Berkshire Hathaway (BRK-B) 10-Q 7 Aug 23 2023 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jun. 30, 2023	Jul. 26, 2023
Document Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Jun. 30, 2023
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q2
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		575,320
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		1,308,070,268
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		Jun. 30, 2023 USD ($)		Dec. 31, 2022 USD ($)
ASSETS
Investments in fixed maturity securities		$ 22,353		$ 25,128
Investments in equity securities		353,409	[1]	308,793	[2]
Equity method investments		27,493		28,050
Loans and finance receivables		23,530		23,208
Inventories		25,295		25,366
Equipment held for lease		16,028		15,584
Goodwill	[3]	85,853		78,119
Total assets		1,041,573		948,465
LIABILITIES
Life, annuity and health insurance benefits		19,635
Income taxes, principally deferred		93,011		77,368
Total liabilities		489,812		466,784
Redeemable noncontrolling interests		3,210
Shareholders’ equity:
Common stock		8		8
Capital in excess of par value		35,140		35,167
Accumulated other comprehensive income		(4,240)		(5,052)
Retained earnings		582,543		511,127
Treasury stock, at cost		(73,568)		(67,826)
Berkshire Hathaway shareholders’ equity		539,883		473,424
Noncontrolling interests		8,668		8,257
Total shareholders’ equity		548,551		481,681
Total liabilities and shareholders' equity		1,041,573		948,465
Insurance and Other [Member]
ASSETS
Cash and cash equivalents	[4]	44,611		32,260
Short-term investments in U.S. Treasury Bills		97,322		92,774
Investments in fixed maturity securities		22,353		25,128
Investments in equity securities		353,409		308,793
Equity method investments		27,493		28,050
Loans and finance receivables		23,530		23,208
Other receivables		45,590		43,490
Inventories		25,295		25,366
Property, plant and equipment		21,413		21,113
Equipment held for lease		16,028		15,584
Goodwill		50,982		51,522
Other intangible assets		29,819		29,187
Deferred charges - retroactive reinsurance		9,454		9,870
Other		19,917		19,657
Total assets		787,216		726,002
LIABILITIES
Unpaid losses and loss adjustment expenses		109,030		107,472
Unpaid losses and loss adjustment expenses retroactive reinsurance contracts		34,421		35,415
Unearned premiums		31,173		28,657
Life, annuity and health insurance benefits		19,635		19,753
Other policyholder liabilities		10,868		11,370
Accounts payable, accruals and other liabilities		31,999		33,201
Aircraft repurchase liabilities and unearned lease revenues		7,375		6,820
Notes payable and other borrowings		41,389		46,538
Liabilities, excluding income taxes, principally deferred, Total		285,890		289,226
Railroad, Utilities and Energy [Member]
ASSETS
Cash and cash equivalents	[4]	5,444		3,551
Receivables		6,067		4,795
Property, plant and equipment		171,747		160,268
Goodwill		34,871		26,597
Regulatory assets		5,452		5,062
Other		30,776		22,190
Total assets		254,357		222,463
LIABILITIES
Accounts payable, accruals and other liabilities		20,234		16,615
Regulatory liabilities		6,719		7,369
Notes payable and other borrowings		83,958		76,206
Liabilities, excluding income taxes, principally deferred, Total		$ 110,911		$ 100,190
[1] Approximately 78 % of the aggregate fair value was concentrated in five companies (American Express Company – $ 26.4 billion; Apple Inc. – $ 177.6 billion; Bank of America Corporation – $ 29.6 billion; The Coca-Cola Company – $ 24.1 billion and Chevron Corporation – $ 19.4 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 impairm ents of $ 11.0 billion as of June 30, 2023 and December 31, 2022 . Includes U.S. Treasury Bills with maturities of three months or less when purchased of $ 24.5 billion at June 30, 2023 and $ 2.6 billion at December 31, 2022.

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Billions	Jun. 30, 2023	Dec. 31, 2022
U.S. Treasury Bills [Member]
Cash equivalents	$ 24.5	$ 2.6

Consolidated Statements of Earn

Consolidated Statements of Earnings - USD ($) $ in Millions		3 Months Ended		6 Months Ended
		Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Revenues:
Leasing revenues		$ 2,079	$ 1,887	$ 4,123	$ 3,559
Total revenues		92,503	76,201	177,896	147,044
Investment and derivative contract gains (losses)		33,061	(66,919)	67,819	(68,897)
Costs and expenses:
Total costs and expenses		80,640	64,794	156,727	127,041
Earnings (loss) before income taxes and equity method earnings		44,924	(55,512)	88,988	(48,894)
Equity method earnings		511	204	1,199	543
Earnings (loss) before income taxes		45,435	(55,308)	90,187	(48,351)
Income tax expense (benefit)		9,236	(12,066)	18,231	(10,814)
Net earnings (loss)		36,199	(43,242)	71,956	(37,537)
Earnings attributable to noncontrolling interests		287	379	540	504
Net earnings (loss) attributable to Berkshire Hathaway shareholders		$ 35,912	$ (43,621)	$ 71,416	$ (38,041)
Equivalent Class A [Member]
Earnings per share:
Net earnings (loss) per average equivalent		$ 24,775	$ (29,663)	$ 49,152	$ (25,832)
Average equivalent shares outstanding		1,449,542	1,470,577	1,452,971	1,472,628
Equivalent Class B [Member]
Earnings per share:
Net earnings (loss) per average equivalent	[1]	$ 16.52	$ (19.78)	$ 32.77	$ (17.22)
Average equivalent shares outstanding		2,174,313,670	2,205,865,262	2,179,456,816	2,208,942,539
Insurance and Other [Member]
Revenues:
Insurance premiums earned		$ 20,561	$ 18,081	$ 40,357	$ 35,569
Sales and service revenues		39,126	40,220	77,514	78,082
Leasing revenues		2,079	1,887	4,123	3,559
Interest, dividend and other investment income		3,846	2,861	7,075	4,723
Total revenues		65,612	63,049	129,069	121,933
Costs and expenses:
Insurance losses and loss adjustment expenses		14,089	13,620	28,310	26,952
Life, annuity and health insurance benefits		1,128	1,186	1,913	2,523
Insurance underwriting expenses		3,729	2,377	7,316	4,981
Cost of sales and services		30,621	31,633	60,940	61,418
Cost of leasing		1,457	1,498	2,934	2,730
Selling, general and administrative expenses		5,005	3,762	10,607	8,013
Interest expense		314	302	642	566
Total costs and expenses		56,343	54,378	112,662	107,183
Railroad, Utilities and Energy [Member]
Revenues:
Freight rail transportation revenues		5,808	6,612	11,809	12,556
Utility and energy operating revenues		19,593	4,935	34,510	9,753
Service revenues and other income		1,490	1,605	2,508	2,802
Total revenues		26,891	13,152	48,827	25,111
Costs and expenses:
Freight rail transportation expenses		4,014	4,260	8,175	8,185
Utilities and energy cost of sales and other expenses		18,159	3,844	32,005	7,435
Other expenses		1,189	1,527	2,060	2,683
Interest expense		935	785	1,825	1,555
Total costs and expenses		$ 24,297	$ 10,416	$ 44,065	$ 19,858
[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)	Jun. 30, 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		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Statement of Comprehensive Income [Abstract]
Net earnings (loss)	$ 36,199	$ (43,242)	$ 71,956	$ (37,537)
Other comprehensive income:
Unrealized gains (losses) on investments	(41)	(211)	206	(447)
Applicable income taxes	21	44	(32)	95
Foreign currency translation	383	(1,750)	632	(2,065)
Applicable income taxes	(21)	63	(15)	52
Long-duration insurance contract discount rate changes	487	2,734	120	5,812
Applicable income taxes	(125)	(587)	(49)	(1,246)
Defined benefit pension plans	2	15	52	41
Applicable income taxes	(6)	(4)	(12)	(9)
Other, net	57	68	(63)	155
Other comprehensive income, net	757	372	839	2,388
Comprehensive income	36,956	(42,870)	72,795	(35,149)
Comprehensive income attributable to noncontrolling interests	308	350	567	472
Comprehensive income attributable to Berkshire Hathaway shareholders	$ 36,648	$ (43,220)	$ 72,228	$ (35,621)

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 Update 2018-12 [Member]
Net earnings (loss)	$ 5,705			5,580		125
Other comprehensive income, net	2,016		2,019			(3)
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, 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 Update 2018-12 [Member]
Net earnings (loss)	$ (37,537)												$ (37,791)
Other comprehensive income, net	2,388												(2,180)
Ending Balance at Jun. 30, 2022	469,844	35,212	(5,703)	495,845	(63,934)	8,424
Beginning Balance at Mar. 31, 2022	514,774	35,594	(6,104)	539,466	(62,906)	8,724
Net earnings (loss)	(43,242)			(43,621)		379							(43,376)
Other comprehensive income, net	372		401			(29)							(1,776)
Acquisition of common stock	(1,028)				(1,028)
Transactions with noncontrolling interests and other	(1,032)	(382)				(650)
Ending Balance at Jun. 30, 2022	469,844	35,212	(5,703)	495,845	(63,934)	8,424
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 Update 2018-12 [Member]
Net earnings (loss)	$ 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
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 Update 2018-12 [Member]
Net earnings (loss)	$ 71,956
Other comprehensive income, net	839
Ending Balance at Jun. 30, 2023	548,551	35,148	(4,240)	582,543	(73,568)	8,668
Beginning Balance at Mar. 31, 2023	513,077	35,164	(4,976)	546,631	(72,265)	8,523
Net earnings (loss)	36,199			35,912		287
Other comprehensive income, net	757		736			21
Acquisition of common stock	(1,303)				(1,303)
Transactions with noncontrolling interests and other	(179)	(16)				(163)
Ending Balance at Jun. 30, 2023	$ 548,551	$ 35,148	$ (4,240)	$ 582,543	$ (73,568)	$ 8,668

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2023		Jun. 30, 2022
Cash flows from operating activities:
Net earnings (loss)	$ 71,956		$ (37,537)
Adjustments to reconcile net earnings to operating cash flows:
Investment (gains) losses	(67,819)		68,589
Depreciation and amortization	6,147		5,413
Other	(3,126)		(2,592)
Changes in operating assets and liabilities:
Unpaid losses and loss adjustment expenses	275		1,505
Deferred charges - retroactive reinsurance	416		426
Unearned premiums	2,492		2,384
Receivables and originated loans	(1,194)		(6,455)
Inventories	505		(4,080)
Other assets	(980)		(620)
Other liabilities	(2,721)		1,247
Income taxes	15,176		(12,923)
Net cash flows from operating activities	21,127		15,357
Cash flows from investing activities:
Purchases of equity securities	(7,442)		(57,269)
Sales of equity securities	25,833		12,044
Purchases of U.S. Treasury Bills and fixed maturity securities	(99,060)		(100,355)
Sales of U.S. Treasury Bills and fixed maturity securities	39,991		54,637
Redemptions and maturities of U.S. Treasury Bills and fixed maturity securities	59,815		23,681
Acquisitions of businesses, net of cash acquired	(8,516)		(103)
Purchases of property, plant and equipment and equipment held for lease	(8,398)		(6,833)
Other	513		25
Net cash flows from investing activities	2,736		(74,173)
Cash flows from financing activities:
Changes in short term borrowings, net	582		(85)
Acquisition of treasury stock	(5,850)		(4,191)
Other, principally transactions with noncontrolling interests	(803)		(1,464)
Net cash flows from financing activities	(9,633)		1,607
Effects of foreign currency exchange rate changes	24		(273)
Increase (decrease) in cash and cash equivalents and restricted cash	14,254		(57,482)
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 second quarter	50,653		31,224
Restricted cash, included in other assets at beginning of year	588		522
Restricted cash, included in other assets at end of second quarter	$ 598		$ 616
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	$ 1,225		$ 6,972
Repayments of borrowings	(5,388)		(1,440)
Cash and cash equivalents at beginning of year	32,260	[1]	85,319
Cash and cash equivalents at end of second quarter	44,611	[1]	26,534
Railroad, Utilities and Energy [Member]
Cash flows from financing activities:
Proceeds from borrowings	2,788		3,189
Repayments of borrowings	(2,187)		(1,374)
Cash and cash equivalents at beginning of year	3,551	[1]	2,865
Cash and cash equivalents at end of second quarter	$ 5,444	[1]	$ 4,074
[1] Includes U.S. Treasury Bills with maturities of three months or less when purchased of $ 24.5 billion at June 30, 2023 and $ 2.6 billion at December 31, 2022.

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Pay vs Performance Disclosure
Net Income (Loss)	$ 35,912	$ (43,621)	$ 71,416	$ (38,041)

Insider Trading Arrangements

Insider Trading Arrangements	6 Months Ended
	Jun. 30, 2023
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

General

General	6 Months Ended
	Jun. 30, 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 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 several 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, our operating businesses have been impacted by government and private sector actions to mitigate the adverse economic effects of the COVID-19 virus and its variants as well as by the development of geopolitical conflicts, supply chain disruptions and government actions to slow inflation. 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	6 Months Ended
	Jun. 30, 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, including 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”). 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 rate assumptions were recorded in accumulated other comprehensive income. Our Consolidated Financial Statements for the years ending December 31, 2022 and 2021 and as of the January 1, 2021 transition date were revised for the effects of adopting ASU 2018-12. These effects were included in Part II, Item 5 to our Form 10-Q for the period ending March 31, 2023. Beginning as of January 1, 2021, the cash flow assumptions used to measure benefit liabilities are reviewed at least annually, with the effects of assumption changes recorded in earnings. The discount rate assumptions used to measure benefit liabilities are revised each quarterly reporting period with the effects of changes reported in other comprehensive income. Discount rates are based on the prevailing upper-medium grade corporate bond yields (generally single A-rated credit ratings) that reflect the duration characteristics and currency attributes of the liabilities. In measuring benefit liabilities and amortizing capitalized acquisition costs under long-duration insurance contracts, we generally aggregate contracts by issuance year. See Note 16 for disclosures related to our long-duration 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 Notes to Consolidated Financial Statements (Continued) Note 2. New accounting pronouncements ( Continued) 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. The effects of adopting ASU 2018-12 on our Consolidated Statements of Earnings and Comprehensive Income for the second quarter and first six months of 2022 follows in millions, except per share amounts. Second Quarter First Six Months Previously reported Increase (decrease) As revised Previously reported Increase (decrease) As revised Revenues: Insurance premiums earned $ 18,087 $ ( 6 ) $ 18,081 $ 35,579 $ ( 10 ) $ 35,569 Costs and expenses: Life, annuity and health insurance benefits 1,282 ( 96 ) 1,186 2,605 ( 82 ) 2,523 Insurance underwriting expenses 2,461 ( 84 ) 2,377 5,228 ( 247 ) 4,981 Earnings (loss) before income taxes ( 55,482 ) 174 ( 55,308 ) ( 48,670 ) 319 ( 48,351 ) Income tax expense (benefit) ( 12,106 ) 40 ( 12,066 ) ( 10,879 ) 65 ( 10,814 ) Net earnings (loss) ( 43,376 ) 134 ( 43,242 ) ( 37,791 ) 254 ( 37,537 ) Net earnings (loss) attributable to Berkshire Hathaway shareholders $ ( 43,755 ) $ 134 $ ( 43,621 ) $ ( 38,295 ) $ 254 $ ( 38,041 ) Other comprehensive income: Foreign currency translation ( 1,751 ) 1 ( 1,750 ) ( 2,067 ) 2 ( 2,065 ) Long-duration insurance contracts — 2,147 2,147 — 4,566 4,566 Other comprehensive income, net ( 1,776 ) 2,148 372 ( 2,180 ) 4,568 2,388 Comprehensive income attributable to Berkshire Hathaway shareholders $ ( 45,502 ) $ 2,282 $ ( 43,220 ) $ ( 40,443 ) $ 4,822 $ ( 35,621 ) Net earnings (loss) per average equivalent Class A share $ ( 29,754 ) $ 91 $ ( 29,663 ) $ ( 26,005 ) $ 173 $ ( 25,832 ) Net earnings (loss) per average equivalent Class B share $ ( 19.84 ) $ 0.06 $ ( 19.78 ) $ ( 17.34 ) $ 0.12 $ ( 17.22 ) In March 2023, the FASB issued Accounting Standards Update 2023-02, “Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method” (“ASU 2023-02”). ASU 2023-02 permits reporting entities to elect to account for tax equity investments, regardless of the tax credit program from which the income tax credits are received, using the proportional amortization method if certain conditions are met. Currently, the proportional amortization method is limited to certain affordable housing tax credit investments. ASU 2023-02 is effective for fiscal years beginning after December 15, 2023, and is applied either on a retrospective basis beginning as of the earliest period presented or a modified retrospective basis in the period of adoption. We are evaluating the effects of this standard on our Consolidated Financial Statements.

Significant business acquisitio

Significant business acquisitions	6 Months Ended
	Jun. 30, 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 possess a controlling interest in 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 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. Notes to Consolidated Financial Statements (Continued) Note 3. Significant business acquisitions ( Continued) Pilot’s revenues and net earnings attributable to Berkshire shareholders included in Berkshire’s Consolidated Financial Statements for the five months ending June 30, 2023 were $ 24.3 billion and $ 197 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). 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 Pilot’s assets acquired, liabilities assumed and redeemable noncontrolling interests as of January 31, 2023 are summarized as follows (in millions). The 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 and are provisional. Pilot Property, plant and equipment $ 8,082 Goodwill and other intangible assets 13,309 Other assets 6,994 Assets acquired $ 28,385 Notes payable $ 5,876 Other liabilities 4,774 Liabilities assumed 10,650 Noncontrolling interests, predominantly redeemable 3,370 Net assets $ 14,365 On October 19, 2022 , Berkshire acquired all of the outstanding common stock of Alleghany Corporation (“Alleghany”) for $ 11.5 billion. Alleghany operates a group of property and casualty reinsurance and insurance businesses. It also owns a portfolio of non-financial businesses. Goodwill arising from Berkshire’s acquisition is not expected to be deductible for income tax purposes. A summary of the values of the Alleghany assets acquired and liabilities assumed as of October 19, 2022 follows (in millions). 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 3,900 Other intangible assets 2,659 Other assets 3,637 Assets acquired $ 35,590 Unpaid losses and loss adjustment expenses $ 15,080 Unearned premiums 3,536 Notes payable 2,169 Other liabilities 3,300 Liabilities assumed 24,085 Net assets $ 11,505 C ertain unaudited pro forma revenue and consolidated earnings (loss) data for the six months ended June 30, 2022 as if the Alleghany and Pilot acquisitions were consummated on the same terms at the beginning of 2022 follows (in millions, except per share amounts). June 30, 2022 Revenues $ 188,855 Net earnings (loss) attributable to Berkshire Hathaway shareholders ( 38,169 ) Net earnings (loss) per equivalent Class A common share ( 25,919 )

Investments in fixed maturity s

Investments in fixed maturity securities	6 Months Ended
	Jun. 30, 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 June 30, 2023 and December 31, 2022 are summarized by type below (in millions). Amortized Unrealized Unrealized Fair June 30, 2023 U.S. Treasury, U.S. government corporations and agencies $ 9,242 $ 2 $ ( 192 ) $ 9,052 Foreign governments 11,571 70 ( 160 ) 11,481 Corporate bonds 1,333 228 ( 7 ) 1,554 Other 250 20 ( 4 ) 266 $ 22,396 $ 320 $ ( 363 ) $ 22,353 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 As of June 30, 2023, the fair value of investments in U.S. Treasury securities that mature in 2023 and 2024 was approximately $ 8.3 billion. As of June 30, 2023, approximately 94 % 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 June 30, 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 $ 15,632 $ 5,748 $ 708 $ 136 $ 172 $ 22,396 Fair value 15,452 5,654 916 145 186 22,353

Investments in equity securitie

Investments in equity securities	6 Months Ended
	Jun. 30, 2023
Investments, Debt and Equity Securities [Abstract]
Investments in equity securities	Note 5. Investments in equity securities Investments in equity securities as of June 30, 2023 and December 31, 2022 are summarized as follows (in millions). Cost Basis Net Unrealized Fair Value June 30, 2023* Banks, insurance and finance $ 23,547 $ 43,056 $ 66,603 Consumer products 36,550 169,760 206,310 Commercial, industrial and other 55,560 24,936 80,496 $ 115,657 $ 237,752 $ 353,409 —————— * Approximately 78 % of the aggregate fair value was concentrated in five companies (American Express Company – $ 26.4 billion; Apple Inc. – $ 177.6 billion; Bank of America Corporation – $ 29.6 billion; The Coca-Cola Company – $ 24.1 billion and Chevron Corporation – $ 19.4 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 in our Consolidated Balance Sheets, as such interests are not in-substance common stock under GAAP and are not eligible for the equity method. The Occidental 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 value, plus any accumulated and unpaid dividends. As of June 30, 2023, our investment in Occidental preferred stock had an aggregate liquidation value of approximately $ 8.8 billion. During the first six months of 2023, Occidental issued mandatory redemption notifications at a price of 110 % of the liquidation value, plus accrued and unpaid dividends for $ 1.2 billion of the aggregate liquidation value. The mandatory redemptions were due to excess distributions by Occidental to its common stockholders (as defined under the terms of Occidental preferred stock certificate of designations). 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 date the preferred stock is fully redeemed. On June 30, 2023, we owned 151.6 million shares of American Express Company (“American Express”) common stock representing 20.6 % 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	6 Months Ended
	Jun. 30, 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. As of June 30, 2023, we owned 26.5 % of the outstanding Kraft Heinz common stock and 25.1 % of the outstanding Occidental common stock, which excludes the potential effect of the exercise of the Occidental common stock warrants. 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 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. The common stock of Kraft Heinz and Occidental are publicly traded. The fair values and our carrying values of these investments in addition to the carrying values of our other significant equity method investments are summarized as follows (in millions). We evaluated our investments in Kraft Heinz and Occidental for other-than-temporary impairment as of June 30, 2023, and based on the prevailing facts and circumstances, concluded the recognition of an impairment charge in earnings was not required. Carrying Value Fair Value June 30, December 31, June 30, December 31, Kraft Heinz $ 13,199 $ 12,937 $ 11,553 $ 13,249 Occidental 13,861 11,484 13,179 12,242 Other 433 3,629 $ 27,493 $ 28,050 Notes to Consolidated Financial Statements (Continued) Note 6. Equity method investments (Continued) 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 March 31, 2023 by approximately $ 9 billion. Based upon the limited information available to us, we concluded the excess represents goodwill. Our earnings and distributions received from equity method investments are summarized in the following table (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 2023 related to Occidental’s earnings for the fourth quarter of 2022 and first quarter of 2023. Equity method earnings attributable to Pilot were $ 105 million for the month ending January 31, 2023, $ 95 million for the second quarter of 2022 and $ 202 million for the first six months of 2022. Equity in Earnings Distributions Received Second Quarter First Six Months Second Quarter First Six Months 2023 2022 2023 2022 2023 2022 2023 2022 Kraft Heinz $ 265 $ 71 $ 487 $ 277 $ 130 $ 130 $ 260 $ 260 Occidental 234 — 604 — 36 — 61 — Other 12 133 108 266 21 88 21 90 $ 511 $ 204 $ 1,199 $ 543 $ 187 $ 218 $ 342 $ 350 Summarized consolidated financial information of Kraft Heinz follows (in millions). July 1, December 31, Assets $ 90,956 $ 90,513 Liabilities 40,942 41,643 Second Quarter First Six Months 2023 2022 2023 2022 Sales $ 6,721 $ 6,554 $ 13,210 $ 12,599 Net earnings attributable to Kraft Heinz common shareholders 1,000 265 1,836 1,041 Summarized consolidated financial information of Occidental follows (in millions). March 31, December 31, Assets $ 71,600 $ 72,609 Liabilities 42,041 42,524 Quarter ending Six months ending Total revenues and other income $ 7,258 $ 15,584 Net earnings attributable to Occidental common shareholders 983 2,710

Investment and derivative contr

Investment and derivative contract gains (losses)	6 Months Ended
	Jun. 30, 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 second quarter and first six months of 2023 and 2022 are summarized as follows (in millions). Second Quarter First Six Months 2023 2022 2023 2022 Investment gains (losses): Equity securities: Change in unrealized investment gains (losses) during the period on $ 33,046 $ ( 66,860 ) $ 63,763 $ ( 68,548 ) Investment gains on securities sold during the period 31 32 1,001 34 33,077 ( 66,828 ) 64,764 ( 68,514 ) Fixed maturity securities: Gross realized gains 8 6 132 12 Gross realized losses ( 25 ) ( 27 ) ( 77 ) ( 76 ) Other 1 ( 5 ) 3,000 ( 11 ) Investment gains (losses) 33,061 ( 66,854 ) 67,819 ( 68,589 ) Derivative contract gains (losses) — ( 65 ) — ( 308 ) $ 33,061 $ ( 66,919 ) $ 67,819 $ ( 68,897 ) 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 $ 25.8 billion in the first six months of 2023 and $ 12.0 billion in the first six months 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 $ 2.4 billion in the second quarter and $ 4.6 billion in the first six months of 2023 compared to taxable gains of $ 76 million in the second quarter of 2022 and taxable losses of $ 663 million in the first six months of 2022. Other investment gains in the first six months 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.

Loans and finance receivables

Loans and finance receivables	6 Months Ended
	Jun. 30, 2023
Receivables [Abstract]
Loans and finance receivables	Note 8. Loans and finance receivables Loans and finance receivables are summarized as follows (in millions). June 30, December 31, Loans and finance receivables before allowances and discounts $ 25,064 $ 24,664 Allowances for credit losses ( 912 ) ( 856 ) Unamortized acquisition discounts and points ( 622 ) ( 600 ) $ 23,530 $ 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 six months of 2023 and 2022 follow (in millions). First Six Months 2023 2022 Balance at beginning of year $ 856 $ 765 Provision for credit losses 90 50 Charge-offs, net of recoveries ( 34 ) ( 12 ) Balance at June 30 $ 912 $ 803 Notes to Consolidated Financial Statements (Continued) Note 8. Loans and finance receivables (Continued) As of June 30, 2023, substantially all manufactured and site-built home loans were evaluated collectively for impairment. As of June 30, 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 June 30, 2023 follows (in millions). Origination Year 2023 2022 2021 2020 2019 Prior Total Performing $ 3,273 $ 4,568 $ 3,459 $ 2,694 $ 1,907 $ 7,933 $ 23,834 Non-performing 7 5 10 10 6 44 82 $ 3,280 $ 4,573 $ 3,469 $ 2,704 $ 1,913 $ 7,977 $ 23,916 We are also a lender under commercial loan agreements, which had an aggregate principal value of approximately $ 1.1 billion at June 30, 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 $ 550 million at June 30, 2023. Our commercial loans are generally secured by real estate properties or by other assets.

Other receivables

Other receivables	6 Months Ended
	Jun. 30, 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 June 30, 2023 included approximately $ 1.6 billion related to Pilot. June 30, December 31, Insurance and other: Insurance premiums receivable $ 19,700 $ 18,395 Reinsurance recoverables 7,186 7,106 Trade receivables 15,160 14,510 Other 4,204 4,154 Allowances for credit losses ( 660 ) ( 675 ) $ 45,590 $ 43,490 Railroad, utilities and energy: Trade receivables $ 5,228 $ 4,182 Other 998 754 Allowances for credit losses ( 159 ) ( 141 ) $ 6,067 $ 4,795 Provisions for credit losses in the first six months with respect to these receivables were $ 278 million in 2023 and $ 211 million in 2022. Charge-offs, net of recoveries, in the first six months were $ 280 million in 2023 and $ 189 million in 2022.

Inventories

Inventories	6 Months Ended
	Jun. 30, 2023
Inventory Disclosure [Abstract]
Inventories	Note 10. Inventories Inventories of our insurance and other businesses are comprised of the following (in millions). June 30, December 31, Raw materials $ 6,395 $ 6,381 Work in process and other 3,532 3,464 Finished manufactured goods 5,545 5,739 Goods acquired for resale 9,823 9,782 $ 25,295 $ 25,366 Inventories of our railroad, utilities and energy businesses are included in other assets and were approximately $ 4.3 billion at June 30, 2023, of which approximately $ 1.9 billion was attributable to Pilot.

Property, plant and equipment i

Property, plant and equipment including equipment held for lease	6 Months Ended
	Jun. 30, 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). June 30, December 31, Land, buildings and improvements $ 14,695 $ 14,761 Machinery and equipment 27,464 26,690 Furniture, fixtures and other 5,297 4,847 47,456 46,298 Accumulated depreciation ( 26,043 ) ( 25,185 ) $ 21,413 $ 21,113 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. June 30, December 31, Railroad: Land, track structure and other roadway $ 68,885 $ 67,350 Locomotives, freight cars and other equipment 16,051 16,031 Construction in progress 2,009 1,743 86,945 85,124 Accumulated depreciation ( 18,750 ) ( 17,899 ) 68,195 67,225 Utilities and energy: Utility generation, transmission and distribution systems 94,351 92,759 Interstate natural gas pipeline assets 18,605 18,328 Independent power plants and other assets 14,680 14,650 Land, buildings, improvements and other 8,300 — Construction in progress 7,610 5,357 143,546 131,094 Accumulated depreciation ( 39,994 ) ( 38,051 ) 103,552 93,043 $ 171,747 $ 160,268 Depreciation expense for the first six months of 2023 and 2022 is summarized below (in millions). First Six Months 2023 2022 Insurance and other $ 1,158 $ 1,127 Railroad, utilities and energy 3,494 3,091 $ 4,652 $ 4,218
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). June 30, December 31, Railcars $ 9,747 $ 9,612 Aircraft 11,438 10,667 Other 5,347 5,212 26,532 25,491 Accumulated depreciation ( 10,504 ) ( 9,907 ) $ 16,028 $ 15,584 Notes to Consolidated Financial Statements (Continued) Note 12. Equipment held for lease (Continued) Depreciation expense for equipment held for lease in the first six months was $ 623 million in 2023 and $ 593 million in 2022. Fixed and variable operating lease revenues for the second quarter and first six months of 2023 and 2022 are summarized below (in millions). Second Quarter First Six Months 2023 2022 2023 2022 Fixed lease revenue $ 1,478 $ 1,264 $ 2,895 $ 2,452 Variable lease revenue 601 623 1,228 1,107 $ 2,079 $ 1,887 $ 4,123 $ 3,559

Goodwill and other intangible a

Goodwill and other intangible assets	6 Months Ended
	Jun. 30, 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 six months of 2023 and for the year ended December 31, 2022 follow (in millions). June 30, December 31, Balance at beginning of year $ 78,119 $ 73,875 Business acquisitions 8,413 4,657 Other, including acquisition period remeasurements and foreign currency translation ( 679 ) ( 413 ) Balance at end of period* $ 85,853 $ 78,119 —————— * Net of accumulated goodwill impairm ents of $ 11.0 billion as of June 30, 2023 and December 31, 2022 . O ther intangible assets are summarized below (in millions). Other intangible assets of the railroad, utilities and energy businesses are included in other assets. The net carrying value of such assets at June 30, 2023 included $ 6.6 billion related to Pilot. June 30, 2023 December 31, 2022 Gross Accumulated Net Gross Accumulated Net Insurance and other: Customer relationships $ 28,276 $ 7,558 $ 20,718 $ 27,765 $ 7,174 $ 20,591 Trademarks and trade names 5,626 838 4,788 5,603 822 4,781 Patents and technology 5,060 3,901 1,159 4,943 3,748 1,195 Other 4,810 1,656 3,154 4,150 1,530 2,620 $ 43,772 $ 13,953 $ 29,819 $ 42,461 $ 13,274 $ 29,187 Railroad, utilities and energy: Customer relationships and contracts $ 5,334 $ 695 $ 4,639 $ 1,507 $ 541 $ 966 Trademarks and trade names 2,228 51 2,177 217 39 178 Other 1,093 62 1,031 190 42 148 $ 8,655 $ 808 $ 7,847 $ 1,914 $ 622 $ 1,292 Intangible asset amortization expense in the first six months was $ 872 million in 2023 and $ 602 million in 2022. Intangible assets with indefinite lives were $ 20.5 billion as of June 30, 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	6 Months Ended
	Jun. 30, 2023
Insurance [Abstract]
Unpaid losses and loss adjustment expenses	Note 14. Unpaid losses and loss adjustment expenses A reconciliation of the changes in unpaid losses and loss adjustment expenses (“claim liabilities”), excluding liabilities under retroactive reinsurance contracts (see Note 15), for each of the six-month periods ending June 30, 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 29,827 27,427 Prior accident years ( 1,948 ) ( 887 ) Total 27,879 26,540 Paid losses and loss adjustment expenses: Current accident year ( 9,968 ) ( 10,085 ) Prior accident years ( 16,664 ) ( 13,820 ) Total ( 26,632 ) ( 23,905 ) Foreign currency effect 267 ( 568 ) Balances at June 30: Net liabilities 103,961 85,771 Reinsurance recoverable on unpaid losses 5,069 2,789 Gross liabilities $ 109,030 $ 88,560 Our 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. 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 six months, we recorded net reductions of estimated ultimate liabilities for prior accident years of $ 1.9 billion in 2023 and $ 887 million in 2022, which produced corresponding reductions in incurred losses and loss adjustment expenses. These reductions, as percentages of the net liabilities at the beginning of each year, were 1.9 % in 2023 and 1.1 % in 2022. We reduced estimated ultimate liabilities for prior accident years of primary insurance businesses in the first six months by $ 1.1 billion in 2023 and $ 313 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 six months, estimated ultimate liabilities for prior accident years of property and casualty reinsurance businesses were reduced $ 883 million in 2023 and $ 574 million in 2022.

Retroactive reinsurance contrac

Retroactive reinsurance contracts	6 Months Ended
	Jun. 30, 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. 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 six-month periods ended June 30, 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 15 ( 14 ) Total 15 ( 14 ) Paid losses and loss adjustment expenses ( 1,033 ) ( 1,008 ) Foreign currency effect 24 ( 157 ) Balances at June 30 $ 34,421 $ 36,676 Incurred losses and loss adjustment expenses above $ 15 $ ( 14 ) Deferred charge amortization and adjustments 416 426 Incurred losses and loss adjustment expenses included in the Consolidated $ 431 $ 412 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. Claims payments may commence immediately after the contract date or, when applicable, after a contractual retention amount has been reached. 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 $ 9.5 billion at June 30, 2023 and $ 9.9 billion at December 31, 2022.

Long-duration insurance contrac

Long-duration insurance contracts	6 Months Ended
	Jun. 30, 2023
Insurance [Abstract]
Long-duration insurance contracts	Note 16. Long-duration insurance contracts We write periodic payment annuity and life and health insurance contracts, which are considered long-duration insurance contracts under GAAP. A summary of our life, annuity and health insurance benefits liabilities as of June 30, 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. June 30, 2023 2022 Periodic payment annuities $ 10,820 $ 11,826 Life and health 5,523 5,810 Other liabilities 3,292 3,316 $ 19,635 $ 20,952 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 six 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 — — 10 318 Effect of actual from expected results 2 3 ( 411 ) 248 Change in benefits, net ( 230 ) 85 ( 1,346 ) ( 1,285 ) Interest accrual 266 268 852 807 Foreign currency effect 83 ( 109 ) 100 ( 1,645 ) Ending balance at original discount rate 11,670 11,508 62,789 58,576 Effect of changes in discount rate assumptions ( 850 ) 318 ( 12,741 ) ( 8,191 ) Expected future policy benefits at June 30 $ 10,820 $ 11,826 $ 50,048 $ 50,385 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 18 324 Effect of actual from expected results ( 251 ) 90 Change in premiums, net ( 1,222 ) ( 988 ) Interest accrual 745 701 Foreign currency effect 83 ( 1,550 ) Ending balance at original discount rate 55,908 51,854 Effect of changes in discount rate assumptions ( 11,383 ) ( 7,279 ) Expected future net premiums at June 30 $ 44,525 $ 44,575 Liability for future policy benefits at June 30 $ 10,820 $ 11,826 $ 5,523 $ 5,810 Reinsurance recoverables — — ( 1,549 ) ( 1,650 ) Liability for future policy benefits at June 30, $ 10,820 $ 11,826 $ 3,974 $ 4,160 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 June 30, 2023 and 2022 are summarized below (in millions). Undiscounted expected Discounted expected Undiscounted expected 2023 2022 2023 2022 2023 2022 Periodic payment annuities $ — $ — $ — $ — $ 31,232 $ 31,084 Life and health 108,089 107,647 65,599 64,832 103,012 102,305 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 six months of 2023 and 2022 were as follows (in millions). Gross Premiums Interest Expense 2023 2022 2023 2022 Periodic payment annuities $ — $ 337 $ 266 $ 268 Life and health 1,644 1,793 107 106 Notes to Consolidated Financial Statements (Continued) Note 16. Long-duration insurance contracts (Continued) The weighted average discount rates, interest accretion rates and the average contract durations as of June 30, 2023 and 2022 for periodic payment annuities and life and health insurance are summarized below. June 30, 2023 2022 Periodic payment annuities Weighted average discount rate 5.3 % 4.7 % Weighted average accretion rate 4.8 % 4.9 % Weighted average duration 18 years 18 years Life and health Weighted average discount rate 5.0 % 4.5 % Weighted average accretion rate 3.3 % 3.3 % Weighted average duration 14 years 14 years We also reinsure closed blocks of guaranteed minimum death and living benefits associated with variable annuity products, referred to as market risk benefits. These liabilities are included in other policyholder liabilities and are measured at estimated fair value under ASU 2018-12. Such liabilities were approximately $ 1.0 billion as of June 30, 2023 and $ 1.25 billion as of December 31, 2022. During the first six months of 2023, we reduced liability estimates by $ 194 million, for the effects of changes in securities markets, interest rates and other inputs used to estimate liabilities. Cash settlements during the first six months of 2023 were relatively insignificant.

Notes payable and other borrowi

Notes payable and other borrowings	6 Months Ended
	Jun. 30, 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 June 30, 2023. Weighted June 30, December 31, Insurance and other: Berkshire Hathaway Inc. (“Berkshire”): U.S. Dollar denominated due 2025 - 2047 3.5 % $ 3,735 $ 6,231 Euro denominated due 2024 - 2041 1.1 % 6,069 7,344 Japanese Yen denominated due 2024 - 2060 0.7 % 7,850 7,818 Berkshire Hathaway Finance Corporation (“BHFC”): U.S. Dollar denominated due 2027 - 2052 3.6 % 14,460 14,458 Great Britain Pound denominated due 2039 - 2059 2.5 % 2,186 2,078 Euro denominated due 2030 - 2034 1.8 % 1,358 1,332 Other subsidiary borrowings due 2023 - 2051 4.6 % 4,908 5,967 Subsidiary short-term borrowings 6.6 % 823 1,310 $ 41,389 $ 46,538 Notes to Consolidated Financial Statements (Continued) Note 17. Notes payable and other borrowings (Continued) In the first six months of 2023, Berkshire repaid approximately $ 4.3 billion of maturing senior notes. In April 2023, Berkshire issued ¥ 164.4 billion (approximately $ 1.2 billion) of 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. BHFC borrowings are fully and unconditionally guaranteed by Berkshire. Berkshire also guarantees certain debt of other subsidiaries, aggregating approximately $ 2.7 billion at June 30, 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 ¥ 1,137 billion par at June 30, 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 gains of $ 555 million in the second quarter and $ 529 million in the first six months of 2023 as compared to pre-tax gains of $ 1.4 billion in the second quarter and $ 2.1 billion in the first six months 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 June 30, 2023. Weighted June 30, December 31, Railroad, utilities and energy: Berkshire Hathaway Energy Company (“BHE”) and subsidiaries: BHE senior unsecured debt due 2023 - 2053 4.4 % $ 13,599 $ 13,996 Subsidiary and other debt due 2023 - 2064 4.3 % 38,021 37,639 Short-term borrowings 5.5 % 2,243 1,119 Pilot Travel Centers (“Pilot”) and subsidiaries due 2023 - 2028 7.0 % 5,789 — Burlington Northern Santa Fe (“BNSF”) and subsidiaries due 2023 - 2097 4.6 % 24,306 23,452 $ 83,958 $ 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. In May 2023, a BHE subsidiary issued $ 1.2 billion of 5.5 % first mortgage bonds due in 2054 . During the first six months of 2023, BHE and its subsidiaries repaid approximately $ 1.4 billion of term debt. Pilot’s borrowings primarily represent secured syndicated loans. BNSF’s borrowings are primarily senior unsecured debentures. In June 2023, BNSF issued $ 1.6 billion of 5.2 % debentures due in 2054 . During the first six months of 2023, BNSF repaid approximately $ 700 million of term debt. As of June 30, 2023, BHE, BNSF and Pilot and their subsidiaries were in compliance with all applicable debt covenants. Berkshire does not guarantee any debt, borrowings or lines of credit of BHE, BNSF, 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 $ 12.0 billion at June 30, 2023, which included approximately $ 8.6 billion related to BHE and its subsidiaries.

Fair value measurements

Fair value measurements	6 Months Ended
	Jun. 30, 2023
Fair Value Disclosures [Abstract]
Fair value measurements	Note 18. Fair value measurements Our financial assets and liabilities are summarized below as of June 30, 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 June 30, 2023 Investments in fixed maturity securities: U.S. Treasury, U.S. government corporations $ 9,052 $ 9,052 $ 9,017 $ 35 $ — Foreign governments 11,481 11,481 11,170 311 — Corporate bonds 1,554 1,554 — 908 646 Other 266 266 — 266 — Investments in equity securities 353,409 353,409 342,596 11 10,802 Investments in Kraft Heinz & Occidental common stock 27,060 24,732 24,732 — — Loans and finance receivables 23,530 24,020 — 1,097 22,923 Derivative contract assets (1) 355 355 74 256 25 Derivative contract liabilities (1) 309 309 48 73 188 Notes payable and other borrowings: Insurance and other 41,389 36,100 — 36,071 29 Railroad, utilities and energy 83,958 77,040 — 77,040 — 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 six months ended June 30, 2023 and 2022 follow (in millions). Balance at Gains (losses) Acquisitions, Transfers out of Balance at Investments in equity securities : 2023 $ 12,169 $ ( 86 ) $ ( 1,286 ) $ — $ 10,797 2022 11,480 455 — — 11,935 Quantitative information as of June 30, 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 $ 8,994 Discounted cash flow Expected duration 6 years Discounts for liquidity 372 bps Common stock warrants 1,803 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	6 Months Ended
	Jun. 30, 2023
Equity [Abstract]
Common stock	Note 19. Common stock Changes in Berkshire’s issued, treasury and outstanding common stock during the first six months 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 ( 9,871 ) — ( 9,871 ) 14,806,500 — 14,806,500 Treasury stock acquired — ( 6,145 ) ( 6,145 ) — ( 9,071,308 ) ( 9,071,308 ) Balances at June 30, 2023 641,579 ( 66,031 ) 575,548 1,524,775,852 ( 216,786,584 ) 1,307,989,268 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 1,447,541 shares outstanding as of June 30, 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	6 Months Ended
	Jun. 30, 2023
Income Tax Disclosure [Abstract]
Income taxes	Note 20. Income taxes Our consolidated effective income tax rates were 20.3 % in the second quarter and 20.2 % in the first six months of 2023 compared to 21.8 % in the second quarter and 22.4 % in the first six months 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, and enacted changes thereto.

Accumulated other comprehensive

Accumulated other comprehensive income	6 Months Ended
	Jun. 30, 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 six months ending June 30, 2023 and 2022 follows (in millions). Unrealized Foreign currency translation Long-duration insurance contracts Defined benefit pension plans Other Total First six months 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 174 592 71 41 ( 66 ) 812 Balance at end of period $ ( 13 ) $ ( 5,550 ) $ 1,612 $ ( 511 ) $ 222 $ ( 4,240 ) First six months 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 ( 352 ) ( 1,969 ) 4,566 27 148 2,420 Balance at end of period $ 17 $ ( 6,061 ) $ 470 $ ( 320 ) $ 191 $ ( 5,703 )

Supplemental cash flow informat

Supplemental cash flow information	6 Months Ended
	Jun. 30, 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 Six Months 2023 2022 Cash paid during the period for: Income taxes $ 2,962 $ 1,951 Interest: Insurance and other 725 567 Railroad, utilities and energy 1,857 1,564 Non-cash investing and financing activities: Liabilities assumed in connection with business acquisitions 10,815 21

Contingencies and Commitments

Contingencies and Commitments	6 Months Ended
	Jun. 30, 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. Generally, 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. PacifiCorp, a wholly owned subsidiary of Berkshire’s 92 % owned subsidiary, Berkshire Hathaway Energy Company (“BHE”), operates as a regulated electric utility in Oregon and other Western states. In September 2020, a severe weather event resulting in high winds, low humidity and warm temperatures contributed to several major wildfires (the “2020 Wildfires”), which resulted in real and personal property and natural resource damage, personal injuries and loss of life and widespread power outages in Oregon and Northern California. The wildfires spread across certain parts of PacifiCorp’s service territory and surrounding areas across multiple counties in Oregon and California, including Siskiyou County, California; Jackson County, Oregon; Douglas County, Oregon; Marion County, Oregon; Lincoln County, Oregon; and Klamath County, Oregon, burning over 500,000 acres in aggregate. Third-party reports for these wildfires indicate over 2,000 structures destroyed, including residences; several structures damaged; multiple individuals injured; and several fatalities. Notes to Consolidated Financial Statements (Continued) Note 23. Contingencies and commitments (Continued) Investigations into the cause and origin of each wildfire are complex and ongoing and being conducted by various entities, including the U.S. Forest Service, the California Public Utilities Commission, the Oregon Department of Forestry, the Oregon Department of Justice, PacifiCorp and various experts engaged by PacifiCorp. Numerous lawsuits on behalf of plaintiffs related to the 2020 Wildfires have been filed in Oregon and California, including a class action complaint against PacifiCorp that was filed in 2020, captioned Jeanyne James et al. v. PacifiCorp et al., in Multnomah County Circuit Court, Oregon (the “James case”). Amounts sought in the lawsuits, complaints and demands filed in Oregon total over $ 7 billion, excluding any doubling or trebling of damages included in the complaints. Generally, the complaints filed in California do not specify damages sought and are not included in this amount. Final determinations of liability will only be made following the completion of comprehensive investigations, litigation and similar processes. Several insurance carriers have filed subrogation complaints in Oregon and California with allegations similar to those made in the aforementioned lawsuits. Additionally, certain governmental agencies have informed PacifiCorp that they are contemplating filing actions in connection with certain of the Oregon 2020 Wildfires. In June 2023, a jury issued a verdict for the 17 named plaintiffs in the James case. The plaintiffs seek damages for economic losses, non-economic losses, including mental suffering, emotional distress, personal injury and loss of life, punitive damages, other damages and attorneys’ fees. PacifiCorp intends to vigorously appeal the jury’s findings and damage awards, including whether the case can proceed as a class action. The appeals process and further actions could take several years. Based on the facts and circumstances available to us as of the date of this filing, which includes the status of the verdict in the James case with respect to the 17 named plaintiffs, other litigation and recent settlements, PacifiCorp has accrued cumulative estimated pre-tax probable losses associated with the 2020 Wildfires of $ 1,018 million through June 30, 2023, or $ 608 million net of probable insurance recoveries. PacifiCorp’s cumulative accrual includes estimates of probable losses for fire suppression costs, real and personal property damages, natural resource damages for certain areas and non-economic damages such as personal injury damages and loss of life damages that are considered probable of being incurred and that it is reasonably able to estimate at this time. For certain aspects of the 2020 Wildfires for which loss is considered probable, information necessary to reasonably estimate the potential losses, such as those related to certain areas of natural resource damages, is not currently available. It is reasonably possible PacifiCorp will incur significant additional losses beyond the amounts currently accrued; however, we are currently unable to reasonably estimate the range of possible additional losses that could be incurred due to the number of properties and parties involved, including claimants in the class to the James case, the variation in those types of properties and lack of available details and the ultimate outcome of legal actions. On July 10, 2023, BHE announced that it had executed an agreement to acquire an additional 50 % interest in Cove Point LNG, LP, which would increase its interest to 75 %. The transaction is valued at $ 3.3 billion and is subject to applicable regulatory approvals.

Revenues from contracts with cu

Revenues from contracts with customers	6 Months Ended
	Jun. 30, 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 second quarter and first six months of 2023 and 2022 (in millions). Revenues from Pilot in 2023 are for the five months ending June 30, 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 June 30, 2023 Manufactured products: Industrial and commercial products $ 7,221 $ — $ 54 $ — $ — $ — $ — $ 7,275 Building products 5,178 — — — — — — 5,178 Consumer products 4,343 — — — — — — 4,343 Grocery and convenience store distribution — 7,535 — — — — — 7,535 Food and beverage distribution — 4,902 — — — — — 4,902 Auto sales — — 2,789 — — — — 2,789 Other retail and wholesale distribution 814 — 4,138 — — 681 — 5,633 Service 347 213 1,390 5,791 1,217 88 — 9,046 Electricity, natural gas and fuel — — — — 4,779 13,903 — 18,682 Total 17,903 12,650 8,371 5,791 5,996 14,672 — 65,383 Other revenues 1,171 47 1,738 17 354 61 23,732 27,120 $ 19,074 $ 12,697 $ 10,109 $ 5,808 $ 6,350 $ 14,733 $ 23,732 $ 92,503 Six months ending June 30, 2023 Manufactured products: Industrial and commercial products $ 14,450 $ — $ 119 $ — $ — $ — $ — $ 14,569 Building products 9,936 — — — — — — 9,936 Consumer products 8,378 — — — — — — 8,378 Grocery and convenience store distribution — 15,328 — — — — — 15,328 Food and beverage distribution — 9,664 — — — — — 9,664 Auto sales — — 5,354 — — — — 5,354 Other retail and wholesale distribution 1,613 — 8,368 — — 1,103 — 11,084 Service 701 497 2,716 11,776 2,028 109 — 17,827 Electricity, natural gas and fuel — — — — 10,070 22,918 — 32,988 Total 35,078 25,489 16,557 11,776 12,098 24,130 — 125,128 Other revenues 2,261 89 3,454 33 691 99 46,141 52,768 $ 37,339 $ 25,578 $ 20,011 $ 11,809 $ 12,789 $ 24,229 $ 46,141 $ 177,896 Notes to Consolidated Financial Statements (Continued) Note 24. Revenues from contracts with customers (Continued) Manufacturing McLane Service BNSF Berkshire Pilot Insurance, Total Three months ending June 30, 2022 Manufactured products: Industrial and commercial products $ 6,142 $ — $ 48 $ — $ — $ — $ — $ 6,190 Building products 5,970 — — — — — — 5,970 Consumer products 5,509 — — — — — — 5,509 Grocery and convenience store distribution — 7,979 — — — — — 7,979 Food and beverage distribution — 5,002 — — — — — 5,002 Auto sales — — 2,675 — — — — 2,675 Other retail and wholesale distribution 818 — 4,265 — — — — 5,083 Service 302 248 1,078 6,596 1,561 — — 9,785 Electricity and natural gas — — — — 4,740 — — 4,740 Total 18,741 13,229 8,066 6,596 6,301 — — 52,933 Other revenues 995 33 1,527 16 239 — 20,458 23,268 $ 19,736 $ 13,262 $ 9,593 $ 6,612 $ 6,540 $ — $ 20,458 $ 76,201 Six months ending June 30, 2022 Manufactured products: Industrial and commercial products $ 12,074 $ — $ 97 $ — $ — $ — $ — $ 12,171 Building products 11,389 — — — — — — 11,389 Consumer products 10,602 — — — — — — 10,602 Grocery and convenience store distribution — 15,685 — — — — — 15,685 Food and beverage distribution — 9,564 — — — — — 9,564 Auto sales — — 5,202 — — — — 5,202 Other retail and wholesale distribution 1,540 — 8,440 — — — — 9,980 Service 566 462 2,084 12,527 2,673 — — 18,312 Electricity and natural gas — — — — 9,454 — — 9,454 Total 36,171 25,711 15,823 12,527 12,127 — — 102,359 Other revenues 1,950 65 2,861 29 428 — 39,352 44,685 $ 38,121 $ 25,776 $ 18,684 $ 12,556 $ 12,555 $ — $ 39,352 $ 147,044 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 June 30, 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 $ 3,390 $ 20,764 $ 24,154 Other sales and service contracts 3,377 5,258 8,635

Business segment data

Business segment data	6 Months Ended
	Jun. 30, 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 Pilot 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 five months ending June 30, 2023. Previously, our earnings from Pilot were determined under the equity method and are included in earnings from equity method investments. Revenues and earnings (loss) before income taxes by segment for the second quarter and first six months of 2023 and 2022 were as follows (in millions). Second Quarter First Six Months 2023 2022 2023 2022 Revenues of Operating Businesses Insurance: Underwriting: GEICO $ 9,714 $ 9,807 $ 19,340 $ 19,361 Berkshire Hathaway Primary Group 4,233 3,313 8,194 6,431 Berkshire Hathaway Reinsurance Group 6,614 4,961 12,823 9,777 Investment income 2,918 2,284 5,310 3,648 Total insurance 23,479 20,365 45,667 39,217 BNSF 5,828 6,640 11,847 12,608 Berkshire Hathaway Energy (“BHE”) 6,362 6,545 12,813 12,565 Pilot Travel Centers (“Pilot”) 14,754 — 24,262 — Manufacturing 19,102 19,772 37,391 38,193 McLane 12,883 13,262 25,942 25,777 Service and retailing 10,141 9,617 20,072 18,732 92,549 76,201 177,994 147,092 Reconciliation of segments to consolidated amount Corporate, eliminations and other ( 46 ) — ( 98 ) ( 48 ) $ 92,503 $ 76,201 $ 177,896 $ 147,044 Second Quarter First Six Months 2023 2022 2023 2022 Earnings (Loss) Before Income Taxes of Operating Businesses Insurance: Underwriting: GEICO $ 514 $ ( 487 ) $ 1,217 $ ( 665 ) Berkshire Hathaway Primary Group 272 242 540 334 Berkshire Hathaway Reinsurance Group 827 1,141 1,058 1,442 Investment income 2,912 2,283 5,297 3,644 Total insurance 4,525 3,179 8,112 4,755 BNSF 1,615 2,151 3,264 3,960 BHE 624 591 847 1,304 Pilot 186 — 322 — Manufacturing 3,103 3,028 5,714 5,852 McLane 129 76 242 158 Service and retailing 1,262 1,199 2,483 2,334 11,444 10,224 20,984 18,363 Reconciliation of segments to consolidated amount Investment and derivative gains (losses) 33,061 ( 66,919 ) 67,819 ( 68,897 ) Interest expense, not allocated to segments ( 103 ) ( 100 ) ( 217 ) ( 204 ) Equity method investments 511 204 1,199 543 Corporate, eliminations and other 522 1,283 402 1,844 $ 45,435 $ ( 55,308 ) $ 90,187 $ ( 48,351 )

New accounting pronouncements (

New accounting pronouncements (Policies)	6 Months Ended
	Jun. 30, 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, including 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”). 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 rate assumptions were recorded in accumulated other comprehensive income. Our Consolidated Financial Statements for the years ending December 31, 2022 and 2021 and as of the January 1, 2021 transition date were revised for the effects of adopting ASU 2018-12. These effects were included in Part II, Item 5 to our Form 10-Q for the period ending March 31, 2023. Beginning as of January 1, 2021, the cash flow assumptions used to measure benefit liabilities are reviewed at least annually, with the effects of assumption changes recorded in earnings. The discount rate assumptions used to measure benefit liabilities are revised each quarterly reporting period with the effects of changes reported in other comprehensive income. Discount rates are based on the prevailing upper-medium grade corporate bond yields (generally single A-rated credit ratings) that reflect the duration characteristics and currency attributes of the liabilities. In measuring benefit liabilities and amortizing capitalized acquisition costs under long-duration insurance contracts, we generally aggregate contracts by issuance year. See Note 16 for disclosures related to our long-duration 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 Notes to Consolidated Financial Statements (Continued) Note 2. New accounting pronouncements ( Continued) 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. The effects of adopting ASU 2018-12 on our Consolidated Statements of Earnings and Comprehensive Income for the second quarter and first six months of 2022 follows in millions, except per share amounts. Second Quarter First Six Months Previously reported Increase (decrease) As revised Previously reported Increase (decrease) As revised Revenues: Insurance premiums earned $ 18,087 $ ( 6 ) $ 18,081 $ 35,579 $ ( 10 ) $ 35,569 Costs and expenses: Life, annuity and health insurance benefits 1,282 ( 96 ) 1,186 2,605 ( 82 ) 2,523 Insurance underwriting expenses 2,461 ( 84 ) 2,377 5,228 ( 247 ) 4,981 Earnings (loss) before income taxes ( 55,482 ) 174 ( 55,308 ) ( 48,670 ) 319 ( 48,351 ) Income tax expense (benefit) ( 12,106 ) 40 ( 12,066 ) ( 10,879 ) 65 ( 10,814 ) Net earnings (loss) ( 43,376 ) 134 ( 43,242 ) ( 37,791 ) 254 ( 37,537 ) Net earnings (loss) attributable to Berkshire Hathaway shareholders $ ( 43,755 ) $ 134 $ ( 43,621 ) $ ( 38,295 ) $ 254 $ ( 38,041 ) Other comprehensive income: Foreign currency translation ( 1,751 ) 1 ( 1,750 ) ( 2,067 ) 2 ( 2,065 ) Long-duration insurance contracts — 2,147 2,147 — 4,566 4,566 Other comprehensive income, net ( 1,776 ) 2,148 372 ( 2,180 ) 4,568 2,388 Comprehensive income attributable to Berkshire Hathaway shareholders $ ( 45,502 ) $ 2,282 $ ( 43,220 ) $ ( 40,443 ) $ 4,822 $ ( 35,621 ) Net earnings (loss) per average equivalent Class A share $ ( 29,754 ) $ 91 $ ( 29,663 ) $ ( 26,005 ) $ 173 $ ( 25,832 ) Net earnings (loss) per average equivalent Class B share $ ( 19.84 ) $ 0.06 $ ( 19.78 ) $ ( 17.34 ) $ 0.12 $ ( 17.22 ) In March 2023, the FASB issued Accounting Standards Update 2023-02, “Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method” (“ASU 2023-02”). ASU 2023-02 permits reporting entities to elect to account for tax equity investments, regardless of the tax credit program from which the income tax credits are received, using the proportional amortization method if certain conditions are met. Currently, the proportional amortization method is limited to certain affordable housing tax credit investments. ASU 2023-02 is effective for fiscal years beginning after December 15, 2023, and is applied either on a retrospective basis beginning as of the earliest period presented or a modified retrospective basis in the period of adoption. We are evaluating the effects of this standard on our Consolidated Financial Statements.

New accounting pronouncements_2

New accounting pronouncements (Tables)	6 Months Ended
	Jun. 30, 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 of adopting ASU 2018-12 on our Consolidated Statements of Earnings and Comprehensive Income for the second quarter and first six months of 2022 follows in millions, except per share amounts. Second Quarter First Six Months Previously reported Increase (decrease) As revised Previously reported Increase (decrease) As revised Revenues: Insurance premiums earned $ 18,087 $ ( 6 ) $ 18,081 $ 35,579 $ ( 10 ) $ 35,569 Costs and expenses: Life, annuity and health insurance benefits 1,282 ( 96 ) 1,186 2,605 ( 82 ) 2,523 Insurance underwriting expenses 2,461 ( 84 ) 2,377 5,228 ( 247 ) 4,981 Earnings (loss) before income taxes ( 55,482 ) 174 ( 55,308 ) ( 48,670 ) 319 ( 48,351 ) Income tax expense (benefit) ( 12,106 ) 40 ( 12,066 ) ( 10,879 ) 65 ( 10,814 ) Net earnings (loss) ( 43,376 ) 134 ( 43,242 ) ( 37,791 ) 254 ( 37,537 ) Net earnings (loss) attributable to Berkshire Hathaway shareholders $ ( 43,755 ) $ 134 $ ( 43,621 ) $ ( 38,295 ) $ 254 $ ( 38,041 ) Other comprehensive income: Foreign currency translation ( 1,751 ) 1 ( 1,750 ) ( 2,067 ) 2 ( 2,065 ) Long-duration insurance contracts — 2,147 2,147 — 4,566 4,566 Other comprehensive income, net ( 1,776 ) 2,148 372 ( 2,180 ) 4,568 2,388 Comprehensive income attributable to Berkshire Hathaway shareholders $ ( 45,502 ) $ 2,282 $ ( 43,220 ) $ ( 40,443 ) $ 4,822 $ ( 35,621 ) Net earnings (loss) per average equivalent Class A share $ ( 29,754 ) $ 91 $ ( 29,663 ) $ ( 26,005 ) $ 173 $ ( 25,832 ) Net earnings (loss) per average equivalent Class B share $ ( 19.84 ) $ 0.06 $ ( 19.78 ) $ ( 17.34 ) $ 0.12 $ ( 17.22 )
Summary of periodic payment annuity and life and health insurance benefits liabilities	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

Significant business acquisit_2

Significant business acquisitions (Tables)	6 Months Ended
	Jun. 30, 2023
Business Acquisition [Line Items]
Summary of unaudited pro forma consolidated earnings	ertain unaudited pro forma revenue and consolidated earnings (loss) data for the six months ended June 30, 2022 as if the Alleghany and Pilot acquisitions were consummated on the same terms at the beginning of 2022 follows (in millions, except per share amounts). June 30, 2022 Revenues $ 188,855 Net earnings (loss) attributable to Berkshire Hathaway shareholders ( 38,169 ) Net earnings (loss) per equivalent Class A common share ( 25,919 )
Pilot Travel Centers ("Pilot") [Member]
Business Acquisition [Line Items]
Summary of preliminary values of identified assets acquired and liabilities assumed	The preliminary values of Pilot’s assets acquired, liabilities assumed and redeemable noncontrolling interests as of January 31, 2023 are summarized as follows (in millions). The 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 and are provisional. Pilot Property, plant and equipment $ 8,082 Goodwill and other intangible assets 13,309 Other assets 6,994 Assets acquired $ 28,385 Notes payable $ 5,876 Other liabilities 4,774 Liabilities assumed 10,650 Noncontrolling interests, predominantly redeemable 3,370 Net assets $ 14,365
Alleghany Corporation [Member]
Business Acquisition [Line Items]
Summary of preliminary values of identified assets acquired and liabilities assumed	A summary of the values of the Alleghany assets acquired and liabilities assumed as of October 19, 2022 follows (in millions). 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 3,900 Other intangible assets 2,659 Other assets 3,637 Assets acquired $ 35,590 Unpaid losses and loss adjustment expenses $ 15,080 Unearned premiums 3,536 Notes payable 2,169 Other liabilities 3,300 Liabilities assumed 24,085 Net assets $ 11,505 C

Investments in fixed maturity_2

Investments in fixed maturity securities (Tables)	6 Months Ended
	Jun. 30, 2023
Investments, Debt and Equity Securities [Abstract]
Schedule of investments in securities with fixed maturities	Investments in fixed maturity securities as of June 30, 2023 and December 31, 2022 are summarized by type below (in millions). Amortized Unrealized Unrealized Fair June 30, 2023 U.S. Treasury, U.S. government corporations and agencies $ 9,242 $ 2 $ ( 192 ) $ 9,052 Foreign governments 11,571 70 ( 160 ) 11,481 Corporate bonds 1,333 228 ( 7 ) 1,554 Other 250 20 ( 4 ) 266 $ 22,396 $ 320 $ ( 363 ) $ 22,353 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 June 30, 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 $ 15,632 $ 5,748 $ 708 $ 136 $ 172 $ 22,396 Fair value 15,452 5,654 916 145 186 22,353

Investments in equity securit_2

Investments in equity securities (Tables)	6 Months Ended
	Jun. 30, 2023
Investments, Debt and Equity Securities [Abstract]
Schedule of investments in equity securities	Investments in equity securities as of June 30, 2023 and December 31, 2022 are summarized as follows (in millions). Cost Basis Net Unrealized Fair Value June 30, 2023* Banks, insurance and finance $ 23,547 $ 43,056 $ 66,603 Consumer products 36,550 169,760 206,310 Commercial, industrial and other 55,560 24,936 80,496 $ 115,657 $ 237,752 $ 353,409 —————— * Approximately 78 % of the aggregate fair value was concentrated in five companies (American Express Company – $ 26.4 billion; Apple Inc. – $ 177.6 billion; Bank of America Corporation – $ 29.6 billion; The Coca-Cola Company – $ 24.1 billion and Chevron Corporation – $ 19.4 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)	6 Months Ended
	Jun. 30, 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 our carrying values of these investments in addition to the carrying values of our other significant equity method investments are summarized as follows (in millions). We evaluated our investments in Kraft Heinz and Occidental for other-than-temporary impairment as of June 30, 2023, and based on the prevailing facts and circumstances, concluded the recognition of an impairment charge in earnings was not required. Carrying Value Fair Value June 30, December 31, June 30, December 31, Kraft Heinz $ 13,199 $ 12,937 $ 11,553 $ 13,249 Occidental 13,861 11,484 13,179 12,242 Other 433 3,629 $ 27,493 $ 28,050
Summary of earnings and distributions received from equity method investments	Equity in Earnings Distributions Received Second Quarter First Six Months Second Quarter First Six Months 2023 2022 2023 2022 2023 2022 2023 2022 Kraft Heinz $ 265 $ 71 $ 487 $ 277 $ 130 $ 130 $ 260 $ 260 Occidental 234 — 604 — 36 — 61 — Other 12 133 108 266 21 88 21 90 $ 511 $ 204 $ 1,199 $ 543 $ 187 $ 218 $ 342 $ 350
Summarized unaudited financial information of Kraft Heinz	Summarized consolidated financial information of Kraft Heinz follows (in millions). July 1, December 31, Assets $ 90,956 $ 90,513 Liabilities 40,942 41,643 Second Quarter First Six Months 2023 2022 2023 2022 Sales $ 6,721 $ 6,554 $ 13,210 $ 12,599 Net earnings attributable to Kraft Heinz common shareholders 1,000 265 1,836 1,041 Summarized consolidated financial information of Occidental follows (in millions). March 31, December 31, Assets $ 71,600 $ 72,609 Liabilities 42,041 42,524 Quarter ending Six months ending Total revenues and other income $ 7,258 $ 15,584 Net earnings attributable to Occidental common shareholders 983 2,710

Investment and derivative con_2

Investment and derivative contract gains (losses) (Tables)	6 Months Ended
	Jun. 30, 2023
Investments, Debt and Equity Securities [Abstract]
Summary of investment and derivative gains (losses)	Investment and derivative contract gains (losses) in the second quarter and first six months of 2023 and 2022 are summarized as follows (in millions). Second Quarter First Six Months 2023 2022 2023 2022 Investment gains (losses): Equity securities: Change in unrealized investment gains (losses) during the period on $ 33,046 $ ( 66,860 ) $ 63,763 $ ( 68,548 ) Investment gains on securities sold during the period 31 32 1,001 34 33,077 ( 66,828 ) 64,764 ( 68,514 ) Fixed maturity securities: Gross realized gains 8 6 132 12 Gross realized losses ( 25 ) ( 27 ) ( 77 ) ( 76 ) Other 1 ( 5 ) 3,000 ( 11 ) Investment gains (losses) 33,061 ( 66,854 ) 67,819 ( 68,589 ) Derivative contract gains (losses) — ( 65 ) — ( 308 ) $ 33,061 $ ( 66,919 ) $ 67,819 $ ( 68,897 )

Loans and finance receivables (

Loans and finance receivables (Tables)	6 Months Ended
	Jun. 30, 2023
Schedule of receivables	Other receivables are comprised of the following (in millions). Receivables of the railroad, utilities and energy businesses at June 30, 2023 included approximately $ 1.6 billion related to Pilot. June 30, December 31, Insurance and other: Insurance premiums receivable $ 19,700 $ 18,395 Reinsurance recoverables 7,186 7,106 Trade receivables 15,160 14,510 Other 4,204 4,154 Allowances for credit losses ( 660 ) ( 675 ) $ 45,590 $ 43,490 Railroad, utilities and energy: Trade receivables $ 5,228 $ 4,182 Other 998 754 Allowances for credit losses ( 159 ) ( 141 ) $ 6,067 $ 4,795
Loans and Finance Receivables [Member]
Schedule of receivables	Loans and finance receivables are summarized as follows (in millions). June 30, December 31, Loans and finance receivables before allowances and discounts $ 25,064 $ 24,664 Allowances for credit losses ( 912 ) ( 856 ) Unamortized acquisition discounts and points ( 622 ) ( 600 ) $ 23,530 $ 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 six months of 2023 and 2022 follow (in millions). First Six Months 2023 2022 Balance at beginning of year $ 856 $ 765 Provision for credit losses 90 50 Charge-offs, net of recoveries ( 34 ) ( 12 ) Balance at June 30 $ 912 $ 803
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 June 30, 2023 follows (in millions). Origination Year 2023 2022 2021 2020 2019 Prior Total Performing $ 3,273 $ 4,568 $ 3,459 $ 2,694 $ 1,907 $ 7,933 $ 23,834 Non-performing 7 5 10 10 6 44 82 $ 3,280 $ 4,573 $ 3,469 $ 2,704 $ 1,913 $ 7,977 $ 23,916

Other receivables (Tables)

Other receivables (Tables)	6 Months Ended
	Jun. 30, 2023
Receivables [Abstract]
Schedule of receivables	Other receivables are comprised of the following (in millions). Receivables of the railroad, utilities and energy businesses at June 30, 2023 included approximately $ 1.6 billion related to Pilot. June 30, December 31, Insurance and other: Insurance premiums receivable $ 19,700 $ 18,395 Reinsurance recoverables 7,186 7,106 Trade receivables 15,160 14,510 Other 4,204 4,154 Allowances for credit losses ( 660 ) ( 675 ) $ 45,590 $ 43,490 Railroad, utilities and energy: Trade receivables $ 5,228 $ 4,182 Other 998 754 Allowances for credit losses ( 159 ) ( 141 ) $ 6,067 $ 4,795

Inventories (Tables)

Inventories (Tables)	6 Months Ended
	Jun. 30, 2023
Inventory Disclosure [Abstract]
Schedule of inventories	Inventories of our insurance and other businesses are comprised of the following (in millions). June 30, December 31, Raw materials $ 6,395 $ 6,381 Work in process and other 3,532 3,464 Finished manufactured goods 5,545 5,739 Goods acquired for resale 9,823 9,782 $ 25,295 $ 25,366

Property, plant and equipment_2

Property, plant and equipment including equipment held for lease (Tables)	6 Months Ended
	Jun. 30, 2023
Schedule of depreciation expense	Depreciation expense for the first six months of 2023 and 2022 is summarized below (in millions). First Six Months 2023 2022 Insurance and other $ 1,158 $ 1,127 Railroad, utilities and energy 3,494 3,091 $ 4,652 $ 4,218
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). June 30, December 31, Land, buildings and improvements $ 14,695 $ 14,761 Machinery and equipment 27,464 26,690 Furniture, fixtures and other 5,297 4,847 47,456 46,298 Accumulated depreciation ( 26,043 ) ( 25,185 ) $ 21,413 $ 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. June 30, December 31, Railroad: Land, track structure and other roadway $ 68,885 $ 67,350 Locomotives, freight cars and other equipment 16,051 16,031 Construction in progress 2,009 1,743 86,945 85,124 Accumulated depreciation ( 18,750 ) ( 17,899 ) 68,195 67,225 Utilities and energy: Utility generation, transmission and distribution systems 94,351 92,759 Interstate natural gas pipeline assets 18,605 18,328 Independent power plants and other assets 14,680 14,650 Land, buildings, improvements and other 8,300 — Construction in progress 7,610 5,357 143,546 131,094 Accumulated depreciation ( 39,994 ) ( 38,051 ) 103,552 93,043 $ 171,747 $ 160,268

Equipment held for lease (Table

Equipment held for lease (Tables)	6 Months Ended
	Jun. 30, 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). June 30, December 31, Railcars $ 9,747 $ 9,612 Aircraft 11,438 10,667 Other 5,347 5,212 26,532 25,491 Accumulated depreciation ( 10,504 ) ( 9,907 ) $ 16,028 $ 15,584
Summary of fixed and variable operating lease revenues	Fixed and variable operating lease revenues for the second quarter and first six months of 2023 and 2022 are summarized below (in millions). Second Quarter First Six Months 2023 2022 2023 2022 Fixed lease revenue $ 1,478 $ 1,264 $ 2,895 $ 2,452 Variable lease revenue 601 623 1,228 1,107 $ 2,079 $ 1,887 $ 4,123 $ 3,559

Goodwill and other intangible_2

Goodwill and other intangible assets (Tables)	6 Months Ended
	Jun. 30, 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 six months of 2023 and for the year ended December 31, 2022 follow (in millions). June 30, December 31, Balance at beginning of year $ 78,119 $ 73,875 Business acquisitions 8,413 4,657 Other, including acquisition period remeasurements and foreign currency translation ( 679 ) ( 413 ) Balance at end of period* $ 85,853 $ 78,119 —————— * Net of accumulated goodwill impairm ents of $ 11.0 billion as of June 30, 2023 and December 31, 2022 .
Schedule of intangible assets	ther intangible assets are summarized below (in millions). Other intangible assets of the railroad, utilities and energy businesses are included in other assets. The net carrying value of such assets at June 30, 2023 included $ 6.6 billion related to Pilot. June 30, 2023 December 31, 2022 Gross Accumulated Net Gross Accumulated Net Insurance and other: Customer relationships $ 28,276 $ 7,558 $ 20,718 $ 27,765 $ 7,174 $ 20,591 Trademarks and trade names 5,626 838 4,788 5,603 822 4,781 Patents and technology 5,060 3,901 1,159 4,943 3,748 1,195 Other 4,810 1,656 3,154 4,150 1,530 2,620 $ 43,772 $ 13,953 $ 29,819 $ 42,461 $ 13,274 $ 29,187 Railroad, utilities and energy: Customer relationships and contracts $ 5,334 $ 695 $ 4,639 $ 1,507 $ 541 $ 966 Trademarks and trade names 2,228 51 2,177 217 39 178 Other 1,093 62 1,031 190 42 148 $ 8,655 $ 808 $ 7,847 $ 1,914 $ 622 $ 1,292

Unpaid losses and loss adjust_2

Unpaid losses and loss adjustment expenses (Tables)	6 Months Ended
	Jun. 30, 2023
Insurance [Abstract]
Schedule of liability for unpaid claims and claims adjustment expense	A reconciliation of the changes in unpaid losses and loss adjustment expenses (“claim liabilities”), excluding liabilities under retroactive reinsurance contracts (see Note 15), for each of the six-month periods ending June 30, 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 29,827 27,427 Prior accident years ( 1,948 ) ( 887 ) Total 27,879 26,540 Paid losses and loss adjustment expenses: Current accident year ( 9,968 ) ( 10,085 ) Prior accident years ( 16,664 ) ( 13,820 ) Total ( 26,632 ) ( 23,905 ) Foreign currency effect 267 ( 568 ) Balances at June 30: Net liabilities 103,961 85,771 Reinsurance recoverable on unpaid losses 5,069 2,789 Gross liabilities $ 109,030 $ 88,560

Retroactive reinsurance contr_2

Retroactive reinsurance contracts (Tables)	6 Months Ended
	Jun. 30, 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 six-month periods ended June 30, 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 15 ( 14 ) Total 15 ( 14 ) Paid losses and loss adjustment expenses ( 1,033 ) ( 1,008 ) Foreign currency effect 24 ( 157 ) Balances at June 30 $ 34,421 $ 36,676 Incurred losses and loss adjustment expenses above $ 15 $ ( 14 ) Deferred charge amortization and adjustments 416 426 Incurred losses and loss adjustment expenses included in the Consolidated $ 431 $ 412

Long-duration insurance contr_2

Long-duration insurance contracts (Tables)	6 Months Ended
	Jun. 30, 2023
Insurance [Abstract]
Summary of life, annuity and health insurance benefits liabilities	A summary of our life, annuity and health insurance benefits liabilities as of June 30, 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. June 30, 2023 2022 Periodic payment annuities $ 10,820 $ 11,826 Life and health 5,523 5,810 Other liabilities 3,292 3,316 $ 19,635 $ 20,952
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 — — 10 318 Effect of actual from expected results 2 3 ( 411 ) 248 Change in benefits, net ( 230 ) 85 ( 1,346 ) ( 1,285 ) Interest accrual 266 268 852 807 Foreign currency effect 83 ( 109 ) 100 ( 1,645 ) Ending balance at original discount rate 11,670 11,508 62,789 58,576 Effect of changes in discount rate assumptions ( 850 ) 318 ( 12,741 ) ( 8,191 ) Expected future policy benefits at June 30 $ 10,820 $ 11,826 $ 50,048 $ 50,385 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 18 324 Effect of actual from expected results ( 251 ) 90 Change in premiums, net ( 1,222 ) ( 988 ) Interest accrual 745 701 Foreign currency effect 83 ( 1,550 ) Ending balance at original discount rate 55,908 51,854 Effect of changes in discount rate assumptions ( 11,383 ) ( 7,279 ) Expected future net premiums at June 30 $ 44,525 $ 44,575 Liability for future policy benefits at June 30 $ 10,820 $ 11,826 $ 5,523 $ 5,810 Reinsurance recoverables — — ( 1,549 ) ( 1,650 ) Liability for future policy benefits at June 30, $ 10,820 $ 11,826 $ 3,974 $ 4,160
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 June 30, 2023 and 2022 are summarized below (in millions). Undiscounted expected Discounted expected Undiscounted expected 2023 2022 2023 2022 2023 2022 Periodic payment annuities $ — $ — $ — $ — $ 31,232 $ 31,084 Life and health 108,089 107,647 65,599 64,832 103,012 102,305
Summary of gross premiums earned and net 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 six months of 2023 and 2022 were as follows (in millions). Gross Premiums Interest Expense 2023 2022 2023 2022 Periodic payment annuities $ — $ 337 $ 266 $ 268 Life and health 1,644 1,793 107 106
Summary of weighted average discount rates, interest accretion rates and average contract durations	The weighted average discount rates, interest accretion rates and the average contract durations as of June 30, 2023 and 2022 for periodic payment annuities and life and health insurance are summarized below. June 30, 2023 2022 Periodic payment annuities Weighted average discount rate 5.3 % 4.7 % Weighted average accretion rate 4.8 % 4.9 % Weighted average duration 18 years 18 years Life and health Weighted average discount rate 5.0 % 4.5 % Weighted average accretion rate 3.3 % 3.3 % Weighted average duration 14 years 14 years

Notes payable and other borro_2

Notes payable and other borrowings (Tables)	6 Months Ended
	Jun. 30, 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 June 30, 2023. Weighted June 30, December 31, Insurance and other: Berkshire Hathaway Inc. (“Berkshire”): U.S. Dollar denominated due 2025 - 2047 3.5 % $ 3,735 $ 6,231 Euro denominated due 2024 - 2041 1.1 % 6,069 7,344 Japanese Yen denominated due 2024 - 2060 0.7 % 7,850 7,818 Berkshire Hathaway Finance Corporation (“BHFC”): U.S. Dollar denominated due 2027 - 2052 3.6 % 14,460 14,458 Great Britain Pound denominated due 2039 - 2059 2.5 % 2,186 2,078 Euro denominated due 2030 - 2034 1.8 % 1,358 1,332 Other subsidiary borrowings due 2023 - 2051 4.6 % 4,908 5,967 Subsidiary short-term borrowings 6.6 % 823 1,310 $ 41,389 $ 46,538
Railroad, Utilities and Energy [Member]
Schedule of short and long term outstanding debt disclosure	Weighted June 30, December 31, Railroad, utilities and energy: Berkshire Hathaway Energy Company (“BHE”) and subsidiaries: BHE senior unsecured debt due 2023 - 2053 4.4 % $ 13,599 $ 13,996 Subsidiary and other debt due 2023 - 2064 4.3 % 38,021 37,639 Short-term borrowings 5.5 % 2,243 1,119 Pilot Travel Centers (“Pilot”) and subsidiaries due 2023 - 2028 7.0 % 5,789 — Burlington Northern Santa Fe (“BNSF”) and subsidiaries due 2023 - 2097 4.6 % 24,306 23,452 $ 83,958 $ 76,206

Fair value measurements (Tables

Fair value measurements (Tables)	6 Months Ended
	Jun. 30, 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 June 30, 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 June 30, 2023 Investments in fixed maturity securities: U.S. Treasury, U.S. government corporations $ 9,052 $ 9,052 $ 9,017 $ 35 $ — Foreign governments 11,481 11,481 11,170 311 — Corporate bonds 1,554 1,554 — 908 646 Other 266 266 — 266 — Investments in equity securities 353,409 353,409 342,596 11 10,802 Investments in Kraft Heinz & Occidental common stock 27,060 24,732 24,732 — — Loans and finance receivables 23,530 24,020 — 1,097 22,923 Derivative contract assets (1) 355 355 74 256 25 Derivative contract liabilities (1) 309 309 48 73 188 Notes payable and other borrowings: Insurance and other 41,389 36,100 — 36,071 29 Railroad, utilities and energy 83,958 77,040 — 77,040 — 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 six months ended June 30, 2023 and 2022 follow (in millions). Balance at Gains (losses) Acquisitions, Transfers out of Balance at Investments in equity securities : 2023 $ 12,169 $ ( 86 ) $ ( 1,286 ) $ — $ 10,797 2022 11,480 455 — — 11,935
Fair value assets and liabilities measured on recurring basis, unobservable inputs, additional information	Quantitative information as of June 30, 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 $ 8,994 Discounted cash flow Expected duration 6 years Discounts for liquidity 372 bps Common stock warrants 1,803 Warrant pricing model Expected duration 6 years Volatility 40 %

Common stock (Tables)

Common stock (Tables)	6 Months Ended
	Jun. 30, 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 six months 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 ( 9,871 ) — ( 9,871 ) 14,806,500 — 14,806,500 Treasury stock acquired — ( 6,145 ) ( 6,145 ) — ( 9,071,308 ) ( 9,071,308 ) Balances at June 30, 2023 641,579 ( 66,031 ) 575,548 1,524,775,852 ( 216,786,584 ) 1,307,989,268

Accumulated other comprehensi_2

Accumulated other comprehensive income (Tables)	6 Months Ended
	Jun. 30, 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 six months ending June 30, 2023 and 2022 follows (in millions). Unrealized Foreign currency translation Long-duration insurance contracts Defined benefit pension plans Other Total First six months 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 174 592 71 41 ( 66 ) 812 Balance at end of period $ ( 13 ) $ ( 5,550 ) $ 1,612 $ ( 511 ) $ 222 $ ( 4,240 ) First six months 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 ( 352 ) ( 1,969 ) 4,566 27 148 2,420 Balance at end of period $ 17 $ ( 6,061 ) $ 470 $ ( 320 ) $ 191 $ ( 5,703 )

Supplemental cash flow inform_2

Supplemental cash flow information (Tables)	6 Months Ended
	Jun. 30, 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 Six Months 2023 2022 Cash paid during the period for: Income taxes $ 2,962 $ 1,951 Interest: Insurance and other 725 567 Railroad, utilities and energy 1,857 1,564 Non-cash investing and financing activities: Liabilities assumed in connection with business acquisitions 10,815 21

Revenues from contracts with _2

Revenues from contracts with customers (Tables)	6 Months Ended
	Jun. 30, 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 second quarter and first six months of 2023 and 2022 (in millions). Revenues from Pilot in 2023 are for the five months ending June 30, 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 June 30, 2023 Manufactured products: Industrial and commercial products $ 7,221 $ — $ 54 $ — $ — $ — $ — $ 7,275 Building products 5,178 — — — — — — 5,178 Consumer products 4,343 — — — — — — 4,343 Grocery and convenience store distribution — 7,535 — — — — — 7,535 Food and beverage distribution — 4,902 — — — — — 4,902 Auto sales — — 2,789 — — — — 2,789 Other retail and wholesale distribution 814 — 4,138 — — 681 — 5,633 Service 347 213 1,390 5,791 1,217 88 — 9,046 Electricity, natural gas and fuel — — — — 4,779 13,903 — 18,682 Total 17,903 12,650 8,371 5,791 5,996 14,672 — 65,383 Other revenues 1,171 47 1,738 17 354 61 23,732 27,120 $ 19,074 $ 12,697 $ 10,109 $ 5,808 $ 6,350 $ 14,733 $ 23,732 $ 92,503 Six months ending June 30, 2023 Manufactured products: Industrial and commercial products $ 14,450 $ — $ 119 $ — $ — $ — $ — $ 14,569 Building products 9,936 — — — — — — 9,936 Consumer products 8,378 — — — — — — 8,378 Grocery and convenience store distribution — 15,328 — — — — — 15,328 Food and beverage distribution — 9,664 — — — — — 9,664 Auto sales — — 5,354 — — — — 5,354 Other retail and wholesale distribution 1,613 — 8,368 — — 1,103 — 11,084 Service 701 497 2,716 11,776 2,028 109 — 17,827 Electricity, natural gas and fuel — — — — 10,070 22,918 — 32,988 Total 35,078 25,489 16,557 11,776 12,098 24,130 — 125,128 Other revenues 2,261 89 3,454 33 691 99 46,141 52,768 $ 37,339 $ 25,578 $ 20,011 $ 11,809 $ 12,789 $ 24,229 $ 46,141 $ 177,896 Manufacturing McLane Service BNSF Berkshire Pilot Insurance, Total Three months ending June 30, 2022 Manufactured products: Industrial and commercial products $ 6,142 $ — $ 48 $ — $ — $ — $ — $ 6,190 Building products 5,970 — — — — — — 5,970 Consumer products 5,509 — — — — — — 5,509 Grocery and convenience store distribution — 7,979 — — — — — 7,979 Food and beverage distribution — 5,002 — — — — — 5,002 Auto sales — — 2,675 — — — — 2,675 Other retail and wholesale distribution 818 — 4,265 — — — — 5,083 Service 302 248 1,078 6,596 1,561 — — 9,785 Electricity and natural gas — — — — 4,740 — — 4,740 Total 18,741 13,229 8,066 6,596 6,301 — — 52,933 Other revenues 995 33 1,527 16 239 — 20,458 23,268 $ 19,736 $ 13,262 $ 9,593 $ 6,612 $ 6,540 $ — $ 20,458 $ 76,201 Six months ending June 30, 2022 Manufactured products: Industrial and commercial products $ 12,074 $ — $ 97 $ — $ — $ — $ — $ 12,171 Building products 11,389 — — — — — — 11,389 Consumer products 10,602 — — — — — — 10,602 Grocery and convenience store distribution — 15,685 — — — — — 15,685 Food and beverage distribution — 9,564 — — — — — 9,564 Auto sales — — 5,202 — — — — 5,202 Other retail and wholesale distribution 1,540 — 8,440 — — — — 9,980 Service 566 462 2,084 12,527 2,673 — — 18,312 Electricity and natural gas — — — — 9,454 — — 9,454 Total 36,171 25,711 15,823 12,527 12,127 — — 102,359 Other revenues 1,950 65 2,861 29 428 — 39,352 44,685 $ 38,121 $ 25,776 $ 18,684 $ 12,556 $ 12,555 $ — $ 39,352 $ 147,044
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 June 30, 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 $ 3,390 $ 20,764 $ 24,154 Other sales and service contracts 3,377 5,258 8,635

Business segment data (Tables)

Business segment data (Tables)	6 Months Ended
	Jun. 30, 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 Pilot 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 five months ending June 30, 2023. Previously, our earnings from Pilot were determined under the equity method and are included in earnings from equity method investments. Revenues and earnings (loss) before income taxes by segment for the second quarter and first six months of 2023 and 2022 were as follows (in millions). Second Quarter First Six Months 2023 2022 2023 2022 Revenues of Operating Businesses Insurance: Underwriting: GEICO $ 9,714 $ 9,807 $ 19,340 $ 19,361 Berkshire Hathaway Primary Group 4,233 3,313 8,194 6,431 Berkshire Hathaway Reinsurance Group 6,614 4,961 12,823 9,777 Investment income 2,918 2,284 5,310 3,648 Total insurance 23,479 20,365 45,667 39,217 BNSF 5,828 6,640 11,847 12,608 Berkshire Hathaway Energy (“BHE”) 6,362 6,545 12,813 12,565 Pilot Travel Centers (“Pilot”) 14,754 — 24,262 — Manufacturing 19,102 19,772 37,391 38,193 McLane 12,883 13,262 25,942 25,777 Service and retailing 10,141 9,617 20,072 18,732 92,549 76,201 177,994 147,092 Reconciliation of segments to consolidated amount Corporate, eliminations and other ( 46 ) — ( 98 ) ( 48 ) $ 92,503 $ 76,201 $ 177,896 $ 147,044 Second Quarter First Six Months 2023 2022 2023 2022 Earnings (Loss) Before Income Taxes of Operating Businesses Insurance: Underwriting: GEICO $ 514 $ ( 487 ) $ 1,217 $ ( 665 ) Berkshire Hathaway Primary Group 272 242 540 334 Berkshire Hathaway Reinsurance Group 827 1,141 1,058 1,442 Investment income 2,912 2,283 5,297 3,644 Total insurance 4,525 3,179 8,112 4,755 BNSF 1,615 2,151 3,264 3,960 BHE 624 591 847 1,304 Pilot 186 — 322 — Manufacturing 3,103 3,028 5,714 5,852 McLane 129 76 242 158 Service and retailing 1,262 1,199 2,483 2,334 11,444 10,224 20,984 18,363 Reconciliation of segments to consolidated amount Investment and derivative gains (losses) 33,061 ( 66,919 ) 67,819 ( 68,897 ) Interest expense, not allocated to segments ( 103 ) ( 100 ) ( 217 ) ( 204 ) Equity method investments 511 204 1,199 543 Corporate, eliminations and other 522 1,283 402 1,844 $ 45,435 $ ( 55,308 ) $ 90,187 $ ( 48,351 )

New accounting pronouncements -

New accounting pronouncements - 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

New accounting pronouncements_3

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				6 Months Ended
		Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2022	Mar. 31, 2022	Jun. 30, 2023	Jun. 30, 2022
Costs and Expenses [Abstract]
Earnings (loss) before income taxes		$ 45,435		$ (55,308)		$ 90,187	$ (48,351)
Income Tax Expense (Benefit)		9,236		(12,066)		18,231	(10,814)
Net earnings (loss)		36,199	$ 35,757	(43,242)	$ 5,705	71,956	(37,537)
Net earnings (loss) attributable to Berkshire Hathaway shareholders		35,912		(43,621)		71,416	(38,041)
Other Comprehensive Income (Loss), Net of Tax [Abstract]
Foreign currency translation		383		(1,750)		632	(2,065)
Long duration insurance contracts				2,147			4,566
Other comprehensive income, net		757	$ 82	372	$ 2,016	839	2,388
Comprehensive income attributable to Berkshire Hathaway shareholders		$ 36,648		$ (43,220)		$ 72,228	$ (35,621)
Equivalent Class A [Member]
Other Comprehensive Income (Loss), Net of Tax [Abstract]
Net earnings (loss) per average equivalent		$ 24,775		$ (29,663)		$ 49,152	$ (25,832)
Equivalent Class B [Member]
Other Comprehensive Income (Loss), Net of Tax [Abstract]
Net earnings (loss) per average equivalent	[1]	$ 16.52		$ (19.78)		$ 32.77	$ (17.22)
Insurance And Other [Member]
Revenues [Abstract]
Insurance premiums earned		$ 20,561		$ 18,081		$ 40,357	$ 35,569
Costs and Expenses [Abstract]
Life, annuity and health insurance benefits		1,128		1,186		1,913	2,523
Insurance underwriting expenses		$ 3,729		2,377		$ 7,316	4,981
Previously Reported [Member]
Costs and Expenses [Abstract]
Earnings (loss) before income taxes				(55,482)			(48,670)
Income Tax Expense (Benefit)				(12,106)			(10,879)
Net earnings (loss)				(43,376)			(37,791)
Net earnings (loss) attributable to Berkshire Hathaway shareholders				(43,755)			(38,295)
Other Comprehensive Income (Loss), Net of Tax [Abstract]
Foreign currency translation				(1,751)			(2,067)
Other comprehensive income, net				(1,776)			(2,180)
Comprehensive income attributable to Berkshire Hathaway shareholders				$ (45,502)			$ (40,443)
Previously Reported [Member] | Equivalent Class A [Member]
Other Comprehensive Income (Loss), Net of Tax [Abstract]
Net earnings (loss) per average equivalent				$ (29,754)			$ (26,005)
Previously Reported [Member] | Equivalent Class B [Member]
Other Comprehensive Income (Loss), Net of Tax [Abstract]
Net earnings (loss) per average equivalent				$ (19.84)			$ (17.34)
Previously Reported [Member] | Insurance And Other [Member]
Revenues [Abstract]
Insurance premiums earned				$ 18,087			$ 35,579
Costs and Expenses [Abstract]
Life, annuity and health insurance benefits				1,282			2,605
Insurance underwriting expenses				2,461			5,228
Revision of Prior Period, Adjustment [Member]
Costs and Expenses [Abstract]
Earnings (loss) before income taxes				174			319
Income Tax Expense (Benefit)				40			65
Net earnings (loss)				134			254
Net earnings (loss) attributable to Berkshire Hathaway shareholders				134			254
Other Comprehensive Income (Loss), Net of Tax [Abstract]
Foreign currency translation				1			2
Long duration insurance contracts				2,147			4,566
Other comprehensive income, net				2,148			4,568
Comprehensive income attributable to Berkshire Hathaway shareholders				$ 2,282			$ 4,822
Revision of Prior Period, Adjustment [Member] | Equivalent Class A [Member]
Other Comprehensive Income (Loss), Net of Tax [Abstract]
Net earnings (loss) per average equivalent				$ 91			$ 173
Revision of Prior Period, Adjustment [Member] | Equivalent Class B [Member]
Other Comprehensive Income (Loss), Net of Tax [Abstract]
Net earnings (loss) per average equivalent				$ 0.06			$ 0.12
Revision of Prior Period, Adjustment [Member] | Insurance And Other [Member]
Revenues [Abstract]
Insurance premiums earned				$ (6)			$ (10)
Costs and Expenses [Abstract]
Life, annuity and health insurance benefits				(96)			(82)
Insurance underwriting expenses				$ (84)			$ (247)
[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	3 Months Ended			5 Months Ended	6 Months Ended
	Jan. 31, 2023 USD ($)	Oct. 19, 2022 USD ($)	Jan. 31, 2023 USD ($)	Jun. 30, 2023 USD ($) Store Location	Mar. 31, 2023 USD ($)	Jun. 30, 2022 USD ($)	Jun. 30, 2023 USD ($) Store Location	Jun. 30, 2023 USD ($) Store Location	Jun. 30, 2022 USD ($)
Business Acquisition [Line Items]
Revenues				$ 65,383		$ 52,933		$ 125,128	$ 102,359
Net earnings attributable to Berkshire shareholders				35,912		(43,621)		71,416	(38,041)
Equity method earnings				$ 511		$ 204		$ 1,199	$ 543
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%	38.60%
Revenues							$ 24,300
Net earnings attributable to Berkshire shareholders							$ 197
One-time, non-cash remeasurement gain recognized					$ 3,000
Equity method earnings			$ 105
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	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	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	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	650
Alleghany Corporation [Member]
Business Acquisition [Line Items]
Business acquisition, cash consideration		$ 11,500
Business acquisition, effective date of acquisition		Oct. 19, 2022

Significant business acquisit_4

Significant business acquisitions - Summary of preliminary values of identified assets acquired and liabilities assumed (Detail) - USD ($) $ in Millions	Jun. 30, 2023	[1]	Jan. 31, 2023	Dec. 31, 2022	[1]	Oct. 19, 2022	Dec. 31, 2021
Business Acquisition [Line Items]
Goodwill	$ 85,853			$ 78,119			$ 73,875
Pilot Travel Centers LLC [Member]
Business Acquisition [Line Items]
Property, plant and equipment			$ 8,082
Goodwill and other intangible assets			13,309
Other assets			6,994
Assets acquired			28,385
Notes payable			5,876
Other liabilities			4,774
Liabilities assumed			10,650
Noncontrolling interests, predominantly redeemable			3,370
Net assets			$ 14,365
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
Other intangible assets						2,659
Goodwill						3,900
Other assets						3,637
Assets acquired						35,590
Unpaid losses and loss adjustment expenses						15,080
Unearned premiums						3,536
Notes payable						2,169
Other liabilities						3,300
Liabilities assumed						24,085
Net assets						$ 11,505
[1] Net of accumulated goodwill impairm ents of $ 11.0 billion as of June 30, 2023 and December 31, 2022 .

Significant business acquisit_5

Significant business acquisitions - Summary of unaudited pro forma consolidated earnings (Detail) - Alleghany and Pilot Acquisitions [Member] $ / shares in Units, $ in Millions	6 Months Ended
	Jun. 30, 2022 USD ($) $ / shares
Business Acquisition [Line Items]
Revenues	$ 188,855
Net earnings (loss) attributable to Berkshire Hathaway shareholders	$ (38,169)
Equivalent Class A [Member]
Business Acquisition [Line Items]
Net earnings (loss) per equivalent Class A common share | $ / shares	$ (25,919)

Investments in fixed maturity_3

Investments in fixed maturity securities (Detail) - USD ($) $ in Millions	Jun. 30, 2023	Dec. 31, 2022
Summary of Investment Holdings [Line Items]
Amortized cost of fixed maturity securities	$ 22,396	$ 25,173
Unrealized gains on fixed maturity securities	320	395
Unrealized losses on fixed maturity securities	(363)	(440)
Fair value of fixed maturity securities	22,353	25,128
U.S. Treasury, U.S. government corporations and agencies [Member]
Summary of Investment Holdings [Line Items]
Amortized cost of fixed maturity securities	9,242	10,039
Unrealized gains on fixed maturity securities	2	12
Unrealized losses on fixed maturity securities	(192)	(249)
Fair value of fixed maturity securities	9,052	9,802
Foreign governments [Member]
Summary of Investment Holdings [Line Items]
Amortized cost of fixed maturity securities	11,571	10,454
Unrealized gains on fixed maturity securities	70	50
Unrealized losses on fixed maturity securities	(160)	(177)
Fair value of fixed maturity securities	11,481	10,327
Corporate bonds [Member]
Summary of Investment Holdings [Line Items]
Amortized cost of fixed maturity securities	1,333	1,945
Unrealized gains on fixed maturity securities	228	256
Unrealized losses on fixed maturity securities	(7)	(6)
Fair value of fixed maturity securities	1,554	2,195
Other [Member]
Summary of Investment Holdings [Line Items]
Amortized cost of fixed maturity securities	250	2,735
Unrealized gains on fixed maturity securities	20	77
Unrealized losses on fixed maturity securities	(4)	(8)
Fair value of fixed maturity securities	$ 266	$ 2,804

Investments in fixed maturity_4

Investments in fixed maturity securities - Narrative (Detail) - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Summary of Investment Holdings [Line Items]
Fair value of fixed maturity securities	$ 22,353	$ 25,128
US Treasury Securities [Member]
Summary of Investment Holdings [Line Items]
Fair value of fixed maturity securities	$ 8,300
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	94%

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	Jun. 30, 2023	Dec. 31, 2022
Summary of Investment Holdings [Line Items]
Due in one year or less - amortized cost	$ 15,632
Due after one year through five years - amortized cost	5,748
Due after five years through ten years - amortized cost	708
Due after ten years - amortized cost	136
Amortized cost of mortgage-backed securities	172
Amortized cost of fixed maturity securities	22,396	$ 25,173
Due in one year or less - fair value	15,452
Due after one year through five years - fair value	5,654
Due after five years through ten years - fair value	916
Due after ten years - fair value	145
Fair value of mortgage-backed securities	186
Fair value of fixed maturity securities	$ 22,353	$ 25,128

Investments in equity securit_3

Investments in equity securities (Detail) - USD ($) $ in Millions	Jun. 30, 2023	[1]	Dec. 31, 2022	[2]
Summary of Investment Holdings [Line Items]
Cost Basis	$ 115,657		$ 131,610
Net Unrealized Gains	237,752		177,183
Fair Value	353,409		308,793
Banks, insurance and finance [Member]
Summary of Investment Holdings [Line Items]
Cost Basis	23,547		25,893
Net Unrealized Gains	43,056		43,663
Fair Value	66,603		69,556
Consumer Products [Member]
Summary of Investment Holdings [Line Items]
Cost Basis	36,550		40,508
Net Unrealized Gains	169,760		112,384
Fair Value	206,310		152,892
Commercial, industrial and other [Member]
Summary of Investment Holdings [Line Items]
Cost Basis	55,560		65,209
Net Unrealized Gains	24,936		21,136
Fair Value	$ 80,496		$ 86,345
[1] Approximately 78 % of the aggregate fair value was concentrated in five companies (American Express Company – $ 26.4 billion; Apple Inc. – $ 177.6 billion; Bank of America Corporation – $ 29.6 billion; The Coca-Cola Company – $ 24.1 billion and Chevron Corporation – $ 19.4 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	6 Months Ended		12 Months Ended
	Jun. 30, 2023 USD ($) Company		Dec. 31, 2022 USD ($) Company
Summary of Investment Holdings [Line Items]
Equity Securities, Fv-Ni	$ 353,409	[1]	$ 308,793	[2]
American Express Company [Member]
Summary of Investment Holdings [Line Items]
Equity Securities, Fv-Ni	26,400		22,400
Apple Inc. [Member]
Summary of Investment Holdings [Line Items]
Equity Securities, Fv-Ni	177,600		119,000
Bank of America Corporation [Member]
Summary of Investment Holdings [Line Items]
Equity Securities, Fv-Ni	29,600		34,200
Coca Cola Company [Member]
Summary of Investment Holdings [Line Items]
Equity Securities, Fv-Ni	24,100		25,400
Chevron Corporation [Member]
Summary of Investment Holdings [Line Items]
Equity Securities, Fv-Ni	$ 19,400		$ 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	78%		75%
Number of companies in concentration percentage | Company	5		5
[1] Approximately 78 % of the aggregate fair value was concentrated in five companies (American Express Company – $ 26.4 billion; Apple Inc. – $ 177.6 billion; Bank of America Corporation – $ 29.6 billion; The Coca-Cola Company – $ 24.1 billion and Chevron Corporation – $ 19.4 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 Billions	6 Months Ended
	Jun. 30, 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	20.60%
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 the date preferred stock is fully redeemed	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	$ 8.8
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	$ 1.2
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		6 Months Ended
	Jan. 31, 2023	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Mar. 31, 2023	Dec. 31, 2022
Schedule Of Equity Method Investments [Line Items]
Equity method investments		$ 27,493,000,000		$ 27,493,000,000			$ 28,050,000,000
Equity method earnings		$ 511,000,000	$ 204,000,000	$ 1,199,000,000	$ 543,000,000
The Kraft Heinz Company [Member]
Schedule Of Equity Method Investments [Line Items]
Equity method investment ownership percentage		26.50%		26.50%
Equity method investments		$ 13,199,000,000		$ 13,199,000,000			12,937,000,000
Equity method earnings		$ 265,000,000	71,000,000	$ 487,000,000	277,000,000
Occidental Petroleum Corporation [Member]
Schedule Of Equity Method Investments [Line Items]
Equity method investment ownership percentage		25.10%		25.10%
Equity method investments		$ 13,861,000,000		$ 13,861,000,000			11,484,000,000
Equity method earnings		$ 234,000,000		$ 604,000,000
Occidental Petroleum Corporation [Member] | Common Stock [Member]
Schedule Of Equity Method Investments [Line Items]
Excess of carrying value of investment over investees equity						$ 9,000,000,000
Berkadia Commercial Mortgage LLC [Member]
Schedule Of Equity Method Investments [Line Items]
Equity method investment ownership percentage		50%		50%
Berkadia Commercial Mortgage LLC [Member] | Jefferies Financial Group Inc. [Member]
Schedule Of Equity Method Investments [Line Items]
Equity method investment ownership percentage		50%		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		$ 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		$ 95,000,000		$ 202,000,000

Equity Method Investments - Sum

Equity Method Investments - Summary of carrying value and fair value of investments (Detail) - USD ($) $ in Millions	Jun. 30, 2023	Dec. 31, 2022
Schedule Of Equity Method Investments [Line Items]
Carrying Value	$ 27,493	$ 28,050
Kraft Heinz [Member]
Schedule Of Equity Method Investments [Line Items]
Carrying Value	13,199	12,937
Fair Value	11,553	13,249
Occidental [Member]
Schedule Of Equity Method Investments [Line Items]
Carrying Value	13,861	11,484
Fair Value	13,179	12,242
Other [Member]
Schedule Of Equity Method Investments [Line Items]
Carrying Value	$ 433	$ 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		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Schedule Of Equity Method Investments [Line Items]
Equity in Earnings	$ 511	$ 204	$ 1,199	$ 543
Distributions Received	187	218	342	350
Kraft Heinz [Member]
Schedule Of Equity Method Investments [Line Items]
Equity in Earnings	265	71	487	277
Distributions Received	130	130	260	260
Occidental [Member]
Schedule Of Equity Method Investments [Line Items]
Equity in Earnings	234		604
Distributions Received	36		61
Other [Member]
Schedule Of Equity Method Investments [Line Items]
Equity in Earnings	12	133	108	266
Distributions Received	$ 21	$ 88	$ 21	$ 90

Equity method investments - Una

Equity method investments - Unaudited financial information (Detail) - USD ($) $ in Millions	3 Months Ended			6 Months Ended
	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2022	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2022	Jul. 01, 2023	Dec. 31, 2022
Schedule Of Equity Method Investments [Line Items]
Assets	$ 1,041,573			$ 1,041,573				$ 948,465
Liabilities	489,812			489,812				466,784
Sales/ Total revenues and other income	92,503		$ 76,201	177,896		$ 147,044
The Kraft Heinz Company [Member]
Schedule Of Equity Method Investments [Line Items]
Assets								90,513
Liabilities								41,643
Sales/ Total revenues and other income	6,721		6,554	13,210		12,599
Net earnings attributable to common shareholders	$ 1,000		$ 265	$ 1,836		$ 1,041
The Kraft Heinz Company [Member] | Subsequent Event [Member]
Schedule Of Equity Method Investments [Line Items]
Assets							$ 90,956
Liabilities							$ 40,942
Occidental Petroleum Corporation [Member]
Schedule Of Equity Method Investments [Line Items]
Assets		$ 71,600			$ 71,600			72,609
Liabilities		42,041			42,041			$ 42,524
Sales/ Total revenues and other income		7,258			15,584
Net earnings attributable to common shareholders		$ 983			$ 2,710

Investment and derivative con_3

Investment and derivative contract gains (losses) (Detail) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 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	$ 33,046	$ (66,860)	$ 63,763	$ (68,548)
Equity securities - Investment gains on securities sold during the period	31	32	1,001	34
Equity securities - Investment gains (losses), total	33,077	(66,828)	64,764	(68,514)
Fixed maturity securities - Gross realized gains	8	6	132	12
Fixed maturity securities - Gross realized losses	(25)	(27)	(77)	(76)
Other	1	(5)	3,000	(11)
Investment gains (losses)	33,061	(66,854)	67,819	(68,589)
Derivative contract gains (losses)		(65)		(308)
Investment and derivative contract gains (losses)	$ 33,061	$ (66,919)	$ 67,819	$ (68,897)

Investment and derivative con_4

Investment and derivative contract gains (losses) - Narrative (Detail) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Jan. 31, 2023
Derivative Instruments, Gain (Loss) [Line Items]
Sales of equity securities			$ 25,833	$ 12,044
Taxable gains (losses) on sales of equity securities	$ 2,400	$ 76	4,600	$ (663)
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%		38.60%

Loans and finance receivables_2

Loans and finance receivables (Detail) - USD ($) $ in Millions	Jun. 30, 2023	Dec. 31, 2022	Jun. 30, 2022	Dec. 31, 2021
Receivables [Abstract]
Loans and finance receivables before allowances and discounts	$ 25,064	$ 24,664
Allowances for credit losses	(912)	(856)	$ (803)	$ (765)
Unamortized acquisition discounts and points	(622)	(600)
Loans and finance receivables	$ 23,530	$ 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	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Allowance for Credit Loss [Abstract]
Balance at beginning of year	$ 856	$ 765
Provision for credit losses	90	50
Charge-offs, net of recoveries	(34)	(12)
Balance at June 30	$ 912	$ 803

Loans and finance receivables_3

Loans and finance receivables - Narrative (Detail) - USD ($) $ in Millions	Jun. 30, 2023	Dec. 31, 2022
Accounts, Notes, Loans and Financing Receivable [Line Items]
Aggregated carrying value	$ 25,064	$ 24,664
Term Loan [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Aggregated carrying value	1,100	$ 1,900
Seritage Growth Properties [Member] | Term Loan [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Aggregated carrying value	$ 550
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	Jun. 30, 2023	Dec. 31, 2022
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and financing receivables by origination year, Total	$ 25,064	$ 24,664
Manufactured Housing Loan Balances [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and financing receivables by origination year, 2023	3,280
Loans and financing receivables by origination year, 2022	4,573
Loans and financing receivables by origination year, 2021	3,469
Loans and financing receivables by origination year, 2020	2,704
Loans and financing receivables by origination year, 2019	1,913
Loans and financing receivables by origination year, Prior	7,977
Loans and financing receivables by origination year, Total	23,916
Performing [Member] | Manufactured Housing Loan Balances [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and financing receivables by origination year, 2023	3,273
Loans and financing receivables by origination year, 2022	4,568
Loans and financing receivables by origination year, 2021	3,459
Loans and financing receivables by origination year, 2020	2,694
Loans and financing receivables by origination year, 2019	1,907
Loans and financing receivables by origination year, Prior	7,933
Loans and financing receivables by origination year, Total	23,834
Non-Performing [Member] | Manufactured Housing Loan Balances [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and financing receivables by origination year, 2023	7
Loans and financing receivables by origination year, 2022	5
Loans and financing receivables by origination year, 2021	10
Loans and financing receivables by origination year, 2020	10
Loans and financing receivables by origination year, 2019	6
Loans and financing receivables by origination year, Prior	44
Loans and financing receivables by origination year, Total	$ 82

Other receivables (Detail)

Other receivables (Detail) - USD ($) $ in Millions	Jun. 30, 2023	Dec. 31, 2022
Insurance and Other [Member]
Accounts Notes And Loans Receivable [Line Items]
Insurance premiums receivable	$ 19,700	$ 18,395
Reinsurance recoverables	7,186	7,106
Trade receivables	15,160	14,510
Other	4,204	4,154
Allowances for credit losses	(660)	(675)
Other receivables	45,590	43,490
Railroad, Utilities and Energy [Member]
Accounts Notes And Loans Receivable [Line Items]
Trade receivables	5,228	4,182
Other	998	754
Allowances for credit losses	(159)	(141)
Receivables	$ 6,067	$ 4,795

Other receivables - Narrative (

Other receivables - Narrative (Detail) - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Accounts, Notes, Loans and Financing Receivable [Line Items]
Provisions for credit losses on receivables	$ 278	$ 211
Charge-offs, net of recoveries	280	$ 189
Railroad, Utilities and Energy [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Trade receivables	5,228		$ 4,182
Railroad, Utilities and Energy [Member] | Pilot [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Trade receivables	$ 1,600

Inventories (Detail)

Inventories (Detail) - USD ($) $ in Millions	Jun. 30, 2023	Dec. 31, 2022
Inventory Disclosure [Abstract]
Raw materials	$ 6,395	$ 6,381
Work in process and other	3,532	3,464
Finished manufactured goods	5,545	5,739
Goods acquired for resale	9,823	9,782
Total inventory	$ 25,295	$ 25,366

Inventories - Narrative (Detail

Inventories - Narrative (Detail) - Railroad, Utilities and Energy [Member] - Other Assets [Member] $ in Billions	Jun. 30, 2023 USD ($)
Inventory [Line Items]
Inventory	$ 4.3
Pilot [Member]
Inventory [Line Items]
Inventory	$ 1.9

Property, plant and equipment (

Property, plant and equipment (Detail) - USD ($) $ in Millions	Jun. 30, 2023	Dec. 31, 2022
Insurance and Other [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 47,456	$ 46,298
Property, plant and equipment, accumulated depreciation	(26,043)	(25,185)
Total property, plant and equipment, net	21,413	21,113
Insurance and Other [Member] | Land, buildings and improvements [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	14,695	14,761
Insurance and Other [Member] | Machinery and equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	27,464	26,690
Insurance and Other [Member] | Furniture, fixtures and other [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	5,297	4,847
Railroad [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	86,945	85,124
Property, plant and equipment, accumulated depreciation	(18,750)	(17,899)
Total property, plant and equipment, net	68,195	67,225
Railroad [Member] | Land, track structure and other roadway [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	68,885	67,350
Railroad [Member] | Locomotives, freight cars and other equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	16,051	16,031
Railroad [Member] | Construction in progress [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	2,009	1,743
Utilities and Energy [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	143,546	131,094
Property, plant and equipment, accumulated depreciation	(39,994)	(38,051)
Total property, plant and equipment, net	103,552	93,043
Utilities and Energy [Member] | Utility generation, transmission and distribution systems [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	94,351	92,759
Utilities and Energy [Member] | Interstate natural gas pipeline assets [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	18,605	18,328
Utilities and Energy [Member] | Independent power plants and other assets [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	14,680	14,650
Utilities and Energy [Member] | Land, buildings, improvements and other [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	8,300
Utilities and Energy [Member] | Construction in progress [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	7,610	5,357
Railroad, Utilities and Energy [Member]
Property, Plant and Equipment [Line Items]
Total property, plant and equipment, net	$ 171,747	$ 160,268

Property, plant and equipment -

Property, plant and equipment - Depreciation expense (Detail) - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Property, Plant and Equipment [Line Items]
Depreciation expense	$ 4,652	$ 4,218
Insurance and Other [Member]
Property, Plant and Equipment [Line Items]
Depreciation expense	1,158	1,127
Railroad, Utilities and Energy [Member]
Property, Plant and Equipment [Line Items]
Depreciation expense	$ 3,494	$ 3,091

Equipment held for lease (Detai

Equipment held for lease (Detail) - USD ($) $ in Millions	Jun. 30, 2023	Dec. 31, 2022
Property Subject to or Available for Operating Lease [Line Items]
Equipment held for lease, gross	$ 26,532	$ 25,491
Equipment held for lease, accumulated depreciation	(10,504)	(9,907)
Equipment held for lease, net	16,028	15,584
Railcars [Member]
Property Subject to or Available for Operating Lease [Line Items]
Equipment held for lease, gross	9,747	9,612
Aircraft [Member]
Property Subject to or Available for Operating Lease [Line Items]
Equipment held for lease, gross	11,438	10,667
Other [Member]
Property Subject to or Available for Operating Lease [Line Items]
Equipment held for lease, gross	$ 5,347	$ 5,212

Equipment held for lease - Narr

Equipment held for lease - Narrative (Detail) - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Leases [Abstract]
Depreciation expense for equipment held for lease	$ 623	$ 593

Equipment held for lease - Summ

Equipment held for lease - Summary of fixed and variable operating lease revenues (Detail) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Operating Leases Lease Income [Abstract]
Fixed lease revenue	$ 1,478	$ 1,264	$ 2,895	$ 2,452
Variable lease revenue	601	623	1,228	1,107
Total	$ 2,079	$ 1,887	$ 4,123	$ 3,559

Goodwill and other intangible_3

Goodwill and other intangible assets - Goodwill (Detail) - USD ($) $ in Millions		6 Months Ended		12 Months Ended
		Jun. 30, 2023		Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Balance at beginning of year		$ 78,119	[1]	$ 73,875
Business acquisitions		8,413		4,657
Other, including acquisition period remeasurements and foreign currency translation		(679)		(413)
Balance at end of period	[1]	$ 85,853		$ 78,119
[1] Net of accumulated goodwill impairm ents of $ 11.0 billion as of June 30, 2023 and December 31, 2022 .

Goodwill and other intangible_4

Goodwill and other intangible assets - Goodwill (Parenthetical) (Detail) - USD ($) $ in Billions	Jun. 30, 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	Jun. 30, 2023	Dec. 31, 2022
Insurance and Other [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	$ 43,772	$ 42,461
Accumulated amortization	13,953	13,274
Net carrying value	29,819	29,187
Railroad, Utilities and Energy [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	8,655	1,914
Accumulated amortization	808	622
Net carrying value	7,847	1,292
Customer relationships [Member] | Insurance and Other [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	28,276	27,765
Accumulated amortization	7,558	7,174
Net carrying value	20,718	20,591
Trademarks and trade names [Member] | Insurance and Other [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	5,626	5,603
Accumulated amortization	838	822
Net carrying value	4,788	4,781
Trademarks and trade names [Member] | Railroad, Utilities and Energy [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	2,228	217
Accumulated amortization	51	39
Net carrying value	2,177	178
Customer relationships and contracts [Member] | Railroad, Utilities and Energy [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	5,334	1,507
Accumulated amortization	695	541
Net carrying value	4,639	966
Other intangible assets [Member] | Insurance and Other [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	4,810	4,150
Accumulated amortization	1,656	1,530
Net carrying value	3,154	2,620
Other intangible assets [Member] | Railroad, Utilities and Energy [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	1,093	190
Accumulated amortization	62	42
Net carrying value	1,031	148
Patents and technology [Member] | Insurance and Other [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	5,060	4,943
Accumulated amortization	3,901	3,748
Net carrying value	$ 1,159	$ 1,195

Goodwill and other intangible_6

Goodwill and other intangible assets - Intangible assets - Narrative (Detail) - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Finite Lived And Indefinite Lived Intangible Assets [Line Items]
Intangible asset amortization expense	$ 872	$ 602
Intangible assets with indefinite lives, excluding goodwill	20,500		$ 18,300
Railroad, Utilities and Energy [Member] | Pilot [Member] | Other Assets [Member]
Finite Lived And Indefinite Lived Intangible Assets [Line Items]
Net carrying value	$ 6,600

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	6 Months Ended
	Jun. 30, 2023	Jun. 30, 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	29,827	27,427
Incurred losses and loss adjustment expenses, prior accident years	(1,948)	(887)
Total incurred losses and loss adjustment expenses	27,879	26,540
Paid losses and loss adjustment expenses, current accident year	(9,968)	(10,085)
Paid losses and loss adjustment expenses, prior accident years	(16,664)	(13,820)
Total paid losses and loss adjustment expenses	(26,632)	(23,905)
Foreign currency effect	267	(568)
Net liabilities at end of period	103,961	85,771
Reinsurance recoverable on unpaid losses at end of period	5,069	2,789
Gross liabilities at end of period	$ 109,030	$ 88,560

Unpaid losses and loss adjust_4

Unpaid losses and loss adjustment expenses - Narrative (Detail) - Property and Casualty Insurance and Reinsurance, Excluding Retroactive Reinsurance [Member] - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Liability for Claims and Claims Adjustment Expense [Line Items]
Incurred losses and loss adjustment expenses, prior accident years	$ (1,948)	$ (887)
Prior years' losses incurred as a percentage of net liabilities	1.90%	1.10%
Primary Insurance Businesses [Member]
Liability for Claims and Claims Adjustment Expense [Line Items]
Incurred losses and loss adjustment expenses, prior accident years	$ (1,100)	$ (313)
Property and Casualty Reinsurance [Member]
Liability for Claims and Claims Adjustment Expense [Line Items]
Incurred losses and loss adjustment expenses, prior accident years	$ (883)	$ (574)

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	6 Months Ended
	Jun. 30, 2023	Jun. 30, 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	431	412
Paid losses and loss adjustment expenses	(1,033)	(1,008)
Foreign currency effect	24	(157)
Balances at June 30	34,421	36,676
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	15	(14)
Total incurred losses and loss adjustment expenses	15	(14)
Deferred Charges Reinsurance Assumed [Member]
Liability for Claims and Claims Adjustment Expense [Line Items]
Total incurred losses and loss adjustment expenses	$ 416	$ 426

Retroactive reinsurance contr_4

Retroactive reinsurance contracts - Narrative (Detail) - USD ($) $ in Billions	Jun. 30, 2023	Dec. 31, 2022
Retroactive Reinsurance [Member]
Effects Of Reinsurance [Line Items]
Unamortized deferred charges of retroactive reinsurance contracts	$ 9.5	$ 9.9

Long-duration insurance contr_3

Long-duration insurance contracts - Summary of life, annuity and health insurance benefits liabilities (Detail) - USD ($) $ in Millions	Jun. 30, 2023	Jun. 30, 2022
Liabilities for Guarantees on Long-Duration Contracts [Line Items]
Life, annuity and health insurance benefits	$ 19,635	$ 20,952
Periodic Payment Annuities [Member]
Liabilities for Guarantees on Long-Duration Contracts [Line Items]
Life, annuity and health insurance benefits	10,820	11,826
Life and Health [Member]
Liabilities for Guarantees on Long-Duration Contracts [Line Items]
Life, annuity and health insurance benefits	5,523	5,810
Other liabilities [Member]
Liabilities for Guarantees on Long-Duration Contracts [Line Items]
Life, annuity and health insurance benefits	$ 3,292	$ 3,316

Long-duration insurance contr_4

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	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Liability for Future Policy Benefit, Expected Net Premium [Roll Forward]
Liability for future policy benefits at June 30	$ 19,635	$ 20,952
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	2	3
Change in benefits, net	(230)	85
Interest accrual	266	268
Foreign currency effect	83	(109)
Ending balance at original discount rate	11,670	11,508
Effect of changes in discount rate assumptions	(850)	318
Expected future policy benefits at June 30	10,820	11,826
Liability for Future Policy Benefit, Expected Net Premium [Roll Forward]
Liability for future policy benefits at June 30	10,820	11,826
Liability for future policy benefits at June 30, net of reinsurance recoverables	10,820	11,826
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	10	318
Effect of actual from expected results	(411)	248
Change in benefits, net	(1,346)	(1,285)
Interest accrual	852	807
Foreign currency effect	100	(1,645)
Ending balance at original discount rate	62,789	58,576
Effect of changes in discount rate assumptions	(12,741)	(8,191)
Expected future policy benefits at June 30	50,048	50,385
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	18	324
Effect of actual from expected results	(251)	90
Change in premiums, net	(1,222)	(988)
Interest accrual	745	701
Foreign currency effect	83	(1,550)
Ending balance at original discount rate	55,908	51,854
Effect of changes in discount rate assumptions	(11,383)	(7,279)
Expected future net premiums at June 30	44,525	44,575
Liability for future policy benefits at June 30	5,523	5,810
Reinsurance recoverables	(1,549)	(1,650)
Liability for future policy benefits at June 30, net of reinsurance recoverables	$ 3,974	$ 4,160

Long-duration insurance contr_5

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	Jun. 30, 2023	Jun. 30, 2022
Periodic Payment Annuities [Member]
Liability for Future Policy Benefit, Activity [Line Items]
Undiscounted expected future benefits	$ 31,232	$ 31,084
Life and Health [Member]
Liability for Future Policy Benefit, Activity [Line Items]
Undiscounted expected future gross premiums	108,089	107,647
Discounted expected future gross premiums	65,599	64,832
Undiscounted expected future benefits	$ 103,012	$ 102,305

Long-duration insurance contr_6

Long-duration insurance contracts - Summary of gross premiums earned and net interest expense (Detail) - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Periodic Payment Annuities [Member]
Liability for Future Policy Benefit, Activity [Line Items]
Gross Premiums		$ 337
Net Interest Expense	$ 266	268
Life and Health [Member]
Liability for Future Policy Benefit, Activity [Line Items]
Gross Premiums	1,644	1,793
Net Interest Expense	$ 107	$ 106

Long-duration insurance contr_7

Long-duration insurance contracts - Summary of weighted average discount rates, interest accretion rates established at contract inception and the average contract duration (Detail)	Jun. 30, 2023	Jun. 30, 2022
Periodic Payment Annuities [Member]
Liability for Future Policy Benefit, Activity [Line Items]
Weighted average discount rate	5.30%	4.70%
Weighted average accretion rate	4.80%	4.90%
Weighted average duration (in years)	18 years	18 years
Life and Health [Member]
Liability for Future Policy Benefit, Activity [Line Items]
Weighted average discount rate	5%	4.50%
Weighted average accretion rate	3.30%	3.30%
Weighted average duration (in years)	14 years	14 years

Long-duration insurance contr_8

Long-duration insurance contracts - Narrative (Detail) - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Liability for Future Policy Benefit, Activity [Line Items]
Guaranteed minimum death and living benefits associated with variable annuity products liability	$ 1,000	$ 1,250
Reduction in liability for effects of changes in securities markets interest rates and other inputs used to estimate liabilities	$ 194

Notes payable and other borro_3

Notes payable and other borrowings (Detail) € in Millions, £ in Millions, $ in Millions, ¥ in Billions	6 Months Ended
	Jun. 30, 2023 USD ($)	Jun. 30, 2023 EUR (€)	Jun. 30, 2023 GBP (£)	Jun. 30, 2023 JPY (¥)	Dec. 31, 2022 USD ($)
Debt Instrument [Line Items]
Notes payable and other borrowings		€ 6,850	£ 1,750	¥ 1,137
Insurance and Other [Member]
Debt Instrument [Line Items]
Notes payable and other borrowings	$ 41,389				$ 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	$ 3,735				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	$ 6,069				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	$ 7,850				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	2024
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	$ 4,908				5,967
Short-term debt	$ 823				1,310
Weighted average interest rate, percentage	4.60%	4.60%	4.60%	4.60%
Short-term borrowings, weighted average interest rate	6.60%	6.60%	6.60%	6.60%
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	$ 14,460				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	$ 1,358				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	$ 2,186				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	$ 83,958				76,206
Railroad, Utilities and Energy [Member] | Subsidiaries [Member] | Pilot Travel Centers ("Pilot") [Member]
Debt Instrument [Line Items]
Notes payable and other borrowings	$ 5,789
Weighted average interest rate, percentage	7%	7%	7%	7%
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	$ 13,599				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	$ 38,021				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	$ 2,243				1,119
Short-term borrowings, weighted average interest rate	5.50%	5.50%	5.50%	5.50%
Railroad, Utilities and Energy [Member] | Subsidiaries [Member] | Burlington Northern Santa Fe ("BNSF") and subsidiaries [Member]
Debt Instrument [Line Items]
Notes payable and other borrowings	$ 24,306				$ 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		6 Months Ended
	Jun. 30, 2023 USD ($)	May 31, 2023 USD ($)	Apr. 30, 2023 USD ($)	Apr. 30, 2023 JPY (¥)	Jun. 30, 2023 USD ($)	Jun. 30, 2022 USD ($)	Jun. 30, 2023 USD ($)	Jun. 30, 2022 USD ($)	Jun. 30, 2023 JPY (¥)	Jun. 30, 2023 EUR (€)	Jun. 30, 2023 GBP (£)	Dec. 31, 2022 USD ($)
Debt Instrument [Line Items]
Notes payable and other borrowings									¥ 1,137	€ 6,850	£ 1,750
Line of Credit and Commercial Paper Facilities [Member] | Subsidiaries [Member]
Debt Instrument [Line Items]
Unused lines of credit available	$ 12,000				$ 12,000		$ 12,000
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	8,600				8,600		8,600
Insurance and Other [Member]
Debt Instrument [Line Items]
Notes payable and other borrowings	41,389				41,389		41,389					$ 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				2,700		2,700
Insurance and Other [Member] | Subsidiaries [Member]
Debt Instrument [Line Items]
Notes payable and other borrowings	4,908				4,908		4,908					5,967
Insurance and Other [Member] | Senior Notes [Member] | Berkshire Hathaway Inc. (Parent) [Member]
Debt Instrument [Line Items]
Repayments of borrowings							4,300
Principal amount of debt issued			$ 1,200	¥ 164.4
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					555	$ 1,400	$ 529	$ 2,100
Insurance and Other [Member] | Maximum [Member] | Subsidiaries [Member]
Debt Instrument [Line Items]
Debt maturity year							2051
Railroad, Utilities and Energy [Member]
Debt Instrument [Line Items]
Notes payable and other borrowings	83,958				$ 83,958		$ 83,958					$ 76,206
Railroad, Utilities and Energy [Member] | 5.5% First Mortgage Bonds Due [Member] | Subsidiaries [Member] | Berkshire Hathaway Energy ("BHE") [Member]
Debt Instrument [Line Items]
Principal amount of debt issued		$ 1,200
Debt instrument, interest rate, stated percentage		5.50%
Debt maturity year		2054
Railroad, Utilities and Energy [Member] | Term Debt [Member] | Subsidiaries [Member] | Berkshire Hathaway Energy ("BHE") [Member]
Debt Instrument [Line Items]
Repayments of borrowings							$ 1,400
Railroad, Utilities and Energy [Member] | Term Debt [Member] | Subsidiaries [Member] | BNSF [Member]
Debt Instrument [Line Items]
Repayments of borrowings	700
Railroad, Utilities and Energy [Member] | Senior Unsecured Debenture [Member] | 5.2% Debentures Due [Member] | Subsidiaries [Member] | BNSF [Member]
Debt Instrument [Line Items]
Principal amount of debt issued	$ 1,600
Debt instrument, interest rate, stated percentage	5.20%				5.20%		5.20%		5.20%	5.20%	5.20%
Debt maturity year	2054
Railroad, Utilities and Energy [Member] | Maximum [Member] | Subsidiaries [Member] | Berkshire Hathaway Energy ("BHE") [Member]
Debt Instrument [Line Items]
Debt maturity year							2053

Fair value measurements - Finan

Fair value measurements - Financial assets and liabilities (Detail) - USD ($) $ in Millions		Jun. 30, 2023		Dec. 31, 2022
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities		$ 22,353		$ 25,128
Investments in equity securities		353,409	[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		22,353		25,128
Investments in equity securities		353,409		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		11,553		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		9,052		9,802
Foreign governments [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities		11,481		10,327
Corporate bonds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities		1,554		2,195
Other [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities		266		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		342,596		296,610
Derivative contract assets	[3]	$ 74		$ 56
Derivative Asset, Statement of Financial Position [Extensible Enumeration]		Other		Other
Derivative contract liabilities	[3]	$ 48		$ 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		$ 24,732		$ 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		9,017		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		11,170		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		11		9
Loans and finance receivables		1,097		1,513
Derivative contract assets	[3]	$ 256		$ 474
Derivative Asset, Statement of Financial Position [Extensible Enumeration]		Other		Other
Derivative contract liabilities	[3]	$ 73		$ 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		$ 36,071		$ 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		77,040		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		311		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		908		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		266		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		10,802		12,174
Loans and finance receivables		22,923		21,915
Derivative contract assets	[3]	$ 25		$ 59
Derivative Asset, Statement of Financial Position [Extensible Enumeration]		Other		Other
Derivative contract liabilities	[3]	$ 188		$ 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		$ 29		$ 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		646		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		353,409		308,793
Loans and finance receivables		23,530		23,208
Derivative contract assets	[3]	$ 355		$ 589
Derivative Asset, Statement of Financial Position [Extensible Enumeration]		Other		Other
Derivative contract liabilities	[3]	$ 309		$ 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		$ 41,389		$ 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		83,958		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		27,060		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		9,052		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		11,481		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		1,554		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		266		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		353,409		308,793
Loans and finance receivables		24,020		23,428
Derivative contract assets	[3]	$ 355		$ 589
Derivative Asset, Statement of Financial Position [Extensible Enumeration]		Other		Other
Derivative contract liabilities	[3]	$ 309		$ 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		$ 36,100		$ 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		77,040		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		24,732		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		9,052		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		11,481		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		1,554		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		$ 266		$ 2,804
[1] Approximately 78 % of the aggregate fair value was concentrated in five companies (American Express Company – $ 26.4 billion; Apple Inc. – $ 177.6 billion; Bank of America Corporation – $ 29.6 billion; The Coca-Cola Company – $ 24.1 billion and Chevron Corporation – $ 19.4 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	6 Months Ended
	Jun. 30, 2023	Jun. 30, 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	$ (86)	$ 455
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	$ (1,286)
Ending Balance	$ 10,797	$ 11,935

Fair value measurements - Other

Fair value measurements - Other information (Detail) $ in Millions	6 Months Ended
	Jun. 30, 2023 USD ($)		Dec. 31, 2022 USD ($)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Investments in equity securities	$ 353,409	[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	10,802		$ 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	8,994
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	$ 1,803
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 78 % of the aggregate fair value was concentrated in five companies (American Express Company – $ 26.4 billion; Apple Inc. – $ 177.6 billion; Bank of America Corporation – $ 29.6 billion; The Coca-Cola Company – $ 24.1 billion and Chevron Corporation – $ 19.4 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)	6 Months Ended
	Jun. 30, 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	575,548	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	1,307,989,268	1,302,254,076
Equivalent Class A [Member]
Class of Stock [Line Items]
Shares outstanding	1,447,541	1,459,733

Common stock (Detail)

Common stock (Detail)	6 Months Ended
	Jun. 30, 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	(9,871)
Conversions of Class A to Class B common stock, Outstanding	(9,871)
Treasury stock acquired	(6,145)
Shares issued, ending balance	641,579
Treasury shares, ending balance	(66,031)
Shares outstanding, ending balance	575,548
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	14,806,500
Conversions of Class A to Class B common stock, Outstanding	14,806,500
Treasury stock acquired	(9,071,308)
Shares issued, ending balance	1,524,775,852
Treasury shares, ending balance	(216,786,584)
Shares outstanding, ending balance	1,307,989,268

Common stock (Parenthetical) (D

Common stock (Parenthetical) (Detail)	Jun. 30, 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		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Income Tax Disclosure [Abstract]
Effective income tax rate	20.30%	21.80%	20.20%	22.40%

Accumulated other comprehensi_3

Accumulated other comprehensive income (Detail) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Jun. 30, 2023	Jun. 30, 2022
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	$ 473,424		$ 473,424
Accounting Standards Update [Extensible Enumeration]	Accounting Standards Update 2018-12 [Member]	Accounting Standards Update 2018-12 [Member]	Accounting Standards Update 2018-12 [Member]	Accounting Standards Update 2018-12 [Member]
Other comprehensive income, net			$ 812
Ending Balance			539,883
Unrealized gains (losses) on investments [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	$ (187)	$ 369	(187)	$ 369
Other comprehensive income, net			174	(352)
Ending Balance			(13)	(17)
Foreign currency translation [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	(6,142)	(4,092)	(6,142)	(4,092)
Other comprehensive income, net			592	(1,969)
Ending Balance			(5,550)	(6,061)
Long duration insurance contracts [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	1,541	(4,096)	1,541	(4,096)
Other comprehensive income, net			71	4,566
Ending Balance			1,612	470
Defined benefit pension plans [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	(552)	(347)	(552)	(347)
Other comprehensive income, net			41	27
Ending Balance			(511)	(320)
Other AOCI transactions [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	288	43	288	43
Other comprehensive income, net			(66)	148
Ending Balance			222	191
Accumulated other comprehensive income [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	(5,052)	(8,123)	(5,052)	(8,123)
Other comprehensive income, net				2,420
Ending Balance			(4,240)	(5,703)
Previously Reported [Member] | Unrealized gains (losses) on investments [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	(187)	369	(187)	369
Previously Reported [Member] | Foreign currency translation [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	(6,140)	(4,092)	(6,140)	(4,092)
Previously Reported [Member] | Defined benefit pension plans [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	(552)	(347)	(552)	(347)
Previously Reported [Member] | Other AOCI transactions [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	288	43	288	43
Previously Reported [Member] | Accumulated other comprehensive income [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	(6,591)	(4,027)	(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)		(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)	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)	$ 1,539	$ (4,096)

Supplemental cash flow inform_3

Supplemental cash flow information (Detail) - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Supplemental Cash Flow Information [Line Items]
Cash paid during the period for income taxes	$ 2,962	$ 1,951
Noncash Investing and Financing Items [Abstract]
Liabilities assumed in connection with business acquisitions	10,815	21
Insurance and Other [Member]
Supplemental Cash Flow Information [Line Items]
Cash paid during the period for interest	725	567
Railroad, Utilities and Energy [Member]
Supplemental Cash Flow Information [Line Items]
Cash paid during the period for interest	$ 1,857	$ 1,564

Contingencies and commitments -

Contingencies and commitments - Narrative (Details)		1 Months Ended	6 Months Ended
	Jul. 10, 2023 USD ($)	Sep. 30, 2020 a Structure	Jun. 30, 2023 USD ($) Plaintiff
Berkshire Hathaway Energy [Member]
Commitments and Contingencies [Line Items]
Percentage of subsidiary ownership			92%
Berkshire Hathaway Energy Company [Member] | PacifiCorp [Member] | 2020 Wildfires [Member]
Commitments and Contingencies [Line Items]
Number of named plaintiffs | Plaintiff			17
Estimated pre-tax probable loss			$ 1,018,000,000
Loss contingency probable insurance recoveries			608,000,000
Number of structures destroyed | Structure		2,000
Berkshire Hathaway Energy Company [Member] | Subsequent Event [Member] | Cove Point LNG LP [Member]
Commitments and Contingencies [Line Items]
Percentage of subsidiary ownership	75%
Percentage of additional interest acquired	50%
Transaction value subject to applicable regulatory approvals	$ 3,300,000,000
Berkshire Hathaway Energy Company [Member] | Minimum [Member] | PacifiCorp [Member] | 2020 Wildfires [Member]
Commitments and Contingencies [Line Items]
Number of acres aggregate of wildfire | a		500,000
Loss contingency, sought amount			$ 7,000,000,000

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		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	$ 65,383	$ 52,933	$ 125,128	$ 102,359
Other revenues	27,120	23,268	52,768	44,685
Total revenues	92,503	76,201	177,896	147,044
Industrial and Commercial Products [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	7,275	6,190	14,569	12,171
Building Products [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	5,178	5,970	9,936	11,389
Consumer Products [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	4,343	5,509	8,378	10,602
Grocery and Convenience Store Distribution [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	7,535	7,979	15,328	15,685
Food and Beverage Distribution [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	4,902	5,002	9,664	9,564
Auto Sales [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	2,789	2,675	5,354	5,202
Other Retail and Wholesale Distribution [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	5,633	5,083	11,084	9,980
Service [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	9,046	9,785	17,827	18,312
Electricity and Natural Gas [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers		4,740		9,454
Electricity, Natural Gas and Fuel [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	18,682		32,988
Manufacturing Businesses [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	17,903	18,741	35,078	36,171
Other revenues	1,171	995	2,261	1,950
Total revenues	19,074	19,736	37,339	38,121
Manufacturing Businesses [Member] | Industrial and Commercial Products [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	7,221	6,142	14,450	12,074
Manufacturing Businesses [Member] | Building Products [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	5,178	5,970	9,936	11,389
Manufacturing Businesses [Member] | Consumer Products [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	4,343	5,509	8,378	10,602
Manufacturing Businesses [Member] | Other Retail and Wholesale Distribution [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	814	818	1,613	1,540
Manufacturing Businesses [Member] | Service [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	347	302	701	566
McLane [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	12,650	13,229	25,489	25,711
Other revenues	47	33	89	65
Total revenues	12,697	13,262	25,578	25,776
McLane [Member] | Grocery and Convenience Store Distribution [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	7,535	7,979	15,328	15,685
McLane [Member] | Food and Beverage Distribution [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	4,902	5,002	9,664	9,564
McLane [Member] | Service [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	213	248	497	462
Service and Retailing [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	8,371	8,066	16,557	15,823
Other revenues	1,738	1,527	3,454	2,861
Total revenues	10,109	9,593	20,011	18,684
Service and Retailing [Member] | Industrial and Commercial Products [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	54	48	119	97
Service and Retailing [Member] | Auto Sales [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	2,789	2,675	5,354	5,202
Service and Retailing [Member] | Other Retail and Wholesale Distribution [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	4,138	4,265	8,368	8,440
Service and Retailing [Member] | Service [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	1,390	1,078	2,716	2,084
BNSF [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	5,791	6,596	11,776	12,527
Other revenues	17	16	33	29
Total revenues	5,808	6,612	11,809	12,556
BNSF [Member] | Service [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	5,791	6,596	11,776	12,527
Berkshire Hathaway Energy [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	5,996	6,301	12,098	12,127
Other revenues	354	239	691	428
Total revenues	6,350	6,540	12,789	12,555
Berkshire Hathaway Energy [Member] | Service [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	1,217	1,561	2,028	2,673
Berkshire Hathaway Energy [Member] | Electricity and Natural Gas [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers		4,740		9,454
Berkshire Hathaway Energy [Member] | Electricity, Natural Gas and Fuel [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	4,779		10,070
Pilot [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	14,672		24,130
Other revenues	61		99
Total revenues	14,733		24,229
Pilot [Member] | Other Retail and Wholesale Distribution [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	681		1,103
Pilot [Member] | Service [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	88		109
Pilot [Member] | Electricity, Natural Gas and Fuel [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	13,903		22,918
Insurance, Corporate and Other [Member]
Disaggregation of Revenue [Line Items]
Other revenues	23,732	20,458	46,141	39,352
Total revenues	$ 23,732	$ 20,458	$ 46,141	$ 39,352

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	Jun. 30, 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	$ 24,154
Electricity, Natural Gas and Fuel [Member] | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2023-07-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Transaction price allocated to remaining performance obligations	$ 3,390
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]: 2024-07-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Transaction price allocated to remaining performance obligations	$ 20,764
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	$ 8,635
Other Sales and Service Contracts [Member] | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2023-07-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Transaction price allocated to remaining performance obligations	$ 3,377
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]: 2024-07-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Transaction price allocated to remaining performance obligations	$ 5,258
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	Jun. 30, 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	$ 24,154
Other Sales and Service Contracts [Member]
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Transaction price allocated to remaining performance obligations	$ 8,635

Business segment data - Revenue

Business segment data - Revenues (Detail) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Segment Reporting Information [Line Items]
Total revenues	$ 92,503	$ 76,201	$ 177,896	$ 147,044
BNSF [Member]
Segment Reporting Information [Line Items]
Total revenues	5,808	6,612	11,809	12,556
Berkshire Hathaway Energy ("BHE") [Member]
Segment Reporting Information [Line Items]
Total revenues	6,350	6,540	12,789	12,555
Pilot Travel Centers ("Pilot") [Member]
Segment Reporting Information [Line Items]
Total revenues	14,733		24,229
Manufacturing Businesses [Member]
Segment Reporting Information [Line Items]
Total revenues	19,074	19,736	37,339	38,121
McLane [Member]
Segment Reporting Information [Line Items]
Total revenues	12,697	13,262	25,578	25,776
Service and Retailing [Member]
Segment Reporting Information [Line Items]
Total revenues	10,109	9,593	20,011	18,684
Operating Businesses [Member]
Segment Reporting Information [Line Items]
Total revenues	92,549	76,201	177,994	147,092
Operating Businesses [Member] | Insurance Group [Member]
Segment Reporting Information [Line Items]
Interest, dividend and other investment income	2,918	2,284	5,310	3,648
Total revenues	23,479	20,365	45,667	39,217
Operating Businesses [Member] | Insurance Group [Member] | GEICO [Member]
Segment Reporting Information [Line Items]
Premiums earned	9,714	9,807	19,340	19,361
Operating Businesses [Member] | Insurance Group [Member] | Berkshire Hathaway Primary Group [Member]
Segment Reporting Information [Line Items]
Premiums earned	4,233	3,313	8,194	6,431
Operating Businesses [Member] | Insurance Group [Member] | Berkshire Hathaway Reinsurance Group [Member]
Segment Reporting Information [Line Items]
Premiums earned	6,614	4,961	12,823	9,777
Operating Businesses [Member] | BNSF [Member]
Segment Reporting Information [Line Items]
Total revenues	5,828	6,640	11,847	12,608
Operating Businesses [Member] | Berkshire Hathaway Energy ("BHE") [Member]
Segment Reporting Information [Line Items]
Total revenues	6,362	6,545	12,813	12,565
Operating Businesses [Member] | Pilot Travel Centers ("Pilot") [Member]
Segment Reporting Information [Line Items]
Total revenues	14,754		24,262
Operating Businesses [Member] | Manufacturing Businesses [Member]
Segment Reporting Information [Line Items]
Total revenues	19,102	19,772	37,391	38,193
Operating Businesses [Member] | McLane [Member]
Segment Reporting Information [Line Items]
Total revenues	12,883	13,262	25,942	25,777
Operating Businesses [Member] | Service and Retailing [Member]
Segment Reporting Information [Line Items]
Total revenues	10,141	$ 9,617	20,072	18,732
Corporate, Eliminations and Other [Member]
Segment Reporting Information [Line Items]
Total revenues	$ (46)		$ (98)	$ (48)

Business segment data - Earning

Business segment data - Earnings before income taxes (Detail) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Segment Reporting Information [Line Items]
Investment and derivative contract gains (losses)	$ 33,061	$ (66,919)	$ 67,819	$ (68,897)
Equity method investments	511	204	1,199	543
Earnings (loss) before income taxes	45,435	(55,308)	90,187	(48,351)
Operating Businesses [Member]
Segment Reporting Information [Line Items]
Earnings (Loss) Before Income Taxes of Operating Businesses	11,444	10,224	20,984	18,363
Operating Businesses [Member] | Insurance Group [Member]
Segment Reporting Information [Line Items]
Earnings (Loss) Before Income Taxes of Operating Businesses	4,525	3,179	8,112	4,755
Operating Businesses [Member] | Insurance Group [Member] | Interest, Dividend and Other Investment Income [Member]
Segment Reporting Information [Line Items]
Earnings (Loss) Before Income Taxes of Operating Businesses	2,912	2,283	5,297	3,644
Operating Businesses [Member] | Insurance Group [Member] | GEICO [Member] | Insurance Premiums Earned [Member]
Segment Reporting Information [Line Items]
Earnings (Loss) Before Income Taxes of Operating Businesses	514	(487)	1,217	(665)
Operating Businesses [Member] | Insurance Group [Member] | Berkshire Hathaway Primary Group [Member] | Insurance Premiums Earned [Member]
Segment Reporting Information [Line Items]
Earnings (Loss) Before Income Taxes of Operating Businesses	272	242	540	334
Operating Businesses [Member] | Insurance Group [Member] | Berkshire Hathaway Reinsurance Group [Member] | Insurance Premiums Earned [Member]
Segment Reporting Information [Line Items]
Earnings (Loss) Before Income Taxes of Operating Businesses	827	1,141	1,058	1,442
Operating Businesses [Member] | BNSF [Member]
Segment Reporting Information [Line Items]
Earnings (Loss) Before Income Taxes of Operating Businesses	1,615	2,151	3,264	3,960
Operating Businesses [Member] | Berkshire Hathaway Energy [Member]
Segment Reporting Information [Line Items]
Earnings (Loss) Before Income Taxes of Operating Businesses	624	591	847	1,304
Operating Businesses [Member] | Pilot [Member]
Segment Reporting Information [Line Items]
Earnings (Loss) Before Income Taxes of Operating Businesses	186		322
Operating Businesses [Member] | Manufacturing Businesses [Member]
Segment Reporting Information [Line Items]
Earnings (Loss) Before Income Taxes of Operating Businesses	3,103	3,028	5,714	5,852
Operating Businesses [Member] | McLane [Member]
Segment Reporting Information [Line Items]
Earnings (Loss) Before Income Taxes of Operating Businesses	129	76	242	158
Operating Businesses [Member] | Service and Retailing [Member]
Segment Reporting Information [Line Items]
Earnings (Loss) Before Income Taxes of Operating Businesses	1,262	1,199	2,483	2,334
Segment Reconciling Items [Member]
Segment Reporting Information [Line Items]
Investment and derivative contract gains (losses)	33,061	(66,919)	67,819	(68,897)
Interest expense, not allocated to segments	(103)	(100)	(217)	(204)
Equity method investments	511	204	1,199	543
Corporate, Eliminations and Other [Member]
Segment Reporting Information [Line Items]
Earnings (Loss) Before Income Taxes of Operating Businesses	$ 522	$ 1,283	$ 402	$ 1,844