 2 | ||||||
| Apptio, Inc. | |||||||
| Acquisitions | |||||||
| Goodwill | $ 3,501 | ||||||
| Weighted average useful life | 8 years 8 months 12 days | ||||||
| Estimated percent of goodwill deductible for tax purposes | 1.00% | ||||||
| Apptio, Inc. | Software | |||||||
| Acquisitions | |||||||
| Goodwill | 3,134 | ||||||
| Apptio, Inc. | Consulting | |||||||
| Acquisitions | |||||||
| Goodwill | $ 367 | ||||||
| Other Acquisitions 2023 | |||||||
| Acquisitions | |||||||
| Goodwill | $ 382 | ||||||
| Weighted average useful life | 6 years 7 months 6 days | ||||||
| Estimated percent of goodwill deductible for tax purposes | 0.00% | ||||||
| Other Acquisitions 2023 | Software | |||||||
| Acquisitions | |||||||
| Goodwill | $ 341 | ||||||
| Other Acquisitions 2023 | Consulting | |||||||
| Acquisitions | |||||||
| Goodwill | 30 | ||||||
| Other Acquisitions 2023 | Infrastructure | |||||||
| Acquisitions | |||||||
| Goodwill | $ 11 | ||||||
Acquisitions & Divestitures - Purchase Price Allocation (Details) - USD ($) $ in Millions |
12 Months Ended | ||||
|---|---|---|---|---|---|
Feb. 27, 2025 |
Jul. 01, 2024 |
Dec. 31, 2025 |
Dec. 31, 2024 |
Dec. 31, 2023 |
|
| Acquisitions | |||||
| Goodwill | $ 67,717 | $ 60,706 | $ 60,178 | ||
| 2025 Acquisitions | Client relationships | Minimum | |||||
| Acquisitions | |||||
| Weighted average useful life | 5 years | ||||
| 2025 Acquisitions | Client relationships | Maximum | |||||
| Acquisitions | |||||
| Weighted average useful life | 13 years | ||||
| 2025 Acquisitions | Completed technology | Minimum | |||||
| Acquisitions | |||||
| Weighted average useful life | 5 years | ||||
| 2025 Acquisitions | Completed technology | Maximum | |||||
| Acquisitions | |||||
| Weighted average useful life | 7 years | ||||
| 2025 Acquisitions | Trademarks | Minimum | |||||
| Acquisitions | |||||
| Weighted average useful life | 1 year | ||||
| 2025 Acquisitions | Trademarks | Maximum | |||||
| Acquisitions | |||||
| Weighted average useful life | 7 years | ||||
| HashiCorp, Inc. (HashiCorp) | |||||
| Acquisitions | |||||
| Current assets | $ 1,451 | ||||
| Property, plant and equipment/noncurrent assets | 457 | ||||
| Goodwill | 4,684 | ||||
| Total assets acquired | 8,427 | ||||
| Current liabilities | 478 | ||||
| Noncurrent liabilities | 516 | ||||
| Total liabilities assumed | 993 | ||||
| Total purchase price | 7,433 | ||||
| Weighted average useful life | 9 years 9 months 18 days | ||||
| Cash and cash equivalents | $ 929 | ||||
| Short-term marketable securities | $ 331 | ||||
| HashiCorp, Inc. (HashiCorp) | Client relationships | |||||
| Acquisitions | |||||
| Intangible assets | 980 | ||||
| HashiCorp, Inc. (HashiCorp) | Completed technology | |||||
| Acquisitions | |||||
| Intangible assets | 770 | ||||
| HashiCorp, Inc. (HashiCorp) | Trademarks | |||||
| Acquisitions | |||||
| Intangible assets | 85 | ||||
| Other Acquisitions 2025 | |||||
| Acquisitions | |||||
| Current assets | 227 | ||||
| Property, plant and equipment/noncurrent assets | 109 | ||||
| Goodwill | 1,254 | ||||
| Total assets acquired | 2,246 | ||||
| Current liabilities | 246 | ||||
| Noncurrent liabilities | 87 | ||||
| Total liabilities assumed | 333 | ||||
| Total purchase price | $ 1,912 | ||||
| Weighted average useful life | 6 years 7 months 6 days | ||||
| Other Acquisitions 2025 | Client relationships | |||||
| Acquisitions | |||||
| Intangible assets | $ 410 | ||||
| Other Acquisitions 2025 | Completed technology | |||||
| Acquisitions | |||||
| Intangible assets | 237 | ||||
| Other Acquisitions 2025 | Trademarks | |||||
| Acquisitions | |||||
| Intangible assets | $ 9 | ||||
| 2024 Acquisitions | Client relationships | Minimum | |||||
| Acquisitions | |||||
| Weighted average useful life | 1 year | ||||
| 2024 Acquisitions | Client relationships | Maximum | |||||
| Acquisitions | |||||
| Weighted average useful life | 7 years | ||||
| 2024 Acquisitions | Completed technology | Minimum | |||||
| Acquisitions | |||||
| Weighted average useful life | 5 years | ||||
| 2024 Acquisitions | Completed technology | Maximum | |||||
| Acquisitions | |||||
| Weighted average useful life | 7 years | ||||
| 2024 Acquisitions | Trademarks | Minimum | |||||
| Acquisitions | |||||
| Weighted average useful life | 1 year | ||||
| 2024 Acquisitions | Trademarks | Maximum | |||||
| Acquisitions | |||||
| Weighted average useful life | 7 years | ||||
| StreamSets and webMethods | |||||
| Acquisitions | |||||
| Current assets | $ 362 | ||||
| Property, plant and equipment/noncurrent assets | 19 | ||||
| Goodwill | 1,074 | ||||
| Total assets acquired | 2,730 | ||||
| Current liabilities | 201 | ||||
| Noncurrent liabilities | 254 | ||||
| Total liabilities assumed | 455 | ||||
| Total purchase price | 2,275 | ||||
| Weighted average useful life | 7 years | ||||
| StreamSets and webMethods | Client relationships | |||||
| Acquisitions | |||||
| Intangible assets | 680 | ||||
| StreamSets and webMethods | Completed technology | |||||
| Acquisitions | |||||
| Intangible assets | 550 | ||||
| StreamSets and webMethods | Trademarks | |||||
| Acquisitions | |||||
| Intangible assets | 45 | ||||
| Other Acquisitions 2024 | |||||
| Acquisitions | |||||
| Current assets | 121 | ||||
| Property, plant and equipment/noncurrent assets | 31 | ||||
| Goodwill | 894 | ||||
| Total assets acquired | 1,401 | ||||
| Current liabilities | 68 | ||||
| Noncurrent liabilities | 78 | ||||
| Total liabilities assumed | 145 | ||||
| Total purchase price | 1,255 | ||||
| Weighted average useful life | 6 years 8 months 12 days | ||||
| Other Acquisitions 2024 | Client relationships | |||||
| Acquisitions | |||||
| Intangible assets | 167 | ||||
| Other Acquisitions 2024 | Completed technology | |||||
| Acquisitions | |||||
| Intangible assets | 181 | ||||
| Other Acquisitions 2024 | Trademarks | |||||
| Acquisitions | |||||
| Intangible assets | $ 6 | ||||
| 2023 Acquisitions | Client relationships | Minimum | |||||
| Acquisitions | |||||
| Weighted average useful life | 6 years | ||||
| 2023 Acquisitions | Client relationships | Maximum | |||||
| Acquisitions | |||||
| Weighted average useful life | 10 years | ||||
| 2023 Acquisitions | Completed technology | Minimum | |||||
| Acquisitions | |||||
| Weighted average useful life | 5 years | ||||
| 2023 Acquisitions | Completed technology | Maximum | |||||
| Acquisitions | |||||
| Weighted average useful life | 7 years | ||||
| 2023 Acquisitions | Trademarks | Minimum | |||||
| Acquisitions | |||||
| Weighted average useful life | 1 year | ||||
| 2023 Acquisitions | Trademarks | Maximum | |||||
| Acquisitions | |||||
| Weighted average useful life | 5 years | ||||
| Apptio, Inc. | |||||
| Acquisitions | |||||
| Current assets | $ 145 | ||||
| Property, plant and equipment/noncurrent assets | 23 | ||||
| Goodwill | 3,501 | ||||
| Total assets acquired | 5,005 | ||||
| Current liabilities | 250 | ||||
| Noncurrent liabilities | 143 | ||||
| Total liabilities assumed | 393 | ||||
| Total purchase price | $ 4,612 | ||||
| Weighted average useful life | 8 years 8 months 12 days | ||||
| Apptio, Inc. | Client relationships | |||||
| Acquisitions | |||||
| Intangible assets | $ 770 | ||||
| Apptio, Inc. | Completed technology | |||||
| Acquisitions | |||||
| Intangible assets | 530 | ||||
| Apptio, Inc. | Trademarks | |||||
| Acquisitions | |||||
| Intangible assets | 35 | ||||
| Other Acquisitions 2023 | |||||
| Acquisitions | |||||
| Current assets | 83 | ||||
| Property, plant and equipment/noncurrent assets | 20 | ||||
| Goodwill | 382 | ||||
| Total assets acquired | 639 | ||||
| Current liabilities | 44 | ||||
| Noncurrent liabilities | 10 | ||||
| Total liabilities assumed | 54 | ||||
| Total purchase price | 585 | ||||
| Weighted average useful life | 6 years 7 months 6 days | ||||
| Other Acquisitions 2023 | Client relationships | |||||
| Acquisitions | |||||
| Intangible assets | 44 | ||||
| Other Acquisitions 2023 | Completed technology | |||||
| Acquisitions | |||||
| Intangible assets | 108 | ||||
| Other Acquisitions 2023 | Trademarks | |||||
| Acquisitions | |||||
| Intangible assets | $ 2 | ||||
Acquisitions & Divestitures - Consideration Paid (Details) - HashiCorp, Inc. (HashiCorp) $ in Millions |
Feb. 27, 2025
USD ($)
|
|---|---|
| Acquisitions | |
| Cash consideration | $ 7,390 |
| Fair value of stock-based compensation awards attributable to pre-acquisition services | 40 |
| Settlement of pre-existing relationships | 3 |
| Total consideration | 7,433 |
| Cash and cash equivalents | 929 |
| Short-term marketable securities | 331 |
| Common Stock | |
| Acquisitions | |
| Cash consideration | 7,212 |
| Equity Awards | |
| Acquisitions | |
| Cash consideration | $ 178 |
Acquisitions & Divestitures - Divestitures Narrative (Details) - The Weather Company - Disposal Group, Disposed of by Sale, Not Discontinued Operations - USD ($) $ in Millions |
12 Months Ended | |
|---|---|---|
Jan. 31, 2024 |
Dec. 31, 2024 |
|
| Discontinued Operations | ||
| Consideration | $ 1,100 | |
| Contingent consideration | 250 | |
| Cash consideration received | 750 | |
| Financing receivable | $ 100 | $ 100 |
| Seller financing loan term | 7 years | |
| Pre-tax gain on sale of business | $ 243 | |
| Disposal Group, Not Discontinued Operation, Gain (Loss) on Disposal, Statement of Income or Comprehensive Income [Extensible Enumeration] | Other (income) and expense | |
| Contingent Consideration, Attainment Of Certain Investment Return Metrics | ||
| Discontinued Operations | ||
| Contingent consideration | $ 200 |
Acquisitions & Divestitures - Sale of Assets (Details) - USD ($) $ in Millions |
12 Months Ended | |||
|---|---|---|---|---|
Aug. 31, 2024 |
Dec. 31, 2025 |
Dec. 31, 2024 |
Dec. 31, 2023 |
|
| Divestitures | ||||
| Proceeds from disposition of property, plant and equipment/other | $ 121 | $ 557 | $ 321 | |
| Disposal Group, Disposed of by Sale, Not Discontinued Operations | QRadar SaaS | ||||
| Divestitures | ||||
| Consideration | $ 500 | |||
| Proceeds from disposition of property, plant and equipment/other | 437 | |||
| Changes in operating assets and liabilities, net of acquisitions/divestitures | $ 63 | |||
| Gain (loss) on disposition of assets | $ 349 | |||
Other (Income) and Expenses (Details) - USD ($) $ in Millions |
3 Months Ended | 12 Months Ended | ||||
|---|---|---|---|---|---|---|
Sep. 30, 2024 |
Dec. 31, 2025 |
Dec. 31, 2024 |
Dec. 31, 2023 |
|||
| Divestitures | ||||||
| (Gains)/losses on foreign currency transactions | $ 993 | $ (458) | $ 116 | |||
| (Gains)/losses on derivative instruments | (641) | 515 | (17) | |||
| Interest income | (645) | (747) | (670) | |||
| Net (gains)/losses from securities and investment assets | 7 | (20) | (39) | |||
| Retirement-related costs/(income) | 65 | 3,457 | (39) | |||
| Other | (221) | (877) | (266) | |||
| Total other (income) and expense | [1] | (442) | 1,871 | (914) | ||
| Pension settlement charges | $ 2,700 | $ 0 | 3,113 | $ 0 | ||
| Disposal Group, Disposed of by Sale, Not Discontinued Operations | QRadar SaaS | ||||||
| Divestitures | ||||||
| Gain (loss) on disposition of assets | 349 | |||||
| Disposal Group, Disposed of by Sale, Not Discontinued Operations | The Weather Company | ||||||
| Divestitures | ||||||
| Pre-tax gain on sale of business | $ 243 | |||||
| ||||||
Taxes - Income before Income Taxes (Details) - USD ($) $ in Millions |
3 Months Ended | 12 Months Ended | |||
|---|---|---|---|---|---|
Dec. 31, 2024 |
Sep. 30, 2024 |
Dec. 31, 2025 |
Dec. 31, 2024 |
Dec. 31, 2023 |
|
| Income/(loss) from continuing operations before income taxes | |||||
| U.S. operations | $ (236) | $ (3,405) | $ (227) | ||
| Non-U.S. operations | 10,564 | 9,202 | 8,917 | ||
| Income from continuing operations before income taxes | 10,328 | 5,797 | 8,690 | ||
| Pension settlement charges | $ 2,700 | $ 0 | 3,113 | $ 0 | |
| United States | |||||
| Income/(loss) from continuing operations before income taxes | |||||
| Pension settlement charges | 2,700 | ||||
| Non-U.S. Plans | |||||
| Income/(loss) from continuing operations before income taxes | |||||
| Pension settlement charges | $ 400 | $ 400 | |||
Taxes - Provision by Taxing Jurisdiction (Details) - USD ($) $ in Millions |
12 Months Ended | ||||
|---|---|---|---|---|---|
Dec. 31, 2025 |
Dec. 31, 2024 |
Dec. 31, 2023 |
|||
| U.S. federal | |||||
| Current | $ (1,722) | $ (335) | $ 560 | ||
| Deferred | (119) | (2,204) | (1,371) | ||
| Total | (1,842) | (2,539) | (811) | ||
| U.S. state and local | |||||
| Current | 135 | 152 | 127 | ||
| Deferred | (130) | (335) | (162) | ||
| Total | 5 | (183) | (34) | ||
| Non-U.S. | |||||
| Current | 2,303 | 2,301 | 1,594 | ||
| Deferred | (708) | 203 | 428 | ||
| Total | 1,595 | 2,504 | 2,022 | ||
| Total continuing operations provision for/(benefit from) income taxes | [1] | (242) | (218) | 1,176 | |
| Discontinued operations provision for/(benefit from) income taxes | (20) | 6 | (9) | ||
| Total provision for/(benefit from) income taxes | (262) | $ (212) | $ 1,167 | ||
| Provision for social security, real estate, personal property and other taxes | $ 3,000 | ||||
| |||||
Taxes - Tax Rate Reconciliation (Details) - USD ($) $ in Millions |
12 Months Ended | ||||
|---|---|---|---|---|---|
Dec. 31, 2025 |
Dec. 31, 2024 |
Dec. 31, 2023 |
|||
| Amount | |||||
| U.S. federal statutory tax rate | $ 2,169 | ||||
| State and Local income taxes, net of federal income tax effect | (130) | ||||
| Effect of changes in tax laws or rates enacted in the current period | 308 | ||||
| Effect of cross-border tax laws | |||||
| Current GILTI, other | 427 | ||||
| Deferred GILTI, other | 168 | ||||
| Foreign tax credits | (285) | ||||
| Other | (22) | ||||
| Tax credits | |||||
| R&D | (265) | ||||
| Changes in valuation allowances | (77) | ||||
| Non-taxable or non-deductible items | |||||
| Stock-based compensation | (217) | ||||
| Other | (83) | ||||
| Changes in unrecognized tax benefits | (2,754) | ||||
| Total continuing operations provision for/(benefit from) income taxes | [1] | $ (242) | $ (218) | $ 1,176 | |
| Percentage | |||||
| U.S. federal statutory tax rate | 21.00% | 21.00% | 21.00% | ||
| State and Local income taxes, net of federal income tax effect | (1.00%) | (2.00%) | 0.00% | ||
| Foreign tax rate difference | (13.00%) | (3.00%) | |||
| Other | (3.00%) | 1.00% | |||
| Effect of changes in tax laws or rates enacted in the current period | 3.00% | ||||
| Effect of cross-border tax laws | |||||
| Current GILTI, other | 4.00% | ||||
| Deferred GILTI, other | 2.00% | ||||
| Foreign tax credits | (3.00%) | ||||
| Other | 0.00% | ||||
| Tax credits | |||||
| R&D | (3.00%) | ||||
| Changes in valuation allowances | (1.00%) | ||||
| Non-taxable or non-deductible items | |||||
| Stock-based compensation | (2.00%) | ||||
| Other | (1.00%) | ||||
| Changes in unrecognized tax benefits | (27.00%) | ||||
| Domestic incentives | (7.00%) | (5.00%) | |||
| Effective tax rate | (2.30%) | (3.80%) | 13.50% | ||
| Tax differential on foreign income, portion related to one-time pension settlement charge | (4.00%) | ||||
| Domestic incentives, portion related to one-time pension settlement charge | (3.00%) | ||||
| State and local, portion related to one-time pension settlement charge | (2.00%) | ||||
| Other, portion related to one-time pension settlement charge | (1.00%) | ||||
| Ireland | |||||
| Amount | |||||
| Foreign tax rate difference | $ (310) | ||||
| Other | $ 70 | ||||
| Percentage | |||||
| Foreign tax rate difference | (3.00%) | ||||
| Other | 1.00% | ||||
| Singapore | |||||
| Amount | |||||
| Foreign tax rate difference | $ (185) | ||||
| Other | $ 55 | ||||
| Percentage | |||||
| Foreign tax rate difference | (2.00%) | ||||
| Other | 1.00% | ||||
| Brazil | |||||
| Amount | |||||
| Foreign tax rate difference | $ 203 | ||||
| Percentage | |||||
| Foreign tax rate difference | 2.00% | ||||
| Other foreign jurisdictions | |||||
| Amount | |||||
| Foreign tax rate difference | $ 656 | ||||
| Percentage | |||||
| Foreign tax rate difference | 6.00% | ||||
| United States | |||||
| Amount | |||||
| Other | $ 33 | ||||
| Percentage | |||||
| Other | 0.00% | ||||
| |||||
Taxes - Tax Rate Reconciliation Narrative (Details) - USD ($) $ in Millions |
12 Months Ended | ||
|---|---|---|---|
Dec. 31, 2025 |
Dec. 31, 2024 |
Dec. 31, 2023 |
|
| Effective income tax rate reconciliation, additional disclosures | |||
| Effective tax rate (as a percent) | (2.30%) | (3.80%) | 13.50% |
| Income tax expense related to remeasurement of deferred tax assets and liabilities | $ 300 | ||
Taxes - Deferred Taxes (Details) - USD ($) $ in Millions |
Dec. 31, 2025 |
Dec. 31, 2024 |
Dec. 31, 2023 |
|---|---|---|---|
| Deferred Tax Assets | |||
| Retirement benefits | $ 1,691 | $ 1,898 | |
| Leases | 1,224 | 1,157 | |
| Share-based and other compensation | 888 | 796 | |
| Tax losses/credits | 3,923 | 3,615 | |
| Deferred income | 797 | 790 | |
| Bad debt, inventory and warranty reserves | 207 | 198 | |
| Depreciation | 243 | 238 | |
| Accruals | 418 | 395 | |
| Intangible assets | 3,341 | 2,482 | |
| Capitalized R&D | 4,426 | 4,185 | |
| Hedging | 270 | 0 | |
| Other | 994 | 784 | |
| Gross deferred tax assets | 18,422 | 16,537 | |
| Less: valuation allowance | 1,143 | 1,223 | $ 765 |
| Net deferred tax assets | 17,279 | 15,314 | |
| Deferred Tax Liabilities | |||
| Goodwill and intangible assets | 3,305 | 3,147 | |
| GILTI deferred taxes | 1,606 | 1,200 | |
| Leases and right-of-use assets | 1,578 | 1,483 | |
| Depreciation | 548 | 438 | |
| Retirement benefits | 1,473 | 1,478 | |
| Undistributed foreign earnings | 321 | 211 | |
| Hedging | 0 | 448 | |
| Other | 620 | 746 | |
| Gross deferred tax liabilities | $ 9,450 | $ 9,151 |
Taxes - Carryforwards (Details) $ in Millions |
12 Months Ended |
|---|---|
|
Dec. 31, 2025
USD ($)
| |
| Loss and tax credit carryforwards | |
| Tax effect of foreign and domestic loss carryforwards | $ 1,686 |
| Foreign and domestic tax credit carryforwards | $ 2,071 |
| Minimum | |
| Loss and tax credit carryforwards | |
| Period for which substantially all loss and tax credit carryforwards are available | 2 years |
| Period for which the majority of loss and tax credit carryforwards are available | 10 years |
Taxes - Unrecognized Tax Benefits Reconciliation (Details) - USD ($) $ in Millions |
12 Months Ended | ||
|---|---|---|---|
Dec. 31, 2025 |
Dec. 31, 2024 |
Dec. 31, 2023 |
|
| Income Tax Disclosure [Abstract] | |||
| Increase (decrease) in amount of unrecognized tax benefits | $ (2,220) | ||
| Reconciliation of the beginning and ending amount of unrecognized tax benefits | |||
| Balance at January 1 | 8,875 | $ 8,772 | $ 8,728 |
| Additions based on tax positions related to the current year | 316 | 667 | 296 |
| Additions for tax positions of prior years | 402 | 452 | 231 |
| Reductions for tax positions of prior years | (2,843) | (955) | (457) |
| Settlements | (95) | (61) | (26) |
| Balance at December 31 | $ 6,655 | $ 8,875 | $ 8,772 |
Taxes - Unrecognized Tax Benefits Narrative (Details) - USD ($) $ in Millions |
12 Months Ended | |||
|---|---|---|---|---|
Dec. 31, 2025 |
Dec. 31, 2024 |
Dec. 31, 2023 |
Dec. 31, 2022 |
|
| Income Tax Disclosure [Abstract] | ||||
| Unrecognized tax benefits | $ 6,655 | $ 8,875 | $ 8,772 | $ 8,728 |
| Offsetting tax benefits associated with timing adjustments, potential transfer pricing adjustments, and state income taxes | 709 | |||
| Net unrecognized tax benefit amount that, if recognized, would favorably affect the company's effective tax rate | 5,946 | 8,258 | 8,205 | |
| Interest expense and penalties, net (benefit)/charge recognized | (135) | 282 | $ 379 | |
| Interest and penalties accrued | $ 1,230 | $ 1,560 | ||
Taxes - Undistributed Foreign Earnings (Details) - USD ($) $ in Millions |
Dec. 31, 2025 |
Dec. 31, 2024 |
|---|---|---|
| Income Tax Disclosure [Abstract] | ||
| Deferred tax liability for undistributed foreign earnings not indefinitely reinvested | $ 321 | $ 211 |
Taxes - Income Taxes Paid (Details) - USD ($) $ in Millions |
12 Months Ended | ||
|---|---|---|---|
Dec. 31, 2025 |
Dec. 31, 2024 |
Dec. 31, 2023 |
|
| Income Tax Paid, by Individual Jurisdiction [Line Items] | |||
| U.S. federal | $ 218 | ||
| U.S. state and local | 92 | ||
| Income taxes paid—net of refunds received | 1,948 | $ 1,723 | $ 1,564 |
| Brazil | |||
| Income Tax Paid, by Individual Jurisdiction [Line Items] | |||
| Non-U.S. | 197 | ||
| Japan | |||
| Income Tax Paid, by Individual Jurisdiction [Line Items] | |||
| Non-U.S. | 154 | ||
| Singapore | |||
| Income Tax Paid, by Individual Jurisdiction [Line Items] | |||
| Non-U.S. | 113 | ||
| All other non-U.S. | |||
| Income Tax Paid, by Individual Jurisdiction [Line Items] | |||
| Non-U.S. | $ 1,174 | ||
Earnings Per Share - Basic and Diluted Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Millions |
12 Months Ended | ||||
|---|---|---|---|---|---|
Dec. 31, 2025 |
Dec. 31, 2024 |
Dec. 31, 2023 |
|||
| Weighted-average number of shares on which earnings per share calculations are based | |||||
| Basic (in shares) | 932,293,927 | 921,767,834 | 911,210,319 | ||
| Add - Incremental shares under stock-based compensation plans (in shares) | 13,853,308 | 13,012,755 | 8,700,951 | ||
| Add - Incremental shares associated with contingently issuable shares (in shares) | 2,527,994 | 2,380,636 | 2,162,558 | ||
| Assuming dilution (in shares) | 948,675,228 | 937,161,224 | 922,073,828 | ||
| Income from continuing operations | $ 10,571 | $ 6,015 | $ 7,514 | ||
| Income/(loss) from discontinued operations, net of tax | 22 | 8 | (12) | ||
| Net income on which basic earnings per share is calculated | 10,593 | 6,023 | 7,502 | ||
| Net income on which dilutive earnings per share is calculated | $ 10,593 | $ 6,023 | $ 7,502 | ||
| Assuming dilution | |||||
| Continuing operations (in dollars per share) | [1] | $ 11.14 | $ 6.42 | $ 8.15 | |
| Discontinued operations (in dollars per share) | [1] | 0.02 | 0.01 | (0.01) | |
| Total (in dollars per share) | [1] | 11.17 | 6.43 | 8.14 | |
| Basic | |||||
| Continuing operations (in dollars per share) | [1] | 11.34 | 6.53 | 8.25 | |
| Discontinued operations (in dollars per share) | [1] | 0.02 | 0.01 | (0.01) | |
| Total (in dollars per share) | [1] | $ 11.36 | $ 6.53 | $ 8.23 | |
| |||||
Earnings Per Share - Antidilutive Stock Options (Details) - shares |
12 Months Ended | ||
|---|---|---|---|
Dec. 31, 2025 |
Dec. 31, 2024 |
Dec. 31, 2023 |
|
| Share-Based Payment Arrangement, Option | |||
| Antidilutive stock options | |||
| Outstanding stock options not included in the computation of diluted earnings per share (in shares) | 1,381,290 | 764,673 | 1,761,463 |
Financial Assets & Liabilities - Fair Value Measurements (Details) - USD ($) $ in Millions |
Dec. 31, 2025 |
Dec. 31, 2024 |
Jan. 31, 2024 |
|---|---|---|---|
| Financial assets and financial liabilities measured at fair value on a recurring basis: | |||
| Cash equivalents | $ 7,485 | $ 6,948 | |
| Debt securities - current | 830 | 644 | |
| Total assets | 8,916 | 8,386 | |
| Total liabilities | 513 | 726 | |
| Prepaid Expenses and Other Current Assets | |||
| Financial assets and financial liabilities measured at fair value on a recurring basis: | |||
| Derivative assets | 232 | 575 | |
| Other Noncurrent Assets | |||
| Financial assets and financial liabilities measured at fair value on a recurring basis: | |||
| Derivative assets | 361 | 96 | |
| Other Current Liabilities | |||
| Financial assets and financial liabilities measured at fair value on a recurring basis: | |||
| Derivative liabilities | 254 | 262 | |
| Other Noncurrent Liabilities | |||
| Financial assets and financial liabilities measured at fair value on a recurring basis: | |||
| Derivative liabilities | 259 | 463 | |
| Disposal Group, Disposed of by Sale, Not Discontinued Operations | The Weather Company | |||
| Financial assets and financial liabilities measured at fair value on a recurring basis: | |||
| Financing receivable | 100 | $ 100 | |
| Level 1 | Money market funds | |||
| Financial assets and financial liabilities measured at fair value on a recurring basis: | |||
| Cash equivalents | 413 | 284 | |
| Level 2 | |||
| Financial assets and financial liabilities measured at fair value on a recurring basis: | |||
| Debt securities - current | 830 | 644 | |
| Level 2 | Interest rate contracts | |||
| Financial assets and financial liabilities measured at fair value on a recurring basis: | |||
| Derivatives designated as hedging - Assets | 2 | 0 | |
| Derivatives designated as hedging - Liabilities | 171 | 362 | |
| Level 2 | Foreign exchange contracts | |||
| Financial assets and financial liabilities measured at fair value on a recurring basis: | |||
| Derivatives designated as hedging - Assets | 545 | 645 | |
| Derivatives designated as hedging - Liabilities | 325 | 294 | |
| Derivatives not designated as hedging - Assets | 12 | 22 | |
| Derivatives not designated as hedging - Liabilities | 14 | 43 | |
| Level 2 | Equity contracts | |||
| Financial assets and financial liabilities measured at fair value on a recurring basis: | |||
| Derivatives not designated as hedging - Assets | 34 | 4 | |
| Derivatives not designated as hedging - Liabilities | 3 | 27 | |
| Level 2 | Time deposits and certificates of deposit | |||
| Financial assets and financial liabilities measured at fair value on a recurring basis: | |||
| Cash equivalents | 7,072 | 6,663 | |
| Level 2 And 3 | |||
| Financial assets and financial liabilities measured at fair value on a recurring basis: | |||
| Debt securities - noncurrent | $ 9 | $ 124 |
Financial Assets & Liabilities - Not Measured at Fair Value (Details) - USD ($) $ in Millions |
Dec. 31, 2025 |
Dec. 31, 2024 |
|---|---|---|
| Long-Term Debt | ||
| Long-term debt | $ 54,836 | $ 49,884 |
| Fair value of long-term debt | $ 52,703 | $ 47,389 |
Inventory (Details) - USD ($) $ in Millions |
Dec. 31, 2025 |
Dec. 31, 2024 |
|---|---|---|
| Inventory Disclosure [Abstract] | ||
| Finished goods | $ 230 | $ 134 |
| Work in process and raw materials | 990 | 1,155 |
| Total | $ 1,220 | $ 1,289 |
Financing Receivables - Payment Terms (Details) |
12 Months Ended |
|---|---|
Dec. 31, 2025 | |
| Loans Receivable | Maximum | |
| Financing receivables | |
| Financing receivable, payment terms | 7 years |
| Finance Leases Portfolio Segment | Maximum | |
| Financing receivables | |
| Financing receivable, payment terms | 5 years |
| Commercial Financing Receivables | Minimum | |
| Financing receivables | |
| Financing receivable, payment terms | 30 days |
| Commercial Financing Receivables | Maximum | |
| Financing receivables | |
| Financing receivable, payment terms | 60 days |
Financing Receivables - Components of Financing Receivables (Details) - USD ($) $ in Millions |
Dec. 31, 2025 |
Dec. 31, 2024 |
Dec. 31, 2023 |
|---|---|---|---|
| Components of the company's financing receivables | |||
| Net investment in lease, gross | $ 4,338 | $ 3,406 | |
| Net investment in lease, unearned income | (479) | (344) | |
| Net investment in lease, unguaranteed residual value | 545 | 479 | |
| Net investment in lease, amortized cost | 4,403 | 3,540 | |
| Net investment in lease, allowance for credit loss | (67) | (50) | |
| Total net investment in lease, net | 4,336 | 3,491 | |
| Financing receivable and net investment in lease, gross | 16,968 | 13,052 | |
| Financing receivable and net investment in lease, unearned income | (1,189) | (891) | |
| Financing receivable and net investment in lease, unguaranteed residual value | 545 | 479 | |
| Financing receivable and net investment in lease, amortized cost | 16,324 | 12,639 | |
| Financing receivable and net investment in lease, allowance for credit loss | (141) | (128) | |
| Financing receivable and net investment in lease, net | 16,184 | 12,512 | |
| Asset Pledged as Collateral | |||
| Components of the company's financing receivables | |||
| Amortized cost | 84 | 213 | |
| Current portion | |||
| Components of the company's financing receivables | |||
| Net investment in lease, current | 1,257 | 1,408 | |
| Financing receivable and net investment in lease, net | 8,475 | 7,159 | |
| Noncurrent portion | |||
| Components of the company's financing receivables | |||
| Net investment in lease, noncurrent | 3,079 | 2,083 | |
| Financing receivable and net investment in lease, net | 7,708 | 5,353 | |
| Loans Receivable | |||
| Components of the company's financing receivables | |||
| Financing receivables, gross | 9,634 | 7,425 | |
| Unearned income | (710) | (547) | |
| Amortized cost | 8,925 | 6,878 | |
| Allowance for credit losses | (69) | (73) | |
| Total financing receivables, net | 8,856 | 6,804 | |
| Loans Receivable | Current portion | |||
| Components of the company's financing receivables | |||
| Total financing receivables, net | 4,226 | 3,535 | |
| Loans Receivable | Noncurrent portion | |||
| Components of the company's financing receivables | |||
| Total financing receivables, net | 4,630 | 3,269 | |
| Held for Investment | |||
| Components of the company's financing receivables | |||
| Financing receivables, gross | 1,865 | 1,322 | |
| Amortized cost | 1,865 | 1,322 | |
| Allowance for credit losses | (5) | (5) | |
| Total financing receivables, net | 1,861 | 1,317 | |
| Held for Investment | Current portion | |||
| Components of the company's financing receivables | |||
| Total financing receivables, net | 1,861 | 1,317 | |
| Held for Sale | |||
| Components of the company's financing receivables | |||
| Financing receivables, gross | 1,131 | 900 | |
| Amortized cost | 1,131 | 900 | |
| Total financing receivables, net | 1,131 | 900 | |
| Held for Sale | Current portion | |||
| Components of the company's financing receivables | |||
| Total financing receivables, net | 1,131 | 900 | |
| Client Financing Receivables | |||
| Components of the company's financing receivables | |||
| Financing receivable and net investment in lease, amortized cost | 13,328 | 10,418 | |
| Financing receivable and net investment in lease, allowance for credit loss | $ (136) | $ (123) | $ (150) |
Financing Receivables - Transfer of Financing Assets (Details) - USD ($) $ in Millions |
12 Months Ended | ||
|---|---|---|---|
Jan. 01, 2025 |
Dec. 31, 2025 |
Dec. 31, 2024 |
|
| Financing receivables | |||
| Financing receivable transferred, net gain (loss) | $ (50) | $ (68) | |
| Commercial Financing Receivables | |||
| Financing receivables | |||
| Receivables transferred | 8,035 | 7,860 | |
| Receivables uncollected at end of period | $ 1,052 | $ 1,150 | |
| Commercial Financing Receivables | Third Party Investor | |||
| Financing receivables | |||
| Transfer of financial assets, sales period | 26 months | ||
| Commercial Financing Receivables | Third Party Investor | Maximum | |||
| Financing receivables | |||
| Financing receivables to be sold | $ 1,300 | ||
Financing Receivables - By Portfolio Segment (Details) $ in Millions |
12 Months Ended | |
|---|---|---|
|
Dec. 31, 2025
USD ($)
class
|
Dec. 31, 2024
USD ($)
class
|
|
| Financing receivables | ||
| Number of classes of financing receivable | class | 3 | 3 |
| Amortized cost | $ 16,324 | $ 12,639 |
| Allowance for credit losses | ||
| Allowance for credit losses, beginning balance | 128 | |
| Allowance for credit losses, ending balance | 141 | 128 |
| Client Financing Receivables | ||
| Financing receivables | ||
| Amortized cost | 13,328 | 10,418 |
| Allowance for credit losses | ||
| Allowance for credit losses, beginning balance | 123 | 150 |
| Write-offs | (22) | (3) |
| Recoveries | 1 | 1 |
| Additions/(releases) | 22 | (12) |
| Other | 13 | (14) |
| Allowance for credit losses, ending balance | 136 | 123 |
| Client Financing Receivables | Americas | ||
| Financing receivables | ||
| Amortized cost | 7,278 | 5,861 |
| Allowance for credit losses | ||
| Allowance for credit losses, beginning balance | 69 | 92 |
| Write-offs | (16) | (2) |
| Recoveries | 0 | 1 |
| Additions/(releases) | 10 | (10) |
| Other | 7 | (11) |
| Allowance for credit losses, ending balance | 69 | 69 |
| Client Financing Receivables | EMEA | ||
| Financing receivables | ||
| Amortized cost | 4,440 | 3,128 |
| Allowance for credit losses | ||
| Allowance for credit losses, beginning balance | 45 | 48 |
| Write-offs | (1) | (1) |
| Recoveries | 0 | 0 |
| Additions/(releases) | 10 | 0 |
| Other | 6 | (2) |
| Allowance for credit losses, ending balance | 60 | 45 |
| Client Financing Receivables | Asia Pacific | ||
| Financing receivables | ||
| Amortized cost | 1,610 | 1,429 |
| Allowance for credit losses | ||
| Allowance for credit losses, beginning balance | 9 | 11 |
| Write-offs | (5) | 0 |
| Recoveries | 0 | 0 |
| Additions/(releases) | 2 | (2) |
| Other | 0 | 0 |
| Allowance for credit losses, ending balance | $ 7 | $ 9 |
Financing Receivables - Past Due (Details) - USD ($) $ in Millions |
Dec. 31, 2025 |
Dec. 31, 2024 |
|---|---|---|
| Past Due Financing Receivable | ||
| Amortized cost | $ 16,324 | $ 12,639 |
| Client Financing Receivables | ||
| Past Due Financing Receivable | ||
| Amortized cost | 13,328 | 10,418 |
| Amortized Cost Not Accruing | 85 | 97 |
| Impaired financing receivables, related allowance | 83 | 94 |
| Client Financing Receivables | Financial Asset, Equal to or Greater than 90 Days Past Due | ||
| Past Due Financing Receivable | ||
| Amortized cost | 108 | 103 |
| Amortized Cost > 90 Days and Accruing | 24 | 8 |
| Billed Invoices > 90 Days and Accruing | 1 | 1 |
| Client Financing Receivables | Americas | ||
| Past Due Financing Receivable | ||
| Amortized cost | 7,278 | 5,861 |
| Amortized Cost Not Accruing | 50 | 62 |
| Client Financing Receivables | Americas | Financial Asset, Equal to or Greater than 90 Days Past Due | ||
| Past Due Financing Receivable | ||
| Amortized cost | 70 | 66 |
| Amortized Cost > 90 Days and Accruing | 20 | 7 |
| Billed Invoices > 90 Days and Accruing | 1 | 1 |
| Client Financing Receivables | EMEA | ||
| Past Due Financing Receivable | ||
| Amortized cost | 4,440 | 3,128 |
| Amortized Cost Not Accruing | 33 | 28 |
| Client Financing Receivables | EMEA | Financial Asset, Equal to or Greater than 90 Days Past Due | ||
| Past Due Financing Receivable | ||
| Amortized cost | 33 | 29 |
| Amortized Cost > 90 Days and Accruing | 0 | 1 |
| Billed Invoices > 90 Days and Accruing | 0 | 0 |
| Client Financing Receivables | Asia Pacific | ||
| Past Due Financing Receivable | ||
| Amortized cost | 1,610 | 1,429 |
| Amortized Cost Not Accruing | 3 | 7 |
| Client Financing Receivables | Asia Pacific | Financial Asset, Equal to or Greater than 90 Days Past Due | ||
| Past Due Financing Receivable | ||
| Amortized cost | 6 | 8 |
| Amortized Cost > 90 Days and Accruing | 3 | 0 |
| Billed Invoices > 90 Days and Accruing | $ 0 | $ 0 |
Financing Receivables - Credit Quality Year of Origination (Details) - USD ($) $ in Millions |
Dec. 31, 2025 |
Dec. 31, 2024 |
|---|---|---|
| Amortized cost for each class of receivables, by credit quality indicator | ||
| Financing receivable and net investment in lease, amortized cost | $ 16,324 | $ 12,639 |
| Americas | Aaa - Baa3 | ||
| Amortized cost for each class of receivables, by credit quality indicator | ||
| Originated in Current Fiscal Year | 3,979 | 2,080 |
| Originated in Fiscal Year before Latest Fiscal Year | 1,142 | 1,372 |
| Originated Two Years before Latest Fiscal Year | 708 | 950 |
| Originated Three Years before Latest Fiscal Year | 237 | 233 |
| Originated Four Years before Latest Fiscal Year | 73 | 43 |
| Originated Five or More Years before Latest Fiscal Year | 15 | 53 |
| Financing receivable and net investment in lease, amortized cost | 6,153 | 4,732 |
| Americas | Ba1 - C | ||
| Amortized cost for each class of receivables, by credit quality indicator | ||
| Originated in Current Fiscal Year | 644 | 621 |
| Originated in Fiscal Year before Latest Fiscal Year | 220 | 310 |
| Originated Two Years before Latest Fiscal Year | 181 | 113 |
| Originated Three Years before Latest Fiscal Year | 27 | 24 |
| Originated Four Years before Latest Fiscal Year | 4 | 17 |
| Originated Five or More Years before Latest Fiscal Year | 49 | 44 |
| Financing receivable and net investment in lease, amortized cost | 1,125 | 1,129 |
| EMEA | Aaa - Baa3 | ||
| Amortized cost for each class of receivables, by credit quality indicator | ||
| Originated in Current Fiscal Year | 2,223 | 1,145 |
| Originated in Fiscal Year before Latest Fiscal Year | 715 | 341 |
| Originated Two Years before Latest Fiscal Year | 262 | 408 |
| Originated Three Years before Latest Fiscal Year | 118 | 125 |
| Originated Four Years before Latest Fiscal Year | 42 | 29 |
| Originated Five or More Years before Latest Fiscal Year | 15 | 37 |
| Financing receivable and net investment in lease, amortized cost | 3,376 | 2,085 |
| EMEA | Ba1 - C | ||
| Amortized cost for each class of receivables, by credit quality indicator | ||
| Originated in Current Fiscal Year | 501 | 514 |
| Originated in Fiscal Year before Latest Fiscal Year | 296 | 258 |
| Originated Two Years before Latest Fiscal Year | 143 | 194 |
| Originated Three Years before Latest Fiscal Year | 74 | 27 |
| Originated Four Years before Latest Fiscal Year | 8 | 15 |
| Originated Five or More Years before Latest Fiscal Year | 41 | 35 |
| Financing receivable and net investment in lease, amortized cost | 1,064 | 1,043 |
| Asia Pacific | Aaa - Baa3 | ||
| Amortized cost for each class of receivables, by credit quality indicator | ||
| Originated in Current Fiscal Year | 777 | 616 |
| Originated in Fiscal Year before Latest Fiscal Year | 330 | 285 |
| Originated Two Years before Latest Fiscal Year | 177 | 254 |
| Originated Three Years before Latest Fiscal Year | 126 | 69 |
| Originated Four Years before Latest Fiscal Year | 25 | 36 |
| Originated Five or More Years before Latest Fiscal Year | 5 | 26 |
| Financing receivable and net investment in lease, amortized cost | 1,440 | 1,287 |
| Asia Pacific | Ba1 - C | ||
| Amortized cost for each class of receivables, by credit quality indicator | ||
| Originated in Current Fiscal Year | 93 | 77 |
| Originated in Fiscal Year before Latest Fiscal Year | 46 | 19 |
| Originated Two Years before Latest Fiscal Year | 9 | 26 |
| Originated Three Years before Latest Fiscal Year | 17 | 5 |
| Originated Four Years before Latest Fiscal Year | 1 | 8 |
| Originated Five or More Years before Latest Fiscal Year | 4 | 7 |
| Financing receivable and net investment in lease, amortized cost | $ 170 | $ 142 |
Property, Plant & Equipment (Details) - USD ($) $ in Millions |
Dec. 31, 2025 |
Dec. 31, 2024 |
|---|---|---|
| PROPERTY, PLANT AND EQUIPMENT | ||
| Property, plant and equipment - gross | $ 17,874 | $ 17,691 |
| Less: Accumulated depreciation | 11,975 | 11,959 |
| Property, plant and equipment—net | 5,899 | 5,731 |
| Land and land improvements | ||
| PROPERTY, PLANT AND EQUIPMENT | ||
| Property, plant and equipment - gross | 182 | 179 |
| Buildings and building and leasehold improvements | ||
| PROPERTY, PLANT AND EQUIPMENT | ||
| Property, plant and equipment - gross | 4,807 | 4,825 |
| Information technology equipment | ||
| PROPERTY, PLANT AND EQUIPMENT | ||
| Property, plant and equipment - gross | 8,885 | 8,895 |
| Production, engineering, office and other equipment | ||
| PROPERTY, PLANT AND EQUIPMENT | ||
| Property, plant and equipment - gross | $ 4,000 | $ 3,792 |
Leases - Components of Lease Costs (Details) - USD ($) $ in Millions |
12 Months Ended | ||
|---|---|---|---|
Dec. 31, 2025 |
Dec. 31, 2024 |
Dec. 31, 2023 |
|
| Leases [Abstract] | |||
| Finance lease cost | $ 331 | $ 229 | $ 114 |
| Operating lease cost | 1,027 | 1,018 | 1,013 |
| Short-term lease cost | 6 | 9 | 9 |
| Variable lease cost | 300 | 321 | 331 |
| Sublease income | (25) | (39) | (61) |
| Total lease cost | $ 1,639 | 1,537 | 1,406 |
| Gains on sale and leaseback transactions, net | $ 17 | $ 145 | |
Leases - Cash Flow From Lease Transactions (Details) - USD ($) $ in Millions |
12 Months Ended | ||
|---|---|---|---|
Dec. 31, 2025 |
Dec. 31, 2024 |
Dec. 31, 2023 |
|
| Cash paid for amounts included in the measurement of lease liabilities | |||
| Operating cash outflows from finance leases | $ 58 | $ 43 | $ 16 |
| Financing cash outflows from finance leases | 280 | 189 | 75 |
| Operating cash outflows from operating leases | 1,011 | 961 | 961 |
| ROU assets obtained in exchange for new finance lease liabilities | 444 | 698 | 355 |
| ROU assets obtained in exchange for new operating lease liabilities | $ 658 | $ 988 | $ 1,220 |
Leases - Weighted-average Lease Terms and Discount Rates (Details) |
Dec. 31, 2025 |
Dec. 31, 2024 |
|---|---|---|
| Finance leases | ||
| Weighted-average remaining lease term (in years) | 4 years 10 months 24 days | 6 years |
| Weighted-average discount rate | 4.85% | 5.03% |
| Operating leases | ||
| Weighted-average remaining lease term (in years) | 6 years 4 months 24 days | 6 years 4 months 24 days |
| Weighted-average discount rate | 5.07% | 4.91% |
Leases - Maturity Analysis of Undiscounted Cash Out Flows (Details) $ in Millions |
Dec. 31, 2025
USD ($)
|
|---|---|
| Finance leases | |
| 2026 | $ 331 |
| 2027 | 313 |
| 2028 | 225 |
| 2029 | 182 |
| 2030 | 94 |
| Thereafter | 152 |
| Imputed Interest | (145) |
| Total | 1,153 |
| Operating leases | |
| 2026 | 935 |
| 2027 | 780 |
| 2028 | 562 |
| 2029 | 430 |
| 2030 | 277 |
| Thereafter | 974 |
| Imputed Interest | (612) |
| Total | 3,347 |
| Amount of leases not yet commenced | $ 314 |
Leases - ROU Assets and Lease Liabilities (Details) - USD ($) $ in Millions |
Dec. 31, 2025 |
Dec. 31, 2024 |
|---|---|---|
| Leases [Abstract] | ||
| ROU assets—Property, plant and equipment | $ 1,170 | $ 984 |
| Lease liabilities | ||
| Short-term debt | 279 | 198 |
| Long-term debt | $ 874 | $ 803 |
Leases - Lease Amounts Included in Consolidated Income Statement (Details) - USD ($) $ in Millions |
12 Months Ended | ||
|---|---|---|---|
Dec. 31, 2025 |
Dec. 31, 2024 |
Dec. 31, 2023 |
|
| Lease income—sales-type and direct financing leases | |||
| Sales-type lease selling price | $ 2,226 | $ 865 | $ 1,280 |
| Less: Carrying value of underlying assets | (528) | (176) | (245) |
| Gross profit | 1,697 | 689 | 1,034 |
| Interest income on lease receivables | 243 | 268 | 242 |
| Total sales-type and direct financing lease income | 1,940 | 958 | 1,276 |
| Lease income—operating leases | 43 | 60 | 93 |
| Variable lease income | 74 | 68 | 68 |
| Total lease income | $ 2,058 | $ 1,085 | $ 1,437 |
Leases - Maturity Analysis of Lease Payments Due on Sales-type and Direct Financing Leases (Details) - USD ($) $ in Millions |
Dec. 31, 2025 |
Dec. 31, 2024 |
|---|---|---|
| Leases [Abstract] | ||
| Unguaranteed residual value of sales-type and direct financing leases | $ 545 | $ 479 |
| Maturity analysis of the lease payments due on sales-type and direct financing leases | ||
| 2026 | 1,470 | |
| 2027 | 1,227 | |
| 2028 | 874 | |
| 2029 | 509 | |
| 2030 | 203 | |
| Thereafter | 55 | |
| Total undiscounted cash flows | 4,338 | |
| Present value of lease payments (recognized as financing receivables) | 3,858 | |
| Difference between undiscounted cash flows and discounted cash flows | $ 479 |
Intangible Assets Including Goodwill - Intangible Assets by Class (Details) - USD ($) $ in Millions |
12 Months Ended | |
|---|---|---|
Dec. 31, 2025 |
Dec. 31, 2024 |
|
| Intangible asset balances by major asset class | ||
| Gross Carrying Amount | $ 22,218 | $ 19,247 |
| Accumulated Amortization | (10,827) | (8,587) |
| Net Carrying Amount | 11,391 | 10,660 |
| Amount of foreign currency translation increase (decrease) | 182 | (126) |
| Capitalized software | ||
| Intangible asset balances by major asset class | ||
| Gross Carrying Amount | 1,388 | 1,282 |
| Accumulated Amortization | (424) | (492) |
| Net Carrying Amount | 964 | 790 |
| Client relationships | ||
| Intangible asset balances by major asset class | ||
| Gross Carrying Amount | 11,261 | 9,704 |
| Accumulated Amortization | (5,602) | (4,387) |
| Net Carrying Amount | 5,659 | 5,317 |
| Completed technology | ||
| Intangible asset balances by major asset class | ||
| Gross Carrying Amount | 7,399 | 6,297 |
| Accumulated Amortization | (4,096) | (3,164) |
| Net Carrying Amount | 3,304 | 3,132 |
| Patents/trademarks | ||
| Intangible asset balances by major asset class | ||
| Gross Carrying Amount | 2,030 | 1,826 |
| Accumulated Amortization | (665) | (519) |
| Net Carrying Amount | 1,365 | 1,307 |
| Other | ||
| Intangible asset balances by major asset class | ||
| Gross Carrying Amount | 139 | 138 |
| Accumulated Amortization | (40) | (24) |
| Net Carrying Amount | $ 99 | $ 114 |
Intangible Assets Including Goodwill - Narrative (Details) - USD ($) $ in Millions |
12 Months Ended | |
|---|---|---|
Dec. 31, 2025 |
Dec. 31, 2024 |
|
| Goodwill and Intangible Assets Disclosure [Abstract] | ||
| Impairment of intangible assets | $ 0 | $ 0 |
| Intangible assets, increase (decrease) | 731 | |
| Intangible assets acquired | 2,491 | |
| Intangible asset amortization expense | 2,737 | 2,499 |
| Retirement of fully amortized intangible assets | 725 | 923 |
| Goodwill impairment losses | 0 | 0 |
| Goodwill accumulated impairment losses | $ 0 | $ 0 |
Intangible Assets Including Goodwill - Future Amortization (Details) $ in Millions |
Dec. 31, 2025
USD ($)
|
|---|---|
| Future amortization expense, by year | |
| 2026 | $ 2,773 |
| 2027 | 2,578 |
| 2028 | 2,081 |
| 2029 | 1,254 |
| 2030 | 812 |
| Thereafter | 1,894 |
| Capitalized software | |
| Future amortization expense, by year | |
| 2026 | 490 |
| 2027 | 333 |
| 2028 | 141 |
| 2029 | 0 |
| 2030 | 0 |
| Thereafter | 0 |
| Acquired intangibles | |
| Future amortization expense, by year | |
| 2026 | 2,283 |
| 2027 | 2,245 |
| 2028 | 1,939 |
| 2029 | 1,254 |
| 2030 | 812 |
| Thereafter | $ 1,894 |
Intangible Assets Including Goodwill - Goodwill by Segment (Details) - USD ($) $ in Millions |
12 Months Ended | |
|---|---|---|
Dec. 31, 2025 |
Dec. 31, 2024 |
|
| Changes in Goodwill Balances | ||
| Beginning Balance | $ 60,706 | $ 60,178 |
| Goodwill Additions | 5,912 | 1,987 |
| Purchase Price Adjustments | 1 | (55) |
| Divestitures | 0 | (465) |
| Foreign Currency Translation and Other Adjustments | 1,098 | (940) |
| Ending Balance | 67,717 | 60,706 |
| Software | ||
| Changes in Goodwill Balances | ||
| Beginning Balance | 47,136 | 46,447 |
| Goodwill Additions | 5,004 | 1,511 |
| Purchase Price Adjustments | (8) | (51) |
| Divestitures | 0 | 0 |
| Foreign Currency Translation and Other Adjustments | 855 | (770) |
| Ending Balance | 52,987 | 47,136 |
| Consulting | ||
| Changes in Goodwill Balances | ||
| Beginning Balance | 9,206 | 8,883 |
| Goodwill Additions | 908 | 469 |
| Purchase Price Adjustments | 10 | (3) |
| Divestitures | 0 | (1) |
| Foreign Currency Translation and Other Adjustments | 217 | (142) |
| Ending Balance | 10,341 | 9,206 |
| Infrastructure | ||
| Changes in Goodwill Balances | ||
| Beginning Balance | 4,363 | 4,384 |
| Goodwill Additions | 0 | 8 |
| Purchase Price Adjustments | 0 | (1) |
| Divestitures | 0 | 0 |
| Foreign Currency Translation and Other Adjustments | 26 | (28) |
| Ending Balance | 4,389 | 4,363 |
| Other | ||
| Changes in Goodwill Balances | ||
| Beginning Balance | 0 | 464 |
| Goodwill Additions | 0 | 0 |
| Purchase Price Adjustments | 0 | 0 |
| Divestitures | 0 | (464) |
| Foreign Currency Translation and Other Adjustments | 0 | 0 |
| Ending Balance | $ 0 | $ 0 |
Borrowings - Short-Term Debt (Details) - USD ($) $ in Millions |
Dec. 31, 2025 |
Dec. 31, 2024 |
|---|---|---|
| Debt Disclosure [Abstract] | ||
| Short-term debt | $ 6,424 | $ 5,089 |
Borrowings - Long-Term Debt, Components (Details) - USD ($) $ in Millions |
Dec. 31, 2025 |
Dec. 31, 2024 |
|---|---|---|
| Borrowings | ||
| Long-term debt, gross | $ 62,286 | $ 56,112 |
| Long-term debt excluding finance lease obligations | 61,134 | 55,111 |
| Finance lease obligations | 1,153 | |
| Less: net unamortized discount | 806 | 824 |
| Less: net unamortized debt issuance costs | 185 | 168 |
| Add: fair value adjustment | (36) | (176) |
| Total | 61,259 | 54,943 |
| Less: current maturities | 6,424 | 5,059 |
| Total long-term debt (excluding current portion) | 54,836 | 49,884 |
| U.S. dollar | ||
| Borrowings | ||
| Long-term debt, gross | 38,979 | 35,813 |
| Euro | ||
| Borrowings | ||
| Long-term debt, gross | 20,258 | 17,340 |
| Maturing 2025 | U.S. dollar | ||
| Borrowings | ||
| Long-term debt, gross | $ 0 | 1,601 |
| Debt instrument, weighted-average interest rate (as a percent) | 5.10% | |
| Maturing 2025 | Euro | ||
| Borrowings | ||
| Long-term debt, gross | $ 0 | 3,106 |
| Debt instrument, weighted-average interest rate (as a percent) | 1.60% | |
| Maturing 2026 | U.S. dollar | ||
| Borrowings | ||
| Long-term debt, gross | $ 5,800 | 5,800 |
| Debt instrument, weighted-average interest rate (as a percent) | 3.70% | |
| Maturing 2027 | U.S. dollar | ||
| Borrowings | ||
| Long-term debt, gross | $ 4,119 | 4,119 |
| Debt instrument, weighted-average interest rate (as a percent) | 3.30% | |
| Maturing 2027 | Euro | ||
| Borrowings | ||
| Long-term debt, gross | $ 2,349 | 2,071 |
| Debt instrument, weighted-average interest rate (as a percent) | 2.30% | |
| Maturing 2028 | U.S. dollar | ||
| Borrowings | ||
| Long-term debt, gross | $ 2,319 | 1,313 |
| Debt instrument, weighted-average interest rate (as a percent) | 4.80% | |
| Maturing 2028 | Euro | ||
| Borrowings | ||
| Long-term debt, gross | $ 2,114 | 1,863 |
| Debt instrument, weighted-average interest rate (as a percent) | 0.70% | |
| Maturing 2029 | U.S. dollar | ||
| Borrowings | ||
| Long-term debt, gross | $ 3,757 | 3,750 |
| Debt instrument, weighted-average interest rate (as a percent) | 3.60% | |
| Maturing 2029 | Euro | ||
| Borrowings | ||
| Long-term debt, gross | $ 1,174 | 1,035 |
| Debt instrument, weighted-average interest rate (as a percent) | 1.50% | |
| Maturing 2030 | U.S. dollar | ||
| Borrowings | ||
| Long-term debt, gross | $ 2,355 | 1,350 |
| Debt instrument, weighted-average interest rate (as a percent) | 3.20% | |
| Maturing 2030 | Euro | ||
| Borrowings | ||
| Long-term debt, gross | $ 2,055 | 1,035 |
| Debt instrument, weighted-average interest rate (as a percent) | 1.70% | |
| Maturing 2031 | U.S. dollar | ||
| Borrowings | ||
| Long-term debt, gross | $ 500 | 500 |
| Debt instrument, weighted-average interest rate (as a percent) | 4.80% | |
| Maturing 2031 | Euro | ||
| Borrowings | ||
| Long-term debt, gross | $ 2,936 | 2,588 |
| Debt instrument, weighted-average interest rate (as a percent) | 2.70% | |
| Maturing 2032 | U.S. dollar | ||
| Borrowings | ||
| Long-term debt, gross | $ 2,700 | 1,850 |
| Debt instrument, weighted-average interest rate (as a percent) | 4.60% | |
| Maturing 2032 | Euro | ||
| Borrowings | ||
| Long-term debt, gross | $ 1,879 | 1,656 |
| Debt instrument, weighted-average interest rate (as a percent) | 0.70% | |
| Maturing 2033 | U.S. dollar | ||
| Borrowings | ||
| Long-term debt, gross | $ 750 | 750 |
| Debt instrument, weighted-average interest rate (as a percent) | 4.80% | |
| Maturing 2033 | Euro | ||
| Borrowings | ||
| Long-term debt, gross | $ 1,292 | 0 |
| Debt instrument, weighted-average interest rate (as a percent) | 3.20% | |
| Maturing 2034 | U.S. dollar | ||
| Borrowings | ||
| Long-term debt, gross | $ 1,000 | 1,000 |
| Debt instrument, weighted-average interest rate (as a percent) | 4.90% | |
| Maturing 2034 | Euro | ||
| Borrowings | ||
| Long-term debt, gross | $ 1,174 | 1,035 |
| Debt instrument, weighted-average interest rate (as a percent) | 1.30% | |
| Maturing 2035 | U.S. dollar | ||
| Borrowings | ||
| Long-term debt, gross | $ 900 | 0 |
| Debt instrument, weighted-average interest rate (as a percent) | 5.20% | |
| Maturing 2035 | Euro | ||
| Borrowings | ||
| Long-term debt, gross | $ 1,174 | 1,035 |
| Debt instrument, weighted-average interest rate (as a percent) | 3.80% | |
| Maturing 2037 | Euro | ||
| Borrowings | ||
| Long-term debt, gross | $ 1,057 | 0 |
| Debt instrument, weighted-average interest rate (as a percent) | 3.50% | |
| Maturing 2038 | U.S. dollar | ||
| Borrowings | ||
| Long-term debt, gross | $ 83 | 83 |
| Debt instrument, weighted-average interest rate (as a percent) | 8.00% | |
| Maturing 2038 | Pound sterling | ||
| Borrowings | ||
| Long-term debt, gross | $ 1,009 | 939 |
| Debt instrument, weighted-average interest rate (as a percent) | 4.90% | |
| Maturing 2039 | U.S. dollar | ||
| Borrowings | ||
| Long-term debt, gross | $ 2,745 | 2,745 |
| Debt instrument, weighted-average interest rate (as a percent) | 4.50% | |
| Maturing 2040 | U.S. dollar | ||
| Borrowings | ||
| Long-term debt, gross | $ 650 | 650 |
| Debt instrument, weighted-average interest rate (as a percent) | 2.90% | |
| Maturing 2040 | Euro | ||
| Borrowings | ||
| Long-term debt, gross | $ 998 | 880 |
| Debt instrument, weighted-average interest rate (as a percent) | 1.20% | |
| Maturing 2042 | U.S. dollar | ||
| Borrowings | ||
| Long-term debt, gross | $ 1,107 | 1,107 |
| Debt instrument, weighted-average interest rate (as a percent) | 4.00% | |
| Maturing 2043 | Euro | ||
| Borrowings | ||
| Long-term debt, gross | $ 1,174 | 1,035 |
| Debt instrument, weighted-average interest rate (as a percent) | 4.00% | |
| Maturing 2044 | U.S. dollar | ||
| Borrowings | ||
| Long-term debt, gross | $ 1,000 | 1,000 |
| Debt instrument, weighted-average interest rate (as a percent) | 5.30% | |
| Maturing 2045 | U.S. dollar | ||
| Borrowings | ||
| Long-term debt, gross | $ 27 | 27 |
| Debt instrument, weighted-average interest rate (as a percent) | 7.00% | |
| Maturing 2045 | Euro | ||
| Borrowings | ||
| Long-term debt, gross | $ 881 | 0 |
| Debt instrument, weighted-average interest rate (as a percent) | 3.80% | |
| Maturing 2046 | U.S. dollar | ||
| Borrowings | ||
| Long-term debt, gross | $ 650 | 650 |
| Debt instrument, weighted-average interest rate (as a percent) | 4.70% | |
| Maturing 2049 | U.S. dollar | ||
| Borrowings | ||
| Long-term debt, gross | $ 3,000 | 3,000 |
| Debt instrument, weighted-average interest rate (as a percent) | 4.30% | |
| Maturing 2050 | U.S. dollar | ||
| Borrowings | ||
| Long-term debt, gross | $ 750 | 750 |
| Debt instrument, weighted-average interest rate (as a percent) | 3.00% | |
| Maturing 2052 | U.S. dollar | ||
| Borrowings | ||
| Long-term debt, gross | $ 1,400 | 1,400 |
| Debt instrument, weighted-average interest rate (as a percent) | 4.20% | |
| Maturing 2053 | U.S. dollar | ||
| Borrowings | ||
| Long-term debt, gross | $ 650 | 650 |
| Debt instrument, weighted-average interest rate (as a percent) | 5.10% | |
| Maturing 2054 | U.S. dollar | ||
| Borrowings | ||
| Long-term debt, gross | $ 1,400 | 1,400 |
| Debt instrument, weighted-average interest rate (as a percent) | 5.30% | |
| Maturing 2055 | U.S. dollar | ||
| Borrowings | ||
| Long-term debt, gross | $ 1,000 | 0 |
| Debt instrument, weighted-average interest rate (as a percent) | 5.70% | |
| Maturing 2096 | U.S. dollar | ||
| Borrowings | ||
| Long-term debt, gross | $ 316 | 316 |
| Debt instrument, weighted-average interest rate (as a percent) | 7.10% | |
| Maturing 2026-2028 | Japanese yen | ||
| Borrowings | ||
| Long-term debt, gross | $ 811 | 808 |
| Debt instrument, weighted-average interest rate (as a percent) | 1.00% | |
| Maturing 2025-2027 | Other currencies | ||
| Borrowings | ||
| Long-term debt, gross | $ 78 | 212 |
| Debt instrument, weighted-average interest rate (as a percent) | 13.80% | |
| Finance Lease Obligations Maturing 2025-2035 | ||
| Borrowings | ||
| Finance lease obligations | $ 1,153 | $ 1,000 |
| Finance lease obligations, interest rate (as a percent) | 5.10% |
Borrowings - Long-Term Debt, Covenants (Details) $ in Millions |
12 Months Ended |
|---|---|
|
Dec. 31, 2025
USD ($)
| |
| Borrowings | |
| Limit based on net tangible assets | 10.00% |
| Revolving Credit Facility | |
| Borrowings | |
| Minimum net interest expense ratio | 2.20 |
| Default provision on credit facility | $ 500 |
Borrowings - Long-Term Debt, Debt Issued (Details) - USD ($) $ in Millions |
3 Months Ended | |
|---|---|---|
Mar. 31, 2025 |
Mar. 31, 2024 |
|
| U.S dollar. fixed-rate notes | ||
| Notes Issued | ||
| Aggregate amount of debt issued | $ 4,750 | $ 5,500 |
| U.S dollar. fixed-rate notes | Minimum | ||
| Notes Issued | ||
| Credit facility term | 3 years | 2 years |
| Coupon rate (as a percent) | 4.65% | 4.60% |
| U.S dollar. fixed-rate notes | Maximum | ||
| Notes Issued | ||
| Credit facility term | 30 years | 30 years |
| Coupon rate (as a percent) | 5.70% | 5.30% |
| Euro fixed-rate notes | ||
| Notes Issued | ||
| Aggregate amount of debt issued | $ 3,600 | |
| Euro fixed-rate notes | Minimum | ||
| Notes Issued | ||
| Credit facility term | 5 years | |
| Coupon rate (as a percent) | 2.90% | |
| Euro fixed-rate notes | Maximum | ||
| Notes Issued | ||
| Credit facility term | 20 years | |
| Coupon rate (as a percent) | 3.80% | |
Borrowings - Post-Swap Borrowing (Details) - USD ($) $ in Millions |
Dec. 31, 2025 |
Dec. 31, 2024 |
|---|---|---|
| Borrowings | ||
| Fixed-rate debt, Amount | $ 54,004 | $ 47,712 |
| Floating-rate debt, Amount | 7,255 | 7,231 |
| Total | $ 61,259 | $ 54,943 |
| Fixed-rate debt, Weighted-average Interest Rate (as a percent) | 3.50% | 3.30% |
| Floating-rate debt, Weighted-average Interest Rate (as a percent) | 5.00% | 5.60% |
| Interest Rate Swap | ||
| Borrowings | ||
| Notional amount | $ 6,725 | $ 6,725 |
Borrowings - Pre-Swap Obligations (Details) - USD ($) $ in Millions |
Dec. 31, 2025 |
Dec. 31, 2024 |
|---|---|---|
| Pre-swap annual contractual obligations of long-term debt outstanding | ||
| 2026 | $ 6,425 | |
| 2027 | 6,753 | |
| 2028 | 5,172 | |
| 2029 | 5,095 | |
| 2030 | 4,492 | |
| Thereafter | 34,348 | |
| Total | $ 62,286 | $ 56,112 |
Borrowings - Interest on Debt (Details) - USD ($) $ in Millions |
12 Months Ended | ||
|---|---|---|---|
Dec. 31, 2025 |
Dec. 31, 2024 |
Dec. 31, 2023 |
|
| Interest on Debt | |||
| Interest capitalized | $ 4 | $ 12 | $ 9 |
| Total interest paid and accrued | 2,305 | 2,060 | 1,949 |
| Cost of financing | |||
| Interest on Debt | |||
| Interest paid and accrued | 365 | 336 | 334 |
| Interest expense | |||
| Interest on Debt | |||
| Interest paid and accrued | $ 1,935 | $ 1,712 | $ 1,607 |
Borrowings - Lines of Credit (Details) $ in Millions |
12 Months Ended |
|---|---|
|
Dec. 31, 2025
USD ($)
| |
| Revolving Credit Facility | |
| Lines of Credit | |
| Amount of credit facility | $ 10,000 |
| Borrowings outstanding | 0 |
| Three-Year Credit Agreement | |
| Lines of Credit | |
| Amount of credit facility | $ 2,500 |
| Credit facility term | 3 years |
| Five-Year Credit Agreement | |
| Lines of Credit | |
| Amount of credit facility | $ 7,500 |
| Credit facility term | 5 years |
Other Liabilities - Components (Details) - USD ($) $ in Millions |
Dec. 31, 2025 |
Dec. 31, 2024 |
|---|---|---|
| Other Liabilities | ||
| Income tax reserves | $ 5,671 | $ 6,865 |
| Deferred taxes | 781 | 815 |
| Excess Savings Plan | 1,545 | 1,445 |
| Disability benefits | 278 | 274 |
| Derivative liabilities | 259 | 463 |
| Workforce reductions | 424 | 445 |
| Environmental accruals | 207 | 204 |
| Other | 645 | 536 |
| Total | $ 9,810 | $ 11,048 |
Other Liabilities - Workforce Reduction and Environmental Liabilities (Details) - USD ($) $ in Millions |
Dec. 31, 2025 |
Dec. 31, 2024 |
|---|---|---|
| Other Liabilities Disclosure [Abstract] | ||
| Total amounts accrued for workforce reductions | $ 741 | $ 665 |
| Amounts accrued for non-ARO environmental liabilities, Balance Sheet location | Other accrued expenses and liabilities | Other accrued expenses and liabilities |
| Total amounts accrued for non-ARO environmental liabilities | $ 250 | $ 247 |
Commitments & Contingencies - Extensions of Credit (Details) - USD ($) $ in Billions |
Dec. 31, 2025 |
Dec. 31, 2024 |
|---|---|---|
| Extended lines of credit | ||
| Commitments, guarantees: | ||
| Unused amounts in lines of credit to third-party entities and commitments for future financing to clients | $ 1.7 | $ 1.6 |
| Financing for client purchase agreements | ||
| Commitments, guarantees: | ||
| Unused amounts in lines of credit to third-party entities and commitments for future financing to clients | $ 1.9 | $ 2.2 |
Commitments & Contingencies - Standard Warranty Liability (Details) - USD ($) $ in Millions |
12 Months Ended | |
|---|---|---|
Dec. 31, 2025 |
Dec. 31, 2024 |
|
| Movement in standard warranty liability | ||
| Beginning Balance | $ 76 | $ 65 |
| Current period accruals | 85 | 82 |
| Accrual adjustments to reflect experience | 19 | 9 |
| Charges incurred | (84) | (81) |
| Ending Balance | $ 95 | $ 76 |
Commitments & Contingencies - Contingencies (Details) |
Dec. 31, 2025
country
|
|---|---|
| Minimum | |
| Loss Contingencies | |
| Clients' presence in number of countries | 175 |
Equity Activity - Stock Repurchases and Other Transactions (Details) - USD ($) $ / shares in Units, $ in Millions |
12 Months Ended | ||
|---|---|---|---|
Dec. 31, 2025 |
Dec. 31, 2024 |
Dec. 31, 2023 |
|
| Equity Activity | |||
| Common stock, Shares authorized (in shares) | 4,687,500,000 | 4,687,500,000 | |
| Common stock, Par value (in dollars per share) | $ 0.20 | $ 0.20 | |
| Common stock, outstanding (in shares) | 936,952,129 | ||
| Preferred stock, shares authorized (in shares) | 150,000,000 | ||
| Preferred stock, par value (in dollars per share) | $ 0.01 | ||
| Common stock repurchase authorization available, value | $ 2,008 | ||
| Common stock issued under employee plans (in shares) | 11,454,210 | 12,253,153 | 9,794,240 |
| Issue of treasury shares as a result of RSU releases and stock option exercises (in shares) | 3,023,129 | 2,454,155 | 2,080,983 |
| Common stock remitted by employees in order to satisfy tax withholding requirements (in shares) | 3,815,280 | 3,430,885 | 2,953,554 |
| Value of common shares remitted by employees in order to satisfy tax withholding requirements | $ 1,018 | $ 651 | $ 402 |
| Series A Preferred Stock | |||
| Equity Activity | |||
| Preferred stock, shares authorized (in shares) | 75,000,000 | ||
| Preferred stock, shares issued (in shares) | 57,916,244 | ||
| Preferred stock, shares outstanding (in shares) | 0 | ||
Equity Activity - Reclassifications and Taxes (Details) - USD ($) $ in Millions |
3 Months Ended | 12 Months Ended | ||||
|---|---|---|---|---|---|---|
Sep. 30, 2024 |
Dec. 31, 2025 |
Dec. 31, 2024 |
Dec. 31, 2023 |
|||
| Reclassifications and Taxes Related to Items of Other Comprehensive Income | ||||||
| Cost | $ 28,239 | $ 27,201 | $ 27,560 | |||
| SG&A expense | 20,123 | 19,688 | 19,003 | |||
| Other (income) and expense | [1] | (442) | 1,871 | (914) | ||
| Interest expense | 1,935 | 1,712 | 1,607 | |||
| Pension settlement charges | $ 2,700 | 0 | 3,113 | 0 | ||
| Pension settlement charge, net of tax | $ 2,000 | 2,400 | ||||
| Services | ||||||
| Reclassifications and Taxes Related to Items of Other Comprehensive Income | ||||||
| Cost | 20,975 | 20,529 | 21,051 | |||
| Sales | ||||||
| Reclassifications and Taxes Related to Items of Other Comprehensive Income | ||||||
| Cost | 6,861 | 6,303 | 6,127 | |||
| Financing | ||||||
| Reclassifications and Taxes Related to Items of Other Comprehensive Income | ||||||
| Cost | 403 | 369 | 382 | |||
| Accumulated Other Comprehensive Income/(Loss) | ||||||
| Reclassifications and Taxes Related to Items of Other Comprehensive Income | ||||||
| Other comprehensive income/(loss), Before Tax Amount | (939) | 4,919 | (2,552) | |||
| Other comprehensive income/(loss), Tax (Expense)/Benefit | 494 | (1,426) | 531 | |||
| Other comprehensive income/(loss) | (445) | 3,492 | (2,021) | |||
| Unrealized gains/(losses) arising during the period, Net of Tax Amount | (630) | 215 | (2,331) | |||
| Reclassification/amortization, Net of Tax Amount | 185 | 3,278 | 310 | |||
| Foreign currency translation adjustments | ||||||
| Reclassifications and Taxes Related to Items of Other Comprehensive Income | ||||||
| Other comprehensive income/(loss), Before Tax Amount | (972) | 301 | 3 | |||
| Other comprehensive income/(loss), Tax (Expense)/Benefit | 528 | (324) | 100 | |||
| Other comprehensive income/(loss) | (445) | (23) | 103 | |||
| Unrealized gains/(losses) arising during the period, Net of Tax Amount | (445) | (23) | 103 | |||
| Net changes related to available-for-sale securities | ||||||
| Reclassifications and Taxes Related to Items of Other Comprehensive Income | ||||||
| Other comprehensive income/(loss), Before Tax Amount | (1) | 2 | 0 | |||
| Other comprehensive income/(loss), Tax (Expense)/Benefit | 0 | 0 | 0 | |||
| Other comprehensive income/(loss) | (1) | 1 | 0 | |||
| Unrealized gains/(losses) arising during the period, Net of Tax Amount | (1) | 1 | 0 | |||
| Unrealized gains/(losses) on cash flow hedges | ||||||
| Reclassifications and Taxes Related to Items of Other Comprehensive Income | ||||||
| Other comprehensive income/(loss), Before Tax Amount | (514) | 474 | 47 | |||
| Other comprehensive income/(loss), Tax (Expense)/Benefit | 121 | (130) | (19) | |||
| Other comprehensive income/(loss) | (394) | 343 | 28 | |||
| Unrealized gains/(losses) arising during the period, Before Tax Amount | (66) | 389 | 207 | |||
| Unrealized gains/(losses) arising during the period, Tax (Expense)/Benefit | 8 | (113) | (63) | |||
| Unrealized gains/(losses) arising during the period, Net of Tax Amount | (58) | 276 | 144 | |||
| Reclassification/amortization, Net of Tax Amount | (336) | 67 | (115) | |||
| Unrealized gains/(losses) on cash flow hedges | Cost of services | ||||||
| Reclassifications and Taxes Related to Items of Other Comprehensive Income | ||||||
| Reclassification/amortization, Tax (Expense)/Benefit | (7) | 6 | (1) | |||
| Reclassification/amortization, Net of Tax Amount | 20 | (16) | 5 | |||
| Unrealized gains/(losses) on cash flow hedges | Cost of sales | ||||||
| Reclassifications and Taxes Related to Items of Other Comprehensive Income | ||||||
| Reclassification/amortization, Tax (Expense)/Benefit | (4) | 13 | 8 | |||
| Reclassification/amortization, Net of Tax Amount | 11 | (27) | (14) | |||
| Unrealized gains/(losses) on cash flow hedges | Cost of financing | ||||||
| Reclassifications and Taxes Related to Items of Other Comprehensive Income | ||||||
| Reclassification/amortization, Tax (Expense)/Benefit | (1) | (2) | (3) | |||
| Reclassification/amortization, Net of Tax Amount | 3 | 5 | 10 | |||
| Unrealized gains/(losses) on cash flow hedges | SG&A expense | ||||||
| Reclassifications and Taxes Related to Items of Other Comprehensive Income | ||||||
| Reclassification/amortization, Tax (Expense)/Benefit | (2) | 5 | 4 | |||
| Reclassification/amortization, Net of Tax Amount | 4 | (11) | 8 | |||
| Unrealized gains/(losses) on cash flow hedges | Other (income) and expense | ||||||
| Reclassifications and Taxes Related to Items of Other Comprehensive Income | ||||||
| Reclassification/amortization, Tax (Expense)/Benefit | 132 | (32) | 53 | |||
| Reclassification/amortization, Net of Tax Amount | (393) | 94 | (157) | |||
| Unrealized gains/(losses) on cash flow hedges | Interest expense | ||||||
| Reclassifications and Taxes Related to Items of Other Comprehensive Income | ||||||
| Reclassification/amortization, Tax (Expense)/Benefit | (6) | (8) | (17) | |||
| Reclassification/amortization, Net of Tax Amount | 18 | 24 | 49 | |||
| Unrealized gains/(losses) on cash flow hedges | Reclassification out of Accumulated Other Comprehensive Income | ||||||
| Reclassifications and Taxes Related to Items of Other Comprehensive Income | ||||||
| SG&A expense | 6 | (16) | (12) | |||
| Other (income) and expense | (525) | 125 | (209) | |||
| Interest expense | 24 | 31 | 66 | |||
| Unrealized gains/(losses) on cash flow hedges | Reclassification out of Accumulated Other Comprehensive Income | Services | ||||||
| Reclassifications and Taxes Related to Items of Other Comprehensive Income | ||||||
| Cost | 27 | (22) | 5 | |||
| Unrealized gains/(losses) on cash flow hedges | Reclassification out of Accumulated Other Comprehensive Income | Sales | ||||||
| Reclassifications and Taxes Related to Items of Other Comprehensive Income | ||||||
| Cost | 15 | (40) | (22) | |||
| Unrealized gains/(losses) on cash flow hedges | Reclassification out of Accumulated Other Comprehensive Income | Financing | ||||||
| Reclassifications and Taxes Related to Items of Other Comprehensive Income | ||||||
| Cost | 4 | 6 | 14 | |||
| Retirement-related benefit plans | ||||||
| Reclassifications and Taxes Related to Items of Other Comprehensive Income | ||||||
| Other comprehensive income/(loss), Before Tax Amount | 548 | 4,142 | (2,602) | |||
| Other comprehensive income/(loss), Tax (Expense)/Benefit | (154) | (971) | 450 | |||
| Other comprehensive income/(loss) | 394 | 3,171 | (2,152) | |||
| Unrealized gains/(losses) arising during the period, Net of Tax Amount | (127) | (39) | (2,577) | |||
| Reclassification/amortization, Net of Tax Amount | 521 | 3,210 | 425 | |||
| Prior service costs/(credits) | ||||||
| Reclassifications and Taxes Related to Items of Other Comprehensive Income | ||||||
| Unrealized gains/(losses) arising during the period, Before Tax Amount | (469) | (56) | 2 | |||
| Unrealized gains/(losses) arising during the period, Tax (Expense)/Benefit | 117 | 11 | 0 | |||
| Unrealized gains/(losses) arising during the period, Net of Tax Amount | (351) | (45) | 2 | |||
| Reclassification/amortization, Before Tax Amount | (7) | (7) | (9) | |||
| Reclassification/amortization, Tax (Expense)/Benefit | 2 | 2 | 3 | |||
| Reclassification/amortization, Net of Tax Amount | (5) | (5) | (6) | |||
| Net gains/(losses) arising during the period | ||||||
| Reclassifications and Taxes Related to Items of Other Comprehensive Income | ||||||
| Unrealized gains/(losses) arising during the period, Before Tax Amount | 392 | 70 | (3,115) | |||
| Unrealized gains/(losses) arising during the period, Tax (Expense)/Benefit | (168) | (65) | 536 | |||
| Unrealized gains/(losses) arising during the period, Net of Tax Amount | 224 | 6 | (2,579) | |||
| Reclassification/amortization, Before Tax Amount | 623 | 975 | 515 | |||
| Reclassification/amortization, Tax (Expense)/Benefit | (104) | (201) | (88) | |||
| Reclassification/amortization, Net of Tax Amount | 519 | 775 | 427 | |||
| Curtailments and settlements | ||||||
| Reclassifications and Taxes Related to Items of Other Comprehensive Income | ||||||
| Reclassification/amortization, Before Tax Amount | 9 | 3,159 | 5 | |||
| Reclassification/amortization, Tax (Expense)/Benefit | (3) | (719) | (1) | |||
| Reclassification/amortization, Net of Tax Amount | $ 6 | $ 2,441 | $ 4 | |||
| ||||||
Equity Activity - AOCI Rollforward (Details) - USD ($) $ in Millions |
3 Months Ended | 12 Months Ended | ||
|---|---|---|---|---|
Sep. 30, 2024 |
Dec. 31, 2025 |
Dec. 31, 2024 |
Dec. 31, 2023 |
|
| AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward] | ||||
| Balance at the beginning of the period | $ 27,393 | $ 22,613 | $ 22,021 | |
| Balance at the end of the period | 32,740 | 27,393 | 22,613 | |
| Pension settlement charges | $ 2,700 | 0 | 3,113 | 0 |
| Pension settlement charge, net of tax | $ 2,000 | 2,400 | ||
| Accumulated Other Comprehensive Income/(Loss) | ||||
| AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward] | ||||
| Balance at the beginning of the period | (15,269) | (18,761) | (16,740) | |
| Other comprehensive income before reclassifications | (630) | 215 | (2,331) | |
| Amount reclassified from accumulated other comprehensive income | 185 | 3,278 | 310 | |
| Other comprehensive income/(loss) | (445) | 3,492 | (2,021) | |
| Balance at the end of the period | (15,713) | (15,269) | (18,761) | |
| Foreign Currency Translation Adjustments | ||||
| AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward] | ||||
| Balance at the beginning of the period | (3,512) | (3,488) | (3,591) | |
| Other comprehensive income before reclassifications | (445) | (23) | 103 | |
| Other comprehensive income/(loss) | (445) | (23) | 103 | |
| Balance at the end of the period | (3,956) | (3,512) | (3,488) | |
| Net Unrealized Gains/(Losses) on Available- For-Sale Securities | ||||
| AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward] | ||||
| Balance at the beginning of the period | 0 | (1) | (1) | |
| Other comprehensive income before reclassifications | (1) | 1 | 0 | |
| Other comprehensive income/(loss) | (1) | 1 | 0 | |
| Balance at the end of the period | 0 | 0 | (1) | |
| Net Unrealized Gains/(Losses) on Cash Flow Hedges | ||||
| AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward] | ||||
| Balance at the beginning of the period | 237 | (106) | (135) | |
| Other comprehensive income before reclassifications | (58) | 276 | 144 | |
| Amount reclassified from accumulated other comprehensive income | (336) | 67 | (115) | |
| Other comprehensive income/(loss) | (394) | 343 | 28 | |
| Balance at the end of the period | (157) | 237 | (106) | |
| Net Change Retirement- Related Benefit Plans | ||||
| AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward] | ||||
| Balance at the beginning of the period | (11,994) | (15,165) | (13,013) | |
| Other comprehensive income before reclassifications | (127) | (39) | (2,577) | |
| Amount reclassified from accumulated other comprehensive income | 521 | 3,210 | 425 | |
| Other comprehensive income/(loss) | 394 | 3,171 | (2,152) | |
| Balance at the end of the period | $ (11,600) | $ (11,994) | $ (15,165) | |
Derivative Financial Instruments - Offsetting (Details) - USD ($) $ in Millions |
12 Months Ended | ||
|---|---|---|---|
Dec. 31, 2024 |
Dec. 31, 2023 |
Dec. 31, 2025 |
|
| Derivative Financial Instruments | |||
| Potential reduction in net position of total derivative liabilities | $ 352 | $ 285 | |
| Potential reduction in net position of total derivative assets | 352 | $ 285 | |
| Foreign Exchange Call Option | |||
| Derivative Financial Instruments | |||
| Realized gain (loss) on derivatives | $ (68) | ||
| Unrealized gain (loss) on derivatives | $ 12 | ||
Derivative Financial Instruments - Hedging Programs (Details) - USD ($) $ in Millions |
12 Months Ended | |
|---|---|---|
Dec. 31, 2025 |
Dec. 31, 2024 |
|
| Net Investment Hedging | ||
| Derivative Financial Instruments | ||
| Notional amount | $ 6,900 | $ 6,200 |
| Net Investment Hedging | Maximum | ||
| Derivative Financial Instruments | ||
| Average remaining maturity | 1 year | 1 year |
| Interest Rate Swap | ||
| Derivative Financial Instruments | ||
| Notional amount | $ 6,725 | $ 6,725 |
| Interest Rate Swap | Fair Value Hedging | ||
| Derivative Financial Instruments | ||
| Notional amount | $ 6,700 | $ 6,700 |
| Average remaining maturity | 3 years 6 months | 4 years 6 months |
| Foreign Currency Denominated Debt | Net Investment Hedging | ||
| Derivative Financial Instruments | ||
| Notional amount | $ 16,400 | $ 14,000 |
| Foreign Exchange Forward | ||
| Derivative Financial Instruments | ||
| Gains (losses) expected to be reclassified to net income within the next 12 months | (48) | |
| Foreign Exchange Forward | Cash Flow Hedging | ||
| Derivative Financial Instruments | ||
| Notional amount | $ 10,800 | 9,700 |
| Maximum length of time hedged | 2 years | |
| Net gains (losses) before taxes in accumulated other comprehensive income/(loss), cash flow hedges | $ 4 | $ 415 |
| Foreign Exchange Forward | Cash Flow Hedging | Maximum | ||
| Derivative Financial Instruments | ||
| Average remaining maturity | 1 year | 1 year |
| Foreign exchange contracts | ||
| Derivative Financial Instruments | ||
| Gains (losses) expected to be reclassified to net income within the next 12 months | $ (88) | |
| Foreign exchange contracts | Not Designated as Hedging Instrument, Economic Hedge | ||
| Derivative Financial Instruments | ||
| Notional amount | $ 6,400 | $ 7,400 |
| Foreign exchange contracts | Not Designated as Hedging Instrument, Economic Hedge | Maximum | ||
| Derivative Financial Instruments | ||
| Term of contract | 1 year | |
| Foreign exchange contracts | Cash Flow Hedging | ||
| Derivative Financial Instruments | ||
| Notional amount | $ 4,800 | 5,000 |
| Maximum length of time hedged | 5 years | |
| Net gains (losses) before taxes in accumulated other comprehensive income/(loss), cash flow hedges | $ (48) | 84 |
| Equity contracts hedging employee compensation obligations | Not Designated as Hedging Instrument, Economic Hedge | ||
| Derivative Financial Instruments | ||
| Notional amount | $ 1,500 | $ 1,500 |
Derivative Financial Instruments - Cumulative Basis Adjustments for Fair Value Hedges (Details) - USD ($) $ in Millions |
Dec. 31, 2025 |
Dec. 31, 2024 |
|---|---|---|
| Short-term debt | ||
| Amounts recorded in the Consolidated Balance Sheet related to cumulative basis adjustments for fair value hedges | ||
| Carrying amount of the hedged item | $ 0 | $ (13) |
| Cumulative hedging adjustments included in the carrying amount—assets/(liabilities) | $ 0 | $ (13) |
| Hedged Liability, Statement of Financial Position [Extensible Enumeration] | Short-term debt | Short-term debt |
| Long-term debt | ||
| Amounts recorded in the Consolidated Balance Sheet related to cumulative basis adjustments for fair value hedges | ||
| Carrying amount of the hedged item | $ (6,656) | $ (6,497) |
| Cumulative hedging adjustments included in the carrying amount—assets/(liabilities) | $ 36 | $ 190 |
| Hedged Liability, Statement of Financial Position [Extensible Enumeration] | Long-term debt | Long-term debt |
| Hedging adjustments on discontinued hedging relationships | $ (114) | $ (155) |
Derivative Financial Instruments - Effect of Hedge Activity on Income and Expense (Details) - USD ($) $ in Millions |
12 Months Ended | ||
|---|---|---|---|
Dec. 31, 2025 |
Dec. 31, 2024 |
Dec. 31, 2023 |
|
| Derivative Instruments, Gain (Loss) | |||
| (Gains)/Losses of Total Hedge Activity | $ (641) | $ 515 | $ (17) |
| Cost of services | |||
| Derivative Instruments, Gain (Loss) | |||
| (Gains)/Losses of Total Hedge Activity | 27 | (22) | 5 |
| Cost of sales | |||
| Derivative Instruments, Gain (Loss) | |||
| (Gains)/Losses of Total Hedge Activity | 15 | (40) | (22) |
| Cost of financing | |||
| Derivative Instruments, Gain (Loss) | |||
| (Gains)/Losses of Total Hedge Activity | (2) | 10 | 11 |
| SG&A expense | |||
| Derivative Instruments, Gain (Loss) | |||
| (Gains)/Losses of Total Hedge Activity | (170) | (151) | (165) |
| Other (income) and expense | |||
| Derivative Instruments, Gain (Loss) | |||
| (Gains)/Losses of Total Hedge Activity | (641) | 515 | (17) |
| Interest expense | |||
| Derivative Instruments, Gain (Loss) | |||
| (Gains)/Losses of Total Hedge Activity | $ (13) | $ 51 | $ 54 |
Derivative Financial Instruments - Gains and Losses (Details) - USD ($) $ in Millions |
12 Months Ended | ||
|---|---|---|---|
Dec. 31, 2025 |
Dec. 31, 2024 |
Dec. 31, 2023 |
|
| Derivative Instruments, Gain (Loss) | |||
| Derivative, Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration] | Cost, Interest expense, Selling, general and administrative, Other (income) and expense | Cost, Interest expense, Selling, general and administrative, Other (income) and expense | Cost, Interest expense, Selling, general and administrative, Other (income) and expense |
| Recognized on Derivatives | $ (362) | $ 504 | $ 140 |
| Attributable to Risk Being Hedged | 140 | (116) | 13 |
| Gain (Loss) Recognized in Earnings and Other Comprehensive Income - Recognized in OCI | $ (2,163) | $ 1,747 | $ (190) |
| Derivative, Excluded Component, Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration] | Cost, Interest expense | Cost, Interest expense | Cost, Interest expense |
| Gain (Loss) Recognized in Earnings and Other Comprehensive Income - Reclassified from AOCI | $ (557) | $ 7 | $ (189) |
| Gain (Loss) Recognized in Earnings and Other Comprehensive Income - Amounts Excluded from Effectiveness Testing | (5) | (32) | (98) |
| Interest rate contracts | Cash Flow Hedging | |||
| Derivative Instruments, Gain (Loss) | |||
| Gain (Loss) Recognized in Earnings and Other Comprehensive Income - Recognized in OCI - Cash flow hedges | 0 | 0 | 0 |
| Foreign exchange contracts | Not Designated as Hedging Instrument, Economic Hedge | |||
| Derivative Instruments, Gain (Loss) | |||
| Recognized on Derivatives | (116) | 390 | 192 |
| Foreign exchange contracts | Cash Flow Hedging | |||
| Derivative Instruments, Gain (Loss) | |||
| Gain (Loss) Recognized in Earnings and Other Comprehensive Income - Recognized in OCI - Cash flow hedges | 175 | 405 | 213 |
| Gain (Loss) Recognized in Earnings and Other Comprehensive Income - Recognized in OCI - Amount excluded from the assessment of effectiveness | (240) | (16) | (6) |
| Gain (Loss) Recognized in Earnings and Other Comprehensive Income - Amounts Excluded from Effectiveness Testing | 108 | 77 | 29 |
| Foreign exchange contracts | Net Investment Hedging | |||
| Derivative Instruments, Gain (Loss) | |||
| Gain (Loss) Recognized in Earnings and Other Comprehensive Income - Recognized in OCI - Amount excluded from the assessment of effectiveness | 22 | 4 | 0 |
| Gain (Loss) Recognized in Earnings and Other Comprehensive Income - Recognized in OCI - Net investment hedges | (2,120) | 1,354 | (397) |
| Cost of financing | Interest rate contracts | Fair Value Hedging | |||
| Derivative Instruments, Gain (Loss) | |||
| Recognized on Derivatives | (11) | 41 | 17 |
| Attributable to Risk Being Hedged | 22 | (19) | 2 |
| Cost of financing | Interest rate contracts | Cash Flow Hedging | |||
| Derivative Instruments, Gain (Loss) | |||
| Gain (Loss) Recognized in Earnings and Other Comprehensive Income - Reclassified from AOCI | 2 | 2 | 3 |
| Cost of financing | Foreign exchange contracts | Cash Flow Hedging | |||
| Derivative Instruments, Gain (Loss) | |||
| Gain (Loss) Recognized in Earnings and Other Comprehensive Income - Reclassified from AOCI | 2 | 4 | 11 |
| Cost of financing | Foreign exchange contracts | Net Investment Hedging | |||
| Derivative Instruments, Gain (Loss) | |||
| Gain (Loss) Recognized in Earnings and Other Comprehensive Income - Amounts Excluded from Effectiveness Testing | (18) | (18) | (22) |
| Interest expense | Interest rate contracts | Fair Value Hedging | |||
| Derivative Instruments, Gain (Loss) | |||
| Recognized on Derivatives | (59) | 208 | 83 |
| Attributable to Risk Being Hedged | 118 | (97) | 11 |
| Interest expense | Interest rate contracts | Cash Flow Hedging | |||
| Derivative Instruments, Gain (Loss) | |||
| Gain (Loss) Recognized in Earnings and Other Comprehensive Income - Reclassified from AOCI | 11 | 13 | 15 |
| Interest expense | Foreign exchange contracts | Cash Flow Hedging | |||
| Derivative Instruments, Gain (Loss) | |||
| Gain (Loss) Recognized in Earnings and Other Comprehensive Income - Reclassified from AOCI | 12 | 19 | 51 |
| Interest expense | Foreign exchange contracts | Net Investment Hedging | |||
| Derivative Instruments, Gain (Loss) | |||
| Gain (Loss) Recognized in Earnings and Other Comprehensive Income - Amounts Excluded from Effectiveness Testing | (96) | (91) | (105) |
| Cost of services | Foreign exchange contracts | Cash Flow Hedging | |||
| Derivative Instruments, Gain (Loss) | |||
| Gain (Loss) Recognized in Earnings and Other Comprehensive Income - Reclassified from AOCI | 27 | (22) | 5 |
| Cost of sales | Foreign exchange contracts | Cash Flow Hedging | |||
| Derivative Instruments, Gain (Loss) | |||
| Gain (Loss) Recognized in Earnings and Other Comprehensive Income - Reclassified from AOCI | 15 | (40) | (22) |
| SG&A expense | Foreign exchange contracts | Cash Flow Hedging | |||
| Derivative Instruments, Gain (Loss) | |||
| Gain (Loss) Recognized in Earnings and Other Comprehensive Income - Reclassified from AOCI | 6 | (16) | (12) |
| SG&A expense | Equity contracts | Not Designated as Hedging Instrument, Economic Hedge | |||
| Derivative Instruments, Gain (Loss) | |||
| Recognized on Derivatives | (176) | (135) | (153) |
| Other (income) and expense | Foreign exchange contracts | Cash Flow Hedging | |||
| Derivative Instruments, Gain (Loss) | |||
| Gain (Loss) Recognized in Earnings and Other Comprehensive Income - Reclassified from AOCI | (633) | 48 | (239) |
| Other (income) and expense | Equity contracts | Not Designated as Hedging Instrument, Economic Hedge | |||
| Derivative Instruments, Gain (Loss) | |||
| Recognized on Derivatives | $ 0 | $ 0 | $ 0 |
Stock-Based Compensation - Cost (Details) - USD ($) $ in Millions |
12 Months Ended | ||
|---|---|---|---|
Dec. 31, 2025 |
Dec. 31, 2024 |
Dec. 31, 2023 |
|
| Stock-based compensation cost, allocation of recognized costs | |||
| Pre-tax stock-based compensation cost | $ 1,715 | $ 1,311 | $ 1,133 |
| Income tax benefits | (740) | (469) | (290) |
| Net stock-based compensation cost | 975 | 842 | 843 |
| Unrecognized compensation cost related to non-vested awards | $ 2,300 | ||
| Unrecognized compensation cost related to non-vested awards, weighted average period of recognition | 2 years 6 months | ||
| Cost | |||
| Stock-based compensation cost, allocation of recognized costs | |||
| Pre-tax stock-based compensation cost | $ 269 | 223 | 190 |
| SG&A expense | |||
| Stock-based compensation cost, allocation of recognized costs | |||
| Pre-tax stock-based compensation cost | 904 | 690 | 616 |
| R&D expense | |||
| Stock-based compensation cost, allocation of recognized costs | |||
| Pre-tax stock-based compensation cost | $ 542 | $ 398 | $ 328 |
Stock-Based Compensation - Incentive Awards (Details) - Share-Based Payment Arrangement shares in Millions |
12 Months Ended |
|---|---|
|
Dec. 31, 2025
shares
| |
| Stock-Based Compensation | |
| Shares authorized under existing stock based compensation plans (in shares) | 280 |
| Additional shares considered authorized under previous stock based compensation plans (in shares) | 66 |
| Unused shares available to be granted (in shares) | 41 |
Stock-Based Compensation - RSU and PSU Activity (Details) - $ / shares |
12 Months Ended | ||
|---|---|---|---|
Dec. 31, 2025 |
Dec. 31, 2024 |
Dec. 31, 2023 |
|
| RSUs | |||
| Weighted-Average Grant Price | |||
| Beginning balance (in dollars per share) | $ 139 | $ 116 | $ 115 |
| Granted (in dollars per share) | 257 | 176 | 118 |
| Released (in dollars per share) | 131 | 117 | 114 |
| Canceled/forfeited/performance adjusted (in dollars per share) | 154 | 123 | 115 |
| Ending balance (in dollars per share) | $ 185 | $ 139 | $ 116 |
| Number of Units | |||
| Beginning balance (in shares) | 21,063,545 | 23,057,643 | 21,052,914 |
| Granted (in shares) | 6,073,739 | 8,220,339 | 10,915,958 |
| Released (in shares) | (8,814,716) | (8,532,751) | (7,383,980) |
| Canceled/forfeited/performance adjusted (in shares) | (1,446,258) | (1,681,686) | (1,527,249) |
| Ending balance (in shares) | 16,876,310 | 21,063,545 | 23,057,643 |
| PSUs | |||
| Weighted-Average Grant Price | |||
| Beginning balance (in dollars per share) | $ 130 | $ 118 | $ 117 |
| Granted (in dollars per share) | 271 | 165 | 117 |
| Released (in dollars per share) | 112 | 126 | 113 |
| Canceled/forfeited/performance adjusted (in dollars per share) | 152 | 131 | 114 |
| Ending balance (in dollars per share) | $ 178 | $ 130 | $ 118 |
| Number of Units | |||
| Beginning balance (in shares) | 3,301,550 | 3,473,039 | 3,566,078 |
| Granted (in shares) | 884,271 | 1,110,929 | 1,295,937 |
| Released (in shares) | (1,049,685) | (963,249) | (840,111) |
| Canceled/forfeited/performance adjusted (in shares) | (225,788) | (319,169) | (548,865) |
| Ending balance (in shares) | 2,910,348 | 3,301,550 | 3,473,039 |
| Performance adjustments (in shares) | (81,195) | (196,544) | (404,655) |
Stock-Based Compensation - RSUs and PSUs, Other Disclosures (Details) - USD ($) $ in Millions |
12 Months Ended | ||
|---|---|---|---|
Dec. 31, 2025 |
Dec. 31, 2024 |
Dec. 31, 2023 |
|
| Stock-Based Compensation | |||
| Tax benefits realized in connection with vesting and release of awards | $ 56 | $ 34 | $ 0 |
| RSUs and PSUs | |||
| Stock-Based Compensation | |||
| Tax benefits realized in connection with vesting and release of awards | 609 | 413 | 256 |
| RSUs | |||
| Stock-Based Compensation | |||
| Granted | 1,562 | 1,449 | 1,293 |
| Vested | 1,157 | 994 | 845 |
| PSUs | |||
| Stock-Based Compensation | |||
| Granted | 239 | 183 | 151 |
| Vested | $ 118 | $ 121 | $ 95 |
Stock-Based Compensation - Stock Options (Details) $ / shares in Units, $ in Millions |
12 Months Ended | ||
|---|---|---|---|
|
Dec. 31, 2025
USD ($)
increment
anniversary
$ / shares
shares
|
Dec. 31, 2024
USD ($)
$ / shares
shares
|
Dec. 31, 2023
USD ($)
$ / shares
|
|
| Stock options | |||
| Proceeds from stock option exercises | $ 233 | $ 317 | $ 51 |
| Tax benefits realized in connection with vesting and release of awards | $ 56 | $ 34 | $ 0 |
| Treasury stock, Shares (in shares) | shares | 1,353,666,394 | 1,352,874,243 | |
| Share-Based Payment Arrangement, Option | |||
| Stock options | |||
| Equal increments | increment | 4 | ||
| Anniversaries of the grant date | anniversary | 4 | ||
| Contractual term | 10 years | ||
| Weighted-average fair value (in dollars per share) | $ / shares | $ 72.61 | $ 40.09 | $ 22.75 |
| Weighted-average remaining contractual term for options outstanding | 7 years 7 months 6 days | ||
| Options outstanding, total intrinsic value | $ 1,234 | ||
| Weighted-average remaining contractual term for options vested and exercisable | 6 years 9 months 18 days | ||
| Options vested and exercisable, aggregate intrinsic value | $ 495 | ||
| Total intrinsic value of options exercised | $ 231 | $ 138 | $ 10 |
Stock-Based Compensation - Weighted Average Assumptions (Details) |
12 Months Ended | ||
|---|---|---|---|
Dec. 31, 2025 |
Dec. 31, 2024 |
Dec. 31, 2023 |
|
| Share-Based Payment Arrangement [Abstract] | |||
| Expected term (years) | 6 years 3 months 18 days | 6 years 3 months 18 days | 6 years 3 months 18 days |
| Expected volatility | 27.50% | 26.20% | 26.00% |
| Risk-free rate | 4.60% | 4.40% | 4.20% |
| Dividend yield | 2.60% | 3.70% | 5.00% |
Stock-Based Compensation - Stock Options Activity (Details) - $ / shares |
12 Months Ended | ||
|---|---|---|---|
Dec. 31, 2025 |
Dec. 31, 2024 |
Dec. 31, 2023 |
|
| Weighted-Average Exercise Price | |||
| Outstanding, beginning balance (in dollars per share) | $ 145 | $ 130 | $ 128 |
| Option granted (in dollars per share) | 262 | 181 | 133 |
| Options exercised (in dollars per share) | 137 | 133 | 125 |
| Options forfeited/canceled/expired (in dollars per share) | 166 | 143 | 129 |
| Outstanding, ending balance (in dollars per share) | 168 | $ 145 | $ 130 |
| Vested and exercisable (in dollars per share) | $ 137 | ||
| Number of Shares Under Option | |||
| Outstanding, beginning balance (in shares) | 10,005,396 | 9,856,562 | 6,274,525 |
| Options granted (in shares) | 1,949,882 | 3,156,770 | 4,574,756 |
| Options exercised (in shares) | (1,698,270) | (2,384,273) | (408,045) |
| Options forfeited/cancelled/expired (in shares) | (598,034) | (623,663) | (584,674) |
| Outstanding, ending balance (in shares) | 9,658,974 | 10,005,396 | 9,856,562 |
| Vested and exercisable (in shares) | 3,111,996 | ||
Stock-Based Compensation - Acquisitions (Details) shares in Millions |
12 Months Ended |
|---|---|
|
Dec. 31, 2025
$ / shares
shares
| |
| Share-Based Payment Arrangement, Option | |
| Share-based Compensation Arrangement by Share-based Payment Award | |
| Stock awards from acquisitions outstanding (in shares) | shares | 0.3 |
| Weighted-average exercise price for stock options from acquisitions (in dollars per share) | $ / shares | $ 96 |
| RSUs | |
| Share-based Compensation Arrangement by Share-based Payment Award | |
| Awards from acquisitions outstanding (in shares) | shares | 0.7 |
| Weighted-average grant price of awards from acquisitions (in dollars per share) | $ / shares | $ 257 |
Stock-Based Compensation - ESPP (Details) - USD ($) |
12 Months Ended | 33 Months Ended | ||
|---|---|---|---|---|
Dec. 31, 2025 |
Dec. 31, 2024 |
Dec. 31, 2023 |
Dec. 31, 2024 |
|
| Stock-Based Compensation | ||||
| Pre-tax stock-based compensation cost | $ 1,715,000,000 | $ 1,311,000,000 | $ 1,133,000,000 | |
| Employee Stock | ||||
| Stock-Based Compensation | ||||
| Discount on purchase of common stock (as a percent) | 15.00% | |||
| Maximum percentage of payroll deductions on eligible compensation | 10.00% | |||
| Maximum stock purchases by employees in a calendar year, value | $ 25,000 | |||
| Maximum stock purchases by employees in an offering period (in shares) | 1,000 | |||
| Shares purchased by employees under the ESPP (in shares) | 2,100,000 | 2,600,000 | 3,100,000 | |
| Average market price of share purchased (in dollars per share) | $ 222 | $ 161 | $ 117 | $ 161 |
| Pre-tax stock-based compensation cost | $ 84,000,000 | $ 75,000,000 | $ 64,000,000 | |
| Shares available for purchase (in shares) | 6,600,000 | |||
Retirement-Related Benefits - All Retirement Plans Cost (Details) - USD ($) $ in Millions |
3 Months Ended | 12 Months Ended | |||
|---|---|---|---|---|---|
Dec. 31, 2024 |
Sep. 30, 2024 |
Dec. 31, 2025 |
Dec. 31, 2024 |
Dec. 31, 2023 |
|
| RETIREMENT-RELATED BENEFITS | |||||
| Total defined contribution plans cost | $ 461 | $ 440 | $ 991 | ||
| Total retirement-related benefits net periodic cost | 1,068 | 4,478 | 1,149 | ||
| Pension settlement charges | $ 2,700 | 0 | 3,113 | 0 | |
| Pension Plan | |||||
| RETIREMENT-RELATED BENEFITS | |||||
| Total defined benefit pension plans (income)/cost | 477 | 3,918 | 30 | ||
| Other Postretirement Benefits Plan | |||||
| RETIREMENT-RELATED BENEFITS | |||||
| Total defined benefit pension plans (income)/cost | 130 | 120 | 128 | ||
| United States | |||||
| RETIREMENT-RELATED BENEFITS | |||||
| Total defined contribution plans cost | 61 | 57 | 615 | ||
| Total retirement-related benefits net periodic cost | 455 | 3,402 | 378 | ||
| Pension settlement charges | 2,700 | ||||
| United States | Pension Plan | |||||
| RETIREMENT-RELATED BENEFITS | |||||
| Total defined benefit pension plans (income)/cost | 307 | 3,265 | (329) | ||
| United States | Other Postretirement Benefits Plan | |||||
| RETIREMENT-RELATED BENEFITS | |||||
| Total defined benefit pension plans (income)/cost | 86 | 79 | 92 | ||
| Non-U.S. Plans | |||||
| RETIREMENT-RELATED BENEFITS | |||||
| Total defined contribution plans cost | 400 | 383 | 376 | ||
| Total retirement-related benefits net periodic cost | 614 | 1,077 | 771 | ||
| Pension settlement charges | $ 400 | 400 | |||
| Non-U.S. Plans | Pension Plan | |||||
| RETIREMENT-RELATED BENEFITS | |||||
| Total defined benefit pension plans (income)/cost | 170 | 652 | 359 | ||
| Non-U.S. Plans | Other Postretirement Benefits Plan | |||||
| RETIREMENT-RELATED BENEFITS | |||||
| Total defined benefit pension plans (income)/cost | $ 44 | $ 41 | $ 36 | ||
Retirement-Related Benefits - PBO, APBO, FV of Plan Assets, Funded Status (Details) - USD ($) $ in Millions |
Dec. 31, 2025 |
Dec. 31, 2024 |
Dec. 31, 2023 |
|---|---|---|---|
| Overfunded plans | |||
| Funded status of plan | |||
| Benefit Obligations | $ 27,839 | $ 26,509 | |
| Fair Value of Plan Assets | 35,383 | 34,001 | |
| Funded Status | 7,544 | 7,492 | |
| Underfunded plans | |||
| Funded status of plan | |||
| Benefit Obligations | 19,264 | 18,964 | |
| Fair Value of Plan Assets | 9,437 | 8,815 | |
| Funded Status | (9,828) | (10,149) | |
| United States | Underfunded plans | |||
| Funded status of plan | |||
| Benefit Obligations | 3,477 | 3,535 | |
| Fair Value of Plan Assets | 5 | 6 | |
| Funded Status | (3,472) | (3,529) | |
| United States | Pension Plan | |||
| Funded status of plan | |||
| Benefit Obligations | 14,460 | 14,219 | $ 21,235 |
| Fair Value of Plan Assets | 18,073 | 17,591 | 24,437 |
| Funded Status | 3,613 | 3,373 | |
| United States | Pension Plan | Overfunded plans | |||
| Funded status of plan | |||
| Benefit Obligations | 13,207 | 12,941 | |
| Fair Value of Plan Assets | 18,073 | 17,591 | |
| Funded Status | 4,866 | 4,651 | |
| United States | Pension Plan | Underfunded plans | |||
| Funded status of plan | |||
| Benefit Obligations | 1,253 | 1,278 | |
| Fair Value of Plan Assets | 0 | 0 | |
| Funded Status | (1,253) | (1,278) | |
| United States | Other Postretirement Benefits Plan | |||
| Funded status of plan | |||
| Benefit Obligations | 2,224 | 2,257 | 2,233 |
| Fair Value of Plan Assets | 5 | 6 | 10 |
| Funded Status | (2,219) | (2,251) | |
| United States | Other Postretirement Benefits Plan | Underfunded plans | |||
| Funded status of plan | |||
| Benefit Obligations | 2,224 | 2,257 | |
| Fair Value of Plan Assets | 5 | 6 | |
| Funded Status | (2,219) | (2,251) | |
| Non-U.S. Plans | Overfunded plans | |||
| Funded status of plan | |||
| Benefit Obligations | 14,632 | 13,568 | |
| Fair Value of Plan Assets | 17,310 | 16,410 | |
| Funded Status | 2,679 | 2,842 | |
| Non-U.S. Plans | Underfunded plans | |||
| Funded status of plan | |||
| Benefit Obligations | 15,788 | 15,429 | |
| Fair Value of Plan Assets | 9,432 | 8,809 | |
| Funded Status | (6,356) | (6,620) | |
| Non-U.S. Plans | Pension Plan | |||
| Funded status of plan | |||
| Benefit Obligations | 29,872 | 28,490 | 33,479 |
| Fair Value of Plan Assets | 26,733 | 25,205 | 29,059 |
| Funded Status | (3,139) | (3,286) | |
| Non-U.S. Plans | Pension Plan | Overfunded plans | |||
| Funded status of plan | |||
| Benefit Obligations | 14,632 | 13,568 | |
| Fair Value of Plan Assets | 17,310 | 16,410 | |
| Funded Status | 2,679 | 2,842 | |
| Non-U.S. Plans | Pension Plan | Qualified Plan | Underfunded plans | |||
| Funded status of plan | |||
| Benefit Obligations | 10,697 | 10,482 | |
| Fair Value of Plan Assets | 9,423 | 8,795 | |
| Funded Status | (1,274) | (1,688) | |
| Non-U.S. Plans | Pension Plan | Nonqualified Plan | Underfunded plans | |||
| Funded status of plan | |||
| Benefit Obligations | 4,544 | 4,440 | |
| Fair Value of Plan Assets | 0 | 0 | |
| Funded Status | (4,544) | (4,440) | |
| Non-U.S. Plans | Other Postretirement Benefits Plan | |||
| Funded status of plan | |||
| Benefit Obligations | 547 | 507 | 586 |
| Fair Value of Plan Assets | 9 | 14 | $ 23 |
| Funded Status | (538) | (493) | |
| Non-U.S. Plans | Other Postretirement Benefits Plan | Underfunded plans | |||
| Funded status of plan | |||
| Benefit Obligations | 547 | 507 | |
| Fair Value of Plan Assets | 9 | 14 | |
| Funded Status | $ (538) | $ (493) |
Retirement-Related Benefits - Financial Information and Retirement Plan Changes Narrative (Details) - USD ($) $ in Millions |
1 Months Ended | 3 Months Ended | 12 Months Ended | ||||
|---|---|---|---|---|---|---|---|
Oct. 31, 2024 |
Sep. 30, 2024 |
Dec. 31, 2024 |
Sep. 30, 2024 |
Dec. 31, 2025 |
Dec. 31, 2024 |
Dec. 31, 2023 |
|
| Defined Benefit Plans | |||||||
| Pension settlement charges | $ 2,700 | $ 0 | $ 3,113 | $ 0 | |||
| Pension settlement charge, net of tax | 2,000 | 2,400 | |||||
| Personal Pension Plan (PPP) | |||||||
| Defined Benefit Plans | |||||||
| Benefit plan obligations transferred from plan | $ 6,000 | ||||||
| Benefit plan assets transferred from plan | $ 6,000 | ||||||
| United States | |||||||
| Defined Benefit Plans | |||||||
| Pension settlement charges | 2,700 | ||||||
| Pension settlement charge, net of tax | $ 2,000 | ||||||
| Non-U.S. Plans | |||||||
| Defined Benefit Plans | |||||||
| Benefit plan obligations transferred from plan | $ 1,200 | ||||||
| Benefit plan assets transferred from plan | $ 1,200 | ||||||
| Pension settlement charges | $ 400 | $ 400 | |||||
| Pension Plan | Qualified Plan | |||||||
| Defined Benefit Plans | |||||||
| Percentage of plan funded | 116.00% | ||||||
| Pension Plan | United States | |||||||
| Defined Benefit Plans | |||||||
| Percentage of plan funded | 137.00% | ||||||
| Service period | 1 year | ||||||
| Benefit contribution monthly percent | 5.00% | ||||||
| Benefit contribution interest percent, through 2026 | 6.00% | ||||||
| Pension Plan | United States | Minimum | |||||||
| Defined Benefit Plans | |||||||
| Benefit contribution interest percent, 2027 through 2033 | 3.00% | ||||||
Retirement-Related Benefits - Net Periodic Cost (Details) - USD ($) $ in Millions |
3 Months Ended | 12 Months Ended | |||
|---|---|---|---|---|---|
Dec. 31, 2024 |
Sep. 30, 2024 |
Dec. 31, 2025 |
Dec. 31, 2024 |
Dec. 31, 2023 |
|
| Components of net periodic (income)/cost of the retirement-related benefit plans | |||||
| Pension settlement charges | $ 2,700 | $ 0 | $ 3,113 | $ 0 | |
| Pension Plan | |||||
| Components of net periodic (income)/cost of the retirement-related benefit plans | |||||
| Total net periodic pension / nonpension (income)/cost of defined benefit plans | 477 | 3,918 | 30 | ||
| Other Postretirement Benefits Plan | |||||
| Components of net periodic (income)/cost of the retirement-related benefit plans | |||||
| Total net periodic pension / nonpension (income)/cost of defined benefit plans | 130 | 120 | 128 | ||
| United States | |||||
| Components of net periodic (income)/cost of the retirement-related benefit plans | |||||
| Pension settlement charges | 2,700 | ||||
| United States | Pension Plan | |||||
| Components of net periodic (income)/cost of the retirement-related benefit plans | |||||
| Service cost | 352 | 394 | 0 | ||
| Interest cost | 748 | 911 | 1,090 | ||
| Expected return on plan assets | (1,073) | (1,253) | (1,529) | ||
| Amortization of prior service costs/(credits) | 0 | 0 | 0 | ||
| Recognized actuarial losses | 280 | 452 | 109 | ||
| Curtailments and settlements | 0 | 2,761 | 0 | ||
| Multi-employer plans | 0 | 0 | 0 | ||
| Other costs/(credits) | 0 | 0 | 0 | ||
| Total net periodic pension / nonpension (income)/cost of defined benefit plans | 307 | 3,265 | (329) | ||
| United States | Other Postretirement Benefits Plan | |||||
| Components of net periodic (income)/cost of the retirement-related benefit plans | |||||
| Service cost | 2 | 2 | 4 | ||
| Interest cost | 114 | 106 | 117 | ||
| Expected return on plan assets | 0 | 0 | 0 | ||
| Amortization of prior service costs/(credits) | (29) | (29) | (29) | ||
| Recognized actuarial losses | 0 | 0 | 0 | ||
| Curtailments and settlements | 0 | 0 | 0 | ||
| Other costs/(credits) | 0 | 0 | 0 | ||
| Total net periodic pension / nonpension (income)/cost of defined benefit plans | 86 | 79 | 92 | ||
| Non-U.S. Plans | |||||
| Components of net periodic (income)/cost of the retirement-related benefit plans | |||||
| Pension settlement charges | $ 400 | 400 | |||
| Non-U.S. Plans | Pension Plan | |||||
| Components of net periodic (income)/cost of the retirement-related benefit plans | |||||
| Service cost | 174 | 170 | 177 | ||
| Interest cost | 1,070 | 1,077 | 1,170 | ||
| Expected return on plan assets | (1,467) | (1,546) | (1,440) | ||
| Amortization of prior service costs/(credits) | 22 | 22 | 20 | ||
| Recognized actuarial losses | 343 | 516 | 400 | ||
| Curtailments and settlements | 9 | 398 | 7 | ||
| Multi-employer plans | 13 | 13 | 13 | ||
| Other costs/(credits) | 5 | 3 | 13 | ||
| Total net periodic pension / nonpension (income)/cost of defined benefit plans | 170 | 652 | 359 | ||
| Non-U.S. Plans | Other Postretirement Benefits Plan | |||||
| Components of net periodic (income)/cost of the retirement-related benefit plans | |||||
| Service cost | 2 | 2 | 2 | ||
| Interest cost | 42 | 41 | 39 | ||
| Expected return on plan assets | (1) | (1) | (2) | ||
| Amortization of prior service costs/(credits) | 0 | 0 | 0 | ||
| Recognized actuarial losses | 1 | (1) | (1) | ||
| Curtailments and settlements | 0 | 0 | (2) | ||
| Other costs/(credits) | 0 | 0 | 0 | ||
| Total net periodic pension / nonpension (income)/cost of defined benefit plans | $ 44 | $ 41 | $ 36 | ||
Retirement-Related Benefits - Change in Benefit Obligation and Plan Assets (Details) - USD ($) $ in Millions |
12 Months Ended | ||
|---|---|---|---|
Dec. 31, 2025 |
Dec. 31, 2024 |
Dec. 31, 2023 |
|
| Pension Plan | |||
| Change in plan assets | |||
| Future participant compensation increases | $ 0 | ||
| Pension Plan | United States | |||
| Change in benefit obligation | |||
| Benefit obligation, balance at beginning of period | 14,219 | $ 21,235 | |
| Service cost | 352 | 394 | $ 0 |
| Interest cost | 748 | 911 | 1,090 |
| Plan participants' contributions | 0 | 0 | |
| Acquisitions/divestitures, net | 0 | 0 | |
| Actuarial losses/(gains) | 316 | (589) | |
| Benefits paid from trust | (749) | (1,432) | |
| Direct benefit payments | (120) | (122) | |
| Foreign exchange impact | 0 | 0 | |
| Amendments / curtailments / settlements / other | (306) | (6,178) | |
| Benefit obligation, balance at end of period | 14,460 | 14,219 | 21,235 |
| Change in plan assets | |||
| Fair value of plan assets, balance at beginning of period | 17,591 | 24,437 | |
| Actual return on plan assets | 1,536 | 764 | |
| Employer contributions | 0 | 0 | |
| Acquisitions/divestitures, net | 0 | 0 | |
| Plan participants' contributions | 0 | 0 | |
| Benefits paid from trust | (749) | (1,432) | |
| Foreign exchange impact | 0 | 0 | |
| Amendments / curtailments / settlements / other | (306) | (6,178) | |
| Fair value of plan assets, balance at end of period | 18,073 | 17,591 | 24,437 |
| Funded Status | 3,613 | 3,373 | |
| Accumulated benefit obligation | 14,460 | 14,219 | |
| Pension Plan | Non-U.S. Plans | |||
| Change in benefit obligation | |||
| Benefit obligation, balance at beginning of period | 28,490 | 33,479 | |
| Service cost | 174 | 170 | 177 |
| Interest cost | 1,070 | 1,077 | 1,170 |
| Plan participants' contributions | 19 | 17 | |
| Acquisitions/divestitures, net | 3 | 7 | |
| Actuarial losses/(gains) | (644) | (1,076) | |
| Benefits paid from trust | (1,656) | (1,635) | |
| Direct benefit payments | (442) | (422) | |
| Foreign exchange impact | 3,031 | (1,850) | |
| Amendments / curtailments / settlements / other | (173) | (1,277) | |
| Benefit obligation, balance at end of period | 29,872 | 28,490 | 33,479 |
| Change in plan assets | |||
| Fair value of plan assets, balance at beginning of period | 25,205 | 29,059 | |
| Actual return on plan assets | 645 | 499 | |
| Employer contributions | 40 | 67 | |
| Acquisitions/divestitures, net | 2 | 4 | |
| Plan participants' contributions | 19 | 17 | |
| Benefits paid from trust | (1,656) | (1,635) | |
| Foreign exchange impact | 2,654 | (1,530) | |
| Amendments / curtailments / settlements / other | (175) | (1,277) | |
| Fair value of plan assets, balance at end of period | 26,733 | 25,205 | 29,059 |
| Funded Status | (3,139) | (3,286) | |
| Accumulated benefit obligation | 29,540 | 28,187 | |
| Other Postretirement Benefits Plan | United States | |||
| Change in benefit obligation | |||
| Benefit obligation, balance at beginning of period | 2,257 | 2,233 | |
| Service cost | 2 | 2 | 4 |
| Interest cost | 114 | 106 | 117 |
| Plan participants' contributions | 33 | 33 | |
| Acquisitions/divestitures, net | 0 | 0 | |
| Actuarial losses/(gains) | 61 | 116 | |
| Benefits paid from trust | (239) | (233) | |
| Direct benefit payments | (3) | (2) | |
| Foreign exchange impact | 0 | 0 | |
| Amendments / curtailments / settlements / other | 0 | 0 | |
| Benefit obligation, balance at end of period | 2,224 | 2,257 | 2,233 |
| Change in plan assets | |||
| Fair value of plan assets, balance at beginning of period | 6 | 10 | |
| Actual return on plan assets | 1 | 0 | |
| Employer contributions | 204 | 194 | |
| Acquisitions/divestitures, net | 0 | 0 | |
| Plan participants' contributions | 33 | 33 | |
| Benefits paid from trust | (239) | (233) | |
| Foreign exchange impact | 0 | 0 | |
| Amendments / curtailments / settlements / other | 0 | 2 | |
| Fair value of plan assets, balance at end of period | 5 | 6 | 10 |
| Funded Status | (2,219) | (2,251) | |
| Other Postretirement Benefits Plan | Non-U.S. Plans | |||
| Change in benefit obligation | |||
| Benefit obligation, balance at beginning of period | 507 | 586 | |
| Service cost | 2 | 2 | 2 |
| Interest cost | 42 | 41 | 39 |
| Plan participants' contributions | 0 | 0 | |
| Acquisitions/divestitures, net | 0 | 0 | |
| Actuarial losses/(gains) | 1 | 0 | |
| Benefits paid from trust | (8) | (4) | |
| Direct benefit payments | (34) | (32) | |
| Foreign exchange impact | 36 | (85) | |
| Amendments / curtailments / settlements / other | 0 | (1) | |
| Benefit obligation, balance at end of period | 547 | 507 | 586 |
| Change in plan assets | |||
| Fair value of plan assets, balance at beginning of period | 14 | 23 | |
| Actual return on plan assets | 1 | 1 | |
| Employer contributions | 0 | 0 | |
| Acquisitions/divestitures, net | 0 | 0 | |
| Plan participants' contributions | 0 | 0 | |
| Benefits paid from trust | (8) | (4) | |
| Foreign exchange impact | 2 | (5) | |
| Amendments / curtailments / settlements / other | 0 | 0 | |
| Fair value of plan assets, balance at end of period | 9 | 14 | $ 23 |
| Funded Status | $ (538) | $ (493) | |
Retirement-Related Benefits - Net Funded Status (Details) - USD ($) $ in Millions |
Dec. 31, 2025 |
Dec. 31, 2024 |
|---|---|---|
| Net funded status recognized in the Consolidated Balance Sheet | ||
| Prepaid pension assets | $ 7,544 | $ 7,492 |
| Noncurrent liabilities—retirement and nonpension postretirement benefit obligations | (9,018) | (9,432) |
| Pension Plan | United States | ||
| Net funded status recognized in the Consolidated Balance Sheet | ||
| Prepaid pension assets | 4,866 | 4,651 |
| Current liabilities—compensation and benefits | (116) | (117) |
| Noncurrent liabilities—retirement and nonpension postretirement benefit obligations | (1,137) | (1,160) |
| Funded status—net | 3,613 | 3,373 |
| Pension Plan | Non-U.S. Plans | ||
| Net funded status recognized in the Consolidated Balance Sheet | ||
| Prepaid pension assets | 2,679 | 2,842 |
| Current liabilities—compensation and benefits | (407) | (362) |
| Noncurrent liabilities—retirement and nonpension postretirement benefit obligations | (5,411) | (5,766) |
| Funded status—net | (3,139) | (3,286) |
| Other Postretirement Benefits Plan | United States | ||
| Net funded status recognized in the Consolidated Balance Sheet | ||
| Prepaid pension assets | 0 | 0 |
| Current liabilities—compensation and benefits | (254) | (218) |
| Noncurrent liabilities—retirement and nonpension postretirement benefit obligations | (1,965) | (2,033) |
| Funded status—net | (2,219) | (2,251) |
| Other Postretirement Benefits Plan | Non-U.S. Plans | ||
| Net funded status recognized in the Consolidated Balance Sheet | ||
| Prepaid pension assets | 0 | 0 |
| Current liabilities—compensation and benefits | (32) | (20) |
| Noncurrent liabilities—retirement and nonpension postretirement benefit obligations | (505) | (473) |
| Funded status—net | $ (538) | $ (493) |
Retirement-Related Benefits - OCI and AOCI (Details) - USD ($) $ in Millions |
3 Months Ended | 12 Months Ended | |||
|---|---|---|---|---|---|
Dec. 31, 2024 |
Sep. 30, 2024 |
Dec. 31, 2025 |
Dec. 31, 2024 |
Dec. 31, 2023 |
|
| Changes in AOCI for retirement-related benefits | |||||
| Current period loss/(gain) | $ (392) | $ (70) | $ 3,115 | ||
| Curtailments and settlements | (9) | (3,159) | (5) | ||
| Amortization of net loss included in net periodic (income)/cost | (623) | (975) | (515) | ||
| Current period prior service costs/(credits) | 469 | 56 | (2) | ||
| Amortization of prior service (costs)/credits included in net periodic (income)/cost | 7 | 7 | 9 | ||
| Pension settlement charges | $ 2,700 | 0 | 3,113 | 0 | |
| United States | |||||
| Changes in AOCI for retirement-related benefits | |||||
| Pension settlement charges | 2,700 | ||||
| Non-U.S. Plans | |||||
| Changes in AOCI for retirement-related benefits | |||||
| Pension settlement charges | $ 400 | 400 | |||
| Pension Plan | United States | |||||
| Changes in AOCI for retirement-related benefits | |||||
| Net loss at beginning of period | 6,153 | 9,467 | |||
| Current period loss/(gain) | (147) | (101) | |||
| Curtailments and settlements | 0 | (2,761) | |||
| Amortization of net loss included in net periodic (income)/cost | (280) | (452) | |||
| Net loss at end of period | 6,153 | 5,726 | 6,153 | 9,467 | |
| Prior service costs/(credits) at beginning of period | 0 | 0 | |||
| Current period prior service costs/(credits) | 0 | 0 | |||
| Curtailments, settlements and other | 0 | 0 | |||
| Amortization of prior service (costs)/credits included in net periodic (income)/cost | 0 | 0 | |||
| Prior service costs/(credits) at end of period | 0 | 0 | 0 | 0 | |
| Transition (assets)/liabilities at beginning of period | 0 | 0 | |||
| Transition (assets)/liabilities at end of period | 0 | 0 | 0 | 0 | |
| Total loss recognized in accumulated other comprehensive income/(loss) | 6,153 | 5,726 | 6,153 | ||
| Pension Plan | Non-U.S. Plans | |||||
| Changes in AOCI for retirement-related benefits | |||||
| Net loss at beginning of period | 11,950 | 12,937 | |||
| Current period loss/(gain) | (291) | (73) | |||
| Curtailments and settlements | (9) | (398) | |||
| Amortization of net loss included in net periodic (income)/cost | (343) | (516) | |||
| Net loss at end of period | 11,950 | 11,307 | 11,950 | 12,937 | |
| Prior service costs/(credits) at beginning of period | 342 | 309 | |||
| Current period prior service costs/(credits) | 469 | 56 | |||
| Curtailments, settlements and other | 0 | 0 | |||
| Amortization of prior service (costs)/credits included in net periodic (income)/cost | (22) | (22) | |||
| Prior service costs/(credits) at end of period | 342 | 789 | 342 | 309 | |
| Transition (assets)/liabilities at beginning of period | 0 | 0 | |||
| Transition (assets)/liabilities at end of period | 0 | 0 | 0 | 0 | |
| Total loss recognized in accumulated other comprehensive income/(loss) | 12,293 | 12,096 | 12,293 | ||
| Other Postretirement Benefits Plan | United States | |||||
| Changes in AOCI for retirement-related benefits | |||||
| Net loss at beginning of period | 188 | 73 | |||
| Current period loss/(gain) | 60 | 115 | |||
| Curtailments and settlements | 0 | 0 | |||
| Amortization of net loss included in net periodic (income)/cost | 0 | 0 | |||
| Net loss at end of period | 188 | 249 | 188 | 73 | |
| Prior service costs/(credits) at beginning of period | (321) | (350) | |||
| Current period prior service costs/(credits) | 0 | 0 | |||
| Curtailments, settlements and other | 0 | 0 | |||
| Amortization of prior service (costs)/credits included in net periodic (income)/cost | 29 | 29 | |||
| Prior service costs/(credits) at end of period | (321) | (292) | (321) | (350) | |
| Transition (assets)/liabilities at beginning of period | 0 | 0 | |||
| Transition (assets)/liabilities at end of period | 0 | 0 | 0 | 0 | |
| Total loss recognized in accumulated other comprehensive income/(loss) | (133) | (43) | (133) | ||
| Other Postretirement Benefits Plan | Non-U.S. Plans | |||||
| Changes in AOCI for retirement-related benefits | |||||
| Net loss at beginning of period | 125 | 123 | |||
| Current period loss/(gain) | 1 | 0 | |||
| Curtailments and settlements | 0 | 0 | |||
| Amortization of net loss included in net periodic (income)/cost | (1) | 1 | |||
| Net loss at end of period | 125 | 125 | 125 | 123 | |
| Prior service costs/(credits) at beginning of period | (1) | (1) | |||
| Current period prior service costs/(credits) | 0 | 0 | |||
| Curtailments, settlements and other | 0 | 0 | |||
| Amortization of prior service (costs)/credits included in net periodic (income)/cost | 0 | 0 | |||
| Prior service costs/(credits) at end of period | (1) | (1) | (1) | (1) | |
| Transition (assets)/liabilities at beginning of period | 0 | 0 | |||
| Transition (assets)/liabilities at end of period | 0 | 0 | 0 | $ 0 | |
| Total loss recognized in accumulated other comprehensive income/(loss) | $ 124 | $ 124 | $ 124 | ||
Retirement-Related Benefits - Assumptions (Details) |
2 Months Ended | 4 Months Ended | 8 Months Ended | 10 Months Ended | 12 Months Ended | |||
|---|---|---|---|---|---|---|---|---|
Dec. 31, 2024 |
Dec. 31, 2024 |
Aug. 31, 2024 |
Oct. 29, 2024 |
Dec. 31, 2026 |
Dec. 31, 2025 |
Dec. 31, 2024 |
Dec. 31, 2023 |
|
| Pension Plan | ||||||||
| Expected Long-Term Returns on Plan Assets | ||||||||
| Period over which changes in fair value of plan assets recognized | 5 years | |||||||
| Pension Plan | United States | ||||||||
| Weighted-average assumptions used to measure net periodic (income)/cost for the year ended December 31 | ||||||||
| Discount rate | 5.50% | 5.00% | 5.30% | |||||
| Expected long-term returns on plan assets | 5.50% | 5.08% | 5.50% | |||||
| Rate of compensation increase | 4.00% | 5.00% | ||||||
| Interest crediting rate | 4.30% | 3.80% | 4.40% | |||||
| Weighted-average assumptions used to measure benefit obligations at December 31 | ||||||||
| Discount rate | 5.50% | 5.50% | 5.20% | 5.50% | 5.00% | |||
| Rate of compensation increase | 4.00% | 4.00% | 4.00% | 4.00% | 5.00% | |||
| Interest crediting rate | 4.30% | 4.30% | 4.10% | 4.30% | 3.80% | |||
| Discount rate, pre-remeasurement adjustment | 5.00% | |||||||
| Expected long-term returns on plan assets, pre-remeasurement adjustment | 5.00% | |||||||
| Interest crediting rate, pre-remeasurement adjustment | 3.80% | |||||||
| Discount rate, post-remeasurement adjustment | 5.00% | |||||||
| Expected long-term returns on plan assets, post-remeasurement adjustment | 5.25% | |||||||
| Interest crediting rate, post-remeasurement adjustment | 3.80% | |||||||
| Pension Plan | United States | Forecast | ||||||||
| Weighted-average assumptions used to measure net periodic (income)/cost for the year ended December 31 | ||||||||
| Expected long-term returns on plan assets | 5.75% | |||||||
| Pension Plan | Non-U.S. Plans | ||||||||
| Weighted-average assumptions used to measure net periodic (income)/cost for the year ended December 31 | ||||||||
| Discount rate | 3.61% | 3.37% | 3.80% | |||||
| Expected long-term returns on plan assets | 4.86% | 4.89% | 4.44% | |||||
| Rate of compensation increase | 4.04% | 4.18% | 4.00% | |||||
| Interest crediting rate | 0.32% | 0.28% | 0.34% | |||||
| Weighted-average assumptions used to measure benefit obligations at December 31 | ||||||||
| Discount rate | 3.61% | 3.61% | 4.05% | 3.61% | 3.36% | |||
| Rate of compensation increase | 4.04% | 4.04% | 4.36% | 4.04% | 4.18% | |||
| Interest crediting rate | 0.32% | 0.32% | 0.29% | 0.32% | 0.28% | |||
| Discount rate, pre-remeasurement adjustment | 4.60% | |||||||
| Expected long-term returns on plan assets, pre-remeasurement adjustment | 5.50% | |||||||
| Discount rate, post-remeasurement adjustment | 4.70% | |||||||
| Expected long-term returns on plan assets, post-remeasurement adjustment | 4.50% | |||||||
| Pension Plan | Non-U.S. Plans | Forecast | ||||||||
| Weighted-average assumptions used to measure net periodic (income)/cost for the year ended December 31 | ||||||||
| Expected long-term returns on plan assets | 5.07% | |||||||
| Other Postretirement Benefits Plan | United States | ||||||||
| Weighted-average assumptions used to measure net periodic (income)/cost for the year ended December 31 | ||||||||
| Discount rate | 5.30% | 5.00% | 5.30% | |||||
| Interest crediting rate | 4.30% | 3.80% | 4.40% | |||||
| Weighted-average assumptions used to measure benefit obligations at December 31 | ||||||||
| Discount rate | 5.30% | 5.30% | 4.80% | 5.30% | 5.00% | |||
| Interest crediting rate | 4.30% | 4.30% | 4.10% | 4.30% | 3.80% | |||
| Other Postretirement Benefits Plan | Non-U.S. Plans | ||||||||
| Weighted-average assumptions used to measure net periodic (income)/cost for the year ended December 31 | ||||||||
| Discount rate | 8.21% | 7.66% | 7.25% | |||||
| Expected long-term returns on plan assets | 8.25% | 8.12% | 8.05% | |||||
| Weighted-average assumptions used to measure benefit obligations at December 31 | ||||||||
| Discount rate | 8.21% | 8.21% | 9.01% | 8.21% | 7.66% | |||
| Postretirement Health Coverage | ||||||||
| Healthcare Cost Trend Rate | ||||||||
| Health care cost trend rate assumed for next fiscal year | 7.38% | |||||||
| Ultimate healthcare cost trend rate | 4.50% | |||||||
| Period for ultimate trend rate | 17 years | |||||||
Retirement-Related Benefits - Investment Strategy (Details) $ in Millions |
12 Months Ended |
|---|---|
|
Dec. 31, 2025
USD ($)
| |
| United States | Personal Pension Plan (PPP) | Fixed-income securities | |
| Investment Policies And Strategies | |
| Target allocation (as a percent) | 55.00% |
| United States | Personal Pension Plan (PPP) | Equity securities | |
| Investment Policies And Strategies | |
| Target allocation (as a percent) | 15.00% |
| United States | Personal Pension Plan (PPP) | Other | |
| Investment Policies And Strategies | |
| Target allocation (as a percent) | 30.00% |
| United States | Personal Pension Plan (PPP) | Private equities and private real estate investments | |
| Investment Policies And Strategies | |
| Fair Value of plan assets | $ 1,753 |
| Commitments for future investments in private markets | $ 1,720 |
| Non-U.S. Plans | Maximum | |
| Investment Policies And Strategies | |
| Percentage of board members, elected by employees and retirees for managing investments (as a percent) | 50.00% |
| Non-U.S. Plans | Fixed-income securities | |
| Investment Policies And Strategies | |
| Target allocation (as a percent) | 57.00% |
| Non-U.S. Plans | Equity securities | |
| Investment Policies And Strategies | |
| Target allocation (as a percent) | 18.00% |
| Non-U.S. Plans | Other | |
| Investment Policies And Strategies | |
| Target allocation (as a percent) | 9.00% |
| Non-U.S. Plans | Insurance contracts | |
| Investment Policies And Strategies | |
| Target allocation (as a percent) | 17.00% |
Retirement-Related Benefits - Plan Assets (Details) - USD ($) $ in Millions |
Dec. 31, 2025 |
Dec. 31, 2024 |
Dec. 31, 2023 |
|---|---|---|---|
| Pension Plan | United States | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | $ 18,073 | $ 17,591 | $ 24,437 |
| Pension Plan | United States | Equity securities | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | 741 | 661 | |
| Pension Plan | United States | Equity mutual funds | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | 349 | 183 | |
| Pension Plan | United States | Government and related | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | 5,168 | 7,010 | |
| Pension Plan | United States | Corporate Bonds | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | 3,997 | 3,849 | |
| Pension Plan | United States | Mortgage and asset-backed securities | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | 127 | 141 | |
| Pension Plan | United States | Fixed income mutual funds | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | 268 | 240 | |
| Pension Plan | United States | Insurance contracts | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | 0 | 0 | |
| Pension Plan | United States | Cash and short-term investments | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | 1,561 | 646 | |
| Pension Plan | United States | Real estate | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | 0 | 0 | |
| Pension Plan | United States | Derivatives | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | (1) | 8 | |
| Pension Plan | United States | Other mutual funds | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | 0 | 0 | |
| Pension Plan | United States | Investments measured at net asset value using the NAV practical expedient | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | $ 5,863 | $ 4,852 | |
| Defined Benefit Plan, Plan Assets, Fair Value by Hierarchy and NAV [Extensible Enumeration] | Fair Value Measured at Net Asset Value Per Share [Member] | Fair Value Measured at Net Asset Value Per Share [Member] | |
| Pension Plan | United States | Other | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | $ 0 | $ 0 | |
| Pension Plan | United States | Level 1,2 and 3 | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | 12,210 | 12,739 | |
| Pension Plan | United States | Level 1 | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | 3,088 | 1,747 | |
| Pension Plan | United States | Level 1 | Equity securities | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | 738 | 655 | |
| Pension Plan | United States | Level 1 | Equity mutual funds | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | 349 | 183 | |
| Pension Plan | United States | Level 1 | Government and related | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | 0 | 0 | |
| Pension Plan | United States | Level 1 | Corporate Bonds | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | 0 | 0 | |
| Pension Plan | United States | Level 1 | Mortgage and asset-backed securities | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | 0 | 0 | |
| Pension Plan | United States | Level 1 | Fixed income mutual funds | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | 268 | 240 | |
| Pension Plan | United States | Level 1 | Insurance contracts | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | 0 | 0 | |
| Pension Plan | United States | Level 1 | Cash and short-term investments | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | 1,733 | 670 | |
| Pension Plan | United States | Level 1 | Real estate | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | 0 | 0 | |
| Pension Plan | United States | Level 1 | Derivatives | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | 0 | 0 | |
| Pension Plan | United States | Level 1 | Other mutual funds | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | 0 | 0 | |
| Pension Plan | United States | Level 2 | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | 8,962 | 10,799 | |
| Pension Plan | United States | Level 2 | Equity securities | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | 0 | 0 | |
| Pension Plan | United States | Level 2 | Equity mutual funds | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | 0 | 0 | |
| Pension Plan | United States | Level 2 | Government and related | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | 5,168 | 7,010 | |
| Pension Plan | United States | Level 2 | Corporate Bonds | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | 3,839 | 3,663 | |
| Pension Plan | United States | Level 2 | Mortgage and asset-backed securities | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | 127 | 141 | |
| Pension Plan | United States | Level 2 | Fixed income mutual funds | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | 0 | 0 | |
| Pension Plan | United States | Level 2 | Insurance contracts | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | 0 | 0 | |
| Pension Plan | United States | Level 2 | Cash and short-term investments | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | (171) | (24) | |
| Pension Plan | United States | Level 2 | Real estate | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | 0 | 0 | |
| Pension Plan | United States | Level 2 | Derivatives | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | (1) | 8 | |
| Pension Plan | United States | Level 2 | Other mutual funds | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | 0 | 0 | |
| Pension Plan | United States | Level 3 | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | 160 | 193 | |
| Pension Plan | United States | Level 3 | Equity securities | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | 3 | 7 | |
| Pension Plan | United States | Level 3 | Equity mutual funds | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | 0 | 0 | |
| Pension Plan | United States | Level 3 | Government and related | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | 0 | 0 | |
| Pension Plan | United States | Level 3 | Corporate Bonds | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | 157 | 186 | |
| Pension Plan | United States | Level 3 | Mortgage and asset-backed securities | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | 0 | 0 | |
| Pension Plan | United States | Level 3 | Fixed income mutual funds | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | 0 | 0 | |
| Pension Plan | United States | Level 3 | Insurance contracts | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | 0 | 0 | |
| Pension Plan | United States | Level 3 | Cash and short-term investments | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | 0 | 0 | |
| Pension Plan | United States | Level 3 | Real estate | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | 0 | 0 | |
| Pension Plan | United States | Level 3 | Derivatives | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | 0 | 0 | |
| Pension Plan | United States | Level 3 | Other mutual funds | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | 0 | 0 | |
| Pension Plan | Non-U.S. Plans | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | 26,733 | 25,205 | 29,059 |
| Pension Plan | Non-U.S. Plans | Equity securities | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | 44 | 68 | |
| Pension Plan | Non-U.S. Plans | Equity mutual funds | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | 0 | 0 | |
| Pension Plan | Non-U.S. Plans | Government and related | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | 6,235 | 6,917 | |
| Pension Plan | Non-U.S. Plans | Corporate Bonds | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | 3,084 | 2,557 | |
| Pension Plan | Non-U.S. Plans | Mortgage and asset-backed securities | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | 5 | 4 | |
| Pension Plan | Non-U.S. Plans | Fixed income mutual funds | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | 0 | 0 | |
| Pension Plan | Non-U.S. Plans | Insurance contracts | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | 4,399 | 3,332 | |
| Pension Plan | Non-U.S. Plans | Cash and short-term investments | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | 256 | 447 | |
| Pension Plan | Non-U.S. Plans | Real estate | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | 0 | 3 | |
| Pension Plan | Non-U.S. Plans | Derivatives | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | 36 | 97 | |
| Pension Plan | Non-U.S. Plans | Other mutual funds | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | 22 | 20 | |
| Pension Plan | Non-U.S. Plans | Investments measured at net asset value using the NAV practical expedient | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | 12,726 | 11,807 | |
| Pension Plan | Non-U.S. Plans | Other | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | (74) | (47) | |
| Pension Plan | Non-U.S. Plans | Level 1,2 and 3 | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | 14,081 | 13,444 | |
| Pension Plan | Non-U.S. Plans | Level 1 | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | 401 | 413 | |
| Pension Plan | Non-U.S. Plans | Level 1 | Equity securities | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | 44 | 67 | |
| Pension Plan | Non-U.S. Plans | Level 1 | Equity mutual funds | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | 0 | 0 | |
| Pension Plan | Non-U.S. Plans | Level 1 | Government and related | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | 93 | 110 | |
| Pension Plan | Non-U.S. Plans | Level 1 | Corporate Bonds | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | 0 | 7 | |
| Pension Plan | Non-U.S. Plans | Level 1 | Mortgage and asset-backed securities | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | 0 | 0 | |
| Pension Plan | Non-U.S. Plans | Level 1 | Fixed income mutual funds | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | 0 | 0 | |
| Pension Plan | Non-U.S. Plans | Level 1 | Insurance contracts | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | 0 | 0 | |
| Pension Plan | Non-U.S. Plans | Level 1 | Cash and short-term investments | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | 204 | 170 | |
| Pension Plan | Non-U.S. Plans | Level 1 | Real estate | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | 0 | 0 | |
| Pension Plan | Non-U.S. Plans | Level 1 | Derivatives | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | 38 | 39 | |
| Pension Plan | Non-U.S. Plans | Level 1 | Other mutual funds | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | 22 | 20 | |
| Pension Plan | Non-U.S. Plans | Level 2 | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | 13,680 | 13,029 | |
| Pension Plan | Non-U.S. Plans | Level 2 | Equity securities | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | 0 | 1 | |
| Pension Plan | Non-U.S. Plans | Level 2 | Equity mutual funds | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | 0 | 0 | |
| Pension Plan | Non-U.S. Plans | Level 2 | Government and related | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | 6,142 | 6,807 | |
| Pension Plan | Non-U.S. Plans | Level 2 | Corporate Bonds | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | 3,084 | 2,550 | |
| Pension Plan | Non-U.S. Plans | Level 2 | Mortgage and asset-backed securities | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | 5 | 4 | |
| Pension Plan | Non-U.S. Plans | Level 2 | Fixed income mutual funds | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | 0 | 0 | |
| Pension Plan | Non-U.S. Plans | Level 2 | Insurance contracts | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | 4,399 | 3,332 | |
| Pension Plan | Non-U.S. Plans | Level 2 | Cash and short-term investments | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | 52 | 277 | |
| Pension Plan | Non-U.S. Plans | Level 2 | Real estate | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | 0 | 0 | |
| Pension Plan | Non-U.S. Plans | Level 2 | Derivatives | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | (2) | 58 | |
| Pension Plan | Non-U.S. Plans | Level 2 | Other mutual funds | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | 0 | 0 | |
| Pension Plan | Non-U.S. Plans | Level 3 | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | 0 | 3 | |
| Pension Plan | Non-U.S. Plans | Level 3 | Equity securities | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | 0 | 0 | |
| Pension Plan | Non-U.S. Plans | Level 3 | Equity mutual funds | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | 0 | 0 | |
| Pension Plan | Non-U.S. Plans | Level 3 | Government and related | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | 0 | 0 | |
| Pension Plan | Non-U.S. Plans | Level 3 | Corporate Bonds | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | 0 | 0 | |
| Pension Plan | Non-U.S. Plans | Level 3 | Mortgage and asset-backed securities | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | 0 | 0 | |
| Pension Plan | Non-U.S. Plans | Level 3 | Fixed income mutual funds | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | 0 | 0 | |
| Pension Plan | Non-U.S. Plans | Level 3 | Insurance contracts | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | 0 | 0 | |
| Pension Plan | Non-U.S. Plans | Level 3 | Cash and short-term investments | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | 0 | 0 | |
| Pension Plan | Non-U.S. Plans | Level 3 | Real estate | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | 0 | 3 | |
| Pension Plan | Non-U.S. Plans | Level 3 | Derivatives | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | 0 | 0 | |
| Pension Plan | Non-U.S. Plans | Level 3 | Other mutual funds | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | 0 | 0 | |
| Other Postretirement Benefits Plan | United States | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | 5 | 6 | 10 |
| Other Postretirement Benefits Plan | Non-U.S. Plans | |||
| Defined Benefit Plan Disclosure [Line Items] | |||
| Fair Value of plan assets | $ 9 | $ 14 | $ 23 |
Retirement-Related Benefits - Level 3 Reconciliation (Details) - Level 3 - United States - Personal Pension Plan (PPP) - USD ($) $ in Millions |
12 Months Ended | |
|---|---|---|
Dec. 31, 2025 |
Dec. 31, 2024 |
|
| Change in plan assets | ||
| Fair value of plan assets, balance at beginning of period | $ 193 | $ 722 |
| Return on assets held at end of year | (3) | 2 |
| Return on assets sold during the year | (1) | 16 |
| Purchases, sales and settlements, net | (28) | (554) |
| Transfers, net | 0 | 6 |
| Fair value of plan assets, balance at end of period | 160 | 193 |
| Corporate Bonds | ||
| Change in plan assets | ||
| Fair value of plan assets, balance at beginning of period | 186 | 709 |
| Return on assets held at end of year | 3 | 4 |
| Return on assets sold during the year | (1) | 16 |
| Purchases, sales and settlements, net | (30) | (545) |
| Transfers, net | 0 | 1 |
| Fair value of plan assets, balance at end of period | 157 | 186 |
| Other | ||
| Change in plan assets | ||
| Fair value of plan assets, balance at beginning of period | 7 | 13 |
| Return on assets held at end of year | (6) | (2) |
| Return on assets sold during the year | 0 | 0 |
| Purchases, sales and settlements, net | 2 | (9) |
| Transfers, net | 0 | 5 |
| Fair value of plan assets, balance at end of period | $ 3 | $ 7 |
Retirement-Related Benefits - Contributions and Direct Benefit Payments (Details) - USD ($) $ in Millions |
12 Months Ended | |
|---|---|---|
Dec. 31, 2025 |
Dec. 31, 2024 |
|
| Defined Benefit Plan Disclosure [Line Items] | ||
| Total | $ 1,317 | $ 1,291 |
| Trust for Benefit of Employees | ||
| Defined Benefit Plan Disclosure [Line Items] | ||
| Contributions by employer - Noncash | 730 | 741 |
| Other Postretirement Benefits Plan | ||
| Defined Benefit Plan Disclosure [Line Items] | ||
| Total | 204 | 194 |
| Non-U.S. DB plans | ||
| Defined Benefit Plan Disclosure [Line Items] | ||
| Total | 40 | 67 |
| Non-U.S. DB plans | Other Postretirement Benefits Plan | ||
| Defined Benefit Plan Disclosure [Line Items] | ||
| Contributions by employer - Noncash | 204 | 194 |
| Multi-employer plans | ||
| Defined Benefit Plan Disclosure [Line Items] | ||
| Total | 13 | 13 |
| DC plans | ||
| Defined Benefit Plan Disclosure [Line Items] | ||
| Total | 461 | 440 |
| Direct benefit payments | ||
| Defined Benefit Plan Disclosure [Line Items] | ||
| Total | $ 599 | $ 578 |
Retirement-Related Benefits - Contributions, Defined Benefit Pension Plans (Details) - USD ($) $ in Millions |
12 Months Ended | |
|---|---|---|
Dec. 31, 2025 |
Dec. 31, 2024 |
|
| Defined Benefit Plan Disclosure [Line Items] | ||
| Total | $ 1,317 | $ 1,291 |
| Pension Plans, Including Multi-employer Plans | Non-U.S. Plans | ||
| Defined Benefit Plan Disclosure [Line Items] | ||
| Estimated cash contributions to the defined benefit plans in next fiscal year | $ 100 | |
Retirement-Related Benefits - Expected Benefit Payments (Details) $ in Millions |
Dec. 31, 2025
USD ($)
|
|---|---|
| Pension Plan | |
| Expected Benefit Payments | |
| 2026 | $ 3,713 |
| 2027 | 3,635 |
| 2028 | 3,625 |
| 2029 | 3,608 |
| 2030 | 3,533 |
| 2031-2035 | 16,664 |
| Other Postretirement Benefits Plan | |
| Expected Benefit Payments | |
| 2026 | 312 |
| 2027 | 310 |
| 2028 | 305 |
| 2029 | 298 |
| 2030 | 290 |
| 2031-2035 | 1,291 |
| United States | Pension Plan | Qualified Plan | |
| Expected Benefit Payments | |
| 2026 | 1,180 |
| 2027 | 1,210 |
| 2028 | 1,224 |
| 2029 | 1,227 |
| 2030 | 1,187 |
| 2031-2035 | 5,587 |
| United States | Pension Plan | Nonqualified Plan | |
| Expected Benefit Payments | |
| 2026 | 119 |
| 2027 | 116 |
| 2028 | 114 |
| 2029 | 111 |
| 2030 | 108 |
| 2031-2035 | 489 |
| United States | Other Postretirement Benefits Plan | |
| Expected Benefit Payments | |
| 2026 | 265 |
| 2027 | 262 |
| 2028 | 256 |
| 2029 | 248 |
| 2030 | 239 |
| 2031-2035 | 1,002 |
| Non-U.S. Plans | Pension Plan | Qualified Plan | |
| Expected Benefit Payments | |
| 2026 | 2,009 |
| 2027 | 1,938 |
| 2028 | 1,920 |
| 2029 | 1,906 |
| 2030 | 1,877 |
| 2031-2035 | 8,959 |
| Non-U.S. Plans | Pension Plan | Nonqualified Plan | |
| Expected Benefit Payments | |
| 2026 | 405 |
| 2027 | 371 |
| 2028 | 368 |
| 2029 | 363 |
| 2030 | 360 |
| 2031-2035 | 1,629 |
| Non-U.S. Plans | Other Postretirement Benefits Plan | Qualified Plan | |
| Expected Benefit Payments | |
| 2026 | 20 |
| 2027 | 21 |
| 2028 | 22 |
| 2029 | 23 |
| 2030 | 24 |
| 2031-2035 | 131 |
| Non-U.S. Plans | Other Postretirement Benefits Plan | Nonqualified Plan | |
| Expected Benefit Payments | |
| 2026 | 27 |
| 2027 | 27 |
| 2028 | 27 |
| 2029 | 27 |
| 2030 | 28 |
| 2031-2035 | $ 158 |
Retirement-Related Benefits - ABO and APBO in Excess of Plan Assets (Details) - USD ($) $ in Millions |
Dec. 31, 2025 |
Dec. 31, 2024 |
|---|---|---|
| Pension Plan | ||
| Defined Benefit Plan, Pension and Non-Pension Plans with Accumulated Benefit Obligations in Excess of Plan Assets | ||
| Plans with PBO in excess of plan assets, Benefit Obligation | $ 16,493 | $ 16,216 |
| Plans with PBO in excess of plan assets, Plan Assets | 9,423 | 8,811 |
| Plans with ABO in excess of plan assets, Benefit Obligation | 16,487 | 16,194 |
| Plans with ABO in excess of plan assets, Plan Assets | 9,417 | 8,789 |
| Plans with assets in excess of PBO, Benefit Obligation | 27,839 | 26,493 |
| Plans with assets in excess of PBO, Plan Assets | 35,383 | 33,985 |
| Other Postretirement Benefits Plan | ||
| Defined Benefit Plan, Pension and Non-Pension Plans with Accumulated Benefit Obligations in Excess of Plan Assets | ||
| Plans with ABO in excess of plan assets, Benefit Obligation | 2,771 | 2,764 |
| Plans with ABO in excess of plan assets, Plan Assets | $ 14 | $ 20 |
Subsequent Events (Details) - USD ($) $ / shares in Units, $ in Millions |
3 Months Ended | |||
|---|---|---|---|---|
Feb. 03, 2026 |
Jan. 28, 2026 |
Mar. 31, 2025 |
Mar. 31, 2024 |
|
| U.S dollar. fixed-rate notes | ||||
| Subsequent Events | ||||
| Aggregate amount of debt issued | $ 4,750 | $ 5,500 | ||
| U.S dollar. fixed-rate notes | Minimum | ||||
| Subsequent Events | ||||
| Credit facility term | 3 years | 2 years | ||
| Coupon rate (as a percent) | 4.65% | 4.60% | ||
| U.S dollar. fixed-rate notes | Maximum | ||||
| Subsequent Events | ||||
| Credit facility term | 30 years | 30 years | ||
| Coupon rate (as a percent) | 5.70% | 5.30% | ||
| Euro fixed-rate notes | ||||
| Subsequent Events | ||||
| Aggregate amount of debt issued | $ 3,600 | |||
| Euro fixed-rate notes | Minimum | ||||
| Subsequent Events | ||||
| Credit facility term | 5 years | |||
| Coupon rate (as a percent) | 2.90% | |||
| Euro fixed-rate notes | Maximum | ||||
| Subsequent Events | ||||
| Credit facility term | 20 years | |||
| Coupon rate (as a percent) | 3.80% | |||
| Subsequent Event | ||||
| Subsequent Events | ||||
| Dividend declared (in dollars per share) | $ 1.68 | |||
| Subsequent Event | U.S dollar. fixed-rate notes | ||||
| Subsequent Events | ||||
| Aggregate amount of debt issued | $ 3,250 | |||
| Subsequent Event | U.S dollar. fixed-rate notes | Minimum | ||||
| Subsequent Events | ||||
| Credit facility term | 3 years | |||
| Coupon rate (as a percent) | 4.00% | |||
| Subsequent Event | U.S dollar. fixed-rate notes | Maximum | ||||
| Subsequent Events | ||||
| Credit facility term | 30 years | |||
| Coupon rate (as a percent) | 5.80% | |||
| Subsequent Event | Euro fixed-rate notes | ||||
| Subsequent Events | ||||
| Aggregate amount of debt issued | $ 3,300 | |||
| Subsequent Event | Euro fixed-rate notes | Minimum | ||||
| Subsequent Events | ||||
| Credit facility term | 5 years | |||
| Coupon rate (as a percent) | 3.00% | |||
| Subsequent Event | Euro fixed-rate notes | Maximum | ||||
| Subsequent Events | ||||
| Credit facility term | 12 years | |||
| Coupon rate (as a percent) | 3.85% | |||
| Subsequent Event | Euro dollar, floating-rate debt | ||||
| Subsequent Events | ||||
| Aggregate amount of debt issued | $ 900 | |||
| Credit facility term | 2 years | |||
SCHEDULE II VALUATION AND QUALIFYING ACCOUNTS AND RESERVES (Details) - USD ($) $ in Millions |
Dec. 31, 2025 |
Dec. 31, 2024 |
Dec. 31, 2023 |
|---|---|---|---|
| Allowance For Credit Losses | |||
| Movement in Valuation and Qualifying Accounts and Reserves | |||
| Balance at Beginning of Period | $ 273 | $ 457 | $ 495 |
| Balance at End of Period | 276 | 273 | 457 |
| Allowance For Inventory Losses | |||
| Movement in Valuation and Qualifying Accounts and Reserves | |||
| Balance at Beginning of Period | 577 | 658 | 631 |
| Balance at End of Period | 535 | 577 | 658 |
| Revenue Based Provisions | |||
| Movement in Valuation and Qualifying Accounts and Reserves | |||
| Balance at Beginning of Period | 298 | 480 | 424 |
| Balance at End of Period | $ 388 | $ 298 | $ 480 |
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