99900 - Disclosure - Standard And Custom Axis Domain Defaults link:presentationLink link:calculationLink link:definitionLink 00100 - Statement - CONSOLIDATED INCOME STATEMENT link:presentationLink link:calculationLink link:definitionLink 00200 - Statement - CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME (LOSS) link:presentationLink link:calculationLink link:definitionLink 00300 - Statement - CONSOLIDATED BALANCE SHEET link:presentationLink link:calculationLink link:definitionLink 00400 - Statement - CONSOLIDATED STATEMENT OF CASH FLOWS link:presentationLink link:calculationLink link:definitionLink 40403 - Disclosure - SEGMENTS - Reconciliation of consolidated totals to segment information (Details) link:presentationLink link:calculationLink link:definitionLink 40803 - Disclosure - INTANGIBLE ASSETS INCLUDING GOODWILL - Intangible Assets by Class (Details) link:presentationLink link:calculationLink link:definitionLink 40901 - Disclosure - BORROWINGS - Debt (Details) link:presentationLink link:calculationLink link:definitionLink 40902 - Disclosure - BORROWINGS - Contractual obligations of long-term debt outstanding (Details) link:presentationLink link:calculationLink link:definitionLink 41101 - Disclosure - EQUITY - Reclassifications and Taxes (Details) link:presentationLink link:calculationLink link:definitionLink 41201 - Disclosure - RETIREMENT-RELATED BENEFITS - Net Periodic Benefit Cost of Retirement-Related Benefit Plans (Details) link:presentationLink link:calculationLink link:definitionLink 00090 - Document - Document and Entity Information link:presentationLink link:calculationLink link:definitionLink 00500 - Statement - CONSOLIDATED STATEMENT OF EQUITY link:presentationLink link:calculationLink link:definitionLink 40101 - Disclosure - SIGNIFICANT ACCOUNTING POLICIES - Kyndryl's Spin-off (Details) link:presentationLink link:calculationLink link:definitionLink 40302 - Disclosure - REVENUE RECOGNITION - Remaining Performance Obligations, Expected Timing of Satisfaction (Details) link:presentationLink link:calculationLink link:definitionLink 40302 - Disclosure - REVENUE RECOGNITION - Remaining Performance Obligations, Expected Timing of Satisfaction Default (Details) link:presentationLink link:calculationLink link:definitionLink 40305 - Disclosure - REVENUE RECOGNITION - Trade Allowance for Credit Losses (Details) link:presentationLink link:calculationLink link:definitionLink 40306 - Disclosure - REVENUE RECOGNITION - Deferred Costs (Details) link:presentationLink link:calculationLink link:definitionLink 40401 - Disclosure - SEGMENTS (Details) link:presentationLink link:calculationLink link:definitionLink 40402 - Disclosure - SEGMENTS - Results of segments (Details) link:presentationLink link:calculationLink link:definitionLink 40501 - Disclosure - TAXES (Details) link:presentationLink link:calculationLink link:definitionLink 40602 - Disclosure - NET LOSS PER SHARE - Anti dilutive securities (Details) link:presentationLink link:calculationLink link:definitionLink 40701 - Disclosure - FINANCIAL ASSETS AND LIABILITIES - Fair Value Measurements (Details) link:presentationLink link:calculationLink link:definitionLink 40702 - Disclosure - FINANCIAL ASSETS AND LIABILITIES - Foreign Exchange Risk (Details) link:presentationLink link:calculationLink link:definitionLink 40703 - Disclosure - FINANCIAL ASSETS AND LIABILITIES - Effect of Hedge Activity on Income and Expense (Details) link:presentationLink link:calculationLink link:definitionLink 40704 - Disclosure - FINANCIAL ASSETS AND LIABILITIES - Gains and Losses (Details) link:presentationLink link:calculationLink link:definitionLink 40801 - Disclosure - INTANGIBLE ASSETS INCLUDING GOODWILL - Business Combinations (Details) link:presentationLink link:calculationLink link:definitionLink 40802 - Disclosure - INTANGIBLE ASSETS INCLUDING GOODWILL - Business Combinations - Summary of Total Consideration (Details) link:presentationLink link:calculationLink link:definitionLink 40804 - Disclosure - INTANGIBLE ASSETS INCLUDING GOODWILL - Future Amortization Expense (Details) link:presentationLink link:calculationLink link:definitionLink 40805 - Disclosure - INTANGIBLE ASSETS INCLUDING GOODWILL - Goodwill by Segment (Details) link:presentationLink link:calculationLink link:definitionLink 40903 - Disclosure - BORROWINGS - Revolving Credit Agreement (Details) link:presentationLink link:calculationLink link:definitionLink 40904 - Disclosure - BORROWINGS - Interest on Debt (Details) link:presentationLink link:calculationLink link:definitionLink 41001 - Disclosure - COMMITMENTS AND CONTINGENCIES (Details) link:presentationLink link:calculationLink link:definitionLink 41102 - Disclosure - EQUITY - AOCI Rollforward (Details) link:presentationLink link:calculationLink link:definitionLink 41202 - Disclosure - RETIREMENT-RELATED BENEFITS - Contributions (Details) link:presentationLink link:calculationLink link:definitionLink 41301 - Disclosure - RELATED PARTY TRANSACTIONS - Related Party Revenue and Purchases (Details) link:presentationLink link:calculationLink link:definitionLink 41302 - Disclosure - RELATED PARTY TRANSACTIONS - Allocation of Corporate Expenses (Details) link:presentationLink link:calculationLink link:definitionLink 41303 - Disclosure - RELATED PARTY TRANSACTIONS - Net Parent Investment (Details) link:presentationLink link:calculationLink link:definitionLink 41304 - Disclosure - RELATED PARTY TRANSACTIONS - Assignment of Receivables and Term Deposit Account (Details) link:presentationLink link:calculationLink link:definitionLink 41305 - Disclosure - RELATED PARTY TRANSACTIONS - Leases and Lease Guarantees (Details) link:presentationLink link:calculationLink link:definitionLink 41401 - Disclosure - REVISION OF PRIOR PERIOD FINANCIAL STATEMENTS - Revision to financial statements (Details) link:presentationLink link:calculationLink link:definitionLink 00105 - Statement - CONSOLIDATED INCOME STATEMENT (Parenthetical) link:presentationLink link:calculationLink link:definitionLink 00305 - Statement - CONSOLIDATED BALANCE SHEET (Parenthetical) link:presentationLink link:calculationLink link:definitionLink 10101 - Disclosure - SIGNIFICANT ACCOUNTING POLICIES link:presentationLink link:calculationLink link:definitionLink 10201 - Disclosure - ACCOUNTING CHANGES link:presentationLink link:calculationLink link:definitionLink 10301 - Disclosure - REVENUE RECOGNITION link:presentationLink link:calculationLink link:definitionLink 10401 - Disclosure - SEGMENTS link:presentationLink link:calculationLink link:definitionLink 10501 - Disclosure - TAXES link:presentationLink link:calculationLink link:definitionLink 10601 - Disclosure - NET LOSS PER SHARE link:presentationLink link:calculationLink link:definitionLink 10701 - Disclosure - FINANCIAL ASSETS AND LIABILITIES link:presentationLink link:calculationLink link:definitionLink 10801 - Disclosure - INTANGIBLE ASSETS INCLUDING GOODWILL link:presentationLink link:calculationLink link:definitionLink 10901 - Disclosure - BORROWINGS link:presentationLink link:calculationLink link:definitionLink 11001 - Disclosure - COMMITMENTS AND CONTINGENCIES link:presentationLink link:calculationLink link:definitionLink 11101 - Disclosure - EQUITY link:presentationLink link:calculationLink link:definitionLink 11201 - Disclosure - RETIREMENT-RELATED BENEFITS link:presentationLink link:calculationLink link:definitionLink 11301 - Disclosure - RELATED PARTY TRANSACTIONS link:presentationLink link:calculationLink link:definitionLink 11401 - Disclosure - REVISION OF PRIOR PERIOD FINANCIAL STATEMENTS link:presentationLink link:calculationLink link:definitionLink 20102 - Disclosure - SIGNIFICANT ACCOUNTING POLICIES (Policies) link:presentationLink link:calculationLink link:definitionLink 30303 - Disclosure - REVENUE RECOGNITION (Tables) link:presentationLink link:calculationLink link:definitionLink 30403 - Disclosure - SEGMENTS (Tables) link:presentationLink link:calculationLink link:definitionLink 30603 - Disclosure - NET LOSS PER SHARE (Tables) link:presentationLink link:calculationLink link:definitionLink 30703 - Disclosure - FINANCIAL ASSETS AND LIABILITIES (Tables) link:presentationLink link:calculationLink link:definitionLink 30803 - Disclosure - INTANGIBLE ASSETS INCLUDING GOODWILL (Tables) link:presentationLink link:calculationLink link:definitionLink 30903 - Disclosure - BORROWINGS (Tables) link:presentationLink link:calculationLink link:definitionLink 31103 - Disclosure - EQUITY (Tables) link:presentationLink link:calculationLink link:definitionLink 31203 - Disclosure - RETIREMENT-RELATED BENEFITS (Tables) link:presentationLink link:calculationLink link:definitionLink 31403 - Disclosure - REVISION OF PRIOR PERIOD FINANCIAL STATEMENTS (Tables) link:presentationLink link:calculationLink link:definitionLink 40301 - Disclosure - REVENUE RECOGNITION - Remaining Performance Obligations (Details) link:presentationLink link:calculationLink link:definitionLink 40303 - Disclosure - REVENUE RECOGNITION - Performance Obligations Satisfied or Partially Satisfied in Prior Periods (Details) link:presentationLink link:calculationLink link:definitionLink 40304 - Disclosure - REVENUE RECOGNITION - Reconciliation of Contract Balances (Details) link:presentationLink link:calculationLink link:definitionLink 40601 - Disclosure - NET LOSS PER SHARE - Computation of basic and diluted earnings per share (Details) link:presentationLink link:calculationLink link:definitionLink