INTERNATIONAL BUSINESS MACHINES CORP | 2013 | FY | 3


($ in millions)
For the year ended December 31:201320122011
Cost$ 122$ 132$ 120
Selling, general and administrative 435 498 514
Research, development and engineering 57 59 62
Other (income) and expense (1)
Pre-tax stock-based compensation cost 614 688 697
Income tax benefits (213) (240) (246)
Total stock-based compensation cost$ 402$ 448$ 450

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