IBM 国际商业机器公司（美国）2025年季度报告

Accelerated filer☐ Index Part I - Financial Information: Consolidated Income Statement for the threemonths endedMarch 31, 2025and 2024 Consolidated Statement of Comprehensive Income for the threemonths endedMarch 31, 2025and 2024 Part I - Financial Information INTERNATIONAL BUSINESS MACHINES CORPORATIONAND SUBSIDIARY COMPANIESCONSOLIDATED INCOME STATEMENT(UNAUDITED) INTERNATIONAL BUSINESS MACHINES CORPORATIONAND SUBSIDIARY COMPANIES Table of Contents Notes to Consolidated Financial Statements 11.Basis of Presentation: The accompanying Consolidated Financial Statements and footnotes of the International Business Machines Corporation (IBM orthe company) have been prepared in accordance with accounting principles generally accepted in the United States of America(GAAP). The financial statements and footnotes are unaudited. In the opinion of the company’s management, these statements include The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions thataffect the amount of assets, liabilities, revenue, costs, expenses and other comprehensive income/(loss) that are reported in theConsolidated Financial Statements and accompanying disclosures. These estimates are based on management’s best knowledge of In the first quarter of 2025, the company made changesto the reported revenue categories within its Software and Consultingreportable segments. These changes did not impact the company's Consolidated Financial Statements or its reportable segments. The For the three months ended March31, 2024, the company reported a benefit from income taxes of $502million. The 2024 taxbenefit was primarily driven by the resolution of certain tax audit matters. Noncontrolling interest amounts, included as a reduction within other (income) and expense in the Consolidated IncomeStatement, were not material to the consolidated results for the periods presented. The company has supplier finance programs with third-party financial institutions where the company agrees to pay the financialinstitutions the stated amounts of invoices from participating suppliers on the originally invoiced maturity date, which have an averageterm of90to120days, consistent with the company's standard payment terms. The financial institutions offer earlier payment of theinvoices at the sole discretion of the supplier for a discounted amount. The company does not provide secured legal assets or other Interim results are not necessarily indicative of financial results for a full year. The information included in this Form 10-Q should Within the financial statements and tables presented, certain columns and rows may not add due to the use of rounded numbersfor disclosure purposes. Percentages presented are calculated from the underlying whole-dollar amounts. Certain prior-period amounts Table of Contents Notes to Consolidated Financial Statements — (continued) 2.Accounting Changes: New Standards to be Implemented Disaggregation of Income Statement Expenses Standard/Description–Issuance date: November 2024. This guidance requires a new tabular disclosure of certain types ofexpenses (including purchases of inventory, employee compensation, depreciation and amortization) that are included withincommonly presented expense captions on the income statement. The guidance also requires the disclosure of a qualitative description Effective Date and Adoption Considerations–The guidance is effective for the company for annual reporting periods beginning in2027, and for interim reporting periods beginning January 1, 2028. Early adoption is permitted. The company expects to adopt the Effect on Financial Statements or Other Significant Matters–Given the scope of the work required to implement the new standard,the company began its assessment process in 2024 and established a cross-functional implementation team which is evaluating theneed for any changes to systems, processes, data or controls to meet the additional disclosure requirements. As the guidance is a Income Tax Disclosures Standard/Description–Issuance date: December 2023. This guidance requires disaggregated disclosure of the tax ratereconciliation into eight categories, with further disaggregation required for items greater than a specific threshold. Additionally, the Effective Date and Adoption Considerations–The guidance is effective for annual reporting periods beginning in 2025 and earlyadoption is permitted. The company expects to adopt the guidance as of the effective date. Effect on Financial Statements or Other Significant Matters–As the guidance is a change to disclosures only, it will impact the“Taxes” note within the company's annual financial statements but will not impact the consolidated financial results. Standards Implemented Segment Reporting Disclosures Standard/Description–Issuance date: November 2023. This guidance requires the disclosure of significant segment expenses thatare regularly provided to a