INTERNATIONAL BUSINESS MACHINES CORP
For the period ended Dec 31, 2025. Filed Feb 24, 2026.
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FY2025 · Filed Feb 24, 2026
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SCHEDULE II
INTERNATIONAL BUSINESS MACHINES CORPORATION AND SUBSIDIARY COMPANIES
VALUATION AND QUALIFYING ACCOUNTS AND RESERVES
For the Years Ended December 31:
(Dollars in Millions)
| Description | Balance at Beginning of Period | Balance at End of Period |
|---|---|---|
| Allowance For Credit Losses (1) | ||
| 2025 | $273 | $276 |
| 2024 | $457 | $273 |
| 2023 | $495 | $457 |
| Allowance For Inventory Losses | ||
| 2025 | $577 | $535 |
| 2024 | $658 | $577 |
| 2023 | $631 | $658 |
| Revenue Based Provisions | ||
| 2025 | $298 | $388 |
| 2024 | $480 | $298 |
| 2023 | $424 | $480 |
(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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