According to the 2017 annual report as of Dec 31 2017 head count was at 366.6k. Since then there has been a layoff in the first q of approx 10k and a Services announcement of another 10k being resourced in 2018 with a remaining 5k not having a place to land. The CFO announced at the end of 2nd q that he had accelerated those numbers into the first half to make up for the Mainframe slowing down. So if I do my math correctly we should be 366.6 - 10= 356.6 and assume the services announcement is 2/3rds of the way done, that would result in 10k being gone with another 5k to hit before year end or 356.6 - 10k = 346.6 with 5 k to go. Assume the goal is approx 340k by year end. Spin off services (non-strategic), right size for fortune 250 accounts, and spin off DASD and Power, and you result in approx 140k being spun off. That results in IBM netting out to 200k before it’s all said and done