Berkshire Hathaway (BRK-B) 10-Q 8 May 23 2023 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2023	Apr. 25, 2023
Document Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Mar. 31, 2023
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q1
Entity File Number	001-14905
Entity Tax Identification Number	47-0813844
Entity Address, Address Line One	3555 Farnam Street
Entity Address, City or Town	Omaha
Entity Address, State or Province	NE
Entity Address, Postal Zip Code	68131
City Area Code	402
Local Phone Number	346-1400
Entity Registrant Name	BERKSHIRE HATHAWAY INC
Entity Central Index Key	0001067983
Current Fiscal Year End Date	--12-31
Entity Filer Category	Large Accelerated Filer
Entity Current Reporting Status	Yes
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Interactive Data Current	Yes
Entity Incorporation, State or Country Code	DE
Document Quarterly Report	true
Document Transition Report	false
Common Class A [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		585,848
Security 12b Title	Class A Common Stock
Trading Symbol	BRK.A
Security Exchange Name	NYSE
Common Class B [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		1,295,970,861
Security 12b Title	Class B Common Stock
Trading Symbol	BRK.B
Security Exchange Name	NYSE
M 1.300 Senior Notes Due 2024 [Member]
Document Information [Line Items]
Security 12b Title	1.300% Senior Notes due 2024
Trading Symbol	BRK24
Security Exchange Name	NYSE
M 0.000 Senior Notes Due 2025 [Member]
Document Information [Line Items]
Security 12b Title	0.000% Senior Notes due 2025
Trading Symbol	BRK25
Security Exchange Name	NYSE
M 1.125 Senior Notes Due 2027 [Member]
Document Information [Line Items]
Security 12b Title	1.125% Senior Notes due 2027
Trading Symbol	BRK27
Security Exchange Name	NYSE
M 2.150 Senior Notes Due 2028 [Member]
Document Information [Line Items]
Security 12b Title	2.150% Senior Notes due 2028
Trading Symbol	BRK28
Security Exchange Name	NYSE
M 1.500 Senior Notes Due 2030 [Member]
Document Information [Line Items]
Security 12b Title	1.500% Senior Notes due 2030
Trading Symbol	BRK30
Security Exchange Name	NYSE
M 2.000 Senior Notes Due 2034 [Member]
Document Information [Line Items]
Security 12b Title	2.000% Senior Notes due 2034
Trading Symbol	BRK34
Security Exchange Name	NYSE
M 1.625 Senior Notes Due 2035 [Member]
Document Information [Line Items]
Security 12b Title	1.625% Senior Notes due 2035
Trading Symbol	BRK35
Security Exchange Name	NYSE
M 2.375 Senior Notes Due 2039 [Member]
Document Information [Line Items]
Security 12b Title	2.375% Senior Notes due 2039
Trading Symbol	BRK39
Security Exchange Name	NYSE
M 0.500 Senior Notes Due 2041 [Member]
Document Information [Line Items]
Security 12b Title	0.500% Senior Notes due 2041
Trading Symbol	BRK41
Security Exchange Name	NYSE
M 2.625 Senior Notes Due 2059 [Member]
Document Information [Line Items]
Security 12b Title	2.625% Senior Notes due 2059
Trading Symbol	BRK59
Security Exchange Name	NYSE

Consolidated Balance Sheets

Consolidated Balance Sheets € in Millions, £ in Millions, $ in Millions, ¥ in Billions		Mar. 31, 2023 USD ($)		Dec. 31, 2022 USD ($)
ASSETS
Investments in fixed maturity securities		$ 22,566		$ 25,128
Investments in equity securities		328,161	[1]	308,793	[2]
Equity method investments		26,403		28,050
Loans and finance receivables		23,144		23,208
Inventories		25,499		25,366
Equipment held for lease		15,674		15,584
Goodwill	[3]	83,502		78,119
Total assets		997,072		948,465
LIABILITIES
Life, annuity and health insurance benefits		19,937
Income taxes, principally deferred		86,206		77,368
Total liabilities		480,812		466,784
Redeemable noncontrolling interests		3,183
Shareholders’ equity:
Common stock		8		8
Capital in excess of par value		35,156		35,167
Accumulated other comprehensive income		(4,976)		(5,052)
Retained earnings		546,631		511,127
Treasury stock, at cost		(72,265)		(67,826)
Berkshire Hathaway shareholders’ equity		504,554		473,424
Noncontrolling interests		8,523		8,257
Total shareholders’ equity		513,077		481,681
Total liabilities and shareholders' equity		997,072		948,465
Insurance and Other [Member]
ASSETS
Cash and cash equivalents	[4]	23,805		32,260
Short-term investments in U.S. Treasury Bills		103,869		92,774
Investments in fixed maturity securities		22,566		25,128
Investments in equity securities		328,161		308,793
Equity method investments		26,403		28,050
Loans and finance receivables		23,144		23,208
Other receivables		45,674		43,490
Inventories		25,499		25,366
Property, plant and equipment		21,208		21,113
Equipment held for lease		15,674		15,584
Goodwill		50,997		51,522
Other intangible assets		30,001		29,187
Deferred charges - retroactive reinsurance		9,699		9,870
Other		19,729		19,657
Total assets		746,429		726,002
LIABILITIES
Unpaid losses and loss adjustment expenses		107,957		107,472
Unpaid losses and loss adjustment expenses under retroactive reinsurance contracts		35,063		35,415
Unearned premiums		30,359		28,657
Life, annuity and health insurance benefits		19,937		19,753
Other policyholder liabilities		11,231		11,370
Accounts payable, accruals and other liabilities		32,842		33,201
Aircraft repurchase liabilities and unearned lease revenues		7,052		6,820
Notes payable and other borrowings		41,436		46,538
Total liabilities		285,877		289,226
Railroad, Utilities and Energy [Member]
ASSETS
Cash and cash equivalents	[4]	2,942		3,551
Receivables		6,814		4,795
Property, plant and equipment		168,973		160,268
Goodwill		32,505		26,597
Regulatory assets		5,557		5,062
Other		33,852		22,190
Total assets		250,643		222,463
LIABILITIES
Accounts payable, accruals and other liabilities		19,683		16,615
Regulatory liabilities		6,858		7,369
Notes payable and other borrowings		82,188		76,206
Total liabilities		$ 108,729		$ 100,190
[1] Approximately 77 % of the aggregate fair value was concentrated in five companies (American Express Company – $ 25.0 billion; Apple Inc. – $ 151.0 billion; Bank of America Corporation – $ 29.5 billion; The Coca-Cola Company – $ 24.8 billion and Chevron Corporation – $ 21.6 billion). Approximately 75 % of the aggregate fair value was concentrated in five companies (American Express Company – $ 22.4 billion; Apple Inc. – $ 119.0 billion; Bank of America Corporation – $ 34.2 billion; The Coca-Cola Company – $ 25.4 billion and Chevron Corporation – $ 30.0 billion). Net of accumulated goodwill impairments of $ 11.0 billion as of March 31, 2023 and December 31, 2022 . Includes U.S. Treasury Bills with maturities of three months or less when purchased of $ 3.6 billion at March 31, 2023 and $ 2.6 billion at December 31, 2022.

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Billions	Mar. 31, 2023	Dec. 31, 2022
U.S. Treasury Bills [Member]
Cash equivalents	$ 3.6	$ 2.6

Consolidated Statements of Earn

Consolidated Statements of Earnings - USD ($) $ in Millions		3 Months Ended
		Mar. 31, 2023	Mar. 31, 2022
Revenues:
Leasing revenues		$ 2,044	$ 1,672
Total revenues		85,393	70,843
Investment and derivative contract gains (losses)		34,758	(1,978)
Costs and expenses:
Total costs and expenses		76,087	62,247
Earnings before income taxes and equity method earnings		44,064	6,618
Equity method earnings		688	339
Earnings before income taxes		44,752	6,957
Income tax expense		8,995	1,252
Net earnings		35,757	5,705
Earnings attributable to noncontrolling interests		253	125
Net earnings attributable to Berkshire Hathaway shareholders		$ 35,504	$ 5,580
Equivalent Class A [Member]
Earnings per share:
Net earnings per average equivalent		$ 24,377	$ 3,784
Average equivalent shares outstanding		1,456,438	1,474,703
Equivalent Class B [Member]
Earnings per share:
Net earnings per average equivalent	[1]	$ 16.25	$ 2.52
Average equivalent shares outstanding		2,184,657,109	2,212,054,009
Insurance and Other [Member]
Revenues:
Insurance premiums earned		$ 19,796	$ 17,488
Sales and service revenues		38,388	37,862
Leasing revenues		2,044	1,672
Interest, dividend and other investment income		3,229	1,862
Total revenues		63,457	58,884
Costs and expenses:
Insurance losses and loss adjustment expenses		14,221	13,332
Life, annuity and health insurance benefits		785	1,337
Insurance underwriting expenses		3,587	2,604
Cost of sales and services		30,319	29,785
Cost of leasing		1,477	1,232
Selling, general and administrative expenses		5,602	4,251
Interest expense		328	264
Total costs and expenses		56,319	52,805
Railroad, Utilities and Energy [Member]
Revenues:
Freight rail transportation revenues		6,001	5,944
Utility and energy operating revenues		14,917	4,818
Service revenues and other income		1,018	1,197
Total revenues		21,936	11,959
Costs and expenses:
Freight rail transportation expenses		4,161	3,925
Utilities and energy cost of sales and other expenses		13,846	3,591
Other expenses		871	1,156
Interest expense		890	770
Total costs and expenses		$ 19,768	$ 9,442
[1] Class B shares are economically equivalent to one-fifteen-hundredth of a Class A share. Accordingly, net earnings per average equivalent Class B share outstanding is equal to one-fifteen-hundredth of the equivalent Class A amount. See Note 19.

Consolidated Statements of Ea_2

Consolidated Statements of Earnings (Parenthetical)	Mar. 31, 2023
Income Statement [Abstract]
Economic equivalent of Class B share to Class A share	0.0667%

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Statement of Comprehensive Income [Abstract]
Net earnings	$ 35,757	$ 5,705
Other comprehensive income:
Unrealized gains (losses) on investments	247	(236)
Applicable income taxes	(53)	51
Foreign currency translation	249	(315)
Applicable income taxes	6	(11)
Long duration insurance contract discount rate changes	(367)	3,078
Applicable income taxes	76	(659)
Defined benefit pension plans	50	26
Applicable income taxes	(6)	(5)
Other, net	(120)	87
Other comprehensive income, net	82	2,016
Comprehensive income	35,839	7,721
Comprehensive income attributable to noncontrolling interests	259	122
Comprehensive income attributable to Berkshire Hathaway shareholders	$ 35,580	$ 7,599

Consolidated Statements of Chan

Consolidated Statements of Changes in Shareholders' Equity - USD ($) $ in Millions	Total	Common stock and capital in excess of par value	Accumulated other comprehensive income	Retained earnings	Treasury Stock	Noncontrolling interests	Cumulative Effect, Period of Adoption, Adjusted Balance [Member]	Cumulative Effect, Period of Adoption, Adjusted Balance [Member] Common stock and capital in excess of par value	Cumulative Effect, Period of Adoption, Adjusted Balance [Member] Accumulated other comprehensive income	Cumulative Effect, Period of Adoption, Adjusted Balance [Member] Retained earnings	Cumulative Effect, Period of Adoption, Adjusted Balance [Member] Treasury Stock	Cumulative Effect, Period of Adoption, Adjusted Balance [Member] Noncontrolling interests	Originally, Previously reported [Member]	Originally, Previously reported [Member] Common stock and capital in excess of par value	Originally, Previously reported [Member] Accumulated other comprehensive income	Originally, Previously reported [Member] Retained earnings	Originally, Previously reported [Member] Treasury Stock	Originally, Previously reported [Member] Noncontrolling interests	Effect of adoption of ASU 2018-12 [Member]	Effect of adoption of ASU 2018-12 [Member] Accumulated other comprehensive income	Effect of adoption of ASU 2018-12 [Member] Retained earnings
Beginning Balance at Dec. 31, 2021	$ 514,930	$ 35,600	$ (4,027)	$ 534,421	$ (59,795)	$ 8,731	$ 510,299	$ 35,600	$ (8,123)	$ 533,886	$ (59,795)	$ 8,731							$ (4,631)	$ (4,096)	$ (535)
Accounting Standards Update [Extensible Enumeration]	Accounting Standards Update201812 [Member]
Net earnings	$ 5,705			5,580		125							$ 5,585
Other comprehensive income, net	2,016		2,019			(3)							(404)
Acquisition of common stock	(3,111)				(3,111)
Transactions with noncontrolling interests and other	(135)	(6)				(129)
Ending Balance at Mar. 31, 2022	514,774	35,594	(6,104)	539,466	(62,906)	8,724
Beginning Balance at Dec. 31, 2022	$ 481,681	35,175	(5,052)	511,127	(67,826)	8,257							$ 480,617	$ 35,175	$ (6,591)	$ 511,602	$ (67,826)	$ 8,257	$ 1,064	$ 1,539	$ (475)
Accounting Standards Update [Extensible Enumeration]	Accounting Standards Update201812 [Member]
Net earnings	$ 35,757			35,504		253
Other comprehensive income, net	82		76			6
Acquisition of common stock	(4,439)				(4,439)
Transactions with noncontrolling interests and other	(4)	(11)				7
Ending Balance at Mar. 31, 2023	$ 513,077	$ 35,164	$ (4,976)	$ 546,631	$ (72,265)	$ 8,523

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023		Mar. 31, 2022
Cash flows from operating activities:
Net earnings	$ 35,757		$ 5,705
Adjustments to reconcile net earnings to operating cash flows:
Investment (gains) losses	(34,758)		1,735
Depreciation and amortization	3,051		2,703
Other	(1,293)		(960)
Changes in operating assets and liabilities:
Unpaid losses and loss adjustment expenses	22		558
Deferred charges - retroactive reinsurance	172		215
Unearned premiums	1,686		1,912
Receivables and originated loans	(922)		(3,536)
Inventories	(15)		(1,842)
Other assets	(987)		(328)
Other liabilities	(2,649)		(165)
Income taxes	8,629		829
Net cash flows from operating activities	8,693		6,826
Cash flows from investing activities:
Purchases of equity securities	(2,873)		(51,119)
Sales of equity securities	13,283		9,724
Purchases of U.S. Treasury Bills and fixed maturity securities	(45,515)		(58,746)
Sales of U.S. Treasury Bills and fixed maturity securities	12,982		37,795
Redemptions and maturities of U.S. Treasury Bills and fixed maturity securities	25,364		6,571
Acquisitions of businesses, net of cash acquired	(7,629)		(34)
Purchases of property, plant and equipment and equipment held for lease	(3,713)		(3,090)
Other	182		333
Net cash flows from investing activities	(7,919)		(58,566)
Cash flows from financing activities:
Changes in short term borrowings, net	1,098		(183)
Acquisition of treasury stock	(4,450)		(3,180)
Other, principally transactions with noncontrolling interests	(380)		(367)
Net cash flows from financing activities	(9,922)		2,643
Effects of foreign currency exchange rate changes	47		53
Increase (decrease) in cash and cash equivalents and restricted cash	(9,101)		(49,044)
Cash and cash equivalents and restricted cash at beginning of year	36,399		88,706
Cash and cash equivalents and restricted cash at end of first quarter	27,298		39,662
Restricted cash, included in other assets at beginning of year	588		522
Restricted cash, included in other assets at end of first quarter	$ 551		$ 549
Restricted Cash and Cash Equivalents, Asset, Statement of Financial Position [Extensible List]	Other		Other
Insurance and Other [Member]
Cash flows from financing activities:
Proceeds from borrowings			$ 6,977
Repayments of borrowings	$ (4,946)		(614)
Cash and cash equivalents at beginning of year	32,260	[1]	85,319
Cash and cash equivalents at end of first quarter	23,805	[1]	35,542
Railroad, Utilities and Energy [Member]
Cash flows from financing activities:
Proceeds from borrowings			405
Repayments of borrowings	(1,244)		(395)
Cash and cash equivalents at beginning of year	3,551	[1]	2,865
Cash and cash equivalents at end of first quarter	$ 2,942	[1]	$ 3,571
[1] Includes U.S. Treasury Bills with maturities of three months or less when purchased of $ 3.6 billion at March 31, 2023 and $ 2.6 billion at December 31, 2022.

General

General	3 Months Ended
	Mar. 31, 2023
Organization Consolidation And Presentation Of Financial Statements [Abstract]
General	Note 1. General The accompanying unaudited Consolidated Financial Statements include the accounts of Berkshire Hathaway Inc. (“Berkshire” or “Company”) consolidated with the accounts of all its subsidiaries and affiliates in which Berkshire holds controlling financial interests as of the financial statement date. In these notes, the terms “us,” “we” or “our” refer to Berkshire and its consolidated subsidiaries. Reference is made to Berkshire’s most recently issued Annual Report on Form 10-K (“Annual Report”), which includes information necessary or useful to understanding Berkshire’s businesses and financial statement presentations. Our significant accounting policies and practices were presented as Note 1 to the Consolidated Financial Statements included in the Annual Report. Financial information in this Quarterly Report reflects all adjustments (consisting only of normal recurring adjustments) that are, in the opinion of management, necessary to a fair statement of results for the interim periods in accordance with accounting principles generally accepted in the United States (“GAAP”). For a number of reasons, our results for interim periods are not normally indicative of results to be expected for the year. The timing and magnitude of catastrophe losses incurred by insurance subsidiaries and the estimation error inherent to the process of determining liabilities for unpaid losses of insurance subsidiaries can be more significant to results of interim periods than to results for a full year. Given the size of our equity security investment portfolio, changes in market prices and the related changes in unrealized gains and losses on equity securities will produce significant volatility in our interim and annual earnings. In addition, the magnitude of gains and losses from the periodic revaluation of certain assets and liabilities denominated in foreign currencies and asset impairment charges may cause significant variations in periodic net earnings. To varying degrees, the consequences of the COVID-19 pandemic continue to affect our operating businesses. Significant government and private sector actions have been taken since 2020 to control the spread and mitigate the economic effects of the virus and its variants. The development of geopolitical conflicts, supply chain disruptions and government actions to slow inflation in recent years have produced varying effects on our operating businesses. The economic effects from these events over longer terms cannot be reasonably estimated at this time. Accordingly, significant estimates used in the preparation of our financial statements, including those associated with evaluations of certain long-lived assets, goodwill and other intangible assets for impairment, expected credit losses on amounts owed to us and the estimations of certain losses assumed under insurance and reinsurance contracts, may be subject to significant adjustments in future periods.

New accounting pronouncements

New accounting pronouncements	3 Months Ended
	Mar. 31, 2023
Accounting Changes And Error Corrections [Abstract]
New accounting pronouncements	Note 2. New accounting pronouncements We adopted Accounting Standards Update 2018-12 “Targeted Improvements to the Accounting for Long Duration Contracts” (“ASU 2018-12”) as of January 1, 2023, which modifies the accounting, reporting and disclosures related to long duration insurance contracts and most significantly the measurement of our long duration life, annuity and health benefit liabilities. ASU 2018-12 was applied retrospectively to contracts in-force beginning as of January 1, 2021 (the “transition date”). The Consolidated Financial Statements for 2022 and 2021 were revised to reflect the effects of the adoption of ASU 2018-12. As of the transition date, the after-tax impact of changes in cash flow assumptions were recorded in retained earnings and the after-tax effect of changes in discount rates assumptions were recorded in accumulated other comprehensive income. The effects of the adoption of ASU 2018-12 on our Consolidated Financial Statements as of January 1, 2021 and for the years ending December 31, 2022 and 2021 are included in Part II, Item 5 of this Report. Beginning as of January 1, 2021, the cash flow assumptions used in measuring benefit liabilities are reviewed at least annually, with the effects of assumption changes recorded in earnings. Further, the discount rate assumptions used in measuring benefit liabilities are revised each quarterly reporting period based on the prevailing observable upper-medium grade (generally considered to be single A-rated credit ratings) corporate bond yields that reflect the duration characteristics and currency attributes of the liabilities, using interpolation for durations between the observable yields. Changes to benefits liabilities arising from changes in discount rate assumptions are recorded in other comprehensive income. In measuring benefit liabilities and amortizing capitalized acquisition costs under long duration insurance contracts, we generally aggregate contracts by issuance year. ASU 2018-12 also requires certain disclosures for long duration insurance liabilities. See Note 16. Notes to Consolidated Financial Statements (Continued) Note 2. New accounting pronouncements (Continued) The effects from adopting ASU 2018-12 on affected line items from our Consolidated Statement of Earnings and Comprehensive Income for the quarter ended March 31, 2022 follows in millions, except per share amounts. First Quarter 2022 Previously reported Increase (decrease) As revised Revenues: Insurance premiums earned $ 17,492 $ ( 4 ) $ 17,488 Costs and expenses: Life, annuity and health insurance benefits 1,323 14 1,337 Insurance underwriting expenses 2,767 ( 163 ) 2,604 Earnings before income taxes 6,812 145 6,957 Income tax expense 1,227 25 1,252 Net earnings 5,585 120 5,705 Net earnings attributable to Berkshire Hathaway shareholders $ 5,460 $ 120 $ 5,580 Other comprehensive income: Foreign currency translation ( 316 ) 1 ( 315 ) Long duration insurance contracts — 2,419 2,419 Other comprehensive income, net ( 404 ) 2,420 2,016 Comprehensive income attributable to Berkshire Hathaway shareholders $ 5,059 $ 2,540 $ 7,599 Net earnings per average equivalent Class A share $ 3,702 $ 82 $ 3,784 Net earnings per average equivalent Class B share $ 2.47 $ 0.05 $ 2.52

Significant business acquisitio

Significant business acquisitions	3 Months Ended
	Mar. 31, 2023
Business Combinations [Abstract]
Significant business acquisitions	Note 3. Significant business acquisitions Our long-held acquisition strategy is to acquire businesses that have consistent earning power, good returns on equity and able and honest management. Financial results attributable to business acquisitions are included in our Consolidated Financial Statements beginning on their respective acquisition dates. On January 31, 2023, we acquired an additional 41.4 % interest in Pilot Travel Centers, LLC (“Pilot”) for approximately $ 8.2 billion. We previously owned a 38.6 % interest in Pilot and accounted for that investment under the equity method. We now control Pilot for financial reporting purposes. We applied the equity method through the end of January 2023 and began consolidating Pilot’s financial statements in our Consolidated Financial Statements on February 1, 2023. Pilot is headquartered in Knoxville, Tennessee and operates travel centers in North America (primarily under the names Pilot or Flying J) with more than 650 travel center locations across 43 U.S. states and six Canadian provinces. Pilot also has over 150 retail locations in the U.S. and Canada where it sells diesel fuel through various arrangements with third party travel centers. Among its business activities, Pilot operates large wholesale fuel and fuel marketing platforms in the U.S. and operates a water hauling and disposal business in the oil fields sector. As Pilot’s most significant business activities include involve purchasing and selling fuel (energy) on a wholesale and retail basis, and engaging in other energy-related business activities, including oil field services, we have included Pilot within the railroad, utilities and energy sections of our Consolidated Balance Sheet and Consolidated Statement of Earnings beginning February 1, 2023. Pilot’s revenues and net earnings attributable to Berkshire shareholders included in Berkshire’s Consolidated Financial Statements for the two months ending March 31, 2023 were $ 9.5 billion and $ 83 million, respectively. Our equity method earnings from Pilot for the month of January 2023 were $ 105 million. In applying the acquisition method of accounting, we were required to remeasure our previously held 38.6 % investment in Pilot to fair value. In the first quarter of 2023, we recognized a one-time, non-cash remeasurement gain of approximately $ 3.0 billion, representing the excess of the fair value of that interest over the carrying value under the equity method, as a component of investment gains (losses). Notes to Consolidated Financial Statements (Continued) Note 3. Significant business acquisitions ( Continued) Under the terms of an agreement, the holder of the remaining noncontrolling interest in Pilot has the option to require us to redeem for cash, all or a portion of the interest beginning in 2024. The cash consideration will be based on Pilot’s future earnings, cash and debt. We have concluded that the remaining Pilot noncontrolling interest represents a redeemable interest under GAAP and are presenting such interests between liabilities and shareholders’ equity in the Consolidated Balance Sheet. We valued the noncontrolling interest at fair value as of the acquisition date. Thereafter, we will increase or decrease the redeemable noncontrolling interest by the share of the earnings or losses attributable to the interest and will further adjust the balance, as appropriate, if the current estimated redemption value exceeds the carrying value. The preliminary values of the Pilot identified assets acquired, liabilities assumed and redeemable noncontrolling interests are summarized as follows (in millions). Valuations of certain assets and liabilities, including property plant and equipment, other intangible assets and goodwill, as of the acquisition date have not been finalized at this time and are provisional. Pilot Property, plant and equipment $ 8,136 Goodwill and other intangible assets 13,347 Other 6,934 Assets acquired $ 28,417 Notes payable $ 5,876 Other 4,789 Liabilities assumed 10,665 Noncontrolling interests, predominantly redeemable 3,370 Net assets $ 14,382 On October 19, 2022 , Berkshire acquired all of the outstanding common stock of Alleghany Corporation (“Alleghany”) for approximately $ 11.5 billion, which included the value of certain Alleghany equity awards, pursuant to a definitive agreement and plan of merger dated as of March 20, 2022 . Alleghany operates a group of property and casualty reinsurance and insurance businesses. It also owns a portfolio of non-financial businesses. A summary of the preliminary values of the Alleghany identified assets acquired and liabilities assumed as of October 19, 2022 follows (in millions). Valuations of certain assets, such as intangible assets and goodwill, and certain liabilities as of the acquisition date have not been finalized at this time and are provisional. Alleghany Cash, cash equivalents and U.S. Treasury Bills $ 3,762 Investments in fixed maturity and equity securities 15,982 Loans and other receivables 5,650 Goodwill and other intangible assets 6,559 Other 3,637 Assets acquired $ 35,590 Unpaid losses and loss adjustment expenses $ 15,080 Unearned premiums 3,536 Notes payable 2,169 Other 3,300 Liabilities assumed 24,085 Net assets $ 11,505 The following table sets forth certain unaudited pro forma consolidated earnings data for the three months ended March 31, 2022 as if the Alleghany and Pilot acquisitions were consummated on the same terms at the beginning of 2022 (in millions, except per share amounts). March 31, Revenues $ 87,548 Net earnings attributable to Berkshire Hathaway shareholders 5,666 Net earnings per equivalent Class A common share 3,842

Investments in fixed maturity s

Investments in fixed maturity securities	3 Months Ended
	Mar. 31, 2023
Investments Debt And Equity Securities [Abstract]
Investments in fixed maturity securities	Note 4. Investments in fixed maturity securities Investments in fixed maturity securities as of March 31, 2023 and December 31, 2022 are summarized by type below (in millions). Amortized Unrealized Unrealized Fair March 31, 2023 U.S. Treasury, U.S. government corporations and agencies $ 9,588 $ 8 $ ( 191 ) $ 9,405 Foreign governments 11,184 48 ( 144 ) 11,088 Corporate bonds 1,532 263 ( 4 ) 1,791 Other 261 24 ( 3 ) 282 $ 22,565 $ 343 $ ( 342 ) $ 22,566 December 31, 2022 U.S. Treasury, U.S. government corporations and agencies $ 10,039 $ 12 $ ( 249 ) $ 9,802 Foreign governments 10,454 50 ( 177 ) 10,327 Corporate bonds 1,945 256 ( 6 ) 2,195 Other 2,735 77 ( 8 ) 2,804 $ 25,173 $ 395 $ ( 440 ) $ 25,128 The fair value of investments in U.S. Treasury securities as of March 31, 2023 included approximately $ 8.8 billion of securities that mature in 2023 and 2024 . As of March 31, 2023, approximately 93 % of our foreign government holdings were rated AA or higher by at least one of the major rating agencies. The amortized cost and estimated fair value of fixed maturity securities at March 31, 2023 are summarized below by contractual maturity dates. Amounts are in millions. Actual maturities may differ from contractual maturities due to prepayment rights held by issuers. Due in one Due after one Due after five Due after Mortgage- Total Amortized cost $ 14,038 $ 7,426 $ 780 $ 139 $ 182 $ 22,565 Fair value 13,832 7,370 1,016 149 199 22,566

Investments in equity securitie

Investments in equity securities	3 Months Ended
	Mar. 31, 2023
Investments Debt And Equity Securities [Abstract]
Investments in equity securities	Note 5. Investments in equity securities Investments in equity securities as of March 31, 2023 and December 31, 2022 are summarized as follows (in millions). Cost Basis Net Unrealized Fair Value March 31, 2023* Banks, insurance and finance $ 24,023 $ 41,292 $ 65,315 Consumer products 40,003 144,506 184,509 Commercial, industrial and other 57,316 21,021 78,337 $ 121,342 $ 206,819 $ 328,161 —————— * Approximately 77 % of the aggregate fair value was concentrated in five companies (American Express Company – $ 25.0 billion; Apple Inc. – $ 151.0 billion; Bank of America Corporation – $ 29.5 billion; The Coca-Cola Company – $ 24.8 billion and Chevron Corporation – $ 21.6 billion). Cost Basis Net Unrealized Fair Value December 31, 2022* Banks, insurance and finance $ 25,893 $ 43,663 $ 69,556 Consumer products 40,508 112,384 152,892 Commercial, industrial and other 65,209 21,136 86,345 $ 131,610 $ 177,183 $ 308,793 —————— * Approximately 75 % of the aggregate fair value was concentrated in five companies (American Express Company – $ 22.4 billion; Apple Inc. – $ 119.0 billion; Bank of America Corporation – $ 34.2 billion; The Coca-Cola Company – $ 25.4 billion and Chevron Corporation – $ 30.0 billion). Notes to Consolidated Financial Statements (Continued) Note 5. Investments in equity securities (Continued) During 2022, we began to acquire common stock of Occidental Petroleum Corporation (“Occidental”). Our aggregate voting interest in Occidental exceeded 20 % on August 4, 2022 and we adopted the equity method as of that date. See Note 6. We report our investments in Occidental Cumulative Perpetual Preferred Stock and Occidental common stock warrants at fair value as equity securities, as such interests are not in-substance common stock under GAAP and are not eligible for the equity method. As of March 31, 2023, our investment in Occidental preferred stock had an aggregate liquidation value of approximately $ 9.5 billion. During March of 2023, Occidental issued mandatory redemption notifications at a price of 110 % of the liquidation value, plus accrued and unpaid dividends for $ 474 million of preferred stock liquidation value due to excess distributions by Occidental to its common stockholders, as defined under the agreement. The preferred stock accrues dividends at 8 % per annum and is redeemable at the option of Occidental commencing in 2029 at a redemption price equal to 105 % of the liquidation preference, plus any accumulated and unpaid dividends. Our investment in Occidental warrants allows us to purchase up to 83.86 million shares of Occidental common stock at an exercise price of $ 59.62 per share. The warrants are exercisable in whole or in part until one year after the redemption of the preferred stock. As of March 31, 2023, we owned 151.6 million shares of American Express Company (“American Express”) common stock representing 20.4 % of the American Express outstanding common stock. Since 1995, we have been party to an agreement with American Express whereby we agreed to vote a significant portion of our shares in accordance with the recommendations of the American Express Board of Directors. We have also agreed to passivity commitments as requested by the Board of Governors of the Federal Reserve System, which collectively, in our judgment, restrict our ability to exercise significant influence over the operating and financial policies of American Express. Accordingly, we do not use the equity method with respect to our investment in American Express common stock and we continue to record our investment at fair value.

Equity method investments

Equity method investments	3 Months Ended
	Mar. 31, 2023
Equity Method Investments And Joint Ventures [Abstract]
Equity method investments	Note 6. Equity method investments Berkshire and its subsidiaries hold investments in certain businesses that are accounted for pursuant to the equity method. Currently, the most significant of these are our investments in the common stock of The Kraft Heinz Company (“Kraft Heinz”) and Occidental. We own 26.5 % of Kraft Heinz common stock and we own 23.5 % of Occidental common stock, which excludes the potential effect of the exercise of the Occidental common stock warrants that are included in investments in equity securities. Kraft Heinz manufactures and markets food and beverage products, including condiments and sauces, cheese and dairy, meals, meats, refreshment beverages, coffee and other grocery products. Occidental is an international energy company, whose activities include oil and natural gas exploration, development and production, and chemicals manufacturing businesses. Occidental’s midstream businesses purchase, market, gather, process, transport and store various oil, natural gas, carbon dioxide and other products. Occidental’s financial information is not available in time for concurrent reporting in our Consolidated Financial Statements. Therefore, we report the equity method effects for Occidental on a one-quarter lag. Our earnings in the first quarter of 2023 included our share of Occidental’s earnings from its fourth quarter of 2022. The common stock of Kraft Heinz and Occidental are publicly traded. The fair values and carrying values of these investments in addition to the carrying values of our other significant equity method investments are summarized as follows (in millions). Carrying Value Fair Value March 31, December 31, March 31, December 31, Kraft Heinz $ 13,033 $ 12,937 $ 12,585 $ 13,249 Occidental 12,927 11,484 13,217 12,242 Other 443 3,629 $ 26,403 $ 28,050 Our other significant equity method investments included Pilot through January 31, 2023. Beginning February 1, 2023, we ceased accounting for Pilot under the equity method and began consolidating Pilot for financial reporting purposes. Our investment in Pilot under the equity method was $ 3.2 billion at December 31, 2022. Other significant equity method investments also included our 50 % interest in Berkadia Commercial Mortgage LLC (“Berkadia”) with Jefferies Financial Group Inc. (“Jefferies”) owning the other 50 % interest. Berkadia provides capital solutions, investment sales advisory and mortgage servicing for multifamily and commercial real estate. Berkadia’s commercial paper borrowing capacity (currently limited to $ 1.5 billion) is supported by a surety policy issued by a Berkshire insurance subsidiary. Jefferies is obligated to indemnify us for one-half of any losses incurred under the policy. The carrying values of our investments in Kraft Heinz and Berkadia approximate our share of the net equity of each of these entities. The carrying value of our investment in Occidental common stock exceeded our share of its shareholders’ equity as of December 31, 2022 by approximately $ 8 billion. Based upon the limited information available to us, we concluded the excess represents goodwill. Notes to Consolidated Financial Statements (Continued) Note 6. Equity method investments (Continued) Our earnings and distributions received from equity method investments are summarized in the table below (in millions). As previously indicated, we are reporting the equity method effects for Occidental on a one-quarter lag. Thus, the earnings we recorded in the first quarter of 2023 related to Occidental’s earnings for the fourth quarter of 2022. Equity method earnings attributable to Pilot were $ 105 million for the month ending January 31, 2023 and $ 107 million for the first quarter of 2022. Equity in Earnings Distributions Received First Quarter First Quarter 2023 2022 2023 2022 Kraft Heinz $ 222 $ 206 $ 130 $ 130 Occidental 370 — 25 — Other 96 133 — 2 $ 688 $ 339 $ 155 $ 132 Summarized consolidated financial information of Kraft Heinz follows (in millions). April 1, December 31, Assets $ 90,943 $ 90,513 Liabilities 41,590 41,643 First Quarter 2023 2022 Sales $ 6,489 $ 6,045 Net earnings attributable to Kraft Heinz common shareholders 836 776 Summarized consolidated financial information of Occidental follows (in millions). December 31, Assets $ 72,609 Liabilities 42,524 Quarter ending Total revenues and other income $ 8,326 Net earnings attributable to Occidental common shareholders 1,727

Investment and derivative contr

Investment and derivative contract gains (losses)	3 Months Ended
	Mar. 31, 2023
Investments Debt And Equity Securities [Abstract]
Investment and derivative contract gains (losses)	Note 7. Investment and derivative contract gains (losses) Investment and derivative contract gains (losses) in the first quarter of 2023 and 2022 are summarized as follows (in millions). First Quarter 2023 2022 Investment gains (losses): Equity securities: Change in unrealized investment gains (losses) during the period on $ 31,317 $ ( 1,775 ) Investment gains on securities sold during the period 370 89 31,687 ( 1,686 ) Fixed maturity securities: Gross realized gains 124 6 Gross realized losses ( 52 ) ( 49 ) Other 2,999 ( 6 ) Investment gains (losses) 34,758 ( 1,735 ) Derivative contract gains (losses) — ( 243 ) $ 34,758 $ ( 1,978 ) Notes to Consolidated Financial Statements (Continued) Note 7. Investment and derivative contract gains (losses) (Continued) Equity securities gains and losses include unrealized gains and losses from changes in fair values during the period on equity securities we still own, as well as gains and losses on securities we sold during the period. As reflected in the Consolidated Statements of Cash Flows, we received proceeds from sales of equity securities of approximately $ 13.3 billion in the first quarter of 2023 and $ 9.7 billion in the first quarter of 2022. In the preceding table, investment gains and losses on equity securities sold during the period represent the difference between the sales proceeds and the fair value of the equity securities sold at the beginning of the applicable period or, if later, the purchase date. Taxable gains and losses on equity securities sold are generally the difference between the proceeds from sales and original cost. Equity securities sold produced taxable gains of $ 2.2 billion in the first quarter of 2023 compared to taxable losses of $ 739 million in 2022. Other investment gains in the first quarter of 2023 included approximately $ 3 billion from the remeasurement of our pre-existing 38.6 % interest in Pilot through the application of acquisition accounting under GAAP. See Note 3. As of March 31, 2023, our exposure to losses in the future under our two outstanding equity index put option contracts is insignificant.

Loans and finance receivables

Loans and finance receivables	3 Months Ended
	Mar. 31, 2023
Receivables [Abstract]
Loans and finance receivables	Note 8. Loans and finance receivables Loans and finance receivables are summarized as follows (in millions). March 31, December 31, Loans and finance receivables before allowances and discounts $ 24,629 $ 24,664 Allowances for credit losses ( 876 ) ( 856 ) Unamortized acquisition discounts and points ( 609 ) ( 600 ) $ 23,144 $ 23,208 Loans and finance receivables are principally manufactured home loans, and to a lesser extent, commercial loans and site-built home loans. Reconciliations of the allowance for credit losses on loans and finance receivables for the first quarter of 2023 and 2022 follow (in millions). First Quarter 2023 2022 Balance at beginning of year $ 856 $ 765 Provision for credit losses 37 22 Charge-offs, net of recoveries ( 17 ) ( 6 ) Balance at March 31 $ 876 $ 781 As of March 31, 2023, substantially all manufactured and site-built home loans were evaluated collectively for impairment. As of March 31, 2023, we considered approximately 97 % of these loans to be current as to payment status. A summary of performing and non-performing home loans before discounts and allowances by year of loan origination as of March 31, 2023 follows (in millions). Origination Year 2023 2022 2021 2020 2019 Prior Total Performing $ 1,845 $ 4,830 $ 3,549 $ 2,752 $ 1,956 $ 8,204 $ 23,136 Non-performing 2 4 11 10 7 47 81 $ 1,847 $ 4,834 $ 3,560 $ 2,762 $ 1,963 $ 8,251 $ 23,217 We are also a lender under commercial loan agreements. These loans had an aggregate principal value of approximately $ 1.4 billion at March 31, 2023 and $ 1.9 billion at December 31, 2022. The largest commercial loan is currently to Seritage Growth Properties, with an unpaid principal balance of $ 800 million at March 31, 2023. Our commercial loans are generally secured by mortgages on real estate properties or by other assets and substantially all of these loans are current as to payment status.

Other receivables

Other receivables	3 Months Ended
	Mar. 31, 2023
Receivables [Abstract]
Other receivables	Note 9. Other receivables Other receivables are comprised of the following (in millions). Receivables of the railroad, utilities and energy businesses at March 31, 2023 included approximately $ 2.1 billion related to Pilot. March 31, December 31, Insurance and other: Insurance premiums receivable $ 19,212 $ 18,395 Reinsurance recoverables 7,191 7,106 Trade receivables 15,069 14,510 Other 4,871 4,154 Allowances for credit losses ( 669 ) ( 675 ) $ 45,674 $ 43,490 Railroad, utilities and energy: Trade receivables $ 5,855 $ 4,182 Other 1,112 754 Allowances for credit losses ( 153 ) ( 141 ) $ 6,814 $ 4,795 Provisions for credit losses in the first quarter with respect to receivables summarized above were $ 151 million in 2023 and $ 92 million in 2022. Charge-offs, net of recoveries, in the first quarter were $ 149 million in 2023 and $ 95 million in 2022.

Inventories

Inventories	3 Months Ended
	Mar. 31, 2023
Inventory Disclosure [Abstract]
Inventories	Note 10. Inventories Inventories of our insurance and other businesses are comprised of the following (in millions). March 31, December 31, Raw materials $ 6,484 $ 6,381 Work in process and other 3,365 3,464 Finished manufactured goods 5,955 5,739 Goods acquired for resale 9,695 9,782 $ 25,499 $ 25,366 Inventories of our railroad, utilities and energy businesses are included in other assets and were approximately $ 4.4 billion at March 31, 2023, of which approximately $ 2.2 billion was attributable to Pilot.

Property, plant and equipment i

Property, plant and equipment including equipment held for lease	3 Months Ended
	Mar. 31, 2023
Property, plant and equipment including equipment held for lease	Note 11. Property, plant and equipment A summary of property, plant and equipment of our insurance and other businesses follows (in millions). March 31, December 31, Land, buildings and improvements $ 14,533 $ 14,761 Machinery and equipment 27,190 26,690 Furniture, fixtures and other 5,193 4,847 46,916 46,298 Accumulated depreciation ( 25,708 ) ( 25,185 ) $ 21,208 $ 21,113 Notes to Consolidated Financial Statements (Continued) Note 11. Property, plant and equipment (Continued) A summary of property, plant and equipment of railroad and utilities and energy businesses follows (in millions). The utility generation, transmission and distribution systems and interstate natural gas pipeline assets are owned by regulated public utility and natural gas pipeline subsidiaries. Assets of Pilot are included in land, buildings, improvements and other within the utilities and energy section of the following table. March 31, December 31, Railroad: Land, track structure and other roadway $ 67,861 $ 67,350 Locomotives, freight cars and other equipment 16,003 16,031 Construction in progress 1,773 1,743 85,637 85,124 Accumulated depreciation ( 18,334 ) ( 17,899 ) 67,303 67,225 Utilities and energy: Utility generation, transmission and distribution systems 93,123 92,759 Interstate natural gas pipeline assets 18,492 18,328 Independent power plants and other assets 14,610 14,650 Land, buildings, improvements and other 8,205 — Construction in progress 6,246 5,357 140,676 131,094 Accumulated depreciation ( 39,006 ) ( 38,051 ) 101,670 93,043 $ 168,973 $ 160,268 Depreciation expense for the first three months of 2023 and 2022 is summarized below (in millions). First Quarter 2023 2022 Insurance and other $ 575 $ 564 Railroad, utilities and energy 1,739 1,542 $ 2,314 $ 2,106
Equipment held for lease [Member]
Property, plant and equipment including equipment held for lease	Note 12. Equipment held for lease Equipment held for lease includes railcars, aircraft and other equipment, including over-the-road trailers, intermodal tank containers, cranes, storage units and furniture. Equipment held for lease is summarized below (in millions). March 31, December 31, Railcars $ 9,662 $ 9,612 Aircraft 10,928 10,667 Other 5,268 5,212 25,858 25,491 Accumulated depreciation ( 10,184 ) ( 9,907 ) $ 15,674 $ 15,584 Depreciation expense for equipment held for lease in the first quarter was $ 308 million in 2023 and $ 294 million in 2022. Fixed and variable operating lease revenues for the first quarter of 2023 and 2022 are summarized below (in millions). First Quarter 2023 2022 Fixed lease revenue $ 1,417 $ 1,188 Variable lease revenue 627 484 $ 2,044 $ 1,672

Goodwill and other intangible a

Goodwill and other intangible assets	3 Months Ended
	Mar. 31, 2023
Goodwill And Intangible Assets Disclosure [Abstract]
Goodwill and other intangible assets	Note 13. Goodwill and other intangible assets Reconciliations of the changes in the carrying value of goodwill for the first three months of 2023 and for the year ended December 31, 2022 follow (in millions). March 31, December 31, Balance at beginning of year $ 78,119 $ 73,875 Business acquisitions 6,112 4,657 Other, including foreign currency translation ( 729 ) ( 413 ) Balance at end of period* $ 83,502 $ 78,119 —————— * Net of accumulated goodwill impairments of $ 11.0 billion as of March 31, 2023 and December 31, 2022 . The gross carrying amounts and accumulated amortization of other intangible assets are summarized below (in millions). March 31, 2023 December 31, 2022 Gross Accumulated Net Gross Accumulated Net Insurance and other: Customer relationships $ 28,247 $ 7,376 $ 20,871 $ 27,765 $ 7,174 $ 20,591 Trademarks and trade names 5,605 832 4,773 5,603 822 4,781 Patents and technology 5,010 3,832 1,178 4,943 3,748 1,195 Other 4,775 1,596 3,179 4,150 1,530 2,620 $ 43,637 $ 13,636 $ 30,001 $ 42,461 $ 13,274 $ 29,187 Railroad, utilities and energy: Customer relationships and contracts $ 6,214 $ 612 $ 5,602 $ 1,507 $ 541 $ 966 Trademarks and trade names 2,566 44 2,522 217 39 178 Other 658 47 611 190 42 148 $ 9,438 $ 703 $ 8,735 $ 1,914 $ 622 $ 1,292 Other intangible assets of the railroad, utilities and energy businesses are included in other assets. The net carrying value of such assets at March 31, 2023 included $ 7.4 billion related to Pilot. Intangible asset amortization expense in the first quarter was $ 429 million in 2023 and $ 303 million in 2022. Intangible assets with indefinite lives were $ 20.9 billion as of March 31, 2023 and $ 18.3 billion as of December 31, 2022 and primarily related to certain customer relationships and trademarks and trade names.

Unpaid losses and loss adjustme

Unpaid losses and loss adjustment expenses	3 Months Ended
	Mar. 31, 2023
Insurance [Abstract]
Unpaid losses and loss adjustment expenses	Note 14. Unpaid losses and loss adjustment expenses Our liabilities for unpaid losses and loss adjustment expenses (also referred to as “claim liabilities”) under property and casualty insurance and reinsurance contracts are based upon estimates of the ultimate claim costs associated with claim occurrences as of the balance sheet date and include estimates for incurred-but-not-reported (“IBNR”) claims. A reconciliation of the changes in claim liabilities, excluding liabilities under retroactive reinsurance contracts (see Note 15), for each of the three-month periods ending March 31, 2023 and 2022 follows (in millions). 2023 2022 Balances at beginning of year: Gross liabilities $ 107,472 $ 86,664 Reinsurance recoverable on unpaid losses ( 5,025 ) ( 2,960 ) Net liabilities 102,447 83,704 Incurred losses and loss adjustment expenses: Current accident year 14,776 13,375 Prior accident years ( 740 ) ( 251 ) Total 14,036 13,124 Paid losses and loss adjustment expenses: Current accident year ( 3,841 ) ( 3,908 ) Prior accident years ( 9,747 ) ( 8,091 ) Total ( 13,588 ) ( 11,999 ) Foreign currency effect 93 ( 106 ) Balances at March 31: Net liabilities 102,988 84,723 Reinsurance recoverable on unpaid losses 4,969 2,944 Gross liabilities $ 107,957 $ 87,667 Incurred losses and loss adjustment expenses shown in the preceding table were recorded in earnings and related to insured events occurring in the current year (“current accident year”) and events occurring in all prior years (“prior accident years”). Incurred and paid losses and loss adjustment expenses are net of reinsurance recoveries. In the first quarter, we recorded net reductions of estimated ultimate liabilities for prior accident years of $ 740 million in 2023 and $ 251 million in 2022, which produced corresponding reductions in incurred losses and loss adjustment expenses in those periods. These reductions, as percentages of the net liabilities at the beginning of each year, were 0.7 % in 2023 and 0.3 % in 2022. We reduced estimated ultimate liabilities for prior accident years of primary insurance businesses in the first quarter by $ 379 million in 2023 and $ 114 million in 2022. In 2023, the reductions were driven by private passenger auto claims, whereas the decreases in 2022 were primarily attributable to private passenger auto, medical professional liability and workers’ compensation claims, partly offset by increases with respect to other casualty claims. In the first quarter, estimated ultimate liabilities for prior accident years of property and casualty reinsurance businesses were reduced $ 361 million in 2023 and $ 137 million in 2022.

Retroactive reinsurance contrac

Retroactive reinsurance contracts	3 Months Ended
	Mar. 31, 2023
Insurance [Abstract]
Retroactive reinsurance contracts	Note 15. Retroactive reinsurance contracts Retroactive reinsurance policies provide indemnification of losses and loss adjustment expenses of short-duration insurance contracts with respect to underlying loss events that occurred prior to the contract inception date. Claims payments may commence immediately after the contract date or, when applicable, after a contractual retention amount has been reached. Reconciliations of the changes in estimated liabilities for retroactive reinsurance unpaid losses and loss adjustment expenses and incurred losses and loss adjustment expenses to the amounts recorded in the Consolidated Statements of Earnings for each of the three-month periods ended March 31, 2023 and 2022 follow (in millions). 2023 2022 Balances at beginning of year $ 35,415 $ 37,855 Incurred losses and loss adjustment expenses: Current year contracts — — Prior years’ contracts 14 ( 7 ) Total 14 ( 7 ) Paid losses and loss adjustment expenses ( 372 ) ( 547 ) Foreign currency effect 6 ( 5 ) Balances at March 31 $ 35,063 $ 37,296 Incurred losses and loss adjustment expenses above $ 14 $ ( 7 ) Deferred charge amortization and adjustments 171 215 Incurred losses and loss adjustment expenses included in the Consolidated $ 185 $ 208 In the preceding table, classifications of incurred losses and loss adjustment expenses are based on the inception dates of the contracts, which reflect when our exposure to losses began. Incurred losses and loss adjustment expenses in the Consolidated Statements of Earnings include changes in estimated liabilities and related deferred charge asset amortization and adjustments arising from the changes in estimated timing and amount of future loss payments. Unamortized deferred charges related to retroactive reinsurance contracts were $ 9.7 billion at March 31, 2023 and $ 10.4 billion at March 31, 2022.

Long duration insurance contrac

Long duration insurance contracts	3 Months Ended
	Mar. 31, 2023
Insurance [Abstract]
Long duration insurance contracts	Note 16. Long duration insurance contracts We write periodic payment annuity and life and health insurance contracts. A summary of the impacts of adopting ASU 2018-12 on our periodic payment annuity and life and health insurance benefits liabilities as of the January 1, 2021 transition date follows in millions. Periodic payment Life and health Total Balance at December 31, 2020, as previously reported $ 10,974 $ 10,642 $ 21,616 Reclassifications to other policyholder liabilities ( 286 ) ( 929 ) ( 1,215 ) Balance at December 31, 2020 after reclassifications 10,688 9,713 20,401 Change in discount rate assumptions 6,553 1,447 8,000 Change in cash flow assumptions ( 117 ) 552 435 Balance as of January 1, 2021 $ 17,124 $ 11,712 $ 28,836 The reclassifications to other policyholder liabilities are primarily related to certain liabilities arising under our variable annuity guarantee reinsurance contracts. These liabilities are not classified as life, annuity and health insurance benefits liabilities under ASU 2018-12. A summary of our life, annuity and health insurance benefits liabilities as of March 31, 2023 and 2022, disaggregated for our two primary product categories, periodic payment annuities and life and health insurance, follows (in millions). Other liabilities primarily consist of incurred-but-not-reported claims and claims in the course of settlement. March 31, 2023 2022 Periodic payment annuities $ 11,174 $ 13,867 Life and health 5,633 6,792 Other liabilities 3,130 3,524 $ 19,937 $ 24,183 Notes to Consolidated Financial Statements (Continued) Note 16. Long duration insurance contracts (Continued) Reconciliations of our periodic payment annuity and life and health insurance benefits liabilities for the first three months of 2023 and 2022 follow (in millions). The information reflects the changes in discounted present values of expected future policy benefits and expected future net premiums. In this context, net premiums represent the portion of expected gross premiums that are required to provide for future policy benefits and variable expenses. Periodic payment annuities Life and health 2023 2022 2023 2022 Expected future policy benefits: Balance at beginning of period $ 10,640 $ 16,153 $ 52,008 $ 63,648 Balance at beginning of period at original discount rate 11,549 11,261 63,584 60,133 Impact of cash flow assumption changes — — ( 1 ) 486 Effect of actual from expected results 1 1 ( 519 ) 90 Change in benefits, net ( 116 ) 43 ( 747 ) ( 517 ) Interest accrual 133 135 425 404 Foreign currency effect 19 ( 23 ) 47 ( 167 ) Ending balance at original discount rate 11,586 11,417 62,789 60,429 Effect of changes in discount rate assumptions ( 412 ) 2,450 ( 12,169 ) ( 2,386 ) Expected future policy benefits at March 31 $ 11,174 $ 13,867 $ 50,620 $ 58,043 Expected future net premiums: Balance at beginning of period $ 46,129 $ 55,960 Balance at beginning of period at original discount rate 56,535 53,277 Impact of cash flow assumption changes 2 458 Effect of actual from expected results ( 413 ) 22 Change in premiums, net ( 660 ) ( 357 ) Interest accrual 371 351 Foreign currency effect 47 ( 184 ) Ending balance at original discount rate 55,882 53,567 Effect of changes in discount rate assumptions ( 10,895 ) ( 2,316 ) Expected future net premiums at March 31 $ 44,987 $ 51,251 Liability for future policy benefits at March 31 $ 11,174 $ 13,867 $ 5,633 $ 6,792 Reinsurance recoverables — — ( 1,565 ) ( 1,857 ) Liability for future policy benefits at March 31, $ 11,174 $ 13,867 $ 4,068 $ 4,935 The undiscounted and discounted expected future gross premiums to be collected and undiscounted expected future benefits for periodic payment annuities and life and health insurance as of March 31, 2023 and 2022 are summarized below (in millions). Undiscounted expected Discounted expected Undiscounted expected 2023 2022 2023 2022 2023 2022 Periodic payment annuities $ — $ — $ — $ — $ 31,244 $ 30,647 Life and health 107,831 105,433 64,421 63,904 102,881 100,529 Gross premiums earned on long duration contracts are included in insurance premiums earned and interest expense associated with long duration insurance contracts is included as a component of life, annuity and health benefits expenses in our Consolidated Statements of Earnings. Gross premiums earned and interest expense for the first three months of 2023 and 2022 were as follows (in millions). Gross Premiums Interest Expense 2023 2022 2023 2022 Periodic payment annuities $ — $ 169 $ 133 $ 135 Life and health 1,004 1,143 54 53 Notes to Consolidated Financial Statements (Continued) Note 16. Long duration insurance contracts (Continued) The weighted average current discount rates and interest accretion rates established at contract inception for the periodic payment annuities and life and health insurance are summarized below. March 31, 2023 2022 Periodic payment annuities Weighted average discount rate 5.0 % 3.6 % Weighted average accretion rate 4.8 % 4.9 % Weighted average duration (in years) 18 20 Life and health Weighted average discount rate 4.9 % 3.4 % Weighted average accretion rate 3.2 % 3.5 % Weighted average duration (in years) 14 14 Deferred policy acquisition costs for our long duration insurance contracts were $ 748 million at March 31, 2023 and $ 631 million at March 31, 2022. We also reinsure closed blocks of guaranteed minimum death and living benefits associated with variable annuity products, referred to as market risk benefits. Such liabilities are included in other policyholder liabilities and are measured at estimated fair value under ASU 2018-12. Such liabilities were approximately $ 1.2 billion as of March 31, 2023 and $ 1.25 billion as of December 31, 2022. During the first quarter of 2023, we reduced liability estimates by $ 65 million, for the effects of changes in securities markets, interest rates and other inputs used to estimate liabilities. Cash settlements during the first quarter of 2023 were insignificant.

Notes payable and other borrowi

Notes payable and other borrowings	3 Months Ended
	Mar. 31, 2023
Debt Disclosure [Abstract]
Notes payable and other borrowings	Note 17. Notes payable and other borrowings Notes payable and other borrowings of our insurance and other businesses are summarized below (in millions). The weighted average interest rates and maturity date ranges are based on borrowings as of March 31, 2023. Weighted March 31, December 31, Insurance and other: Berkshire Hathaway Inc. (“Berkshire”): U.S. Dollar denominated due 2025 - 2047 3.5 % $ 3,733 $ 6,231 Euro denominated due 2024 - 2041 1.1 % 6,029 7,344 Japanese Yen denominated due 2023 - 2060 0.7 % 7,716 7,818 Berkshire Hathaway Finance Corporation (“BHFC”): U.S. Dollar denominated due 2027 - 2052 3.6 % 14,459 14,458 Great Britain Pound denominated due 2039 - 2059 2.5 % 2,122 2,078 Euro denominated due 2030 - 2034 1.8 % 1,349 1,332 Other subsidiary borrowings due 2023 - 2051 4.7 % 4,924 5,967 Subsidiary short-term borrowings 6.3 % 1,104 1,310 $ 41,436 $ 46,538 Notes to Consolidated Financial Statements (Continued) Note 17. Notes payable and other borrowings (Continued) In the first quarter of 2023, Berkshire repaid approximately $ 3.9 billion of maturing senior notes. Borrowings of BHFC, a wholly owned finance subsidiary of Berkshire, consist of senior unsecured notes used to fund manufactured housing loans originated or acquired and equipment held for lease of certain subsidiaries. In April 2023, Berkshire issued ¥ 164.4 billion (approximately $ 1.2 billion) of senior notes and repaid ¥ 56.3 billion of maturing senior notes. BHFC borrowings are fully and unconditionally guaranteed by Berkshire. Berkshire also guarantees certain debt of other subsidiaries, aggregating approximately $ 2.7 billion at March 31, 2023. Generally, Berkshire’s guarantee of a subsidiary’s debt obligation is an absolute, unconditional and irrevocable guarantee for the full and prompt payment when due of all payment obligations. The carrying values of Berkshire and BHFC non-U.S. Dollar denominated senior notes (€ 6.85 billion, £ 1.75 billion and ¥ 1,029 billion par at March 31, 2023) reflect the applicable exchange rates as of each balance sheet date. The effects of changes in foreign currency exchange rates during the period are recorded in earnings as a component of selling, general and administrative expenses. Changes in the exchange rates produced pre-tax losses of $ 26 million in the first quarter of 2023 and pre-tax gains of $ 716 million in the first quarter of 2022. Notes payable and other borrowings of our railroad, utilities and energy businesses are summarized below (in millions). The weighted average interest rates and maturity date ranges are based on borrowings as of March 31, 2023. Weighted March 31, December 31, Railroad, utilities and energy: Berkshire Hathaway Energy Company (“BHE”) and subsidiaries: BHE senior unsecured debt due 2023 - 2053 4.4 % $ 13,597 $ 13,996 Subsidiary and other debt due 2023 - 2064 4.3 % 37,553 37,639 Short-term borrowings 5.6 % 1,819 1,119 Pilot Travel Centers (“Pilot”) and subsidiaries: Pilot borrowings due 2023 - 2028 6.6 % 5,878 — Short-term borrowings 6.2 % 594 — Burlington Northern Santa Fe (“BNSF”) and subsidiaries due 2023 - 2097 4.6 % 22,747 23,452 $ 82,188 $ 76,206 BHE subsidiary debt represents amounts issued pursuant to separate financing agreements. Substantially all of the assets of certain BHE subsidiaries are, or may be, pledged or encumbered to support or otherwise secure such debt. These borrowing arrangements generally contain various covenants, including covenants which pertain to leverage ratios, interest coverage ratios and/or debt service coverage ratios. Pilot’s borrowings primarily represent syndicated loans. BNSF’s borrowings are primarily senior unsecured debentures. As of March 31, 2023, BNSF, Pilot, BHE and their subsidiaries were in compliance with all applicable debt covenants. Berkshire does not guarantee any debt, borrowings or lines of credit of BNSF, BHE, Pilot or their subsidiaries. Our subsidiaries have unused lines of credit and commercial paper capacity to support short-term borrowing programs and provide additional liquidity. Unused lines of credit were approximately $ 13.1 billion at March 31, 2023, which included approximately $ 9.0 billion related to BHE and its subsidiaries.

Fair value measurements

Fair value measurements	3 Months Ended
	Mar. 31, 2023
Fair Value Disclosures [Abstract]
Fair value measurements	Note 18. Fair value measurements Our financial assets and liabilities are summarized below as of March 31, 2023 and December 31, 2022, with fair values shown according to the fair value hierarchy (in millions). The carrying values of cash and cash equivalents, U.S. Treasury Bills, other receivables and accounts payable, accruals and other liabilities are considered to be reasonable estimates of or otherwise approximate the fair values. Carrying Fair Value Quoted Significant Significant March 31, 2023 Investments in fixed maturity securities: U.S. Treasury, U.S. government corporations $ 9,405 $ 9,405 $ 9,370 $ 35 $ — Foreign governments 11,088 11,088 10,738 350 — Corporate bonds 1,791 1,791 — 1,109 682 Other 282 282 — 282 — Investments in equity securities 328,161 328,161 316,550 12 11,599 Investments in Kraft Heinz & Occidental common stock 25,960 25,802 25,802 — — Loans and finance receivables 23,144 23,736 — 1,241 22,495 Derivative contract assets (1) 504 504 132 340 32 Derivative contract liabilities (1) 287 287 11 109 167 Notes payable and other borrowings: Insurance and other 41,436 37,534 — 37,502 32 Railroad, utilities and energy 82,188 77,743 — 77,743 — December 31, 2022 Investments in fixed maturity securities: U.S. Treasury, U.S. government corporations $ 9,802 $ 9,802 $ 9,733 $ 69 $ — Foreign governments 10,327 10,327 9,854 473 — Corporate bonds 2,195 2,195 — 1,546 649 Other 2,804 2,804 — 2,804 — Investments in equity securities 308,793 308,793 296,610 9 12,174 Investments in Kraft Heinz & Occidental common stock 24,421 25,491 25,491 — — Loans and finance receivables 23,208 23,428 — 1,513 21,915 Derivative contract asset s (1) 589 589 56 474 59 Derivative contract liabiliti es (1) 242 242 8 122 112 Notes payable and other borrowings: Insurance and other 46,538 41,961 — 41,061 900 Railroad, utilities and energy 76,206 67,651 — 67,651 — —————— (1) Assets are included in other assets and liabilities are included in accounts payable, accruals and other liabilities. Notes to Consolidated Financial Statements (Continued) Note 18. Fair value measurements (Continued) The fair values of substantially all of our financial instruments were measured using market or income approaches. The hierarchy for measuring fair value consists of Levels 1 through 3, which are described below. Level 1 – Inputs represent unadjusted quoted prices for identical assets or liabilities exchanged in active markets. Level 2 – Inputs include directly or indirectly observable inputs (other than Level 1 inputs) such as quoted prices for similar assets or liabilities exchanged in active or inactive markets; quoted prices for identical assets or liabilities exchanged in inactive markets; other inputs that may be considered in fair value determinations of the assets or liabilities, such as interest rates and yield curves, volatilities, prepayment speeds, loss severities, credit risks and default rates; and inputs that are derived principally from or corroborated by observable market data by correlation or other means. Pricing evaluations generally reflect discounted expected future cash flows, which incorporate yield curves for instruments with similar characteristics, such as credit ratings, estimated durations and yields for other instruments of the issuer or entities in the same industry sector. Level 3 – Inputs include unobservable inputs used in the measurement of assets and liabilities. Management is required to use its own assumptions regarding unobservable inputs because there is little, if any, market activity in the assets or liabilities and it may be unable to corroborate the related observable inputs. Unobservable inputs require management to make certain projections and assumptions about the information that would be used by market participants in valuing assets or liabilities. Reconciliations of significant assets and liabilities measured and carried at fair value on a recurring basis with the use of significant unobservable inputs (Level 3) for the three months ended March 31, 2023 and 2022 follow (in millions). Balance at Gains (losses) Acquisitions, Transfers out of Balance at Investments in equity securities : 2023 $ 12,169 $ ( 54 ) $ ( 521 ) $ — $ 11,594 2022 11,480 855 — — 12,335 Quantitative information as of March 31, 2023 for the significant assets and liabilities measured and carried at fair value on a recurring basis with the use of significant unobservable inputs (Level 3) follows (dollars in millions). Fair Principal Valuation Unobservable Weighted Investments in equity securities: Preferred stock $ 9,602 Discounted cash flow Expected duration 6 years Discounts for liquidity 372 bps Common stock warrants 1,992 Warrant pricing model Expected duration 6 years Volatility 40 % Investments in equity securities in the preceding table include our investments in certain preferred stock and common stock warrants that do not have readily determinable market values as defined under GAAP. These investments are private placements with contractual terms that restrict transfers and currently prevent us from economically hedging our investments. We applied discounted cash flow techniques in valuing the preferred stock and we made assumptions regarding the expected duration of the investment and the effects of liquidity and subordination in liquidation. In valuing the common stock warrants, we used a warrant valuation model. While most of the inputs to the model are observable, we made assumptions regarding the expected duration and volatility of the warrants.

Common stock

Common stock	3 Months Ended
	Mar. 31, 2023
Equity [Abstract]
Common stock	Note 19. Common stock Changes in Berkshire’s issued, treasury and outstanding common stock during the first quarter of 2023 are shown in the table below. In addition to our common stock, 1,000,000 shares of preferred stock are authorized, but none are issued. Class A, $ 5 Par Value 1,650,000 shares authorized) Class B, $ 0.0033 Par Value 3,225,000,000 shares authorized) Issued Treasury Outstanding Issued Treasury Outstanding Balances at December 31, 2022 651,450 ( 59,886 ) 591,564 1,509,969,352 ( 207,715,276 ) 1,302,254,076 Conversions of Class A to ( 359 ) — ( 359 ) 538,500 — 538,500 Treasury stock acquired — ( 5,103 ) ( 5,103 ) — ( 6,716,864 ) ( 6,716,864 ) Balances at March 31, 2023 651,091 ( 64,989 ) 586,102 1,510,507,852 ( 214,432,140 ) 1,296,075,712 Each Class A common share is entitled to one vote per share. Class B common stock possesses dividend and distribution rights equal to one-fifteen-hundredth (1/1,500) of such rights of Class A common stock. Each Class B common share possesses voting rights equal to one-ten-thousandth (1/10,000) of the voting rights of a Class A share. Unless otherwise required under Delaware General Corporation Law, Class A and Class B common shares vote as a single class. Each share of Class A common stock is convertible, at the option of the holder, into 1,500 shares of Class B common stock. Class B common stock is not convertible into Class A common stock. On an equivalent Class A common stock basis, there were 1,450,152 shares outstanding as of March 31, 2023 and 1,459,733 shares outstanding as of December 31, 2022. Since we have two classes of common stock, we provide earnings per share data on the Consolidated Statements of Earnings for average equivalent Class A shares outstanding and average equivalent Class B shares outstanding. Class B shares are economically equivalent to one-fifteen-hundredth ( 1/1,500 ) of a Class A share. Average equivalent Class A shares outstanding represents average Class A shares outstanding plus one-fifteen-hundredth ( 1/1,500 ) of the average Class B shares outstanding. Average equivalent Class B shares outstanding represents average Class B shares outstanding plus 1,500 times the average Class A shares outstanding. Berkshire’s common stock repurchase program permits Berkshire to repurchase its shares any time that Warren Buffett, Berkshire’s Chairman of the Board and Chief Executive Officer, and Charlie Munger, Vice Chairman of the Board, believe that the repurchase price is below Berkshire’s intrinsic value, conservatively determined. The program continues to allow share repurchases in the open market or through privately negotiated transactions and does not specify a maximum number of shares to be repurchased. However, repurchases will not be made if they would reduce the total value of Berkshire’s consolidated cash, cash equivalents and U.S. Treasury Bill holdings below $ 30 billion. The repurchase program does not obligate Berkshire to repurchase any specific dollar amount or number of Class A or Class B shares and there is no expiration date to the program.

Income taxes

Income taxes	3 Months Ended
	Mar. 31, 2023
Income Tax Disclosure [Abstract]
Income taxes	Note 20. Income taxes Our consolidated effective income tax rates were 20.1 % in the first quarter of 2023 compared to 18.0 % in the first quarter of 2022. Our effective income tax rate normally reflects recurring benefits from dividends-received deductions applicable to investments in certain equity securities and production tax credits related to wind-powered electricity generation placed in service in the U.S. Our periodic effective income tax rate will also vary due to the changes in mix of pre-tax earnings, including investment gains or losses with respect to our investments in equity securities, the amount of non-deductible goodwill impairment charges and other expenses and the underlying income tax rates applicable in the various taxing jurisdictions.

Accumulated other comprehensive

Accumulated other comprehensive income	3 Months Ended
	Mar. 31, 2023
Equity [Abstract]
Accumulated other comprehensive income	Note 21. Accumulated other comprehensive income A summary of the net changes in after-tax accumulated other comprehensive income attributable to Berkshire Hathaway shareholders for the three months ending March 31, 2023 and 2022 follows (in millions). Unrealized Foreign currency translation Long duration insurance contracts Defined benefit pension plans Other Total First quarter of 2023 Beginning of year as previously reported $ ( 187 ) $ ( 6,140 ) $ — $ ( 552 ) $ 288 $ ( 6,591 ) Adoption of ASU 2018-12 — ( 2 ) 1,541 — — 1,539 Beginning balance as revised ( 187 ) ( 6,142 ) 1,541 ( 552 ) 288 ( 5,052 ) Other comprehensive income 194 244 ( 291 ) 44 ( 115 ) 76 Balance at end of period $ 7 $ ( 5,898 ) $ 1,250 $ ( 508 ) $ 173 $ ( 4,976 ) First quarter of 2022 Beginning of year as previously reported $ 369 $ ( 4,092 ) $ — $ ( 347 ) $ 43 $ ( 4,027 ) Adoption of ASU 2018-12 — — ( 4,096 ) — — ( 4,096 ) Beginning balance as revised 369 ( 4,092 ) ( 4,096 ) ( 347 ) 43 ( 8,123 ) Other comprehensive income ( 186 ) ( 314 ) 2,419 20 80 2,019 Balance at end of period $ 183 $ ( 4,406 ) $ ( 1,677 ) $ ( 327 ) $ 123 $ ( 6,104 )

Supplemental cash flow informat

Supplemental cash flow information	3 Months Ended
	Mar. 31, 2023
Supplemental Cash Flow Elements [Abstract]
Supplemental cash flow information	Note 22. Supplemental cash flow information A summary of supplemental cash flow information is presented in the following table (in millions). First Quarter 2023 2022 Cash paid during the period for: Income taxes $ 312 $ 336 Interest: Insurance and other 491 365 Railroad, utilities and energy 799 708 Non-cash investing and financing activities: Liabilities assumed in connection with business acquisitions 10,747 9

Contingencies and Commitments

Contingencies and Commitments	3 Months Ended
	Mar. 31, 2023
Commitments And Contingencies Disclosure [Abstract]
Contingencies and Commitments	Note 23. Contingencies and commitments We are parties in a variety of legal actions that routinely arise out of the normal course of business, including legal actions seeking to establish liability directly through insurance contracts or indirectly through reinsurance contracts issued by Berkshire subsidiaries. Plaintiffs occasionally seek punitive or exemplary damages. We do not believe that such normal and routine litigation will have a material effect on our financial condition or results of operations. Berkshire and certain of its subsidiaries are also involved in other kinds of legal actions, some of which assert or may assert claims or seek to impose fines and penalties. We currently believe that any liability that may arise as a result of other pending legal actions will not have a material effect on our consolidated financial condition or results of operations.

Revenues from contracts with cu

Revenues from contracts with customers	3 Months Ended
	Mar. 31, 2023
Revenue From Contract With Customer [Abstract]
Revenues from contracts with customers	Note 24. Revenues from contracts with customers The following tables summarize customer contract revenues disaggregated by reportable segment and the source of the revenue for the first quarter of 2023 and 2022 (in millions). Revenues from Pilot in 2023 are for the two months ending March 31, 2023. Other revenues, which are not considered to be revenues from contracts with customers under GAAP, are primarily insurance premiums earned, interest, dividend and other investment income and leasing revenues. Manufacturing McLane Service BNSF Berkshire Pilot Insurance, Total Three months ending March 31, 2023 Manufactured products: Industrial and commercial products $ 7,229 $ — $ 65 $ — $ — $ — $ — $ 7,294 Building products 4,758 — — — — — — 4,758 Consumer products 4,035 — — — — — — 4,035 Grocery and convenience store distribution — 7,793 — — — — — 7,793 Food and beverage distribution — 4,762 — — — — — 4,762 Auto sales — — 2,565 — — — — 2,565 Other retail and wholesale distribution 799 — 4,230 — — 422 — 5,451 Service 354 284 1,326 5,985 811 21 — 8,781 Electricity, natural gas and fuel — — — — 5,291 9,015 — 14,306 Total 17,175 12,839 8,186 5,985 6,102 9,458 — 59,745 Other revenues 1,090 42 1,716 16 337 38 22,409 25,648 $ 18,265 $ 12,881 $ 9,902 $ 6,001 $ 6,439 $ 9,496 $ 22,409 $ 85,393 Three months ending March 31, 2022 Manufactured products: Industrial and commercial products $ 5,932 $ — $ 49 $ — $ — $ — $ — $ 5,981 Building products 5,419 — — — — — — 5,419 Consumer products 5,093 — — — — — — 5,093 Grocery and convenience store distribution — 7,706 — — — — — 7,706 Food and beverage distribution — 4,562 — — — — — 4,562 Auto sales — — 2,527 — — — — 2,527 Other retail and wholesale distribution 722 — 4,175 — — — — 4,897 Service 264 214 1,006 5,931 1,112 — — 8,527 Electricity and natural gas — — — — 4,714 — — 4,714 Total 17,430 12,482 7,757 5,931 5,826 — — 49,426 Other revenues 955 32 1,334 13 189 — 18,894 21,417 $ 18,385 $ 12,514 $ 9,091 $ 5,944 $ 6,015 $ — $ 18,894 $ 70,843 A summary of the transaction price allocated to the significant unsatisfied remaining performance obligations relating to contracts with expected durations in excess of one year as of March 31, 2023 and the timing of when the performance obligations are expected to be satisfied follows (in millions). Less than Greater than Total Electricity, natural gas and fuel $ 3,331 $ 20,146 $ 23,477 Other sales and service contracts 3,346 5,134 8,480

Business segment data

Business segment data	3 Months Ended
	Mar. 31, 2023
Segment Reporting [Abstract]
Business segment data	Note 25. Business segment data Our operating businesses include a large and diverse group of insurance, manufacturing, service and retailing businesses. We organize our reportable business segments in a manner that reflects how management views those business activities. Certain businesses are grouped together for segment reporting based upon similar products or product lines and marketing, selling and distribution characteristics, even though those business units are operated under separate local management. We acquired control of Pilot Travel Centers (“Pilot”) on January 31, 2023. Pilot’s revenues, costs and earnings are included in our Consolidated Financial Statements and is considered a reportable segment beginning February 1, 2023. In this presentation, the revenues and pre-tax earnings of the Pilot segment are for the two months ending March 31, 2023. Previously, our earnings from Pilot were determined under the equity method and are included in earnings from equity method investments. Revenues and earnings before income taxes by segment for the first quarter of 2023 and 2022 were as follows (in millions). First Quarter 2023 2022 Revenues of Operating Businesses Insurance: Underwriting: GEICO $ 9,626 $ 9,554 Berkshire Hathaway Primary Group 3,961 3,118 Berkshire Hathaway Reinsurance Group 6,209 4,816 Investment income 2,392 1,364 Total insurance 22,188 18,852 BNSF 6,019 5,968 Berkshire Hathaway Energy (“BHE”) 6,451 6,020 Pilot Travel Centers (“Pilot”) 9,508 — Manufacturing 18,289 18,421 McLane 13,059 12,515 Service and retailing 9,931 9,115 85,445 70,891 Reconciliation of segments to consolidated amount Corporate, eliminations and other ( 52 ) ( 48 ) $ 85,393 $ 70,843 First Quarter 2023 2022 Earnings Before Income Taxes of Operating Businesses Insurance: Underwriting: GEICO $ 703 $ ( 178 ) Berkshire Hathaway Primary Group 268 92 Berkshire Hathaway Reinsurance Group 231 301 Investment income 2,385 1,361 Total insurance 3,587 1,576 BNSF 1,649 1,809 BHE 223 713 Pilot 136 — Manufacturing 2,611 2,824 McLane 113 82 Service and retailing 1,221 1,135 9,540 8,139 Reconciliation of segments to consolidated amount Investment and derivative gains (losses) 34,758 ( 1,978 ) Interest expense, not allocated to segments ( 114 ) ( 104 ) Equity method investments 688 339 Corporate, eliminations and other ( 120 ) 561 $ 44,752 $ 6,957

New accounting pronouncements (

New accounting pronouncements (Policies)	3 Months Ended
	Mar. 31, 2023
Accounting Changes And Error Corrections [Abstract]
New accounting pronouncements	We adopted Accounting Standards Update 2018-12 “Targeted Improvements to the Accounting for Long Duration Contracts” (“ASU 2018-12”) as of January 1, 2023, which modifies the accounting, reporting and disclosures related to long duration insurance contracts and most significantly the measurement of our long duration life, annuity and health benefit liabilities. ASU 2018-12 was applied retrospectively to contracts in-force beginning as of January 1, 2021 (the “transition date”). The Consolidated Financial Statements for 2022 and 2021 were revised to reflect the effects of the adoption of ASU 2018-12. As of the transition date, the after-tax impact of changes in cash flow assumptions were recorded in retained earnings and the after-tax effect of changes in discount rates assumptions were recorded in accumulated other comprehensive income. The effects of the adoption of ASU 2018-12 on our Consolidated Financial Statements as of January 1, 2021 and for the years ending December 31, 2022 and 2021 are included in Part II, Item 5 of this Report. Beginning as of January 1, 2021, the cash flow assumptions used in measuring benefit liabilities are reviewed at least annually, with the effects of assumption changes recorded in earnings. Further, the discount rate assumptions used in measuring benefit liabilities are revised each quarterly reporting period based on the prevailing observable upper-medium grade (generally considered to be single A-rated credit ratings) corporate bond yields that reflect the duration characteristics and currency attributes of the liabilities, using interpolation for durations between the observable yields. Changes to benefits liabilities arising from changes in discount rate assumptions are recorded in other comprehensive income. In measuring benefit liabilities and amortizing capitalized acquisition costs under long duration insurance contracts, we generally aggregate contracts by issuance year. ASU 2018-12 also requires certain disclosures for long duration insurance liabilities. See Note 16. Notes to Consolidated Financial Statements (Continued) Note 2. New accounting pronouncements (Continued) The effects from adopting ASU 2018-12 on affected line items from our Consolidated Statement of Earnings and Comprehensive Income for the quarter ended March 31, 2022 follows in millions, except per share amounts. First Quarter 2022 Previously reported Increase (decrease) As revised Revenues: Insurance premiums earned $ 17,492 $ ( 4 ) $ 17,488 Costs and expenses: Life, annuity and health insurance benefits 1,323 14 1,337 Insurance underwriting expenses 2,767 ( 163 ) 2,604 Earnings before income taxes 6,812 145 6,957 Income tax expense 1,227 25 1,252 Net earnings 5,585 120 5,705 Net earnings attributable to Berkshire Hathaway shareholders $ 5,460 $ 120 $ 5,580 Other comprehensive income: Foreign currency translation ( 316 ) 1 ( 315 ) Long duration insurance contracts — 2,419 2,419 Other comprehensive income, net ( 404 ) 2,420 2,016 Comprehensive income attributable to Berkshire Hathaway shareholders $ 5,059 $ 2,540 $ 7,599 Net earnings per average equivalent Class A share $ 3,702 $ 82 $ 3,784 Net earnings per average equivalent Class B share $ 2.47 $ 0.05 $ 2.52

New accounting pronouncements_2

New accounting pronouncements (Tables)	3 Months Ended
	Mar. 31, 2023
Accounting Changes And Error Corrections [Abstract]
Summary of effects from adopting ASU 2018-12 on affected line items consolidated statement of earnings and comprehensive income	The effects from adopting ASU 2018-12 on affected line items from our Consolidated Statement of Earnings and Comprehensive Income for the quarter ended March 31, 2022 follows in millions, except per share amounts. First Quarter 2022 Previously reported Increase (decrease) As revised Revenues: Insurance premiums earned $ 17,492 $ ( 4 ) $ 17,488 Costs and expenses: Life, annuity and health insurance benefits 1,323 14 1,337 Insurance underwriting expenses 2,767 ( 163 ) 2,604 Earnings before income taxes 6,812 145 6,957 Income tax expense 1,227 25 1,252 Net earnings 5,585 120 5,705 Net earnings attributable to Berkshire Hathaway shareholders $ 5,460 $ 120 $ 5,580 Other comprehensive income: Foreign currency translation ( 316 ) 1 ( 315 ) Long duration insurance contracts — 2,419 2,419 Other comprehensive income, net ( 404 ) 2,420 2,016 Comprehensive income attributable to Berkshire Hathaway shareholders $ 5,059 $ 2,540 $ 7,599 Net earnings per average equivalent Class A share $ 3,702 $ 82 $ 3,784 Net earnings per average equivalent Class B share $ 2.47 $ 0.05 $ 2.52

Significant business acquisit_2

Significant business acquisitions (Tables)	3 Months Ended
	Mar. 31, 2023
Business Acquisition [Line Items]
Summary of unaudited pro forma consolidated earnings	The following table sets forth certain unaudited pro forma consolidated earnings data for the three months ended March 31, 2022 as if the Alleghany and Pilot acquisitions were consummated on the same terms at the beginning of 2022 (in millions, except per share amounts). March 31, Revenues $ 87,548 Net earnings attributable to Berkshire Hathaway shareholders 5,666 Net earnings per equivalent Class A common share 3,842
Pilot Travel Centers L L C [Member]
Business Acquisition [Line Items]
Summary of preliminary values of identified assets acquired and liabilities assumed	The preliminary values of the Pilot identified assets acquired, liabilities assumed and redeemable noncontrolling interests are summarized as follows (in millions). Valuations of certain assets and liabilities, including property plant and equipment, other intangible assets and goodwill, as of the acquisition date have not been finalized at this time and are provisional. Pilot Property, plant and equipment $ 8,136 Goodwill and other intangible assets 13,347 Other 6,934 Assets acquired $ 28,417 Notes payable $ 5,876 Other 4,789 Liabilities assumed 10,665 Noncontrolling interests, predominantly redeemable 3,370 Net assets $ 14,382
Alleghany Corporation [Member]
Business Acquisition [Line Items]
Summary of preliminary values of identified assets acquired and liabilities assumed	A summary of the preliminary values of the Alleghany identified assets acquired and liabilities assumed as of October 19, 2022 follows (in millions). Valuations of certain assets, such as intangible assets and goodwill, and certain liabilities as of the acquisition date have not been finalized at this time and are provisional. Alleghany Cash, cash equivalents and U.S. Treasury Bills $ 3,762 Investments in fixed maturity and equity securities 15,982 Loans and other receivables 5,650 Goodwill and other intangible assets 6,559 Other 3,637 Assets acquired $ 35,590 Unpaid losses and loss adjustment expenses $ 15,080 Unearned premiums 3,536 Notes payable 2,169 Other 3,300 Liabilities assumed 24,085 Net assets $ 11,505

Investments in fixed maturity_2

Investments in fixed maturity securities (Tables)	3 Months Ended
	Mar. 31, 2023
Investments Debt And Equity Securities [Abstract]
Schedule of investments in securities with fixed maturities	Investments in fixed maturity securities as of March 31, 2023 and December 31, 2022 are summarized by type below (in millions). Amortized Unrealized Unrealized Fair March 31, 2023 U.S. Treasury, U.S. government corporations and agencies $ 9,588 $ 8 $ ( 191 ) $ 9,405 Foreign governments 11,184 48 ( 144 ) 11,088 Corporate bonds 1,532 263 ( 4 ) 1,791 Other 261 24 ( 3 ) 282 $ 22,565 $ 343 $ ( 342 ) $ 22,566 December 31, 2022 U.S. Treasury, U.S. government corporations and agencies $ 10,039 $ 12 $ ( 249 ) $ 9,802 Foreign governments 10,454 50 ( 177 ) 10,327 Corporate bonds 1,945 256 ( 6 ) 2,195 Other 2,735 77 ( 8 ) 2,804 $ 25,173 $ 395 $ ( 440 ) $ 25,128
Schedule of amortized cost and estimated fair value of securities with fixed maturities	The amortized cost and estimated fair value of fixed maturity securities at March 31, 2023 are summarized below by contractual maturity dates. Amounts are in millions. Actual maturities may differ from contractual maturities due to prepayment rights held by issuers. Due in one Due after one Due after five Due after Mortgage- Total Amortized cost $ 14,038 $ 7,426 $ 780 $ 139 $ 182 $ 22,565 Fair value 13,832 7,370 1,016 149 199 22,566

Investments in equity securit_2

Investments in equity securities (Tables)	3 Months Ended
	Mar. 31, 2023
Investments Debt And Equity Securities [Abstract]
Schedule of investments in equity securities	Investments in equity securities as of March 31, 2023 and December 31, 2022 are summarized as follows (in millions). Cost Basis Net Unrealized Fair Value March 31, 2023* Banks, insurance and finance $ 24,023 $ 41,292 $ 65,315 Consumer products 40,003 144,506 184,509 Commercial, industrial and other 57,316 21,021 78,337 $ 121,342 $ 206,819 $ 328,161 —————— * Approximately 77 % of the aggregate fair value was concentrated in five companies (American Express Company – $ 25.0 billion; Apple Inc. – $ 151.0 billion; Bank of America Corporation – $ 29.5 billion; The Coca-Cola Company – $ 24.8 billion and Chevron Corporation – $ 21.6 billion). Cost Basis Net Unrealized Fair Value December 31, 2022* Banks, insurance and finance $ 25,893 $ 43,663 $ 69,556 Consumer products 40,508 112,384 152,892 Commercial, industrial and other 65,209 21,136 86,345 $ 131,610 $ 177,183 $ 308,793 —————— * Approximately 75 % of the aggregate fair value was concentrated in five companies (American Express Company – $ 22.4 billion; Apple Inc. – $ 119.0 billion; Bank of America Corporation – $ 34.2 billion; The Coca-Cola Company – $ 25.4 billion and Chevron Corporation – $ 30.0 billion).

Equity method investments (Tabl

Equity method investments (Tables)	3 Months Ended
	Mar. 31, 2023
Equity Method Investments And Joint Ventures [Abstract]
Summary of carrying value and fair value of investments	The common stock of Kraft Heinz and Occidental are publicly traded. The fair values and carrying values of these investments in addition to the carrying values of our other significant equity method investments are summarized as follows (in millions). Carrying Value Fair Value March 31, December 31, March 31, December 31, Kraft Heinz $ 13,033 $ 12,937 $ 12,585 $ 13,249 Occidental 12,927 11,484 13,217 12,242 Other 443 3,629 $ 26,403 $ 28,050
Summary of earnings and distributions received from equity method investments	Equity in Earnings Distributions Received First Quarter First Quarter 2023 2022 2023 2022 Kraft Heinz $ 222 $ 206 $ 130 $ 130 Occidental 370 — 25 — Other 96 133 — 2 $ 688 $ 339 $ 155 $ 132
Summarized unaudited financial information of Kraft Heinz	Summarized consolidated financial information of Kraft Heinz follows (in millions). April 1, December 31, Assets $ 90,943 $ 90,513 Liabilities 41,590 41,643 First Quarter 2023 2022 Sales $ 6,489 $ 6,045 Net earnings attributable to Kraft Heinz common shareholders 836 776 Summarized consolidated financial information of Occidental follows (in millions). December 31, Assets $ 72,609 Liabilities 42,524 Quarter ending Total revenues and other income $ 8,326 Net earnings attributable to Occidental common shareholders 1,727

Investment and derivative con_2

Investment and derivative contract gains (losses) (Tables)	3 Months Ended
	Mar. 31, 2023
Investments Debt And Equity Securities [Abstract]
Summary of investment and derivative gains (losses)	Investment and derivative contract gains (losses) in the first quarter of 2023 and 2022 are summarized as follows (in millions). First Quarter 2023 2022 Investment gains (losses): Equity securities: Change in unrealized investment gains (losses) during the period on $ 31,317 $ ( 1,775 ) Investment gains on securities sold during the period 370 89 31,687 ( 1,686 ) Fixed maturity securities: Gross realized gains 124 6 Gross realized losses ( 52 ) ( 49 ) Other 2,999 ( 6 ) Investment gains (losses) 34,758 ( 1,735 ) Derivative contract gains (losses) — ( 243 ) $ 34,758 $ ( 1,978 )

Loans and finance receivables (

Loans and finance receivables (Tables)	3 Months Ended
	Mar. 31, 2023
Schedule of receivables	Other receivables are comprised of the following (in millions). Receivables of the railroad, utilities and energy businesses at March 31, 2023 included approximately $ 2.1 billion related to Pilot. March 31, December 31, Insurance and other: Insurance premiums receivable $ 19,212 $ 18,395 Reinsurance recoverables 7,191 7,106 Trade receivables 15,069 14,510 Other 4,871 4,154 Allowances for credit losses ( 669 ) ( 675 ) $ 45,674 $ 43,490 Railroad, utilities and energy: Trade receivables $ 5,855 $ 4,182 Other 1,112 754 Allowances for credit losses ( 153 ) ( 141 ) $ 6,814 $ 4,795
Loans and Finance Receivables [Member]
Schedule of receivables	Loans and finance receivables are summarized as follows (in millions). March 31, December 31, Loans and finance receivables before allowances and discounts $ 24,629 $ 24,664 Allowances for credit losses ( 876 ) ( 856 ) Unamortized acquisition discounts and points ( 609 ) ( 600 ) $ 23,144 $ 23,208
Schedule of reconciliation of allowance for credit losses on loans and finance receivables	Loans and finance receivables are principally manufactured home loans, and to a lesser extent, commercial loans and site-built home loans. Reconciliations of the allowance for credit losses on loans and finance receivables for the first quarter of 2023 and 2022 follow (in millions). First Quarter 2023 2022 Balance at beginning of year $ 856 $ 765 Provision for credit losses 37 22 Charge-offs, net of recoveries ( 17 ) ( 6 ) Balance at March 31 $ 876 $ 781
Manufactured Housing Loan Balances [Member]
Summary of performing and non-performing home loans before discounts and allowances by year of loan origination	A summary of performing and non-performing home loans before discounts and allowances by year of loan origination as of March 31, 2023 follows (in millions). Origination Year 2023 2022 2021 2020 2019 Prior Total Performing $ 1,845 $ 4,830 $ 3,549 $ 2,752 $ 1,956 $ 8,204 $ 23,136 Non-performing 2 4 11 10 7 47 81 $ 1,847 $ 4,834 $ 3,560 $ 2,762 $ 1,963 $ 8,251 $ 23,217

Other receivables (Tables)

Other receivables (Tables)	3 Months Ended
	Mar. 31, 2023
Receivables [Abstract]
Schedule of receivables	Other receivables are comprised of the following (in millions). Receivables of the railroad, utilities and energy businesses at March 31, 2023 included approximately $ 2.1 billion related to Pilot. March 31, December 31, Insurance and other: Insurance premiums receivable $ 19,212 $ 18,395 Reinsurance recoverables 7,191 7,106 Trade receivables 15,069 14,510 Other 4,871 4,154 Allowances for credit losses ( 669 ) ( 675 ) $ 45,674 $ 43,490 Railroad, utilities and energy: Trade receivables $ 5,855 $ 4,182 Other 1,112 754 Allowances for credit losses ( 153 ) ( 141 ) $ 6,814 $ 4,795

Inventories (Tables)

Inventories (Tables)	3 Months Ended
	Mar. 31, 2023
Inventory Disclosure [Abstract]
Schedule of inventories	Inventories of our insurance and other businesses are comprised of the following (in millions). March 31, December 31, Raw materials $ 6,484 $ 6,381 Work in process and other 3,365 3,464 Finished manufactured goods 5,955 5,739 Goods acquired for resale 9,695 9,782 $ 25,499 $ 25,366

Property, plant and equipment_2

Property, plant and equipment including equipment held for lease (Tables)	3 Months Ended
	Mar. 31, 2023
Schedule of depreciation expense	Depreciation expense for the first three months of 2023 and 2022 is summarized below (in millions). First Quarter 2023 2022 Insurance and other $ 575 $ 564 Railroad, utilities and energy 1,739 1,542 $ 2,314 $ 2,106
Insurance and Other [Member]
Schedule of property, plant and equipment	A summary of property, plant and equipment of our insurance and other businesses follows (in millions). March 31, December 31, Land, buildings and improvements $ 14,533 $ 14,761 Machinery and equipment 27,190 26,690 Furniture, fixtures and other 5,193 4,847 46,916 46,298 Accumulated depreciation ( 25,708 ) ( 25,185 ) $ 21,208 $ 21,113
Railroad, Utilities and Energy [Member]
Schedule of property, plant and equipment	A summary of property, plant and equipment of railroad and utilities and energy businesses follows (in millions). The utility generation, transmission and distribution systems and interstate natural gas pipeline assets are owned by regulated public utility and natural gas pipeline subsidiaries. Assets of Pilot are included in land, buildings, improvements and other within the utilities and energy section of the following table. March 31, December 31, Railroad: Land, track structure and other roadway $ 67,861 $ 67,350 Locomotives, freight cars and other equipment 16,003 16,031 Construction in progress 1,773 1,743 85,637 85,124 Accumulated depreciation ( 18,334 ) ( 17,899 ) 67,303 67,225 Utilities and energy: Utility generation, transmission and distribution systems 93,123 92,759 Interstate natural gas pipeline assets 18,492 18,328 Independent power plants and other assets 14,610 14,650 Land, buildings, improvements and other 8,205 — Construction in progress 6,246 5,357 140,676 131,094 Accumulated depreciation ( 39,006 ) ( 38,051 ) 101,670 93,043 $ 168,973 $ 160,268

Equipment held for lease (Table

Equipment held for lease (Tables)	3 Months Ended
	Mar. 31, 2023
Property Plant And Equipment [Abstract]
Summary of equipment held for lease	Equipment held for lease includes railcars, aircraft and other equipment, including over-the-road trailers, intermodal tank containers, cranes, storage units and furniture. Equipment held for lease is summarized below (in millions). March 31, December 31, Railcars $ 9,662 $ 9,612 Aircraft 10,928 10,667 Other 5,268 5,212 25,858 25,491 Accumulated depreciation ( 10,184 ) ( 9,907 ) $ 15,674 $ 15,584
Summary of fixed and variable operating lease revenues	Fixed and variable operating lease revenues for the first quarter of 2023 and 2022 are summarized below (in millions). First Quarter 2023 2022 Fixed lease revenue $ 1,417 $ 1,188 Variable lease revenue 627 484 $ 2,044 $ 1,672

Goodwill and other intangible_2

Goodwill and other intangible assets (Tables)	3 Months Ended
	Mar. 31, 2023
Goodwill And Intangible Assets Disclosure [Abstract]
Reconciliation of the change in goodwill	Reconciliations of the changes in the carrying value of goodwill for the first three months of 2023 and for the year ended December 31, 2022 follow (in millions). March 31, December 31, Balance at beginning of year $ 78,119 $ 73,875 Business acquisitions 6,112 4,657 Other, including foreign currency translation ( 729 ) ( 413 ) Balance at end of period* $ 83,502 $ 78,119 —————— * Net of accumulated goodwill impairments of $ 11.0 billion as of March 31, 2023 and December 31, 2022 .
Schedule of intangible assets	The gross carrying amounts and accumulated amortization of other intangible assets are summarized below (in millions). March 31, 2023 December 31, 2022 Gross Accumulated Net Gross Accumulated Net Insurance and other: Customer relationships $ 28,247 $ 7,376 $ 20,871 $ 27,765 $ 7,174 $ 20,591 Trademarks and trade names 5,605 832 4,773 5,603 822 4,781 Patents and technology 5,010 3,832 1,178 4,943 3,748 1,195 Other 4,775 1,596 3,179 4,150 1,530 2,620 $ 43,637 $ 13,636 $ 30,001 $ 42,461 $ 13,274 $ 29,187 Railroad, utilities and energy: Customer relationships and contracts $ 6,214 $ 612 $ 5,602 $ 1,507 $ 541 $ 966 Trademarks and trade names 2,566 44 2,522 217 39 178 Other 658 47 611 190 42 148 $ 9,438 $ 703 $ 8,735 $ 1,914 $ 622 $ 1,292

Unpaid losses and loss adjust_2

Unpaid losses and loss adjustment expenses (Tables)	3 Months Ended
	Mar. 31, 2023
Insurance [Abstract]
Schedule of liability for unpaid claims and claims adjustment expense	A reconciliation of the changes in claim liabilities, excluding liabilities under retroactive reinsurance contracts (see Note 15), for each of the three-month periods ending March 31, 2023 and 2022 follows (in millions). 2023 2022 Balances at beginning of year: Gross liabilities $ 107,472 $ 86,664 Reinsurance recoverable on unpaid losses ( 5,025 ) ( 2,960 ) Net liabilities 102,447 83,704 Incurred losses and loss adjustment expenses: Current accident year 14,776 13,375 Prior accident years ( 740 ) ( 251 ) Total 14,036 13,124 Paid losses and loss adjustment expenses: Current accident year ( 3,841 ) ( 3,908 ) Prior accident years ( 9,747 ) ( 8,091 ) Total ( 13,588 ) ( 11,999 ) Foreign currency effect 93 ( 106 ) Balances at March 31: Net liabilities 102,988 84,723 Reinsurance recoverable on unpaid losses 4,969 2,944 Gross liabilities $ 107,957 $ 87,667

Retroactive reinsurance contr_2

Retroactive reinsurance contracts (Tables)	3 Months Ended
	Mar. 31, 2023
Insurance [Abstract]
Reconciliation of changes in claim liabilities and incurred losses and loss adjustment expenses	Reconciliations of the changes in estimated liabilities for retroactive reinsurance unpaid losses and loss adjustment expenses and incurred losses and loss adjustment expenses to the amounts recorded in the Consolidated Statements of Earnings for each of the three-month periods ended March 31, 2023 and 2022 follow (in millions). 2023 2022 Balances at beginning of year $ 35,415 $ 37,855 Incurred losses and loss adjustment expenses: Current year contracts — — Prior years’ contracts 14 ( 7 ) Total 14 ( 7 ) Paid losses and loss adjustment expenses ( 372 ) ( 547 ) Foreign currency effect 6 ( 5 ) Balances at March 31 $ 35,063 $ 37,296 Incurred losses and loss adjustment expenses above $ 14 $ ( 7 ) Deferred charge amortization and adjustments 171 215 Incurred losses and loss adjustment expenses included in the Consolidated $ 185 $ 208

Long duration insurance contr_2

Long duration insurance contracts (Tables)	3 Months Ended
	Mar. 31, 2023
Insurance [Abstract]
Summary of periodic payment annuity and life and health insurance benefits liabilities	We write periodic payment annuity and life and health insurance contracts. A summary of the impacts of adopting ASU 2018-12 on our periodic payment annuity and life and health insurance benefits liabilities as of the January 1, 2021 transition date follows in millions. Periodic payment Life and health Total Balance at December 31, 2020, as previously reported $ 10,974 $ 10,642 $ 21,616 Reclassifications to other policyholder liabilities ( 286 ) ( 929 ) ( 1,215 ) Balance at December 31, 2020 after reclassifications 10,688 9,713 20,401 Change in discount rate assumptions 6,553 1,447 8,000 Change in cash flow assumptions ( 117 ) 552 435 Balance as of January 1, 2021 $ 17,124 $ 11,712 $ 28,836
Summary of life, annuity and health insurance benefits liabilities	A summary of our life, annuity and health insurance benefits liabilities as of March 31, 2023 and 2022, disaggregated for our two primary product categories, periodic payment annuities and life and health insurance, follows (in millions). Other liabilities primarily consist of incurred-but-not-reported claims and claims in the course of settlement. March 31, 2023 2022 Periodic payment annuities $ 11,174 $ 13,867 Life and health 5,633 6,792 Other liabilities 3,130 3,524 $ 19,937 $ 24,183
Summary of changes in discounted present values of expected future policy benefits and expected future net premiums	In this context, net premiums represent the portion of expected gross premiums that are required to provide for future policy benefits and variable expenses. Periodic payment annuities Life and health 2023 2022 2023 2022 Expected future policy benefits: Balance at beginning of period $ 10,640 $ 16,153 $ 52,008 $ 63,648 Balance at beginning of period at original discount rate 11,549 11,261 63,584 60,133 Impact of cash flow assumption changes — — ( 1 ) 486 Effect of actual from expected results 1 1 ( 519 ) 90 Change in benefits, net ( 116 ) 43 ( 747 ) ( 517 ) Interest accrual 133 135 425 404 Foreign currency effect 19 ( 23 ) 47 ( 167 ) Ending balance at original discount rate 11,586 11,417 62,789 60,429 Effect of changes in discount rate assumptions ( 412 ) 2,450 ( 12,169 ) ( 2,386 ) Expected future policy benefits at March 31 $ 11,174 $ 13,867 $ 50,620 $ 58,043 Expected future net premiums: Balance at beginning of period $ 46,129 $ 55,960 Balance at beginning of period at original discount rate 56,535 53,277 Impact of cash flow assumption changes 2 458 Effect of actual from expected results ( 413 ) 22 Change in premiums, net ( 660 ) ( 357 ) Interest accrual 371 351 Foreign currency effect 47 ( 184 ) Ending balance at original discount rate 55,882 53,567 Effect of changes in discount rate assumptions ( 10,895 ) ( 2,316 ) Expected future net premiums at March 31 $ 44,987 $ 51,251 Liability for future policy benefits at March 31 $ 11,174 $ 13,867 $ 5,633 $ 6,792 Reinsurance recoverables — — ( 1,565 ) ( 1,857 ) Liability for future policy benefits at March 31, $ 11,174 $ 13,867 $ 4,068 $ 4,935
Summary of undiscounted and discounted expected future gross premiums to be collected and undiscounted expected future benefits for periodic payment annuities and life and health insurance	The undiscounted and discounted expected future gross premiums to be collected and undiscounted expected future benefits for periodic payment annuities and life and health insurance as of March 31, 2023 and 2022 are summarized below (in millions). Undiscounted expected Discounted expected Undiscounted expected 2023 2022 2023 2022 2023 2022 Periodic payment annuities $ — $ — $ — $ — $ 31,244 $ 30,647 Life and health 107,831 105,433 64,421 63,904 102,881 100,529
Summary of gross premiums earned and interest expense	Gross premiums earned on long duration contracts are included in insurance premiums earned and interest expense associated with long duration insurance contracts is included as a component of life, annuity and health benefits expenses in our Consolidated Statements of Earnings. Gross premiums earned and interest expense for the first three months of 2023 and 2022 were as follows (in millions). Gross Premiums Interest Expense 2023 2022 2023 2022 Periodic payment annuities $ — $ 169 $ 133 $ 135 Life and health 1,004 1,143 54 53
Summary of weighted average current discount rates and interest accretion rates	The weighted average current discount rates and interest accretion rates established at contract inception for the periodic payment annuities and life and health insurance are summarized below. March 31, 2023 2022 Periodic payment annuities Weighted average discount rate 5.0 % 3.6 % Weighted average accretion rate 4.8 % 4.9 % Weighted average duration (in years) 18 20 Life and health Weighted average discount rate 4.9 % 3.4 % Weighted average accretion rate 3.2 % 3.5 % Weighted average duration (in years) 14 14

Notes payable and other borro_2

Notes payable and other borrowings (Tables)	3 Months Ended
	Mar. 31, 2023
Schedule of short and long term outstanding debt disclosure	Notes payable and other borrowings of our insurance and other businesses are summarized below (in millions). The weighted average interest rates and maturity date ranges are based on borrowings as of March 31, 2023. Weighted March 31, December 31, Insurance and other: Berkshire Hathaway Inc. (“Berkshire”): U.S. Dollar denominated due 2025 - 2047 3.5 % $ 3,733 $ 6,231 Euro denominated due 2024 - 2041 1.1 % 6,029 7,344 Japanese Yen denominated due 2023 - 2060 0.7 % 7,716 7,818 Berkshire Hathaway Finance Corporation (“BHFC”): U.S. Dollar denominated due 2027 - 2052 3.6 % 14,459 14,458 Great Britain Pound denominated due 2039 - 2059 2.5 % 2,122 2,078 Euro denominated due 2030 - 2034 1.8 % 1,349 1,332 Other subsidiary borrowings due 2023 - 2051 4.7 % 4,924 5,967 Subsidiary short-term borrowings 6.3 % 1,104 1,310 $ 41,436 $ 46,538
Railroad, Utilities and Energy [Member]
Schedule of short and long term outstanding debt disclosure	Weighted March 31, December 31, Railroad, utilities and energy: Berkshire Hathaway Energy Company (“BHE”) and subsidiaries: BHE senior unsecured debt due 2023 - 2053 4.4 % $ 13,597 $ 13,996 Subsidiary and other debt due 2023 - 2064 4.3 % 37,553 37,639 Short-term borrowings 5.6 % 1,819 1,119 Pilot Travel Centers (“Pilot”) and subsidiaries: Pilot borrowings due 2023 - 2028 6.6 % 5,878 — Short-term borrowings 6.2 % 594 — Burlington Northern Santa Fe (“BNSF”) and subsidiaries due 2023 - 2097 4.6 % 22,747 23,452 $ 82,188 $ 76,206

Fair value measurements (Tables

Fair value measurements (Tables)	3 Months Ended
	Mar. 31, 2023
Fair Value Disclosures [Abstract]
Financial assets and liabilities measured at fair value on a recurring basis	Our financial assets and liabilities are summarized below as of March 31, 2023 and December 31, 2022, with fair values shown according to the fair value hierarchy (in millions). The carrying values of cash and cash equivalents, U.S. Treasury Bills, other receivables and accounts payable, accruals and other liabilities are considered to be reasonable estimates of or otherwise approximate the fair values. Carrying Fair Value Quoted Significant Significant March 31, 2023 Investments in fixed maturity securities: U.S. Treasury, U.S. government corporations $ 9,405 $ 9,405 $ 9,370 $ 35 $ — Foreign governments 11,088 11,088 10,738 350 — Corporate bonds 1,791 1,791 — 1,109 682 Other 282 282 — 282 — Investments in equity securities 328,161 328,161 316,550 12 11,599 Investments in Kraft Heinz & Occidental common stock 25,960 25,802 25,802 — — Loans and finance receivables 23,144 23,736 — 1,241 22,495 Derivative contract assets (1) 504 504 132 340 32 Derivative contract liabilities (1) 287 287 11 109 167 Notes payable and other borrowings: Insurance and other 41,436 37,534 — 37,502 32 Railroad, utilities and energy 82,188 77,743 — 77,743 — December 31, 2022 Investments in fixed maturity securities: U.S. Treasury, U.S. government corporations $ 9,802 $ 9,802 $ 9,733 $ 69 $ — Foreign governments 10,327 10,327 9,854 473 — Corporate bonds 2,195 2,195 — 1,546 649 Other 2,804 2,804 — 2,804 — Investments in equity securities 308,793 308,793 296,610 9 12,174 Investments in Kraft Heinz & Occidental common stock 24,421 25,491 25,491 — — Loans and finance receivables 23,208 23,428 — 1,513 21,915 Derivative contract asset s (1) 589 589 56 474 59 Derivative contract liabiliti es (1) 242 242 8 122 112 Notes payable and other borrowings: Insurance and other 46,538 41,961 — 41,061 900 Railroad, utilities and energy 76,206 67,651 — 67,651 — —————— (1) Assets are included in other assets and liabilities are included in accounts payable, accruals and other liabilities.
Reconciliations of significant assets and liabilities measured and carried at fair value on a recurring basis with the use of significant unobservable inputs (Level 3)	Reconciliations of significant assets and liabilities measured and carried at fair value on a recurring basis with the use of significant unobservable inputs (Level 3) for the three months ended March 31, 2023 and 2022 follow (in millions). Balance at Gains (losses) Acquisitions, Transfers out of Balance at Investments in equity securities : 2023 $ 12,169 $ ( 54 ) $ ( 521 ) $ — $ 11,594 2022 11,480 855 — — 12,335
Fair value assets and liabilities measured on recurring basis, unobservable inputs, additional information	Quantitative information as of March 31, 2023 for the significant assets and liabilities measured and carried at fair value on a recurring basis with the use of significant unobservable inputs (Level 3) follows (dollars in millions). Fair Principal Valuation Unobservable Weighted Investments in equity securities: Preferred stock $ 9,602 Discounted cash flow Expected duration 6 years Discounts for liquidity 372 bps Common stock warrants 1,992 Warrant pricing model Expected duration 6 years Volatility 40 %

Common stock (Tables)

Common stock (Tables)	3 Months Ended
	Mar. 31, 2023
Equity [Abstract]
Changes in issued, treasury and outstanding Berkshire common stock	Changes in Berkshire’s issued, treasury and outstanding common stock during the first quarter of 2023 are shown in the table below. In addition to our common stock, 1,000,000 shares of preferred stock are authorized, but none are issued. Class A, $ 5 Par Value 1,650,000 shares authorized) Class B, $ 0.0033 Par Value 3,225,000,000 shares authorized) Issued Treasury Outstanding Issued Treasury Outstanding Balances at December 31, 2022 651,450 ( 59,886 ) 591,564 1,509,969,352 ( 207,715,276 ) 1,302,254,076 Conversions of Class A to ( 359 ) — ( 359 ) 538,500 — 538,500 Treasury stock acquired — ( 5,103 ) ( 5,103 ) — ( 6,716,864 ) ( 6,716,864 ) Balances at March 31, 2023 651,091 ( 64,989 ) 586,102 1,510,507,852 ( 214,432,140 ) 1,296,075,712

Accumulated other comprehensi_2

Accumulated other comprehensive income (Tables)	3 Months Ended
	Mar. 31, 2023
Equity [Abstract]
Schedule of accumulated other comprehensive income	A summary of the net changes in after-tax accumulated other comprehensive income attributable to Berkshire Hathaway shareholders for the three months ending March 31, 2023 and 2022 follows (in millions). Unrealized Foreign currency translation Long duration insurance contracts Defined benefit pension plans Other Total First quarter of 2023 Beginning of year as previously reported $ ( 187 ) $ ( 6,140 ) $ — $ ( 552 ) $ 288 $ ( 6,591 ) Adoption of ASU 2018-12 — ( 2 ) 1,541 — — 1,539 Beginning balance as revised ( 187 ) ( 6,142 ) 1,541 ( 552 ) 288 ( 5,052 ) Other comprehensive income 194 244 ( 291 ) 44 ( 115 ) 76 Balance at end of period $ 7 $ ( 5,898 ) $ 1,250 $ ( 508 ) $ 173 $ ( 4,976 ) First quarter of 2022 Beginning of year as previously reported $ 369 $ ( 4,092 ) $ — $ ( 347 ) $ 43 $ ( 4,027 ) Adoption of ASU 2018-12 — — ( 4,096 ) — — ( 4,096 ) Beginning balance as revised 369 ( 4,092 ) ( 4,096 ) ( 347 ) 43 ( 8,123 ) Other comprehensive income ( 186 ) ( 314 ) 2,419 20 80 2,019 Balance at end of period $ 183 $ ( 4,406 ) $ ( 1,677 ) $ ( 327 ) $ 123 $ ( 6,104 )

Supplemental cash flow inform_2

Supplemental cash flow information (Tables)	3 Months Ended
	Mar. 31, 2023
Supplemental Cash Flow Elements [Abstract]
Schedule of supplemental cash flow information	A summary of supplemental cash flow information is presented in the following table (in millions). First Quarter 2023 2022 Cash paid during the period for: Income taxes $ 312 $ 336 Interest: Insurance and other 491 365 Railroad, utilities and energy 799 708 Non-cash investing and financing activities: Liabilities assumed in connection with business acquisitions 10,747 9

Revenues from contracts with _2

Revenues from contracts with customers (Tables)	3 Months Ended
	Mar. 31, 2023
Revenue From Contract With Customer [Abstract]
Revenue from contracts with customers disaggregated by reportable segment and source of revenue	The following tables summarize customer contract revenues disaggregated by reportable segment and the source of the revenue for the first quarter of 2023 and 2022 (in millions). Revenues from Pilot in 2023 are for the two months ending March 31, 2023. Other revenues, which are not considered to be revenues from contracts with customers under GAAP, are primarily insurance premiums earned, interest, dividend and other investment income and leasing revenues. Manufacturing McLane Service BNSF Berkshire Pilot Insurance, Total Three months ending March 31, 2023 Manufactured products: Industrial and commercial products $ 7,229 $ — $ 65 $ — $ — $ — $ — $ 7,294 Building products 4,758 — — — — — — 4,758 Consumer products 4,035 — — — — — — 4,035 Grocery and convenience store distribution — 7,793 — — — — — 7,793 Food and beverage distribution — 4,762 — — — — — 4,762 Auto sales — — 2,565 — — — — 2,565 Other retail and wholesale distribution 799 — 4,230 — — 422 — 5,451 Service 354 284 1,326 5,985 811 21 — 8,781 Electricity, natural gas and fuel — — — — 5,291 9,015 — 14,306 Total 17,175 12,839 8,186 5,985 6,102 9,458 — 59,745 Other revenues 1,090 42 1,716 16 337 38 22,409 25,648 $ 18,265 $ 12,881 $ 9,902 $ 6,001 $ 6,439 $ 9,496 $ 22,409 $ 85,393 Three months ending March 31, 2022 Manufactured products: Industrial and commercial products $ 5,932 $ — $ 49 $ — $ — $ — $ — $ 5,981 Building products 5,419 — — — — — — 5,419 Consumer products 5,093 — — — — — — 5,093 Grocery and convenience store distribution — 7,706 — — — — — 7,706 Food and beverage distribution — 4,562 — — — — — 4,562 Auto sales — — 2,527 — — — — 2,527 Other retail and wholesale distribution 722 — 4,175 — — — — 4,897 Service 264 214 1,006 5,931 1,112 — — 8,527 Electricity and natural gas — — — — 4,714 — — 4,714 Total 17,430 12,482 7,757 5,931 5,826 — — 49,426 Other revenues 955 32 1,334 13 189 — 18,894 21,417 $ 18,385 $ 12,514 $ 9,091 $ 5,944 $ 6,015 $ — $ 18,894 $ 70,843
Transaction price allocated to significant unsatisfied remaining performance obligations and timing of when performance obligations expected to be satisfied	A summary of the transaction price allocated to the significant unsatisfied remaining performance obligations relating to contracts with expected durations in excess of one year as of March 31, 2023 and the timing of when the performance obligations are expected to be satisfied follows (in millions). Less than Greater than Total Electricity, natural gas and fuel $ 3,331 $ 20,146 $ 23,477 Other sales and service contracts 3,346 5,134 8,480

Business segment data (Tables)

Business segment data (Tables)	3 Months Ended
	Mar. 31, 2023
Segment Reporting [Abstract]
Schedule of revenues and earnings before income taxes by segment	Our operating businesses include a large and diverse group of insurance, manufacturing, service and retailing businesses. We organize our reportable business segments in a manner that reflects how management views those business activities. Certain businesses are grouped together for segment reporting based upon similar products or product lines and marketing, selling and distribution characteristics, even though those business units are operated under separate local management. We acquired control of Pilot Travel Centers (“Pilot”) on January 31, 2023. Pilot’s revenues, costs and earnings are included in our Consolidated Financial Statements and is considered a reportable segment beginning February 1, 2023. In this presentation, the revenues and pre-tax earnings of the Pilot segment are for the two months ending March 31, 2023. Previously, our earnings from Pilot were determined under the equity method and are included in earnings from equity method investments. Revenues and earnings before income taxes by segment for the first quarter of 2023 and 2022 were as follows (in millions). First Quarter 2023 2022 Revenues of Operating Businesses Insurance: Underwriting: GEICO $ 9,626 $ 9,554 Berkshire Hathaway Primary Group 3,961 3,118 Berkshire Hathaway Reinsurance Group 6,209 4,816 Investment income 2,392 1,364 Total insurance 22,188 18,852 BNSF 6,019 5,968 Berkshire Hathaway Energy (“BHE”) 6,451 6,020 Pilot Travel Centers (“Pilot”) 9,508 — Manufacturing 18,289 18,421 McLane 13,059 12,515 Service and retailing 9,931 9,115 85,445 70,891 Reconciliation of segments to consolidated amount Corporate, eliminations and other ( 52 ) ( 48 ) $ 85,393 $ 70,843 First Quarter 2023 2022 Earnings Before Income Taxes of Operating Businesses Insurance: Underwriting: GEICO $ 703 $ ( 178 ) Berkshire Hathaway Primary Group 268 92 Berkshire Hathaway Reinsurance Group 231 301 Investment income 2,385 1,361 Total insurance 3,587 1,576 BNSF 1,649 1,809 BHE 223 713 Pilot 136 — Manufacturing 2,611 2,824 McLane 113 82 Service and retailing 1,221 1,135 9,540 8,139 Reconciliation of segments to consolidated amount Investment and derivative gains (losses) 34,758 ( 1,978 ) Interest expense, not allocated to segments ( 114 ) ( 104 ) Equity method investments 688 339 Corporate, eliminations and other ( 120 ) 561 $ 44,752 $ 6,957

New accounting pronouncements -

New accounting pronouncements - Summary of effects from adopting ASU 2018-12 on affected line items consolidated statement of earnings and comprehensive income (Details) - USD ($) $ / shares in Units, $ in Millions		3 Months Ended
		Mar. 31, 2023	Mar. 31, 2022
Costs and Expenses [Abstract]
Earnings (loss) before income taxes		$ 44,752	$ 6,957
Income Tax Expense (Benefit)		8,995	1,252
Net earnings		35,757	5,705
Net earnings attributable to Berkshire Hathaway shareholders		35,504	5,580
Other Comprehensive Income (Loss), Net of Tax [Abstract]
Foreign currency translation		249	(315)
Long duration insurance contracts			2,419
Other comprehensive income, net		82	2,016
Comprehensive income attributable to Berkshire Hathaway shareholders		$ 35,580	$ 7,599
Equivalent Class A [Member]
Other Comprehensive Income (Loss), Net of Tax [Abstract]
Net earnings per average equivalent		$ 24,377	$ 3,784
Equivalent Class B [Member]
Other Comprehensive Income (Loss), Net of Tax [Abstract]
Net earnings per average equivalent	[1]	$ 16.25	$ 2.52
Insurance And Other [Member]
Revenues [Abstract]
Insurance premiums earned		$ 19,796	$ 17,488
Costs and Expenses [Abstract]
Life, annuity and health insurance benefits		785	1,337
Insurance underwriting expenses		$ 3,587	2,604
Previously Reported [Member]
Costs and Expenses [Abstract]
Earnings (loss) before income taxes			6,812
Income Tax Expense (Benefit)			1,227
Net earnings			5,585
Net earnings attributable to Berkshire Hathaway shareholders			5,460
Other Comprehensive Income (Loss), Net of Tax [Abstract]
Foreign currency translation			(316)
Other comprehensive income, net			(404)
Comprehensive income attributable to Berkshire Hathaway shareholders			$ 5,059
Previously Reported [Member] | Equivalent Class A [Member]
Other Comprehensive Income (Loss), Net of Tax [Abstract]
Net earnings per average equivalent			$ 3,702
Previously Reported [Member] | Equivalent Class B [Member]
Other Comprehensive Income (Loss), Net of Tax [Abstract]
Net earnings per average equivalent			$ 2.47
Previously Reported [Member] | Insurance And Other [Member]
Revenues [Abstract]
Insurance premiums earned			$ 17,492
Costs and Expenses [Abstract]
Life, annuity and health insurance benefits			1,323
Insurance underwriting expenses			2,767
Revision of Prior Period, Adjustment [Member]
Costs and Expenses [Abstract]
Earnings (loss) before income taxes			145
Income Tax Expense (Benefit)			25
Net earnings			120
Net earnings attributable to Berkshire Hathaway shareholders			120
Other Comprehensive Income (Loss), Net of Tax [Abstract]
Foreign currency translation			1
Long duration insurance contracts			2,419
Other comprehensive income, net			2,420
Comprehensive income attributable to Berkshire Hathaway shareholders			$ 2,540
Revision of Prior Period, Adjustment [Member] | Equivalent Class A [Member]
Other Comprehensive Income (Loss), Net of Tax [Abstract]
Net earnings per average equivalent			$ 82
Revision of Prior Period, Adjustment [Member] | Equivalent Class B [Member]
Other Comprehensive Income (Loss), Net of Tax [Abstract]
Net earnings per average equivalent			$ 0.05
Revision of Prior Period, Adjustment [Member] | Insurance And Other [Member]
Revenues [Abstract]
Insurance premiums earned			$ (4)
Costs and Expenses [Abstract]
Life, annuity and health insurance benefits			14
Insurance underwriting expenses			$ (163)
[1] Class B shares are economically equivalent to one-fifteen-hundredth of a Class A share. Accordingly, net earnings per average equivalent Class B share outstanding is equal to one-fifteen-hundredth of the equivalent Class A amount. See Note 19.

Significant business acquisit_3

Significant business acquisitions - Narrative (Detail) $ in Millions			1 Months Ended	2 Months Ended	3 Months Ended
	Jan. 31, 2023 USD ($)	Oct. 19, 2022 USD ($)	Jan. 31, 2023 USD ($)	Mar. 31, 2023 USD ($) Location Store	Mar. 31, 2023 USD ($) Location Store	Mar. 31, 2022 USD ($)
Business Acquisition [Line Items]
Revenues					$ 59,745	$ 49,426
Net earnings attributable to Berkshire shareholders					35,504	5,580
Equity method earnings					$ 688	$ 339
Pilot Travel Centers LLC [Member]
Business Acquisition [Line Items]
Equity method earnings			$ 105
Pilot Travel Centers LLC [Member]
Business Acquisition [Line Items]
Percentage of additional interest acquired	41.40%
Business acquisition, cash consideration	$ 8,200
Equity interest ownership percentage	38.60%		38.60%	38.60%	38.60%
Revenues				$ 9,500
Net earnings attributable to Berkshire shareholders				$ 83
One-time, non-cash remeasurement gain recognized					$ 3,000
Pilot Travel Centers LLC [Member] | Canadian Provinces [Member] | Travel Center Locations [Member]
Business Acquisition [Line Items]
Number of places retail locations located | Location				6	6
Pilot Travel Centers LLC [Member] | U.S. States [Member] | Travel Center Locations [Member]
Business Acquisition [Line Items]
Number of places retail locations located | Location				43	43
Pilot Travel Centers LLC [Member] | U.S. and Canada [Member] | Retail Site [Member] | Minimum [Member]
Business Acquisition [Line Items]
Number of retail | Store				150	150
Pilot Travel Centers LLC [Member] | U.S. and Canada [Member] | Travel Center Locations [Member] | Minimum [Member]
Business Acquisition [Line Items]
Number of retail | Store				650	650
Alleghany Corporation [Member]
Business Acquisition [Line Items]
Business acquisition, cash consideration		$ 11,500
Business acquisition, effective date of acquisition		Oct. 19, 2022
Business acquisition, agreement date		Mar. 20, 2022

Significant business acquisit_4

Significant business acquisitions - Summary of preliminary values of identified assets acquired and liabilities assumed (Detail) - USD ($) $ in Millions	Mar. 31, 2023	Oct. 19, 2022
Pilot Travel Centers LLC [Member]
Business Acquisition [Line Items]
Property, plant and equipment	$ 8,136
Goodwill and other intangible assets	13,347
Other	6,934
Assets acquired	28,417
Notes payable	5,876
Other	4,789
Liabilities assumed	10,665
Noncontrolling interests, predominantly redeemable	3,370
Net assets	$ 14,382
Alleghany Corporation [Member]
Business Acquisition [Line Items]
Cash, cash equivalents and U.S. Treasury Bills		$ 3,762
Investments in fixed maturity and equity securities		15,982
Loans and other receivables		5,650
Goodwill and other intangible assets		6,559
Other		3,637
Assets acquired		35,590
Unpaid losses and loss adjustment expenses		15,080
Unearned premiums		3,536
Notes payable		2,169
Other		3,300
Liabilities assumed		24,085
Net assets		$ 11,505

Significant business acquisit_5

Significant business acquisitions - Summary of unaudited pro forma consolidated earnings (Detail) - Alleghany and Pilot Acquisitions [Member] $ in Millions	3 Months Ended
	Mar. 31, 2022 USD ($)
Business Acquisition [Line Items]
Revenues	$ 87,548
Net earnings attributable to Berkshire Hathaway shareholders	5,666
Net earnings per equivalent Class A common share	$ 3,842

Investments in fixed maturity_3

Investments in fixed maturity securities (Detail) - USD ($) $ in Millions	Mar. 31, 2023	Dec. 31, 2022
Summary of Investment Holdings [Line Items]
Amortized cost of fixed maturity securities	$ 22,565	$ 25,173
Unrealized gains on fixed maturity securities	343	395
Unrealized losses on fixed maturity securities	(342)	(440)
Fair value of fixed maturity securities	22,566	25,128
U.S. Treasury, U.S. government corporations and agencies [Member]
Summary of Investment Holdings [Line Items]
Amortized cost of fixed maturity securities	9,588	10,039
Unrealized gains on fixed maturity securities	8	12
Unrealized losses on fixed maturity securities	(191)	(249)
Fair value of fixed maturity securities	9,405	9,802
Foreign governments [Member]
Summary of Investment Holdings [Line Items]
Amortized cost of fixed maturity securities	11,184	10,454
Unrealized gains on fixed maturity securities	48	50
Unrealized losses on fixed maturity securities	(144)	(177)
Fair value of fixed maturity securities	11,088	10,327
Corporate bonds [Member]
Summary of Investment Holdings [Line Items]
Amortized cost of fixed maturity securities	1,532	1,945
Unrealized gains on fixed maturity securities	263	256
Unrealized losses on fixed maturity securities	(4)	(6)
Fair value of fixed maturity securities	1,791	2,195
Other [Member]
Summary of Investment Holdings [Line Items]
Amortized cost of fixed maturity securities	261	2,735
Unrealized gains on fixed maturity securities	24	77
Unrealized losses on fixed maturity securities	(3)	(8)
Fair value of fixed maturity securities	$ 282	$ 2,804

Investments in fixed maturity_4

Investments in fixed maturity securities - Narrative (Detail) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Summary of Investment Holdings [Line Items]
Fair value of fixed maturity securities	$ 22,566	$ 25,128
US Treasury Securities [Member]
Summary of Investment Holdings [Line Items]
Fair value of fixed maturity securities	$ 8,800
Fixed maturity securities, maturity year	2023 and 2024
Foreign governments [Member] | AA or Higher Credit Rating [Member]
Summary of Investment Holdings [Line Items]
Percentage of fixed maturity investments by credit rating	93%

Investments in fixed maturity_5

Investments in fixed maturity securities - Amortized cost and estimated fair value of securities with fixed maturities (Detail) - USD ($) $ in Millions	Mar. 31, 2023	Dec. 31, 2022
Summary of Investment Holdings [Line Items]
Due in one year or less - amortized cost	$ 14,038
Due after one year through five years - amortized cost	7,426
Due after five years through ten years - amortized cost	780
Due after ten years - amortized cost	139
Amortized cost of mortgage-backed securities	182
Amortized cost of fixed maturity securities	22,565	$ 25,173
Due in one year or less - fair value	13,832
Due after one year through five years - fair value	7,370
Due after five years through ten years - fair value	1,016
Due after ten years - fair value	149
Fair value of mortgage-backed securities	199
Fair value of fixed maturity securities	$ 22,566	$ 25,128

Investments in equity securit_3

Investments in equity securities (Detail) - USD ($) $ in Millions	Mar. 31, 2023	[1]	Dec. 31, 2022	[2]
Summary of Investment Holdings [Line Items]
Cost Basis	$ 121,342		$ 131,610
Net Unrealized Gains	206,819		177,183
Fair Value	328,161		308,793
Banks, insurance and finance [Member]
Summary of Investment Holdings [Line Items]
Cost Basis	24,023		25,893
Net Unrealized Gains	41,292		43,663
Fair Value	65,315		69,556
Consumer products [Member]
Summary of Investment Holdings [Line Items]
Cost Basis	40,003		40,508
Net Unrealized Gains	144,506		112,384
Fair Value	184,509		152,892
Commercial, industrial and other [Member]
Summary of Investment Holdings [Line Items]
Cost Basis	57,316		65,209
Net Unrealized Gains	21,021		21,136
Fair Value	$ 78,337		$ 86,345
[1] Approximately 77 % of the aggregate fair value was concentrated in five companies (American Express Company – $ 25.0 billion; Apple Inc. – $ 151.0 billion; Bank of America Corporation – $ 29.5 billion; The Coca-Cola Company – $ 24.8 billion and Chevron Corporation – $ 21.6 billion). Approximately 75 % of the aggregate fair value was concentrated in five companies (American Express Company – $ 22.4 billion; Apple Inc. – $ 119.0 billion; Bank of America Corporation – $ 34.2 billion; The Coca-Cola Company – $ 25.4 billion and Chevron Corporation – $ 30.0 billion).

Investments in equity securit_4

Investments in equity securities (Parenthetical) (Detail) $ in Millions	3 Months Ended		12 Months Ended
	Mar. 31, 2023 USD ($) Company		Dec. 31, 2022 USD ($) Company
Summary of Investment Holdings [Line Items]
Equity Securities Fv Ni	$ 328,161	[1]	$ 308,793	[2]
American Express Company [Member]
Summary of Investment Holdings [Line Items]
Equity Securities Fv Ni	25,000		22,400
Apple Inc. [Member]
Summary of Investment Holdings [Line Items]
Equity Securities Fv Ni	151,000		119,000
Bank of America Corporation [Member]
Summary of Investment Holdings [Line Items]
Equity Securities Fv Ni	29,500		34,200
Coca Cola Company [Member]
Summary of Investment Holdings [Line Items]
Equity Securities Fv Ni	24,800		25,400
Chevron Corporation [Member]
Summary of Investment Holdings [Line Items]
Equity Securities Fv Ni	$ 21,600		$ 30,000
Equity Securities [Member] | American Express Company, Apple Inc., Bank of America Corporation, The Coca-Cola Company and Chevron Corporation [Member] | Investment Concentration [Member]
Summary of Investment Holdings [Line Items]
Concentration percentage	77%		75%
Number of companies in concentration percentage | Company	5		5
[1] Approximately 77 % of the aggregate fair value was concentrated in five companies (American Express Company – $ 25.0 billion; Apple Inc. – $ 151.0 billion; Bank of America Corporation – $ 29.5 billion; The Coca-Cola Company – $ 24.8 billion and Chevron Corporation – $ 21.6 billion). Approximately 75 % of the aggregate fair value was concentrated in five companies (American Express Company – $ 22.4 billion; Apple Inc. – $ 119.0 billion; Bank of America Corporation – $ 34.2 billion; The Coca-Cola Company – $ 25.4 billion and Chevron Corporation – $ 30.0 billion).

Investments in equity securit_5

Investments in equity securities - Narrative (Detail) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended
	Mar. 31, 2023	Aug. 04, 2022
American Express Company [Member]
Summary of Investment Holdings [Line Items]
Investment owned, common shares outstanding	151,600,000
Investment owned, percent of common shares outstanding	20.40%
Occidental Petroleum Corporation [Member] | Investment Commitment [Member]
Summary of Investment Holdings [Line Items]
Number of common shares that can be purchased	83,860,000
Exercise price for warrants, per share	$ 59.62
Warrants exercisable period after redemption of preferred stock	1 year
Occidental Petroleum Corporation [Member] | Occidental Common Stock [Member] | Minimum [Member]
Summary of Investment Holdings [Line Items]
Equity method investment ownership percentage		20%
Occidental Petroleum Corporation [Member] | Cumulative Perpetual Preferred Stock [Member] | Investment Commitment [Member]
Summary of Investment Holdings [Line Items]
Investment in preferred stock, liquidation value	$ 9,500
Investment in preferred stock, stated dividend rate	8%
Investment in preferred stock, redemption year start	2029
Investment in preferred stock, redemption price percentage of liquidation value	105%
Liquidation value of mandatory redemption notifications	$ 474
Investment in preferred stock, mandatory redemption price percentage of liquidation value	110%

Equity method investments - Nar

Equity method investments - Narrative (Detail) - USD ($)	1 Months Ended	3 Months Ended
	Jan. 31, 2023	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Schedule of Equity Method Investments [Line Items]
Equity method investments		$ 26,403,000,000		$ 28,050,000,000
Equity method earnings		$ 688,000,000	$ 339,000,000
The Kraft Heinz Company [Member]
Schedule of Equity Method Investments [Line Items]
Equity method investment ownership percentage		26.50%
Equity method investments		$ 13,033,000,000		12,937,000,000
Equity method earnings		$ 222,000,000	206,000,000
Occidental Petroleum Corporation [Member]
Schedule of Equity Method Investments [Line Items]
Equity method investment ownership percentage		23.50%
Equity method investments		$ 12,927,000,000		11,484,000,000
Equity method earnings		$ 370,000,000
Occidental Petroleum Corporation [Member] | Common Stock [Member]
Schedule of Equity Method Investments [Line Items]
Excess of carrying value of investment over investees equity				8,000,000,000
Berkadia Commercial Mortgage LLC [Member]
Schedule of Equity Method Investments [Line Items]
Equity method investment ownership percentage		50%
Berkadia Commercial Mortgage LLC [Member] | Jefferies Financial Group Inc. [Member]
Schedule of Equity Method Investments [Line Items]
Equity method investment ownership percentage		50%
Berkadia Commercial Mortgage LLC [Member] | Commercial Paper [Member]
Schedule of Equity Method Investments [Line Items]
Maximum outstanding balance of commercial paper borrowings		$ 1,500,000,000
Pilot Travel Centers LLC [Member]
Schedule of Equity Method Investments [Line Items]
Equity method investments				$ 3,200,000,000
Equity method earnings	$ 105,000,000		$ 107,000,000

Equity Method Investments - Sum

Equity Method Investments - Summary of carrying value and fair value of investments (Detail) - USD ($) $ in Millions	Mar. 31, 2023	Dec. 31, 2022
Schedule Of Equity Method Investments [Line Items]
Carrying Value	$ 26,403	$ 28,050
Kraft Heinz [Member]
Schedule Of Equity Method Investments [Line Items]
Carrying Value	13,033	12,937
Fair Value	12,585	13,249
Occidental [Member]
Schedule Of Equity Method Investments [Line Items]
Carrying Value	12,927	11,484
Fair Value	13,217	12,242
Other [Member]
Schedule Of Equity Method Investments [Line Items]
Carrying Value	$ 443	$ 3,629

Equity Method Investments - S_2

Equity Method Investments - Summary of earnings and distributions received from equity method investments (Detail) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Schedule Of Equity Method Investments [Line Items]
Equity in Earnings	$ 688	$ 339
Distributions Received	155	132
Kraft Heinz [Member]
Schedule Of Equity Method Investments [Line Items]
Equity in Earnings	222	206
Distributions Received	130	130
Occidental [Member]
Schedule Of Equity Method Investments [Line Items]
Equity in Earnings	370
Distributions Received	25
Other [Member]
Schedule Of Equity Method Investments [Line Items]
Equity in Earnings	$ 96	133
Distributions Received		$ 2

Equity method investments - Una

Equity method investments - Unaudited financial information (Detail) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Dec. 31, 2022	Mar. 31, 2022	Apr. 01, 2023
Schedule of Equity Method Investments [Line Items]
Assets	$ 997,072	$ 948,465
Sales/ Total revenues and other income	85,393		$ 70,843
Subsequent Event [Member]
Schedule of Equity Method Investments [Line Items]
Assets				$ 90,943
Liabilities				$ 41,590
The Kraft Heinz Company [Member]
Schedule of Equity Method Investments [Line Items]
Assets		90,513
Liabilities		41,643
Sales/ Total revenues and other income	6,489		6,045
Net earnings attributable to common shareholders	$ 836		$ 776
Occidental Petroleum Corporation [Member]
Schedule of Equity Method Investments [Line Items]
Assets		72,609
Liabilities		42,524
Sales/ Total revenues and other income		8,326
Net earnings attributable to common shareholders		$ 1,727

Investment and derivative con_3

Investment and derivative contract gains (losses) (Detail) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Investments Debt And Equity Securities [Abstract]
Equity securities - Change in unrealized investment gains (losses) during the period on securities held at the end of the period	$ 31,317	$ (1,775)
Equity securities - Investment gains (losses) on securities sold during the period	370	89
Equity securities - Investment gains (losses), total	31,687	(1,686)
Fixed maturity securities - Gross realized gains	124	6
Fixed maturity securities - Gross realized losses	(52)	(49)
Other	2,999	(6)
Investment gains (losses)	34,758	(1,735)
Derivative contract gains (losses)		(243)
Investment and derivative contract gains (losses)	$ 34,758	$ (1,978)

Investment and derivative con_4

Investment and derivative contract gains (losses) - Narrative (Detail) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Jan. 31, 2023
Derivative Instruments, Gain (Loss) [Line Items]
Sales of equity securities	$ 13,283	$ 9,724
Taxable gains (losses) on sales of equity securities	2,200	$ (739)
Pilot Travel Centers LLC [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Other Investment gains from remeasurement	$ 3,000
Equity interest ownership percentage	38.60%		38.60%

Loans and finance receivables_2

Loans and finance receivables (Detail) - USD ($) $ in Millions	Mar. 31, 2023	Dec. 31, 2022	Mar. 31, 2022	Dec. 31, 2021
Receivables [Abstract]
Loans and finance receivables before allowances and discounts	$ 24,629	$ 24,664
Allowances for credit losses	(876)	(856)	$ (781)	$ (765)
Unamortized acquisition discounts and points	(609)	(600)
Loans and finance receivables	$ 23,144	$ 23,208

Loans and finance receivables -

Loans and finance receivables - Schedule of reconciliation of allowance for credit losses on loans and finance receivables (Detail) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Allowance for Credit Loss [Abstract]
Balance at beginning of year	$ 856	$ 765
Provision for credit losses	37	22
Charge-offs, net of recoveries	(17)	(6)
Balance at March 31	$ 876	$ 781

Loans and finance receivables_3

Loans and finance receivables - Narrative (Detail) - USD ($) $ in Millions	Mar. 31, 2023	Dec. 31, 2022
Accounts, Notes, Loans and Financing Receivable [Line Items]
Aggregated carrying value	$ 24,629	$ 24,664
Term Loan [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Aggregated carrying value	1,400	$ 1,900
Seritage Growth Properties [Member] | Term Loan [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Aggregated carrying value	$ 800
Manufactured and Site-built Home Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Percent of loan balances considered to be current as to payment status	97%

Loans and finance receivables_4

Loans and finance receivables - Summary of performing and non-performing home loans before discounts and allowances by year of loan origination (Detail) - USD ($) $ in Millions	Mar. 31, 2023	Dec. 31, 2022
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and financing receivables by origination year, Total	$ 24,629	$ 24,664
Manufactured Housing Loan Balances [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and financing receivables by origination year, 2023	1,847
Loans and financing receivables by origination year, 2022	4,834
Loans and financing receivables by origination year, 2021	3,560
Loans and financing receivables by origination year, 2020	2,762
Loans and financing receivables by origination year, 2019	1,963
Loans and financing receivables by origination year, Prior	8,251
Loans and financing receivables by origination year, Total	23,217
Performing [Member] | Manufactured Housing Loan Balances [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and financing receivables by origination year, 2023	1,845
Loans and financing receivables by origination year, 2022	4,830
Loans and financing receivables by origination year, 2021	3,549
Loans and financing receivables by origination year, 2020	2,752
Loans and financing receivables by origination year, 2019	1,956
Loans and financing receivables by origination year, Prior	8,204
Loans and financing receivables by origination year, Total	23,136
Non-Performing [Member] | Manufactured Housing Loan Balances [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and financing receivables by origination year, 2023	2
Loans and financing receivables by origination year, 2022	4
Loans and financing receivables by origination year, 2021	11
Loans and financing receivables by origination year, 2020	10
Loans and financing receivables by origination year, 2019	7
Loans and financing receivables by origination year, Prior	47
Loans and financing receivables by origination year, Total	$ 81

Other receivables (Detail)

Other receivables (Detail) - USD ($) $ in Millions	Mar. 31, 2023	Dec. 31, 2022
Insurance and Other [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Insurance premiums receivable	$ 19,212	$ 18,395
Reinsurance recoverables	7,191	7,106
Trade receivables	15,069	14,510
Other	4,871	4,154
Allowances for credit losses	(669)	(675)
Other receivables	45,674	43,490
Railroad, Utilities and Energy [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Trade receivables	5,855	4,182
Other	1,112	754
Allowances for credit losses	(153)	(141)
Receivables	$ 6,814	$ 4,795

Other receivables - Narrative (

Other receivables - Narrative (Detail) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Accounts Notes And Loans Receivable [Line Items]
Provisions for credit losses on receivables	$ 151	$ 92
Charge-offs, net of recoveries	149	$ 95
Railroad, Utilities and Energy [Member]
Accounts Notes And Loans Receivable [Line Items]
Trade receivables	5,855		$ 4,182
Railroad, Utilities and Energy [Member] | Pilot [Member]
Accounts Notes And Loans Receivable [Line Items]
Trade receivables	$ 2,100

Inventories (Detail)

Inventories (Detail) - USD ($) $ in Millions	Mar. 31, 2023	Dec. 31, 2022
Inventory Disclosure [Abstract]
Raw materials	$ 6,484	$ 6,381
Work in process and other	3,365	3,464
Finished manufactured goods	5,955	5,739
Goods acquired for resale	9,695	9,782
Total inventory	$ 25,499	$ 25,366

Inventories - Narrative (Detail

Inventories - Narrative (Detail) - Railroad, Utilities and Energy [Member] - Other Assets [Member] $ in Billions	Mar. 31, 2023 USD ($)
Inventory [Line Items]
Inventory	$ 4.4
Pilot [Member]
Inventory [Line Items]
Inventory	$ 2.2

Property, plant and equipment (

Property, plant and equipment (Detail) - USD ($) $ in Millions	Mar. 31, 2023	Dec. 31, 2022
Insurance and Other [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 46,916	$ 46,298
Property, plant and equipment, accumulated depreciation	(25,708)	(25,185)
Total property, plant and equipment, net	21,208	21,113
Insurance and Other [Member] | Land, buildings and improvements [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	14,533	14,761
Insurance and Other [Member] | Machinery and equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	27,190	26,690
Insurance and Other [Member] | Furniture, fixtures and other [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	5,193	4,847
Railroad [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	85,637	85,124
Property, plant and equipment, accumulated depreciation	(18,334)	(17,899)
Total property, plant and equipment, net	67,303	67,225
Railroad [Member] | Land, track structure and other roadway [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	67,861	67,350
Railroad [Member] | Locomotives, freight cars and other equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	16,003	16,031
Railroad [Member] | Construction in progress [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	1,773	1,743
Utilities and Energy [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	140,676	131,094
Property, plant and equipment, accumulated depreciation	(39,006)	(38,051)
Total property, plant and equipment, net	101,670	93,043
Utilities and Energy [Member] | Utility generation, transmission and distribution systems [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	93,123	92,759
Utilities and Energy [Member] | Interstate natural gas pipeline assets [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	18,492	18,328
Utilities and Energy [Member] | Independent power plants and other assets [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	14,610	14,650
Utilities and Energy [Member] | Land, buildings, improvements and other [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	8,205
Utilities and Energy [Member] | Construction in progress [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	6,246	5,357
Railroad, Utilities and Energy [Member]
Property, Plant and Equipment [Line Items]
Total property, plant and equipment, net	$ 168,973	$ 160,268

Property, plant and equipment -

Property, plant and equipment - Depreciation expense (Detail) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Property, Plant and Equipment [Line Items]
Depreciation expense	$ 2,314	$ 2,106
Insurance and Other [Member]
Property, Plant and Equipment [Line Items]
Depreciation expense	575	564
Railroad, Utilities and Energy [Member]
Property, Plant and Equipment [Line Items]
Depreciation expense	$ 1,739	$ 1,542

Equipment held for lease (Detai

Equipment held for lease (Detail) - USD ($) $ in Millions	Mar. 31, 2023	Dec. 31, 2022
Property Subject to or Available for Operating Lease [Line Items]
Equipment held for lease, gross	$ 25,858	$ 25,491
Equipment held for lease, accumulated depreciation	(10,184)	(9,907)
Equipment held for lease, net	15,674	15,584
Railcars [Member]
Property Subject to or Available for Operating Lease [Line Items]
Equipment held for lease, gross	9,662	9,612
Aircraft [Member]
Property Subject to or Available for Operating Lease [Line Items]
Equipment held for lease, gross	10,928	10,667
Other [Member]
Property Subject to or Available for Operating Lease [Line Items]
Equipment held for lease, gross	$ 5,268	$ 5,212

Equipment held for lease - Narr

Equipment held for lease - Narrative (Detail) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Leases [Abstract]
Depreciation expense for equipment held for lease	$ 308	$ 294

Equipment held for lease - Summ

Equipment held for lease - Summary of fixed and variable operating lease revenues (Detail) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Operating Leases Lease Income [Abstract]
Fixed lease revenue	$ 1,417	$ 1,188
Variable lease revenue	627	484
Total	$ 2,044	$ 1,672

Goodwill and other intangible_3

Goodwill and other intangible assets - Goodwill (Detail) - USD ($) $ in Millions		3 Months Ended		12 Months Ended
		Mar. 31, 2023		Dec. 31, 2022
Goodwill And Intangible Assets Disclosure [Abstract]
Balance at beginning of year		$ 78,119	[1]	$ 73,875
Business acquisitions		6,112		4,657
Other, including foreign currency translation		(729)		(413)
Balance at end of period	[1]	$ 83,502		$ 78,119
[1] Net of accumulated goodwill impairments of $ 11.0 billion as of March 31, 2023 and December 31, 2022 .

Goodwill and other intangible_4

Goodwill and other intangible assets - Goodwill (Parenthetical) (Detail) - USD ($) $ in Billions	Mar. 31, 2023	Dec. 31, 2022
Goodwill And Intangible Assets Disclosure [Abstract]
Accumulated goodwill impairments	$ 11	$ 11

Goodwill and other intangible_5

Goodwill and other intangible assets - Intangible assets (Detail) - USD ($) $ in Millions	Mar. 31, 2023	Dec. 31, 2022
Insurance and Other [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	$ 43,637	$ 42,461
Accumulated amortization	13,636	13,274
Net carrying value	30,001	29,187
Railroad, Utilities and Energy [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	9,438	1,914
Accumulated amortization	703	622
Net carrying value	8,735	1,292
Customer relationships [Member] | Insurance and Other [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	28,247	27,765
Accumulated amortization	7,376	7,174
Net carrying value	20,871	20,591
Trademarks and trade names [Member] | Insurance and Other [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	5,605	5,603
Accumulated amortization	832	822
Net carrying value	4,773	4,781
Trademarks and trade names [Member] | Railroad, Utilities and Energy [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	2,566	217
Accumulated amortization	44	39
Net carrying value	2,522	178
Customer relationships and contracts [Member] | Railroad, Utilities and Energy [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	6,214	1,507
Accumulated amortization	612	541
Net carrying value	5,602	966
Other intangible assets [Member] | Insurance and Other [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	4,775	4,150
Accumulated amortization	1,596	1,530
Net carrying value	3,179	2,620
Other intangible assets [Member] | Railroad, Utilities and Energy [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	658	190
Accumulated amortization	47	42
Net carrying value	611	148
Patents and technology [Member] | Insurance and Other [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	5,010	4,943
Accumulated amortization	3,832	3,748
Net carrying value	$ 1,178	$ 1,195

Goodwill and other intangible_6

Goodwill and other intangible assets - Intangible assets - Narrative (Detail) - USD ($) $ in Millions	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Finite Lived And Indefinite Lived Intangible Assets [Line Items]
Intangible asset amortization expense	$ 429	$ 303
Intangible assets with indefinite lives, excluding goodwill	20,900	$ 18,300
Railroad, Utilities and Energy [Member] | Pilot [Member] | Other Assets [Member]
Finite Lived And Indefinite Lived Intangible Assets [Line Items]
Net carrying value	$ 7,400

Unpaid losses and loss adjust_3

Unpaid losses and loss adjustment expenses - Reconciliation of changes in claim liabilities (Detail) - Property and Casualty Insurance and Reinsurance, Excluding Retroactive Reinsurance [Member] - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Liability for Claims and Claims Adjustment Expense [Line Items]
Gross liabilities at beginning of year	$ 107,472	$ 86,664
Reinsurance recoverable on unpaid losses at beginning of year	(5,025)	(2,960)
Net liabilities at beginning of year	102,447	83,704
Incurred losses and loss adjustment expenses, current accident year	14,776	13,375
Incurred losses and loss adjustment expenses, prior accident years	(740)	(251)
Total incurred losses and loss adjustment expenses	14,036	13,124
Paid losses and loss adjustment expenses, current accident year	(3,841)	(3,908)
Paid losses and loss adjustment expenses, prior accident years	(9,747)	(8,091)
Total paid losses and loss adjustment expenses	(13,588)	(11,999)
Foreign currency effect	93	(106)
Net liabilities at end of period	102,988	84,723
Reinsurance recoverable on unpaid losses at end of period	4,969	2,944
Gross liabilities at end of period	$ 107,957	$ 87,667

Unpaid losses and loss adjust_4

Unpaid losses and loss adjustment expenses - Narrative (Detail) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Property and Casualty Insurance and Reinsurance, Excluding Retroactive Reinsurance [Member]
Liability for Claims and Claims Adjustment Expense [Line Items]
Incurred losses and loss adjustment expenses, prior accident years	$ (740)	$ (251)
Prior years' losses incurred as a percentage of net liabilities	0.70%	0.30%
Property and Casualty Reinsurance, Excluding Retroactive Reinsurance [Member] | Primary Insurance Businesses [Member]
Liability for Claims and Claims Adjustment Expense [Line Items]
Incurred losses and loss adjustment expenses, prior accident years	$ (379)	$ (114)
Property and Casualty Reinsurance, Excluding Retroactive Reinsurance [Member] | Property and Casualty Reinsurance [Member]
Liability for Claims and Claims Adjustment Expense [Line Items]
Incurred losses and loss adjustment expenses, prior accident years	$ (361)	$ (137)

Retroactive reinsurance contr_3

Retroactive reinsurance contracts - Reconciliation of changes in claim liabilities and incurred losses and loss adjustment expenses (Detail) - Retroactive Reinsurance [Member] - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Liability for Claims and Claims Adjustment Expense [Line Items]
Balances at beginning of year	$ 35,415	$ 37,855
Total incurred losses and loss adjustment expenses	185	208
Paid losses and loss adjustment expenses	(372)	(547)
Foreign currency effect	6	(5)
Balances at March 31	35,063	37,296
Unpaid Losses and Loss Adjustment Expenses [Member]
Liability for Claims and Claims Adjustment Expense [Line Items]
Incurred losses and loss adjustment expenses, prior accident years	14	(7)
Total incurred losses and loss adjustment expenses	14	(7)
Deferred Charges Reinsurance Assumed [Member]
Liability for Claims and Claims Adjustment Expense [Line Items]
Total incurred losses and loss adjustment expenses	$ 171	$ 215

Retroactive reinsurance contr_4

Retroactive reinsurance contracts - Narrative (Detail) - USD ($) $ in Billions	Mar. 31, 2023	Mar. 31, 2022
Retroactive Reinsurance [Member]
Effects Of Reinsurance [Line Items]
Unamortized deferred charges of retroactive reinsurance contracts	$ 9.7	$ 10.4

Long duration insurance contr_3

Long duration insurance contracts - Summary of periodic payment annuity and life and health Insurance benefits liabilities (Detail) - ASU 2018-12 [Member] - USD ($) $ in Millions	Jan. 01, 2021	Dec. 31, 2020
Liabilities for Guarantees on Long-Duration Contracts [Line Items]
Reclassifications to other policyholder liabilities		$ (1,215)
Balance at December 31, 2020 after reclassifications	$ 20,401
Change in discount rate assumptions	8,000
Change in cash flow assumptions	435
Balance as of January 1, 2021	28,836
Previously Reported [Member]
Liabilities for Guarantees on Long-Duration Contracts [Line Items]
Balance at December 31, 2020, as previously reported	21,616
Balance as of January 1, 2021		21,616
Periodic Payment Annuities [Member]
Liabilities for Guarantees on Long-Duration Contracts [Line Items]
Reclassifications to other policyholder liabilities		(286)
Balance at December 31, 2020 after reclassifications	10,688
Change in discount rate assumptions	6,553
Change in cash flow assumptions	(117)
Balance as of January 1, 2021	17,124
Periodic Payment Annuities [Member] | Previously Reported [Member]
Liabilities for Guarantees on Long-Duration Contracts [Line Items]
Balance at December 31, 2020, as previously reported	10,974
Balance as of January 1, 2021		10,974
Life and Health [Member]
Liabilities for Guarantees on Long-Duration Contracts [Line Items]
Reclassifications to other policyholder liabilities		(929)
Balance at December 31, 2020 after reclassifications	9,713
Change in discount rate assumptions	1,447
Change in cash flow assumptions	552
Balance as of January 1, 2021	11,712
Life and Health [Member] | Previously Reported [Member]
Liabilities for Guarantees on Long-Duration Contracts [Line Items]
Balance at December 31, 2020, as previously reported	$ 10,642
Balance as of January 1, 2021		$ 10,642

Long duration insurance contr_4

Long duration insurance contracts - Summary of life, annuity and health insurance benefits liabilities (Detail) - USD ($) $ in Millions	Mar. 31, 2023	Mar. 31, 2022
Liabilities for Guarantees on Long-Duration Contracts [Line Items]
Life, annuity and health insurance benefits	$ 19,937	$ 24,183
Periodic Payment Annuities [Member]
Liabilities for Guarantees on Long-Duration Contracts [Line Items]
Life, annuity and health insurance benefits	11,174	13,867
Life and Health [Member]
Liabilities for Guarantees on Long-Duration Contracts [Line Items]
Life, annuity and health insurance benefits	5,633	6,792
Other liabilities [Member]
Liabilities for Guarantees on Long-Duration Contracts [Line Items]
Life, annuity and health insurance benefits	$ 3,130	$ 3,524

Long duration insurance contr_5

Long duration insurance contracts - Summary of changes in discounted present values of expected future policy benefits and expected future net premiums (Detail) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Liability for Future Policy Benefit, Expected Net Premium [Roll Forward]
Liability for future policy benefits at March 31	$ 19,937	$ 24,183
Periodic Payment Annuities [Member]
Liability for Future Policy Benefit, Expected Future Policy Benefit [Roll Forward]
Balance at beginning of period	10,640	16,153
Balance at beginning of period at original discount rate	11,549	11,261
Effect of actual from expected results	1	1
Change in benefits, net	(116)	43
Interest accrual	133	135
Foreign currency effect	19	(23)
Ending balance at original discount rate	11,586	11,417
Effect of changes in discount rate assumptions	(412)	2,450
Expected future policy benefits at March 31	11,174	13,867
Liability for Future Policy Benefit, Expected Net Premium [Roll Forward]
Liability for future policy benefits at March 31	11,174	13,867
Liability for future policy benefits at March 31, net of reinsurance recoverables	11,174	13,867
Life and Health [Member]
Liability for Future Policy Benefit, Expected Future Policy Benefit [Roll Forward]
Balance at beginning of period	52,008	63,648
Balance at beginning of period at original discount rate	63,584	60,133
Impact of cash flow assumption changes	(1)	486
Effect of actual from expected results	(519)	90
Change in benefits, net	(747)	(517)
Interest accrual	425	404
Foreign currency effect	47	(167)
Ending balance at original discount rate	62,789	60,429
Effect of changes in discount rate assumptions	(12,169)	(2,386)
Expected future policy benefits at March 31	50,620	58,043
Liability for Future Policy Benefit, Expected Net Premium [Roll Forward]
Balance at beginning of period	46,129	55,960
Balance at beginning of period at original discount rate	56,535	53,277
Impact of cash flow assumption changes	2	458
Effect of actual from expected results	(413)	22
Change in premiums, net	(660)	(357)
Interest accrual	371	351
Foreign currency effect	47	(184)
Ending balance at original discount rate	55,882	53,567
Effect of changes in discount rate assumptions	(10,895)	(2,316)
Expected future net premiums at March 31	44,987	51,251
Liability for future policy benefits at March 31	5,633	6,792
Reinsurance recoverables	(1,565)	(1,857)
Liability for future policy benefits at March 31, net of reinsurance recoverables	$ 4,068	$ 4,935

Long duration insurance contr_6

Long duration insurance contracts - Summary of undiscounted and discounted expected future gross premiums to be collected and undiscounted expected future benefits for periodic payment annuities and life and health insurance (Detail) - USD ($) $ in Millions	Mar. 31, 2023	Mar. 31, 2022
Periodic Payment Annuities [Member]
Liability for Future Policy Benefit, Activity [Line Items]
Undiscounted expected future benefits	$ 31,244	$ 30,647
Life and Health [Member]
Liability for Future Policy Benefit, Activity [Line Items]
Undiscounted expected future gross premiums	107,831	105,433
Discounted expected future gross premiums	64,421	63,904
Undiscounted expected future benefits	$ 102,881	$ 100,529

Long duration insurance contr_7

Long duration insurance contracts - Summary of gross premiums earned and interest expense (Detail) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Periodic Payment Annuities [Member]
Liability for Future Policy Benefit, Activity [Line Items]
Gross Premiums		$ 169
Interest Expense	$ 133	135
Life and Health [Member]
Liability for Future Policy Benefit, Activity [Line Items]
Gross Premiums	1,004	1,143
Interest Expense	$ 54	$ 53

Long duration insurance contr_8

Long duration insurance contracts - Summary of weighted average current discount rates and interest accretion rates established at contract inception (Detail)	Mar. 31, 2023	Mar. 31, 2022
Periodic Payment Annuities [Member]
Liability for Future Policy Benefit, Activity [Line Items]
Weighted average discount rate	5%	3.60%
Weighted average accretion rate	4.80%	4.90%
Weighted average duration (in years)	18 years	20 years
Life and Health [Member]
Liability for Future Policy Benefit, Activity [Line Items]
Weighted average discount rate	4.90%	3.40%
Weighted average accretion rate	3.20%	3.50%
Weighted average duration (in years)	14 years	14 years

Long duration insurance contr_9

Long duration insurance contracts - Narrative (Detail) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Dec. 31, 2022	Mar. 31, 2022
Liability for Future Policy Benefit, Activity [Line Items]
Guaranteed minimum death and living benefits associated with variable annuity products liability	$ 1,200	$ 1,250
Reduction in liability for effects of changes in securities markets interest rates and other inputs used to estimate liabilities	65
Long Duration Contracts [Member]
Liability for Future Policy Benefit, Activity [Line Items]
Deferred policy acquisition costs	$ 748		$ 631

Notes payable and other borro_3

Notes payable and other borrowings (Detail) € in Millions, £ in Millions, $ in Millions, ¥ in Billions	3 Months Ended
	Mar. 31, 2023 USD ($)	Mar. 31, 2023 EUR (€)	Mar. 31, 2023 GBP (£)	Mar. 31, 2023 JPY (¥)	Dec. 31, 2022 USD ($)
Debt Instrument [Line Items]
Notes payable and other borrowings		€ 6,850	£ 1,750	¥ 1,029
Insurance and Other [Member]
Debt Instrument [Line Items]
Notes payable and other borrowings	$ 41,436				$ 46,538
Insurance and Other [Member] | Berkshire Hathaway Inc. (Parent) [Member] | U.S. Dollar Denominated [Member]
Debt Instrument [Line Items]
Notes payable and other borrowings	$ 3,733				6,231
Weighted average interest rate, percentage	3.50%	3.50%	3.50%	3.50%
Insurance and Other [Member] | Berkshire Hathaway Inc. (Parent) [Member] | U.S. Dollar Denominated [Member] | Minimum [Member]
Debt Instrument [Line Items]
Debt maturity year	2025
Insurance and Other [Member] | Berkshire Hathaway Inc. (Parent) [Member] | U.S. Dollar Denominated [Member] | Maximum [Member]
Debt Instrument [Line Items]
Debt maturity year	2047
Insurance and Other [Member] | Berkshire Hathaway Inc. (Parent) [Member] | Euro Denominated [Member]
Debt Instrument [Line Items]
Notes payable and other borrowings	$ 6,029				7,344
Weighted average interest rate, percentage	1.10%	1.10%	1.10%	1.10%
Insurance and Other [Member] | Berkshire Hathaway Inc. (Parent) [Member] | Euro Denominated [Member] | Minimum [Member]
Debt Instrument [Line Items]
Debt maturity year	2024
Insurance and Other [Member] | Berkshire Hathaway Inc. (Parent) [Member] | Euro Denominated [Member] | Maximum [Member]
Debt Instrument [Line Items]
Debt maturity year	2041
Insurance and Other [Member] | Berkshire Hathaway Inc. (Parent) [Member] | Japanese Yen Denominated [Member]
Debt Instrument [Line Items]
Notes payable and other borrowings	$ 7,716				7,818
Weighted average interest rate, percentage	0.70%	0.70%	0.70%	0.70%
Insurance and Other [Member] | Berkshire Hathaway Inc. (Parent) [Member] | Japanese Yen Denominated [Member] | Minimum [Member]
Debt Instrument [Line Items]
Debt maturity year	2023
Insurance and Other [Member] | Berkshire Hathaway Inc. (Parent) [Member] | Japanese Yen Denominated [Member] | Maximum [Member]
Debt Instrument [Line Items]
Debt maturity year	2060
Insurance and Other [Member] | Subsidiaries [Member]
Debt Instrument [Line Items]
Notes payable and other borrowings	$ 4,924				5,967
Short-term debt	$ 1,104				1,310
Weighted average interest rate, percentage	4.70%	4.70%	4.70%	4.70%
Short-term borrowings, weighted average interest rate	6.30%	6.30%	6.30%	6.30%
Insurance and Other [Member] | Subsidiaries [Member] | Minimum [Member]
Debt Instrument [Line Items]
Debt maturity year	2023
Insurance and Other [Member] | Subsidiaries [Member] | Maximum [Member]
Debt Instrument [Line Items]
Debt maturity year	2051
Insurance and Other [Member] | Subsidiaries [Member] | U.S. Dollar Denominated [Member] | Berkshire Hathaway Finance Corporation [Member]
Debt Instrument [Line Items]
Notes payable and other borrowings	$ 14,459				14,458
Weighted average interest rate, percentage	3.60%	3.60%	3.60%	3.60%
Insurance and Other [Member] | Subsidiaries [Member] | U.S. Dollar Denominated [Member] | Berkshire Hathaway Finance Corporation [Member] | Minimum [Member]
Debt Instrument [Line Items]
Debt maturity year	2027
Insurance and Other [Member] | Subsidiaries [Member] | U.S. Dollar Denominated [Member] | Berkshire Hathaway Finance Corporation [Member] | Maximum [Member]
Debt Instrument [Line Items]
Debt maturity year	2052
Insurance and Other [Member] | Subsidiaries [Member] | Euro Denominated [Member] | Berkshire Hathaway Finance Corporation [Member]
Debt Instrument [Line Items]
Notes payable and other borrowings	$ 1,349				1,332
Weighted average interest rate, percentage	1.80%	1.80%	1.80%	1.80%
Insurance and Other [Member] | Subsidiaries [Member] | Euro Denominated [Member] | Berkshire Hathaway Finance Corporation [Member] | Minimum [Member]
Debt Instrument [Line Items]
Debt maturity year	2030
Insurance and Other [Member] | Subsidiaries [Member] | Euro Denominated [Member] | Berkshire Hathaway Finance Corporation [Member] | Maximum [Member]
Debt Instrument [Line Items]
Debt maturity year	2034
Insurance and Other [Member] | Subsidiaries [Member] | Great Britain Pound Denominated [Member] | Berkshire Hathaway Finance Corporation [Member]
Debt Instrument [Line Items]
Notes payable and other borrowings	$ 2,122				2,078
Weighted average interest rate, percentage	2.50%	2.50%	2.50%	2.50%
Insurance and Other [Member] | Subsidiaries [Member] | Great Britain Pound Denominated [Member] | Berkshire Hathaway Finance Corporation [Member] | Minimum [Member]
Debt Instrument [Line Items]
Debt maturity year	2039
Insurance and Other [Member] | Subsidiaries [Member] | Great Britain Pound Denominated [Member] | Berkshire Hathaway Finance Corporation [Member] | Maximum [Member]
Debt Instrument [Line Items]
Debt maturity year	2059
Railroad, Utilities and Energy [Member]
Debt Instrument [Line Items]
Notes payable and other borrowings	$ 82,188				76,206
Railroad, Utilities and Energy [Member] | Subsidiaries [Member] | Pilot Travel Centers ("Pilot") [Member]
Debt Instrument [Line Items]
Notes payable and other borrowings	5,878
Short-term debt	$ 594
Weighted average interest rate, percentage	6.60%	6.60%	6.60%	6.60%
Short-term borrowings, weighted average interest rate	6.20%	6.20%	6.20%	6.20%
Railroad, Utilities and Energy [Member] | Subsidiaries [Member] | Minimum [Member] | Pilot Travel Centers ("Pilot") [Member]
Debt Instrument [Line Items]
Debt maturity year	2023
Railroad, Utilities and Energy [Member] | Subsidiaries [Member] | Maximum [Member] | Pilot Travel Centers ("Pilot") [Member]
Debt Instrument [Line Items]
Debt maturity year	2028
Railroad, Utilities and Energy [Member] | Subsidiaries [Member] | Berkshire Hathaway Energy [Member]
Debt Instrument [Line Items]
Weighted average interest rate, percentage	4.40%	4.40%	4.40%	4.40%
Senior unsecured debt	$ 13,597				13,996
Railroad, Utilities and Energy [Member] | Subsidiaries [Member] | Berkshire Hathaway Energy [Member] | Minimum [Member]
Debt Instrument [Line Items]
Debt maturity year	2023
Railroad, Utilities and Energy [Member] | Subsidiaries [Member] | Berkshire Hathaway Energy [Member] | Maximum [Member]
Debt Instrument [Line Items]
Debt maturity year	2053
Railroad, Utilities and Energy [Member] | Subsidiaries [Member] | Berkshire Hathaway Energy Subsidiaries [Member]
Debt Instrument [Line Items]
Notes payable and other borrowings	$ 37,553				37,639
Weighted average interest rate, percentage	4.30%	4.30%	4.30%	4.30%
Railroad, Utilities and Energy [Member] | Subsidiaries [Member] | Berkshire Hathaway Energy Subsidiaries [Member] | Minimum [Member]
Debt Instrument [Line Items]
Debt maturity year	2023
Railroad, Utilities and Energy [Member] | Subsidiaries [Member] | Berkshire Hathaway Energy Subsidiaries [Member] | Maximum [Member]
Debt Instrument [Line Items]
Debt maturity year	2064
Railroad, Utilities and Energy [Member] | Subsidiaries [Member] | Berkshire Hathaway Energy and Subsidiaries [Member]
Debt Instrument [Line Items]
Short-term debt	$ 1,819				1,119
Short-term borrowings, weighted average interest rate	5.60%	5.60%	5.60%	5.60%
Railroad, Utilities and Energy [Member] | Subsidiaries [Member] | Burlington Northern Santa Fe ("BNSF") and subsidiaries [Member]
Debt Instrument [Line Items]
Notes payable and other borrowings	$ 22,747				$ 23,452
Weighted average interest rate, percentage	4.60%	4.60%	4.60%	4.60%
Railroad, Utilities and Energy [Member] | Subsidiaries [Member] | Burlington Northern Santa Fe ("BNSF") and subsidiaries [Member] | Minimum [Member]
Debt Instrument [Line Items]
Debt maturity year	2023
Railroad, Utilities and Energy [Member] | Subsidiaries [Member] | Burlington Northern Santa Fe ("BNSF") and subsidiaries [Member] | Maximum [Member]
Debt Instrument [Line Items]
Debt maturity year	2097

Notes payable and other borro_4

Notes payable and other borrowings - Narrative (Detail) € in Millions, £ in Millions, $ in Millions, ¥ in Billions	1 Months Ended		3 Months Ended
	Apr. 30, 2023 USD ($)	Apr. 30, 2023 JPY (¥)	Mar. 31, 2023 USD ($)	Mar. 31, 2022 USD ($)	Mar. 31, 2023 JPY (¥)	Mar. 31, 2023 EUR (€)	Mar. 31, 2023 GBP (£)	Dec. 31, 2022 USD ($)
Debt Instrument [Line Items]
Notes payable and other borrowings					¥ 1,029	€ 6,850	£ 1,750
Line of Credit and Commercial Paper Facilities [Member] | Subsidiaries [Member]
Debt Instrument [Line Items]
Unused lines of credit available			$ 13,100
Line of Credit and Commercial Paper Facilities [Member] | Subsidiaries [Member] | Berkshire Hathaway Energy and Subsidiaries [Member]
Debt Instrument [Line Items]
Unused lines of credit available			9,000
Insurance and Other [Member]
Debt Instrument [Line Items]
Notes payable and other borrowings			41,436					$ 46,538
Insurance and Other [Member] | Berkshire Hathaway Inc. (Parent) [Member] | Subsidiaries Excluding Berkshire Hathaway Finance Corporation [Member]
Debt Instrument [Line Items]
Guarantee obligation			2,700
Insurance and Other [Member] | Subsidiaries [Member]
Debt Instrument [Line Items]
Notes payable and other borrowings			4,924					$ 5,967
Insurance and Other [Member] | Senior Notes [Member] | Berkshire Hathaway Inc. (Parent) [Member]
Debt Instrument [Line Items]
Repayments of borrowings			3,900
Insurance and Other [Member] | Senior Notes [Member] | Berkshire Hathaway Inc. (Parent) [Member] | Berkshire Hathaway Finance Corporation [Member]
Debt Instrument [Line Items]
Gains (loss) attributable to changes in foreign currency exchange rates			$ (26)	$ 716
Insurance and Other [Member] | Subsequent Event [Member] | Senior Notes [Member] | Berkshire Hathaway Inc. (Parent) [Member]
Debt Instrument [Line Items]
Repayments of borrowings | ¥		¥ 56.3
Principal amount of debt issued	$ 1,200	¥ 164.4

Fair value measurements - Finan

Fair value measurements - Financial assets and liabilities (Detail) - USD ($) $ in Millions		Mar. 31, 2023		Dec. 31, 2022
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities		$ 22,566		$ 25,128
Investments in equity securities		328,161	[1]	308,793	[2]
Insurance and Other [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities		22,566		25,128
Investments in equity securities		328,161		308,793
The Kraft Heinz Company [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity method investments, fair value		12,585		13,249
U.S. Treasury, U.S. government corporations and agencies [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities		9,405		9,802
Foreign governments [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities		11,088		10,327
Corporate bonds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities		1,791		2,195
Other [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities		282		2,804
Fair Value, Measurements, Recurring [Member] | Quoted Prices (Level 1) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in equity securities		316,550		296,610
Derivative contract assets	[3]	$ 132		$ 56
Derivative Asset, Statement of Financial Position [Extensible Enumeration]		Other		Other
Derivative contract liabilities	[3]	$ 11		$ 8
Derivative Liability, Statement of Financial Position [Extensible Enumeration]		Accounts payable, accruals and other liabilities		Accounts payable, accruals and other liabilities
Fair Value, Measurements, Recurring [Member] | Quoted Prices (Level 1) [Member] | The Kraft Heinz Company and Occidental Petroleum Corporation [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity method investments, fair value		$ 25,802		$ 25,491
Fair Value, Measurements, Recurring [Member] | Quoted Prices (Level 1) [Member] | U.S. Treasury, U.S. government corporations and agencies [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities		9,370		9,733
Fair Value, Measurements, Recurring [Member] | Quoted Prices (Level 1) [Member] | Foreign governments [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities		10,738		9,854
Fair Value, Measurements, Recurring [Member] | Significant Other Observable Inputs (Level 2) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in equity securities		12		9
Loans and finance receivables		1,241		1,513
Derivative contract assets	[3]	$ 340		$ 474
Derivative Asset, Statement of Financial Position [Extensible Enumeration]		Other		Other
Derivative contract liabilities	[3]	$ 109		$ 122
Derivative Liability, Statement of Financial Position [Extensible Enumeration]		Accounts payable, accruals and other liabilities		Accounts payable, accruals and other liabilities
Fair Value, Measurements, Recurring [Member] | Significant Other Observable Inputs (Level 2) [Member] | Insurance and Other [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Notes payable and other borrowings		$ 37,502		$ 41,061
Fair Value, Measurements, Recurring [Member] | Significant Other Observable Inputs (Level 2) [Member] | Railroad, Utilities and Energy [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Notes payable and other borrowings		77,743		67,651
Fair Value, Measurements, Recurring [Member] | Significant Other Observable Inputs (Level 2) [Member] | U.S. Treasury, U.S. government corporations and agencies [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities		35		69
Fair Value, Measurements, Recurring [Member] | Significant Other Observable Inputs (Level 2) [Member] | Foreign governments [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities		350		473
Fair Value, Measurements, Recurring [Member] | Significant Other Observable Inputs (Level 2) [Member] | Corporate bonds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities		1,109		1,546
Fair Value, Measurements, Recurring [Member] | Significant Other Observable Inputs (Level 2) [Member] | Other [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities		282		2,804
Fair Value, Measurements, Recurring [Member] | Significant Unobservable Inputs (Level 3) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in equity securities		11,599		12,174
Loans and finance receivables		22,495		21,915
Derivative contract assets	[3]	$ 32		$ 59
Derivative Asset, Statement of Financial Position [Extensible Enumeration]		Other		Other
Derivative contract liabilities	[3]	$ 167		$ 112
Derivative Liability, Statement of Financial Position [Extensible Enumeration]		Accounts payable, accruals and other liabilities		Accounts payable, accruals and other liabilities
Fair Value, Measurements, Recurring [Member] | Significant Unobservable Inputs (Level 3) [Member] | Insurance and Other [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Notes payable and other borrowings		$ 32		$ 900
Fair Value, Measurements, Recurring [Member] | Significant Unobservable Inputs (Level 3) [Member] | Corporate bonds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities		682		649
Fair Value, Measurements, Recurring [Member] | Carrying Value [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in equity securities		328,161		308,793
Loans and finance receivables		23,144		23,208
Derivative contract assets	[3]	$ 504		$ 589
Derivative Asset, Statement of Financial Position [Extensible Enumeration]		Other		Other
Derivative contract liabilities	[3]	$ 287		$ 242
Derivative Liability, Statement of Financial Position [Extensible Enumeration]		Accounts payable, accruals and other liabilities		Accounts payable, accruals and other liabilities
Fair Value, Measurements, Recurring [Member] | Carrying Value [Member] | Insurance and Other [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Notes payable and other borrowings		$ 41,436		$ 46,538
Fair Value, Measurements, Recurring [Member] | Carrying Value [Member] | Railroad, Utilities and Energy [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Notes payable and other borrowings		82,188		76,206
Fair Value, Measurements, Recurring [Member] | Carrying Value [Member] | The Kraft Heinz Company and Occidental Petroleum Corporation [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity method investments, fair value		25,960		24,421
Fair Value, Measurements, Recurring [Member] | Carrying Value [Member] | U.S. Treasury, U.S. government corporations and agencies [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities		9,405		9,802
Fair Value, Measurements, Recurring [Member] | Carrying Value [Member] | Foreign governments [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities		11,088		10,327
Fair Value, Measurements, Recurring [Member] | Carrying Value [Member] | Corporate bonds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities		1,791		2,195
Fair Value, Measurements, Recurring [Member] | Carrying Value [Member] | Other [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities		282		2,804
Fair Value, Measurements, Recurring [Member] | Fair Value [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in equity securities		328,161		308,793
Loans and finance receivables		23,736		23,428
Derivative contract assets	[3]	$ 504		$ 589
Derivative Asset, Statement of Financial Position [Extensible Enumeration]		Other		Other
Derivative contract liabilities	[3]	$ 287		$ 242
Derivative Liability, Statement of Financial Position [Extensible Enumeration]		Accounts payable, accruals and other liabilities		Accounts payable, accruals and other liabilities
Fair Value, Measurements, Recurring [Member] | Fair Value [Member] | Insurance and Other [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Notes payable and other borrowings		$ 37,534		$ 41,961
Fair Value, Measurements, Recurring [Member] | Fair Value [Member] | Railroad, Utilities and Energy [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Notes payable and other borrowings		77,743		67,651
Fair Value, Measurements, Recurring [Member] | Fair Value [Member] | The Kraft Heinz Company and Occidental Petroleum Corporation [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity method investments, fair value		25,802		25,491
Fair Value, Measurements, Recurring [Member] | Fair Value [Member] | U.S. Treasury, U.S. government corporations and agencies [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities		9,405		9,802
Fair Value, Measurements, Recurring [Member] | Fair Value [Member] | Foreign governments [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities		11,088		10,327
Fair Value, Measurements, Recurring [Member] | Fair Value [Member] | Corporate bonds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities		1,791		2,195
Fair Value, Measurements, Recurring [Member] | Fair Value [Member] | Other [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities		$ 282		$ 2,804
[1] Approximately 77 % of the aggregate fair value was concentrated in five companies (American Express Company – $ 25.0 billion; Apple Inc. – $ 151.0 billion; Bank of America Corporation – $ 29.5 billion; The Coca-Cola Company – $ 24.8 billion and Chevron Corporation – $ 21.6 billion). Approximately 75 % of the aggregate fair value was concentrated in five companies (American Express Company – $ 22.4 billion; Apple Inc. – $ 119.0 billion; Bank of America Corporation – $ 34.2 billion; The Coca-Cola Company – $ 25.4 billion and Chevron Corporation – $ 30.0 billion). Assets are included in other assets and liabilities are included in accounts payable, accruals and other liabilities.

Fair value measurements - Signi

Fair value measurements - Significant unobservable inputs (Detail) - Significant Unobservable Inputs (Level 3) [Member] - Equity Securities [Member] - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Beginning Balance	$ 12,169	$ 11,480
Gains (losses) included in earnings	$ (54)	$ 855
Fair Value, Asset, Recurring Basis, Unobservable Input Reconciliation, Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration]	Nonoperating Gains (Losses)	Nonoperating Gains (Losses)
Acquisitions, dispositions and settlements	$ (521)
Ending Balance	$ 11,594	$ 12,335

Fair value measurements - Other

Fair value measurements - Other information (Detail) $ in Millions	3 Months Ended
	Mar. 31, 2023 USD ($)		Dec. 31, 2022 USD ($)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Investments in equity securities	$ 328,161	[1]	$ 308,793	[2]
Significant Unobservable Inputs (Level 3) [Member] | Fair Value, Measurements, Recurring [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Investments in equity securities	11,599		$ 12,174
Significant Unobservable Inputs (Level 3) [Member] | Preferred Stock [Member] | Fair Value, Measurements, Recurring [Member] | Discounted Cash Flow [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Investments in equity securities	9,602
Significant Unobservable Inputs (Level 3) [Member] | Common Stock Warrants [Member] | Fair Value, Measurements, Recurring [Member] | Warrant Pricing Model [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Investments in equity securities	$ 1,992
Significant Unobservable Inputs (Level 3) [Member] | Measurement Input, Expected Term | Weighted Average [Member] | Preferred Stock [Member] | Fair Value, Measurements, Recurring [Member] | Discounted Cash Flow [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Unobservable inputs, term	6 years
Significant Unobservable Inputs (Level 3) [Member] | Measurement Input, Expected Term | Weighted Average [Member] | Common Stock Warrants [Member] | Fair Value, Measurements, Recurring [Member] | Warrant Pricing Model [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Unobservable inputs, term	6 years
Significant Unobservable Inputs (Level 3) [Member] | Discounts for Liquidity and Subordination [Member] | Weighted Average [Member] | Preferred Stock [Member] | Fair Value, Measurements, Recurring [Member] | Discounted Cash Flow [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Unobservable inputs	0.0372
Significant Unobservable Inputs (Level 3) [Member] | Measurement Input, Option Volatility | Weighted Average [Member] | Common Stock Warrants [Member] | Fair Value, Measurements, Recurring [Member] | Warrant Pricing Model [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Unobservable inputs	0.40
[1] Approximately 77 % of the aggregate fair value was concentrated in five companies (American Express Company – $ 25.0 billion; Apple Inc. – $ 151.0 billion; Bank of America Corporation – $ 29.5 billion; The Coca-Cola Company – $ 24.8 billion and Chevron Corporation – $ 21.6 billion). Approximately 75 % of the aggregate fair value was concentrated in five companies (American Express Company – $ 22.4 billion; Apple Inc. – $ 119.0 billion; Bank of America Corporation – $ 34.2 billion; The Coca-Cola Company – $ 25.4 billion and Chevron Corporation – $ 30.0 billion).

Common stock - Narrative (Detai

Common stock - Narrative (Detail)	3 Months Ended
	Mar. 31, 2023 USD ($) Vote shares	Dec. 31, 2022 shares
Class of Stock [Line Items]
Preferred Stock, shares authorized	1,000,000
Preferred Stock, shares issued	0
Economic equivalent of Class B share to Class A share	0.0667%
Common Stock Repurchase Program [Member]
Class of Stock [Line Items]
Shares repurchase, authorization description	Berkshire’s common stock repurchase program permits Berkshire to repurchase its shares any time that Warren Buffett, Berkshire’s Chairman of the Board and Chief Executive Officer, and Charlie Munger, Vice Chairman of the Board, believe that the repurchase price is below Berkshire’s intrinsic value, conservatively determined.
Minimum cash, cash equivalents and U.S. Treasury Bill threshold after repurchase of common stock shares, amount | $	$ 30,000,000,000
Class A [Member]
Class of Stock [Line Items]
Number of votes entitled per share, number | Vote	1
Shares outstanding	586,102	591,564
Class B [Member]
Class of Stock [Line Items]
Number of votes entitled per share, number | Vote	0.0001
Number of shares of Class B stock obtainable from converting one Class A share	1,500
Shares outstanding	1,296,075,712	1,302,254,076
Equivalent Class A [Member]
Class of Stock [Line Items]
Shares outstanding	1,450,152	1,459,733

Common stock (Detail)

Common stock (Detail)	3 Months Ended
	Mar. 31, 2023 shares
Class A [Member]
Class of Stock [Line Items]
Shares issued, beginning balance	651,450
Treasury shares, beginning balance	(59,886)
Shares outstanding, beginning balance	591,564
Conversions of Class A to Class B common stock	(359)
Conversions of Class A to Class B common stock, Outstanding	(359)
Treasury stock acquired	(5,103)
Shares issued, ending balance	651,091
Treasury shares, ending balance	(64,989)
Shares outstanding, ending balance	586,102
Class B [Member]
Class of Stock [Line Items]
Shares issued, beginning balance	1,509,969,352
Treasury shares, beginning balance	(207,715,276)
Shares outstanding, beginning balance	1,302,254,076
Conversions of Class A to Class B common stock	538,500
Conversions of Class A to Class B common stock, Outstanding	538,500
Treasury stock acquired	(6,716,864)
Shares issued, ending balance	1,510,507,852
Treasury shares, ending balance	(214,432,140)
Shares outstanding, ending balance	1,296,075,712

Common stock (Parenthetical) (D

Common stock (Parenthetical) (Detail)	Mar. 31, 2023 $ / shares shares
Class A [Member]
Class of Stock [Line Items]
Common Stock, par value per share | $ / shares	$ 5
Common Stock, shares authorized | shares	1,650,000
Class B [Member]
Class of Stock [Line Items]
Common Stock, par value per share | $ / shares	$ 0.0033
Common Stock, shares authorized | shares	3,225,000,000

Income taxes - Narrative (Detai

Income taxes - Narrative (Detail)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Income Tax Disclosure [Abstract]
Effective income tax rate	20.10%	18%

Accumulated other comprehensi_3

Accumulated other comprehensive income (Detail) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	$ 473,424
Accounting Standards Update [Extensible Enumeration]	Accounting Standards Update201812 [Member]	Accounting Standards Update201812 [Member]
Ending Balance	$ 504,554
Unrealized gains (losses) on investments [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	(187)	$ 369
Other comprehensive income, net	194	(186)
Ending Balance	(7)	183
Foreign currency translation [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	(6,142)	(4,092)
Other comprehensive income, net	244	(314)
Ending Balance	(5,898)	(4,406)
Long duration insurance contracts [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	1,541	(4,096)
Other comprehensive income, net	(291)	2,419
Ending Balance	1,250	(1,677)
Defined benefit pension plans [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	(552)	(347)
Other comprehensive income, net	44	20
Ending Balance	(508)	(327)
Other AOCI transactions [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	288	43
Other comprehensive income, net	(115)	80
Ending Balance	173	123
Accumulated other comprehensive income [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	(5,052)	(8,123)
Other comprehensive income, net	76	2,019
Ending Balance	(4,976)	(6,104)
Previously Reported [Member] | Unrealized gains (losses) on investments [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	(187)	369
Previously Reported [Member] | Foreign currency translation [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	(6,140)	(4,092)
Previously Reported [Member] | Defined benefit pension plans [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	(552)	(347)
Previously Reported [Member] | Other AOCI transactions [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	288	43
Previously Reported [Member] | Accumulated other comprehensive income [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	(6,591)	(4,027)
Effect of adoption of ASU 2018-12 [Member] | Foreign currency translation [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	(2)
Effect of adoption of ASU 2018-12 [Member] | Long duration insurance contracts [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	1,541	(4,096)
Effect of adoption of ASU 2018-12 [Member] | Accumulated other comprehensive income [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	$ 1,539	$ (4,096)

Supplemental cash flow inform_3

Supplemental cash flow information (Detail) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Supplemental Cash Flow Information [Line Items]
Cash paid during the period for income taxes	$ 312	$ 336
Noncash Investing and Financing Items [Abstract]
Liabilities assumed in connection with business acquisitions	10,747	9
Insurance and Other [Member]
Supplemental Cash Flow Information [Line Items]
Cash paid during the period for interest	491	365
Railroad, Utilities and Energy [Member]
Supplemental Cash Flow Information [Line Items]
Cash paid during the period for interest	$ 799	$ 708

Revenue from contracts with cus

Revenue from contracts with customers disaggregated by reportable segment and source of revenue (Detail) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	$ 59,745	$ 49,426
Other revenues	25,648	21,417
Total revenues	85,393	70,843
Industrial and Commercial Products [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	7,294	5,981
Building Products [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	4,758	5,419
Consumer Products [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	4,035	5,093
Grocery and Convenience Store Distribution [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	7,793	7,706
Food and Beverage Distribution [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	4,762	4,562
Auto Sales [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	2,565	2,527
Other Retail and Wholesale Distribution [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	5,451	4,897
Service [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	8,781	8,527
Electricity and Natural Gas [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers		4,714
Electricity, Natural Gas and Fuel [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	14,306
Manufacturing Businesses [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	17,175	17,430
Other revenues	1,090	955
Total revenues	18,265	18,385
Manufacturing Businesses [Member] | Industrial and Commercial Products [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	7,229	5,932
Manufacturing Businesses [Member] | Building Products [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	4,758	5,419
Manufacturing Businesses [Member] | Consumer Products [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	4,035	5,093
Manufacturing Businesses [Member] | Other Retail and Wholesale Distribution [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	799	722
Manufacturing Businesses [Member] | Service [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	354	264
McLane [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	12,839	12,482
Other revenues	42	32
Total revenues	12,881	12,514
McLane [Member] | Grocery and Convenience Store Distribution [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	7,793	7,706
McLane [Member] | Food and Beverage Distribution [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	4,762	4,562
McLane [Member] | Service [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	284	214
Service and Retailing [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	8,186	7,757
Other revenues	1,716	1,334
Total revenues	9,902	9,091
Service and Retailing [Member] | Industrial and Commercial Products [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	65	49
Service and Retailing [Member] | Auto Sales [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	2,565	2,527
Service and Retailing [Member] | Other Retail and Wholesale Distribution [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	4,230	4,175
Service and Retailing [Member] | Service [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	1,326	1,006
BNSF [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	5,985	5,931
Other revenues	16	13
Total revenues	6,001	5,944
BNSF [Member] | Service [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	5,985	5,931
Berkshire Hathaway Energy [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	6,102	5,826
Other revenues	337	189
Total revenues	6,439	6,015
Berkshire Hathaway Energy [Member] | Service [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	811	1,112
Berkshire Hathaway Energy [Member] | Electricity and Natural Gas [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers		4,714
Berkshire Hathaway Energy [Member] | Electricity, Natural Gas and Fuel [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	5,291
Pilot [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	9,458
Other revenues	38
Total revenues	9,496
Pilot [Member] | Other Retail and Wholesale Distribution [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	422
Pilot [Member] | Service [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	21
Pilot [Member] | Electricity, Natural Gas and Fuel [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	9,015
Insurance, Corporate and Other [Member]
Disaggregation of Revenue [Line Items]
Other revenues	22,409	18,894
Total revenues	$ 22,409	$ 18,894

Revenue from contracts with c_2

Revenue from contracts with customers transaction price allocated to significant unsatisfied remaining performance obligations and timing of when performance obligations expected to be satisfied (Detail) $ in Millions	Mar. 31, 2023 USD ($)
Electricity, Natural Gas and Fuel [Member]
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Transaction price allocated to remaining performance obligations	$ 23,477
Electricity, Natural Gas and Fuel [Member] | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2023-04-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Transaction price allocated to remaining performance obligations	$ 3,331
Performance obligations expected to be satisfied, period	1 year
Electricity, Natural Gas and Fuel [Member] | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-04-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Transaction price allocated to remaining performance obligations	$ 20,146
Performance obligations expected to be satisfied, period
Other Sales and Service Contracts [Member]
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Transaction price allocated to remaining performance obligations	$ 8,480
Other Sales and Service Contracts [Member] | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2023-04-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Transaction price allocated to remaining performance obligations	$ 3,346
Performance obligations expected to be satisfied, period	1 year
Other Sales and Service Contracts [Member] | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-04-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Transaction price allocated to remaining performance obligations	$ 5,134
Performance obligations expected to be satisfied, period

Revenue from contracts with c_3

Revenue from contracts with customers transaction price allocated to significant unsatisfied remaining performance obligations and timing of when performance obligations expected to be satisfied (Detail 1) $ in Millions	Mar. 31, 2023 USD ($)
Electricity Natural Gas and Fuel [Member]
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Transaction price allocated to remaining performance obligations	$ 23,477
Other Sales and Service Contracts [Member]
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Transaction price allocated to remaining performance obligations	$ 8,480

Business segment data - Revenue

Business segment data - Revenues (Detail) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Segment Reporting Information [Line Items]
Total revenues	$ 85,393	$ 70,843
BNSF [Member]
Segment Reporting Information [Line Items]
Total revenues	6,001	5,944
Berkshire Hathaway Energy ("BHE") [Member]
Segment Reporting Information [Line Items]
Total revenues	6,439	6,015
Pilot Travel Centers ("Pilot") [Member]
Segment Reporting Information [Line Items]
Total revenues	9,496
Manufacturing Businesses [Member]
Segment Reporting Information [Line Items]
Total revenues	18,265	18,385
McLane [Member]
Segment Reporting Information [Line Items]
Total revenues	12,881	12,514
Service and Retailing [Member]
Segment Reporting Information [Line Items]
Total revenues	9,902	9,091
Operating Businesses [Member]
Segment Reporting Information [Line Items]
Total revenues	85,445	70,891
Operating Businesses [Member] | Insurance Group [Member]
Segment Reporting Information [Line Items]
Interest, dividend and other investment income	2,392	1,364
Total revenues	22,188	18,852
Operating Businesses [Member] | Insurance Group [Member] | GEICO [Member]
Segment Reporting Information [Line Items]
Premiums earned	9,626	9,554
Operating Businesses [Member] | Insurance Group [Member] | Berkshire Hathaway Primary Group [Member]
Segment Reporting Information [Line Items]
Premiums earned	3,961	3,118
Operating Businesses [Member] | Insurance Group [Member] | Berkshire Hathaway Reinsurance Group [Member]
Segment Reporting Information [Line Items]
Premiums earned	6,209	4,816
Operating Businesses [Member] | BNSF [Member]
Segment Reporting Information [Line Items]
Total revenues	6,019	5,968
Operating Businesses [Member] | Berkshire Hathaway Energy ("BHE") [Member]
Segment Reporting Information [Line Items]
Total revenues	6,451	6,020
Operating Businesses [Member] | Pilot Travel Centers ("Pilot") [Member]
Segment Reporting Information [Line Items]
Total revenues	9,508
Operating Businesses [Member] | Manufacturing Businesses [Member]
Segment Reporting Information [Line Items]
Total revenues	18,289	18,421
Operating Businesses [Member] | McLane [Member]
Segment Reporting Information [Line Items]
Total revenues	13,059	12,515
Operating Businesses [Member] | Service and Retailing [Member]
Segment Reporting Information [Line Items]
Total revenues	9,931	9,115
Corporate, Eliminations and Other [Member]
Segment Reporting Information [Line Items]
Total revenues	$ (52)	$ (48)

Business segment data - Earning

Business segment data - Earnings before income taxes (Detail) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Segment Reporting Information [Line Items]
Investment and derivative contract gains (losses)	$ 34,758	$ (1,978)
Equity method investments	688	339
Earnings (loss) before income taxes	44,752	6,957
Operating Businesses [Member]
Segment Reporting Information [Line Items]
Earnings before income taxes from operating businesses	9,540	8,139
Operating Businesses [Member] | Insurance Group [Member]
Segment Reporting Information [Line Items]
Earnings before income taxes from operating businesses	3,587	1,576
Operating Businesses [Member] | Insurance Group [Member] | Interest, Dividend and Other Investment Income [Member]
Segment Reporting Information [Line Items]
Earnings before income taxes from operating businesses	2,385	1,361
Operating Businesses [Member] | Insurance Group [Member] | GEICO [Member] | Insurance Premiums Earned [Member]
Segment Reporting Information [Line Items]
Earnings before income taxes from operating businesses	703	(178)
Operating Businesses [Member] | Insurance Group [Member] | Berkshire Hathaway Primary Group [Member] | Insurance Premiums Earned [Member]
Segment Reporting Information [Line Items]
Earnings before income taxes from operating businesses	268	92
Operating Businesses [Member] | Insurance Group [Member] | Berkshire Hathaway Reinsurance Group [Member] | Insurance Premiums Earned [Member]
Segment Reporting Information [Line Items]
Earnings before income taxes from operating businesses	231	301
Operating Businesses [Member] | BNSF [Member]
Segment Reporting Information [Line Items]
Earnings before income taxes from operating businesses	1,649	1,809
Operating Businesses [Member] | Berkshire Hathaway Energy [Member]
Segment Reporting Information [Line Items]
Earnings before income taxes from operating businesses	223	713
Operating Businesses [Member] | Pilot [Member]
Segment Reporting Information [Line Items]
Earnings before income taxes from operating businesses	136
Operating Businesses [Member] | Manufacturing Businesses [Member]
Segment Reporting Information [Line Items]
Earnings before income taxes from operating businesses	2,611	2,824
Operating Businesses [Member] | McLane [Member]
Segment Reporting Information [Line Items]
Earnings before income taxes from operating businesses	113	82
Operating Businesses [Member] | Service and Retailing [Member]
Segment Reporting Information [Line Items]
Earnings before income taxes from operating businesses	1,221	1,135
Segment Reconciling Items [Member]
Segment Reporting Information [Line Items]
Investment and derivative contract gains (losses)	34,758	(1,978)
Interest expense, not allocated to segments	(114)	(104)
Equity method investments	688	339
Corporate, Eliminations and Other [Member]
Segment Reporting Information [Line Items]
Earnings before income taxes from operating businesses	$ (120)	$ 561