Product Warranty Accrual

Entity Registrant Name INTERNATIONAL BUSINESS MACHINES CORP
CIK 0000051143
Accession number 0001047469-14-001302
Link to XBRL instance http://www.sec.gov/Archives/edgar/data/51143/000104746914001302/ibm-20131231.xml
Fiscal year end --12-31
Fiscal year focus 2013
Fiscal period focus FY
Current balance sheet date 2013-12-31
Current year-to-date income statement start date 2013-01-01

Commentary Uses the concept us-gaap:DeferredRevenue to report extended product warranty. Uses correct concept for standard warranty. Uses concept us-gaap:ProductWarrantyAccrualNoncurrent as part of other noncurrent liabilities, which is the sum of standard and extended warranties. But the number does not tie to other product liability disclosures, seems like it should.

Level 3 (Disclosure) Text Block concept us-gaap:ScheduleOfProductWarrantyLiabilityTableTextBlock
Standard Warranty Liability
($ in millions)
20132012
Balance at January 1$ 394$ 407
Current period accruals 346 394
Accrual adjustments to reflect experience 22 (15)
Changes incurred (387) (392)
Balance at December 31$ 376$ 394
Extended Warranty Liability (Deferred Income)
($ in millions)
20132012
Balance at January 1$ 606$ 636
Revenue deferred for new extended warranty contracts 305 268
Amortization of deferred revenue (324) (301)
Other* (8) 4
Balance at December 31$ 579$ 606
Current portion$ 284$ 289
Noncurrent portion 295 317
Balance at December 31$ 579$ 606
* Other consists primarily of foreign currency translation adjustments.

Level 4 Details Key Concepts

Description Fact value US GAAP XBRL Concept
Current 0
Noncurrent 171,000,000 us-gaap:ProductWarrantyAccrualNoncurrent
Total 376,000,000 us-gaap:StandardProductWarrantyAccrual
CHECK 205,000,000

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