Pension Cost (Reversal of Cost)

Amount of cost (reversal of cost) for pension benefits. Excludes other postretirement benefits.

Every reported value

84 periods · 5 restated

Period	Length	Value	Last reported	Filings
Jul 1, 2025 – Sep 30, 2025	Quarter	$233,000,000	Oct 23, 2025	1
Jan 1, 2025 – Sep 30, 2025	9 months	$714,000,000	Oct 23, 2025	1
Apr 1, 2025 – Jun 30, 2025	Quarter	$248,000,000	Jul 24, 2025	1
Jan 1, 2025 – Jun 30, 2025	6 months	$482,000,000	Jul 24, 2025	1
Jan 1, 2025 – Mar 31, 2025	Quarter	$233,000,000	Apr 24, 2025	1
Jul 1, 2024 – Sep 30, 2024	Quarter	$3,024,000,000	Oct 23, 2025	2
Jan 1, 2024 – Sep 30, 2024	9 months	$3,667,000,000	Oct 23, 2025	2
Apr 1, 2024 – Jun 30, 2024	Quarter	$320,000,000	Jul 24, 2025	2
Jan 1, 2024 – Jun 30, 2024	6 months	$643,000,000	Jul 24, 2025	2
Jan 1, 2024 – Mar 31, 2024	Quarter	$323,000,000	Apr 24, 2025	2
Jul 1, 2023 – Sep 30, 2023	Quarter	$250,000,000	Oct 30, 2024	2
Jan 1, 2023 – Sep 30, 2023	9 months	$791,000,000	Oct 30, 2024	2
Apr 1, 2023 – Jun 30, 2023	Quarter	$259,000,000	Jul 30, 2024	2
Jan 1, 2023 – Jun 30, 2023	6 months	$541,000,000	Jul 30, 2024	2
Jan 1, 2023 – Mar 31, 2023	Quarter	$281,000,000	Apr 30, 2024	2
Jul 1, 2022 – Sep 30, 2022	Quarter	$6,319,000,000	Oct 31, 2023	2
Jan 1, 2022 – Sep 30, 2022	9 months	$7,252,000,000	Oct 31, 2023	2
Apr 1, 2022 – Jun 30, 2022	Quarter	$456,000,000	Jul 25, 2023	2
Jan 1, 2022 – Jun 30, 2022	6 months	$934,000,000	Jul 25, 2023	2
Jan 1, 2022 – Mar 31, 2022	Quarter	$478,000,000	Apr 25, 2023	2
Jul 1, 2021 – Sep 30, 2021	Quarter	$598,000,000 restated; first reported $647,000,000	Oct 25, 2022	2
Jan 1, 2021 – Sep 30, 2021	9 months	$1,816,000,000 restated; first reported $1,972,000,000	Oct 25, 2022	2
Apr 1, 2021 – Jun 30, 2021	Quarter	$600,000,000 restated; first reported $653,000,000	Jul 25, 2022	2
Jan 1, 2021 – Jun 30, 2021	6 months	$1,219,000,000 restated; first reported $1,325,000,000	Jul 25, 2022	2
Jan 1, 2021 – Mar 31, 2021	Quarter	$619,000,000 restated; first reported $672,000,000	Apr 26, 2022	2
Jul 1, 2020 – Sep 30, 2020	Quarter	$610,000,000	Nov 5, 2021	2
Jan 1, 2020 – Sep 30, 2020	9 months	$1,789,000,000	Nov 5, 2021	2
Apr 1, 2020 – Jun 30, 2020	Quarter	$596,000,000	Jul 27, 2021	2
Jan 1, 2020 – Jun 30, 2020	6 months	$1,179,000,000	Jul 27, 2021	2
Jan 1, 2020 – Mar 31, 2020	Quarter	$584,000,000	Apr 27, 2021	2
Jul 1, 2019 – Sep 30, 2019	Quarter	$459,000,000	Oct 27, 2020	2
Jan 1, 2019 – Sep 30, 2019	9 months	$1,337,000,000	Oct 27, 2020	2
Apr 1, 2019 – Jun 30, 2019	Quarter	$441,000,000	Jul 28, 2020	2
Jan 1, 2019 – Jun 30, 2019	6 months	$878,000,000	Jul 28, 2020	2
Jan 1, 2019 – Mar 31, 2019	Quarter	$437,000,000	Apr 28, 2020	2
Jul 1, 2018 – Sep 30, 2018	Quarter	$705,000,000	Oct 30, 2019	2
Jan 1, 2018 – Sep 30, 2018	9 months	$2,152,000,000	Oct 30, 2019	2
Apr 1, 2018 – Jun 30, 2018	Quarter	$709,000,000	Jul 30, 2019	2
Jan 1, 2018 – Jun 30, 2018	6 months	$1,447,000,000	Jul 30, 2019	2
Jan 1, 2018 – Mar 31, 2018	Quarter	$738,000,000	Apr 30, 2019	2
Jul 1, 2017 – Sep 30, 2017	Quarter	$592,000,000	Oct 30, 2018	2
Jan 1, 2017 – Sep 30, 2017	9 months	$1,915,000,000	Oct 30, 2018	2
Apr 1, 2017 – Jun 30, 2017	Quarter	$659,000,000	Jul 31, 2018	2
Jan 1, 2017 – Jun 30, 2017	6 months	$1,323,000,000	Jul 31, 2018	2
Jan 1, 2017 – Mar 31, 2017	Quarter	$664,000,000	Apr 24, 2018	2
Jul 1, 2016 – Sep 30, 2016	Quarter	$421,000,000	Oct 31, 2017	2
Jan 1, 2016 – Sep 30, 2016	9 months	$1,315,000,000	Oct 31, 2017	2
Apr 1, 2016 – Jun 30, 2016	Quarter	$455,000,000	Jul 25, 2017	2
Jan 1, 2016 – Jun 30, 2016	6 months	$894,000,000	Jul 25, 2017	2
Jan 1, 2016 – Mar 31, 2016	Quarter	$439,000,000	Apr 25, 2017	2
Jul 1, 2015 – Sep 30, 2015	Quarter	$505,000,000	Oct 25, 2016	2
Jan 1, 2015 – Sep 30, 2015	9 months	$1,747,000,000	Oct 25, 2016	2
Apr 1, 2015 – Jun 30, 2015	Quarter	$493,000,000	Jul 26, 2016	2
Jan 1, 2015 – Jun 30, 2015	6 months	$1,242,000,000	Jul 26, 2016	2
Jan 1, 2015 – Mar 31, 2015	Quarter	$749,000,000	Apr 26, 2016	2
Jul 1, 2014 – Sep 30, 2014	Quarter	$408,000,000	Oct 27, 2015	2
Jan 1, 2014 – Sep 30, 2014	9 months	$1,280,000,000	Oct 27, 2015	2
Apr 1, 2014 – Jun 30, 2014	Quarter	$398,000,000	Jul 28, 2015	2
Jan 1, 2014 – Jun 30, 2014	6 months	$872,000,000	Jul 28, 2015	2
Jan 1, 2014 – Mar 31, 2014	Quarter	$474,000,000	Apr 28, 2015	2
Jul 1, 2013 – Sep 30, 2013	Quarter	$631,000,000	Oct 28, 2014	2
Jan 1, 2013 – Sep 30, 2013	9 months	$1,941,000,000	Oct 28, 2014	2
Apr 1, 2013 – Jun 30, 2013	Quarter	$636,000,000	Jul 29, 2014	2
Jan 1, 2013 – Jun 30, 2013	6 months	$1,310,000,000	Jul 29, 2014	2
Jan 1, 2013 – Mar 31, 2013	Quarter	$674,000,000	Apr 29, 2014	2
Jul 1, 2012 – Sep 30, 2012	Quarter	$612,000,000	Oct 29, 2013	2
Jan 1, 2012 – Sep 30, 2012	9 months	$1,602,000,000	Oct 29, 2013	2
Apr 1, 2012 – Jun 30, 2012	Quarter	$459,000,000	Jul 31, 2013	2
Jan 1, 2012 – Jun 30, 2012	6 months	$991,000,000	Jul 31, 2013	2
Jan 1, 2012 – Mar 31, 2012	Quarter	$532,000,000	Apr 30, 2013	2
Jul 1, 2011 – Sep 30, 2011	Quarter	$357,000,000	Oct 30, 2012	2
Jan 1, 2011 – Sep 30, 2011	9 months	$1,159,000,000	Oct 30, 2012	2
Apr 1, 2011 – Jun 30, 2011	Quarter	$370,000,000	Jul 31, 2012	2
Jan 1, 2011 – Jun 30, 2011	6 months	$802,000,000	Jul 31, 2012	2
Jan 1, 2011 – Mar 31, 2011	Quarter	$432,000,000	Apr 24, 2012	2
Jul 1, 2010 – Sep 30, 2010	Quarter	$246,000,000	Oct 25, 2011	2
Jan 1, 2010 – Sep 30, 2010	9 months	$801,000,000	Oct 25, 2011	2
Apr 1, 2010 – Jun 30, 2010	Quarter	$234,000,000	Jul 26, 2011	2
Jan 1, 2010 – Jun 30, 2010	6 months	$555,000,000	Jul 26, 2011	2
Jan 1, 2010 – Mar 31, 2010	Quarter	$321,000,000	Apr 26, 2011	1
Jul 1, 2009 – Sep 30, 2009	Quarter	$258,000,000	Oct 26, 2010	1
Jan 1, 2009 – Sep 30, 2009	9 months	$838,000,000	Oct 26, 2010	1
Apr 1, 2009 – Jun 30, 2009	Quarter	$229,000,000	Jul 27, 2010	1
Jan 1, 2009 – Jun 30, 2009	6 months	$580,000,000	Jul 27, 2010	1

Amount of cost (reversal of cost) for pension benefits. Excludes other postretirement benefits.

Every reported value

84 periods · 5 restated

Period	Length	Value	Last reported	Filings
Jul 1, 2025 – Sep 30, 2025	Quarter	$233,000,000	Oct 23, 2025	1
Jan 1, 2025 – Sep 30, 2025	9 months	$714,000,000	Oct 23, 2025	1
Apr 1, 2025 – Jun 30, 2025	Quarter	$248,000,000	Jul 24, 2025	1
Jan 1, 2025 – Jun 30, 2025	6 months	$482,000,000	Jul 24, 2025	1
Jan 1, 2025 – Mar 31, 2025	Quarter	$233,000,000	Apr 24, 2025	1
Jul 1, 2024 – Sep 30, 2024	Quarter	$3,024,000,000	Oct 23, 2025	2
Jan 1, 2024 – Sep 30, 2024	9 months	$3,667,000,000	Oct 23, 2025	2
Apr 1, 2024 – Jun 30, 2024	Quarter	$320,000,000	Jul 24, 2025	2
Jan 1, 2024 – Jun 30, 2024	6 months	$643,000,000	Jul 24, 2025	2
Jan 1, 2024 – Mar 31, 2024	Quarter	$323,000,000	Apr 24, 2025	2
Jul 1, 2023 – Sep 30, 2023	Quarter	$250,000,000	Oct 30, 2024	2
Jan 1, 2023 – Sep 30, 2023	9 months	$791,000,000	Oct 30, 2024	2
Apr 1, 2023 – Jun 30, 2023	Quarter	$259,000,000	Jul 30, 2024	2
Jan 1, 2023 – Jun 30, 2023	6 months	$541,000,000	Jul 30, 2024	2
Jan 1, 2023 – Mar 31, 2023	Quarter	$281,000,000	Apr 30, 2024	2
Jul 1, 2022 – Sep 30, 2022	Quarter	$6,319,000,000	Oct 31, 2023	2
Jan 1, 2022 – Sep 30, 2022	9 months	$7,252,000,000	Oct 31, 2023	2
Apr 1, 2022 – Jun 30, 2022	Quarter	$456,000,000	Jul 25, 2023	2
Jan 1, 2022 – Jun 30, 2022	6 months	$934,000,000	Jul 25, 2023	2
Jan 1, 2022 – Mar 31, 2022	Quarter	$478,000,000	Apr 25, 2023	2
Jul 1, 2021 – Sep 30, 2021	Quarter	$598,000,000 restated; first reported $647,000,000	Oct 25, 2022	2
Jan 1, 2021 – Sep 30, 2021	9 months	$1,816,000,000 restated; first reported $1,972,000,000	Oct 25, 2022	2
Apr 1, 2021 – Jun 30, 2021	Quarter	$600,000,000 restated; first reported $653,000,000	Jul 25, 2022	2
Jan 1, 2021 – Jun 30, 2021	6 months	$1,219,000,000 restated; first reported $1,325,000,000	Jul 25, 2022	2
Jan 1, 2021 – Mar 31, 2021	Quarter	$619,000,000 restated; first reported $672,000,000	Apr 26, 2022	2
Jul 1, 2020 – Sep 30, 2020	Quarter	$610,000,000	Nov 5, 2021	2
Jan 1, 2020 – Sep 30, 2020	9 months	$1,789,000,000	Nov 5, 2021	2
Apr 1, 2020 – Jun 30, 2020	Quarter	$596,000,000	Jul 27, 2021	2
Jan 1, 2020 – Jun 30, 2020	6 months	$1,179,000,000	Jul 27, 2021	2
Jan 1, 2020 – Mar 31, 2020	Quarter	$584,000,000	Apr 27, 2021	2
Jul 1, 2019 – Sep 30, 2019	Quarter	$459,000,000	Oct 27, 2020	2
Jan 1, 2019 – Sep 30, 2019	9 months	$1,337,000,000	Oct 27, 2020	2
Apr 1, 2019 – Jun 30, 2019	Quarter	$441,000,000	Jul 28, 2020	2
Jan 1, 2019 – Jun 30, 2019	6 months	$878,000,000	Jul 28, 2020	2
Jan 1, 2019 – Mar 31, 2019	Quarter	$437,000,000	Apr 28, 2020	2
Jul 1, 2018 – Sep 30, 2018	Quarter	$705,000,000	Oct 30, 2019	2
Jan 1, 2018 – Sep 30, 2018	9 months	$2,152,000,000	Oct 30, 2019	2
Apr 1, 2018 – Jun 30, 2018	Quarter	$709,000,000	Jul 30, 2019	2
Jan 1, 2018 – Jun 30, 2018	6 months	$1,447,000,000	Jul 30, 2019	2
Jan 1, 2018 – Mar 31, 2018	Quarter	$738,000,000	Apr 30, 2019	2
Jul 1, 2017 – Sep 30, 2017	Quarter	$592,000,000	Oct 30, 2018	2
Jan 1, 2017 – Sep 30, 2017	9 months	$1,915,000,000	Oct 30, 2018	2
Apr 1, 2017 – Jun 30, 2017	Quarter	$659,000,000	Jul 31, 2018	2
Jan 1, 2017 – Jun 30, 2017	6 months	$1,323,000,000	Jul 31, 2018	2
Jan 1, 2017 – Mar 31, 2017	Quarter	$664,000,000	Apr 24, 2018	2
Jul 1, 2016 – Sep 30, 2016	Quarter	$421,000,000	Oct 31, 2017	2
Jan 1, 2016 – Sep 30, 2016	9 months	$1,315,000,000	Oct 31, 2017	2
Apr 1, 2016 – Jun 30, 2016	Quarter	$455,000,000	Jul 25, 2017	2
Jan 1, 2016 – Jun 30, 2016	6 months	$894,000,000	Jul 25, 2017	2
Jan 1, 2016 – Mar 31, 2016	Quarter	$439,000,000	Apr 25, 2017	2
Jul 1, 2015 – Sep 30, 2015	Quarter	$505,000,000	Oct 25, 2016	2
Jan 1, 2015 – Sep 30, 2015	9 months	$1,747,000,000	Oct 25, 2016	2
Apr 1, 2015 – Jun 30, 2015	Quarter	$493,000,000	Jul 26, 2016	2
Jan 1, 2015 – Jun 30, 2015	6 months	$1,242,000,000	Jul 26, 2016	2
Jan 1, 2015 – Mar 31, 2015	Quarter	$749,000,000	Apr 26, 2016	2
Jul 1, 2014 – Sep 30, 2014	Quarter	$408,000,000	Oct 27, 2015	2
Jan 1, 2014 – Sep 30, 2014	9 months	$1,280,000,000	Oct 27, 2015	2
Apr 1, 2014 – Jun 30, 2014	Quarter	$398,000,000	Jul 28, 2015	2
Jan 1, 2014 – Jun 30, 2014	6 months	$872,000,000	Jul 28, 2015	2
Jan 1, 2014 – Mar 31, 2014	Quarter	$474,000,000	Apr 28, 2015	2
Jul 1, 2013 – Sep 30, 2013	Quarter	$631,000,000	Oct 28, 2014	2
Jan 1, 2013 – Sep 30, 2013	9 months	$1,941,000,000	Oct 28, 2014	2
Apr 1, 2013 – Jun 30, 2013	Quarter	$636,000,000	Jul 29, 2014	2
Jan 1, 2013 – Jun 30, 2013	6 months	$1,310,000,000	Jul 29, 2014	2
Jan 1, 2013 – Mar 31, 2013	Quarter	$674,000,000	Apr 29, 2014	2
Jul 1, 2012 – Sep 30, 2012	Quarter	$612,000,000	Oct 29, 2013	2
Jan 1, 2012 – Sep 30, 2012	9 months	$1,602,000,000	Oct 29, 2013	2
Apr 1, 2012 – Jun 30, 2012	Quarter	$459,000,000	Jul 31, 2013	2
Jan 1, 2012 – Jun 30, 2012	6 months	$991,000,000	Jul 31, 2013	2
Jan 1, 2012 – Mar 31, 2012	Quarter	$532,000,000	Apr 30, 2013	2
Jul 1, 2011 – Sep 30, 2011	Quarter	$357,000,000	Oct 30, 2012	2
Jan 1, 2011 – Sep 30, 2011	9 months	$1,159,000,000	Oct 30, 2012	2
Apr 1, 2011 – Jun 30, 2011	Quarter	$370,000,000	Jul 31, 2012	2
Jan 1, 2011 – Jun 30, 2011	6 months	$802,000,000	Jul 31, 2012	2
Jan 1, 2011 – Mar 31, 2011	Quarter	$432,000,000	Apr 24, 2012	2
Jul 1, 2010 – Sep 30, 2010	Quarter	$246,000,000	Oct 25, 2011	2
Jan 1, 2010 – Sep 30, 2010	9 months	$801,000,000	Oct 25, 2011	2
Apr 1, 2010 – Jun 30, 2010	Quarter	$234,000,000	Jul 26, 2011	2
Jan 1, 2010 – Jun 30, 2010	6 months	$555,000,000	Jul 26, 2011	2
Jan 1, 2010 – Mar 31, 2010	Quarter	$321,000,000	Apr 26, 2011	1
Jul 1, 2009 – Sep 30, 2009	Quarter	$258,000,000	Oct 26, 2010	1
Jan 1, 2009 – Sep 30, 2009	9 months	$838,000,000	Oct 26, 2010	1
Apr 1, 2009 – Jun 30, 2009	Quarter	$229,000,000	Jul 27, 2010	1
Jan 1, 2009 – Jun 30, 2009	6 months	$580,000,000	Jul 27, 2010	1

Pension Cost (Reversal of Cost) ⓘCompanies tag every number in their SEC filings with a standard name. This page collects every value INTERNATIONAL BUSINESS MACHINES CORP reported under this one.us-gaap:PensionExpense

Every reported value

Pension Cost (Reversal of Cost) ⓘCompanies tag every number in their SEC filings with a standard name. This page collects every value INTERNATIONAL BUSINESS MACHINES CORP reported under this one.us-gaap:PensionExpense

Every reported value

Pension Cost (Reversal of Cost)

Pension Cost (Reversal of Cost)