How to use fully qualified acronyms

Which is proper/acceptable?

Take for instance this sentence:

We would like to use IBM machines.

Now consider that I needed to fully qualify IBM... How do I make this not read strangely?

We would like to use IBM (International Business Machines) machines.

or

We would like to use International Business Machines (IBM) machines.

(Please note that IBM is not the real acronym but it's similar to what I need to pull off)

EDIT:

I should add that part of my question is that if it's incorrect or less correct to put [Fully qualified name] (Acronym) or [Acronym] (Fully qualified name)

Answer

When using acronyms in writing, the APA Style Guide recommends:

When you do use abbreviations, always give the full name the first time you use it: The Modern Humanities Research Association (MHRA) -- unless it is commonly used as a word (AIDs, IQ, URL). Write out the complete name, and then give the abbreviation you will use (as illustrated above), unless the abbreviation is widely recognized (CIA).

IBM is a fairly well-recognized acronym. If you must write out the fully qualified name, however, then the most proper sentence would be:

We would like to use International Business Machines (IBM) machines.

As @Randolf mentioned, though, you might want to avoid calling them "IBM machines" because of the redundancy.