Berkshire Hathaway (BRK-B) 10-Q 6 Nov 23 2023 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2023	Oct. 24, 2023
Document Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2023
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q3
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		571,726
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		1,308,414,093
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		Sep. 30, 2023 USD ($)		Dec. 31, 2022 USD ($)
ASSETS
Investments in fixed maturity securities		$ 22,435		$ 25,128
Investments in equity securities		318,621	[1]	308,793	[2]
Equity method investments		27,496		28,050
Loans and finance receivables		24,009		23,208
Inventories		24,755		25,366
Equipment held for lease		16,284		15,584
Goodwill	[3]	85,652		78,119
Total assets		1,019,933		948,465
LIABILITIES
Life, annuity and health insurance benefits		18,556
Income taxes, principally deferred		85,793		77,368
Total liabilities		485,206		466,784
Redeemable noncontrolling interests		3,230
Shareholders’ equity:
Common stock		8		8
Capital in excess of par value		34,473		35,167
Accumulated other comprehensive income		(4,272)		(5,052)
Retained earnings		569,776		511,127
Treasury stock, at cost		(74,655)		(67,826)
Berkshire Hathaway shareholders’ equity		525,330		473,424
Noncontrolling interests		6,167		8,257
Total shareholders’ equity		531,497		481,681
Total liabilities and shareholders' equity		1,019,933		948,465
Insurance and Other [Member]
ASSETS
Cash and cash equivalents	[4]	25,573		32,260
Short-term investments in U.S. Treasury Bills		126,401		92,774
Investments in fixed maturity securities		22,435		25,128
Investments in equity securities		318,621		308,793
Equity method investments		27,496		28,050
Loans and finance receivables		24,009		23,208
Other receivables		45,878		43,490
Inventories		24,755		25,366
Property, plant and equipment		21,758		21,113
Equipment held for lease		16,284		15,584
Goodwill		50,939		51,522
Other intangible assets		29,495		29,187
Deferred charges - retroactive reinsurance		9,265		9,870
Other		19,674		19,657
Total assets		762,583		726,002
LIABILITIES
Unpaid losses and loss adjustment expenses		109,824		107,472
Unpaid losses and loss adjustment expenses retroactive reinsurance contracts		33,919		35,415
Unearned premiums		31,914		28,657
Life, annuity and health insurance benefits		18,556		19,753
Other policyholder liabilities		11,105		11,370
Accounts payable, accruals and other liabilities		32,259		33,201
Aircraft repurchase liabilities and unearned lease revenues		7,549		6,820
Notes payable and other borrowings		40,941		46,538
Liabilities, excluding income taxes, principally deferred, Total		286,067		289,226
Railroad, Utilities and Energy [Member]
ASSETS
Cash and cash equivalents	[4]	5,267		3,551
Receivables		6,848		4,795
Property, plant and equipment		173,456		160,268
Goodwill		34,713		26,597
Regulatory assets		5,694		5,062
Other		31,372		22,190
Total assets		257,350		222,463
LIABILITIES
Accounts payable, accruals and other liabilities		22,818		16,615
Regulatory liabilities		6,688		7,369
Notes payable and other borrowings		83,840		76,206
Liabilities, excluding income taxes, principally deferred, Total		$ 113,346		$ 100,190
[1] Approximately 78 % of the aggregate fair value was concentrated in five companies (American Express Company – $ 22.6 billion; Apple Inc. – $ 156.8 billion; Bank of America Corporation – $ 28.3 billion; The Coca-Cola Company – $ 22.4 billion and Chevron Corporation – $ 18.6 billion). Approximately 75 % of the aggregate fair value was concentrated in five companies (American Express Company – $ 22.4 billion; Apple Inc. – $ 119.0 billion; Bank of America Corporation – $ 34.2 billion; The Coca-Cola Company – $ 25.4 billion and Chevron Corporation – $ 30.0 billion). Net of accumulated goodwill impairm ents of $ 11.0 billion as of Se ptember 30, 2023 and December 31, 2022 . Includes U.S. Treasury Bills with maturities of three months or less when purchased of $ 3.6 billion at September 30, 2023 and $ 2.6 billion at December 31, 2022.

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Billions	Sep. 30, 2023	Dec. 31, 2022
U.S. Treasury Bills [Member]
Cash equivalents	$ 3.6	$ 2.6

Consolidated Statements of Earn

Consolidated Statements of Earnings - USD ($) $ in Millions		3 Months Ended		9 Months Ended
		Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Revenues:
Leasing revenues		$ 2,104	$ 1,959	$ 6,227	$ 5,518
Total revenues		93,210	76,904	271,106	223,948
Investment and derivative contract gains (losses)		(29,778)	(13,465)	38,041	(82,362)
Costs and expenses:
Total costs and expenses		80,653	68,112	237,380	195,153
Earnings (loss) before income taxes and equity method earnings		(17,221)	(4,673)	71,767	(53,567)
Equity method earnings		262	415	1,461	958
Earnings (loss) before income taxes		(16,959)	(4,258)	73,228	(52,609)
Income tax expense (benefit)		(4,392)	(1,560)	13,839	(12,374)
Net earnings (loss)		(12,567)	(2,698)	59,389	(40,235)
Earnings attributable to noncontrolling interests		200	100	740	604
Net earnings (loss) attributable to Berkshire Hathaway shareholders		$ (12,767)	$ (2,798)	$ 58,649	$ (40,839)
Equivalent Class A [Member]
Earnings per share:
Net earnings (loss) per average equivalent		$ (8,824)	$ (1,907)	$ 40,422	$ (27,768)
Average equivalent shares outstanding		1,446,925	1,466,946	1,450,934	1,470,714
Equivalent Class B [Member]
Earnings per share:
Net earnings (loss) per average equivalent	[1]	$ (5.88)	$ (1.27)	$ 26.95	$ (18.51)
Average equivalent shares outstanding		2,170,387,690	2,200,419,462	2,176,400,554	2,206,070,294
Insurance and Other [Member]
Revenues:
Insurance premiums earned		$ 21,360	$ 18,754	$ 61,717	$ 54,323
Sales and service revenues		39,456	39,597	116,970	117,679
Leasing revenues		2,104	1,959	6,227	5,518
Interest, dividend and other investment income		4,047	2,378	11,122	7,101
Total revenues		66,967	62,688	196,036	184,621
Costs and expenses:
Insurance losses and loss adjustment expenses		13,719	16,005	42,029	42,957
Life, annuity and health insurance benefits		1,144	1,428	3,057	3,951
Insurance underwriting expenses		3,496	2,613	10,812	7,594
Cost of sales and services		31,049	31,292	91,989	92,710
Cost of leasing		1,489	1,418	4,423	4,148
Selling, general and administrative expenses		5,120	4,068	15,727	12,081
Interest expense		311	297	953	863
Total costs and expenses		56,328	57,121	168,990	164,304
Railroad, Utilities and Energy [Member]
Revenues:
Freight rail transportation revenues		5,828	6,663	17,637	19,219
Utility and energy operating revenues		19,033	6,090	53,543	15,843
Service revenues and other income		1,382	1,463	3,890	4,265
Total revenues		26,243	14,216	75,070	39,327
Costs and expenses:
Freight rail transportation expenses		4,038	4,581	12,213	12,766
Utilities and energy cost of sales and other expenses		18,249	4,295	50,254	11,730
Other expenses		1,089	1,320	3,149	4,003
Interest expense		949	795	2,774	2,350
Total costs and expenses		$ 24,325	$ 10,991	$ 68,390	$ 30,849
[1] Net earnings per average equivalent Class B share outstanding are equal to one-fifteen-hundredth of the equivalent Class A amount. See Note 19.

Consolidated Statements of Ea_2

Consolidated Statements of Earnings (Parenthetical)	Sep. 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		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Statement of Comprehensive Income [Abstract]
Net earnings (loss)	$ (12,567)	$ (2,698)	$ 59,389	$ (40,235)
Other comprehensive income:
Unrealized gains (losses) on investments	11	(527)	217	(974)
Applicable income taxes	(7)	113	(39)	208
Foreign currency translation	(801)	(1,727)	(169)	(3,792)
Applicable income taxes	(7)	(38)	(22)	14
Applicable income taxes	(204)	(380)	(253)	(1,626)
Long-duration insurance contract discount rate changes	920	1,782	1,040	7,594
Defined benefit pension plans	14	29	66	70
Applicable income taxes	(1)	(7)	(13)	(16)
Other, net	23	44	(40)	199
Other comprehensive income, net	(52)	(711)	787	1,677
Comprehensive income	(12,619)	(3,409)	60,176	(38,558)
Comprehensive income attributable to noncontrolling interests	180	46	747	518
Comprehensive income attributable to Berkshire Hathaway shareholders	$ (12,799)	$ (3,455)	$ 59,429	$ (39,076)

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)	$ (40,235)												$ (40,379)
Other comprehensive income, net	1,677												(4,293)
Ending Balance at Sep. 30, 2022	465,230	35,198	(6,360)	493,047	(64,972)	8,317
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
Other comprehensive income, net	372		401			(29)
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
Net earnings (loss)	(2,698)			(2,798)		100							(2,588)
Other comprehensive income, net	(711)		(657)			(54)							(2,113)
Acquisition of common stock	(1,038)				(1,038)
Transactions with noncontrolling interests and other	(167)	(14)				(153)
Ending Balance at Sep. 30, 2022	465,230	35,198	(6,360)	493,047	(64,972)	8,317
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)	$ 59,389
Other comprehensive income, net	787
Ending Balance at Sep. 30, 2023	531,497	34,481	(4,272)	569,776	(74,655)	6,167
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
Net earnings (loss)	(12,567)			(12,767)		200
Other comprehensive income, net	(52)		(32)			(20)
Acquisition of common stock	(1,087)				(1,087)
Transactions with noncontrolling interests and other	(3,348)	(667)				(2,681)
Ending Balance at Sep. 30, 2023	$ 531,497	$ 34,481	$ (4,272)	$ 569,776	$ (74,655)	$ 6,167

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2023		Sep. 30, 2022
Cash flows from operating activities:
Net earnings (loss)	$ 59,389		$ (40,235)
Adjustments to reconcile net earnings to operating cash flows:
Investment (gains) losses	(38,041)		82,089
Depreciation and amortization	9,357		8,141
Other	(5,556)		(4,915)
Changes in operating assets and liabilities:
Unpaid losses and loss adjustment expenses	848		4,551
Deferred charges - retroactive reinsurance	605		649
Unearned premiums	3,091		3,632
Receivables and originated loans	(2,861)		(7,530)
Inventories	275		(4,998)
Other assets	(860)		(634)
Other liabilities	693		2,369
Income taxes	7,856		(16,080)
Net cash flows from operating activities	34,796		27,039
Cash flows from investing activities:
Purchases of equity securities	(9,142)		(66,246)
Sales of equity securities	32,786		17,343
Purchases of U.S. Treasury Bills and fixed maturity securities	(178,503)		(139,359)
Sales of U.S. Treasury Bills and fixed maturity securities	44,325		69,998
Redemptions and maturities of U.S. Treasury Bills and fixed maturity securities	106,879		47,512
Acquisitions of businesses, net of cash acquired	(8,564)		(183)
Purchases of property, plant and equipment and equipment held for lease	(13,701)		(10,907)
Other	608		333
Net cash flows from investing activities	(25,312)		(81,509)
Cash flows from financing activities:
Changes in short term borrowings, net	252		(531)
Acquisition of treasury stock	(6,978)		(5,246)
Other, principally transactions with noncontrolling interests	(4,292)		(1,441)
Net cash flows from financing activities	(14,269)		(311)
Effects of foreign currency exchange rate changes	(10)		(569)
Increase (decrease) in cash and cash equivalents and restricted cash	(4,795)		(55,350)
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 third quarter	31,604		33,356
Restricted cash, included in other assets at beginning of year	588		522
Restricted cash, included in other assets at end of third quarter	$ 764		$ 730
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	$ 1,306		$ 6,981
Repayments of borrowings	(5,657)		(1,468)
Cash and cash equivalents at beginning of year	32,260	[1]	85,319
Cash and cash equivalents at end of third quarter	25,573	[1]	28,869
Railroad, Utilities and Energy [Member]
Cash flows from financing activities:
Proceeds from borrowings	5,013		3,185
Repayments of borrowings	(3,913)		(1,791)
Cash and cash equivalents at beginning of year	3,551	[1]	2,865
Cash and cash equivalents at end of third quarter	$ 5,267	[1]	$ 3,757
[1] Includes U.S. Treasury Bills with maturities of three months or less when purchased of $ 3.6 billion at September 30, 2023 and $ 2.6 billion at December 31, 2022.

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Pay vs Performance Disclosure
Net Income (Loss)	$ (12,767)	$ (2,798)	$ 58,649	$ (40,839)

Insider Trading Arrangements

Insider Trading Arrangements	9 Months Ended
	Sep. 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	9 Months Ended
	Sep. 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	9 Months Ended
	Sep. 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 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. A summary of the effects of adopting ASU 2018-12 on our periodic payment annuity and life and health insurance benefits liabilities as of the transition date follows (in millions). 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. 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 ) 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) 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 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 other disclosures related to our long-duration insurance contracts. The effects of adopting ASU 2018-12 on our Consolidated Statements of Earnings and Comprehensive Income for the third quarter and first nine months of 2022 follows in millions, except per share amounts. Third Quarter First Nine Months Previously reported Increase (decrease) As revised Previously reported Increase (decrease) As revised Revenues: Insurance premiums earned $ 18,810 $ ( 56 ) $ 18,754 $ 54,389 $ ( 66 ) $ 54,323 Costs and expenses: Life, annuity and health insurance benefits 1,450 ( 22 ) 1,428 4,055 ( 104 ) 3,951 Insurance underwriting expenses 2,506 107 2,613 7,734 ( 140 ) 7,594 Earnings (loss) before income taxes ( 4,117 ) ( 141 ) ( 4,258 ) ( 52,787 ) 178 ( 52,609 ) Income tax expense (benefit) ( 1,529 ) ( 31 ) ( 1,560 ) ( 12,408 ) 34 ( 12,374 ) Net earnings (loss) ( 2,588 ) ( 110 ) ( 2,698 ) ( 40,379 ) 144 ( 40,235 ) Net earnings (loss) attributable to Berkshire Hathaway shareholders $ ( 2,688 ) $ ( 110 ) $ ( 2,798 ) $ ( 40,983 ) $ 144 $ ( 40,839 ) Other comprehensive income: Foreign currency translation, pre-tax ( 1,727 ) — ( 1,727 ) ( 3,794 ) 2 ( 3,792 ) Long-duration insurance contracts, pre-tax — 1,782 1,782 — 7,594 7,594 Applicable income taxes — ( 380 ) ( 380 ) — ( 1,626 ) ( 1,626 ) Other comprehensive income, net ( 2,113 ) 1,402 ( 711 ) ( 4,293 ) 5,970 1,677 Comprehensive income attributable to Berkshire Hathaway shareholders $ ( 4,747 ) $ 1,292 $ ( 3,455 ) $ ( 45,190 ) $ 6,114 $ ( 39,076 ) Net earnings (loss) per average equivalent Class A share $ ( 1,832 ) $ ( 75 ) $ ( 1,907 ) $ ( 27,866 ) $ 98 $ ( 27,768 ) Net earnings (loss) per average equivalent Class B share $ ( 1.22 ) $ ( 0.05 ) $ ( 1.27 ) $ ( 18.58 ) $ 0.07 $ ( 18.51 ) In March 2023, the Financial Accounting Standards Board (“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 this standard could have on our Consolidated Financial Statements.

Significant business acquisitio

Significant business acquisitions	9 Months Ended
	Sep. 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 (“PTC”) for approximately $ 8.2 billion. We now possess a controlling interest in PTC for financial reporting purposes and began consolidating PTC’s financial statements in our Consolidated Financial Statements on February 1, 2023. Since PTC’s most significant business activities involve purchasing and selling fuel (energy) on a wholesale and retail basis, and other energy-related businesses, we have included PTC within the railroad, utilities and energy sections of our Consolidated Balance Sheet and Consolidated Statement of Earnings beginning February 1, 2023. We previously owned a 38.6 % interest in PTC, which we accounted for under the equity method through the end of January 2023. PTC is headquartered in Knoxville, Tennessee and operates travel centers in North America (primarily under the names Pilot or Flying J) with more than 750 travel center locations across 44 states and six Canadian provinces. PTC also operates large wholesale fuel and fuel marketing platforms in the U.S. and a water hauling and disposal business in the oil fields sector. PTC’s revenues and net earnings attributable to Berkshire shareholders included in our Consolidated Financial Statements for the eight months ending September 30, 2023 were $ 37.4 billion and $ 380 million, respectively. In applying the acquisition method of accounting, we were required to remeasure our previously held 38.6 % investment in PTC 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 interests in PTC has the option to require us to redeem for cash, all or a portion of the interest beginning in 2024. The redemption price will be based on a multiple of PTC’s future earnings as adjusted per the terms of the option, with specified other adjustments for debt and cash. We concluded that the remaining PTC noncontrolling interests represent redeemable interests under GAAP and present such interests between liabilities and shareholders’ equity in the Consolidated Balance Sheet. We valued the noncontrolling interests 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 increase the balance if the current estimated redemption price exceeds the carrying value. The preliminary values of PTC’s assets acquired, liabilities assumed and redeemable noncontrolling interests as of January 31, 2023 are summarized as follows (in millions). The acquisition date values of certain assets and liabilities have not been finalized and are provisional. Assets acquired Liabilities assumed and noncontrolling interests Property, plant and equipment $ 8,189 Notes payable $ 5,876 Goodwill and other intangible assets 13,202 Other liabilities 4,774 Other assets 6,994 Liabilities assumed 10,650 Noncontrolling interests, predominantly redeemable 3,370 Assets acquired $ 28,385 Liabilities assumed and noncontrolling interests $ 14,020 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). Assets acquired Liabilities assumed Cash, cash equivalents and U.S. Treasury Bills $ 3,762 Unpaid losses and loss adjustment expenses $ 15,080 Investments in fixed maturity and equity securities 15,982 Unearned premiums 3,536 Loans and other receivables 5,650 Notes payable 2,169 Goodwill 3,900 Other liabilities 3,300 Other intangible assets 2,659 Other assets 3,637 Assets acquired $ 35,590 Liabilities assumed $ 24,085 Net assets $ 11,505 Notes to Consolidated Financial Statements (Continued) Note 3. Significant business acquisitions ( Continued) Certain unaudited pro forma revenue and consolidated earnings (loss) data for the nine months ended September 30, 2022 as if the Alleghany and PTC acquisitions were consummated on the same terms at the beginning of 2022 follows (in millions, except per share amounts). September 30, 2022 Revenues $ 287,682 Net earnings (loss) attributable to Berkshire Hathaway shareholders ( 41,161 ) Net earnings (loss) per equivalent Class A common share ( 27,987 ) On September 1, 2023 , a Berkshire Hathaway Energy (“BHE”) subsidiary acquired an additional 50 % limited partnership interest in Cove Point LNG, LP (“Cove Point”) for $ 3.3 billion, which increased our economic interest from 25 % to 75 %. Prior to the transaction, we also owned 100 % of the general partner interests. We previously treated Cove Point as a consolidated subsidiary for financial reporting purposes because we concluded we have the power to direct the activities that most significantly affect Cove Point, as well as the obligation to absorb losses and benefits that could be significant to Cove Point. Accordingly, the interest acquired in the third quarter was an acquisition of a noncontrolling interest. We recorded a charge at Berkshire’s ownership percentage of BHE of $ 667 million to capital in excess of par for the excess of the consideration paid over the carrying value of the noncontrolling interest acquired and deferred income tax assets arising from the transaction.

Investments in fixed maturity s

Investments in fixed maturity securities	9 Months Ended
	Sep. 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 are summarized by type below (in millions). Amortized Unrealized Unrealized Fair September 30, 2023 U.S. Treasury, U.S. government corporations and agencies $ 9,663 $ 1 $ ( 131 ) $ 9,533 Foreign governments 11,323 43 ( 130 ) 11,236 Corporate bonds 1,247 190 ( 12 ) 1,425 Other 229 17 ( 5 ) 241 $ 22,462 $ 251 $ ( 278 ) $ 22,435 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 September 30, 2023, the fair values of our investments in U.S. and foreign government securities that mature within the next twelve months were approximately $ 17.2 billion in the aggregate. As of September 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 September 30, 2023 are summarized below by contractual maturity dates (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 $ 17,453 $ 4,018 $ 696 $ 135 $ 160 $ 22,462 Fair value 17,261 3,999 867 138 170 22,435

Investments in equity securitie

Investments in equity securities	9 Months Ended
	Sep. 30, 2023
Investments, Debt and Equity Securities [Abstract]
Investments in equity securities	Note 5. Investments in equity securities Investments in equity securities are summarized as follows (in millions). Cost Basis Net Unrealized Fair Value September 30, 2023* Banks, insurance and finance $ 24,760 $ 37,202 $ 61,962 Consumer products 35,471 146,789 182,260 Commercial, industrial and other 51,153 23,246 74,399 $ 111,384 $ 207,237 $ 318,621 —————— * Approximately 78 % of the aggregate fair value was concentrated in five companies (American Express Company – $ 22.6 billion; Apple Inc. – $ 156.8 billion; Bank of America Corporation – $ 28.3 billion; The Coca-Cola Company – $ 22.4 billion and Chevron Corporation – $ 18.6 billion). Cost Basis Net Unrealized Fair Value December 31, 2022* Banks, insurance and finance $ 25,893 $ 43,663 $ 69,556 Consumer products 40,508 112,384 152,892 Commercial, industrial and other 65,209 21,136 86,345 $ 131,610 $ 177,183 $ 308,793 —————— * Approximately 75 % of the aggregate fair value was concentrated in five companies (American Express Company – $ 22.4 billion; Apple Inc. – $ 119.0 billion; Bank of America Corporation – $ 34.2 billion; The Coca-Cola Company – $ 25.4 billion and Chevron Corporation – $ 30.0 billion). In 2019, we invested $ 10 billion in non-voting Cumulative Perpetual Preferred Stock of Occidental Petroleum Corporation (“Occidental”) and in Occidental common stock warrants. During 2022, we began acquiring common stock of Occidental. Our aggregate voting interest in Occidental common stock exceeded 20 % on August 4, 2022, and we adopted the equity method as of that date. See Note 6. Our investments in the Occidental preferred stock and Occidental common stock warrants are recorded at fair value and included as equity securities in our Consolidated Balance Sheets, as such investments 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 September 30, 2023, our investment in Occidental preferred stock had an aggregate liquidation value of approximately $ 8.5 billion. During the first nine months of 2023, Occidental issued mandatory redemption notifications for approximately $ 1.5 billion of the aggregate liquidation value at a price of 110 % of the liquidation value, plus accrued and unpaid dividends. 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. The Occidental common stock warrants allow 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 September 30, 2023, we owned 151.6 million shares of American Express Company (“American Express”) common stock representing 20.8 % of the outstanding common stock of American Express. 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	9 Months Ended
	Sep. 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 September 30, 2023, we owned 26.5 % of the outstanding Kraft Heinz common stock and 25.3 % 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). Carrying Value Fair Value September 30, December 31, September 30, December 31, Kraft Heinz $ 13,073 $ 12,937 $ 10,948 $ 13,249 Occidental 13,987 11,484 14,541 12,242 Other 436 3,629 $ 27,496 $ 28,050 We evaluated our investment in Kraft Heinz for other-than-temporary impairment as of September 30, 2023, and based on the prevailing facts and circumstances, concluded the recognition of an impairment charge in earnings was not required. Our other significant equity method investments included our 50 % interest in Berkadia Commercial Mortgage LLC (“Berkadia”), in which Jefferies Financial Group Inc. (“Jefferies”) owns the other 50 % interest and PTC through January 31, 2023. 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. Beginning February 1, 2023, we ceased accounting for PTC under the equity method and began consolidating PTC for financial reporting purposes. Our investment in PTC under the equity method was $ 3.2 billion at December 31, 2022. Equity method earnings attributable to PTC were $ 105 million for the month ending January 31, 2023, $ 275 million for the third quarter of 2022 and $ 477 million for the first nine months of 2022. 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 June 30, 2023 by approximately $ 8.8 billion. Based upon the limited information available to us, we concluded the excess represents goodwill. As previously indicated, we are reporting the equity method results 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 six months of 2023. Our earnings and distributions received from equity method investments are summarized in the following table (in millions). Equity in Earnings Distributions Received Third Quarter First Nine Months Third Quarter First Nine Months 2023 2022 2023 2022 2023 2022 2023 2022 Kraft Heinz $ 69 $ 114 $ 556 $ 391 $ 131 $ 131 $ 391 $ 391 Occidental 169 — 773 — 40 — 101 — Other 24 301 132 567 22 74 43 164 $ 262 $ 415 $ 1,461 $ 958 $ 193 $ 205 $ 535 $ 555 Notes to Consolidated Financial Statements (Continued) Note 6. Equity method investments (Continued) Summarized consolidated financial information of Kraft Heinz follows (in millions). September 30, December 31, Assets $ 89,656 $ 90,513 Liabilities 40,198 41,643 Third Quarter First Nine Months 2023 2022 2023 2022 Sales $ 6,570 $ 6,505 $ 19,780 $ 19,104 Net earnings attributable to Kraft Heinz common shareholders 262 432 2,098 1,473 Summarized consolidated financial information of Occidental follows (in millions). June 30, December 31, Assets $ 71,199 $ 72,609 Liabilities 42,088 42,524 Quarter ending Nine months ending Total revenues and other income $ 6,731 $ 22,315 Net earnings attributable to Occidental common shareholders 605 3,315

Investment and derivative contr

Investment and derivative contract gains (losses)	9 Months Ended
	Sep. 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 third quarter and first nine months of 2023 and 2022 are summarized as follows (in millions). Third Quarter First Nine Months 2023 2022 2023 2022 Investment gains (losses): Equity securities: Change in unrealized investment gains (losses) during the period on $ ( 30,354 ) $ ( 12,902 ) $ 33,267 $ ( 80,496 ) Investment gains (losses) on securities sold during the period 605 ( 165 ) 1,748 ( 1,085 ) ( 29,749 ) ( 13,067 ) 35,015 ( 81,581 ) Fixed maturity securities: Gross realized gains 3 6 135 18 Gross realized losses ( 29 ) ( 433 ) ( 106 ) ( 509 ) Other ( 3 ) ( 6 ) 2,997 ( 17 ) Investment gains (losses) ( 29,778 ) ( 13,500 ) 38,041 ( 82,089 ) Derivative contract gains (losses) — 35 — ( 273 ) $ ( 29,778 ) $ ( 13,465 ) $ 38,041 $ ( 82,362 ) 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. 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. As reflected in the Consolidated Statements of Cash Flows, we received proceeds from sales of equity securities of approximately $ 32.8 billion in the first nine months of 2023 and $ 17.3 billion in the first nine months of 2022. 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 $ 759 million in the third quarter and $ 5.4 billion in the first nine months of 2023 compared to taxable gains of $ 3 million in the third quarter and taxable losses of $ 660 million in the first nine months of 2022. Other investment gains in the first nine months of 2023 included approximately $ 3.0 billion from the remeasurement of our pre-existing 38.6 % interest in PTC through the application of acquisition accounting under GAAP.

Loans and finance receivables

Loans and finance receivables	9 Months Ended
	Sep. 30, 2023
Receivables [Abstract]
Loans and finance receivables	Note 8. Loans and finance receivables Loans and finance receivables are summarized as follows (in millions). September 30, December 31, Loans and finance receivables before allowances and discounts $ 25,573 $ 24,664 Allowances for credit losses ( 926 ) ( 856 ) Unamortized acquisition discounts and points ( 638 ) ( 600 ) $ 24,009 $ 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 nine months of 2023 and 2022 follow (in millions). First Nine Months 2023 2022 Balance at beginning of year $ 856 $ 765 Provision for credit losses 122 45 Charge-offs, net of recoveries ( 52 ) ( 25 ) Balance at September 30 $ 926 $ 785 As of September 30, 2023, substantially all manufactured and site-built home loans were evaluated collectively for impairment, and we considered approximately 96 % 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 September 30, 2023 follows (in millions). Origination Year 2023 2022 2021 2020 2019 Prior Total Performing $ 4,474 $ 4,466 $ 3,394 $ 2,633 $ 1,861 $ 7,681 $ 24,509 Non-performing 4 6 10 8 8 42 78 $ 4,478 $ 4,472 $ 3,404 $ 2,641 $ 1,869 $ 7,723 $ 24,587 We are also a lender under commercial loan agreements, which had an aggregate principal value of approximately $ 1.0 billion at September 30, 2023 and $ 1.9 billion at December 31, 2022. The decline in loan balances during the first nine months of 2023 was attributable to prepayments and dispositions. Our commercial loans are generally secured by real estate properties or by other assets.

Other receivables

Other receivables	9 Months Ended
	Sep. 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 September 30, 2023 included approximately $ 2.0 billion related to PTC. September 30, December 31, Insurance and other: Insurance premiums receivable $ 19,646 $ 18,395 Reinsurance recoverables 7,185 7,106 Trade receivables 15,454 14,510 Other 4,259 4,154 Allowances for credit losses ( 666 ) ( 675 ) $ 45,878 $ 43,490 Railroad, utilities and energy: Trade receivables $ 5,795 $ 4,182 Other 1,219 754 Allowances for credit losses ( 166 ) ( 141 ) $ 6,848 $ 4,795 Aggregate provisions for credit losses in the first nine months with respect to receivables in the preceding table were $ 399 million in 2023 and $ 328 million in 2022. Charge-offs, net of recoveries, in the first nine months were $ 384 million in 2023 and $ 284 million in 2022.

Inventories

Inventories	9 Months Ended
	Sep. 30, 2023
Inventory Disclosure [Abstract]
Inventories	Note 10. Inventories Inventories of our insurance and other businesses are comprised of the following (in millions). September 30, December 31, Raw materials $ 6,350 $ 6,381 Work in process and other 3,501 3,464 Finished manufactured goods 5,243 5,739 Goods acquired for resale 9,661 9,782 $ 24,755 $ 25,366 Inventories of our railroad, utilities and energy businesses are included in other assets and were approximately $ 5.0 billion at September 30, 2023, of which approximately $ 2.5 billion was attributable to PTC.

Property, plant and equipment i

Property, plant and equipment including equipment held for lease	9 Months Ended
	Sep. 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). September 30, December 31, Land, buildings and improvements $ 14,772 $ 14,761 Machinery and equipment 27,973 26,690 Furniture, fixtures and other 5,443 4,847 48,188 46,298 Accumulated depreciation ( 26,430 ) ( 25,185 ) $ 21,758 $ 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 PTC are included in land, buildings, improvements and other within the utilities and energy section below. September 30, December 31, Railroad: Land, track structure and other roadway $ 69,731 $ 67,350 Locomotives, freight cars and other equipment 16,125 16,031 Construction in progress 1,919 1,743 87,775 85,124 Accumulated depreciation ( 19,046 ) ( 17,899 ) 68,729 67,225 Utilities and energy: Utility generation, transmission and distribution systems 93,667 92,759 Interstate natural gas pipeline assets 18,800 18,328 Independent power plants and other assets 14,668 14,650 Land, buildings, improvements and other 8,560 — Construction in progress 8,947 5,357 144,642 131,094 Accumulated depreciation ( 39,915 ) ( 38,051 ) 104,727 93,043 $ 173,456 $ 160,268 Depreciation expense for the first nine months of 2023 and 2022 is summarized below (in millions). First Nine Months 2023 2022 Insurance and other $ 1,776 $ 1,690 Railroad, utilities and energy 5,302 4,646 $ 7,078 $ 6,336
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). September 30, December 31, Railcars $ 9,912 $ 9,612 Aircraft 11,840 10,667 Other 5,430 5,212 27,182 25,491 Accumulated depreciation ( 10,898 ) ( 9,907 ) $ 16,284 $ 15,584 Depreciation expense for equipment held for lease in the first nine months was $ 935 million in 2023 and $ 900 million in 2022. Fixed and variable operating lease revenues for the third quarter and first nine months of 2023 and 2022 are summarized below (in millions). Third Quarter First Nine Months 2023 2022 2023 2022 Fixed lease revenue $ 1,502 $ 1,344 $ 4,397 $ 3,796 Variable lease revenue 602 615 1,830 1,722 $ 2,104 $ 1,959 $ 6,227 $ 5,518

Goodwill and other intangible a

Goodwill and other intangible assets	9 Months Ended
	Sep. 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 nine months of 2023 and for the year ended December 31, 2022 follow (in millions). September 30, December 31, Balance at beginning of year $ 78,119 $ 73,875 Business acquisitions 8,382 4,657 Other, including acquisition period remeasurements and foreign currency translation ( 849 ) ( 413 ) Balance at end of period* $ 85,652 $ 78,119 —————— * Net of accumulated goodwill impairm ents of $ 11.0 billion as of Se ptember 30, 2023 and December 31, 2022 . Other intangible assets are summarized below (in millions). September 30, 2023 December 31, 2022 Gross Accumulated Net Gross Accumulated Net Insurance and other: Customer relationships $ 28,266 $ 7,716 $ 20,550 $ 27,765 $ 7,174 $ 20,591 Trademarks and trade names 5,619 842 4,777 5,603 822 4,781 Patents and technology 5,083 3,984 1,099 4,943 3,748 1,195 Other 4,804 1,735 3,069 4,150 1,530 2,620 $ 43,772 $ 14,277 $ 29,495 $ 42,461 $ 13,274 $ 29,187 Railroad, utilities and energy: Customer relationships and contracts $ 5,276 $ 753 $ 4,523 $ 1,507 $ 541 $ 966 Trademarks and trade names 2,228 57 2,171 217 39 178 Other 1,106 91 1,015 190 42 148 $ 8,610 $ 901 $ 7,709 $ 1,914 $ 622 $ 1,292 Other intangible assets of the railroad, utilities and energy businesses are included in other assets. The net carrying value of such assets at September 30, 2023 included $ 6.4 billion related to PTC. Intangible asset amortization expense in the first nine months was $ 1.3 billion in 2023 and $ 905 million in 2022. Intangible assets with indefinite lives were $ 20.5 billion as of September 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	9 Months Ended
	Sep. 30, 2023
Insurance [Abstract]
Unpaid losses and loss adjustment expenses	Note 14. Unpaid losses and loss adjustment expenses Reconciliations of the changes in unpaid losses and loss adjustment expenses (“claim liabilities”), excluding liabilities under retroactive reinsurance contracts (see Note 15), for the nine months ended September 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 44,537 44,472 Prior accident years ( 3,126 ) ( 2,141 ) Total 41,411 42,331 Paid losses and loss adjustment expenses: Current accident year ( 16,962 ) ( 17,543 ) Prior accident years ( 22,171 ) ( 18,564 ) Total ( 39,133 ) ( 36,107 ) Foreign currency effect 68 ( 1,044 ) Balances at September 30: Net liabilities 104,793 88,884 Reinsurance recoverable on unpaid losses 5,031 2,758 Gross liabilities $ 109,824 $ 91,642 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. Current accident year incurred losses in the first nine months from significant catastrophe events (losses in excess of $ 150 million per event) were approximately $ 590 million in 2023 from a cyclone and floods in New Zealand in the first quarter and $ 3.9 billion in 2022, primarily from Hurricane Ian in the third quarter. In the first nine months, we recorded net reductions of estimated ultimate liabilities for prior accident years of $ 3.1 billion in 2023 and $ 2.1 billion in 2022, which reduced incurred losses and loss adjustment expenses. These reductions, as percentages of the net liabilities at the beginning of each year, were 3.1 % in 2023 and 2.6 % in 2022. We reduced estimated ultimate liabilities for prior accident years of primary insurance businesses in the first nine months by $ 1.6 billion in 2023 and $ 734 million in 2022. In 2023, the reductions were driven by private passenger auto claims, whereas the decreases in 2022 reflected reductions of liabilities for private passenger auto, medical professional liability and workers’ compensation claims. In the first nine months, estimated ultimate liabilities for prior accident years of property and casualty reinsurance businesses were reduced $ 1.5 billion in 2023 and $ 1.4 billion in 2022.

Retroactive reinsurance contrac

Retroactive reinsurance contracts	9 Months Ended
	Sep. 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 for the nine months ended September 30, 2023 and 2022 follow (in millions). 2023 2022 Balances at beginning of year $ 35,415 $ 37,855 Incurred losses and loss adjustment expenses 13 ( 23 ) Paid losses and loss adjustment expenses ( 1,471 ) ( 1,567 ) Foreign currency effect ( 38 ) ( 289 ) Balances at September 30 $ 33,919 $ 35,976 Incurred losses and loss adjustment expenses $ 13 $ ( 23 ) Deferred charge amortization and adjustments 605 649 Incurred losses and loss adjustment expenses included in the Consolidated $ 618 $ 626 Notes to Consolidated Financial Statements (Continued) Note 15. Retroactive reinsurance contracts (Continued) In the preceding table, incurred and paid losses and loss adjustment expenses related to contracts incepting in prior years. Claims payments under our contracts 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 the estimated timing and amount of future loss payments. Unamortized deferred charges related to retroactive reinsurance contracts were $ 9.3 billion at September 30, 2023 and $ 9.9 billion at December 31, 2022.

Long-duration insurance contrac

Long-duration insurance contracts	9 Months Ended
	Sep. 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. Our life, annuity and health insurance benefits liabilities as of September 30, 2023 and 2022, disaggregated for our two primary product categories, periodic payment annuities and life and health insurance, were as follows (in millions). Other liabilities primarily consist of incurred-but-not-reported claims and claims in the course of settlement. September 30, 2023 2022 Periodic payment annuities $ 9,940 $ 10,109 Life and health 5,365 5,474 Other liabilities 3,251 3,330 $ 18,556 $ 18,913 Reconciliations of our periodic payment annuity and life and health insurance benefits liabilities for the first nine 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 before reinsurance ceded. 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 Effect of cash flow assumption changes — — 346 1,342 Effect of actual from expected results 3 126 ( 425 ) 742 Change in benefits, net ( 349 ) ( 235 ) ( 2,059 ) ( 2,022 ) Interest accrual 402 404 1,288 1,221 Foreign currency effect 27 ( 127 ) ( 528 ) ( 2,887 ) Ending balance at original discount rate 11,632 11,429 62,206 58,529 Effect of changes in discount rate assumptions ( 1,692 ) ( 1,320 ) ( 13,434 ) ( 11,400 ) Expected future policy benefits at September 30 $ 9,940 $ 10,109 $ 48,772 $ 47,129 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 Effect of cash flow assumption changes 276 1,333 Effect of actual from expected results ( 266 ) 472 Change in premiums, net ( 1,833 ) ( 1,609 ) Interest accrual 1,125 1,062 Foreign currency effect ( 502 ) ( 2,717 ) Ending balance at original discount rate 55,335 51,818 Effect of changes in discount rate assumptions ( 11,928 ) ( 10,163 ) Expected future net premiums at September 30 $ 43,407 $ 41,655 Liability for future policy benefits at September 30 $ 9,940 $ 10,109 $ 5,365 $ 5,474 Reinsurance recoverables — — ( 1,399 ) ( 1,493 ) Liability for future policy benefits at September 30, $ 9,940 $ 10,109 $ 3,966 $ 3,981 Notes to Consolidated Financial Statements (Continued) Note 16. Long-duration insurance contracts (Continued) 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 September 30, 2023 and 2022 are summarized below (in millions). Undiscounted expected Discounted expected Undiscounted expected 2023 2022 2023 2022 2023 2022 Periodic payment annuities $ — $ — $ — $ — $ 31,049 $ 31,065 Life and health 106,518 101,577 64,394 60,734 101,882 97,031 Gross premiums earned on long-duration insurance 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 in our Consolidated Statements of Earnings. Gross premiums earned and interest expense before reinsurance ceded for the first nine months of 2023 and 2022 were as follows (in millions). Gross Premiums Interest Expense 2023 2022 2023 2022 Periodic payment annuities $ — $ 529 $ 402 $ 404 Life and health 2,587 2,700 163 159 The weighted average discount rates, interest accretion rates and the average contract durations as of September 30, 2023 and 2022 for periodic payment annuities and life and health insurance are summarized below. 2023 2022 Periodic payment annuities Weighted average discount rate 5.9 % 5.5 % Weighted average accretion rate 4.8 % 4.7 % Weighted average duration 16 years 17 years Life and health Weighted average discount rate 5.4 % 5.0 % Weighted average accretion rate 3.4 % 3.4 % 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. Such liabilities were approximately $ 895 million as of September 30, 2023 and $ 1.25 billion as of December 31, 2022. During the first nine months of 2023, we reduced liability estimates by $ 316 million, for the effects of changes in securities markets, interest rates and other inputs.

Notes payable and other borrowi

Notes payable and other borrowings	9 Months Ended
	Sep. 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 September 30, 2023. Weighted September 30, December 31, Insurance and other: Berkshire Hathaway Inc. (“Berkshire”): U.S. Dollar denominated due 2025 - 2047 3.5 % $ 3,737 $ 6,231 Euro denominated due 2024 - 2041 1.1 % 5,884 7,344 Japanese Yen denominated due 2024 - 2060 0.7 % 7,585 7,818 Berkshire Hathaway Finance Corporation (“BHFC”): U.S. Dollar denominated due 2027 - 2052 3.6 % 14,462 14,458 Great Britain Pound denominated due 2039 - 2059 2.5 % 2,099 2,078 Euro denominated due 2030 - 2034 1.8 % 1,316 1,332 Other subsidiary borrowings due 2023 - 2051 4.6 % 4,951 5,967 Subsidiary short-term borrowings 7.1 % 907 1,310 $ 40,941 $ 46,538 Notes to Consolidated Financial Statements (Continued) Note 17. Notes payable and other borrowings (Continued) In the first nine 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 September 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 September 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 $ 582 million in the third quarter and $ 1.1 billion in the first nine months of 2023 as compared to pre-tax gains of $ 1.2 billion in the third quarter and $ 3.3 billion in the first nine 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 September 30, 2023. Weighted September 30, December 31, Railroad, utilities and energy: Berkshire Hathaway Energy Company (“BHE”) and subsidiaries: BHE senior unsecured debt due 2023 - 2053 4.4 % $ 13,600 $ 13,996 Subsidiary and other debt due 2023 - 2064 4.4 % 39,119 37,639 Short-term borrowings 5.9 % 1,617 1,119 Pilot Travel Centers (“PTC”) and subsidiaries due 2023 - 2028 7.2 % 5,999 — Burlington Northern Santa Fe (“BNSF”) and subsidiaries due 2023 - 2097 4.6 % 23,505 23,452 $ 83,840 $ 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 the first nine months of 2023, BHE subsidiaries issued $ 3.5 billion of term debt ($ 2.3 billion in the third quarter) with a weighted average interest rate of 5.7 % and maturity dates ranging from 2034 to 2054 . During the first nine months of 2023, BHE and its subsidiaries repaid approximately $ 2.3 billion of term debt. PTC’s borrowings primarily represent secured syndicated loans. BNSF’s borrowings are primarily senior unsecured debentures. During the first nine months of 2023, BNSF issued $ 1.6 billion of 5.2 % debentures due in 2054 and repaid approximately $ 1.5 billion of term debt. As of September 30, 2023, BHE, BNSF and PTC 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, PTC 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 $ 12.4 billion at September 30, 2023, which included approximately $ 9.3 billion related to BHE and its subsidiaries.

Fair value measurements

Fair value measurements	9 Months Ended
	Sep. 30, 2023
Fair Value Disclosures [Abstract]
Fair value measurements	Note 18. Fair value measurements Our financial assets and liabilities are summarized below, 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 Level 1 Level 2 Level 3 September 30, 2023 Investments in fixed maturity securities: U.S. Treasury, U.S. government corporations $ 9,533 $ 9,533 $ 9,499 $ 34 $ — Foreign governments 11,236 11,236 10,978 258 — Corporate bonds 1,425 1,425 — 813 612 Other 241 241 — 241 — Investments in equity securities 318,621 318,621 307,907 11 10,703 Investments in Kraft Heinz & Occidental common stock 27,060 25,489 25,489 — — Loans and finance receivables 24,009 24,370 — 892 23,478 Derivative contract assets (1) 470 470 48 401 21 Derivative contract liabilities (1) 198 198 4 94 100 Notes payable and other borrowings: Insurance and other 40,941 35,245 — 35,210 35 Railroad, utilities and energy 83,840 73,371 — 73,371 — 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 nine months ended September 30, 2023 and 2022 follow (in millions). Balance at Gains Acquisitions Transfers out of Balance at Investments in equity securities : 2023 $ 12,169 $ 190 $ ( 1,661 ) $ — $ 10,698 2022 11,480 581 — — 12,061 Quantitative information as of September 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 $ 8,519 Discounted cash flow Expected duration 6 years Discounts for liquidity 372 bps Common stock warrants 2,179 Warrant pricing model Expected duration 6 years Volatility 41 % 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.

Common stock

Common stock	9 Months Ended
	Sep. 30, 2023
Equity [Abstract]
Common stock	Note 19. Common stock Changes in Berkshire’s issued, treasury and outstanding common stock during the first nine 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 ( 10,185 ) — ( 10,185 ) 15,277,500 — 15,277,500 Treasury stock acquired — ( 8,044 ) ( 8,044 ) — ( 9,214,983 ) ( 9,214,983 ) Balances at September 30, 2023 641,265 ( 67,930 ) 573,335 1,525,246,852 ( 216,930,259 ) 1,308,316,593 Notes to Consolidated Financial Statements (Continued) Note 19. Common stock (Continued) 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 1,445,546 shares outstanding as of September 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	9 Months Ended
	Sep. 30, 2023
Income Tax Disclosure [Abstract]
Income taxes	Note 20. Income taxes Our consolidated effective income tax rates were 25.9 % in the third quarter and 18.9 % in the first nine months of 2023 compared to 36.6 % in the third quarter and 23.5 % in the first nine 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 realized and unrealized 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	9 Months Ended
	Sep. 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 nine months ending September 30, 2023 and 2022 follows (in millions). Unrealized Foreign currency translation Long-duration insurance contracts Defined benefit pension plans Other Total First nine 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 178 ( 187 ) 786 51 ( 48 ) 780 Balance at end of period $ ( 9 ) $ ( 6,329 ) $ 2,327 $ ( 501 ) $ 240 $ ( 4,272 ) First nine 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 ( 767 ) ( 3,674 ) 5,968 47 189 1,763 Balance at end of period $ ( 398 ) $ ( 7,766 ) $ 1,872 $ ( 300 ) $ 232 $ ( 6,360 )

Supplemental cash flow informat

Supplemental cash flow information	9 Months Ended
	Sep. 30, 2023
Supplemental Cash Flow Elements [Abstract]
Supplemental cash flow information	Note 22. Supplemental cash flow information A summary of supplemental cash flow information follows (in millions). First Nine Months 2023 2022 Cash paid during the period for: Income taxes $ 5,768 $ 3,474 Interest: Insurance and other 1,077 917 Railroad, utilities and energy 2,670 2,323 Non-cash investing and financing activities: Liabilities assumed in connection with business acquisitions 10,832 39

Contingencies and Commitments

Contingencies and Commitments	9 Months Ended
	Sep. 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. 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. On July 29, 2022, the 2022 McKinney Fire began in the Oak Knoll Ranger District of the Klamath National Forest in Siskiyou County, California located in PacifiCorp’s service territory (the “2022 Wildfire”). Third-party reports indicate that the 2022 Wildfire resulted in 11 structures damaged, 185 structures destroyed, 12 injuries and four fatalities and consumed 60,000 acres in aggregate. The 2020 Wildfires and 2022 Wildfire, together, are referred to as the “Wildfires”. Investigations into the cause and origin of each of the Wildfires are complex and ongoing and have been or are 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”). 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. Amounts sought in the lawsuits, complaints and demands filed in Oregon total nearly $ 8 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. Multiple lawsuits have also been filed in California on behalf of plaintiffs related to the 2022 Wildfire. 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, but the amount of damages sought is not specified. 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 its verdict for the 17 named plaintiffs in the James case finding PacifiCorp liable to the 17 individual plaintiffs and to the class with respect to the four 2020 Wildfires. The jury awarded the 17 named plaintiffs $ 90 million of damages, including $ 4 million of economic and property damages, $ 68 million of non-economic damages and $ 18 million of punitive damages based on a 0.25 multiplier of the economic and non-economic damages. Notes to Consolidated Financial Statements (Continued) Note 23. Contingencies and commitments (Continued) In September 2023, the Multnomah County Circuit Court ordered trial dates for two consolidated jury trials including approximately 10 class members each and a third trial for certain commercial timber plaintiffs wherein plaintiffs in each of the three trials will present evidence regarding their damages. The trials are scheduled at various dates from January to April 2024. A fourth jury trial is scheduled in May 2024 relating to certain non-class plaintiffs associated with one of the 2020 Wildfires. Hearings on PacifiCorp’s post-trial motions are scheduled to be held November 9, 2023. Under Oregon Revised Statute 82.010, interest at a rate of 9% per annum will accrue on the judgment commencing at the date the judgment is entered unless otherwise specified in the judgment. No judgment has yet been entered by the Multnomah County Circuit Court. PacifiCorp intends to appeal the jury’s findings and damage awards in the James case, including whether the case can proceed as a class action. The appeals process and further actions could take several years. A provision for a loss contingency is recorded when it is probable a liability has been incurred and the amount of loss can be reasonably estimated. PacifiCorp evaluates the related range of reasonably estimated losses and records a loss based on its best estimate within that range or the lower end of the range if there is no better estimate. Estimated probable losses associated with the Wildfires were based on the information available to the date of this filing, including (i) ongoing cause and origin investigations; (ii) ongoing settlement and mediation discussions; (iii) other litigation matters and upcoming legal proceedings; and (iv) the status of the James case. Wildfire estimated losses include estimates 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 able to reasonably estimate at this time and which is subject to change as additional relevant information becomes available. PacifiCorp increased its liability for estimated pre-tax probable Wildfire losses, before expected related insurance recoveries, by $ 1.4 billion in the third quarter and by $ 1.9 billion in the first nine months of 2023. Expected probable Wildfire losses, net of expected insurance recoveries, were approximately $ 1.3 billion in the third quarter and $ 1.7 billion in the first nine months of 2023. Such amounts were included in energy operating expenses in the accompanying Consolidated Statements of Earnings. PacifiCorp’s cumulative charges to date for estimated probable Wildfire losses were $ 2.4 billion through September 30, 2023. It is reasonably possible PacifiCorp will incur significant additional Wildfire 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. HomeServices of America, Inc. (“HomeServices”), a wholly owned subsidiary of BHE, is currently defending against four antitrust cases, all in federal district courts. In each case, plaintiffs claim HomeServices and certain of its subsidiaries conspired with co-defendants to artificially inflate real estate commissions by following and enforcing multiple listing service (“MLS”) rules that require listing agents to offer a commission split to cooperating agents in order for the property to appear on the MLS (“Cooperative Compensation Rule”). None of the complaints specify damages sought. In one of these cases, a jury trial commenced on October 16, 2023, and the jury returned a verdict for the plaintiffs on October 31, 2023, finding that the named defendants participated in a conspiracy to follow and enforce the Cooperative Compensation Rule, which had the purpose or effect of raising, inflating, or stabilizing broker commission rates paid by home sellers. The jury further found that the class plaintiffs had proved damages in the amount of $ 1.8 billion. Federal law authorized trebling of damages and the award of pre-judgment interest and attorney fees. Joint and several liability applies for the co-defendants. HomeServices intends to vigorously appeal on multiple grounds the jury’s findings and damage award. The appeals process and further actions could take several years. While it is likely that HomeServices may incur a loss, HomeServices is currently unable to reasonably estimate such loss due to, among other reasons, the joint and several nature of the liability and the early state of the appeals process. It is also reasonably possible that HomeServices will incur losses from the three other antitrust cases. However, HomeServices is unable to reasonably estimate a specific range of possible losses that could be incurred due to, among other reasons, lack of information about the size of the plaintiff class and potential damages, as well as the joint and several nature of potential liability of the defendants. 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 liabilities that may arise as a result of such other pending legal actions will not have a material effect on our consolidated financial condition or results of operations.

Revenues from contracts with cu

Revenues from contracts with customers	9 Months Ended
	Sep. 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 third quarter and first nine months of 2023 and 2022 (in millions). Revenues from PTC in 2023 are for the eight months ending September 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 PTC Insurance, Total Three months ending September 30, 2023 Manufactured products: Industrial and commercial products $ 7,008 $ — $ 53 $ — $ — $ — $ — $ 7,061 Building products 5,211 — — — — — — 5,211 Consumer products 4,578 — — — — — — 4,578 Grocery and convenience store distribution — 8,212 — — — — — 8,212 Food and beverage distribution — 4,775 — — — — — 4,775 Auto sales — — 2,752 — — — — 2,752 Other retail and wholesale distribution 807 — 3,933 — — 688 — 5,428 Service 385 250 1,390 5,811 1,141 79 — 9,056 Electricity, natural gas and fuel — — — — 5,804 12,320 — 18,124 Total 17,989 13,237 8,128 5,811 6,945 13,087 — 65,197 Other revenues 1,179 42 1,793 18 324 58 24,599 28,013 $ 19,168 $ 13,279 $ 9,921 $ 5,829 $ 7,269 $ 13,145 $ 24,599 $ 93,210 Nine months ending September 30, 2023 Manufactured products: Industrial and commercial products $ 21,458 $ — $ 172 $ — $ — $ — $ — $ 21,630 Building products 15,147 — — — — — — 15,147 Consumer products 12,956 — — — — — — 12,956 Grocery and convenience store distribution — 23,540 — — — — — 23,540 Food and beverage distribution — 14,439 — — — — — 14,439 Auto sales — — 8,106 — — — — 8,106 Other retail and wholesale distribution 2,420 — 12,301 — — 1,791 — 16,512 Service 1,086 747 4,106 17,587 3,169 188 — 26,883 Electricity, natural gas and fuel — — — — 15,874 35,238 — 51,112 Total 53,067 38,726 24,685 17,587 19,043 37,217 — 190,325 Other revenues 3,440 131 5,247 51 1,015 157 70,740 80,781 $ 56,507 $ 38,857 $ 29,932 $ 17,638 $ 20,058 $ 37,374 $ 70,740 $ 271,106 Notes to Consolidated Financial Statements (Continued) Note 24. Revenues from contracts with customers (Continued) Manufacturing McLane Service BNSF Berkshire Insurance, Total Three months ending September 30, 2022 Manufactured products: Industrial and commercial products $ 6,145 $ — $ 51 $ — $ — $ — $ 6,196 Building products 5,928 — — — — — 5,928 Consumer products 4,753 — — — — — 4,753 Grocery and convenience store distribution — 8,315 — — — — 8,315 Food and beverage distribution — 4,946 — — — — 4,946 Auto sales — — 2,686 — — — 2,686 Other retail and wholesale distribution 803 — 4,189 — — — 4,992 Service 328 277 1,006 6,646 1,328 — 9,585 Electricity and natural gas — — — — 5,905 — 5,905 Total 17,957 13,538 7,932 6,646 7,233 — 53,306 Other revenues 1,012 32 1,609 17 320 20,608 23,598 $ 18,969 $ 13,570 $ 9,541 $ 6,663 $ 7,553 $ 20,608 $ 76,904 Nine months ending September 30, 2022 Manufactured products: Industrial and commercial products $ 18,219 $ — $ 148 $ — $ — $ — $ 18,367 Building products 17,317 — — — — — 17,317 Consumer products 15,355 — — — — — 15,355 Grocery and convenience store distribution — 24,000 — — — — 24,000 Food and beverage distribution — 14,510 — — — — 14,510 Auto sales — — 7,888 — — — 7,888 Other retail and wholesale distribution 2,343 — 12,629 — — — 14,972 Service 894 739 3,090 19,173 4,001 — 27,897 Electricity and natural gas — — — — 15,359 — 15,359 Total 54,128 39,249 23,755 19,173 19,360 — 155,665 Other revenues 2,962 97 4,470 46 748 59,960 68,283 $ 57,090 $ 39,346 $ 28,225 $ 19,219 $ 20,108 $ 59,960 $ 223,948 A summary of the transaction price allocated to the significant unsatisfied remaining performance obligations relating to contracts with expected durations exceeding one year as of September 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 $ 3,191 $ 20,278 $ 23,469 Other sales and service contracts 3,096 5,178 8,274

Business segment data

Business segment data	9 Months Ended
	Sep. 30, 2023
Segment Reporting [Abstract]
Business segment data	Note 25. Business segment data Our operating businesses include a large and diverse group of insurance, freight rail transportation, utilities and energy, 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 (“PTC”) on January 31, 2023 and PTC is considered a reportable segment beginning February 1, 2023. In this presentation, the revenues and pre-tax earnings of the PTC segment are for the eight months ending September 30, 2023. Previously, our earnings from PTC 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 third quarter and first nine months of 2023 and 2022 were as follows (in millions). Third Quarter First Nine Months 2023 2022 2023 2022 Revenues of Operating Businesses Insurance: Underwriting: GEICO $ 9,844 $ 9,808 $ 29,184 $ 29,169 Berkshire Hathaway Primary Group 4,449 3,485 12,643 9,916 Berkshire Hathaway Reinsurance Group 7,067 5,461 19,890 15,238 Investment income 2,948 1,683 8,258 5,331 Total insurance 24,308 20,437 69,975 59,654 BNSF 5,847 6,693 17,694 19,301 Berkshire Hathaway Energy (“BHE”) 7,281 7,557 20,094 20,122 Pilot Travel Centers (“PTC”) 13,166 — 37,428 — Manufacturing 19,174 19,000 56,565 57,193 McLane 13,477 13,569 39,419 39,346 Service and retailing 9,946 9,567 30,018 28,299 93,199 76,823 271,193 223,915 Reconciliation of segments to consolidated amount Corporate, eliminations and other 11 81 ( 87 ) 33 $ 93,210 $ 76,904 $ 271,106 $ 223,948 Third Quarter First Nine Months 2023 2022 2023 2022 Earnings (Loss) Before Income Taxes of Operating Businesses Insurance: Underwriting: GEICO $ 1,053 $ ( 759 ) $ 2,270 $ ( 1,424 ) Berkshire Hathaway Primary Group 510 ( 281 ) 1,050 53 Berkshire Hathaway Reinsurance Group 1,437 ( 251 ) 2,495 1,191 Investment income 2,933 1,678 8,230 5,322 Total insurance 5,933 387 14,045 5,142 BNSF 1,608 1,884 4,872 5,844 BHE ( 147 ) 1,347 700 2,651 PTC 291 — 613 — Manufacturing 3,077 2,883 8,791 8,735 McLane 116 112 358 270 Service and retailing 1,186 1,202 3,669 3,536 12,064 7,815 33,048 26,178 Reconciliation of segments to consolidated amount Investment and derivative gains (losses) ( 29,778 ) ( 13,465 ) 38,041 ( 82,362 ) Interest expense, not allocated to segments ( 100 ) ( 99 ) ( 317 ) ( 303 ) Equity method investments 262 415 1,461 958 Corporate, eliminations and other 593 1,076 995 2,920 $ ( 16,959 ) $ ( 4,258 ) $ 73,228 $ ( 52,609 )

New accounting pronouncements (

New accounting pronouncements (Policies)	9 Months Ended
	Sep. 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 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. A summary of the effects of adopting ASU 2018-12 on our periodic payment annuity and life and health insurance benefits liabilities as of the transition date follows (in millions). 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. 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 ) 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) 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 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 other disclosures related to our long-duration insurance contracts. The effects of adopting ASU 2018-12 on our Consolidated Statements of Earnings and Comprehensive Income for the third quarter and first nine months of 2022 follows in millions, except per share amounts. Third Quarter First Nine Months Previously reported Increase (decrease) As revised Previously reported Increase (decrease) As revised Revenues: Insurance premiums earned $ 18,810 $ ( 56 ) $ 18,754 $ 54,389 $ ( 66 ) $ 54,323 Costs and expenses: Life, annuity and health insurance benefits 1,450 ( 22 ) 1,428 4,055 ( 104 ) 3,951 Insurance underwriting expenses 2,506 107 2,613 7,734 ( 140 ) 7,594 Earnings (loss) before income taxes ( 4,117 ) ( 141 ) ( 4,258 ) ( 52,787 ) 178 ( 52,609 ) Income tax expense (benefit) ( 1,529 ) ( 31 ) ( 1,560 ) ( 12,408 ) 34 ( 12,374 ) Net earnings (loss) ( 2,588 ) ( 110 ) ( 2,698 ) ( 40,379 ) 144 ( 40,235 ) Net earnings (loss) attributable to Berkshire Hathaway shareholders $ ( 2,688 ) $ ( 110 ) $ ( 2,798 ) $ ( 40,983 ) $ 144 $ ( 40,839 ) Other comprehensive income: Foreign currency translation, pre-tax ( 1,727 ) — ( 1,727 ) ( 3,794 ) 2 ( 3,792 ) Long-duration insurance contracts, pre-tax — 1,782 1,782 — 7,594 7,594 Applicable income taxes — ( 380 ) ( 380 ) — ( 1,626 ) ( 1,626 ) Other comprehensive income, net ( 2,113 ) 1,402 ( 711 ) ( 4,293 ) 5,970 1,677 Comprehensive income attributable to Berkshire Hathaway shareholders $ ( 4,747 ) $ 1,292 $ ( 3,455 ) $ ( 45,190 ) $ 6,114 $ ( 39,076 ) Net earnings (loss) per average equivalent Class A share $ ( 1,832 ) $ ( 75 ) $ ( 1,907 ) $ ( 27,866 ) $ 98 $ ( 27,768 ) Net earnings (loss) per average equivalent Class B share $ ( 1.22 ) $ ( 0.05 ) $ ( 1.27 ) $ ( 18.58 ) $ 0.07 $ ( 18.51 ) In March 2023, the Financial Accounting Standards Board (“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 this standard could have on our Consolidated Financial Statements.

New accounting pronouncements_2

New accounting pronouncements (Tables)	9 Months Ended
	Sep. 30, 2023
Accounting Changes and Error Corrections [Abstract]
Summary of periodic payment annuity and life and health insurance benefits liabilities	A summary of the effects of adopting ASU 2018-12 on our periodic payment annuity and life and health insurance benefits liabilities as of the transition date follows (in millions). 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. 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 ) Change in discount rate assumptions 6,553 1,447 8,000 Change in cash flow assumptions ( 117 ) 552 435 Balance as of January 1, 2021 $ 17,124 $ 11,712 $ 28,836
Summary of 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 third quarter and first nine months of 2022 follows in millions, except per share amounts. Third Quarter First Nine Months Previously reported Increase (decrease) As revised Previously reported Increase (decrease) As revised Revenues: Insurance premiums earned $ 18,810 $ ( 56 ) $ 18,754 $ 54,389 $ ( 66 ) $ 54,323 Costs and expenses: Life, annuity and health insurance benefits 1,450 ( 22 ) 1,428 4,055 ( 104 ) 3,951 Insurance underwriting expenses 2,506 107 2,613 7,734 ( 140 ) 7,594 Earnings (loss) before income taxes ( 4,117 ) ( 141 ) ( 4,258 ) ( 52,787 ) 178 ( 52,609 ) Income tax expense (benefit) ( 1,529 ) ( 31 ) ( 1,560 ) ( 12,408 ) 34 ( 12,374 ) Net earnings (loss) ( 2,588 ) ( 110 ) ( 2,698 ) ( 40,379 ) 144 ( 40,235 ) Net earnings (loss) attributable to Berkshire Hathaway shareholders $ ( 2,688 ) $ ( 110 ) $ ( 2,798 ) $ ( 40,983 ) $ 144 $ ( 40,839 ) Other comprehensive income: Foreign currency translation, pre-tax ( 1,727 ) — ( 1,727 ) ( 3,794 ) 2 ( 3,792 ) Long-duration insurance contracts, pre-tax — 1,782 1,782 — 7,594 7,594 Applicable income taxes — ( 380 ) ( 380 ) — ( 1,626 ) ( 1,626 ) Other comprehensive income, net ( 2,113 ) 1,402 ( 711 ) ( 4,293 ) 5,970 1,677 Comprehensive income attributable to Berkshire Hathaway shareholders $ ( 4,747 ) $ 1,292 $ ( 3,455 ) $ ( 45,190 ) $ 6,114 $ ( 39,076 ) Net earnings (loss) per average equivalent Class A share $ ( 1,832 ) $ ( 75 ) $ ( 1,907 ) $ ( 27,866 ) $ 98 $ ( 27,768 ) Net earnings (loss) per average equivalent Class B share $ ( 1.22 ) $ ( 0.05 ) $ ( 1.27 ) $ ( 18.58 ) $ 0.07 $ ( 18.51 )

Significant business acquisit_2

Significant business acquisitions (Tables)	9 Months Ended
	Sep. 30, 2023
Business Acquisition [Line Items]
Summary of unaudited pro forma consolidated earnings	Certain unaudited pro forma revenue and consolidated earnings (loss) data for the nine months ended September 30, 2022 as if the Alleghany and PTC acquisitions were consummated on the same terms at the beginning of 2022 follows (in millions, except per share amounts). September 30, 2022 Revenues $ 287,682 Net earnings (loss) attributable to Berkshire Hathaway shareholders ( 41,161 ) Net earnings (loss) per equivalent Class A common share ( 27,987 )
Pilot Travel Centers ("PTC") [Member]
Business Acquisition [Line Items]
Summary of preliminary values of identified assets acquired and liabilities assumed	The preliminary values of PTC’s assets acquired, liabilities assumed and redeemable noncontrolling interests as of January 31, 2023 are summarized as follows (in millions). The acquisition date values of certain assets and liabilities have not been finalized and are provisional. Assets acquired Liabilities assumed and noncontrolling interests Property, plant and equipment $ 8,189 Notes payable $ 5,876 Goodwill and other intangible assets 13,202 Other liabilities 4,774 Other assets 6,994 Liabilities assumed 10,650 Noncontrolling interests, predominantly redeemable 3,370 Assets acquired $ 28,385 Liabilities assumed and noncontrolling interests $ 14,020 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). Assets acquired Liabilities assumed Cash, cash equivalents and U.S. Treasury Bills $ 3,762 Unpaid losses and loss adjustment expenses $ 15,080 Investments in fixed maturity and equity securities 15,982 Unearned premiums 3,536 Loans and other receivables 5,650 Notes payable 2,169 Goodwill 3,900 Other liabilities 3,300 Other intangible assets 2,659 Other assets 3,637 Assets acquired $ 35,590 Liabilities assumed $ 24,085 Net assets $ 11,505

Investments in fixed maturity_2

Investments in fixed maturity securities (Tables)	9 Months Ended
	Sep. 30, 2023
Investments, Debt and Equity Securities [Abstract]
Schedule of investments in securities with fixed maturities	Investments in fixed maturity securities are summarized by type below (in millions). Amortized Unrealized Unrealized Fair September 30, 2023 U.S. Treasury, U.S. government corporations and agencies $ 9,663 $ 1 $ ( 131 ) $ 9,533 Foreign governments 11,323 43 ( 130 ) 11,236 Corporate bonds 1,247 190 ( 12 ) 1,425 Other 229 17 ( 5 ) 241 $ 22,462 $ 251 $ ( 278 ) $ 22,435 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 September 30, 2023 are summarized below by contractual maturity dates (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 $ 17,453 $ 4,018 $ 696 $ 135 $ 160 $ 22,462 Fair value 17,261 3,999 867 138 170 22,435

Investments in equity securit_2

Investments in equity securities (Tables)	9 Months Ended
	Sep. 30, 2023
Investments, Debt and Equity Securities [Abstract]
Schedule of investments in equity securities	Investments in equity securities are summarized as follows (in millions). Cost Basis Net Unrealized Fair Value September 30, 2023* Banks, insurance and finance $ 24,760 $ 37,202 $ 61,962 Consumer products 35,471 146,789 182,260 Commercial, industrial and other 51,153 23,246 74,399 $ 111,384 $ 207,237 $ 318,621 —————— * Approximately 78 % of the aggregate fair value was concentrated in five companies (American Express Company – $ 22.6 billion; Apple Inc. – $ 156.8 billion; Bank of America Corporation – $ 28.3 billion; The Coca-Cola Company – $ 22.4 billion and Chevron Corporation – $ 18.6 billion). Cost Basis Net Unrealized Fair Value December 31, 2022* Banks, insurance and finance $ 25,893 $ 43,663 $ 69,556 Consumer products 40,508 112,384 152,892 Commercial, industrial and other 65,209 21,136 86,345 $ 131,610 $ 177,183 $ 308,793 —————— * Approximately 75 % of the aggregate fair value was concentrated in five companies (American Express Company – $ 22.4 billion; Apple Inc. – $ 119.0 billion; Bank of America Corporation – $ 34.2 billion; The Coca-Cola Company – $ 25.4 billion and Chevron Corporation – $ 30.0 billion).

Equity method investments (Tabl

Equity method investments (Tables)	9 Months Ended
	Sep. 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). Carrying Value Fair Value September 30, December 31, September 30, December 31, Kraft Heinz $ 13,073 $ 12,937 $ 10,948 $ 13,249 Occidental 13,987 11,484 14,541 12,242 Other 436 3,629 $ 27,496 $ 28,050
Summary of earnings and distributions received from equity method investments	Equity in Earnings Distributions Received Third Quarter First Nine Months Third Quarter First Nine Months 2023 2022 2023 2022 2023 2022 2023 2022 Kraft Heinz $ 69 $ 114 $ 556 $ 391 $ 131 $ 131 $ 391 $ 391 Occidental 169 — 773 — 40 — 101 — Other 24 301 132 567 22 74 43 164 $ 262 $ 415 $ 1,461 $ 958 $ 193 $ 205 $ 535 $ 555
Summarized unaudited financial information of Kraft Heinz	Summarized consolidated financial information of Kraft Heinz follows (in millions). September 30, December 31, Assets $ 89,656 $ 90,513 Liabilities 40,198 41,643 Third Quarter First Nine Months 2023 2022 2023 2022 Sales $ 6,570 $ 6,505 $ 19,780 $ 19,104 Net earnings attributable to Kraft Heinz common shareholders 262 432 2,098 1,473 Summarized consolidated financial information of Occidental follows (in millions). June 30, December 31, Assets $ 71,199 $ 72,609 Liabilities 42,088 42,524 Quarter ending Nine months ending Total revenues and other income $ 6,731 $ 22,315 Net earnings attributable to Occidental common shareholders 605 3,315

Investment and derivative con_2

Investment and derivative contract gains (losses) (Tables)	9 Months Ended
	Sep. 30, 2023
Investments, Debt and Equity Securities [Abstract]
Summary of investment and derivative gains (losses)	Investment and derivative contract gains (losses) in the third quarter and first nine months of 2023 and 2022 are summarized as follows (in millions). Third Quarter First Nine Months 2023 2022 2023 2022 Investment gains (losses): Equity securities: Change in unrealized investment gains (losses) during the period on $ ( 30,354 ) $ ( 12,902 ) $ 33,267 $ ( 80,496 ) Investment gains (losses) on securities sold during the period 605 ( 165 ) 1,748 ( 1,085 ) ( 29,749 ) ( 13,067 ) 35,015 ( 81,581 ) Fixed maturity securities: Gross realized gains 3 6 135 18 Gross realized losses ( 29 ) ( 433 ) ( 106 ) ( 509 ) Other ( 3 ) ( 6 ) 2,997 ( 17 ) Investment gains (losses) ( 29,778 ) ( 13,500 ) 38,041 ( 82,089 ) Derivative contract gains (losses) — 35 — ( 273 ) $ ( 29,778 ) $ ( 13,465 ) $ 38,041 $ ( 82,362 )

Loans and finance receivables (

Loans and finance receivables (Tables)	9 Months Ended
	Sep. 30, 2023
Schedule of receivables	Other receivables are comprised of the following (in millions). Receivables of the railroad, utilities and energy businesses at September 30, 2023 included approximately $ 2.0 billion related to PTC. September 30, December 31, Insurance and other: Insurance premiums receivable $ 19,646 $ 18,395 Reinsurance recoverables 7,185 7,106 Trade receivables 15,454 14,510 Other 4,259 4,154 Allowances for credit losses ( 666 ) ( 675 ) $ 45,878 $ 43,490 Railroad, utilities and energy: Trade receivables $ 5,795 $ 4,182 Other 1,219 754 Allowances for credit losses ( 166 ) ( 141 ) $ 6,848 $ 4,795
Loans and Finance Receivables [Member]
Schedule of receivables	Loans and finance receivables are summarized as follows (in millions). September 30, December 31, Loans and finance receivables before allowances and discounts $ 25,573 $ 24,664 Allowances for credit losses ( 926 ) ( 856 ) Unamortized acquisition discounts and points ( 638 ) ( 600 ) $ 24,009 $ 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 nine months of 2023 and 2022 follow (in millions). First Nine Months 2023 2022 Balance at beginning of year $ 856 $ 765 Provision for credit losses 122 45 Charge-offs, net of recoveries ( 52 ) ( 25 ) Balance at September 30 $ 926 $ 785
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 September 30, 2023 follows (in millions). Origination Year 2023 2022 2021 2020 2019 Prior Total Performing $ 4,474 $ 4,466 $ 3,394 $ 2,633 $ 1,861 $ 7,681 $ 24,509 Non-performing 4 6 10 8 8 42 78 $ 4,478 $ 4,472 $ 3,404 $ 2,641 $ 1,869 $ 7,723 $ 24,587

Other receivables (Tables)

Other receivables (Tables)	9 Months Ended
	Sep. 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 September 30, 2023 included approximately $ 2.0 billion related to PTC. September 30, December 31, Insurance and other: Insurance premiums receivable $ 19,646 $ 18,395 Reinsurance recoverables 7,185 7,106 Trade receivables 15,454 14,510 Other 4,259 4,154 Allowances for credit losses ( 666 ) ( 675 ) $ 45,878 $ 43,490 Railroad, utilities and energy: Trade receivables $ 5,795 $ 4,182 Other 1,219 754 Allowances for credit losses ( 166 ) ( 141 ) $ 6,848 $ 4,795

Inventories (Tables)

Inventories (Tables)	9 Months Ended
	Sep. 30, 2023
Inventory Disclosure [Abstract]
Schedule of inventories	Inventories of our insurance and other businesses are comprised of the following (in millions). September 30, December 31, Raw materials $ 6,350 $ 6,381 Work in process and other 3,501 3,464 Finished manufactured goods 5,243 5,739 Goods acquired for resale 9,661 9,782 $ 24,755 $ 25,366

Property, plant and equipment_2

Property, plant and equipment including equipment held for lease (Tables)	9 Months Ended
	Sep. 30, 2023
Schedule of depreciation expense	Depreciation expense for the first nine months of 2023 and 2022 is summarized below (in millions). First Nine Months 2023 2022 Insurance and other $ 1,776 $ 1,690 Railroad, utilities and energy 5,302 4,646 $ 7,078 $ 6,336
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). September 30, December 31, Land, buildings and improvements $ 14,772 $ 14,761 Machinery and equipment 27,973 26,690 Furniture, fixtures and other 5,443 4,847 48,188 46,298 Accumulated depreciation ( 26,430 ) ( 25,185 ) $ 21,758 $ 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 PTC are included in land, buildings, improvements and other within the utilities and energy section below. September 30, December 31, Railroad: Land, track structure and other roadway $ 69,731 $ 67,350 Locomotives, freight cars and other equipment 16,125 16,031 Construction in progress 1,919 1,743 87,775 85,124 Accumulated depreciation ( 19,046 ) ( 17,899 ) 68,729 67,225 Utilities and energy: Utility generation, transmission and distribution systems 93,667 92,759 Interstate natural gas pipeline assets 18,800 18,328 Independent power plants and other assets 14,668 14,650 Land, buildings, improvements and other 8,560 — Construction in progress 8,947 5,357 144,642 131,094 Accumulated depreciation ( 39,915 ) ( 38,051 ) 104,727 93,043 $ 173,456 $ 160,268

Equipment held for lease (Table

Equipment held for lease (Tables)	9 Months Ended
	Sep. 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). September 30, December 31, Railcars $ 9,912 $ 9,612 Aircraft 11,840 10,667 Other 5,430 5,212 27,182 25,491 Accumulated depreciation ( 10,898 ) ( 9,907 ) $ 16,284 $ 15,584
Summary of fixed and variable operating lease revenues	Fixed and variable operating lease revenues for the third quarter and first nine months of 2023 and 2022 are summarized below (in millions). Third Quarter First Nine Months 2023 2022 2023 2022 Fixed lease revenue $ 1,502 $ 1,344 $ 4,397 $ 3,796 Variable lease revenue 602 615 1,830 1,722 $ 2,104 $ 1,959 $ 6,227 $ 5,518

Goodwill and other intangible_2

Goodwill and other intangible assets (Tables)	9 Months Ended
	Sep. 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 nine months of 2023 and for the year ended December 31, 2022 follow (in millions). September 30, December 31, Balance at beginning of year $ 78,119 $ 73,875 Business acquisitions 8,382 4,657 Other, including acquisition period remeasurements and foreign currency translation ( 849 ) ( 413 ) Balance at end of period* $ 85,652 $ 78,119 —————— * Net of accumulated goodwill impairm ents of $ 11.0 billion as of Se ptember 30, 2023 and December 31, 2022 .
Schedule of intangible assets	Other intangible assets are summarized below (in millions). September 30, 2023 December 31, 2022 Gross Accumulated Net Gross Accumulated Net Insurance and other: Customer relationships $ 28,266 $ 7,716 $ 20,550 $ 27,765 $ 7,174 $ 20,591 Trademarks and trade names 5,619 842 4,777 5,603 822 4,781 Patents and technology 5,083 3,984 1,099 4,943 3,748 1,195 Other 4,804 1,735 3,069 4,150 1,530 2,620 $ 43,772 $ 14,277 $ 29,495 $ 42,461 $ 13,274 $ 29,187 Railroad, utilities and energy: Customer relationships and contracts $ 5,276 $ 753 $ 4,523 $ 1,507 $ 541 $ 966 Trademarks and trade names 2,228 57 2,171 217 39 178 Other 1,106 91 1,015 190 42 148 $ 8,610 $ 901 $ 7,709 $ 1,914 $ 622 $ 1,292

Unpaid losses and loss adjust_2

Unpaid losses and loss adjustment expenses (Tables)	9 Months Ended
	Sep. 30, 2023
Insurance [Abstract]
Schedule of liability for unpaid claims and claims adjustment expense	Reconciliations of the changes in unpaid losses and loss adjustment expenses (“claim liabilities”), excluding liabilities under retroactive reinsurance contracts (see Note 15), for the nine months ended September 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 44,537 44,472 Prior accident years ( 3,126 ) ( 2,141 ) Total 41,411 42,331 Paid losses and loss adjustment expenses: Current accident year ( 16,962 ) ( 17,543 ) Prior accident years ( 22,171 ) ( 18,564 ) Total ( 39,133 ) ( 36,107 ) Foreign currency effect 68 ( 1,044 ) Balances at September 30: Net liabilities 104,793 88,884 Reinsurance recoverable on unpaid losses 5,031 2,758 Gross liabilities $ 109,824 $ 91,642

Retroactive reinsurance contr_2

Retroactive reinsurance contracts (Tables)	9 Months Ended
	Sep. 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 for the nine months ended September 30, 2023 and 2022 follow (in millions). 2023 2022 Balances at beginning of year $ 35,415 $ 37,855 Incurred losses and loss adjustment expenses 13 ( 23 ) Paid losses and loss adjustment expenses ( 1,471 ) ( 1,567 ) Foreign currency effect ( 38 ) ( 289 ) Balances at September 30 $ 33,919 $ 35,976 Incurred losses and loss adjustment expenses $ 13 $ ( 23 ) Deferred charge amortization and adjustments 605 649 Incurred losses and loss adjustment expenses included in the Consolidated $ 618 $ 626

Long-duration insurance contr_2

Long-duration insurance contracts (Tables)	9 Months Ended
	Sep. 30, 2023
Insurance [Abstract]
Summary of life, annuity and health insurance benefits liabilities	Our life, annuity and health insurance benefits liabilities as of September 30, 2023 and 2022, disaggregated for our two primary product categories, periodic payment annuities and life and health insurance, were as follows (in millions). Other liabilities primarily consist of incurred-but-not-reported claims and claims in the course of settlement. September 30, 2023 2022 Periodic payment annuities $ 9,940 $ 10,109 Life and health 5,365 5,474 Other liabilities 3,251 3,330 $ 18,556 $ 18,913
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 Effect of cash flow assumption changes — — 346 1,342 Effect of actual from expected results 3 126 ( 425 ) 742 Change in benefits, net ( 349 ) ( 235 ) ( 2,059 ) ( 2,022 ) Interest accrual 402 404 1,288 1,221 Foreign currency effect 27 ( 127 ) ( 528 ) ( 2,887 ) Ending balance at original discount rate 11,632 11,429 62,206 58,529 Effect of changes in discount rate assumptions ( 1,692 ) ( 1,320 ) ( 13,434 ) ( 11,400 ) Expected future policy benefits at September 30 $ 9,940 $ 10,109 $ 48,772 $ 47,129 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 Effect of cash flow assumption changes 276 1,333 Effect of actual from expected results ( 266 ) 472 Change in premiums, net ( 1,833 ) ( 1,609 ) Interest accrual 1,125 1,062 Foreign currency effect ( 502 ) ( 2,717 ) Ending balance at original discount rate 55,335 51,818 Effect of changes in discount rate assumptions ( 11,928 ) ( 10,163 ) Expected future net premiums at September 30 $ 43,407 $ 41,655 Liability for future policy benefits at September 30 $ 9,940 $ 10,109 $ 5,365 $ 5,474 Reinsurance recoverables — — ( 1,399 ) ( 1,493 ) Liability for future policy benefits at September 30, $ 9,940 $ 10,109 $ 3,966 $ 3,981
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 September 30, 2023 and 2022 are summarized below (in millions). Undiscounted expected Discounted expected Undiscounted expected 2023 2022 2023 2022 2023 2022 Periodic payment annuities $ — $ — $ — $ — $ 31,049 $ 31,065 Life and health 106,518 101,577 64,394 60,734 101,882 97,031
Summary of gross premiums earned and net interest expense	Gross premiums earned on long-duration insurance 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 in our Consolidated Statements of Earnings. Gross premiums earned and interest expense before reinsurance ceded for the first nine months of 2023 and 2022 were as follows (in millions). Gross Premiums Interest Expense 2023 2022 2023 2022 Periodic payment annuities $ — $ 529 $ 402 $ 404 Life and health 2,587 2,700 163 159
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 September 30, 2023 and 2022 for periodic payment annuities and life and health insurance are summarized below. 2023 2022 Periodic payment annuities Weighted average discount rate 5.9 % 5.5 % Weighted average accretion rate 4.8 % 4.7 % Weighted average duration 16 years 17 years Life and health Weighted average discount rate 5.4 % 5.0 % Weighted average accretion rate 3.4 % 3.4 % Weighted average duration 14 years 14 years

Notes payable and other borro_2

Notes payable and other borrowings (Tables)	9 Months Ended
	Sep. 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 September 30, 2023. Weighted September 30, December 31, Insurance and other: Berkshire Hathaway Inc. (“Berkshire”): U.S. Dollar denominated due 2025 - 2047 3.5 % $ 3,737 $ 6,231 Euro denominated due 2024 - 2041 1.1 % 5,884 7,344 Japanese Yen denominated due 2024 - 2060 0.7 % 7,585 7,818 Berkshire Hathaway Finance Corporation (“BHFC”): U.S. Dollar denominated due 2027 - 2052 3.6 % 14,462 14,458 Great Britain Pound denominated due 2039 - 2059 2.5 % 2,099 2,078 Euro denominated due 2030 - 2034 1.8 % 1,316 1,332 Other subsidiary borrowings due 2023 - 2051 4.6 % 4,951 5,967 Subsidiary short-term borrowings 7.1 % 907 1,310 $ 40,941 $ 46,538
Railroad, Utilities and Energy [Member]
Schedule of short and long term outstanding debt disclosure	Weighted September 30, December 31, Railroad, utilities and energy: Berkshire Hathaway Energy Company (“BHE”) and subsidiaries: BHE senior unsecured debt due 2023 - 2053 4.4 % $ 13,600 $ 13,996 Subsidiary and other debt due 2023 - 2064 4.4 % 39,119 37,639 Short-term borrowings 5.9 % 1,617 1,119 Pilot Travel Centers (“PTC”) and subsidiaries due 2023 - 2028 7.2 % 5,999 — Burlington Northern Santa Fe (“BNSF”) and subsidiaries due 2023 - 2097 4.6 % 23,505 23,452 $ 83,840 $ 76,206

Fair value measurements (Tables

Fair value measurements (Tables)	9 Months Ended
	Sep. 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, 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 Level 1 Level 2 Level 3 September 30, 2023 Investments in fixed maturity securities: U.S. Treasury, U.S. government corporations $ 9,533 $ 9,533 $ 9,499 $ 34 $ — Foreign governments 11,236 11,236 10,978 258 — Corporate bonds 1,425 1,425 — 813 612 Other 241 241 — 241 — Investments in equity securities 318,621 318,621 307,907 11 10,703 Investments in Kraft Heinz & Occidental common stock 27,060 25,489 25,489 — — Loans and finance receivables 24,009 24,370 — 892 23,478 Derivative contract assets (1) 470 470 48 401 21 Derivative contract liabilities (1) 198 198 4 94 100 Notes payable and other borrowings: Insurance and other 40,941 35,245 — 35,210 35 Railroad, utilities and energy 83,840 73,371 — 73,371 — 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 nine months ended September 30, 2023 and 2022 follow (in millions). Balance at Gains Acquisitions Transfers out of Balance at Investments in equity securities : 2023 $ 12,169 $ 190 $ ( 1,661 ) $ — $ 10,698 2022 11,480 581 — — 12,061
Fair value assets and liabilities measured on recurring basis, unobservable inputs, additional information	Quantitative information as of September 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 $ 8,519 Discounted cash flow Expected duration 6 years Discounts for liquidity 372 bps Common stock warrants 2,179 Warrant pricing model Expected duration 6 years Volatility 41 %

Common stock (Tables)

Common stock (Tables)	9 Months Ended
	Sep. 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 nine 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 ( 10,185 ) — ( 10,185 ) 15,277,500 — 15,277,500 Treasury stock acquired — ( 8,044 ) ( 8,044 ) — ( 9,214,983 ) ( 9,214,983 ) Balances at September 30, 2023 641,265 ( 67,930 ) 573,335 1,525,246,852 ( 216,930,259 ) 1,308,316,593

Accumulated other comprehensi_2

Accumulated other comprehensive income (Tables)	9 Months Ended
	Sep. 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 nine months ending September 30, 2023 and 2022 follows (in millions). Unrealized Foreign currency translation Long-duration insurance contracts Defined benefit pension plans Other Total First nine 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 178 ( 187 ) 786 51 ( 48 ) 780 Balance at end of period $ ( 9 ) $ ( 6,329 ) $ 2,327 $ ( 501 ) $ 240 $ ( 4,272 ) First nine 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 ( 767 ) ( 3,674 ) 5,968 47 189 1,763 Balance at end of period $ ( 398 ) $ ( 7,766 ) $ 1,872 $ ( 300 ) $ 232 $ ( 6,360 )

Supplemental cash flow inform_2

Supplemental cash flow information (Tables)	9 Months Ended
	Sep. 30, 2023
Supplemental Cash Flow Elements [Abstract]
Schedule of supplemental cash flow information	A summary of supplemental cash flow information follows (in millions). First Nine Months 2023 2022 Cash paid during the period for: Income taxes $ 5,768 $ 3,474 Interest: Insurance and other 1,077 917 Railroad, utilities and energy 2,670 2,323 Non-cash investing and financing activities: Liabilities assumed in connection with business acquisitions 10,832 39

Revenues from contracts with _2

Revenues from contracts with customers (Tables)	9 Months Ended
	Sep. 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 third quarter and first nine months of 2023 and 2022 (in millions). Revenues from PTC in 2023 are for the eight months ending September 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 PTC Insurance, Total Three months ending September 30, 2023 Manufactured products: Industrial and commercial products $ 7,008 $ — $ 53 $ — $ — $ — $ — $ 7,061 Building products 5,211 — — — — — — 5,211 Consumer products 4,578 — — — — — — 4,578 Grocery and convenience store distribution — 8,212 — — — — — 8,212 Food and beverage distribution — 4,775 — — — — — 4,775 Auto sales — — 2,752 — — — — 2,752 Other retail and wholesale distribution 807 — 3,933 — — 688 — 5,428 Service 385 250 1,390 5,811 1,141 79 — 9,056 Electricity, natural gas and fuel — — — — 5,804 12,320 — 18,124 Total 17,989 13,237 8,128 5,811 6,945 13,087 — 65,197 Other revenues 1,179 42 1,793 18 324 58 24,599 28,013 $ 19,168 $ 13,279 $ 9,921 $ 5,829 $ 7,269 $ 13,145 $ 24,599 $ 93,210 Nine months ending September 30, 2023 Manufactured products: Industrial and commercial products $ 21,458 $ — $ 172 $ — $ — $ — $ — $ 21,630 Building products 15,147 — — — — — — 15,147 Consumer products 12,956 — — — — — — 12,956 Grocery and convenience store distribution — 23,540 — — — — — 23,540 Food and beverage distribution — 14,439 — — — — — 14,439 Auto sales — — 8,106 — — — — 8,106 Other retail and wholesale distribution 2,420 — 12,301 — — 1,791 — 16,512 Service 1,086 747 4,106 17,587 3,169 188 — 26,883 Electricity, natural gas and fuel — — — — 15,874 35,238 — 51,112 Total 53,067 38,726 24,685 17,587 19,043 37,217 — 190,325 Other revenues 3,440 131 5,247 51 1,015 157 70,740 80,781 $ 56,507 $ 38,857 $ 29,932 $ 17,638 $ 20,058 $ 37,374 $ 70,740 $ 271,106 Manufacturing McLane Service BNSF Berkshire Insurance, Total Three months ending September 30, 2022 Manufactured products: Industrial and commercial products $ 6,145 $ — $ 51 $ — $ — $ — $ 6,196 Building products 5,928 — — — — — 5,928 Consumer products 4,753 — — — — — 4,753 Grocery and convenience store distribution — 8,315 — — — — 8,315 Food and beverage distribution — 4,946 — — — — 4,946 Auto sales — — 2,686 — — — 2,686 Other retail and wholesale distribution 803 — 4,189 — — — 4,992 Service 328 277 1,006 6,646 1,328 — 9,585 Electricity and natural gas — — — — 5,905 — 5,905 Total 17,957 13,538 7,932 6,646 7,233 — 53,306 Other revenues 1,012 32 1,609 17 320 20,608 23,598 $ 18,969 $ 13,570 $ 9,541 $ 6,663 $ 7,553 $ 20,608 $ 76,904 Nine months ending September 30, 2022 Manufactured products: Industrial and commercial products $ 18,219 $ — $ 148 $ — $ — $ — $ 18,367 Building products 17,317 — — — — — 17,317 Consumer products 15,355 — — — — — 15,355 Grocery and convenience store distribution — 24,000 — — — — 24,000 Food and beverage distribution — 14,510 — — — — 14,510 Auto sales — — 7,888 — — — 7,888 Other retail and wholesale distribution 2,343 — 12,629 — — — 14,972 Service 894 739 3,090 19,173 4,001 — 27,897 Electricity and natural gas — — — — 15,359 — 15,359 Total 54,128 39,249 23,755 19,173 19,360 — 155,665 Other revenues 2,962 97 4,470 46 748 59,960 68,283 $ 57,090 $ 39,346 $ 28,225 $ 19,219 $ 20,108 $ 59,960 $ 223,948
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 exceeding one year as of September 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 $ 3,191 $ 20,278 $ 23,469 Other sales and service contracts 3,096 5,178 8,274

Business segment data (Tables)

Business segment data (Tables)	9 Months Ended
	Sep. 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, freight rail transportation, utilities and energy, 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 (“PTC”) on January 31, 2023 and PTC is considered a reportable segment beginning February 1, 2023. In this presentation, the revenues and pre-tax earnings of the PTC segment are for the eight months ending September 30, 2023. Previously, our earnings from PTC 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 third quarter and first nine months of 2023 and 2022 were as follows (in millions). Third Quarter First Nine Months 2023 2022 2023 2022 Revenues of Operating Businesses Insurance: Underwriting: GEICO $ 9,844 $ 9,808 $ 29,184 $ 29,169 Berkshire Hathaway Primary Group 4,449 3,485 12,643 9,916 Berkshire Hathaway Reinsurance Group 7,067 5,461 19,890 15,238 Investment income 2,948 1,683 8,258 5,331 Total insurance 24,308 20,437 69,975 59,654 BNSF 5,847 6,693 17,694 19,301 Berkshire Hathaway Energy (“BHE”) 7,281 7,557 20,094 20,122 Pilot Travel Centers (“PTC”) 13,166 — 37,428 — Manufacturing 19,174 19,000 56,565 57,193 McLane 13,477 13,569 39,419 39,346 Service and retailing 9,946 9,567 30,018 28,299 93,199 76,823 271,193 223,915 Reconciliation of segments to consolidated amount Corporate, eliminations and other 11 81 ( 87 ) 33 $ 93,210 $ 76,904 $ 271,106 $ 223,948 Third Quarter First Nine Months 2023 2022 2023 2022 Earnings (Loss) Before Income Taxes of Operating Businesses Insurance: Underwriting: GEICO $ 1,053 $ ( 759 ) $ 2,270 $ ( 1,424 ) Berkshire Hathaway Primary Group 510 ( 281 ) 1,050 53 Berkshire Hathaway Reinsurance Group 1,437 ( 251 ) 2,495 1,191 Investment income 2,933 1,678 8,230 5,322 Total insurance 5,933 387 14,045 5,142 BNSF 1,608 1,884 4,872 5,844 BHE ( 147 ) 1,347 700 2,651 PTC 291 — 613 — Manufacturing 3,077 2,883 8,791 8,735 McLane 116 112 358 270 Service and retailing 1,186 1,202 3,669 3,536 12,064 7,815 33,048 26,178 Reconciliation of segments to consolidated amount Investment and derivative gains (losses) ( 29,778 ) ( 13,465 ) 38,041 ( 82,362 ) Interest expense, not allocated to segments ( 100 ) ( 99 ) ( 317 ) ( 303 ) Equity method investments 262 415 1,461 958 Corporate, eliminations and other 593 1,076 995 2,920 $ ( 16,959 ) $ ( 4,258 ) $ 73,228 $ ( 52,609 )

New accounting pronouncements -

New accounting pronouncements - Summary of periodic payment annuity and life and health Insurance benefits liabilities (Detail) - ASU 2018-12 [Member] $ in Millions	Jan. 01, 2021 USD ($)
Liabilities for Guarantees on Long-Duration Contracts [Line Items]
Reclassifications to Other Policyholder Liabilities	$ (1,215)
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
Periodic Payment Annuities [Member]
Liabilities for Guarantees on Long-Duration Contracts [Line Items]
Reclassifications to Other Policyholder Liabilities	(286)
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
Life and Health [Member]
Liabilities for Guarantees on Long-Duration Contracts [Line Items]
Reclassifications to Other Policyholder Liabilities	(929)
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

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						9 Months Ended
		Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2023	Sep. 30, 2022
Costs and Expenses [Abstract]
Earnings (loss) before income taxes		$ (16,959)			$ (4,258)			$ 73,228	$ (52,609)
Income Tax Expense (Benefit)		(4,392)			(1,560)			13,839	(12,374)
Net earnings (loss)		(12,567)	$ 36,199	$ 35,757	(2,698)	$ (43,242)	$ 5,705	59,389	(40,235)
Net earnings (loss) attributable to Berkshire Hathaway shareholders		(12,767)			(2,798)			58,649	(40,839)
Other Comprehensive Income (Loss), Net of Tax [Abstract]
Foreign currency translation, pre-tax		(801)			(1,727)			(169)	(3,792)
Long-duration insurance contracts, pre-tax					1,782				7,594
Applicable income taxes					(380)				(1,626)
Other comprehensive income, net		(52)	$ 757	$ 82	(711)	$ 372	$ 2,016	787	1,677
Comprehensive income attributable to Berkshire Hathaway shareholders		$ (12,799)			$ (3,455)			$ 59,429	$ (39,076)
Equivalent Class A [Member]
Other Comprehensive Income (Loss), Net of Tax [Abstract]
Net earnings (loss) per average equivalent		$ (8,824)			$ (1,907)			$ 40,422	$ (27,768)
Equivalent Class B [Member]
Other Comprehensive Income (Loss), Net of Tax [Abstract]
Net earnings (loss) per average equivalent	[1]	$ (5.88)			$ (1.27)			$ 26.95	$ (18.51)
Insurance And Other [Member]
Revenues [Abstract]
Insurance premiums earned		$ 21,360			$ 18,754			$ 61,717	$ 54,323
Costs and Expenses [Abstract]
Life, annuity and health insurance benefits		1,144			1,428			3,057	3,951
Insurance underwriting expenses		$ 3,496			2,613			$ 10,812	7,594
Previously Reported [Member]
Costs and Expenses [Abstract]
Earnings (loss) before income taxes					(4,117)				(52,787)
Income Tax Expense (Benefit)					(1,529)				(12,408)
Net earnings (loss)					(2,588)				(40,379)
Net earnings (loss) attributable to Berkshire Hathaway shareholders					(2,688)				(40,983)
Other Comprehensive Income (Loss), Net of Tax [Abstract]
Foreign currency translation, pre-tax					(1,727)				(3,794)
Other comprehensive income, net					(2,113)				(4,293)
Comprehensive income attributable to Berkshire Hathaway shareholders					$ (4,747)				$ (45,190)
Previously Reported [Member] | Equivalent Class A [Member]
Other Comprehensive Income (Loss), Net of Tax [Abstract]
Net earnings (loss) per average equivalent					$ (1,832)				$ (27,866)
Previously Reported [Member] | Equivalent Class B [Member]
Other Comprehensive Income (Loss), Net of Tax [Abstract]
Net earnings (loss) per average equivalent					$ (1.22)				$ (18.58)
Previously Reported [Member] | Insurance And Other [Member]
Revenues [Abstract]
Insurance premiums earned					$ 18,810				$ 54,389
Costs and Expenses [Abstract]
Life, annuity and health insurance benefits					1,450				4,055
Insurance underwriting expenses					2,506				7,734
Revision of Prior Period, Adjustment [Member]
Costs and Expenses [Abstract]
Earnings (loss) before income taxes					(141)				178
Income Tax Expense (Benefit)					(31)				34
Net earnings (loss)					(110)				144
Net earnings (loss) attributable to Berkshire Hathaway shareholders					(110)				144
Other Comprehensive Income (Loss), Net of Tax [Abstract]
Foreign currency translation, pre-tax									2
Long-duration insurance contracts, pre-tax					1,782				7,594
Applicable income taxes					(380)				(1,626)
Other comprehensive income, net					1,402				5,970
Comprehensive income attributable to Berkshire Hathaway shareholders					$ 1,292				$ 6,114
Revision of Prior Period, Adjustment [Member] | Equivalent Class A [Member]
Other Comprehensive Income (Loss), Net of Tax [Abstract]
Net earnings (loss) per average equivalent					$ (75)				$ 98
Revision of Prior Period, Adjustment [Member] | Equivalent Class B [Member]
Other Comprehensive Income (Loss), Net of Tax [Abstract]
Net earnings (loss) per average equivalent					$ (0.05)				$ 0.07
Revision of Prior Period, Adjustment [Member] | Insurance And Other [Member]
Revenues [Abstract]
Insurance premiums earned					$ (56)				$ (66)
Costs and Expenses [Abstract]
Life, annuity and health insurance benefits					(22)				(104)
Insurance underwriting expenses					$ 107				$ (140)
[1] Net earnings per average equivalent Class B share outstanding are 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				3 Months Ended			8 Months Ended	9 Months Ended
	Sep. 01, 2023 USD ($)	Jan. 31, 2023 USD ($)	Oct. 19, 2022 USD ($)	Sep. 30, 2023 USD ($) Location Store	Mar. 31, 2023 USD ($)	Sep. 30, 2022 USD ($)	Sep. 30, 2023 USD ($) Location Store	Sep. 30, 2023 USD ($) Location Store	Sep. 30, 2022 USD ($)	Aug. 31, 2023
Business Acquisition [Line Items]
Revenues				$ 65,197		$ 53,306		$ 190,325	$ 155,665
Net earnings attributable to Berkshire shareholders				(12,767)		(2,798)		58,649	(40,839)
Equity method earnings				$ 262		$ 415		$ 1,461	$ 958
Pilot Travel Centers LLC [Member]
Business Acquisition [Line Items]
Percentage of additional interest acquired		41.40%
Business acquisition, cash consideration		$ 8,200
Economic interest		38.60%		38.60%			38.60%	38.60%
Revenues							$ 37,400
Net earnings attributable to Berkshire shareholders							$ 380
One-time, non-cash remeasurement gain recognized					$ 3,000
Pilot Travel Centers LLC [Member] | Canadian Provinces [Member] | Travel Center Locations [Member]
Business Acquisition [Line Items]
Number of places retail locations located | Location				6			6	6
Pilot Travel Centers LLC [Member] | States [Member] | Travel Center Locations [Member]
Business Acquisition [Line Items]
Number of places retail locations located | Location				44			44	44
Pilot Travel Centers LLC [Member] | U.S. and Canada [Member] | Travel Center Locations [Member] | Minimum [Member]
Business Acquisition [Line Items]
Number of retail | Store				750			750	750
Alleghany Corporation [Member]
Business Acquisition [Line Items]
Business acquisition, cash consideration			$ 11,500
Business acquisition, effective date of acquisition			Oct. 19, 2022
Cove Point LNG LP [Member] | Berkshire Hathaway Energy [Member]
Business Acquisition [Line Items]
Business acquisition, cash consideration	$ 3,300
Business acquisition, effective date of acquisition	Sep. 01, 2023
Excess consideration paid for acquiring noncontrolling Interest	$ 667
Cove Point LNG LP [Member] | Limited Partner [Member] | Berkshire Hathaway Energy [Member]
Business Acquisition [Line Items]
Percentage of additional interest acquired	50%
Economic interest										25%
Economic interest	75%
Cove Point LNG LP [Member] | Variable Interest Entity, Primary Beneficiary [Member] | General Partner [Member] | Berkshire Hathaway Energy [Member]
Business Acquisition [Line Items]
Economic interest	100%

Significant business acquisit_4

Significant business acquisitions - Summary of preliminary values of identified assets acquired and liabilities assumed (Detail) - USD ($) $ in Millions	Sep. 30, 2023	[1]	Jan. 31, 2023	Dec. 31, 2022	[1]	Oct. 19, 2022	Dec. 31, 2021
Assets acquired
Goodwill	$ 85,652			$ 78,119			$ 73,875
Pilot Travel Centers LLC [Member]
Assets acquired
Property, plant and equipment			$ 8,189
Goodwill and other intangible assets			13,202
Other assets			6,994
Assets acquired			28,385
Net assets			14,365
Liabilities assumed and noncontrolling interests
Notes payable			5,876
Other liabilities			4,774
Liabilities assumed			10,650
Noncontrolling interests, predominantly redeemable			3,370
Liabilities assumed and noncontrolling interests			$ 14,020
Alleghany Corporation [Member]
Assets acquired
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
Net assets						11,505
Liabilities assumed and noncontrolling interests
Unpaid losses and loss adjustment expenses						15,080
Unearned premiums						3,536
Notes payable						2,169
Other liabilities						3,300
Liabilities assumed						$ 24,085
[1] Net of accumulated goodwill impairm ents of $ 11.0 billion as of Se ptember 30, 2023 and December 31, 2022 .

Significant business acquisit_5

Significant business acquisitions - Summary of unaudited pro forma consolidated earnings (Detail) - Alleghany and PTC Acquisitions [Member] $ / shares in Units, $ in Millions	9 Months Ended
	Sep. 30, 2022 USD ($) $ / shares
Business Acquisition [Line Items]
Revenues	$ 287,682
Net earnings (loss) attributable to Berkshire Hathaway shareholders	$ (41,161)
Common Class A [Member]
Business Acquisition [Line Items]
Net earnings (loss) per equivalent Class A common share | $ / shares	$ (27,987)

Investments in fixed maturity_3

Investments in fixed maturity securities (Detail) - USD ($) $ in Millions	Sep. 30, 2023	Dec. 31, 2022
Summary of Investment Holdings [Line Items]
Amortized cost of fixed maturity securities	$ 22,462	$ 25,173
Unrealized gains on fixed maturity securities	251	395
Unrealized losses on fixed maturity securities	(278)	(440)
Fair value of fixed maturity securities	22,435	25,128
U.S. Treasury, U.S. government corporations and agencies [Member]
Summary of Investment Holdings [Line Items]
Amortized cost of fixed maturity securities	9,663	10,039
Unrealized gains on fixed maturity securities	1	12
Unrealized losses on fixed maturity securities	(131)	(249)
Fair value of fixed maturity securities	9,533	9,802
Foreign governments [Member]
Summary of Investment Holdings [Line Items]
Amortized cost of fixed maturity securities	11,323	10,454
Unrealized gains on fixed maturity securities	43	50
Unrealized losses on fixed maturity securities	(130)	(177)
Fair value of fixed maturity securities	11,236	10,327
Corporate bonds [Member]
Summary of Investment Holdings [Line Items]
Amortized cost of fixed maturity securities	1,247	1,945
Unrealized gains on fixed maturity securities	190	256
Unrealized losses on fixed maturity securities	(12)	(6)
Fair value of fixed maturity securities	1,425	2,195
Other [Member]
Summary of Investment Holdings [Line Items]
Amortized cost of fixed maturity securities	229	2,735
Unrealized gains on fixed maturity securities	17	77
Unrealized losses on fixed maturity securities	(5)	(8)
Fair value of fixed maturity securities	$ 241	$ 2,804

Investments in fixed maturity_4

Investments in fixed maturity securities - Narrative (Detail) - USD ($) $ in Millions	Sep. 30, 2023	Dec. 31, 2022
Summary of Investment Holdings [Line Items]
Fair value of fixed maturity securities	$ 22,435	$ 25,128
Fair values of fixed maturity securities that mature within next twelve months	17,261
US and Foreign government [Member]
Summary of Investment Holdings [Line Items]
Fair values of fixed maturity securities that mature within next twelve months	$ 17,200
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	Sep. 30, 2023	Dec. 31, 2022
Summary of Investment Holdings [Line Items]
Due in one year or less - amortized cost	$ 17,453
Due after one year through five years - amortized cost	4,018
Due after five years through ten years - amortized cost	696
Due after ten years - amortized cost	135
Amortized cost of mortgage-backed securities	160
Amortized cost of fixed maturity securities	22,462	$ 25,173
Due in one year or less - fair value	17,261
Due after one year through five years - fair value	3,999
Due after five years through ten years - fair value	867
Due after ten years - fair value	138
Fair value of mortgage-backed securities	170
Fair value of fixed maturity securities	$ 22,435	$ 25,128

Investments in equity securit_3

Investments in equity securities (Detail) - USD ($) $ in Millions	Sep. 30, 2023	[1]	Dec. 31, 2022	[2]
Summary of Investment Holdings [Line Items]
Cost Basis	$ 111,384		$ 131,610
Net Unrealized Gains	207,237		177,183
Fair Value	318,621		308,793
Banks, insurance and finance [Member]
Summary of Investment Holdings [Line Items]
Cost Basis	24,760		25,893
Net Unrealized Gains	37,202		43,663
Fair Value	61,962		69,556
Consumer Products [Member]
Summary of Investment Holdings [Line Items]
Cost Basis	35,471		40,508
Net Unrealized Gains	146,789		112,384
Fair Value	182,260		152,892
Commercial, industrial and other [Member]
Summary of Investment Holdings [Line Items]
Cost Basis	51,153		65,209
Net Unrealized Gains	23,246		21,136
Fair Value	$ 74,399		$ 86,345
[1] Approximately 78 % of the aggregate fair value was concentrated in five companies (American Express Company – $ 22.6 billion; Apple Inc. – $ 156.8 billion; Bank of America Corporation – $ 28.3 billion; The Coca-Cola Company – $ 22.4 billion and Chevron Corporation – $ 18.6 billion). Approximately 75 % of the aggregate fair value was concentrated in five companies (American Express Company – $ 22.4 billion; Apple Inc. – $ 119.0 billion; Bank of America Corporation – $ 34.2 billion; The Coca-Cola Company – $ 25.4 billion and Chevron Corporation – $ 30.0 billion).

Investments in equity securit_4

Investments in equity securities (Parenthetical) (Detail) $ in Millions	9 Months Ended		12 Months Ended
	Sep. 30, 2023 USD ($) Company		Dec. 31, 2022 USD ($) Company
Summary of Investment Holdings [Line Items]
Equity Securities, Fv-Ni	$ 318,621	[1]	$ 308,793	[2]
American Express Company [Member]
Summary of Investment Holdings [Line Items]
Equity Securities, Fv-Ni	22,600		22,400
Apple Inc. [Member]
Summary of Investment Holdings [Line Items]
Equity Securities, Fv-Ni	156,800		119,000
Bank of America Corporation [Member]
Summary of Investment Holdings [Line Items]
Equity Securities, Fv-Ni	28,300		34,200
Coca Cola Company [Member]
Summary of Investment Holdings [Line Items]
Equity Securities, Fv-Ni	22,400		25,400
Chevron Corporation [Member]
Summary of Investment Holdings [Line Items]
Equity Securities, Fv-Ni	$ 18,600		$ 30,000
Equity Securities [Member] | American Express Company, Apple Inc., Bank of America Corporation, The Coca-Cola Company and Chevron Corporation [Member] | Investment Concentration [Member]
Summary of Investment Holdings [Line Items]
Concentration percentage	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 – $ 22.6 billion; Apple Inc. – $ 156.8 billion; Bank of America Corporation – $ 28.3 billion; The Coca-Cola Company – $ 22.4 billion and Chevron Corporation – $ 18.6 billion). Approximately 75 % of the aggregate fair value was concentrated in five companies (American Express Company – $ 22.4 billion; Apple Inc. – $ 119.0 billion; Bank of America Corporation – $ 34.2 billion; The Coca-Cola Company – $ 25.4 billion and Chevron Corporation – $ 30.0 billion).

Investments in equity securit_5

Investments in equity securities - Narrative (Detail) - USD ($) $ / shares in Units, $ in Billions	9 Months Ended
	Sep. 30, 2023	Aug. 04, 2022	Dec. 31, 2019
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	20.80%
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	$ 8.5
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	$ 1.5
Investment in preferred stock, mandatory redemption price percentage of liquidation value	110%
Occidental Petroleum Corporation [Member] | Cumulative Perpetual Preferred Stock and Warrants [Member] | Investment Commitment [Member]
Summary of Investment Holdings [Line Items]
Investment commitment amount			$ 10

Equity method investments - Nar

Equity method investments - Narrative (Detail) - USD ($)	1 Months Ended	3 Months Ended		9 Months Ended
	Jan. 31, 2023	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Jun. 30, 2023	Dec. 31, 2022
Schedule Of Equity Method Investments [Line Items]
Equity method investments		$ 27,496,000,000		$ 27,496,000,000			$ 28,050,000,000
Equity method earnings		$ 262,000,000	$ 415,000,000	$ 1,461,000,000	$ 958,000,000
The Kraft Heinz Company [Member]
Schedule Of Equity Method Investments [Line Items]
Equity method investment ownership percentage		26.50%		26.50%
Equity method investments		$ 13,073,000,000		$ 13,073,000,000			12,937,000,000
Equity method earnings		$ 69,000,000	114,000,000	$ 556,000,000	391,000,000
Occidental Petroleum Corporation [Member]
Schedule Of Equity Method Investments [Line Items]
Equity method investment ownership percentage		25.30%		25.30%
Equity method investments		$ 13,987,000,000		$ 13,987,000,000			11,484,000,000
Equity method earnings		$ 169,000,000		$ 773,000,000
Occidental Petroleum Corporation [Member] | Common Stock [Member]
Schedule Of Equity Method Investments [Line Items]
Excess of carrying value of investment over investees equity						$ 8,800,000,000
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		$ 275,000,000		$ 477,000,000

Equity method investments - Sum

Equity method investments - Summary of carrying value and fair value of investments (Detail) - USD ($) $ in Millions	Sep. 30, 2023	Dec. 31, 2022
Schedule Of Equity Method Investments [Line Items]
Carrying Value	$ 27,496	$ 28,050
Kraft Heinz [Member]
Schedule Of Equity Method Investments [Line Items]
Carrying Value	13,073	12,937
Fair Value	10,948	13,249
Occidental [Member]
Schedule Of Equity Method Investments [Line Items]
Carrying Value	13,987	11,484
Fair Value	14,541	12,242
Other [Member]
Schedule Of Equity Method Investments [Line Items]
Carrying Value	$ 436	$ 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		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Schedule Of Equity Method Investments [Line Items]
Equity in Earnings	$ 262	$ 415	$ 1,461	$ 958
Distributions Received	193	205	535	555
Kraft Heinz [Member]
Schedule Of Equity Method Investments [Line Items]
Equity in Earnings	69	114	556	391
Distributions Received	131	131	391	391
Occidental [Member]
Schedule Of Equity Method Investments [Line Items]
Equity in Earnings	169		773
Distributions Received	40		101
Other [Member]
Schedule Of Equity Method Investments [Line Items]
Equity in Earnings	24	301	132	567
Distributions Received	$ 22	$ 74	$ 43	$ 164

Equity method investments - Una

Equity method investments - Unaudited financial information (Detail) - USD ($) $ in Millions	3 Months Ended			9 Months Ended
	Sep. 30, 2023	Jun. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Jun. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Schedule Of Equity Method Investments [Line Items]
Assets	$ 1,019,933			$ 1,019,933			$ 948,465
Liabilities	485,206			485,206			466,784
Sales/ Total revenues and other income	93,210		$ 76,904	271,106		$ 223,948
The Kraft Heinz Company [Member]
Schedule Of Equity Method Investments [Line Items]
Assets	89,656			89,656			90,513
Liabilities	40,198			40,198			41,643
Sales/ Total revenues and other income	6,570		6,505	19,780		19,104
Net earnings attributable to common shareholders	$ 262		$ 432	$ 2,098		$ 1,473
Occidental Petroleum Corporation [Member]
Schedule Of Equity Method Investments [Line Items]
Assets		$ 71,199			$ 71,199		72,609
Liabilities		42,088			42,088		$ 42,524
Sales/ Total revenues and other income		6,731			22,315
Net earnings attributable to common shareholders		$ 605			$ 3,315

Investment and derivative con_3

Investment and derivative contract gains (losses) (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 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	$ (30,354)	$ (12,902)	$ 33,267	$ (80,496)
Equity securities - Investment gains (losses) on securities sold during the period	605	(165)	1,748	(1,085)
Equity securities - Investment gains (losses), total	(29,749)	(13,067)	35,015	(81,581)
Fixed maturity securities - Gross realized gains	3	6	135	18
Fixed maturity securities - Gross realized losses	(29)	(433)	(106)	(509)
Other	(3)	(6)	2,997	(17)
Investment gains (losses)	(29,778)	(13,500)	38,041	(82,089)
Derivative contract gains (losses)		35		(273)
Investment and derivative contract gains (losses)	$ (29,778)	$ (13,465)	$ 38,041	$ (82,362)

Investment and derivative con_4

Investment and derivative contract gains (losses) - Narrative (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Jan. 31, 2023
Derivative Instruments, Gain (Loss) [Line Items]
Sales of equity securities			$ 32,786	$ 17,343
Taxable gains (losses) on sales of equity securities	$ 759	$ 3	5,400	$ (660)
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	Sep. 30, 2023	Dec. 31, 2022	Sep. 30, 2022	Dec. 31, 2021
Receivables [Abstract]
Loans and finance receivables before allowances and discounts	$ 25,573	$ 24,664
Allowances for credit losses	(926)	(856)	$ (785)	$ (765)
Unamortized acquisition discounts and points	(638)	(600)
Loans and finance receivables	$ 24,009	$ 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	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Allowance for Credit Loss [Abstract]
Balance at beginning of year	$ 856	$ 765
Provision for credit losses	122	45
Charge-offs, net of recoveries	(52)	(25)
Balance at September 30	$ 926	$ 785

Loans and finance receivables_3

Loans and finance receivables - Narrative (Detail) - USD ($) $ in Millions	Sep. 30, 2023	Dec. 31, 2022
Accounts, Notes, Loans and Financing Receivable [Line Items]
Aggregated carrying value	$ 25,573	$ 24,664
Term Loan [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Aggregated carrying value	$ 1,000	$ 1,900
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	96%

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	Sep. 30, 2023	Dec. 31, 2022
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and financing receivables by origination year, Total	$ 25,573	$ 24,664
Manufactured Housing Loan Balances [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and financing receivables by origination year, 2023	4,478
Loans and financing receivables by origination year, 2022	4,472
Loans and financing receivables by origination year, 2021	3,404
Loans and financing receivables by origination year, 2020	2,641
Loans and financing receivables by origination year, 2019	1,869
Loans and financing receivables by origination year, Prior	7,723
Loans and financing receivables by origination year, Total	24,587
Performing [Member] | Manufactured Housing Loan Balances [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and financing receivables by origination year, 2023	4,474
Loans and financing receivables by origination year, 2022	4,466
Loans and financing receivables by origination year, 2021	3,394
Loans and financing receivables by origination year, 2020	2,633
Loans and financing receivables by origination year, 2019	1,861
Loans and financing receivables by origination year, Prior	7,681
Loans and financing receivables by origination year, Total	24,509
Non-Performing [Member] | Manufactured Housing Loan Balances [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and financing receivables by origination year, 2023	4
Loans and financing receivables by origination year, 2022	6
Loans and financing receivables by origination year, 2021	10
Loans and financing receivables by origination year, 2020	8
Loans and financing receivables by origination year, 2019	8
Loans and financing receivables by origination year, Prior	42
Loans and financing receivables by origination year, Total	$ 78

Other receivables (Detail)

Other receivables (Detail) - USD ($) $ in Millions	Sep. 30, 2023	Dec. 31, 2022
Insurance and Other [Member]
Accounts Notes And Loans Receivable [Line Items]
Insurance premiums receivable	$ 19,646	$ 18,395
Reinsurance recoverables	7,185	7,106
Trade receivables	15,454	14,510
Other	4,259	4,154
Allowances for credit losses	(666)	(675)
Other receivables	45,878	43,490
Railroad, Utilities and Energy [Member]
Accounts Notes And Loans Receivable [Line Items]
Trade receivables	5,795	4,182
Other	1,219	754
Allowances for credit losses	(166)	(141)
Receivables	$ 6,848	$ 4,795

Other receivables - Narrative (

Other receivables - Narrative (Detail) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Accounts, Notes, Loans and Financing Receivable [Line Items]
Aggregate provisions for credit losses on receivables	$ 399	$ 328
Charge-offs, net of recoveries	384	$ 284
Railroad, Utilities and Energy [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Trade receivables	5,795		$ 4,182
Railroad, Utilities and Energy [Member] | PTC [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Trade receivables	$ 2,000

Inventories (Detail)

Inventories (Detail) - USD ($) $ in Millions	Sep. 30, 2023	Dec. 31, 2022
Inventory Disclosure [Abstract]
Raw materials	$ 6,350	$ 6,381
Work in process and other	3,501	3,464
Finished manufactured goods	5,243	5,739
Goods acquired for resale	9,661	9,782
Total inventory	$ 24,755	$ 25,366

Inventories - Narrative (Detail

Inventories - Narrative (Detail) - Railroad, Utilities and Energy [Member] - Other Assets [Member] $ in Billions	Sep. 30, 2023 USD ($)
Inventory [Line Items]
Inventory	$ 5
PTC [Member]
Inventory [Line Items]
Inventory	$ 2.5

Property, plant and equipment (

Property, plant and equipment (Detail) - USD ($) $ in Millions	Sep. 30, 2023	Dec. 31, 2022
Insurance and Other [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 48,188	$ 46,298
Property, plant and equipment, accumulated depreciation	(26,430)	(25,185)
Total property, plant and equipment, net	21,758	21,113
Insurance and Other [Member] | Land, buildings and improvements [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	14,772	14,761
Insurance and Other [Member] | Machinery and equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	27,973	26,690
Insurance and Other [Member] | Furniture, fixtures and other [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	5,443	4,847
Railroad [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	87,775	85,124
Property, plant and equipment, accumulated depreciation	(19,046)	(17,899)
Total property, plant and equipment, net	68,729	67,225
Railroad [Member] | Land, track structure and other roadway [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	69,731	67,350
Railroad [Member] | Locomotives, freight cars and other equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	16,125	16,031
Railroad [Member] | Construction in progress [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	1,919	1,743
Utilities and Energy [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	144,642	131,094
Property, plant and equipment, accumulated depreciation	(39,915)	(38,051)
Total property, plant and equipment, net	104,727	93,043
Utilities and Energy [Member] | Utility generation, transmission and distribution systems [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	93,667	92,759
Utilities and Energy [Member] | Interstate natural gas pipeline assets [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	18,800	18,328
Utilities and Energy [Member] | Independent power plants and other assets [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	14,668	14,650
Utilities and Energy [Member] | Land, buildings, improvements and other [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	8,560
Utilities and Energy [Member] | Construction in progress [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	8,947	5,357
Railroad, Utilities and Energy [Member]
Property, Plant and Equipment [Line Items]
Total property, plant and equipment, net	$ 173,456	$ 160,268

Property, plant and equipment -

Property, plant and equipment - Depreciation expense (Detail) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Property, Plant and Equipment [Line Items]
Depreciation expense	$ 7,078	$ 6,336
Insurance and Other [Member]
Property, Plant and Equipment [Line Items]
Depreciation expense	1,776	1,690
Railroad, Utilities and Energy [Member]
Property, Plant and Equipment [Line Items]
Depreciation expense	$ 5,302	$ 4,646

Equipment held for lease (Detai

Equipment held for lease (Detail) - USD ($) $ in Millions	Sep. 30, 2023	Dec. 31, 2022
Property Subject to or Available for Operating Lease [Line Items]
Equipment held for lease, gross	$ 27,182	$ 25,491
Equipment held for lease, accumulated depreciation	(10,898)	(9,907)
Equipment held for lease, net	16,284	15,584
Railcars [Member]
Property Subject to or Available for Operating Lease [Line Items]
Equipment held for lease, gross	9,912	9,612
Aircraft [Member]
Property Subject to or Available for Operating Lease [Line Items]
Equipment held for lease, gross	11,840	10,667
Other [Member]
Property Subject to or Available for Operating Lease [Line Items]
Equipment held for lease, gross	$ 5,430	$ 5,212

Equipment held for lease - Narr

Equipment held for lease - Narrative (Detail) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Leases [Abstract]
Depreciation expense for equipment held for lease	$ 935	$ 900

Equipment held for lease - Summ

Equipment held for lease - Summary of fixed and variable operating lease revenues (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Operating Leases Lease Income [Abstract]
Fixed lease revenue	$ 1,502	$ 1,344	$ 4,397	$ 3,796
Variable lease revenue	602	615	1,830	1,722
Total	$ 2,104	$ 1,959	$ 6,227	$ 5,518

Goodwill and other intangible_3

Goodwill and other intangible assets - Goodwill (Detail) - USD ($) $ in Millions		9 Months Ended		12 Months Ended
		Sep. 30, 2023		Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Balance at beginning of year		$ 78,119	[1]	$ 73,875
Business acquisitions		8,382		4,657
Other, including acquisition period remeasurements and foreign currency translation		(849)		(413)
Balance at end of period	[1]	$ 85,652		$ 78,119
[1] Net of accumulated goodwill impairm ents of $ 11.0 billion as of Se ptember 30, 2023 and December 31, 2022 .

Goodwill and other intangible_4

Goodwill and other intangible assets - Goodwill (Parenthetical) (Detail) - USD ($) $ in Billions	Sep. 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	Sep. 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	14,277	13,274
Net carrying value	29,495	29,187
Railroad, Utilities and Energy [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	8,610	1,914
Accumulated amortization	901	622
Net carrying value	7,709	1,292
Customer relationships [Member] | Insurance and Other [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	28,266	27,765
Accumulated amortization	7,716	7,174
Net carrying value	20,550	20,591
Trademarks and trade names [Member] | Insurance and Other [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	5,619	5,603
Accumulated amortization	842	822
Net carrying value	4,777	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	57	39
Net carrying value	2,171	178
Customer relationships and contracts [Member] | Railroad, Utilities and Energy [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	5,276	1,507
Accumulated amortization	753	541
Net carrying value	4,523	966
Other intangible assets [Member] | Insurance and Other [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	4,804	4,150
Accumulated amortization	1,735	1,530
Net carrying value	3,069	2,620
Other intangible assets [Member] | Railroad, Utilities and Energy [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	1,106	190
Accumulated amortization	91	42
Net carrying value	1,015	148
Patents and technology [Member] | Insurance and Other [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	5,083	4,943
Accumulated amortization	3,984	3,748
Net carrying value	$ 1,099	$ 1,195

Goodwill and other intangible_6

Goodwill and other intangible assets - Intangible assets - Narrative (Detail) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Finite Lived And Indefinite Lived Intangible Assets [Line Items]
Intangible asset amortization expense	$ 1,300	$ 905
Intangible assets with indefinite lives, excluding goodwill	20,500		$ 18,300
Railroad, Utilities and Energy [Member] | PTC [Member] | Other Assets [Member]
Finite Lived And Indefinite Lived Intangible Assets [Line Items]
Net carrying value	$ 6,400

Unpaid losses and loss adjust_3

Unpaid losses and loss adjustment expenses - Reconciliation of changes in claim liabilities (Detail) - Property and Casualty Insurance and Reinsurance, Excluding Retroactive Reinsurance [Member] - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2023	Sep. 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	44,537	44,472
Incurred losses and loss adjustment expenses, prior accident years	(3,126)	(2,141)
Total incurred losses and loss adjustment expenses	41,411	42,331
Paid losses and loss adjustment expenses, current accident year	(16,962)	(17,543)
Paid losses and loss adjustment expenses, prior accident years	(22,171)	(18,564)
Total paid losses and loss adjustment expenses	(39,133)	(36,107)
Foreign currency effect	68	(1,044)
Net liabilities at end of period	104,793	88,884
Reinsurance recoverable on unpaid losses at end of period	5,031	2,758
Gross liabilities at end of period	$ 109,824	$ 91,642

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 ($)	3 Months Ended		9 Months Ended
	Mar. 31, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Liability for Claims and Claims Adjustment Expense [Line Items]
Incurred losses and loss adjustment expenses, current accident year			$ 44,537,000,000	$ 44,472,000,000
Incurred losses and loss adjustment expenses, prior accident years			$ (3,126,000,000)	$ (2,141,000,000)
Prior years' losses incurred as a percentage of net liabilities			3.10%	2.60%
Primary Insurance Businesses [Member]
Liability for Claims and Claims Adjustment Expense [Line Items]
Incurred losses and loss adjustment expenses, prior accident years			$ (1,600,000,000)	$ (734,000,000)
Property and Casualty Reinsurance [Member]
Liability for Claims and Claims Adjustment Expense [Line Items]
Incurred losses and loss adjustment expenses, prior accident years			(1,500,000,000)	$ (1,400,000,000)
Catastrophe [Member]
Liability for Claims and Claims Adjustment Expense [Line Items]
Minimum losses per event each accident year			$ 150,000,000
Cyclone and Floods [Member]
Liability for Claims and Claims Adjustment Expense [Line Items]
Incurred losses and loss adjustment expenses, current accident year	$ 590,000,000
Hurricane Ian [Member]
Liability for Claims and Claims Adjustment Expense [Line Items]
Incurred losses and loss adjustment expenses, current accident year		$ 3,900,000,000

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	9 Months Ended
	Sep. 30, 2023	Sep. 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	618	626
Paid losses and loss adjustment expenses	(1,471)	(1,567)
Foreign currency effect	(38)	(289)
Balances at September 30	33,919	35,976
Unpaid Losses and Loss Adjustment Expenses [Member]
Liability for Claims and Claims Adjustment Expense [Line Items]
Total incurred losses and loss adjustment expenses	13	(23)
Deferred Charges Reinsurance Assumed [Member]
Liability for Claims and Claims Adjustment Expense [Line Items]
Total incurred losses and loss adjustment expenses	$ 605	$ 649

Retroactive reinsurance contr_4

Retroactive reinsurance contracts - Narrative (Detail) - USD ($) $ in Billions	Sep. 30, 2023	Dec. 31, 2022
Retroactive Reinsurance [Member]
Effects Of Reinsurance [Line Items]
Unamortized deferred charges of retroactive reinsurance contracts	$ 9.3	$ 9.9

Long-duration insurance contr_3

Long-duration insurance contracts - Summary of life, annuity and health insurance benefits liabilities (Detail) - USD ($) $ in Millions	Sep. 30, 2023	Sep. 30, 2022
Liabilities for Guarantees on Long-Duration Contracts [Line Items]
Life, annuity and health insurance benefits	$ 18,556	$ 18,913
Periodic Payment Annuities [Member]
Liabilities for Guarantees on Long-Duration Contracts [Line Items]
Life, annuity and health insurance benefits	9,940	10,109
Life and Health [Member]
Liabilities for Guarantees on Long-Duration Contracts [Line Items]
Life, annuity and health insurance benefits	5,365	5,474
Other liabilities [Member]
Liabilities for Guarantees on Long-Duration Contracts [Line Items]
Life, annuity and health insurance benefits	$ 3,251	$ 3,330

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	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Liability for Future Policy Benefit, Expected Net Premium [Roll Forward]
Liability for future policy benefits at September 30	$ 18,556	$ 18,913
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	3	126
Change in benefits, net	(349)	(235)
Interest accrual	402	404
Foreign currency effect	27	(127)
Ending balance at original discount rate	11,632	11,429
Effect of changes in discount rate assumptions	(1,692)	(1,320)
Expected future policy benefits at September 30	9,940	10,109
Liability for Future Policy Benefit, Expected Net Premium [Roll Forward]
Liability for future policy benefits at September 30	9,940	10,109
Liability for future policy benefits at September 30, net of reinsurance recoverables	9,940	10,109
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
Effect of cash flow assumption changes	346	1,342
Effect of actual from expected results	(425)	742
Change in benefits, net	(2,059)	(2,022)
Interest accrual	1,288	1,221
Foreign currency effect	(528)	(2,887)
Ending balance at original discount rate	62,206	58,529
Effect of changes in discount rate assumptions	(13,434)	(11,400)
Expected future policy benefits at September 30	48,772	47,129
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
Effect of cash flow assumption changes	276	1,333
Effect of actual from expected results	(266)	472
Change in premiums, net	(1,833)	(1,609)
Interest accrual	1,125	1,062
Foreign currency effect	(502)	(2,717)
Ending balance at original discount rate	55,335	51,818
Effect of changes in discount rate assumptions	(11,928)	(10,163)
Expected future net premiums at September 30	43,407	41,655
Liability for future policy benefits at September 30	5,365	5,474
Reinsurance recoverables	(1,399)	(1,493)
Liability for future policy benefits at September 30, net of reinsurance recoverables	$ 3,966	$ 3,981

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	Sep. 30, 2023	Sep. 30, 2022
Periodic Payment Annuities [Member]
Liability for Future Policy Benefit, Activity [Line Items]
Undiscounted expected future benefits	$ 31,049	$ 31,065
Life and Health [Member]
Liability for Future Policy Benefit, Activity [Line Items]
Undiscounted expected future gross premiums	106,518	101,577
Discounted expected future gross premiums	64,394	60,734
Undiscounted expected future benefits	$ 101,882	$ 97,031

Long-duration insurance contr_6

Long-duration insurance contracts - Summary of gross premiums earned and net interest expense (Detail) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Periodic Payment Annuities [Member]
Liability for Future Policy Benefit, Activity [Line Items]
Gross Premiums		$ 529
Net Interest Expense	$ 402	404
Life and Health [Member]
Liability for Future Policy Benefit, Activity [Line Items]
Gross Premiums	2,587	2,700
Net Interest Expense	$ 163	$ 159

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)	Sep. 30, 2023	Sep. 30, 2022
Periodic Payment Annuities [Member]
Liability for Future Policy Benefit, Activity [Line Items]
Weighted average discount rate	5.90%	5.50%
Weighted average accretion rate	4.80%	4.70%
Weighted average duration (in years)	16 years	17 years
Life and Health [Member]
Liability for Future Policy Benefit, Activity [Line Items]
Weighted average discount rate	5.40%	5%
Weighted average accretion rate	3.40%	3.40%
Weighted average duration (in years)	14 years	14 years

Long-duration insurance contr_8

Long-duration insurance contracts - Narrative (Detail) - USD ($) $ in Millions	9 Months Ended
	Sep. 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	$ 895	$ 1,250
Reduction in liability for effects of changes in securities markets interest rates and other inputs	$ 316

Notes payable and other borro_3

Notes payable and other borrowings (Detail) € in Millions, £ in Millions, $ in Millions, ¥ in Billions	9 Months Ended
	Sep. 30, 2023 USD ($)	Sep. 30, 2023 EUR (€)	Sep. 30, 2023 GBP (£)	Sep. 30, 2023 JPY (¥)	Dec. 31, 2022 USD ($)
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	$ 40,941				$ 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	$ 3,737				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	$ 5,884				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	$ 7,585				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	$ 4,951				5,967
Short-term debt	$ 907				1,310
Weighted average interest rate, percentage	4.60%	4.60%	4.60%	4.60%
Short-term borrowings, weighted average interest rate	7.10%	7.10%	7.10%	7.10%
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	$ 14,462				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	$ 1,316				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	$ 2,099				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	$ 83,840				76,206
Railroad, Utilities and Energy [Member] | Subsidiaries [Member] | Pilot Travel Centers ("PTC") [Member]
Debt Instrument [Line Items]
Notes payable and other borrowings	$ 5,999
Weighted average interest rate, percentage	7.20%	7.20%	7.20%	7.20%
Railroad, Utilities and Energy [Member] | Subsidiaries [Member] | Minimum [Member] | Pilot Travel Centers ("PTC") [Member]
Debt Instrument [Line Items]
Debt maturity year	2023
Railroad, Utilities and Energy [Member] | Subsidiaries [Member] | Maximum [Member] | Pilot Travel Centers ("PTC") [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	$ 13,600				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	$ 39,119				37,639
Weighted average interest rate, percentage	4.40%	4.40%	4.40%	4.40%
Railroad, Utilities and Energy [Member] | Subsidiaries [Member] | Berkshire Hathaway Energy Subsidiaries [Member] | Minimum [Member]
Debt Instrument [Line Items]
Debt maturity year	2023
Railroad, Utilities and Energy [Member] | Subsidiaries [Member] | Berkshire Hathaway Energy Subsidiaries [Member] | Maximum [Member]
Debt Instrument [Line Items]
Debt maturity year	2064
Railroad, Utilities and Energy [Member] | Subsidiaries [Member] | Berkshire Hathaway Energy and Subsidiaries [Member]
Debt Instrument [Line Items]
Short-term debt	$ 1,617				1,119
Short-term borrowings, weighted average interest rate	5.90%	5.90%	5.90%	5.90%
Railroad, Utilities and Energy [Member] | Subsidiaries [Member] | Burlington Northern Santa Fe ("BNSF") and subsidiaries [Member]
Debt Instrument [Line Items]
Notes payable and other borrowings	$ 23,505				$ 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		9 Months Ended
	Apr. 30, 2023 USD ($)	Apr. 30, 2023 JPY (¥)	Sep. 30, 2023 USD ($)	Sep. 30, 2022 USD ($)	Sep. 30, 2023 USD ($)	Sep. 30, 2022 USD ($)	Sep. 30, 2023 JPY (¥)	Sep. 30, 2023 EUR (€)	Sep. 30, 2023 GBP (£)	Dec. 31, 2022 USD ($)
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			$ 12,400		$ 12,400
Line of Credit and Commercial Paper Facilities [Member] | Subsidiaries [Member] | Berkshire Hathaway Energy and Subsidiaries [Member]
Debt Instrument [Line Items]
Unused lines of credit available			9,300		9,300
Insurance and Other [Member]
Debt Instrument [Line Items]
Notes payable and other borrowings			40,941		40,941					$ 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
Insurance and Other [Member] | Subsidiaries [Member]
Debt Instrument [Line Items]
Notes payable and other borrowings			4,951		4,951					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			582	$ 1,200	$ 1,100	$ 3,300
Insurance and Other [Member] | Minimum [Member] | Subsidiaries [Member]
Debt Instrument [Line Items]
Debt maturity year					2023
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			83,840		$ 83,840					$ 76,206
Railroad, Utilities and Energy [Member] | Term Debt [Member] | Subsidiaries [Member] | Berkshire Hathaway Energy ("BHE") [Member]
Debt Instrument [Line Items]
Repayments of borrowings					2,300
Principal amount of debt issued			$ 2,300		$ 3,500
Debt instrument, interest rate, stated percentage			5.70%		5.70%		5.70%	5.70%	5.70%
Railroad, Utilities and Energy [Member] | Term Debt [Member] | Subsidiaries [Member] | BNSF [Member]
Debt Instrument [Line Items]
Repayments of borrowings					$ 1,500
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%
Debt maturity year					2054
Railroad, Utilities and Energy [Member] | Minimum [Member] | Subsidiaries [Member] | Berkshire Hathaway Energy ("BHE") [Member]
Debt Instrument [Line Items]
Debt maturity year					2023
Railroad, Utilities and Energy [Member] | Minimum [Member] | Term Debt [Member] | Subsidiaries [Member] | Berkshire Hathaway Energy ("BHE") [Member]
Debt Instrument [Line Items]
Debt maturity year					2034
Railroad, Utilities and Energy [Member] | Maximum [Member] | Subsidiaries [Member] | Berkshire Hathaway Energy ("BHE") [Member]
Debt Instrument [Line Items]
Debt maturity year					2053
Railroad, Utilities and Energy [Member] | Maximum [Member] | Term Debt [Member] | Subsidiaries [Member] | Berkshire Hathaway Energy ("BHE") [Member]
Debt Instrument [Line Items]
Debt maturity year					2054

Fair value measurements - Finan

Fair value measurements - Financial assets and liabilities (Detail) - USD ($) $ in Millions		Sep. 30, 2023		Dec. 31, 2022
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities		$ 22,435		$ 25,128
Investments in equity securities		318,621	[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		22,435		25,128
Investments in equity securities		318,621		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		10,948		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		9,533		9,802
Foreign governments [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities		11,236		10,327
Corporate bonds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities		1,425		2,195
Other [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities		241		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		307,907		296,610
Derivative contract assets	[3]	$ 48		$ 56
Derivative Asset, Statement of Financial Position [Extensible Enumeration]		Other		Other
Derivative contract liabilities	[3]	$ 4		$ 8
Derivative Liability, Statement of Financial Position [Extensible Enumeration]		Accounts payable, accruals and other liabilities		Accounts payable, accruals and other liabilities
Fair Value, Measurements, Recurring [Member] | Quoted Prices (Level 1) [Member] | The Kraft Heinz Company and Occidental Petroleum Corporation [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity method investments, fair value		$ 25,489		$ 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		9,499		9,733
Fair Value, Measurements, Recurring [Member] | Quoted Prices (Level 1) [Member] | Foreign governments [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities		10,978		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		892		1,513
Derivative contract assets	[3]	$ 401		$ 474
Derivative Asset, Statement of Financial Position [Extensible Enumeration]		Other		Other
Derivative contract liabilities	[3]	$ 94		$ 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		$ 35,210		$ 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		73,371		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		34		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		258		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		813		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		241		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		10,703		12,174
Loans and finance receivables		23,478		21,915
Derivative contract assets	[3]	$ 21		$ 59
Derivative Asset, Statement of Financial Position [Extensible Enumeration]		Other		Other
Derivative contract liabilities	[3]	$ 100		$ 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		$ 35		$ 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		612		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		318,621		308,793
Loans and finance receivables		24,009		23,208
Derivative contract assets	[3]	$ 470		$ 589
Derivative Asset, Statement of Financial Position [Extensible Enumeration]		Other		Other
Derivative contract liabilities	[3]	$ 198		$ 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		$ 40,941		$ 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		83,840		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		9,533		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		11,236		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		1,425		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		241		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		318,621		308,793
Loans and finance receivables		24,370		23,428
Derivative contract assets	[3]	$ 470		$ 589
Derivative Asset, Statement of Financial Position [Extensible Enumeration]		Other		Other
Derivative contract liabilities	[3]	$ 198		$ 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		$ 35,245		$ 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		73,371		67,651
Fair Value, Measurements, Recurring [Member] | Fair Value [Member] | The Kraft Heinz Company and Occidental Petroleum Corporation [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity method investments, fair value		25,489		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		9,533		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		11,236		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		1,425		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		$ 241		$ 2,804
[1] Approximately 78 % of the aggregate fair value was concentrated in five companies (American Express Company – $ 22.6 billion; Apple Inc. – $ 156.8 billion; Bank of America Corporation – $ 28.3 billion; The Coca-Cola Company – $ 22.4 billion and Chevron Corporation – $ 18.6 billion). Approximately 75 % of the aggregate fair value was concentrated in five companies (American Express Company – $ 22.4 billion; Apple Inc. – $ 119.0 billion; Bank of America Corporation – $ 34.2 billion; The Coca-Cola Company – $ 25.4 billion and Chevron Corporation – $ 30.0 billion). Assets are included in other assets and liabilities are included in accounts payable, accruals and other liabilities.

Fair value measurements - Signi

Fair value measurements - Significant unobservable inputs (Detail) - Significant Unobservable Inputs (Level 3) [Member] - Equity Securities [Member] - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Beginning Balance	$ 12,169	$ 11,480
Gains in earnings	$ 190	$ 581
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)	$ (1,661)
Ending Balance	$ 10,698	$ 12,061

Fair value measurements - Other

Fair value measurements - Other information (Detail) $ in Millions	9 Months Ended
	Sep. 30, 2023 USD ($)		Dec. 31, 2022 USD ($)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Investments in equity securities	$ 318,621	[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	10,703		$ 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	8,519
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	$ 2,179
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	0.41
[1] Approximately 78 % of the aggregate fair value was concentrated in five companies (American Express Company – $ 22.6 billion; Apple Inc. – $ 156.8 billion; Bank of America Corporation – $ 28.3 billion; The Coca-Cola Company – $ 22.4 billion and Chevron Corporation – $ 18.6 billion). Approximately 75 % of the aggregate fair value was concentrated in five companies (American Express Company – $ 22.4 billion; Apple Inc. – $ 119.0 billion; Bank of America Corporation – $ 34.2 billion; The Coca-Cola Company – $ 25.4 billion and Chevron Corporation – $ 30.0 billion).

Common stock - Narrative (Detai

Common stock - Narrative (Detail)	9 Months Ended
	Sep. 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	573,335	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	1,308,316,593	1,302,254,076
Equivalent Class A [Member]
Class of Stock [Line Items]
Shares outstanding	1,445,546	1,459,733

Common stock (Detail)

Common stock (Detail)	9 Months Ended
	Sep. 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	(10,185)
Conversions of Class A to Class B common stock, Outstanding	(10,185)
Treasury stock acquired	(8,044)
Shares issued, ending balance	641,265
Treasury shares, ending balance	(67,930)
Shares outstanding, ending balance	573,335
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	15,277,500
Conversions of Class A to Class B common stock, Outstanding	15,277,500
Treasury stock acquired	(9,214,983)
Shares issued, ending balance	1,525,246,852
Treasury shares, ending balance	(216,930,259)
Shares outstanding, ending balance	1,308,316,593

Common stock (Parenthetical) (D

Common stock (Parenthetical) (Detail)	Sep. 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		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Income Tax Disclosure [Abstract]
Effective income tax rate	25.90%	36.60%	18.90%	23.50%

Accumulated other comprehensi_3

Accumulated other comprehensive income (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Sep. 30, 2023	Sep. 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]
Ending Balance			$ 525,330
Unrealized gains (losses) on investments [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	$ (187)	$ 369	(187)	$ 369
Other comprehensive income, net			178	(767)
Ending Balance			(9)	(398)
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			(187)	(3,674)
Ending Balance			(6,329)	(7,766)
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			786	5,968
Ending Balance			2,327	1,872
Defined benefit pension plans [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	(552)	(347)	(552)	(347)
Other comprehensive income, net			51	47
Ending Balance			(501)	(300)
Other AOCI transactions [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	288	43	288	43
Other comprehensive income, net			(48)	189
Ending Balance			240	232
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			780	1,763
Ending Balance			(4,272)	(6,360)
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	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Supplemental Cash Flow Information [Line Items]
Cash paid during the period for income taxes	$ 5,768	$ 3,474
Noncash Investing and Financing Items [Abstract]
Liabilities assumed in connection with business acquisitions	10,832	39
Insurance and Other [Member]
Supplemental Cash Flow Information [Line Items]
Cash paid during the period for interest	1,077	917
Railroad, Utilities and Energy [Member]
Supplemental Cash Flow Information [Line Items]
Cash paid during the period for interest	$ 2,670	$ 2,323

Contingencies and commitments -

Contingencies and commitments - Narrative (Details) $ in Millions			1 Months Ended			3 Months Ended	9 Months Ended
	Oct. 31, 2023 USD ($) Cases	Jul. 29, 2022 a People Structure	Sep. 30, 2023 USD ($) Trial	Jun. 30, 2023 USD ($) Plaintiff	Sep. 30, 2020 a Structure	Sep. 30, 2023 USD ($)	Sep. 30, 2023 USD ($) Plaintiff
Multnomah County Circuit Court Oregon 10 Class Members [Member]
Commitments and Contingencies [Line Items]
Loss contingency, number of trials | Trial			2
Multnomah County Circuit Court Oregon [Member]
Commitments and Contingencies [Line Items]
Loss contingency, number of trials | Trial			3
Berkshire Hathaway Energy Company [Member] | PacifiCorp [Member] | Wildfires [Member]
Commitments and Contingencies [Line Items]
Estimated pre-tax probable loss			$ 2,400			$ 2,400	$ 2,400
Loss contingency, pre tax probable loss before insurance recoveries						1,400	1,900
Loss contingency, probable losses net of expected insurance recoveries						$ 1,300	$ 1,700
Berkshire Hathaway Energy Company [Member] | PacifiCorp [Member] | 2020 Wildfires [Member]
Commitments and Contingencies [Line Items]
Number of named plaintiffs | Plaintiff				17			17
Loss contingency, sought amount							$ 8,000
Loss contingency, awarded value				$ 90
Number of structures destroyed | Structure					2,000
Berkshire Hathaway Energy Company [Member] | PacifiCorp [Member] | 2022 Wildfire [Member]
Commitments and Contingencies [Line Items]
Number of acres aggregate of wildfire | a		60,000
Number of structures destroyed | Structure		185
Number of structures damaged | Structure		11
Number of injuries in wildfire | People		12
Number of fatalities in wildfire | People		4
Berkshire Hathaway Energy Company [Member] | PacifiCorp [Member] | Economic and Property Damages [Member] | 2020 Wildfires [Member]
Commitments and Contingencies [Line Items]
Loss contingency, awarded value				4
Berkshire Hathaway Energy Company [Member] | PacifiCorp [Member] | Non-Economic Damages [Member] | 2020 Wildfires [Member]
Commitments and Contingencies [Line Items]
Loss contingency, awarded value				68
Berkshire Hathaway Energy Company [Member] | PacifiCorp [Member] | Punitive Damages [Member] | 2020 Wildfires [Member]
Commitments and Contingencies [Line Items]
Loss contingency, awarded value				$ 18
Berkshire Hathaway Energy Company [Member] | HomeServices of America [Member] | Antitrust Cases [Member] | Subsequent Event [Member]
Commitments and Contingencies [Line Items]
Number of cases | Cases	4
Berkshire Hathaway Energy Company [Member] | HomeServices of America [Member] | Antitrust Cases [Member] | Trial Commenced [Member] | Subsequent Event [Member]
Commitments and Contingencies [Line Items]
Loss contingency, awarded value	$ 1,800
Number of cases | Cases	1
Berkshire Hathaway Energy Company [Member] | HomeServices of America [Member] | Antitrust Cases [Member] | Inestimatable Loss [Member] | Subsequent Event [Member]
Commitments and Contingencies [Line Items]
Number of cases | Cases	3
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
Subsidiary [Member] | Berkshire Hathaway Energy [Member]
Commitments and Contingencies [Line Items]
Percentage of subsidiary ownership			92%			92%	92%

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		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	$ 65,197	$ 53,306	$ 190,325	$ 155,665
Other revenues	28,013	23,598	80,781	68,283
Total revenues	93,210	76,904	271,106	223,948
Industrial and Commercial Products [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	7,061	6,196	21,630	18,367
Building Products [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	5,211	5,928	15,147	17,317
Consumer Products [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	4,578	4,753	12,956	15,355
Grocery and Convenience Store Distribution [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	8,212	8,315	23,540	24,000
Food and Beverage Distribution [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	4,775	4,946	14,439	14,510
Auto Sales [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	2,752	2,686	8,106	7,888
Other Retail and Wholesale Distribution [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	5,428	4,992	16,512	14,972
Service [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	9,056	9,585	26,883	27,897
Electricity and Natural Gas [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	18,124	5,905	51,112	15,359
Manufacturing Businesses [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	17,989	17,957	53,067	54,128
Other revenues	1,179	1,012	3,440	2,962
Total revenues	19,168	18,969	56,507	57,090
Manufacturing Businesses [Member] | Industrial and Commercial Products [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	7,008	6,145	21,458	18,219
Manufacturing Businesses [Member] | Building Products [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	5,211	5,928	15,147	17,317
Manufacturing Businesses [Member] | Consumer Products [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	4,578	4,753	12,956	15,355
Manufacturing Businesses [Member] | Other Retail and Wholesale Distribution [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	807	803	2,420	2,343
Manufacturing Businesses [Member] | Service [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	385	328	1,086	894
McLane [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	13,237	13,538	38,726	39,249
Other revenues	42	32	131	97
Total revenues	13,279	13,570	38,857	39,346
McLane [Member] | Grocery and Convenience Store Distribution [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	8,212	8,315	23,540	24,000
McLane [Member] | Food and Beverage Distribution [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	4,775	4,946	14,439	14,510
McLane [Member] | Service [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	250	277	747	739
Service and Retailing [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	8,128	7,932	24,685	23,755
Other revenues	1,793	1,609	5,247	4,470
Total revenues	9,921	9,541	29,932	28,225
Service and Retailing [Member] | Industrial and Commercial Products [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	53	51	172	148
Service and Retailing [Member] | Auto Sales [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	2,752	2,686	8,106	7,888
Service and Retailing [Member] | Other Retail and Wholesale Distribution [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	3,933	4,189	12,301	12,629
Service and Retailing [Member] | Service [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	1,390	1,006	4,106	3,090
BNSF [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	5,811	6,646	17,587	19,173
Other revenues	18	17	51	46
Total revenues	5,829	6,663	17,638	19,219
BNSF [Member] | Service [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	5,811	6,646	17,587	19,173
Berkshire Hathaway Energy [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	6,945	7,233	19,043	19,360
Other revenues	324	320	1,015	748
Total revenues	7,269	7,553	20,058	20,108
Berkshire Hathaway Energy [Member] | Service [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	1,141	1,328	3,169	4,001
Berkshire Hathaway Energy [Member] | Electricity and Natural Gas [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	5,804	5,905	15,874	15,359
PTC [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	13,087		37,217
Other revenues	58		157
Total revenues	13,145		37,374
PTC [Member] | Other Retail and Wholesale Distribution [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	688		1,791
PTC [Member] | Service [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	79		188
PTC [Member] | Electricity and Natural Gas [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	12,320		35,238
Insurance, Corporate and Other [Member]
Disaggregation of Revenue [Line Items]
Other revenues	24,599	20,608	70,740	59,960
Total revenues	$ 24,599	$ 20,608	$ 70,740	$ 59,960

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	Sep. 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	$ 23,469
Electricity, Natural Gas and Fuel [Member] | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2023-10-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Transaction price allocated to remaining performance obligations	$ 3,191
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]: 2024-10-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Transaction price allocated to remaining performance obligations	$ 20,278
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	$ 8,274
Other Sales and Service Contracts [Member] | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2023-10-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Transaction price allocated to remaining performance obligations	$ 3,096
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]: 2024-10-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Transaction price allocated to remaining performance obligations	$ 5,178
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	Sep. 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	$ 23,469
Other Sales and Service Contracts [Member]
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Transaction price allocated to remaining performance obligations	$ 8,274

Business segment data - Revenue

Business segment data - Revenues (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Segment Reporting Information [Line Items]
Total revenues	$ 93,210	$ 76,904	$ 271,106	$ 223,948
BNSF [Member]
Segment Reporting Information [Line Items]
Total revenues	5,829	6,663	17,638	19,219
Berkshire Hathaway Energy ("BHE") [Member]
Segment Reporting Information [Line Items]
Total revenues	7,269	7,553	20,058	20,108
Pilot Travel Centers ("PTC") [Member]
Segment Reporting Information [Line Items]
Total revenues	13,145		37,374
Manufacturing Businesses [Member]
Segment Reporting Information [Line Items]
Total revenues	19,168	18,969	56,507	57,090
McLane [Member]
Segment Reporting Information [Line Items]
Total revenues	13,279	13,570	38,857	39,346
Service and Retailing [Member]
Segment Reporting Information [Line Items]
Total revenues	9,921	9,541	29,932	28,225
Operating Businesses [Member]
Segment Reporting Information [Line Items]
Total revenues	93,199	76,823	271,193	223,915
Operating Businesses [Member] | Insurance Group [Member]
Segment Reporting Information [Line Items]
Interest, dividend and other investment income	2,948	1,683	8,258	5,331
Total revenues	24,308	20,437	69,975	59,654
Operating Businesses [Member] | Insurance Group [Member] | GEICO [Member]
Segment Reporting Information [Line Items]
Premiums earned	9,844	9,808	29,184	29,169
Operating Businesses [Member] | Insurance Group [Member] | Berkshire Hathaway Primary Group [Member]
Segment Reporting Information [Line Items]
Premiums earned	4,449	3,485	12,643	9,916
Operating Businesses [Member] | Insurance Group [Member] | Berkshire Hathaway Reinsurance Group [Member]
Segment Reporting Information [Line Items]
Premiums earned	7,067	5,461	19,890	15,238
Operating Businesses [Member] | BNSF [Member]
Segment Reporting Information [Line Items]
Total revenues	5,847	6,693	17,694	19,301
Operating Businesses [Member] | Berkshire Hathaway Energy ("BHE") [Member]
Segment Reporting Information [Line Items]
Total revenues	7,281	7,557	20,094	20,122
Operating Businesses [Member] | Pilot Travel Centers ("PTC") [Member]
Segment Reporting Information [Line Items]
Total revenues	13,166		37,428
Operating Businesses [Member] | Manufacturing Businesses [Member]
Segment Reporting Information [Line Items]
Total revenues	19,174	19,000	56,565	57,193
Operating Businesses [Member] | McLane [Member]
Segment Reporting Information [Line Items]
Total revenues	13,477	13,569	39,419	39,346
Operating Businesses [Member] | Service and Retailing [Member]
Segment Reporting Information [Line Items]
Total revenues	9,946	9,567	30,018	28,299
Corporate, Eliminations and Other [Member]
Segment Reporting Information [Line Items]
Total revenues	$ 11	$ 81	$ (87)	$ 33

Business segment data - Earning

Business segment data - Earnings before income taxes (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Segment Reporting Information [Line Items]
Investment and derivative contract gains (losses)	$ (29,778)	$ (13,465)	$ 38,041	$ (82,362)
Equity method investments	262	415	1,461	958
Earnings (loss) before income taxes	(16,959)	(4,258)	73,228	(52,609)
Operating Businesses [Member]
Segment Reporting Information [Line Items]
Earnings (Loss) Before Income Taxes of Operating Businesses	12,064	7,815	33,048	26,178
Operating Businesses [Member] | Insurance Group [Member]
Segment Reporting Information [Line Items]
Earnings (Loss) Before Income Taxes of Operating Businesses	5,933	387	14,045	5,142
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	2,933	1,678	8,230	5,322
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	1,053	(759)	2,270	(1,424)
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	510	(281)	1,050	53
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	1,437	(251)	2,495	1,191
Operating Businesses [Member] | BNSF [Member]
Segment Reporting Information [Line Items]
Earnings (Loss) Before Income Taxes of Operating Businesses	1,608	1,884	4,872	5,844
Operating Businesses [Member] | Berkshire Hathaway Energy [Member]
Segment Reporting Information [Line Items]
Earnings (Loss) Before Income Taxes of Operating Businesses	(147)	1,347	700	2,651
Operating Businesses [Member] | PTC [Member]
Segment Reporting Information [Line Items]
Earnings (Loss) Before Income Taxes of Operating Businesses	291		613
Operating Businesses [Member] | Manufacturing Businesses [Member]
Segment Reporting Information [Line Items]
Earnings (Loss) Before Income Taxes of Operating Businesses	3,077	2,883	8,791	8,735
Operating Businesses [Member] | McLane [Member]
Segment Reporting Information [Line Items]
Earnings (Loss) Before Income Taxes of Operating Businesses	116	112	358	270
Operating Businesses [Member] | Service and Retailing [Member]
Segment Reporting Information [Line Items]
Earnings (Loss) Before Income Taxes of Operating Businesses	1,186	1,202	3,669	3,536
Segment Reconciling Items [Member]
Segment Reporting Information [Line Items]
Investment and derivative contract gains (losses)	(29,778)	(13,465)	38,041	(82,362)
Interest expense, not allocated to segments	(100)	(99)	(317)	(303)
Equity method investments	262	415	1,461	958
Corporate, Eliminations and Other [Member]
Segment Reporting Information [Line Items]
Earnings (Loss) Before Income Taxes of Operating Businesses	$ 593	$ 1,076	$ 995	$ 2,920