Berkshire Hathaway (BRK-B) 10-Q 5 Aug 24 2024 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jun. 30, 2024	Jul. 23, 2024
Document Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Jun. 30, 2024
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	Q2
Entity File Number	001-14905
Entity Tax Identification Number	47-0813844
Entity Address, Address Line One	3555 Farnam Street
Entity Address, City or Town	Omaha
Entity Address, State or Province	NE
Entity Address, Postal Zip Code	68131
City Area Code	402
Local Phone Number	346-1400
Entity Registrant Name	BERKSHIRE HATHAWAY INC
Entity Central Index Key	0001067983
Current Fiscal Year End Date	--12-31
Entity Filer Category	Large Accelerated Filer
Entity Current Reporting Status	Yes
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Interactive Data Current	Yes
Entity Incorporation, State or Country Code	DE
Document Quarterly Report	true
Document Transition Report	false
Common Class A [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		553,234
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		1,325,192,508
Security 12b Title	Class B Common Stock
Trading Symbol	BRK.B
Security Exchange Name	NYSE
M 0.000 Senior Notes Due 2025 [Member]
Document Information [Line Items]
Security 12b Title	0.000% Senior Notes due 2025
Trading Symbol	BRK25
Security Exchange Name	NYSE
M 1.125 Senior Notes Due 2027 [Member]
Document Information [Line Items]
Security 12b Title	1.125% Senior Notes due 2027
Trading Symbol	BRK27
Security Exchange Name	NYSE
M 2.150 Senior Notes Due 2028 [Member]
Document Information [Line Items]
Security 12b Title	2.150% Senior Notes due 2028
Trading Symbol	BRK28
Security Exchange Name	NYSE
M 1.500 Senior Notes Due 2030 [Member]
Document Information [Line Items]
Security 12b Title	1.500% Senior Notes due 2030
Trading Symbol	BRK30
Security Exchange Name	NYSE
M 2.000 Senior Notes Due 2034 [Member]
Document Information [Line Items]
Security 12b Title	2.000% Senior Notes due 2034
Trading Symbol	BRK34
Security Exchange Name	NYSE
M 1.625 Senior Notes Due 2035 [Member]
Document Information [Line Items]
Security 12b Title	1.625% Senior Notes due 2035
Trading Symbol	BRK35
Security Exchange Name	NYSE
M 2.375 Senior Notes Due 2039 [Member]
Document Information [Line Items]
Security 12b Title	2.375% Senior Notes due 2039
Trading Symbol	BRK39
Security Exchange Name	NYSE
M 0.500 Senior Notes Due 2041 [Member]
Document Information [Line Items]
Security 12b Title	0.500% Senior Notes due 2041
Trading Symbol	BRK41
Security Exchange Name	NYSE
M 2.625 Senior Notes Due 2059 [Member]
Document Information [Line Items]
Security 12b Title	2.625% Senior Notes due 2059
Trading Symbol	BRK59
Security Exchange Name	NYSE

Consolidated Balance Sheets

Consolidated Balance Sheets € in Millions, £ in Millions, $ in Millions, ¥ in Billions		Jun. 30, 2024 USD ($)		Dec. 31, 2023 USD ($)
ASSETS
Investments in fixed maturity securities		$ 16,802		$ 23,758
Investments in equity securities		284,871	[1]	353,842	[2]
Equity method investments		30,065		29,066
Loans and finance receivables		26,085		24,681
Inventories		23,498		24,159
Equipment held for lease		17,418		16,947
Goodwill	[3]	84,411		84,626
Total assets		1,108,860		1,069,978
LIABILITIES
Life, annuity and health insurance benefits		17,500
Income taxes, principally deferred		101,414		93,009
Total liabilities		500,889		499,208
Redeemable noncontrolling interests				3,261
Shareholders’ equity:
Common stock		8		8
Capital in excess of par value		34,991		34,480
Accumulated other comprehensive income		(3,855)		(3,763)
Retained earnings		650,273		607,350
Treasury stock, at cost		(79,720)		(76,802)
Berkshire Hathaway shareholders’ equity		601,697		561,273
Noncontrolling interests		6,274		6,236
Total shareholders’ equity		607,971		567,509
Total liabilities and shareholders' equity		1,108,860		1,069,978
Insurance and Other [Member]
ASSETS
Cash and cash equivalents	[4]	36,884		33,672
Short-term investments in U.S. Treasury Bills		234,618		129,619
Investments in fixed maturity securities		16,802		23,758
Investments in equity securities		284,871		353,842
Equity method investments		30,065		29,066
Loans and finance receivables		26,085		24,681
Other receivables		45,967		44,174
Inventories		23,498		24,159
Property, plant and equipment		22,144		22,030
Equipment held for lease		17,418		16,947
Goodwill		50,800		50,868
Other intangible assets		28,788		29,327
Deferred charges - retroactive reinsurance		9,064		9,495
Other		20,629		19,568
Total assets		847,633		811,206
LIABILITIES
Unpaid losses and loss adjustment expenses		112,804		111,082
Unpaid losses and loss adjustment expenses - retroactive reinsurance contracts		33,494		34,647
Unearned premiums		32,185		30,507
Life, annuity and health insurance benefits		17,500		20,213
Other policyholder liabilities		10,719		11,545
Accounts payable, accruals and other liabilities		32,403		32,402
Aircraft repurchase liabilities and unearned lease revenues		8,442		8,253
Notes payable and other borrowings		41,940		42,692
Liabilities, excluding income taxes, principally deferred, Total		289,487		291,341
Railroad, Utilities and Energy [Member]
ASSETS
Cash and cash equivalents	[4]	5,440		4,350
Receivables		6,502		7,086
Property, plant and equipment		179,907		177,616
Goodwill		33,611		33,758
Regulatory assets		5,392		5,565
Other		30,375		30,397
Total assets		261,227		258,772
LIABILITIES
Accounts payable, accruals and other liabilities		21,194		22,461
Regulatory liabilities		7,106		6,818
Notes payable and other borrowings		81,688		85,579
Liabilities, excluding income taxes, principally deferred, Total		$ 109,988		$ 114,858
[1] Approximately 72 % of the aggregate fair value was concentrated in five companies (American Express Company – $ 35.1 billion; Apple Inc. – $ 84.2 billion; Bank of America Corporation – $ 41.1 billion; The Coca-Cola Company – $ 25.5 billion and Chevron Corporation – $ 18.6 billion). Approximately 79 % of the aggregate fair value was concentrated in five companies (American Express Company – $ 28.4 billion; Apple Inc. – $ 174.3 billion; Bank of America Corporation – $ 34.8 billion; The Coca-Cola Company – $ 23.6 billion and Chevron Corporation – $ 18.8 billion). Net of accumulated goodwill impairm ents of $ 11.1 billion as of June 30, 2024 and Decem ber 31, 2023 . Includes U.S. Treasury Bills with maturities of three months or less when purchased of $ 4.1 billion at June 30, 2024 and $ 4.8 billion at December 31, 2023.

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Billions	Jun. 30, 2024	Dec. 31, 2023
Cash equivalents	$ 4.1	$ 4.8
Investment, Type [Extensible Enumeration]	us-gaap:USTreasuryBillSecuritiesMember	us-gaap:USTreasuryBillSecuritiesMember

Consolidated Statements of Earn

Consolidated Statements of Earnings - USD ($) $ in Millions		3 Months Ended		6 Months Ended
		Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Revenues:
Leasing revenues		$ 2,308	$ 2,079	$ 4,530	$ 4,123
Total revenues		93,653	92,503	183,522	177,896
Investment gains (losses)		23,857	33,061	25,733	67,819
Costs and expenses:
Total costs and expenses		79,625	80,640	156,157	156,727
Earnings before income taxes and equity method earnings		37,885	44,924	53,098	88,988
Equity method earnings		252	511	745	1,199
Earnings before income taxes		38,137	45,435	53,843	90,187
Income tax expense		7,639	9,236	10,513	18,231
Net earnings		30,498	36,199	43,330	71,956
Earnings attributable to noncontrolling interests		150	287	280	540
Net earnings attributable to Berkshire Hathaway shareholders		$ 30,348	$ 35,912	$ 43,050	$ 71,416
Equivalent Class A [Member]
Earnings per share:
Net earnings per average equivalent		$ 21,122	$ 24,775	$ 29,936	$ 49,152
Average equivalent shares outstanding		1,436,790	1,449,542	1,438,080	1,452,971
Equivalent Class B [Member]
Earnings per share:
Net earnings per average equivalent	[1]	$ 14.08	$ 16.52	$ 19.96	$ 32.77
Average equivalent shares outstanding		2,155,185,283	2,174,313,670	2,157,120,209	2,179,456,816
Insurance and Other [Member]
Revenues:
Insurance premiums earned		$ 21,953	$ 20,561	$ 43,427	$ 40,357
Sales and service revenues		38,892	39,126	76,364	77,514
Leasing revenues		2,308	2,079	4,530	4,123
Interest, dividend and other investment income		5,249	3,846	9,554	7,075
Total revenues		68,402	65,612	133,875	129,069
Costs and expenses:
Insurance losses and loss adjustment expenses		14,107	14,089	27,555	28,310
Life, annuity and health benefits		954	1,128	1,899	1,913
Insurance underwriting expenses		4,046	3,729	7,799	7,316
Cost of sales and services		30,391	30,621	59,786	60,940
Cost of leasing		1,739	1,457	3,430	2,934
Selling, general and administrative expenses		5,195	5,005	9,968	10,607
Interest expense		330	314	646	642
Total costs and expenses		56,762	56,343	111,083	112,662
Railroad, Utilities and Energy [Member]
Revenues:
Freight rail transportation revenues		5,720	5,808	11,357	11,809
Utility and energy operating revenues		18,048	19,593	35,738	34,510
Service revenues and other income		1,483	1,490	2,552	2,508
Total revenues		25,251	26,891	49,647	48,827
Costs and expenses:
Freight rail transportation expenses		3,912	4,014	7,850	8,175
Utility and energy cost of sales and other expenses		16,819	18,159	33,087	32,005
Other expenses		1,232	1,189	2,237	2,060
Interest expense		900	935	1,900	1,825
Total costs and expenses		$ 22,863	$ 24,297	$ 45,074	$ 44,065
[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)	Jun. 30, 2024	Jun. 30, 2023
Income Statement [Abstract]
Economic equivalent of Class B share to Class A share	0.0667%	0.0667%

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Statement of Comprehensive Income [Abstract]
Net earnings	$ 30,498	$ 36,199	$ 43,330	$ 71,956
Other comprehensive income:
Unrealized gains (losses) on investments	10	(41)	(25)	206
Applicable income taxes	(3)	21	3	(32)
Foreign currency translation	(222)	383	(761)	632
Applicable income taxes	(8)	(21)	(8)	(15)
Long-duration insurance contract discount rate changes	508	487	859	120
Applicable income taxes	(108)	(125)	(175)	(49)
Defined benefit pension plans	(5)	2	1	52
Applicable income taxes	1	(6)	(1)	(12)
Other, net	17	57	(13)	(63)
Other comprehensive income, net	190	757	(120)	839
Comprehensive income	30,688	36,956	43,210	72,795
Comprehensive income attributable to noncontrolling interests	145	308	252	567
Comprehensive income attributable to Berkshire Hathaway shareholders	$ 30,543	$ 36,648	$ 42,958	$ 72,228

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	Effect of adoption of ASU 2023-02 [Member]	Effect of adoption of ASU 2023-02 [Member] Retained earnings
Beginning Balance at Dec. 31, 2022	$ 481,681	$ 35,175	$ (5,052)	$ 511,127	$ (67,826)	$ 8,257
Net earnings	35,757			35,504		253
Other comprehensive income, net	82		76			6
Acquisition of common stock	(4,439)				(4,439)
Transactions with noncontrolling interests and other	(4)	(11)				7
Ending Balance at Mar. 31, 2023	513,077	35,164	(4,976)	546,631	(72,265)	8,523
Beginning Balance at Dec. 31, 2022	481,681	35,175	(5,052)	511,127	(67,826)	8,257
Net earnings	71,956
Other comprehensive income, net	839
Ending Balance at Jun. 30, 2023	548,551	35,148	(4,240)	582,543	(73,568)	8,668
Beginning Balance at Mar. 31, 2023	513,077	35,164	(4,976)	546,631	(72,265)	8,523
Net earnings	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
Beginning Balance at Dec. 31, 2023	$ 567,509	34,488	(3,763)	607,350	(76,802)	6,236	$ (127)	$ (127)
Accounting Standards Update [Extensible Enumeration]	Accounting Standards Update 2023-02 [Member]
Net earnings	$ 12,832			12,702		130
Other comprehensive income, net	(310)		(287)			(23)
Acquisition of common stock	(2,573)				(2,573)
Transactions with noncontrolling interests and other	454	502				(48)
Ending Balance at Mar. 31, 2024	577,785	34,990	(4,050)	619,925	(79,375)	6,295
Beginning Balance at Dec. 31, 2023	567,509	34,488	(3,763)	607,350	(76,802)	6,236	$ (127)	$ (127)
Net earnings	43,330
Other comprehensive income, net	(120)
Ending Balance at Jun. 30, 2024	607,971	34,999	(3,855)	650,273	(79,720)	6,274
Beginning Balance at Mar. 31, 2024	577,785	34,990	(4,050)	619,925	(79,375)	6,295
Net earnings	30,498			30,348		150
Other comprehensive income, net	190		195			(5)
Acquisition of common stock	(345)				(345)
Transactions with noncontrolling interests and other	(157)	9				(166)
Ending Balance at Jun. 30, 2024	$ 607,971	$ 34,999	$ (3,855)	$ 650,273	$ (79,720)	$ 6,274

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2024		Jun. 30, 2023
Cash flows from operating activities:
Net earnings	$ 43,330		$ 71,956
Adjustments to reconcile net earnings to operating cash flows:
Investment (gains) losses	(25,733)		(67,819)
Depreciation and amortization	6,366		6,147
Other	(5,474)		(3,126)
Changes in operating assets and liabilities:
Unpaid losses and loss adjustment expenses	690		275
Deferred charges - retroactive reinsurance	431		416
Unearned premiums	1,735		2,492
Receivables and originated loans	(1,145)		(1,194)
Inventories	456		505
Other assets	(836)		(980)
Other liabilities	(3,782)		(2,721)
Income taxes	8,130		15,176
Net cash flows from operating activities	24,168		21,127
Cash flows from investing activities:
Purchases of equity securities	(4,306)		(7,442)
Sales of equity securities	97,123		25,833
Purchases of U.S. Treasury Bills and fixed maturity securities	(229,505)		(99,060)
Sales of U.S. Treasury Bills and fixed maturity securities	15,018		39,991
Redemptions and maturities of U.S. Treasury Bills and fixed maturity securities	120,480		59,815
Acquisitions of businesses, net of cash acquired	(342)		(8,516)
Purchases of property, plant and equipment and equipment held for lease	(8,928)		(8,398)
Other	(191)		513
Net cash flows from investing activities	(10,651)		2,736
Cash flows from financing activities:
Changes in short term borrowings, net	(3,161)		582
Acquisitions of treasury stock	(2,918)		(5,850)
Other, principally transactions with noncontrolling interests	(2,814)		(803)
Net cash flows from financing activities	(8,948)		(9,633)
Effects of foreign currency exchange rate changes	(141)		24
Increase (decrease) in cash and cash equivalents and restricted cash	4,428		14,254
Cash and cash equivalents and restricted cash at the beginning of the year	38,643		36,399
Cash and cash equivalents and restricted cash at the end of the second quarter	43,071		50,653
Restricted cash included in other assets at the beginning of the year	621		588
Restricted cash included in other assets at the end of the second quarter	$ 747		$ 598
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	$ 1,692		$ 1,225
Repayments of borrowings	(1,172)		(5,388)
Cash and cash equivalents at beginning of the year	33,672	[1]	32,260
Cash and cash equivalents at the end of the second quarter	36,884	[1]	44,611
Railroad, Utilities and Energy [Member]
Cash flows from financing activities:
Proceeds from borrowings	6,617		2,788
Repayments of borrowings	(7,192)		(2,187)
Cash and cash equivalents at beginning of the year	4,350	[1]	3,551
Cash and cash equivalents at the end of the second quarter	$ 5,440	[1]	$ 5,444
[1] Includes U.S. Treasury Bills with maturities of three months or less when purchased of $ 4.1 billion at June 30, 2024 and $ 4.8 billion at December 31, 2023.

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Pay vs Performance Disclosure
Net Income (Loss)	$ 30,348	$ 35,912	$ 43,050	$ 71,416

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Jun. 30, 2024
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

General

General	6 Months Ended
	Jun. 30, 2024
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 may not be 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, 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. Significant estimates are used in the preparation of our Consolidated 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 estimation of certain losses assumed under insurance and reinsurance contracts. These estimates may be subject to significant adjustments in future periods due to ongoing macroeconomic and geopolitical events, as well as changes in industry or company-specific factors or events.

New accounting pronouncements

New accounting pronouncements	6 Months Ended
	Jun. 30, 2024
Accounting Changes and Error Corrections [Abstract]
New accounting pronouncements	Note 2. New accounting pronouncements 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 from which the income tax credits are received using the proportional amortization method at the program level if certain conditions are met. We elected to apply the proportional accounting method to eligible affordable housing tax credit investments using the modified retrospective method. We recorded a charge to retained earnings of $ 127 million, representing the cumulative effect of applying the proportional method to these investments as of January 1, 2024. In November 2023, the FASB issued Accounting Standards Update 2023-07, “Improvements to Reportable Segment Disclosures” (“ASU 2023-07”), which requires disclosures of significant expenses by segment and interim disclosure of certain items that were previously required only on an annual basis. ASU 2023-07 is to be applied on a retrospective basis and is effective for our 2024 annual Consolidated Financial Statements and interim periods beginning in 2025. In December 2023, the FASB issued Accounting Standards Update 2023-09, “Improvements to Income Tax Disclosures” (“ASU 2023-09”), which provides for additional income tax rate reconciliation and income taxes paid disclosures. ASU 2023-09 may be adopted on a prospective or retrospective basis and is effective for fiscal years beginning after December 15, 2024, with early adoption permitted. On March 6, 2024, the U.S. Securities Exchange Commission (“SEC”) issued Release No. 33-11275 and No. 34-99678 “The Enhancement and Standardization of Climate-Related Disclosures for Investors” (“Climate Disclosure Rules”). Among its provisions, the Climate Disclosure Rules will require certain disclosures related to severe weather events and other natural conditions, and other disclosures about climate-related risks that materially impacted or are reasonably likely to materially impact the business strategy, results of operations or financial condition of the registrant. The Climate Disclosure Rules are currently effective for large-accelerated SEC filers in annual reports for years beginning on or after January 1, 2025. However, on April 4, 2024, the SEC stayed implementation of the Climate Disclosure Rules, pending the completion of judicial review. We are evaluating the impacts ASUs 2023-07 and 2023-09 and the Climate Disclosure Rules will have on disclosures in our Consolidated Financial Statements.

Significant business acquisitio

Significant business acquisitions	6 Months Ended
	Jun. 30, 2024
Business Combinations [Abstract]
Significant business acquisitions	Note 3. Significant business acquisitions Our long-held acquisition strategy is to acquire businesses that have consistent earning power, good returns on equity and able and honest management. Financial results attributable to business acquisitions are included in our Consolidated Financial Statements beginning on their respective acquisition dates. On January 31, 2023, we acquired an additional 41.4 % interest in Pilot Travel Centers, LLC (“Pilot”) for approximately $ 8.2 billion. The acquisition increased our interest to 80 %, representing a controlling interest in Pilot for financial reporting purposes as of that date. Accordingly, we began consolidating Pilot’s financial statements in our Consolidated Financial Statements on February 1, 2023. Prior to that date, we accounted for our 38.6 % interest in Pilot under the equity method. Pilot operates more than 650 travel center and 75 fuel-only locations across 44 U.S. states and five Canadian provinces, primarily under the names Pilot or Flying J, as well as large wholesale fuel and fuel marketing businesses in the U.S. Pilot also sells diesel fuel at other locations in the U.S. and Canada through various arrangements with third party travel centers and operates a water disposal business in the oil fields sector. Since Pilot’s most significant business activities involve purchasing and selling fuel (energy) on a wholesale and retail basis, and other energy-related businesses, we include Pilot within the railroad, utilities and energy sections of our Consolidated Balance Sheets and Consolidated Statements of Earnings. In applying the acquisition method of accounting, we remeasured our previously held 38.6 % investment in Pilot to fair value as of the acquisition date. We recognized a one-time, non-cash remeasurement gain of approximately $ 3.0 billion in the first quarter of 2023, representing the excess of the fair value of that interest over the carrying value under the equity method. In January 2024, we acquired the remaining noncontrolling interests in Pilot for $ 2.6 billion, increasing our ownership of Pilot to 100 %. The acquisition of a noncontrolling interest represents an equity transaction and we recorded an increase of $ 517 million to capital in excess of par for the excess of the carrying value of the noncontrolling interest acquired over the consideration paid, net of deferred income tax liabilities arising from the transaction. A summary of the values of Pilot’s assets acquired, liabilities assumed and noncontrolling interests as of January 31, 2023 follows (in millions). Assets acquired Liabilities assumed and noncontrolling interests Property, plant and equipment $ 8,015 Notes payable $ 5,876 Goodwill* 6,605 Other liabilities 4,918 Other intangible assets 6,853 Liabilities assumed 10,794 Other assets 7,047 Noncontrolling interests, predominantly redeemable 3,361 Liabilities assumed and noncontrolling interests $ 14,155 Assets acquired $ 28,520 Net assets $ 14,365 —————— * Goodwill from this acquisition is expected to be deductible for income tax purposes.

Investments in fixed maturity s

Investments in fixed maturity securities	6 Months Ended
	Jun. 30, 2024
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 as follows (in millions). Amortized Unrealized Unrealized Fair June 30, 2024 U.S. Treasury, U.S. government corporations and agencies $ 4,773 $ 3 $ ( 13 ) $ 4,763 Foreign governments 10,430 31 ( 42 ) 10,419 Corporate bonds 1,180 211 ( 5 ) 1,386 Other 220 17 ( 3 ) 234 $ 16,603 $ 262 $ ( 63 ) $ 16,802 December 31, 2023 U.S. Treasury, U.S. government corporations and agencies $ 10,308 $ 14 $ ( 53 ) $ 10,269 Foreign governments 11,788 58 ( 41 ) 11,805 Corporate bonds 1,212 241 ( 4 ) 1,449 Other 217 21 ( 3 ) 235 $ 23,525 $ 334 $ ( 101 ) $ 23,758 Notes to Consolidated Financial Statements Note 4. Investments in fixed maturity securities As of June 30, 2024, approximately 94 % of our foreign government holdings were rated AA or higher by at least one of the major rating agencies. The amortized cost and estimated fair value of fixed maturity securities at June 30, 2024 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 $ 11,002 $ 4,754 $ 577 $ 129 $ 141 $ 16,603 Fair value 10,990 4,756 766 139 151 16,802

Investments in equity securitie

Investments in equity securities	6 Months Ended
	Jun. 30, 2024
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 June 30, 2024* Banks, insurance and finance $ 28,585 $ 66,341 $ 94,926 Consumer products 14,862 98,407 113,269 Commercial, industrial and other 45,006 31,670 76,676 $ 88,453 $ 196,418 $ 284,871 —————— * Approximately 72 % of the aggregate fair value was concentrated in five companies (American Express Company – $ 35.1 billion; Apple Inc. – $ 84.2 billion; Bank of America Corporation – $ 41.1 billion; The Coca-Cola Company – $ 25.5 billion and Chevron Corporation – $ 18.6 billion). Cost Basis Net Unrealized Fair Value December 31, 2023* Banks, insurance and finance $ 27,136 $ 51,176 $ 78,312 Consumer products 34,248 166,895 201,143 Commercial, industrial and other 48,032 26,355 74,387 $ 109,416 $ 244,426 $ 353,842 —————— * Approximately 79 % of the aggregate fair value was concentrated in five companies (American Express Company – $ 28.4 billion; Apple Inc. – $ 174.3 billion; Bank of America Corporation – $ 34.8 billion; The Coca-Cola Company – $ 23.6 billion and Chevron Corporation – $ 18.8 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 within Commercial, industrial and other in the tables above. 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 June 30, 2024, our investment in Occidental preferred stock had an aggregate liquidation value of approximately $ 8.5 billion, which reflected mandatory redemptions by Occidental during 2023 of approximately $ 1.5 billion. 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 June 30, 2024, we owned 151.6 million shares of American Express Company (“American Express”) common stock representing 21.3 % of its outstanding common stock. Since 1995, we have been party to an agreement with American Express whereby we agreed to vote a significant portion of our shares in accordance with the recommendations of the American Express Board of Directors. We have also agreed to passivity commitments as requested by the Board of Governors of the Federal Reserve System, which collectively, in our judgment, restrict our ability to exercise significant influence over the operating and financial policies of American Express. Accordingly, we do not use the equity method with respect to our investment in American Express common stock, and we continue to record our investment at fair value.

Equity method investments

Equity method investments	6 Months Ended
	Jun. 30, 2024
Equity Method Investments and Joint Ventures [Abstract]
Equity method investments	Note 6. Equity method investments Berkshire and its subsidiaries hold investments in certain businesses that are accounted for pursuant to the equity method. Currently, the most significant of these are our investments in the common stock of The Kraft Heinz Company (“Kraft Heinz”) and Occidental. As of June 30, 2024, we owned 26.9 % of the outstanding Kraft Heinz common stock and 28.8 % 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. Kraft Heinz and Occidental common stocks are publicly traded. The fair values and our carrying values of these investments are included in the following table (in millions). Carrying Value Fair Value June 30, December 31, June 30, December 31, Kraft Heinz $ 13,161 $ 13,230 $ 10,486 $ 12,035 Occidental 16,455 15,410 16,090 14,552 Other 449 426 $ 30,065 $ 29,066 As of June 30, 2024, the excess of the carrying values over the fair values of our investments in Kraft Heinz and Occidental was 20 % and 2 %, respectively, of the carrying values of each investment. We evaluated these investments for other-than-temporary impairment as of June 30, 2024. We considered our ability and intent to hold the investment until the fair value exceeds carrying value, the magnitude and duration of the decline in fair value, the operating results of the company, as well as other factors. Based on the prevailing facts and circumstances, we concluded the recognition of an impairment charge in earnings was not required. We also own a 50 % interest in Berkadia Commercial Mortgage LLC (“Berkadia”), which is accounted for under the equity method and is included in other in the preceding table. Jefferies Financial Group Inc. (“Jefferies”) owns the other 50 % interest. Berkadia engages in mortgage banking, investment sales and servicing of commercial/multi-family real estate loans. 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. As of June 30, 2024, the carrying values of our investments in Kraft Heinz and Berkadia approximated our share of shareowners’ equity of each of these entities. The carrying value of our investment in Occidental common stock exceeded our share of its shareholders’ equity as of March 31, 2024 by approximately $ 10 billion. Based upon the limited information available to us, we concluded the excess represents goodwill. Our earnings and distributions received from equity method investments are summarized in the following table (in millions). As previously described, on February 1, 2023, we ceased accounting for Pilot under the equity method. Equity method earnings attributable to Pilot were $ 105 million for the month ending January 31, 2023. The earnings we recorded in the first six months of 2024 and 2023 for Occidental represented our share of its earnings for the six months ending March 31, 2024 and 2023, respectively. Equity in Earnings Distributions Received Second Quarter First Six Months Second Quarter First Six Months 2024 2023 2024 2023 2024 2023 2024 2023 Kraft Heinz $ 27 $ 265 $ 242 $ 487 $ 130 $ 130 $ 260 $ 260 Occidental 200 234 463 604 55 36 96 61 Other 25 12 40 108 14 21 18 21 $ 252 $ 511 $ 745 $ 1,199 $ 199 $ 187 $ 374 $ 342 Notes to Consolidated Financial Statements Note 6. Equity method investments Summarized consolidated financial information of Kraft Heinz follows (in millions). June 29, December 30, Assets $ 88,797 $ 90,339 Liabilities 39,766 40,617 Second Quarter First Six Months 2024 2023 2024 2023 Sales $ 6,476 $ 6,721 $ 12,887 $ 13,210 Net earnings attributable to Kraft Heinz common shareholders 102 1,000 903 1,836 Summarized consolidated financial information of Occidental follows (in millions). March 31, September 30, Assets $ 74,277 $ 71,287 Liabilities 43,310 42,515 Quarter ending March 31, Six months ending March 31, 2024 2023 2024 2023 Total revenues and other income $ 6,010 $ 7,258 $ 13,539 $ 15,584 Net earnings attributable to Occidental common shareholders 718 983 1,747 2,710

Investment gains (losses)

Investment gains (losses)	6 Months Ended
	Jun. 30, 2024
Investments, Debt and Equity Securities [Abstract]
Investment gains (losses)	Note 7. Investment gains (losses) Investment gains (losses) in the second quarter and first six months of 2024 and 2023 are summarized as follows (in millions). Second Quarter First Six Months 2024 2023 2024 2023 Investment gains (losses): Equity securities: Change in unrealized investment gains (losses) during the $ 17,252 $ 33,046 $ 29,711 $ 63,763 Investment gains (losses) on securities sold during the period 6,633 31 ( 3,948 ) 1,001 23,885 33,077 25,763 64,764 Fixed maturity securities: Gross realized gains 1 8 14 132 Gross realized losses ( 28 ) ( 25 ) ( 40 ) ( 77 ) Other ( 1 ) 1 ( 4 ) 3,000 $ 23,857 $ 33,061 $ 25,733 $ 67,819 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. Our proceeds from sales of equity securities were approximately $ 97.1 billion in the first six months of 2024 and $ 25.8 billion in 2023. 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 acquisition date. Taxable gains and losses on equity securities sold are generally the difference between the proceeds from sales and cost. Our sales of equity securities produced taxable gains of $ 59.6 billion in the second quarter and $ 73.7 billion in the first six months of 2024 compared to taxable gains of $ 2.4 billion in the second quarter and $ 4.6 billion in the first six months of 2023. Other investment gains in the first six months of 2023 included a non-cash gain of approximately $ 3.0 billion from the remeasurement of our pre-existing 38.6 % interest in Pilot through the application of acquisition accounting under GAAP.

Loans and finance receivables

Loans and finance receivables	6 Months Ended
	Jun. 30, 2024
Receivables [Abstract]
Loans and finance receivables	Note 8. Loans and finance receivables Loans and finance receivables are summarized as follows (in millions). June 30, December 31, Loans and finance receivables, before allowances and discounts $ 27,792 $ 26,289 Allowances for credit losses ( 1,015 ) ( 950 ) Unamortized acquisition discounts and points ( 692 ) ( 658 ) $ 26,085 $ 24,681 Loans and finance receivables are principally manufactured home loans, and to a lesser extent, commercial loans and site-built home loans. Reconciliations of the allowance for credit losses on loans and finance receivables for the first six months of 2024 and 2023 follow (in millions). First Six Months 2024 2023 Balance at the beginning of the year $ 950 $ 856 Provision for credit losses 116 90 Charge-offs, net of recoveries ( 51 ) ( 34 ) Balance at June 30 $ 1,015 $ 912 As of June 30, 2024, 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 June 30, 2024 follows (in millions). Origination Year 2024 2023 2022 2021 2020 Prior Total Performing $ 3,479 $ 5,207 $ 3,814 $ 3,189 $ 2,468 $ 8,715 $ 26,872 Non-performing 2 6 8 10 8 43 77 $ 3,481 $ 5,213 $ 3,822 $ 3,199 $ 2,476 $ 8,758 $ 26,949 We also hold a limited number of commercial loans originated or acquired several years ago. The aggregate carrying value of these loans approximated $ 725 million at June 30, 2024 and $ 850 million at December 31, 2023. The loans are generally secured by real estate properties or by other assets and are individually evaluated for expected credit losses.

Other receivables

Other receivables	6 Months Ended
	Jun. 30, 2024
Receivables [Abstract]
Other receivables	Note 9. Other receivables Other receivables are comprised of the following (in millions). June 30, December 31, Insurance and other: Insurance premiums receivable $ 19,841 $ 19,052 Reinsurance recoverables 5,253 7,060 Trade receivables 15,568 14,449 Other 5,979 4,269 Allowances for credit losses ( 674 ) ( 656 ) $ 45,967 $ 44,174 Railroad, utilities and energy: Trade receivables $ 5,809 $ 6,034 Other 853 1,228 Allowances for credit losses ( 160 ) ( 176 ) $ 6,502 $ 7,086 Aggregate provisions for credit losses in the first six months with respect to receivables in the preceding table were $ 233 million in 2024 and $ 278 million in 2023. Charge-offs, net of recoveries, in the first six months were $ 230 million in 2024 and $ 280 million in 2023.

Inventories

Inventories	6 Months Ended
	Jun. 30, 2024
Inventory Disclosure [Abstract]
Inventories	Note 10. Inventories Inventories of our insurance and other businesses are comprised of the following (in millions). June 30, December 31, Raw materials $ 5,775 $ 6,026 Work in process and other 3,440 3,345 Finished manufactured goods 5,060 4,969 Goods acquired for resale 9,223 9,819 $ 23,498 $ 24,159 Inventories, materials and supplies of our railroad, utilities and energy businesses are included in other assets and were approximately $ 4.3 billion at June 30, 2024 and $ 4.2 billion as of December 31, 2023.

Property, plant and equipment i

Property, plant and equipment including equipment held for lease	6 Months Ended
	Jun. 30, 2024
Property, plant and equipment including equipment held for lease	Note 11. Property, plant and equipment A summary of property, plant and equipment of our insurance and other businesses follows (in millions). June 30, December 31, Land, buildings and improvements $ 15,277 $ 15,058 Machinery and equipment 28,483 28,010 Furniture, fixtures and other 5,685 5,566 49,445 48,634 Accumulated depreciation ( 27,301 ) ( 26,604 ) $ 22,144 $ 22,030 A summary of property, plant and equipment of our 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. June 30, December 31, Railroad: Land, track structure and other roadway $ 72,725 $ 71,692 Locomotives, freight cars and other equipment 16,461 16,256 Construction in progress 1,863 1,715 91,049 89,663 Accumulated depreciation ( 20,401 ) ( 19,464 ) 70,648 70,199 Utilities and energy: Utility generation, transmission and distribution systems 97,682 96,195 Interstate natural gas pipeline assets 19,603 19,226 Independent power plants and other 14,891 14,781 Land, buildings and improvements 4,719 4,540 Machinery, equipment and other 4,040 3,855 Construction in progress 10,849 9,551 151,784 148,148 Accumulated depreciation ( 42,525 ) ( 40,731 ) 109,259 107,417 $ 179,907 $ 177,616 Depreciation expense for the first six months of 2024 and 2023 is summarized below (in millions). First Six Months 2024 2023 Insurance and other $ 1,226 $ 1,158 Railroad, utilities and energy 3,553 3,494 $ 4,779 $ 4,652
Equipment held for lease [Member]
Property, plant and equipment including equipment held for lease	Note 12. Equipment held for lease Equipment held for lease includes railcars, aircraft and other equipment, including over-the-road trailers, intermodal tank containers, cranes, storage units and furniture. Equipment held for lease is summarized below (in millions). June 30, December 31, Railcars $ 10,148 $ 10,031 Aircraft 13,340 12,537 Other 5,683 5,576 29,171 28,144 Accumulated depreciation ( 11,753 ) ( 11,197 ) $ 17,418 $ 16,947 Depreciation expense for equipment held for lease in the first six months was $ 695 million in 2024 and $ 623 million in 2023. Fixed and variable operating lease revenues for the second quarter and first six months of 2024 and 2023 are summarized below (in millions). Second Quarter First Six Months 2024 2023 2024 2023 Fixed lease revenue $ 1,612 $ 1,478 $ 3,164 $ 2,895 Variable lease revenue 696 601 1,366 1,228 $ 2,308 $ 2,079 $ 4,530 $ 4,123

Goodwill and other intangible a

Goodwill and other intangible assets	6 Months Ended
	Jun. 30, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and other intangible assets	Note 13. Goodwill and other intangible assets Reconciliations of the changes in the carrying value of goodwill for the first six months of 2024 and for the year ended December 31, 2023 follow (in millions). June 30, December 31, Balance at the beginning of the year $ 84,626 $ 78,119 Business acquisitions 10 7,347 Other, including acquisition period remeasurements and foreign currency translation ( 225 ) ( 840 ) Balance at the end of the period* $ 84,411 $ 84,626 —————— * Net of accumulated goodwill impairm ents of $ 11.1 billion as of June 30, 2024 and Decem ber 31, 2023 . Other intangible assets are summarized below (in millions). June 30, 2024 December 31, 2023 Gross Accumulated Net Gross Accumulated Net Insurance and other: Customer relationships $ 28,274 $ 8,214 $ 20,060 $ 28,305 $ 7,901 $ 20,404 Trademarks and trade names 5,625 859 4,766 5,619 846 4,773 Patents and technology 5,354 4,294 1,060 5,238 4,109 1,129 Other 4,765 1,863 2,902 4,826 1,805 3,021 $ 44,018 $ 15,230 $ 28,788 $ 43,988 $ 14,661 $ 29,327 Railroad, utilities and energy: Customer relationships and contracts $ 4,093 $ 920 $ 3,173 $ 4,092 $ 791 $ 3,301 Trademarks and trade names 3,592 161 3,431 3,592 98 3,494 Other 1,173 209 964 1,174 156 1,018 $ 8,858 $ 1,290 $ 7,568 $ 8,858 $ 1,045 $ 7,813 Other intangible assets of the railroad, utilities and energy businesses are included in other assets. Intangible asset amortization expense in the first six months was $ 892 million in 2024 and $ 872 million in 2023. Intangible assets with indefinite lives were $ 18.9 billion as of June 30, 2024 and December 31, 2023 and primarily related to certain customer relationships and trademarks and trade names.

Unpaid losses and loss adjustme

Unpaid losses and loss adjustment expenses	6 Months Ended
	Jun. 30, 2024
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 each of the six-month periods ended June 30, 2024 and 2023 follow (in millions). 2024 2023 Balance at the beginning of the year: Gross liabilities $ 111,082 $ 107,472 Reinsurance recoverable on unpaid losses ( 4,893 ) ( 5,025 ) Net liabilities 106,189 102,447 Incurred losses and loss adjustment expenses: Current accident year 28,359 29,827 Prior accident years ( 1,167 ) ( 1,948 ) Total 27,192 27,879 Paid losses and loss adjustment expenses: Current accident year ( 9,491 ) ( 9,968 ) Prior accident years ( 15,626 ) ( 16,664 ) Total ( 25,117 ) ( 26,632 ) Foreign currency effect ( 110 ) 267 Balance at June 30: Net liabilities 108,154 103,961 Reinsurance recoverable on unpaid losses 4,650 5,069 Gross liabilities $ 112,804 $ 109,030 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 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. We recorded net reductions of estimated ultimate liabilities for prior accident years of $ 1.2 billion in the first six months of 2024 and $ 1.9 billion in 2023, which produced corresponding reductions in incurred losses and loss adjustment expenses in those periods. These reductions, as percentages of the net liabilities at the beginning of each year, were 1.1 % in 2024 and 1.9 % in 2023. Ultimate liabilities for prior accident years of primary insurance businesses in the first six months were reduced $ 433 million in 2024 and $ 1.1 billion in 2023, primarily attributable to lower than expected private passenger auto and medical professional liability losses. In the first six months, ultimate liabilities for prior accident years of property and casualty reinsurance businesses were reduced $ 734 million in 2024, primarily attributable to lower than expected property losses, and $ 883 million in 2023, from lower than expected property and casualty losses.

Retroactive reinsurance contrac

Retroactive reinsurance contracts	6 Months Ended
	Jun. 30, 2024
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 and may include significant levels of asbestos, environmental and other mass tort claims. Retroactive reinsurance contracts are generally subject to aggregate policy limits and thus, our exposure to such claims under these contracts is likewise limited. Reconciliations of the changes in estimated liabilities for retroactive reinsurance unpaid losses and loss adjustment expenses for each of the six-month periods ended June 30, 2024 and 2023 follow (in millions). 2024 2023 Balance at the beginning of the year $ 34,647 $ 35,415 Incurred losses and loss adjustment expenses: Current contract year 51 — Prior contract years ( 119 ) 15 Total ( 68 ) 15 Paid losses and loss adjustment expenses ( 1,066 ) ( 1,033 ) Foreign currency effect ( 19 ) 24 Balance at June 30 $ 33,494 $ 34,421 Incurred losses and loss adjustment expenses $ ( 68 ) $ 15 Deferred charge amortization and adjustments 431 416 Incurred losses and loss adjustment expenses included in the Consolidated $ 363 $ 431 In the preceding table, the classification of incurred losses and loss adjustment expenses is based on the inception dates of the contracts, which reflect when our exposure to losses began. Incurred losses and loss adjustment expenses in the Consolidated Statements of Earnings include changes in estimated liabilities and related deferred charge asset amortization and adjustments arising from the changes in estimated timing and amount of future loss payments. Unamortized deferred charges on retroactive reinsurance contracts were $ 9.1 billion at June 30, 2024 and $ 9.5 billion at December 31, 2023.

Long-duration insurance contrac

Long-duration insurance contracts	6 Months Ended
	Jun. 30, 2024
Insurance [Abstract]
Long-duration insurance contracts	Note 16. Long-duration insurance contracts A summary of our long-duration life, annuity and health insurance benefits liabilities as of June 30, 2024 and 2023, disaggregated for our two primary product categories, periodic payment annuity and life and health insurance, follows. Other liabilities include incurred-but-not reported claims and claims in the course of settlement. Amounts are in millions. June 30, 2024 2023 Periodic payment annuity $ 10,378 $ 10,820 Life and health 4,167 5,523 Other 2,955 3,292 $ 17,500 $ 19,635 Notes to Consolidated Financial Statements Note 16. Long-duration insurance contracts Reconciliations of periodic payment annuity and life and health insurance benefits liabilities for the first six months of 2024 and 2023 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. Net premiums represent the portion of expected gross premiums that are required to provide for future policy benefits and variable expenses. Periodic payment annuity Life and health 2024 2023 2024 2023 Expected future policy benefits: Balance at the beginning of the year $ 11,212 $ 10,640 $ 52,665 $ 52,008 Balance at the beginning of the year - original discount rates 11,681 11,549 65,871 63,584 Effect of cash flow assumption changes — — ( 324 ) 10 Effect of actual versus expected experience 4 2 ( 12,836 ) ( 411 ) Change in benefits, net ( 235 ) ( 230 ) ( 943 ) ( 1,346 ) Interest accrual 273 266 575 852 Foreign currency effect 15 83 ( 459 ) 100 Balance at June 30 - original discount rates 11,738 11,670 51,884 62,789 Effect of changes in discount rate assumptions ( 1,360 ) ( 850 ) ( 12,739 ) ( 12,741 ) Balance at June 30 $ 10,378 $ 10,820 $ 39,145 $ 50,048 Expected future net premiums: Balance at the beginning of the year $ 46,916 $ 46,129 Balance at the beginning of the year - original discount rates 58,731 56,535 Effect of cash flow assumption changes ( 326 ) 18 Effect of actual versus expected experience ( 11,225 ) ( 251 ) Change in premiums, net ( 876 ) ( 1,222 ) Interest accrual 507 745 Foreign currency effect ( 436 ) 83 Balance at June 30 - original discount rates 46,375 55,908 Effect of changes in discount rate assumptions ( 11,397 ) ( 11,383 ) Balance at June 30 $ 34,978 $ 44,525 Liabilities for future policy benefits: Balance at June 30 $ 10,378 $ 10,820 $ 4,167 $ 5,523 Reinsurance recoverables — — ( 49 ) ( 1,549 ) Balance at June 30, net of reinsurance recoverables $ 10,378 $ 10,820 $ 4,118 $ 3,974 Liabilities for future life and health policy benefits and reinsurance recoverables declined in the first six months of 2024, primarily attributable to the commutations of certain life reinsurance contracts. The impacts of these contract commutations on expected future policy benefits and future net premiums were reflected in effects of actual versus expected experience. Notes to Consolidated Financial Statements Note 16. Long-duration insurance contracts Other information relating to our long-duration insurance liabilities as of June 30, 2024 and 2023 follows (dollars in millions). Periodic payment annuity Life and health 2024 2023 2024 2023 Undiscounted expected future gross premiums $ — $ — $ 94,942 $ 108,089 Discounted expected future gross premiums — — 55,787 65,599 Undiscounted expected future benefits 30,867 31,232 86,253 103,012 Weighted average discount rate 5.7 % 5.3 % 5.2 % 5.0 % Weighted average accretion rate 4.8 % 4.8 % 2.7 % 3.3 % Weighted average duration 16 years 18 years 13 years 14 years Gross premiums earned and interest expense before reinsurance ceded for the first six months of 2024 and 2023 were as follows (in millions). Gross premiums Interest expense 2024 2023 2024 2023 Periodic payment annuity $ — $ — $ 273 $ 266 Life and health 1,870 1,644 68 107

Notes payable and other borrowi

Notes payable and other borrowings	6 Months Ended
	Jun. 30, 2024
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 (dollars in millions). The weighted average interest rates and maturity date ranges are based on borrowings as of June 30, 2024. Weighted June 30, December 31, Insurance and other: Berkshire Hathaway Inc. (“Berkshire”): U.S. Dollar denominated due 2025 - 2047 3.5 % $ 3,745 $ 3,740 Euro denominated due 2025 - 2041 1.1 % 4,895 6,145 Japanese Yen denominated due 2024 - 2060 0.9 % 9,431 8,896 Berkshire Hathaway Finance Corporation (“BHFC”): U.S. Dollar denominated due 2027 - 2052 3.6 % 14,466 14,463 Great Britain Pound denominated due 2039 - 2059 2.5 % 2,177 2,191 Euro denominated due 2030 - 2034 1.8 % 1,334 1,374 Other subsidiary borrowings due 2024 - 2051 4.5 % 4,623 4,696 Subsidiary short-term borrowings 7.2 % 1,269 1,187 $ 41,940 $ 42,692 Notes to Consolidated Financial Statements Note 17. Notes payable and other borrowings Berkshire parent company borrowings consist of senior unsecured debt. In the first six months of 2024, Berkshire repaid approximately $ 1.1 billion of maturing senior notes. In April 2024, Berkshire issued ¥ 263.3 billion (approximately $ 1.7 billion) of senior notes with interest rates ranging from 0.974 % to 2.498 % and maturity dates ranging from 2027 to 2054 . Borrowings of BHFC, a wholly-owned finance subsidiary of Berkshire, consist of senior unsecured notes used to fund manufactured housing loans originated or acquired and equipment held for lease of certain subsidiaries. BHFC borrowings are fully and unconditionally guaranteed by Berkshire. Berkshire also guarantees certain debt of other subsidiaries, aggregating approximately $ 2.7 billion at June 30, 2024. 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 (€ 5.85 billion, £ 1.75 billion and ¥ 1,522 billion par at June 30, 2024) 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 $ 588 million in the second quarter and $ 1.4 billion in the first six months of 2024 and $ 555 million in the second quarter and $ 529 million in the first six months of 2023. Notes payable and other borrowings of our railroad, utilities and energy businesses are summarized below (dollars in millions). The weighted average interest rates and maturity date ranges are based on borrowings as of June 30, 2024. Weighted June 30, December 31, Railroad, utilities and energy: Berkshire Hathaway Energy Company (“BHE”) and subsidiaries: BHE senior unsecured debt due 2025 - 2053 4.4 % $ 13,104 $ 13,101 Subsidiary and other debt due 2024 - 2064 4.6 % 43,367 39,072 Short-term borrowings 6.2 % 985 4,148 Pilot Travel Centers (“Pilot”) and subsidiaries — — 5,776 Burlington Northern Santa Fe (“BNSF”) and subsidiaries due 2024 - 2097 4.7 % 24,232 23,482 $ 81,688 $ 85,579 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 six months of 2024, BHE subsidiaries issued $ 5.4 billion of term debt with a weighted average interest rate of 5.4 % and maturity dates ranging from 2029 to 2055 and BHE and its subsidiaries repaid term debt and short-term borrowings aggregating approximately $ 4.0 billion. As of December 31, 2023, Pilot’s borrowings primarily represented secured syndicated loans. In March, 2024, certain Berkshire insurance subsidiaries loaned $ 5.7 billion to Pilot, which Pilot used to prepay its then outstanding third-party borrowings. BNSF’s borrowings are primarily senior unsecured debentures. In the second quarter of 2024, BNSF issued $ 1.3 billion of 5.5 % debentures due in 2055 and repaid $ 500 million of maturing debentures. As of June 30, 2024, BHE, BNSF 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 or their subsidiaries. Unused lines of credit and commercial paper capacity to support operations and provide additional liquidity for our subsidiaries were approximately $ 11.3 billion at June 30, 2024, of which approximately $ 10.1 billion related to BHE and its subsidiaries.

Fair value measurements

Fair value measurements	6 Months Ended
	Jun. 30, 2024
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 June 30, 2024 Investments in fixed maturity securities: U.S. Treasury, U.S. government corporations $ 4,763 $ 4,763 $ 4,729 $ 34 $ — Foreign governments 10,419 10,419 10,197 222 — Corporate bonds 1,386 1,386 — 841 545 Other 234 234 — 234 — Investments in equity securities 284,871 284,871 274,502 10 10,359 Investments in Kraft Heinz & Occidental common stock 29,616 26,576 26,576 — — Loans and finance receivables 26,085 25,555 — 824 24,731 Derivative contract asset s (1) 241 241 39 184 18 Derivative contract liabilities (1) 281 281 2 138 141 Notes payable and other borrowings: Insurance and other 41,940 37,204 — 37,179 25 Railroad, utilities and energy 81,688 74,069 — 74,069 — December 31, 2023 Investments in fixed maturity securities: U.S. Treasury, U.S. government corporations $ 10,269 $ 10,269 $ 10,234 $ 35 $ — Foreign governments 11,805 11,805 11,559 246 — Corporate bonds 1,449 1,449 — 860 589 Other 235 235 — 235 — Investments in equity securities 353,842 353,842 343,358 10 10,474 Investments in Kraft Heinz & Occidental common stock 28,640 26,587 26,587 — — Loans and finance receivables 24,681 24,190 — 892 23,298 Derivative contract assets (1) 334 334 39 282 13 Derivative contract liabiliti es (1) 213 213 7 111 95 Notes payable and other borrowings: Insurance and other 42,692 39,184 — 39,153 31 Railroad, utilities and energy 85,579 81,036 — 81,036 — —————— (1) Assets are included in other assets and liabilities are included in accounts payable, accruals and other liabilities. 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. Notes to Consolidated Financial Statements Note 18. Fair value measurements Level 3 – Inputs include unobservable inputs used in the measurement of assets and liabilities. Management is required to use its own assumptions regarding unobservable inputs because there is little, if any, market activity in the assets or liabilities and it may be unable to corroborate the related observable inputs. Unobservable inputs require management to make certain projections and assumptions about the information that would be used by market participants in valuing assets or liabilities. Reconciliations of significant assets and liabilities measured and carried at fair value on a recurring basis with the use of significant unobservable inputs (Level 3) for the six months ended June 30, 2024 and 2023 follow (in millions). Balance at Gains (losses) Acquisitions Balance at Investments in equity securities : 2024 $ 10,468 $ ( 114 ) $ — $ 10,354 2023 12,169 ( 86 ) ( 1,286 ) 10,797 Quantitative information as of June 30, 2024 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 $ 8,441 Discounted cash flow Expected duration 5 years Discounts for liquidity 372 bps Common stock warrants 1,913 Warrant pricing model Expected duration 5 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 by 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 subordination in liquidation. In valuing the common stock warrants, we used a warrant valuation model. While most of the inputs to the warrant model are observable, we made assumptions regarding the expected duration and volatility.

Common stock

Common stock	6 Months Ended
	Jun. 30, 2024
Equity [Abstract]
Common stock	Note 19. Common stock Changes in Berkshire’s issued, treasury and outstanding common stock during the first six months of 2024 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 Balance at December 31, 2023 639,328 ( 71,553 ) 567,775 1,528,152,352 ( 217,590,844 ) 1,310,561,508 Conversions of Class A to ( 9,686 ) — ( 9,686 ) 14,529,000 — 14,529,000 Treasury stock acquired — ( 4,787 ) ( 4,787 ) — — — Balance at June 30, 2024 629,642 ( 76,340 ) 553,302 1,542,681,352 ( 217,590,844 ) 1,325,090,508 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 1,436,696 shares outstanding as of June 30, 2024 and 1,441,483 shares outstanding as of December 31, 2023. Notes to Consolidated Financial Statements Note 19. Common stock 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, believes 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 value of Berkshire’s consolidated cash, cash equivalents and U.S. Treasury Bill holdings below $ 30 billion. The repurchase program does not obligate Berkshire to repurchase any specific dollar amount or number of Class A or Class B shares and there is no expiration date to the program.

Income taxes

Income taxes	6 Months Ended
	Jun. 30, 2024
Income Tax Disclosure [Abstract]
Income taxes	Note 20. Income taxes Our consolidated effective income tax rates were 20.0 % in the second quarter and 19.5 % in the first six months of 2024 compared to 20.3 % in the second quarter and 20.2 % in the first six months of 2023. 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. On August 16, 2022, the Inflation Reduction Act of 2022 (“the 2022 Act”) was signed into law. The 2022 Act contains numerous provisions, including a 15% corporate alternative minimum income tax (“CAMT”) on “adjusted financial statement income,” expanded tax credits for clean energy incentives and a 1% excise tax on corporate stock repurchases. The provisions of the 2022 Act are effective for tax years beginning after December 31, 2022. The extent to which the Company incurs CAMT will depend on the facts and circumstances of the given tax year. We do not expect to incur a CAMT liability in 2024. The Internal Revenue Service and the U.S. Department of Treasury may release additional guidance in the future. We will continue to evaluate the impact of the 2022 Act as more guidance becomes available. The Organization for Economic Co-operation and Development has issued Pillar Two model rules introducing a new global minimum tax of 15% intended to be effective on January 1, 2024. While the U.S. has not yet adopted the Pillar Two rules, various other governments around the world are enacting legislation. As currently designed, Pillar Two will ultimately apply to our worldwide operations. Considering we do not have material operations in jurisdictions with income tax rates lower than the Pillar Two minimum, these rules are not expected to materially increase our global tax costs. There remains uncertainty as to the final Pillar Two model rules. We will continue to monitor U.S. and global legislative action related to Pillar Two for potential impacts.

Accumulated other comprehensive

Accumulated other comprehensive income	6 Months Ended
	Jun. 30, 2024
Equity [Abstract]
Accumulated other comprehensive income	Note 21. Accumulated other comprehensive income A summary of the net changes in after-tax accumulated other comprehensive income attributable to Berkshire Hathaway shareholders for the six months ending June 30, 2024 and 2023 follows (in millions). Unrealized Foreign currency translation Long-duration insurance contracts Defined benefit pension plans Other Total First six months of 2024 Balance at the beginning of the year $ 190 $ ( 5,393 ) $ 1,353 $ ( 97 ) $ 184 $ ( 3,763 ) Other comprehensive income ( 22 ) ( 747 ) 684 ( 1 ) ( 6 ) ( 92 ) Balance at the end of the period $ 168 $ ( 6,140 ) $ 2,037 $ ( 98 ) $ 178 $ ( 3,855 ) First six months of 2023 Balance at the beginning of the year $ ( 187 ) $ ( 6,142 ) $ 1,541 $ ( 552 ) $ 288 $ ( 5,052 ) Other comprehensive income 174 592 71 41 ( 66 ) 812 Balance at the end of the period $ ( 13 ) $ ( 5,550 ) $ 1,612 $ ( 511 ) $ 222 $ ( 4,240 )

Supplemental cash flow informat

Supplemental cash flow information	6 Months Ended
	Jun. 30, 2024
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 Six Months 2024 2023 Cash paid during the period for: Income taxes $ 2,159 $ 2,962 Interest: Insurance and other 671 725 Railroad, utilities and energy 1,797 1,857 Non-cash investing and financing activities: Liabilities assumed in connection with business acquisitions 19 10,815

Contingencies and Commitments

Contingencies and Commitments	6 Months Ended
	Jun. 30, 2024
Commitments and Contingencies Disclosure [Abstract]
Contingencies and Commitments	Note 23. Contingencies and commitments We are parties in a variety of legal actions that routinely arise out of the normal course of business, including legal actions seeking to establish liability directly through insurance contracts or indirectly through reinsurance contracts issued by Berkshire subsidiaries. Plaintiffs occasionally seek punitive or exemplary damages. We do not believe that such normal and routine litigation will have a material effect on our financial condition or results of operations. 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. HomeServices of America, Inc. is a wholly-owned subsidiary of BHE. Certain legal matters related to these entities are described below. PacifiCorp In September 2020, a severe weather event resulting in high winds, low humidity and warm temperatures, contributed to several major 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. These 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 (the “2020 Wildfires”) indicate over 2,000 structures destroyed, including residences; several other structures damaged; multiple individuals injured; and several fatalities. According to the California Department of Forestry and Fire Protection, a wildfire began on July 29, 2022, in the Oak Knoll Ranger District of the Klamath National Forest in Siskiyou County, California located in PacifiCorp’s service territory (the “2022 Wildfire”) burning over 60,000 acres. Third-party reports indicate that the 2022 Wildfire resulted in 11 structures damaged, 185 structures destroyed, 12 injuries and four fatalities. 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. As of the date of this filing, a significant number of complaints and demands alleging similar claims related to the Wildfires have been filed in Oregon and California, including a class action complaint in Oregon associated with the 2020 Wildfires for which certain jury verdicts were issued as described below. The plaintiffs seek damages for economic losses, noneconomic losses, including mental suffering, emotional distress, personal injury and loss of life, as well as punitive damages, other damages and attorneys’ fees. Several insurance carriers have filed subrogation complaints in Oregon and California with allegations similar to those made in the aforementioned complaints. Additionally, the U.S. and Oregon Departments of Justice have informed PacifiCorp that they are contemplating filing actions against PacifiCorp in connection with certain of the Oregon 2020 Wildfires. PacifiCorp is actively cooperating with the U.S. and Oregon Departments of Justice on resolving these alleged claims through alternative dispute resolution. As of June 30, 2024, amounts sought in outstanding complaints and demands filed in Oregon and in certain demands in California approximated $ 3 billion, excluding any doubling or trebling of damages included in the complaints and the mass complaints described below that seek $ 43 billion. Generally, the complaints filed in California do not specify damages sought and are excluded from this amount. Based on available information to date, we believe it is probable that losses will be incurred associated with the Wildfires. Final determinations of liability will only be made following the completion of comprehensive investigations, litigation and similar processes. Notes to Consolidated Financial Statements Note 23. Contingencies and commitments On September 30, 2020, a class action complaint against PacifiCorp was filed captioned Jeanyne James et al. v. PacifiCorp et al. (the “James case”), in Oregon Circuit Court in Multnomah County, Oregon (the “Multnomah Court”) in connection with the 2020 Wildfires. In April 2023, a jury trial for the James case with respect to 17 named plaintiffs began in Multnomah Court. In June 2023, the jury issued its verdict finding PacifiCorp liable to the 17 named plaintiffs and to the class with respect to four wildfires. The jury found PacifiCorp’s conduct grossly negligent, reckless and willful as to each plaintiff and the entire class. The jury awarded the 17 named plaintiffs $ 90 million of damages, including $ 4 million of economic damages, $ 68 million of noneconomic damages and $ 18 million of punitive damages based on a 0.25 multiplier of the economic and noneconomic damages. In September 2023, the Multnomah Court ordered trial dates for three damages phase trials for the James case, wherein plaintiffs in each of the three damages phase trials would present evidence regarding their damages. In January 2024, the Multnomah Court entered a limited judgment and money award for the June 2023 James case verdict of $ 92 million based on the amounts awarded by the jury, as well as doubling of the economic damages and offsetting of insurance proceeds received by plaintiffs. In January 2024, PacifiCorp filed a notice of appeal associated with the June 2023 verdict in the James case, including whether the case can proceed as a class action, and filed a motion to stay further damages phase trials. On February 14, 2024, the Oregon Court of Appeals denied PacifiCorp’s request to stay the damages phase trials. On February 13, 2024, the 17 named plaintiffs filed a notice of cross-appeal as to the January 2024 limited judgment and money award. The appeals process and further actions could take several years. In January 2024, the jury for the first James case damages phase trial awarded nine plaintiffs $ 62 million of damages, including $ 6 million of economic damages and $ 56 million of noneconomic damages. Subsequently, the Multnomah Court increased the economic damages by $ 6 million and added $ 16 million of punitive damages, bringing the aggregate damages awarded to $ 84 million. In March 2024, the Multnomah Court granted in large part PacifiCorp’s request to offset the damage awards by deducting insurance proceeds received by any of the nine plaintiffs. In April 2024, the Multnomah Court entered a limited judgment and money award of $ 80 million for the January 2024 James verdict, based on the aggregate damages awarded, offset by insurance proceeds received by plaintiffs. In March 2024, the jury for the second James case damages phase trial awarded ten plaintiffs $ 42 million of damages, including $ 12 million of doubled economic damages and $ 30 million of noneconomic and punitive damages. In May 2024, the Multnomah Court granted PacifiCorp’s request to offset the damage awards by deducting insurance proceeds received by any of the ten plaintiffs. In June 2024, the Multnomah Court entered a limited judgment and money award of $ 38 million for the March 2024 James verdict, based on the aggregate amounts awarded, offset by insurance proceeds received by plaintiffs. The January, April and June 2024 limited judgments created liens against PacifiCorp, attaching a debt for the money awards. In each instance, PacifiCorp posted a supersedeas bond, which stays any effort to seek payment of the judgment pending final resolution of any appeals. Under ORS 82.010, interest at a rate of 9 % per annum will accrue on the judgment commencing at the date the judgment was entered until the entire money award is paid, amended or reversed by an appellate court. PacifiCorp amended its January 2024 appeal of the June 2023 James verdict to include the January 2024 jury verdict and further amended its appeal of the June 2023 verdict to include the March 2024 jury verdict. In March 2024, settlement was reached with five commercial timber plaintiffs in the James case, and the jury trial scheduled for April 2024 was cancelled. In April, May and July 2024, four separate mass complaints against PacifiCorp naming 1,443 individual class members were filed in the Multnomah Court referencing the James case as the lead case. These mass complaints make allegations seeking economic, noneconomic and punitive damages, as well as doubling of economic damages. PacifiCorp believes the magnitude of damages sought by the class members in the James case mass complaints to be of remote likelihood of being awarded based on the amounts awarded in the jury verdicts described above that are being appealed. 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 and noneconomic 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. Notes to Consolidated Financial Statements Note 23. Contingencies and commitments Through June 30, 2024, PacifiCorp recorded cumulative estimated probable Wildfire losses, before taxes and expected related insurance recoveries, of approximately $ 2.7 billion, of which $ 251 million was recorded in the first six months of 2024 and $ 541 million was recorded in the first six months of 2023. Expected insurance recoveries recorded to date in connection with the Wildfires are $ 534 million, including $ 133 million in the first six months of 2023. No further insurance recoveries are expected to be available. Cumulative Wildfire loss payments to date through June 30, 2024 were approximately $ 775 million and an additional $ 246 million was paid subsequent to June 30, 2024. To date, PacifiCorp has reached additional settlements associated with the Wildfires totaling $ 199 million that have yet to be paid. As a result of the settlements, various scheduled trials have been cancelled. Estimated unpaid liabilities for the Wildfires were approximately $ 1.9 billion at June 30, 2024. It is reasonably possible PacifiCorp will incur significant additional Wildfire losses beyond the amounts currently accrued; however, it is 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 the ultimate outcome of legal actions. HomeServices of America, Inc. HomeServices of America, Inc. (“HomeServices”) is currently defending against several antitrust cases, all in federal district courts. In each case, plaintiffs claim HomeServices and certain of its subsidiaries (and in one case BHE) 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. However, two cases also allege Texas state law deceptive trade practices claims, for which plaintiffs have provided written notice of the damages sought totaling approximately $ 9 billion by separate notice as required by Texas law. In one of these cases, Burnett (formerly Sitzer) et al. v. HomeServices of America, Inc. et al. (the “Burnett case”), a jury trial in the U.S. District Court for the Western District of Missouri 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 conspiracy 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. Joint and several liability applies for the co-defendants. Federal law authorizes trebling of damages and the award of pre-judgment interest and attorney fees. To date, all co-defendants have reached settlements with the plaintiffs. The U.S District Court approved certain of these settlements in May 2024, which has been appealed to the U.S. Court of Appeals for the Eighth Circuit. In April 2024, HomeServices agreed to terms with the plaintiffs to settle all claims asserted against HomeServices and its subsidiaries in the Burnett case as part of a proposed nationwide class settlement. The final settlement agreement, which includes scheduled payments over the next four years aggregating $ 250 million, has yet to be filed with the court and is ultimately subject to court approval. If the settlement is not approved by the court, HomeServices intends to vigorously appeal on multiple grounds the jury’s findings and damage award in the Burnett case, including whether the case can proceed as a class action. The appeals process and further actions could take several years. 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	6 Months Ended
	Jun. 30, 2024
Revenue from Contract with Customer [Abstract]
Revenues from contracts with customers	Note 24. Revenues from contracts with customers The following tables summarize customer contract revenues disaggregated by reportable segment and the source of the revenue for the second quarter and first six months of 2024 and 2023 (in millions). Other revenues, which are not considered to be revenues from contracts with customers under GAAP, are primarily insurance premiums earned, interest, dividend and other investment income and leasing revenues. Manufacturing McLane Service BNSF Berkshire Pilot Insurance, Total Three months ending June 30, 2024 Manufactured products: Industrial and commercial $ 7,459 $ — $ 55 $ — $ — $ — $ — $ 7,514 Building 5,233 — — — — — — 5,233 Consumer 4,588 — — — — — — 4,588 Grocery and convenience store distribution — 7,500 — — — — — 7,500 Food and beverage distribution — 4,478 — — — — — 4,478 Auto sales — — 2,714 — — — — 2,714 Other retail and wholesale distribution 843 — 3,741 — — 716 — 5,300 Service 402 245 1,437 5,698 1,204 68 — 9,054 Electricity, natural gas and fuel — — — — 4,977 12,161 — 17,138 Total 18,525 12,223 7,947 5,698 6,181 12,945 — 63,519 Other revenues 1,282 48 1,975 89 299 39 26,402 30,134 $ 19,807 $ 12,271 $ 9,922 $ 5,787 $ 6,480 $ 12,984 $ 26,402 $ 93,653 Six months ending June 30, 2024 Manufactured products: Industrial and commercial $ 14,669 $ — $ 107 $ — $ — $ — $ — $ 14,776 Building 9,907 — — — — — — 9,907 Consumer 8,781 — — — — — — 8,781 Grocery and convenience store distribution — 15,102 — — — — — 15,102 Food and beverage distribution — 8,914 — — — — — 8,914 Auto sales — — 5,266 — — — — 5,266 Other retail and wholesale distribution 1,662 — 7,509 — — 1,330 — 10,501 Service 779 466 2,814 11,316 2,010 132 — 17,517 Electricity, natural gas and fuel — — — — 10,106 23,940 — 34,046 Total 35,798 24,482 15,696 11,316 12,116 25,402 — 124,810 Other revenues 2,520 89 3,898 108 629 76 51,392 58,712 $ 38,318 $ 24,571 $ 19,594 $ 11,424 $ 12,745 $ 25,478 $ 51,392 $ 183,522 Notes to Consolidated Financial Statements Note 24. Revenues from contracts with customers Manufacturing McLane Service BNSF Berkshire Pilot Insurance, Total Three months ending June 30, 2023 Manufactured products: Industrial and commercial $ 7,221 $ — $ 54 $ — $ — $ — $ — $ 7,275 Building 5,178 — — — — — — 5,178 Consumer 4,343 — — — — — — 4,343 Grocery and convenience store distribution — 7,535 — — — — — 7,535 Food and beverage distribution — 4,902 — — — — — 4,902 Auto sales — — 2,789 — — — — 2,789 Other retail and wholesale distribution 814 — 4,138 — — 681 — 5,633 Service 347 213 1,390 5,791 1,217 88 — 9,046 Electricity, natural gas and fuel — — — — 4,779 13,903 — 18,682 Total 17,903 12,650 8,371 5,791 5,996 14,672 — 65,383 Other revenues 1,171 47 1,738 17 354 61 23,732 27,120 $ 19,074 $ 12,697 $ 10,109 $ 5,808 $ 6,350 $ 14,733 $ 23,732 $ 92,503 Six months ending June 30, 2023 * Manufactured products: Industrial and commercial $ 14,450 $ — $ 119 $ — $ — $ — $ — $ 14,569 Building 9,936 — — — — — — 9,936 Consumer 8,378 — — — — — — 8,378 Grocery and convenience store distribution — 15,328 — — — — — 15,328 Food and beverage distribution — 9,664 — — — — — 9,664 Auto sales — — 5,354 — — — — 5,354 Other retail and wholesale distribution 1,613 — 8,368 — — 1,103 — 11,084 Service 701 497 2,716 11,776 2,028 109 — 17,827 Electricity, natural gas and fuel — — — — 10,070 22,918 — 32,988 Total 35,078 25,489 16,557 11,776 12,098 24,130 — 125,128 Other revenues 2,261 89 3,454 33 691 99 46,141 52,768 $ 37,339 $ 25,578 $ 20,011 $ 11,809 $ 12,789 $ 24,229 $ 46,141 $ 177,896 —————— * Revenues from Pilot are for the five months ending June 30, 2023. A summary of the transaction price allocated to the significant unsatisfied remaining performance obligations related to contracts with expected durations exceeding one year as of June 30, 2024 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 $ 3,099 $ 19,398 $ 22,497 Other sales and service contracts 3,333 5,529 8,862

Business segment data

Business segment data	6 Months Ended
	Jun. 30, 2024
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 on January 31, 2023. In this presentation, revenues and pre-tax earnings of the Pilot segment in 2023 are for the five months ending June 30. Prior to January 31, 2023, our earnings from Pilot were determined under the equity method and were included in earnings from non-controlled businesses. Revenues and earnings before income taxes by segment for the second quarter and first six months of 2024 and 2023 were as follows (in millions). Second Quarter First Six Months 2024 2023 2024 2023 Revenues of Operating Businesses Insurance: Underwriting: GEICO $ 10,469 $ 9,714 $ 20,703 $ 19,340 Berkshire Hathaway Primary Group 4,656 4,233 9,197 8,194 Berkshire Hathaway Reinsurance Group 6,828 6,614 13,527 12,823 Investment income 4,077 2,918 7,241 5,310 Total insurance 26,030 23,479 50,668 45,667 BNSF 5,805 5,828 11,465 11,847 BHE 6,492 6,362 12,769 12,813 Pilot 12,999 14,754 25,502 24,262 Manufacturing 19,840 19,102 38,369 37,391 McLane 12,458 12,883 24,933 25,942 Service and retailing 9,947 10,141 19,650 20,072 93,571 92,549 183,356 177,994 Reconciliation to consolidated amount Corporate, eliminations and other 82 ( 46 ) 166 ( 98 ) $ 93,653 $ 92,503 $ 183,522 $ 177,896 Second Quarter First Six Months 2024 2023 2024 2023 Earnings Before Income Taxes of Operating Businesses Insurance: Underwriting: GEICO $ 1,786 $ 514 $ 3,714 $ 1,217 Berkshire Hathaway Primary Group 279 272 765 540 Berkshire Hathaway Reinsurance Group 782 827 1,694 1,058 Investment income 4,068 2,912 7,220 5,297 Total insurance 6,915 4,525 13,393 8,112 BNSF 1,622 1,615 3,141 3,264 BHE 326 624 758 847 Pilot 199 186 269 322 Manufacturing 3,129 3,103 6,043 5,714 McLane 142 129 307 242 Service and retailing 969 1,262 1,877 2,483 13,302 11,444 25,788 20,984 Reconciliation to consolidated amount Investment gains (losses) 23,857 33,061 25,733 67,819 Interest expense, not allocated to segments ( 119 ) ( 103 ) ( 215 ) ( 217 ) Non-controlled businesses 252 511 745 1,199 Corporate, eliminations and other 845 522 1,792 402 $ 38,137 $ 45,435 $ 53,843 $ 90,187

New accounting pronouncements (

New accounting pronouncements (Policies)	6 Months Ended
	Jun. 30, 2024
Accounting Changes and Error Corrections [Abstract]
New accounting pronouncements	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 from which the income tax credits are received using the proportional amortization method at the program level if certain conditions are met. We elected to apply the proportional accounting method to eligible affordable housing tax credit investments using the modified retrospective method. We recorded a charge to retained earnings of $ 127 million, representing the cumulative effect of applying the proportional method to these investments as of January 1, 2024. In November 2023, the FASB issued Accounting Standards Update 2023-07, “Improvements to Reportable Segment Disclosures” (“ASU 2023-07”), which requires disclosures of significant expenses by segment and interim disclosure of certain items that were previously required only on an annual basis. ASU 2023-07 is to be applied on a retrospective basis and is effective for our 2024 annual Consolidated Financial Statements and interim periods beginning in 2025. In December 2023, the FASB issued Accounting Standards Update 2023-09, “Improvements to Income Tax Disclosures” (“ASU 2023-09”), which provides for additional income tax rate reconciliation and income taxes paid disclosures. ASU 2023-09 may be adopted on a prospective or retrospective basis and is effective for fiscal years beginning after December 15, 2024, with early adoption permitted. On March 6, 2024, the U.S. Securities Exchange Commission (“SEC”) issued Release No. 33-11275 and No. 34-99678 “The Enhancement and Standardization of Climate-Related Disclosures for Investors” (“Climate Disclosure Rules”). Among its provisions, the Climate Disclosure Rules will require certain disclosures related to severe weather events and other natural conditions, and other disclosures about climate-related risks that materially impacted or are reasonably likely to materially impact the business strategy, results of operations or financial condition of the registrant. The Climate Disclosure Rules are currently effective for large-accelerated SEC filers in annual reports for years beginning on or after January 1, 2025. However, on April 4, 2024, the SEC stayed implementation of the Climate Disclosure Rules, pending the completion of judicial review. We are evaluating the impacts ASUs 2023-07 and 2023-09 and the Climate Disclosure Rules will have on disclosures in our Consolidated Financial Statements.

Significant business acquisit_2

Significant business acquisitions (Tables)	6 Months Ended
	Jun. 30, 2024
Pilot Travel Centers ("Pilot) [Member]
Business Acquisition [Line Items]
Summary of preliminary values of identified assets acquired and liabilities assumed	Assets acquired Liabilities assumed and noncontrolling interests Property, plant and equipment $ 8,015 Notes payable $ 5,876 Goodwill* 6,605 Other liabilities 4,918 Other intangible assets 6,853 Liabilities assumed 10,794 Other assets 7,047 Noncontrolling interests, predominantly redeemable 3,361 Liabilities assumed and noncontrolling interests $ 14,155 Assets acquired $ 28,520 Net assets $ 14,365 —————— * Goodwill from this acquisition is expected to be deductible for income tax purposes.

Investments in fixed maturity_2

Investments in fixed maturity securities (Tables)	6 Months Ended
	Jun. 30, 2024
Investments, Debt and Equity Securities [Abstract]
Schedule of investments in securities with fixed maturities	Investments in fixed maturity securities are summarized as follows (in millions). Amortized Unrealized Unrealized Fair June 30, 2024 U.S. Treasury, U.S. government corporations and agencies $ 4,773 $ 3 $ ( 13 ) $ 4,763 Foreign governments 10,430 31 ( 42 ) 10,419 Corporate bonds 1,180 211 ( 5 ) 1,386 Other 220 17 ( 3 ) 234 $ 16,603 $ 262 $ ( 63 ) $ 16,802 December 31, 2023 U.S. Treasury, U.S. government corporations and agencies $ 10,308 $ 14 $ ( 53 ) $ 10,269 Foreign governments 11,788 58 ( 41 ) 11,805 Corporate bonds 1,212 241 ( 4 ) 1,449 Other 217 21 ( 3 ) 235 $ 23,525 $ 334 $ ( 101 ) $ 23,758
Schedule of amortized cost and estimated fair value of securities with fixed maturities	The amortized cost and estimated fair value of fixed maturity securities at June 30, 2024 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 $ 11,002 $ 4,754 $ 577 $ 129 $ 141 $ 16,603 Fair value 10,990 4,756 766 139 151 16,802

Investments in equity securit_2

Investments in equity securities (Tables)	6 Months Ended
	Jun. 30, 2024
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 June 30, 2024* Banks, insurance and finance $ 28,585 $ 66,341 $ 94,926 Consumer products 14,862 98,407 113,269 Commercial, industrial and other 45,006 31,670 76,676 $ 88,453 $ 196,418 $ 284,871 —————— * Approximately 72 % of the aggregate fair value was concentrated in five companies (American Express Company – $ 35.1 billion; Apple Inc. – $ 84.2 billion; Bank of America Corporation – $ 41.1 billion; The Coca-Cola Company – $ 25.5 billion and Chevron Corporation – $ 18.6 billion). Cost Basis Net Unrealized Fair Value December 31, 2023* Banks, insurance and finance $ 27,136 $ 51,176 $ 78,312 Consumer products 34,248 166,895 201,143 Commercial, industrial and other 48,032 26,355 74,387 $ 109,416 $ 244,426 $ 353,842 —————— * Approximately 79 % of the aggregate fair value was concentrated in five companies (American Express Company – $ 28.4 billion; Apple Inc. – $ 174.3 billion; Bank of America Corporation – $ 34.8 billion; The Coca-Cola Company – $ 23.6 billion and Chevron Corporation – $ 18.8 billion).

Equity method investments (Tabl

Equity method investments (Tables)	6 Months Ended
	Jun. 30, 2024
Equity Method Investments and Joint Ventures [Abstract]
Summary of carrying value and fair value of investments	Kraft Heinz and Occidental common stocks are publicly traded. The fair values and our carrying values of these investments are included in the following table (in millions). Carrying Value Fair Value June 30, December 31, June 30, December 31, Kraft Heinz $ 13,161 $ 13,230 $ 10,486 $ 12,035 Occidental 16,455 15,410 16,090 14,552 Other 449 426 $ 30,065 $ 29,066
Summary of earnings and distributions received from equity method investments	Our earnings and distributions received from equity method investments are summarized in the following table (in millions). As previously described, on The earnings we recorded in the first six months of 2024 and 2023 for Occidental represented our share of its earnings for the six months ending March 31, 2024 and 2023, respectively. Equity in Earnings Distributions Received Second Quarter First Six Months Second Quarter First Six Months 2024 2023 2024 2023 2024 2023 2024 2023 Kraft Heinz $ 27 $ 265 $ 242 $ 487 $ 130 $ 130 $ 260 $ 260 Occidental 200 234 463 604 55 36 96 61 Other 25 12 40 108 14 21 18 21 $ 252 $ 511 $ 745 $ 1,199 $ 199 $ 187 $ 374 $ 342
Summarized unaudited financial information of Kraft Heinz	Summarized consolidated financial information of Kraft Heinz follows (in millions). June 29, December 30, Assets $ 88,797 $ 90,339 Liabilities 39,766 40,617 Second Quarter First Six Months 2024 2023 2024 2023 Sales $ 6,476 $ 6,721 $ 12,887 $ 13,210 Net earnings attributable to Kraft Heinz common shareholders 102 1,000 903 1,836 Summarized consolidated financial information of Occidental follows (in millions). March 31, September 30, Assets $ 74,277 $ 71,287 Liabilities 43,310 42,515 Quarter ending March 31, Six months ending March 31, 2024 2023 2024 2023 Total revenues and other income $ 6,010 $ 7,258 $ 13,539 $ 15,584 Net earnings attributable to Occidental common shareholders 718 983 1,747 2,710

Investment gains (losses) (Tabl

Investment gains (losses) (Tables)	6 Months Ended
	Jun. 30, 2024
Investments, Debt and Equity Securities [Abstract]
Summary of investment gains (losses)	Investment gains (losses) in the second quarter and first six months of 2024 and 2023 are summarized as follows (in millions). Second Quarter First Six Months 2024 2023 2024 2023 Investment gains (losses): Equity securities: Change in unrealized investment gains (losses) during the $ 17,252 $ 33,046 $ 29,711 $ 63,763 Investment gains (losses) on securities sold during the period 6,633 31 ( 3,948 ) 1,001 23,885 33,077 25,763 64,764 Fixed maturity securities: Gross realized gains 1 8 14 132 Gross realized losses ( 28 ) ( 25 ) ( 40 ) ( 77 ) Other ( 1 ) 1 ( 4 ) 3,000 $ 23,857 $ 33,061 $ 25,733 $ 67,819

Loans and finance receivables (

Loans and finance receivables (Tables)	6 Months Ended
	Jun. 30, 2024
Schedule of receivables	Other receivables are comprised of the following (in millions). June 30, December 31, Insurance and other: Insurance premiums receivable $ 19,841 $ 19,052 Reinsurance recoverables 5,253 7,060 Trade receivables 15,568 14,449 Other 5,979 4,269 Allowances for credit losses ( 674 ) ( 656 ) $ 45,967 $ 44,174 Railroad, utilities and energy: Trade receivables $ 5,809 $ 6,034 Other 853 1,228 Allowances for credit losses ( 160 ) ( 176 ) $ 6,502 $ 7,086
Loans and Finance Receivables [Member]
Schedule of receivables	Loans and finance receivables are summarized as follows (in millions). June 30, December 31, Loans and finance receivables, before allowances and discounts $ 27,792 $ 26,289 Allowances for credit losses ( 1,015 ) ( 950 ) Unamortized acquisition discounts and points ( 692 ) ( 658 ) $ 26,085 $ 24,681
Schedule of reconciliation of allowance for credit losses on loans and finance receivables	Loans and finance receivables are principally manufactured home loans, and to a lesser extent, commercial loans and site-built home loans. Reconciliations of the allowance for credit losses on loans and finance receivables for the first six months of 2024 and 2023 follow (in millions). First Six Months 2024 2023 Balance at the beginning of the year $ 950 $ 856 Provision for credit losses 116 90 Charge-offs, net of recoveries ( 51 ) ( 34 ) Balance at June 30 $ 1,015 $ 912
Manufactured Housing Loan Balances [Member]
Summary of performing and non-performing home loans before discounts and allowances by year of loan origination	A summary of performing and non-performing home loans before discounts and allowances by year of loan origination as of June 30, 2024 follows (in millions). Origination Year 2024 2023 2022 2021 2020 Prior Total Performing $ 3,479 $ 5,207 $ 3,814 $ 3,189 $ 2,468 $ 8,715 $ 26,872 Non-performing 2 6 8 10 8 43 77 $ 3,481 $ 5,213 $ 3,822 $ 3,199 $ 2,476 $ 8,758 $ 26,949

Other receivables (Tables)

Other receivables (Tables)	6 Months Ended
	Jun. 30, 2024
Receivables [Abstract]
Schedule of receivables	Other receivables are comprised of the following (in millions). June 30, December 31, Insurance and other: Insurance premiums receivable $ 19,841 $ 19,052 Reinsurance recoverables 5,253 7,060 Trade receivables 15,568 14,449 Other 5,979 4,269 Allowances for credit losses ( 674 ) ( 656 ) $ 45,967 $ 44,174 Railroad, utilities and energy: Trade receivables $ 5,809 $ 6,034 Other 853 1,228 Allowances for credit losses ( 160 ) ( 176 ) $ 6,502 $ 7,086

Inventories (Tables)

Inventories (Tables)	6 Months Ended
	Jun. 30, 2024
Inventory Disclosure [Abstract]
Schedule of inventories	Inventories of our insurance and other businesses are comprised of the following (in millions). June 30, December 31, Raw materials $ 5,775 $ 6,026 Work in process and other 3,440 3,345 Finished manufactured goods 5,060 4,969 Goods acquired for resale 9,223 9,819 $ 23,498 $ 24,159

Property, plant and equipment_2

Property, plant and equipment including equipment held for lease (Tables)	6 Months Ended
	Jun. 30, 2024
Schedule of depreciation expense	Depreciation expense for the first six months of 2024 and 2023 is summarized below (in millions). First Six Months 2024 2023 Insurance and other $ 1,226 $ 1,158 Railroad, utilities and energy 3,553 3,494 $ 4,779 $ 4,652
Insurance and Other [Member]
Schedule of property, plant and equipment	A summary of property, plant and equipment of our insurance and other businesses follows (in millions). June 30, December 31, Land, buildings and improvements $ 15,277 $ 15,058 Machinery and equipment 28,483 28,010 Furniture, fixtures and other 5,685 5,566 49,445 48,634 Accumulated depreciation ( 27,301 ) ( 26,604 ) $ 22,144 $ 22,030
Railroad, Utilities and Energy [Member]
Schedule of property, plant and equipment	A summary of property, plant and equipment of our 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. June 30, December 31, Railroad: Land, track structure and other roadway $ 72,725 $ 71,692 Locomotives, freight cars and other equipment 16,461 16,256 Construction in progress 1,863 1,715 91,049 89,663 Accumulated depreciation ( 20,401 ) ( 19,464 ) 70,648 70,199 Utilities and energy: Utility generation, transmission and distribution systems 97,682 96,195 Interstate natural gas pipeline assets 19,603 19,226 Independent power plants and other 14,891 14,781 Land, buildings and improvements 4,719 4,540 Machinery, equipment and other 4,040 3,855 Construction in progress 10,849 9,551 151,784 148,148 Accumulated depreciation ( 42,525 ) ( 40,731 ) 109,259 107,417 $ 179,907 $ 177,616

Equipment held for lease (Table

Equipment held for lease (Tables)	6 Months Ended
	Jun. 30, 2024
Property, Plant and Equipment [Abstract]
Summary of equipment held for lease	Equipment held for lease includes railcars, aircraft and other equipment, including over-the-road trailers, intermodal tank containers, cranes, storage units and furniture. Equipment held for lease is summarized below (in millions). June 30, December 31, Railcars $ 10,148 $ 10,031 Aircraft 13,340 12,537 Other 5,683 5,576 29,171 28,144 Accumulated depreciation ( 11,753 ) ( 11,197 ) $ 17,418 $ 16,947
Summary of fixed and variable operating lease revenues	Fixed and variable operating lease revenues for the second quarter and first six months of 2024 and 2023 are summarized below (in millions). Second Quarter First Six Months 2024 2023 2024 2023 Fixed lease revenue $ 1,612 $ 1,478 $ 3,164 $ 2,895 Variable lease revenue 696 601 1,366 1,228 $ 2,308 $ 2,079 $ 4,530 $ 4,123

Goodwill and other intangible_2

Goodwill and other intangible assets (Tables)	6 Months Ended
	Jun. 30, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
Reconciliation of the change in goodwill	Reconciliations of the changes in the carrying value of goodwill for the first six months of 2024 and for the year ended December 31, 2023 follow (in millions). June 30, December 31, Balance at the beginning of the year $ 84,626 $ 78,119 Business acquisitions 10 7,347 Other, including acquisition period remeasurements and foreign currency translation ( 225 ) ( 840 ) Balance at the end of the period* $ 84,411 $ 84,626 —————— * Net of accumulated goodwill impairm ents of $ 11.1 billion as of June 30, 2024 and Decem ber 31, 2023 .
Schedule of intangible assets	Other intangible assets are summarized below (in millions). June 30, 2024 December 31, 2023 Gross Accumulated Net Gross Accumulated Net Insurance and other: Customer relationships $ 28,274 $ 8,214 $ 20,060 $ 28,305 $ 7,901 $ 20,404 Trademarks and trade names 5,625 859 4,766 5,619 846 4,773 Patents and technology 5,354 4,294 1,060 5,238 4,109 1,129 Other 4,765 1,863 2,902 4,826 1,805 3,021 $ 44,018 $ 15,230 $ 28,788 $ 43,988 $ 14,661 $ 29,327 Railroad, utilities and energy: Customer relationships and contracts $ 4,093 $ 920 $ 3,173 $ 4,092 $ 791 $ 3,301 Trademarks and trade names 3,592 161 3,431 3,592 98 3,494 Other 1,173 209 964 1,174 156 1,018 $ 8,858 $ 1,290 $ 7,568 $ 8,858 $ 1,045 $ 7,813

Unpaid losses and loss adjust_2

Unpaid losses and loss adjustment expenses (Tables)	6 Months Ended
	Jun. 30, 2024
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 each of the six-month periods ended June 30, 2024 and 2023 follow (in millions). 2024 2023 Balance at the beginning of the year: Gross liabilities $ 111,082 $ 107,472 Reinsurance recoverable on unpaid losses ( 4,893 ) ( 5,025 ) Net liabilities 106,189 102,447 Incurred losses and loss adjustment expenses: Current accident year 28,359 29,827 Prior accident years ( 1,167 ) ( 1,948 ) Total 27,192 27,879 Paid losses and loss adjustment expenses: Current accident year ( 9,491 ) ( 9,968 ) Prior accident years ( 15,626 ) ( 16,664 ) Total ( 25,117 ) ( 26,632 ) Foreign currency effect ( 110 ) 267 Balance at June 30: Net liabilities 108,154 103,961 Reinsurance recoverable on unpaid losses 4,650 5,069 Gross liabilities $ 112,804 $ 109,030

Retroactive reinsurance contr_2

Retroactive reinsurance contracts (Tables)	6 Months Ended
	Jun. 30, 2024
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 each of the six-month periods ended June 30, 2024 and 2023 follow (in millions). 2024 2023 Balance at the beginning of the year $ 34,647 $ 35,415 Incurred losses and loss adjustment expenses: Current contract year 51 — Prior contract years ( 119 ) 15 Total ( 68 ) 15 Paid losses and loss adjustment expenses ( 1,066 ) ( 1,033 ) Foreign currency effect ( 19 ) 24 Balance at June 30 $ 33,494 $ 34,421 Incurred losses and loss adjustment expenses $ ( 68 ) $ 15 Deferred charge amortization and adjustments 431 416 Incurred losses and loss adjustment expenses included in the Consolidated $ 363 $ 431

Long-duration insurance contr_2

Long-duration insurance contracts (Tables)	6 Months Ended
	Jun. 30, 2024
Insurance [Abstract]
Summary of life, annuity and health insurance benefits liabilities	A summary of our long-duration life, annuity and health insurance benefits liabilities as of June 30, 2024 and 2023, disaggregated for our two primary product categories, periodic payment annuity and life and health insurance, follows. Other liabilities include incurred-but-not reported claims and claims in the course of settlement. Amounts are in millions. June 30, 2024 2023 Periodic payment annuity $ 10,378 $ 10,820 Life and health 4,167 5,523 Other 2,955 3,292 $ 17,500 $ 19,635
Summary of changes in discounted present values of expected future policy benefits and expected future net premiums	Net premiums represent the portion of expected gross premiums that are required to provide for future policy benefits and variable expenses. Periodic payment annuity Life and health 2024 2023 2024 2023 Expected future policy benefits: Balance at the beginning of the year $ 11,212 $ 10,640 $ 52,665 $ 52,008 Balance at the beginning of the year - original discount rates 11,681 11,549 65,871 63,584 Effect of cash flow assumption changes — — ( 324 ) 10 Effect of actual versus expected experience 4 2 ( 12,836 ) ( 411 ) Change in benefits, net ( 235 ) ( 230 ) ( 943 ) ( 1,346 ) Interest accrual 273 266 575 852 Foreign currency effect 15 83 ( 459 ) 100 Balance at June 30 - original discount rates 11,738 11,670 51,884 62,789 Effect of changes in discount rate assumptions ( 1,360 ) ( 850 ) ( 12,739 ) ( 12,741 ) Balance at June 30 $ 10,378 $ 10,820 $ 39,145 $ 50,048 Expected future net premiums: Balance at the beginning of the year $ 46,916 $ 46,129 Balance at the beginning of the year - original discount rates 58,731 56,535 Effect of cash flow assumption changes ( 326 ) 18 Effect of actual versus expected experience ( 11,225 ) ( 251 ) Change in premiums, net ( 876 ) ( 1,222 ) Interest accrual 507 745 Foreign currency effect ( 436 ) 83 Balance at June 30 - original discount rates 46,375 55,908 Effect of changes in discount rate assumptions ( 11,397 ) ( 11,383 ) Balance at June 30 $ 34,978 $ 44,525 Liabilities for future policy benefits: Balance at June 30 $ 10,378 $ 10,820 $ 4,167 $ 5,523 Reinsurance recoverables — — ( 49 ) ( 1,549 ) Balance at June 30, net of reinsurance recoverables $ 10,378 $ 10,820 $ 4,118 $ 3,974
Summary of Other Information Relating to Long-Duration Insurance Liabilities	Other information relating to our long-duration insurance liabilities as of June 30, 2024 and 2023 follows (dollars in millions). Periodic payment annuity Life and health 2024 2023 2024 2023 Undiscounted expected future gross premiums $ — $ — $ 94,942 $ 108,089 Discounted expected future gross premiums — — 55,787 65,599 Undiscounted expected future benefits 30,867 31,232 86,253 103,012 Weighted average discount rate 5.7 % 5.3 % 5.2 % 5.0 % Weighted average accretion rate 4.8 % 4.8 % 2.7 % 3.3 % Weighted average duration 16 years 18 years 13 years 14 years
Summary of gross premiums earned and net interest expense	Gross premiums earned and interest expense before reinsurance ceded for the first six months of 2024 and 2023 were as follows (in millions). Gross premiums Interest expense 2024 2023 2024 2023 Periodic payment annuity $ — $ — $ 273 $ 266 Life and health 1,870 1,644 68 107

Notes payable and other borro_2

Notes payable and other borrowings (Tables)	6 Months Ended
	Jun. 30, 2024
Schedule of short and long term outstanding debt disclosure	Notes payable and other borrowings of our insurance and other businesses are summarized below (dollars in millions). The weighted average interest rates and maturity date ranges are based on borrowings as of June 30, 2024. Weighted June 30, December 31, Insurance and other: Berkshire Hathaway Inc. (“Berkshire”): U.S. Dollar denominated due 2025 - 2047 3.5 % $ 3,745 $ 3,740 Euro denominated due 2025 - 2041 1.1 % 4,895 6,145 Japanese Yen denominated due 2024 - 2060 0.9 % 9,431 8,896 Berkshire Hathaway Finance Corporation (“BHFC”): U.S. Dollar denominated due 2027 - 2052 3.6 % 14,466 14,463 Great Britain Pound denominated due 2039 - 2059 2.5 % 2,177 2,191 Euro denominated due 2030 - 2034 1.8 % 1,334 1,374 Other subsidiary borrowings due 2024 - 2051 4.5 % 4,623 4,696 Subsidiary short-term borrowings 7.2 % 1,269 1,187 $ 41,940 $ 42,692
Railroad, Utilities and Energy [Member]
Schedule of short and long term outstanding debt disclosure	Weighted June 30, December 31, Railroad, utilities and energy: Berkshire Hathaway Energy Company (“BHE”) and subsidiaries: BHE senior unsecured debt due 2025 - 2053 4.4 % $ 13,104 $ 13,101 Subsidiary and other debt due 2024 - 2064 4.6 % 43,367 39,072 Short-term borrowings 6.2 % 985 4,148 Pilot Travel Centers (“Pilot”) and subsidiaries — — 5,776 Burlington Northern Santa Fe (“BNSF”) and subsidiaries due 2024 - 2097 4.7 % 24,232 23,482 $ 81,688 $ 85,579

Fair value measurements (Tables

Fair value measurements (Tables)	6 Months Ended
	Jun. 30, 2024
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 June 30, 2024 Investments in fixed maturity securities: U.S. Treasury, U.S. government corporations $ 4,763 $ 4,763 $ 4,729 $ 34 $ — Foreign governments 10,419 10,419 10,197 222 — Corporate bonds 1,386 1,386 — 841 545 Other 234 234 — 234 — Investments in equity securities 284,871 284,871 274,502 10 10,359 Investments in Kraft Heinz & Occidental common stock 29,616 26,576 26,576 — — Loans and finance receivables 26,085 25,555 — 824 24,731 Derivative contract asset s (1) 241 241 39 184 18 Derivative contract liabilities (1) 281 281 2 138 141 Notes payable and other borrowings: Insurance and other 41,940 37,204 — 37,179 25 Railroad, utilities and energy 81,688 74,069 — 74,069 — December 31, 2023 Investments in fixed maturity securities: U.S. Treasury, U.S. government corporations $ 10,269 $ 10,269 $ 10,234 $ 35 $ — Foreign governments 11,805 11,805 11,559 246 — Corporate bonds 1,449 1,449 — 860 589 Other 235 235 — 235 — Investments in equity securities 353,842 353,842 343,358 10 10,474 Investments in Kraft Heinz & Occidental common stock 28,640 26,587 26,587 — — Loans and finance receivables 24,681 24,190 — 892 23,298 Derivative contract assets (1) 334 334 39 282 13 Derivative contract liabiliti es (1) 213 213 7 111 95 Notes payable and other borrowings: Insurance and other 42,692 39,184 — 39,153 31 Railroad, utilities and energy 85,579 81,036 — 81,036 — —————— (1) Assets are included in other assets and liabilities are included in accounts payable, accruals and other liabilities.
Reconciliations of significant assets and liabilities measured and carried at fair value on a recurring basis with the use of significant unobservable inputs (Level 3)	Reconciliations of significant assets and liabilities measured and carried at fair value on a recurring basis with the use of significant unobservable inputs (Level 3) for the six months ended June 30, 2024 and 2023 follow (in millions). Balance at Gains (losses) Acquisitions Balance at Investments in equity securities : 2024 $ 10,468 $ ( 114 ) $ — $ 10,354 2023 12,169 ( 86 ) ( 1,286 ) 10,797
Fair value assets and liabilities measured on recurring basis, unobservable inputs, additional information	Quantitative information as of June 30, 2024 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 $ 8,441 Discounted cash flow Expected duration 5 years Discounts for liquidity 372 bps Common stock warrants 1,913 Warrant pricing model Expected duration 5 years Volatility 41 %

Common stock (Tables)

Common stock (Tables)	6 Months Ended
	Jun. 30, 2024
Equity [Abstract]
Changes in issued, treasury and outstanding Berkshire common stock	Changes in Berkshire’s issued, treasury and outstanding common stock during the first six months of 2024 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 Balance at December 31, 2023 639,328 ( 71,553 ) 567,775 1,528,152,352 ( 217,590,844 ) 1,310,561,508 Conversions of Class A to ( 9,686 ) — ( 9,686 ) 14,529,000 — 14,529,000 Treasury stock acquired — ( 4,787 ) ( 4,787 ) — — — Balance at June 30, 2024 629,642 ( 76,340 ) 553,302 1,542,681,352 ( 217,590,844 ) 1,325,090,508

Accumulated other comprehensi_2

Accumulated other comprehensive income (Tables)	6 Months Ended
	Jun. 30, 2024
Equity [Abstract]
Schedule of accumulated other comprehensive income	A summary of the net changes in after-tax accumulated other comprehensive income attributable to Berkshire Hathaway shareholders for the six months ending June 30, 2024 and 2023 follows (in millions). Unrealized Foreign currency translation Long-duration insurance contracts Defined benefit pension plans Other Total First six months of 2024 Balance at the beginning of the year $ 190 $ ( 5,393 ) $ 1,353 $ ( 97 ) $ 184 $ ( 3,763 ) Other comprehensive income ( 22 ) ( 747 ) 684 ( 1 ) ( 6 ) ( 92 ) Balance at the end of the period $ 168 $ ( 6,140 ) $ 2,037 $ ( 98 ) $ 178 $ ( 3,855 ) First six months of 2023 Balance at the beginning of the year $ ( 187 ) $ ( 6,142 ) $ 1,541 $ ( 552 ) $ 288 $ ( 5,052 ) Other comprehensive income 174 592 71 41 ( 66 ) 812 Balance at the end of the period $ ( 13 ) $ ( 5,550 ) $ 1,612 $ ( 511 ) $ 222 $ ( 4,240 )

Supplemental cash flow inform_2

Supplemental cash flow information (Tables)	6 Months Ended
	Jun. 30, 2024
Supplemental Cash Flow Elements [Abstract]
Schedule of supplemental cash flow information	A summary of supplemental cash flow information follows (in millions). First Six Months 2024 2023 Cash paid during the period for: Income taxes $ 2,159 $ 2,962 Interest: Insurance and other 671 725 Railroad, utilities and energy 1,797 1,857 Non-cash investing and financing activities: Liabilities assumed in connection with business acquisitions 19 10,815

Revenues from contracts with _2

Revenues from contracts with customers (Tables)	6 Months Ended
	Jun. 30, 2024
Revenue from Contract with Customer [Abstract]
Revenue from contracts with customers disaggregated by reportable segment and source of revenue	The following tables summarize customer contract revenues disaggregated by reportable segment and the source of the revenue for the second quarter and first six months of 2024 and 2023 (in millions). Other revenues, which are not considered to be revenues from contracts with customers under GAAP, are primarily insurance premiums earned, interest, dividend and other investment income and leasing revenues. Manufacturing McLane Service BNSF Berkshire Pilot Insurance, Total Three months ending June 30, 2024 Manufactured products: Industrial and commercial $ 7,459 $ — $ 55 $ — $ — $ — $ — $ 7,514 Building 5,233 — — — — — — 5,233 Consumer 4,588 — — — — — — 4,588 Grocery and convenience store distribution — 7,500 — — — — — 7,500 Food and beverage distribution — 4,478 — — — — — 4,478 Auto sales — — 2,714 — — — — 2,714 Other retail and wholesale distribution 843 — 3,741 — — 716 — 5,300 Service 402 245 1,437 5,698 1,204 68 — 9,054 Electricity, natural gas and fuel — — — — 4,977 12,161 — 17,138 Total 18,525 12,223 7,947 5,698 6,181 12,945 — 63,519 Other revenues 1,282 48 1,975 89 299 39 26,402 30,134 $ 19,807 $ 12,271 $ 9,922 $ 5,787 $ 6,480 $ 12,984 $ 26,402 $ 93,653 Six months ending June 30, 2024 Manufactured products: Industrial and commercial $ 14,669 $ — $ 107 $ — $ — $ — $ — $ 14,776 Building 9,907 — — — — — — 9,907 Consumer 8,781 — — — — — — 8,781 Grocery and convenience store distribution — 15,102 — — — — — 15,102 Food and beverage distribution — 8,914 — — — — — 8,914 Auto sales — — 5,266 — — — — 5,266 Other retail and wholesale distribution 1,662 — 7,509 — — 1,330 — 10,501 Service 779 466 2,814 11,316 2,010 132 — 17,517 Electricity, natural gas and fuel — — — — 10,106 23,940 — 34,046 Total 35,798 24,482 15,696 11,316 12,116 25,402 — 124,810 Other revenues 2,520 89 3,898 108 629 76 51,392 58,712 $ 38,318 $ 24,571 $ 19,594 $ 11,424 $ 12,745 $ 25,478 $ 51,392 $ 183,522 Notes to Consolidated Financial Statements Note 24. Revenues from contracts with customers Manufacturing McLane Service BNSF Berkshire Pilot Insurance, Total Three months ending June 30, 2023 Manufactured products: Industrial and commercial $ 7,221 $ — $ 54 $ — $ — $ — $ — $ 7,275 Building 5,178 — — — — — — 5,178 Consumer 4,343 — — — — — — 4,343 Grocery and convenience store distribution — 7,535 — — — — — 7,535 Food and beverage distribution — 4,902 — — — — — 4,902 Auto sales — — 2,789 — — — — 2,789 Other retail and wholesale distribution 814 — 4,138 — — 681 — 5,633 Service 347 213 1,390 5,791 1,217 88 — 9,046 Electricity, natural gas and fuel — — — — 4,779 13,903 — 18,682 Total 17,903 12,650 8,371 5,791 5,996 14,672 — 65,383 Other revenues 1,171 47 1,738 17 354 61 23,732 27,120 $ 19,074 $ 12,697 $ 10,109 $ 5,808 $ 6,350 $ 14,733 $ 23,732 $ 92,503 Six months ending June 30, 2023 * Manufactured products: Industrial and commercial $ 14,450 $ — $ 119 $ — $ — $ — $ — $ 14,569 Building 9,936 — — — — — — 9,936 Consumer 8,378 — — — — — — 8,378 Grocery and convenience store distribution — 15,328 — — — — — 15,328 Food and beverage distribution — 9,664 — — — — — 9,664 Auto sales — — 5,354 — — — — 5,354 Other retail and wholesale distribution 1,613 — 8,368 — — 1,103 — 11,084 Service 701 497 2,716 11,776 2,028 109 — 17,827 Electricity, natural gas and fuel — — — — 10,070 22,918 — 32,988 Total 35,078 25,489 16,557 11,776 12,098 24,130 — 125,128 Other revenues 2,261 89 3,454 33 691 99 46,141 52,768 $ 37,339 $ 25,578 $ 20,011 $ 11,809 $ 12,789 $ 24,229 $ 46,141 $ 177,896 —————— * Revenues from Pilot are for the five months ending June 30, 2023.
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 related to contracts with expected durations exceeding one year as of June 30, 2024 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 $ 3,099 $ 19,398 $ 22,497 Other sales and service contracts 3,333 5,529 8,862

Business segment data (Tables)

Business segment data (Tables)	6 Months Ended
	Jun. 30, 2024
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 on January 31, 2023. In this presentation, revenues and pre-tax earnings of the Pilot segment in 2023 are for the five months ending June 30. Prior to January 31, 2023, our earnings from Pilot were determined under the equity method and were included in earnings from non-controlled businesses. Revenues and earnings before income taxes by segment for the second quarter and first six months of 2024 and 2023 were as follows (in millions). Second Quarter First Six Months 2024 2023 2024 2023 Revenues of Operating Businesses Insurance: Underwriting: GEICO $ 10,469 $ 9,714 $ 20,703 $ 19,340 Berkshire Hathaway Primary Group 4,656 4,233 9,197 8,194 Berkshire Hathaway Reinsurance Group 6,828 6,614 13,527 12,823 Investment income 4,077 2,918 7,241 5,310 Total insurance 26,030 23,479 50,668 45,667 BNSF 5,805 5,828 11,465 11,847 BHE 6,492 6,362 12,769 12,813 Pilot 12,999 14,754 25,502 24,262 Manufacturing 19,840 19,102 38,369 37,391 McLane 12,458 12,883 24,933 25,942 Service and retailing 9,947 10,141 19,650 20,072 93,571 92,549 183,356 177,994 Reconciliation to consolidated amount Corporate, eliminations and other 82 ( 46 ) 166 ( 98 ) $ 93,653 $ 92,503 $ 183,522 $ 177,896 Second Quarter First Six Months 2024 2023 2024 2023 Earnings Before Income Taxes of Operating Businesses Insurance: Underwriting: GEICO $ 1,786 $ 514 $ 3,714 $ 1,217 Berkshire Hathaway Primary Group 279 272 765 540 Berkshire Hathaway Reinsurance Group 782 827 1,694 1,058 Investment income 4,068 2,912 7,220 5,297 Total insurance 6,915 4,525 13,393 8,112 BNSF 1,622 1,615 3,141 3,264 BHE 326 624 758 847 Pilot 199 186 269 322 Manufacturing 3,129 3,103 6,043 5,714 McLane 142 129 307 242 Service and retailing 969 1,262 1,877 2,483 13,302 11,444 25,788 20,984 Reconciliation to consolidated amount Investment gains (losses) 23,857 33,061 25,733 67,819 Interest expense, not allocated to segments ( 119 ) ( 103 ) ( 215 ) ( 217 ) Non-controlled businesses 252 511 745 1,199 Corporate, eliminations and other 845 522 1,792 402 $ 38,137 $ 45,435 $ 53,843 $ 90,187

New accounting pronouncements -

New accounting pronouncements - Narrative (Detail) - USD ($) $ in Millions	Jun. 30, 2024	Jan. 01, 2024	Dec. 31, 2023
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Retained earnings	$ 650,273		$ 607,350
Cumulative effect, period of adoption, adjustment [Member] | ASU 2023-02 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Retained earnings		$ 127

Significant business acquisit_3

Significant business acquisitions - Narrative (Detail) $ in Millions		1 Months Ended	3 Months Ended			6 Months Ended
	Jan. 31, 2023 USD ($)	Jan. 31, 2024 USD ($)	Jun. 30, 2024 USD ($) Store Location	Jun. 30, 2023 USD ($)	Mar. 31, 2023 USD ($)	Jun. 30, 2024 USD ($) Store Location	Jun. 30, 2023 USD ($)
Business Acquisition [Line Items]
Revenues			$ 63,519	$ 65,383		$ 124,810	$ 125,128
Net earnings attributable to Berkshire shareholders			30,348	35,912		43,050	71,416
Equity method earnings			$ 252	$ 511		$ 745	$ 1,199
Pilot Travel Centers LLC [Member]
Business Acquisition [Line Items]
Percentage of additional interest acquired	41.40%
Business acquisition, cash consideration	$ 8,200	$ 2,600
Economic interest	38.60%			38.60%			38.60%
One-time, non-cash remeasurement gain recognized					$ 3,000
Economic interest after subsequent acquisition	80%	100%
Adjustments to additional paid in capital		$ 517
Pilot Travel Centers LLC [Member] | Canadian Provinces [Member]
Business Acquisition [Line Items]
Number of places retail locations located | Location			5			5
Pilot Travel Centers LLC [Member] | U.S. States [Member]
Business Acquisition [Line Items]
Number of places retail locations located | Location			44			44
Pilot Travel Centers LLC [Member] | U.S. and Canada [Member]
Business Acquisition [Line Items]
Number of fuel only retail locations | Location			75			75
Pilot Travel Centers LLC [Member] | U.S. and Canada [Member] | Travel Center Locations [Member] | Minimum [Member]
Business Acquisition [Line Items]
Number of retail | Store			650			650

Significant business acquisit_4

Significant business acquisitions - Summary of preliminary values of identified assets acquired and liabilities assumed (Detail) - USD ($) $ in Millions		Jun. 30, 2024	[1]	Dec. 31, 2023	[1]	Jan. 31, 2023	Dec. 31, 2022
Assets acquired
Goodwill		$ 84,411		$ 84,626			$ 78,119
Pilot Travel Centers LLC [Member]
Assets acquired
Property, plant and equipment						$ 8,015
Goodwill	[2]					6,605
Other intangible assets						6,853
Other assets						7,047
Assets acquired						28,520
Liabilities assumed and noncontrolling interests
Notes payable						5,876
Other liabilities						4,918
Liabilities assumed						10,794
Noncontrolling interests, predominantly redeemable						3,361
Liabilities assumed and noncontrolling interests						14,155
Net assets						$ 14,365
[1] Net of accumulated goodwill impairm ents of $ 11.1 billion as of June 30, 2024 and Decem ber 31, 2023 . Goodwill from this acquisition is expected to be deductible for income tax purposes.

Investments in fixed maturity_3

Investments in fixed maturity securities (Detail) - USD ($) $ in Millions	Jun. 30, 2024	Dec. 31, 2023
Summary of Investment Holdings [Line Items]
Amortized cost of fixed maturity securities	$ 16,603	$ 23,525
Unrealized gains on fixed maturity securities	262	334
Unrealized losses on fixed maturity securities	(63)	(101)
Fair value of fixed maturity securities	16,802	23,758
U.S. Treasury, U.S. government corporations and agencies [Member]
Summary of Investment Holdings [Line Items]
Amortized cost of fixed maturity securities	4,773	10,308
Unrealized gains on fixed maturity securities	3	14
Unrealized losses on fixed maturity securities	(13)	(53)
Fair value of fixed maturity securities	4,763	10,269
Foreign governments [Member]
Summary of Investment Holdings [Line Items]
Amortized cost of fixed maturity securities	10,430	11,788
Unrealized gains on fixed maturity securities	31	58
Unrealized losses on fixed maturity securities	(42)	(41)
Fair value of fixed maturity securities	10,419	11,805
Corporate bonds [Member]
Summary of Investment Holdings [Line Items]
Amortized cost of fixed maturity securities	1,180	1,212
Unrealized gains on fixed maturity securities	211	241
Unrealized losses on fixed maturity securities	(5)	(4)
Fair value of fixed maturity securities	1,386	1,449
Other [Member]
Summary of Investment Holdings [Line Items]
Amortized cost of fixed maturity securities	220	217
Unrealized gains on fixed maturity securities	17	21
Unrealized losses on fixed maturity securities	(3)	(3)
Fair value of fixed maturity securities	$ 234	$ 235

Investments in fixed maturity_4

Investments in fixed maturity securities - Narrative (Detail)	Jun. 30, 2024	Dec. 31, 2023
Summary of Investment Holdings [Line Items]
Investment, Type [Extensible Enumeration]	us-gaap:USTreasuryBillSecuritiesMember	us-gaap:USTreasuryBillSecuritiesMember
AA or Higher Credit Rating [Member]
Summary of Investment Holdings [Line Items]
Percentage of fixed maturity investments by credit rating	94%
Investment, Type [Extensible Enumeration]	Debt Security, Government, Non-US [Member]

Investments in fixed maturity_5

Investments in fixed maturity securities - Amortized cost and estimated fair value of securities with fixed maturities (Detail) - USD ($) $ in Millions	Jun. 30, 2024	Dec. 31, 2023
Summary of Investment Holdings [Line Items]
Due in one year or less - amortized cost	$ 11,002
Due after one year through five years - amortized cost	4,754
Due after five years through ten years - amortized cost	577
Due after ten years - amortized cost	129
Amortized cost of mortgage-backed securities	141
Amortized cost of fixed maturity securities	16,603	$ 23,525
Due in one year or less - fair value	10,990
Due after one year through five years - fair value	4,756
Due after five years through ten years - fair value	766
Due after ten years - fair value	139
Fair value of mortgage-backed securities	151
Fair value of fixed maturity securities	$ 16,802	$ 23,758

Investments in equity securit_3

Investments in equity securities (Detail) - USD ($) $ in Millions	Jun. 30, 2024	[1]	Dec. 31, 2023	[2]
Summary of Investment Holdings [Line Items]
Cost Basis	$ 88,453		$ 109,416
Net Unrealized Gains	196,418		244,426
Fair Value	284,871		353,842
Banks, insurance and finance [Member]
Summary of Investment Holdings [Line Items]
Cost Basis	28,585		27,136
Net Unrealized Gains	66,341		51,176
Fair Value	94,926		78,312
Consumer products [Member]
Summary of Investment Holdings [Line Items]
Cost Basis	14,862		34,248
Net Unrealized Gains	98,407		166,895
Fair Value	113,269		201,143
Commercial, industrial and other [Member]
Summary of Investment Holdings [Line Items]
Cost Basis	45,006		48,032
Net Unrealized Gains	31,670		26,355
Fair Value	$ 76,676		$ 74,387
[1] Approximately 72 % of the aggregate fair value was concentrated in five companies (American Express Company – $ 35.1 billion; Apple Inc. – $ 84.2 billion; Bank of America Corporation – $ 41.1 billion; The Coca-Cola Company – $ 25.5 billion and Chevron Corporation – $ 18.6 billion). Approximately 79 % of the aggregate fair value was concentrated in five companies (American Express Company – $ 28.4 billion; Apple Inc. – $ 174.3 billion; Bank of America Corporation – $ 34.8 billion; The Coca-Cola Company – $ 23.6 billion and Chevron Corporation – $ 18.8 billion).

Investments in equity securit_4

Investments in equity securities (Parenthetical) (Detail) $ in Millions	6 Months Ended		12 Months Ended
	Jun. 30, 2024 USD ($) Company		Dec. 31, 2023 USD ($) Company
Summary of Investment Holdings [Line Items]
Equity Securities, Fv-Ni	$ 284,871	[1]	$ 353,842	[2]
American Express Company [Member]
Summary of Investment Holdings [Line Items]
Equity Securities, Fv-Ni	35,100		28,400
Apple Inc. [Member]
Summary of Investment Holdings [Line Items]
Equity Securities, Fv-Ni	84,200		174,300
Bank of America Corporation [Member]
Summary of Investment Holdings [Line Items]
Equity Securities, Fv-Ni	41,100		34,800
Coca Cola Company [Member]
Summary of Investment Holdings [Line Items]
Equity Securities, Fv-Ni	25,500		23,600
Chevron Corporation [Member]
Summary of Investment Holdings [Line Items]
Equity Securities, Fv-Ni	$ 18,600		$ 18,800
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	72%		79%
Number of companies in concentration percentage | Company	5		5
[1] Approximately 72 % of the aggregate fair value was concentrated in five companies (American Express Company – $ 35.1 billion; Apple Inc. – $ 84.2 billion; Bank of America Corporation – $ 41.1 billion; The Coca-Cola Company – $ 25.5 billion and Chevron Corporation – $ 18.6 billion). Approximately 79 % of the aggregate fair value was concentrated in five companies (American Express Company – $ 28.4 billion; Apple Inc. – $ 174.3 billion; Bank of America Corporation – $ 34.8 billion; The Coca-Cola Company – $ 23.6 billion and Chevron Corporation – $ 18.8 billion).

Investments in equity securit_5

Investments in equity securities - Narrative (Detail) - USD ($) $ / shares in Units, $ in Billions	6 Months Ended
	Jun. 30, 2024	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	21.30%
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
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 ($)		3 Months Ended		6 Months Ended
	Jan. 31, 2023	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Mar. 31, 2024	Dec. 31, 2023
Schedule Of Equity Method Investments [Line Items]
Equity method investments		$ 30,065,000,000		$ 30,065,000,000			$ 29,066,000,000
Equity method earnings		$ 252,000,000	$ 511,000,000	$ 745,000,000	$ 1,199,000,000
The Kraft Heinz Company [Member]
Schedule Of Equity Method Investments [Line Items]
Equity method investment ownership percentage		26.90%		26.90%
Percentage of excess of carrying values over fair values of investments		20%		20%
Equity method investments		$ 13,161,000,000		$ 13,161,000,000			13,230,000,000
Equity method earnings		$ 27,000,000	265,000,000	$ 242,000,000	487,000,000
Occidental Petroleum Corporation [Member]
Schedule Of Equity Method Investments [Line Items]
Equity method investment ownership percentage		28.80%		28.80%
Percentage of excess of carrying values over fair values of investments		2%		2%
Equity method investments		$ 16,455,000,000		$ 16,455,000,000			$ 15,410,000,000
Equity method earnings		$ 200,000,000	$ 234,000,000	$ 463,000,000	$ 604,000,000
Occidental Petroleum Corporation [Member] | Common Stock [Member]
Schedule Of Equity Method Investments [Line Items]
Excess of carrying value of investment over investees equity						$ 10,000,000,000
Berkadia Commercial Mortgage LLC [Member]
Schedule Of Equity Method Investments [Line Items]
Equity method investment ownership percentage		50%		50%
Berkadia Commercial Mortgage LLC [Member] | Jefferies Financial Group Inc. [Member]
Schedule Of Equity Method Investments [Line Items]
Equity method investment ownership percentage		50%		50%
Berkadia Commercial Mortgage LLC [Member] | Commercial Paper [Member]
Schedule Of Equity Method Investments [Line Items]
Maximum outstanding balance of commercial paper borrowings		$ 1,500,000,000		$ 1,500,000,000
Pilot Travel Centers LLC [Member]
Schedule Of Equity Method Investments [Line Items]
Equity method earnings	$ 105,000,000

Equity method investments - Sum

Equity method investments - Summary of carrying value and fair value of investments (Detail) - USD ($) $ in Millions	Jun. 30, 2024	Dec. 31, 2023
Schedule of Equity Method Investments [Line Items]
Carrying Value	$ 30,065	$ 29,066
Kraft Heinz [Member]
Schedule of Equity Method Investments [Line Items]
Carrying Value	13,161	13,230
Fair Value	10,486	12,035
Occidental [Member]
Schedule of Equity Method Investments [Line Items]
Carrying Value	16,455	15,410
Fair Value	16,090	14,552
Other [Member]
Schedule of Equity Method Investments [Line Items]
Carrying Value	$ 449	$ 426

Equity method investments - S_2

Equity method investments - Summary of earnings and distributions received from equity method investments (Detail) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Schedule of Equity Method Investments [Line Items]
Equity in Earnings	$ 252	$ 511	$ 745	$ 1,199
Distributions Received	199	187	374	342
Kraft Heinz [Member]
Schedule of Equity Method Investments [Line Items]
Equity in Earnings	27	265	242	487
Distributions Received	130	130	260	260
Occidental [Member]
Schedule of Equity Method Investments [Line Items]
Equity in Earnings	200	234	463	604
Distributions Received	55	36	96	61
Other [Member]
Schedule of Equity Method Investments [Line Items]
Equity in Earnings	25	12	40	108
Distributions Received	$ 14	$ 21	$ 18	$ 21

Equity method investments - Una

Equity method investments - Unaudited financial information (Detail) - USD ($) $ in Millions	3 Months Ended				6 Months Ended
	Jun. 30, 2024	Mar. 31, 2024	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2024	Mar. 31, 2024	Jun. 30, 2023	Mar. 31, 2023	Jun. 29, 2024	Dec. 31, 2023	Dec. 30, 2023	Sep. 30, 2023
Schedule Of Equity Method Investments [Line Items]
Assets	$ 1,108,860				$ 1,108,860					$ 1,069,978
Liabilities	500,889				500,889					$ 499,208
Sales/ Total revenues and other income	93,653		$ 92,503		183,522		$ 177,896
The Kraft Heinz Company [Member]
Schedule Of Equity Method Investments [Line Items]
Assets									$ 88,797		$ 90,339
Liabilities									$ 39,766		$ 40,617
Sales/ Total revenues and other income	6,476		6,721		12,887		13,210
Net earnings attributable to common shareholders	$ 102		$ 1,000		$ 903		$ 1,836
Occidental Petroleum Corporation [Member]
Schedule Of Equity Method Investments [Line Items]
Assets		$ 74,277				$ 74,277						$ 71,287
Liabilities		43,310				43,310						$ 42,515
Sales/ Total revenues and other income		6,010		$ 7,258		13,539		$ 15,584
Net earnings attributable to common shareholders		$ 718		$ 983		$ 1,747		$ 2,710

Investment gains (losses) (Deta

Investment gains (losses) (Detail) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
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	$ 17,252	$ 33,046	$ 29,711	$ 63,763
Equity securities - Investment gains (losses) on securities sold during the period	6,633	31	(3,948)	1,001
Equity securities - Investment gains (losses), total	23,885	33,077	25,763	64,764
Fixed maturity securities - Gross realized gains	1	8	14	132
Fixed maturity securities - Gross realized losses	(28)	(25)	(40)	(77)
Other	(1)	1	(4)	3,000
Investment gains (losses)	$ 23,857	$ 33,061	$ 25,733	$ 67,819

Investment gains (losses) - Nar

Investment gains (losses) - Narrative (Detail) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Jan. 31, 2023
Gain (Loss) on Securities [Line Items]
Sales of equity securities			$ 97,123	$ 25,833
Taxable gains (losses) on sales of equity securities	$ 59,600	$ 2,400	$ 73,700	4,600
Pilot Travel Centers LLC [Member]
Gain (Loss) on Securities [Line Items]
Non-cash gain from remeasurement				$ 3,000
Equity interest ownership percentage		38.60%		38.60%	38.60%

Loans and finance receivables_2

Loans and finance receivables (Detail) - USD ($) $ in Millions	Jun. 30, 2024	Dec. 31, 2023	Jun. 30, 2023	Dec. 31, 2022
Receivables [Abstract]
Loans and finance receivables before allowances and discounts	$ 27,792	$ 26,289
Allowances for credit losses	(1,015)	(950)	$ (912)	$ (856)
Unamortized acquisition discounts and points	(692)	(658)
Loans and finance receivables	$ 26,085	$ 24,681

Loans and finance receivables -

Loans and finance receivables - Schedule of reconciliation of allowance for credit losses on loans and finance receivables (Detail) - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Allowance for Credit Loss [Abstract]
Balance at the beginning of the year	$ 950	$ 856
Provision for credit losses	116	90
Charge-offs, net of recoveries	(51)	(34)
Balance at June 30	$ 1,015	$ 912

Loans and finance receivables_3

Loans and finance receivables - Narrative (Detail) - USD ($) $ in Millions	Jun. 30, 2024	Dec. 31, 2023
Accounts, Notes, Loans and Financing Receivable [Line Items]
Aggregated carrying value	$ 27,792	$ 26,289
Commercial Loan [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Aggregated carrying value	$ 725	$ 850
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	Jun. 30, 2024	Dec. 31, 2023
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and financing receivables by origination year, Total	$ 27,792	$ 26,289
Manufactured Housing Loan Balances [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and financing receivables by origination year, 2024	3,481
Loans and financing receivables by origination year, 2023	5,213
Loans and financing receivables by origination year, 2022	3,822
Loans and financing receivables by origination year, 2021	3,199
Loans and financing receivables by origination year, 2020	2,476
Loans and financing receivables by origination year, Prior	8,758
Loans and financing receivables by origination year, Total	26,949
Performing [Member] | Manufactured Housing Loan Balances [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and financing receivables by origination year, 2024	3,479
Loans and financing receivables by origination year, 2023	5,207
Loans and financing receivables by origination year, 2022	3,814
Loans and financing receivables by origination year, 2021	3,189
Loans and financing receivables by origination year, 2020	2,468
Loans and financing receivables by origination year, Prior	8,715
Loans and financing receivables by origination year, Total	26,872
Non-Performing [Member] | Manufactured Housing Loan Balances [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and financing receivables by origination year, 2024	2
Loans and financing receivables by origination year, 2023	6
Loans and financing receivables by origination year, 2022	8
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, Prior	43
Loans and financing receivables by origination year, Total	$ 77

Other receivables (Detail)

Other receivables (Detail) - USD ($) $ in Millions	Jun. 30, 2024	Dec. 31, 2023
Insurance and Other [Member]
Accounts Notes And Loans Receivable [Line Items]
Insurance premiums receivable	$ 19,841	$ 19,052
Reinsurance recoverables	5,253	7,060
Trade receivables	15,568	14,449
Other	5,979	4,269
Allowances for credit losses	(674)	(656)
Other receivables	45,967	44,174
Railroad, Utilities and Energy [Member]
Accounts Notes And Loans Receivable [Line Items]
Trade receivables	5,809	6,034
Other	853	1,228
Allowances for credit losses	(160)	(176)
Other receivables	$ 6,502	$ 7,086

Other receivables - Narrative (

Other receivables - Narrative (Detail) - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Accounts, Notes, Loans and Financing Receivable [Line Items]
Aggregate provisions for credit losses on receivables	$ 233	$ 278
Charge-offs, net of recoveries	$ 230	$ 280

Inventories (Detail)

Inventories (Detail) - USD ($) $ in Millions	Jun. 30, 2024	Dec. 31, 2023
Inventory Disclosure [Abstract]
Raw materials	$ 5,775	$ 6,026
Work in process and other	3,440	3,345
Finished manufactured goods	5,060	4,969
Goods acquired for resale	9,223	9,819
Total inventory	$ 23,498	$ 24,159

Inventories - Narrative (Detail

Inventories - Narrative (Detail) - USD ($) $ in Billions	Jun. 30, 2024	Dec. 31, 2023
Railroad, Utilities and Energy [Member] | Other Assets [Member]
Inventory [Line Items]
Inventory, materials and supplies	$ 4.3	$ 4.2

Property, plant and equipment (

Property, plant and equipment (Detail) - USD ($) $ in Millions	Jun. 30, 2024	Dec. 31, 2023
Insurance and Other [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 49,445	$ 48,634
Property, plant and equipment, accumulated depreciation	(27,301)	(26,604)
Total property, plant and equipment, net	22,144	22,030
Insurance and Other [Member] | Land, buildings and improvements [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	15,277	15,058
Insurance and Other [Member] | Machinery and equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	28,483	28,010
Insurance and Other [Member] | Furniture, fixtures and other [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	5,685	5,566
Railroad [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	91,049	89,663
Property, plant and equipment, accumulated depreciation	(20,401)	(19,464)
Total property, plant and equipment, net	70,648	70,199
Railroad [Member] | Land, track structure and other roadway [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	72,725	71,692
Railroad [Member] | Locomotives, freight cars and other equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	16,461	16,256
Railroad [Member] | Construction in progress [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	1,863	1,715
Utilities and Energy [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	151,784	148,148
Property, plant and equipment, accumulated depreciation	(42,525)	(40,731)
Total property, plant and equipment, net	109,259	107,417
Utilities and Energy [Member] | Land, buildings and improvements [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	4,719	4,540
Utilities and Energy [Member] | Machinery, equipment and other [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	4,040	3,855
Utilities and Energy [Member] | Utility generation, transmission and distribution systems [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	97,682	96,195
Utilities and Energy [Member] | Interstate natural gas pipeline assets [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	19,603	19,226
Utilities and Energy [Member] | Independent power plants and other [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	14,891	14,781
Utilities and Energy [Member] | Construction in progress [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	10,849	9,551
Railroad, Utilities and Energy [Member]
Property, Plant and Equipment [Line Items]
Total property, plant and equipment, net	$ 179,907	$ 177,616

Property, plant and equipment -

Property, plant and equipment - Depreciation expense (Detail) - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Property, Plant and Equipment [Line Items]
Depreciation expense	$ 4,779	$ 4,652
Insurance and Other [Member]
Property, Plant and Equipment [Line Items]
Depreciation expense	1,226	1,158
Railroad, Utilities and Energy [Member]
Property, Plant and Equipment [Line Items]
Depreciation expense	$ 3,553	$ 3,494

Equipment held for lease (Detai

Equipment held for lease (Detail) - USD ($) $ in Millions	Jun. 30, 2024	Dec. 31, 2023
Property Subject to or Available for Operating Lease [Line Items]
Equipment held for lease, gross	$ 29,171	$ 28,144
Equipment held for lease, accumulated depreciation	(11,753)	(11,197)
Equipment held for lease, net	17,418	16,947
Railcars [Member]
Property Subject to or Available for Operating Lease [Line Items]
Equipment held for lease, gross	10,148	10,031
Aircraft [Member]
Property Subject to or Available for Operating Lease [Line Items]
Equipment held for lease, gross	13,340	12,537
Other [Member]
Property Subject to or Available for Operating Lease [Line Items]
Equipment held for lease, gross	$ 5,683	$ 5,576

Equipment held for lease - Narr

Equipment held for lease - Narrative (Detail) - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Leases [Abstract]
Depreciation expense for equipment held for lease	$ 695	$ 623

Equipment held for lease - Summ

Equipment held for lease - Summary of fixed and variable operating lease revenues (Detail) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Operating Lease, Lease Income [Abstract]
Fixed lease revenue	$ 1,612	$ 1,478	$ 3,164	$ 2,895
Variable lease revenue	696	601	1,366	1,228
Total	$ 2,308	$ 2,079	$ 4,530	$ 4,123

Goodwill and other intangible_3

Goodwill and other intangible assets - Goodwill (Detail) - USD ($) $ in Millions		6 Months Ended		12 Months Ended
		Jun. 30, 2024		Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Balance at the beginning of the year		$ 84,626	[1]	$ 78,119
Business acquisitions		10		7,347
Other, including acquisition period remeasurements and foreign currency translation		(225)		(840)
Balance at the end of the period	[1]	$ 84,411		$ 84,626
[1] Net of accumulated goodwill impairm ents of $ 11.1 billion as of June 30, 2024 and Decem ber 31, 2023 .

Goodwill and other intangible_4

Goodwill and other intangible assets - Goodwill (Parenthetical) (Detail) - USD ($) $ in Billions	Jun. 30, 2024	Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Accumulated goodwill impairments	$ 11.1	$ 11.1

Goodwill and other intangible_5

Goodwill and other intangible assets - Intangible assets (Detail) - USD ($) $ in Millions	Jun. 30, 2024	Dec. 31, 2023
Insurance and Other [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	$ 44,018	$ 43,988
Accumulated amortization	15,230	14,661
Net carrying value	28,788	29,327
Railroad, Utilities and Energy [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	8,858	8,858
Accumulated amortization	1,290	1,045
Net carrying value	7,568	7,813
Customer relationships [Member] | Insurance and Other [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	28,274	28,305
Accumulated amortization	8,214	7,901
Net carrying value	20,060	20,404
Trademarks and trade names [Member] | Insurance and Other [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	5,625	5,619
Accumulated amortization	859	846
Net carrying value	4,766	4,773
Trademarks and trade names [Member] | Railroad, Utilities and Energy [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	3,592	3,592
Accumulated amortization	161	98
Net carrying value	3,431	3,494
Customer relationships and contracts [Member] | Railroad, Utilities and Energy [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	4,093	4,092
Accumulated amortization	920	791
Net carrying value	3,173	3,301
Other intangible assets [Member] | Insurance and Other [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	4,765	4,826
Accumulated amortization	1,863	1,805
Net carrying value	2,902	3,021
Other intangible assets [Member] | Railroad, Utilities and Energy [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	1,173	1,174
Accumulated amortization	209	156
Net carrying value	964	1,018
Patents and technology [Member] | Insurance and Other [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	5,354	5,238
Accumulated amortization	4,294	4,109
Net carrying value	$ 1,060	$ 1,129

Goodwill and other intangible_6

Goodwill and other intangible assets - Intangible assets - Narrative (Detail) - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Finite Lived And Indefinite Lived Intangible Assets [Line Items]
Intangible asset amortization expense	$ 892	$ 872
Intangible assets with indefinite lives, excluding goodwill	$ 18,900		$ 18,900

Unpaid losses and loss adjust_3

Unpaid losses and loss adjustment expenses - Reconciliation of changes in claim liabilities (Detail) - Property and Casualty Insurance and Reinsurance, Excluding Retroactive Reinsurance [Member] - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Liability for Claims and Claims Adjustment Expense [Line Items]
Gross liabilities at the beginning of the year	$ 111,082	$ 107,472
Reinsurance recoverable on unpaid losses at the beginning of the year	(4,893)	(5,025)
Net liabilities at the beginning of the year	106,189	102,447
Incurred losses and loss adjustment expenses, current accident year	28,359	29,827
Incurred losses and loss adjustment expenses, prior accident years	(1,167)	(1,948)
Total incurred losses and loss adjustment expenses	27,192	27,879
Paid losses and loss adjustment expenses, current accident year	(9,491)	(9,968)
Paid losses and loss adjustment expenses, prior accident years	(15,626)	(16,664)
Total paid losses and loss adjustment expenses	(25,117)	(26,632)
Foreign currency effect	(110)	267
Net liabilities at end of period	108,154	103,961
Reinsurance recoverable on unpaid losses at end of period	4,650	5,069
Gross liabilities at end of period	$ 112,804	$ 109,030

Unpaid losses and loss adjust_4

Unpaid losses and loss adjustment expenses - Narrative (Detail) - Property and Casualty Insurance and Reinsurance, Excluding Retroactive Reinsurance [Member] - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Liability for Claims and Claims Adjustment Expense [Line Items]
Incurred losses and loss adjustment expenses, prior accident years	$ (1,167)	$ (1,948)
Prior years' losses incurred as a percentage of net liabilities	1.10%	1.90%
Primary Insurance Businesses [Member]
Liability for Claims and Claims Adjustment Expense [Line Items]
Incurred losses and loss adjustment expenses, prior accident years	$ 433	$ 1,100
Property and Casualty Reinsurance [Member]
Liability for Claims and Claims Adjustment Expense [Line Items]
Incurred losses and loss adjustment expenses, prior accident years	$ 734	$ 883

Retroactive reinsurance contr_3

Retroactive reinsurance contracts - Reconciliation of changes in claim liabilities and incurred losses and loss adjustment expenses (Detail) - Retroactive Reinsurance [Member] - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Liability for Claims and Claims Adjustment Expense [Line Items]
Gross liabilities at the beginning of the year	$ 34,647	$ 35,415
Total incurred losses and loss adjustment expenses	363	431
Paid losses and loss adjustment expenses	(1,066)	(1,033)
Foreign currency effect	(19)	24
Gross liabilities at end of period	33,494	34,421
Unpaid Losses and Loss Adjustment Expenses [Member]
Liability for Claims and Claims Adjustment Expense [Line Items]
Incurred losses and loss adjustment expenses, current contract year	51
Incurred losses and loss adjustment expenses, prior contract year	(119)	15
Total incurred losses and loss adjustment expenses	(68)	15
Deferred Charges Reinsurance Assumed [Member]
Liability for Claims and Claims Adjustment Expense [Line Items]
Total incurred losses and loss adjustment expenses	$ 431	$ 416

Retroactive reinsurance contr_4

Retroactive reinsurance contracts - Narrative (Detail) - USD ($) $ in Billions	Jun. 30, 2024	Dec. 31, 2023
Retroactive Reinsurance [Member]
Effects of Reinsurance [Line Items]
Unamortized deferred charges of retroactive reinsurance contracts	$ 9.1	$ 9.5

Long-duration insurance contr_3

Long-duration insurance contracts - Summary of life, annuity and health insurance benefits liabilities (Detail) - USD ($) $ in Millions	Jun. 30, 2024	Jun. 30, 2023
Liabilities for Guarantees on Long-Duration Contracts [Line Items]
Life, annuity and health insurance benefits	$ 17,500	$ 19,635
Periodic Payment Annuity [Member]
Liabilities for Guarantees on Long-Duration Contracts [Line Items]
Life, annuity and health insurance benefits	10,378	10,820
Life and Health [Member]
Liabilities for Guarantees on Long-Duration Contracts [Line Items]
Life, annuity and health insurance benefits	4,167	5,523
Other [Member]
Liabilities for Guarantees on Long-Duration Contracts [Line Items]
Life, annuity and health insurance benefits	$ 2,955	$ 3,292

Long-duration insurance contr_4

Long-duration insurance contracts - Summary of changes in discounted present values of expected future policy benefits and expected future net premiums (Detail) - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Liability for Future Policy Benefit, Expected Net Premium [Roll Forward]
Balance at June 30	$ 17,500	$ 19,635
Periodic Payment Annuity [Member]
Liability for Future Policy Benefit, Expected Future Policy Benefit [Roll Forward]
Balance at beginning of year	11,212	10,640
Balance at beginning of year at original discount rate	11,681	11,549
Effect of actual versus expected experience	4	2
Change in benefits, net	(235)	(230)
Interest accrual	273	266
Foreign currency effect	15	83
Ending balance at original discount rate	11,738	11,670
Effect of changes in discount rate assumptions	(1,360)	(850)
Expected future policy benefits at June 30	10,378	10,820
Liability for Future Policy Benefit, Expected Net Premium [Roll Forward]
Balance at June 30	10,378	10,820
Liabilities for future policy benefits at June 30, net of reinsurance recoverables	10,378	10,820
Life and Health [Member]
Liability for Future Policy Benefit, Expected Future Policy Benefit [Roll Forward]
Balance at beginning of year	52,665	52,008
Balance at beginning of year at original discount rate	65,871	63,584
Effect of cash flow assumption changes	(324)	10
Effect of actual versus expected experience	(12,836)	(411)
Change in benefits, net	(943)	(1,346)
Interest accrual	575	852
Foreign currency effect	(459)	100
Ending balance at original discount rate	51,884	62,789
Effect of changes in discount rate assumptions	(12,739)	(12,741)
Expected future policy benefits at June 30	39,145	50,048
Liability for Future Policy Benefit, Expected Net Premium [Roll Forward]
Balance at beginning of year	46,916	46,129
Balance at beginning of year at original discount rate	58,731	56,535
Effect of cash flow assumption changes	(326)	18
Effect of actual versus expected experience	(11,225)	(251)
Change in premiums, net	(876)	(1,222)
Interest accrual	507	745
Foreign currency effect	(436)	83
Ending balance at original discount rate	46,375	55,908
Effect of changes in discount rate assumptions	(11,397)	(11,383)
Expected future net premiums at June 30	34,978	44,525
Balance at June 30	4,167	5,523
Reinsurance recoverables	(49)	(1,549)
Liabilities for future policy benefits at June 30, net of reinsurance recoverables	$ 4,118	$ 3,974

Long-duration insurance contr_5

Long-duration insurance contracts - Summary of Other Information Relating to Long-Duration Insurance Liabilities (Detail) - USD ($) $ in Millions	Jun. 30, 2024	Jun. 30, 2023
Periodic Payment Annuity [Member]
Liability for Future Policy Benefit, Activity [Line Items]
Undiscounted expected future benefits	$ 30,867	$ 31,232
Weighted average discount rate	5.70%	5.30%
Weighted average accretion rate	4.80%	4.80%
Weighted average duration (in years)	16 years	18 years
Life and Health [Member]
Liability for Future Policy Benefit, Activity [Line Items]
Undiscounted expected future gross premiums	$ 94,942	$ 108,089
Discounted expected future gross premiums	55,787	65,599
Undiscounted expected future benefits	$ 86,253	$ 103,012
Weighted average discount rate	5.20%	5%
Weighted average accretion rate	2.70%	3.30%
Weighted average duration (in years)	13 years	14 years

Long-duration insurance contr_6

Long-duration insurance contracts - Summary of gross premiums earned and net interest expense (Detail) - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Periodic Payment Annuity [Member]
Liability for Future Policy Benefit, Activity [Line Items]
Net Interest Expense	$ 273	$ 266
Life and Health [Member]
Liability for Future Policy Benefit, Activity [Line Items]
Gross Premiums	1,870	1,644
Net Interest Expense	$ 68	$ 107

Notes payable and other borro_3

Notes payable and other borrowings (Detail) € in Millions, £ in Millions, $ in Millions, ¥ in Billions	6 Months Ended
	Jun. 30, 2024 USD ($)	Jun. 30, 2024 EUR (€)	Jun. 30, 2024 GBP (£)	Jun. 30, 2024 JPY (¥)	Dec. 31, 2023 USD ($)
Debt Instrument [Line Items]
Notes payable and other borrowings		€ 5,850	£ 1,750	¥ 1,522
Insurance and Other [Member]
Debt Instrument [Line Items]
Notes payable and other borrowings	$ 41,940				$ 42,692
Insurance and Other [Member] | Berkshire Hathaway Inc. (Parent) [Member] | U.S. Dollar Denominated [Member]
Debt Instrument [Line Items]
Notes payable and other borrowings	$ 3,745				3,740
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	$ 4,895				6,145
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	2025
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	$ 9,431				8,896
Weighted average interest rate, percentage	0.90%	0.90%	0.90%	0.90%
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	$ 4,623				4,696
Short-term debt	$ 1,269				1,187
Weighted average interest rate, percentage	4.50%	4.50%	4.50%	4.50%
Short-term borrowings, weighted average interest rate	7.20%	7.20%	7.20%	7.20%
Insurance and Other [Member] | Subsidiaries [Member] | Minimum [Member]
Debt Instrument [Line Items]
Debt maturity year	2024
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	$ 14,466				14,463
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	$ 1,334				1,374
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	$ 2,177				2,191
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	$ 81,688				85,579
Railroad, Utilities and Energy [Member] | Subsidiaries [Member] | Berkshire Hathaway Energy ("BHE") [Member]
Debt Instrument [Line Items]
Weighted average interest rate, percentage	4.40%	4.40%	4.40%	4.40%
Senior unsecured debt	$ 13,104				13,101
Railroad, Utilities and Energy [Member] | Subsidiaries [Member] | Berkshire Hathaway Energy ("BHE") [Member] | Minimum [Member]
Debt Instrument [Line Items]
Debt maturity year	2025
Railroad, Utilities and Energy [Member] | Subsidiaries [Member] | Berkshire Hathaway Energy ("BHE") [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	$ 43,367				39,072
Weighted average interest rate, percentage	4.60%	4.60%	4.60%	4.60%
Railroad, Utilities and Energy [Member] | Subsidiaries [Member] | Berkshire Hathaway Energy Subsidiaries [Member] | Minimum [Member]
Debt Instrument [Line Items]
Debt maturity year	2024
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	$ 985				4,148
Short-term borrowings, weighted average interest rate	6.20%	6.20%	6.20%	6.20%
Railroad, Utilities and Energy [Member] | Subsidiaries [Member] | Pilot Travel Centers ("Pilot") and Subsidiaries [Member]
Debt Instrument [Line Items]
Notes payable and other borrowings					5,776
Weighted average interest rate, percentage	0%	0%	0%	0%
Railroad, Utilities and Energy [Member] | Subsidiaries [Member] | Burlington Northern Santa Fe ("BNSF") and subsidiaries [Member]
Debt Instrument [Line Items]
Notes payable and other borrowings	$ 24,232				$ 23,482
Weighted average interest rate, percentage	4.70%	4.70%	4.70%	4.70%
Railroad, Utilities and Energy [Member] | Subsidiaries [Member] | Burlington Northern Santa Fe ("BNSF") and subsidiaries [Member] | Minimum [Member]
Debt Instrument [Line Items]
Debt maturity year	2024
Railroad, Utilities and Energy [Member] | Subsidiaries [Member] | Burlington Northern Santa Fe ("BNSF") and subsidiaries [Member] | Maximum [Member]
Debt Instrument [Line Items]
Debt maturity year	2097

Notes payable and other borro_4

Notes payable and other borrowings - Narrative (Detail) € in Millions, £ in Millions, $ in Millions, ¥ in Billions	1 Months Ended			3 Months Ended		6 Months Ended
	Apr. 30, 2024 USD ($)	Apr. 30, 2024 JPY (¥)	Mar. 31, 2024 USD ($)	Jun. 30, 2024 USD ($)	Jun. 30, 2023 USD ($)	Jun. 30, 2024 USD ($)	Jun. 30, 2023 USD ($)	Jun. 30, 2024 JPY (¥)	Jun. 30, 2024 EUR (€)	Jun. 30, 2024 GBP (£)	Dec. 31, 2023 USD ($)
Debt Instrument [Line Items]
Notes payable and other borrowings								¥ 1,522	€ 5,850	£ 1,750
Line of Credit and Commercial Paper Facilities [Member] | Subsidiaries [Member]
Debt Instrument [Line Items]
Unused lines of credit available				$ 11,300		$ 11,300
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				10,100		10,100
Insurance and Other [Member]
Debt Instrument [Line Items]
Notes payable and other borrowings				41,940		41,940					$ 42,692
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]
Weighted average interest rate, percentage				4.50%		4.50%		4.50%	4.50%	4.50%
Notes payable and other borrowings				$ 4,623		$ 4,623					4,696
Insurance and Other [Member] | Senior Notes [Member] | Berkshire Hathaway Inc. (Parent) [Member]
Debt Instrument [Line Items]
Repayments of borrowings						1,100
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				588	$ 555	$ 1,400	$ 529
Insurance and Other [Member] | Senior Notes [Member] | Debt Due 2027 to 2054 [Member] | Berkshire Hathaway Inc. (Parent) [Member]
Debt Instrument [Line Items]
Principal amount of debt issued	$ 1,700	¥ 263.3
Insurance and Other [Member] | Minimum [Member] | Subsidiaries [Member]
Debt Instrument [Line Items]
Debt maturity year						2024
Insurance and Other [Member] | Minimum [Member] | Senior Notes [Member] | Debt Due 2027 to 2054 [Member] | Berkshire Hathaway Inc. (Parent) [Member]
Debt Instrument [Line Items]
Interest rate during period	0.974%	0.974%
Debt maturity year	2027	2027
Insurance and Other [Member] | Maximum [Member] | Subsidiaries [Member]
Debt Instrument [Line Items]
Debt maturity year						2051
Insurance and Other [Member] | Maximum [Member] | Senior Notes [Member] | Debt Due 2027 to 2054 [Member] | Berkshire Hathaway Inc. (Parent) [Member]
Debt Instrument [Line Items]
Interest rate during period	2.498%	2.498%
Debt maturity year	2054	2054
Railroad, Utilities and Energy [Member]
Debt Instrument [Line Items]
Notes payable and other borrowings				$ 81,688		$ 81,688					85,579
Railroad, Utilities and Energy [Member] | Subsidiaries [Member] | Berkshire Hathaway Energy Subsidiaries [Member]
Debt Instrument [Line Items]
Weighted average interest rate, percentage				4.60%		4.60%		4.60%	4.60%	4.60%
Notes payable and other borrowings				$ 43,367		$ 43,367					39,072
Railroad, Utilities and Energy [Member] | Subsidiaries [Member] | Pilot Travel Centers And Subsidiaries [Member]
Debt Instrument [Line Items]
Proceeds from borrowings			$ 5,700
Weighted average interest rate, percentage				0%		0%		0%	0%	0%
Notes payable and other borrowings											$ 5,776
Railroad, Utilities and Energy [Member] | Term Debt [Member] | Subsidiaries [Member] | Berkshire Hathaway Energy and Subsidiaries [Member]
Debt Instrument [Line Items]
Repayments of borrowings						$ 4,000
Railroad, Utilities and Energy [Member] | Term Debt [Member] | Subsidiaries [Member] | Berkshire Hathaway Energy Subsidiaries [Member]
Debt Instrument [Line Items]
Principal amount of debt issued						$ 5,400
Weighted average interest rate, percentage				5.40%		5.40%		5.40%	5.40%	5.40%
Railroad, Utilities and Energy [Member] | Senior Unsecured Debentures [Member] | Subsidiaries [Member] | BNSF [Member]
Debt Instrument [Line Items]
Repayments of borrowings				$ 500
Principal amount of debt issued				$ 1,300
Debt instrument, interest rate, stated percentage				5.50%		5.50%		5.50%	5.50%	5.50%
Debt maturity year				2055
Railroad, Utilities and Energy [Member] | Minimum [Member] | Subsidiaries [Member] | Berkshire Hathaway Energy Subsidiaries [Member]
Debt Instrument [Line Items]
Debt maturity year						2024
Railroad, Utilities and Energy [Member] | Minimum [Member] | Term Debt [Member] | Subsidiaries [Member] | Berkshire Hathaway Energy Subsidiaries [Member]
Debt Instrument [Line Items]
Debt maturity year						2029
Railroad, Utilities and Energy [Member] | Maximum [Member] | Subsidiaries [Member] | Berkshire Hathaway Energy Subsidiaries [Member]
Debt Instrument [Line Items]
Debt maturity year						2064
Railroad, Utilities and Energy [Member] | Maximum [Member] | Term Debt [Member] | Subsidiaries [Member] | Berkshire Hathaway Energy Subsidiaries [Member]
Debt Instrument [Line Items]
Debt maturity year						2055

Fair value measurements - Finan

Fair value measurements - Financial assets and liabilities (Detail) - USD ($) $ in Millions		Jun. 30, 2024		Dec. 31, 2023
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities		$ 16,802		$ 23,758
Investments in equity securities		284,871	[1]	353,842	[2]
Insurance and Other [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities		16,802		23,758
Investments in equity securities		284,871		353,842
The Kraft Heinz Company [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity method investments, fair value		10,486		12,035
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		4,763		10,269
Foreign governments [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities		10,419		11,805
Corporate bonds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities		1,386		1,449
Other [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities		234		235
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		274,502		343,358
Derivative contract assets	[3]	$ 39		$ 39
Derivative Asset, Statement of Financial Position [Extensible Enumeration]		Other		Other
Derivative contract liabilities	[3]	$ 2		$ 7
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		$ 26,576		$ 26,587
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		4,729		10,234
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		10,197		11,559
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		10		10
Loans and finance receivables		824		892
Derivative contract assets	[3]	$ 184		$ 282
Derivative Asset, Statement of Financial Position [Extensible Enumeration]		Other		Other
Derivative contract liabilities	[3]	$ 138		$ 111
Derivative Liability, Statement of Financial Position [Extensible Enumeration]		Accounts payable, accruals and other liabilities		Accounts payable, accruals and other liabilities
Fair Value, Measurements, Recurring [Member] | Significant Other Observable Inputs (Level 2) [Member] | Insurance and Other [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Notes payable and other borrowings		$ 37,179		$ 39,153
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		74,069		81,036
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		35
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		222		246
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		841		860
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		234		235
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		10,359		10,474
Loans and finance receivables		24,731		23,298
Derivative contract assets	[3]	$ 18		$ 13
Derivative Asset, Statement of Financial Position [Extensible Enumeration]		Other		Other
Derivative contract liabilities	[3]	$ 141		$ 95
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		$ 25		$ 31
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		545		589
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		284,871		353,842
Loans and finance receivables		26,085		24,681
Derivative contract assets	[3]	$ 241		$ 334
Derivative Asset, Statement of Financial Position [Extensible Enumeration]		Other		Other
Derivative contract liabilities	[3]	$ 281		$ 213
Derivative Liability, Statement of Financial Position [Extensible Enumeration]		Accounts payable, accruals and other liabilities		Accounts payable, accruals and other liabilities
Fair Value, Measurements, Recurring [Member] | Carrying Value [Member] | Insurance and Other [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Notes payable and other borrowings		$ 41,940		$ 42,692
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		81,688		85,579
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		29,616		28,640
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		4,763		10,269
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		10,419		11,805
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		1,386		1,449
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		234		235
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		284,871		353,842
Loans and finance receivables		25,555		24,190
Derivative contract assets	[3]	$ 241		$ 334
Derivative Asset, Statement of Financial Position [Extensible Enumeration]		Other		Other
Derivative contract liabilities	[3]	$ 281		$ 213
Derivative Liability, Statement of Financial Position [Extensible Enumeration]		Accounts payable, accruals and other liabilities		Accounts payable, accruals and other liabilities
Fair Value, Measurements, Recurring [Member] | Fair Value [Member] | Insurance and Other [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Notes payable and other borrowings		$ 37,204		$ 39,184
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		74,069		81,036
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		26,576		26,587
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		4,763		10,269
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		10,419		11,805
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		1,386		1,449
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		$ 234		$ 235
[1] Approximately 72 % of the aggregate fair value was concentrated in five companies (American Express Company – $ 35.1 billion; Apple Inc. – $ 84.2 billion; Bank of America Corporation – $ 41.1 billion; The Coca-Cola Company – $ 25.5 billion and Chevron Corporation – $ 18.6 billion). Approximately 79 % of the aggregate fair value was concentrated in five companies (American Express Company – $ 28.4 billion; Apple Inc. – $ 174.3 billion; Bank of America Corporation – $ 34.8 billion; The Coca-Cola Company – $ 23.6 billion and Chevron Corporation – $ 18.8 billion). Assets are included in other assets and liabilities are included in accounts payable, accruals and other liabilities.

Fair value measurements - Signi

Fair value measurements - Significant unobservable inputs (Detail) - Significant Unobservable Inputs (Level 3) [Member] - Equity Securities [Member] - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Beginning Balance	$ 10,468	$ 12,169
Gains (losses) in earnings	$ (114)	$ (86)
Fair Value, Asset, Recurring Basis, Unobservable Input Reconciliation, Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration]	Gain (Loss) on Investments	Gain (Loss) on Investments
Acquisitions (dispositions)		$ (1,286)
Ending Balance	$ 10,354	$ 10,797

Fair value measurements - Other

Fair value measurements - Other information (Detail) $ in Millions	6 Months Ended
	Jun. 30, 2024 USD ($)		Dec. 31, 2023 USD ($)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Investments in equity securities	$ 284,871	[1]	$ 353,842	[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	10,359		$ 10,474
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	8,441
Significant Unobservable Inputs (Level 3) [Member] | Common Stock Warrants [Member] | Fair Value, Measurements, Recurring [Member] | Warrant Pricing Model [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Investments in equity securities	$ 1,913
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	5 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	5 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 72 % of the aggregate fair value was concentrated in five companies (American Express Company – $ 35.1 billion; Apple Inc. – $ 84.2 billion; Bank of America Corporation – $ 41.1 billion; The Coca-Cola Company – $ 25.5 billion and Chevron Corporation – $ 18.6 billion). Approximately 79 % of the aggregate fair value was concentrated in five companies (American Express Company – $ 28.4 billion; Apple Inc. – $ 174.3 billion; Bank of America Corporation – $ 34.8 billion; The Coca-Cola Company – $ 23.6 billion and Chevron Corporation – $ 18.8 billion).

Common stock - Narrative (Detai

Common stock - Narrative (Detail)	6 Months Ended
	Jun. 30, 2024 USD ($) Vote shares	Dec. 31, 2023 shares	Jun. 30, 2023
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%		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, believes 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	553,302	567,775
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	1,325,090,508	1,310,561,508
Equivalent Class A [Member]
Class of Stock [Line Items]
Shares outstanding	1,436,696	1,441,483

Common stock (Detail)

Common stock (Detail)	6 Months Ended
	Jun. 30, 2024 shares
Class A [Member]
Class of Stock [Line Items]
Shares issued, beginning balance	639,328
Treasury shares, beginning balance	(71,553)
Shares outstanding, beginning balance	567,775
Conversions of Class A to Class B common stock	(9,686)
Conversions of Class A to Class B common stock, Outstanding	(9,686)
Treasury stock acquired	(4,787)
Shares issued, ending balance	629,642
Treasury shares, ending balance	(76,340)
Shares outstanding, ending balance	553,302
Class B [Member]
Class of Stock [Line Items]
Shares issued, beginning balance	1,528,152,352
Treasury shares, beginning balance	(217,590,844)
Shares outstanding, beginning balance	1,310,561,508
Conversions of Class A to Class B common stock	14,529,000
Conversions of Class A to Class B common stock, Outstanding	14,529,000
Shares issued, ending balance	1,542,681,352
Treasury shares, ending balance	(217,590,844)
Shares outstanding, ending balance	1,325,090,508

Common stock (Parenthetical) (D

Common stock (Parenthetical) (Detail)	Jun. 30, 2024 $ / shares shares
Class A [Member]
Class of Stock [Line Items]
Common Stock, par value per share | $ / shares	$ 5
Common Stock, shares authorized | shares	1,650,000
Class B [Member]
Class of Stock [Line Items]
Common Stock, par value per share | $ / shares	$ 0.0033
Common Stock, shares authorized | shares	3,225,000,000

Income taxes - Narrative (Detai

Income taxes - Narrative (Detail)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Income Tax Disclosure [Abstract]
Effective income tax rate	20%	20.30%	19.50%	20.20%

Accumulated other comprehensi_3

Accumulated other comprehensive income (Detail) - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	$ 561,273
Ending Balance	601,697
Unrealized gains (losses) on investments [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	190	$ (187)
Other comprehensive income	(22)	174
Ending Balance	168	(13)
Foreign currency translation [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	(5,393)	(6,142)
Other comprehensive income	(747)	592
Ending Balance	(6,140)	(5,550)
Long duration insurance contracts [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	1,353	1,541
Other comprehensive income	684	71
Ending Balance	2,037	1,612
Defined benefit pension plans [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	(97)	(552)
Other comprehensive income	(1)	41
Ending Balance	(98)	(511)
Other AOCI transactions [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	184	288
Other comprehensive income	(6)	(66)
Ending Balance	178	222
Accumulated other comprehensive income [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	(3,763)	(5,052)
Other comprehensive income	(92)	812
Ending Balance	$ (3,855)	$ (4,240)

Supplemental cash flow inform_3

Supplemental cash flow information (Detail) - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Supplemental Cash Flow Information [Line Items]
Cash paid during the period for income taxes	$ 2,159	$ 2,962
Non-cash investing and financing activities:
Liabilities assumed in connection with business acquisitions	19	10,815
Insurance and Other [Member]
Supplemental Cash Flow Information [Line Items]
Cash paid during the period for interest	671	725
Railroad, Utilities and Energy [Member]
Supplemental Cash Flow Information [Line Items]
Cash paid during the period for interest	$ 1,797	$ 1,857

Contingencies and commitments -

Contingencies and commitments - Narrative (Details) $ in Millions

1 Months Ended

4 Months Ended

6 Months Ended

45 Months Ended

Feb. 01, 2024 USD ($)

Oct. 31, 2023 USD ($) Cases

Jul. 29, 2022 a People Structure

Aug. 05, 2024 USD ($)

Jun. 30, 2024 USD ($)

Apr. 30, 2024 USD ($)

Mar. 31, 2024 USD ($) Plaintiff

Jan. 31, 2024 USD ($) Plaintiff

Sep. 30, 2023 Trial

Jun. 30, 2023 USD ($) Wildfire

Apr. 30, 2023 Plaintiff

Sep. 30, 2020 a Structure

Jul. 31, 2024 Plaintiff Complaint

Jun. 30, 2024 USD ($) Cases

Jun. 30, 2023 USD ($)

Jun. 30, 2024 USD ($)

Berkshire Hathaway Energy Company [Member] | PacifiCorp [Member] | Wildfires [Member]

Commitments and Contingencies [Line Items]

Loss contingency, sought amount

$ 3,000

Estimated pre-tax probable loss

$ 2,700

2,700

$ 2,700

Legal settlements amount paid

775

Unpaid estimated liability

1,900

1,900

1,900

Settlement payments to be paid

199

Accrued losses

251

$ 541

Expected insurance recoveries

534

$ 133

534

$ 133

$ 534

Berkshire Hathaway Energy Company [Member] | PacifiCorp [Member] | Wildfires [Member] | Subsequent Event [Member]

Commitments and Contingencies [Line Items]

Legal settlements amount paid

$ 246

Berkshire Hathaway Energy Company [Member] | PacifiCorp [Member] | 2022 Wildfire [Member]

Commitments and Contingencies [Line Items]

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] | James Case Multnomah County Circuit Court [Member] | 2020 Wildfires [Member]

Commitments and Contingencies [Line Items]

Number of named plaintiffs | Plaintiff

17

Number of wildfires associated to complaints | Wildfire

4

Loss contingency, sought amount

43,000

Loss contingency, awarded value

$ 92

$ 90

Multiplier used to determine economic and non-economic damages

0.25

Loss contingency, accrual interest rate

9%

Loss contingency, number of trials | Trial

3

Berkshire Hathaway Energy Company [Member] | PacifiCorp [Member] | James Case Multnomah County Circuit Court [Member] | 2020 Wildfires [Member] | Subsequent Event [Member]

Commitments and Contingencies [Line Items]

Number of named plaintiffs | Plaintiff

1,443

Number of complaints | Complaint

4

Berkshire Hathaway Energy Company [Member] | PacifiCorp [Member] | James Case Multnomah County Circuit Court [Member] | Commercial Timber Plaintiffs [Member] | Settled Litigation [Member]

Commitments and Contingencies [Line Items]

Number of named plaintiffs | Plaintiff

5

Berkshire Hathaway Energy Company [Member] | PacifiCorp [Member] | James Case Multnomah County Circuit Court [Member] | Economic Damages [Member]

Commitments and Contingencies [Line Items]

Loss contingency, awarded value

$ 4

Berkshire Hathaway Energy Company [Member] | PacifiCorp [Member] | James Case Multnomah County Circuit Court [Member] | Non-Economic Damages [Member]

Commitments and Contingencies [Line Items]

Loss contingency, awarded value

68

Berkshire Hathaway Energy Company [Member] | PacifiCorp [Member] | James Case Multnomah County Circuit Court [Member] | Punitive Damages [Member]

Commitments and Contingencies [Line Items]

Loss contingency, awarded value

$ 18

Berkshire Hathaway Energy Company [Member] | PacifiCorp [Member] | James Case Multnomah County Circuit Court First Trial [Member] | 2020 Wildfires [Member]

Commitments and Contingencies [Line Items]

Number of named plaintiffs | Plaintiff

9

Loss contingency, awarded value

$ 84

$ 80

$ 62

Berkshire Hathaway Energy Company [Member] | PacifiCorp [Member] | James Case Multnomah County Circuit Court First Trial [Member] | Economic Damages [Member]

Commitments and Contingencies [Line Items]

Loss contingency, awarded value

6

6

Berkshire Hathaway Energy Company [Member] | PacifiCorp [Member] | James Case Multnomah County Circuit Court First Trial [Member] | Non-Economic Damages [Member]

Commitments and Contingencies [Line Items]

Loss contingency, awarded value

$ 56

Berkshire Hathaway Energy Company [Member] | PacifiCorp [Member] | James Case Multnomah County Circuit Court First Trial [Member] | Punitive Damages [Member]

Commitments and Contingencies [Line Items]

Loss contingency, awarded value

$ 16

Berkshire Hathaway Energy Company [Member] | PacifiCorp [Member] | James Case Multnomah County Circuit Court Second Trial [Member] | 2020 Wildfires [Member]

Commitments and Contingencies [Line Items]

Number of named plaintiffs | Plaintiff

10

Loss contingency, awarded value

$ 38

$ 42

Berkshire Hathaway Energy Company [Member] | PacifiCorp [Member] | James Case Multnomah County Circuit Court Second Trial [Member] | Economic Damages [Member]

Commitments and Contingencies [Line Items]

Loss contingency, awarded value

12

Berkshire Hathaway Energy Company [Member] | PacifiCorp [Member] | James Case Multnomah County Circuit Court Second Trial [Member] | Noneconomic and Punitive Damages [Member]

Commitments and Contingencies [Line Items]

Loss contingency, awarded value

$ 30

Berkshire Hathaway Energy Company [Member] | HomeServices of America [Member] | Antitrust Cases [Member]

Commitments and Contingencies [Line Items]

Loss contingency, sought amount

$ 9,000

Number of cases | Cases

2

Berkshire Hathaway Energy Company [Member] | HomeServices of America [Member] | Antitrust Burnett Case [Member]

Commitments and Contingencies [Line Items]

Loss contingency, awarded value

$ 1,800

Litigation settlement, scheduled payments term

4 years

Settlement payments to be paid

$ 250

Number of cases | Cases

1

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

Number of structures destroyed | Structure

2,000

Berkshire Hathaway Energy Company [Member] | Minimum [Member] | PacifiCorp [Member] | 2022 Wildfire [Member]

Commitments and Contingencies [Line Items]

Number of acres aggregate of wildfire | a

60,000

Subsidiaries [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		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	$ 63,519	$ 65,383	$ 124,810	$ 125,128
Other revenues	30,134	27,120	58,712	52,768
Total revenues	93,653	92,503	183,522	177,896
Industrial and Commercial [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	7,514	7,275	14,776	14,569
Building [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	5,233	5,178	9,907	9,936
Consumer [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	4,588	4,343	8,781	8,378
Grocery and Convenience Store Distribution [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	7,500	7,535	15,102	15,328
Food and Beverage Distribution [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	4,478	4,902	8,914	9,664
Auto Sales [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	2,714	2,789	5,266	5,354
Other Retail and Wholesale Distribution [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	5,300	5,633	10,501	11,084
Service [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	9,054	9,046	17,517	17,827
Electricity, Natural Gas and Fuel [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	17,138	18,682	34,046	32,988
Manufacturing Businesses [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	18,525	17,903	35,798	35,078
Other revenues	1,282	1,171	2,520	2,261
Total revenues	19,807	19,074	38,318	37,339
Manufacturing Businesses [Member] | Industrial and Commercial [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	7,459	7,221	14,669	14,450
Manufacturing Businesses [Member] | Building [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	5,233	5,178	9,907	9,936
Manufacturing Businesses [Member] | Consumer [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	4,588	4,343	8,781	8,378
Manufacturing Businesses [Member] | Other Retail and Wholesale Distribution [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	843	814	1,662	1,613
Manufacturing Businesses [Member] | Service [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	402	347	779	701
McLane [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	12,223	12,650	24,482	25,489
Other revenues	48	47	89	89
Total revenues	12,271	12,697	24,571	25,578
McLane [Member] | Grocery and Convenience Store Distribution [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	7,500	7,535	15,102	15,328
McLane [Member] | Food and Beverage Distribution [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	4,478	4,902	8,914	9,664
McLane [Member] | Service [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	245	213	466	497
Service and Retailing [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	7,947	8,371	15,696	16,557
Other revenues	1,975	1,738	3,898	3,454
Total revenues	9,922	10,109	19,594	20,011
Service and Retailing [Member] | Industrial and Commercial [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	55	54	107	119
Service and Retailing [Member] | Auto Sales [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	2,714	2,789	5,266	5,354
Service and Retailing [Member] | Other Retail and Wholesale Distribution [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	3,741	4,138	7,509	8,368
Service and Retailing [Member] | Service [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	1,437	1,390	2,814	2,716
BNSF [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	5,698	5,791	11,316	11,776
Other revenues	89	17	108	33
Total revenues	5,787	5,808	11,424	11,809
BNSF [Member] | Service [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	5,698	5,791	11,316	11,776
Berkshire Hathaway Energy [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	6,181	5,996	12,116	12,098
Other revenues	299	354	629	691
Total revenues	6,480	6,350	12,745	12,789
Berkshire Hathaway Energy [Member] | Service [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	1,204	1,217	2,010	2,028
Berkshire Hathaway Energy [Member] | Electricity, Natural Gas and Fuel [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	4,977	4,779	10,106	10,070
Pilot [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	12,945	14,672	25,402	24,130	[1]
Other revenues	39	61	76	99	[1]
Total revenues	12,984	14,733	25,478	24,229	[1]
Pilot [Member] | Other Retail and Wholesale Distribution [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	716	681	1,330	1,103	[1]
Pilot [Member] | Service [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	68	88	132	109	[1]
Pilot [Member] | Electricity, Natural Gas and Fuel [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	12,161	13,903	23,940	22,918	[1]
Insurance, Corporate and Other [Member]
Disaggregation of Revenue [Line Items]
Other revenues	26,402	23,732	51,392	46,141
Total revenues	$ 26,402	$ 23,732	$ 51,392	$ 46,141
[1] Revenues from Pilot are for the five months ending June 30, 2023.

Revenue from contracts with c_2

Revenue from contracts with customers transaction price allocated to significant unsatisfied remaining performance obligations and timing of when performance obligations expected to be satisfied (Detail) $ in Millions	Jun. 30, 2024 USD ($)
Electricity, Natural Gas and Fuel [Member]
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Transaction price allocated to remaining performance obligations	$ 22,497
Electricity, Natural Gas and Fuel [Member] | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-07-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Transaction price allocated to remaining performance obligations	$ 3,099
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]: 2025-07-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Transaction price allocated to remaining performance obligations	$ 19,398
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	$ 8,862
Other Sales and Service Contracts [Member] | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-07-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Transaction price allocated to remaining performance obligations	$ 3,333
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]: 2025-07-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Transaction price allocated to remaining performance obligations	$ 5,529
Performance obligations expected to be satisfied, period

Revenue from contracts with c_3

Revenue from contracts with customers transaction price allocated to significant unsatisfied remaining performance obligations and timing of when performance obligations expected to be satisfied (Detail 1) $ in Millions	Jun. 30, 2024 USD ($)
Electricity, Natural Gas and Fuel [Member]
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Transaction price allocated to remaining performance obligations	$ 22,497
Other Sales and Service Contracts [Member]
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Transaction price allocated to remaining performance obligations	$ 8,862

Business segment data - Revenue

Business segment data - Revenues (Detail) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Segment Reporting Information [Line Items]
Total revenues	$ 93,653	$ 92,503	$ 183,522	$ 177,896
BNSF [Member]
Segment Reporting Information [Line Items]
Total revenues	5,787	5,808	11,424	11,809
Berkshire Hathaway Energy ("BHE") [Member]
Segment Reporting Information [Line Items]
Total revenues	6,480	6,350	12,745	12,789
Pilot [Member]
Segment Reporting Information [Line Items]
Total revenues	12,984	14,733	25,478	24,229	[1]
Manufacturing Businesses [Member]
Segment Reporting Information [Line Items]
Total revenues	19,807	19,074	38,318	37,339
McLane [Member]
Segment Reporting Information [Line Items]
Total revenues	12,271	12,697	24,571	25,578
Service and Retailing [Member]
Segment Reporting Information [Line Items]
Total revenues	9,922	10,109	19,594	20,011
Operating Businesses [Member]
Segment Reporting Information [Line Items]
Total revenues	93,571	92,549	183,356	177,994
Operating Businesses [Member] | Insurance Group [Member]
Segment Reporting Information [Line Items]
Interest, dividend and other investment income	4,077	2,918	7,241	5,310
Total revenues	26,030	23,479	50,668	45,667
Operating Businesses [Member] | Insurance Group [Member] | GEICO [Member]
Segment Reporting Information [Line Items]
Premiums earned	10,469	9,714	20,703	19,340
Operating Businesses [Member] | Insurance Group [Member] | Berkshire Hathaway Primary Group [Member]
Segment Reporting Information [Line Items]
Premiums earned	4,656	4,233	9,197	8,194
Operating Businesses [Member] | Insurance Group [Member] | Berkshire Hathaway Reinsurance Group [Member]
Segment Reporting Information [Line Items]
Premiums earned	6,828	6,614	13,527	12,823
Operating Businesses [Member] | BNSF [Member]
Segment Reporting Information [Line Items]
Total revenues	5,805	5,828	11,465	11,847
Operating Businesses [Member] | Berkshire Hathaway Energy ("BHE") [Member]
Segment Reporting Information [Line Items]
Total revenues	6,492	6,362	12,769	12,813
Operating Businesses [Member] | Pilot [Member]
Segment Reporting Information [Line Items]
Total revenues	12,999	14,754	25,502	24,262
Operating Businesses [Member] | Manufacturing Businesses [Member]
Segment Reporting Information [Line Items]
Total revenues	19,840	19,102	38,369	37,391
Operating Businesses [Member] | McLane [Member]
Segment Reporting Information [Line Items]
Total revenues	12,458	12,883	24,933	25,942
Operating Businesses [Member] | Service and Retailing [Member]
Segment Reporting Information [Line Items]
Total revenues	9,947	10,141	19,650	20,072
Corporate, Eliminations and Other [Member]
Segment Reporting Information [Line Items]
Total revenues	$ 82	$ (46)	$ 166	$ (98)
[1] Revenues from Pilot are for the five months ending June 30, 2023.

Business segment data - Earning

Business segment data - Earnings before income taxes (Detail) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Segment Reporting Information [Line Items]
Investment gains (losses)	$ 23,857	$ 33,061	$ 25,733	$ 67,819
Non-controlled businesses	252	511	745	1,199
Earnings before income taxes	38,137	45,435	53,843	90,187
Operating Businesses [Member]
Segment Reporting Information [Line Items]
Earnings Before Income Taxes of Operating Businesses	13,302	11,444	25,788	20,984
Operating Businesses [Member] | Insurance Group [Member]
Segment Reporting Information [Line Items]
Earnings Before Income Taxes of Operating Businesses	6,915	4,525	13,393	8,112
Investment income	4,068	2,912	7,220	5,297
Operating Businesses [Member] | Insurance Group [Member] | GEICO [Member]
Segment Reporting Information [Line Items]
Earnings Before Income Taxes of Operating Businesses	1,786	514	3,714	1,217
Operating Businesses [Member] | Insurance Group [Member] | Berkshire Hathaway Primary Group [Member]
Segment Reporting Information [Line Items]
Earnings Before Income Taxes of Operating Businesses	279	272	765	540
Operating Businesses [Member] | Insurance Group [Member] | Berkshire Hathaway Reinsurance Group [Member]
Segment Reporting Information [Line Items]
Earnings Before Income Taxes of Operating Businesses	782	827	1,694	1,058
Operating Businesses [Member] | BNSF [Member]
Segment Reporting Information [Line Items]
Earnings Before Income Taxes of Operating Businesses	1,622	1,615	3,141	3,264
Operating Businesses [Member] | Berkshire Hathaway Energy [Member]
Segment Reporting Information [Line Items]
Earnings Before Income Taxes of Operating Businesses	326	624	758	847
Operating Businesses [Member] | Pilot [Member]
Segment Reporting Information [Line Items]
Earnings Before Income Taxes of Operating Businesses	199	186	269	322
Operating Businesses [Member] | Manufacturing Businesses [Member]
Segment Reporting Information [Line Items]
Earnings Before Income Taxes of Operating Businesses	3,129	3,103	6,043	5,714
Operating Businesses [Member] | McLane [Member]
Segment Reporting Information [Line Items]
Earnings Before Income Taxes of Operating Businesses	142	129	307	242
Operating Businesses [Member] | Service and Retailing [Member]
Segment Reporting Information [Line Items]
Earnings Before Income Taxes of Operating Businesses	969	1,262	1,877	2,483
Segment Reconciling Items [Member]
Segment Reporting Information [Line Items]
Investment gains (losses)	23,857	33,061	25,733	67,819
Interest expense, not allocated to segments	(119)	(103)	(215)	(217)
Non-controlled businesses	252	511	745	1,199
Corporate, Eliminations and Other [Member]
Segment Reporting Information [Line Items]
Earnings Before Income Taxes of Operating Businesses	$ 845	$ 522	$ 1,792	$ 402