Berkshire Hathaway (BRK-B) 10-Q 4 Nov 24 2024 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2024	Oct. 21, 2024
Document Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2024
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	Q3
Entity File Number	001-14905
Entity Tax Identification Number	47-0813844
Entity Address, Address Line One	3555 Farnam Street
Entity Address, City or Town	Omaha
Entity Address, State or Province	NE
Entity Address, Postal Zip Code	68131
City Area Code	402
Local Phone Number	346-1400
Entity Registrant Name	BERKSHIRE HATHAWAY INC
Entity Central Index Key	0001067983
Current Fiscal Year End Date	--12-31
Entity Filer Category	Large Accelerated Filer
Entity Current Reporting Status	Yes
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Interactive Data Current	Yes
Entity Incorporation, State or Country Code	DE
Document Quarterly Report	true
Document Transition Report	false
Common Class A [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		551,977
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		1,328,446,516
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		Sep. 30, 2024 USD ($)		Dec. 31, 2023 USD ($)
ASSETS
Investments in fixed maturity securities		$ 16,042		$ 23,758
Investments in equity securities		271,650	[1]	353,842	[2]
Equity method investments		30,133		29,066
Loans and finance receivables		27,106		24,681
Inventories		23,617		24,159
Equipment held for lease		17,796		16,947
Goodwill	[3]	84,608		84,626
Total assets		1,147,251		1,069,978
LIABILITIES
Life, annuity and health insurance benefits		18,612
Income taxes, principally deferred		92,107		93,009
Total liabilities		515,445		499,208
Redeemable noncontrolling interests				3,261
Shareholders’ equity:
Common stock		8		8
Capital in excess of par value		35,478		34,480
Accumulated other comprehensive income		(3,692)		(3,763)
Retained earnings		676,524		607,350
Treasury stock, at cost		(79,249)		(76,802)
Berkshire Hathaway shareholders’ equity		629,069		561,273
Noncontrolling interests		2,737		6,236
Total shareholders’ equity		631,806		567,509
Total liabilities and shareholders' equity		1,147,251		1,069,978
Insurance and Other [Member]
ASSETS
Cash and cash equivalents	[4]	32,287		33,672
Short-term investments in U.S. Treasury Bills		288,031		129,619
Investments in fixed maturity securities		16,042		23,758
Investments in equity securities		271,650		353,842
Equity method investments		30,133		29,066
Loans and finance receivables		27,106		24,681
Other receivables		45,458		44,174
Inventories		23,617		24,159
Property, plant and equipment		22,300		22,030
Equipment held for lease		17,796		16,947
Goodwill		50,946		50,868
Other intangible assets		28,797		29,327
Deferred charges - retroactive reinsurance		8,885		9,495
Other		20,959		19,568
Total assets		884,007		811,206
LIABILITIES
Unpaid losses and loss adjustment expenses		115,836		111,082
Unpaid losses and loss adjustment expenses - retroactive reinsurance contracts		33,060		34,647
Unearned premiums		32,997		30,507
Life, annuity and health insurance benefits		18,612		20,213
Other policyholder liabilities		11,107		11,545
Accounts payable, accruals and other liabilities		34,724		32,402
Payable for purchases of U.S. Treasury Bills		14,868
Aircraft repurchase liabilities and unearned lease revenues		8,941		8,253
Notes payable and other borrowings		43,651		42,692
Liabilities, excluding income taxes, principally deferred, Total		313,796		291,341
Railroad, Utilities and Energy [Member]
ASSETS
Cash and cash equivalents	[4]	4,894		4,350
Receivables		6,588		7,086
Property, plant and equipment		182,176		177,616
Goodwill		33,662		33,758
Regulatory assets		5,452		5,565
Other		30,472		30,397
Total assets		263,244		258,772
LIABILITIES
Accounts payable, accruals and other liabilities		21,769		22,461
Regulatory liabilities		6,917		6,818
Notes payable and other borrowings		80,856		85,579
Liabilities, excluding income taxes, principally deferred, Total		$ 109,542		$ 114,858
[1] Approximately 70 % of the aggregate fair value was concentrated in five companies (American Express Company – $ 41.1 billion; Apple Inc. – $ 69.9 billion; Bank of America Corporation – $ 31.7 billion; The Coca-Cola Company – $ 28.7 billion and Chevron Corporation – $ 17.5 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 ent s of $ 11.1 billion as of Septem ber 30, 2024 and December 31, 2023 . Includes U.S. Treasury Bills with maturities of three months or less when purchased of $ 3.6 billion at September 30, 2024 and $ 4.8 billion at December 31, 2023.

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Billions	Sep. 30, 2024	Dec. 31, 2023
Cash equivalents	$ 3.6	$ 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		9 Months Ended
		Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Revenues:
Leasing revenues		$ 2,315	$ 2,104	$ 6,845	$ 6,227
Total revenues		92,995	93,210	276,517	271,106
Investment gains (losses)		20,514	(29,778)	46,247	38,041
Costs and expenses:
Total costs and expenses		81,223	80,653	237,380	237,380
Earnings (loss) before income taxes and equity method earnings		32,286	(17,221)	85,384	71,767
Equity method earnings		222	262	967	1,461
Earnings (loss) before income taxes		32,508	(16,959)	86,351	73,228
Income tax expense (benefit)		6,028	(4,392)	16,541	13,839
Net earnings (loss)		26,480	(12,567)	69,810	59,389
Earnings attributable to noncontrolling interests		229	200	509	740
Net earnings (loss) attributable to Berkshire Hathaway shareholders		$ 26,251	$ (12,767)	$ 69,301	$ 58,649
Equivalent Class A [Member]
Earnings (loss) per share:
Net earnings (loss) per average equivalent		$ 18,272	$ (8,824)	$ 48,205	$ 40,422
Average equivalent shares outstanding		1,436,706	1,446,925	1,437,619	1,450,934
Equivalent Class B [Member]
Earnings (loss) per share:
Net earnings (loss) per average equivalent	[1]	$ 12.18	$ (5.88)	$ 32.14	$ 26.95
Average equivalent shares outstanding		2,155,058,383	2,170,387,690	2,156,427,917	2,176,400,554
Insurance and Other [Member]
Revenues:
Insurance premiums earned		$ 22,055	$ 21,360	$ 65,482	$ 61,717
Sales and service revenues		38,863	39,456	115,227	116,970
Leasing revenues		2,315	2,104	6,845	6,227
Interest, dividend and other investment income		5,896	4,047	15,450	11,122
Total revenues		69,129	66,967	203,004	196,036
Costs and expenses:
Insurance losses and loss adjustment expenses		15,163	13,719	42,718	42,029
Life, annuity and health benefits		925	1,144	2,824	3,057
Insurance underwriting expenses		4,934	3,496	12,733	10,812
Cost of sales and services		30,323	31,049	90,109	91,989
Cost of leasing		1,774	1,489	5,204	4,423
Selling, general and administrative expenses		7,324	5,120	17,292	15,727
Interest expense		315	311	961	953
Total costs and expenses		60,758	56,328	171,841	168,990
Railroad, Utilities and Energy [Member]
Revenues:
Freight rail transportation revenues		5,885	5,828	17,242	17,637
Utility and energy operating revenues		16,598	19,033	52,336	53,543
Service revenues and other income		1,383	1,382	3,935	3,890
Total revenues		23,866	26,243	73,513	75,070
Costs and expenses:
Freight rail transportation expenses		3,855	4,038	11,705	12,213
Utility and energy cost of sales and other expenses		14,607	18,249	47,694	50,254
Other expenses		1,104	1,089	3,341	3,149
Interest expense		899	949	2,799	2,774
Total costs and expenses		$ 20,465	$ 24,325	$ 65,539	$ 68,390
[1] Net earnings (loss) per average equivalent Class B share outstanding are equal to one-fifteen-hundredth of the equivalent Class A amount. See Note 19.

Consolidated Statements of Ea_2

Consolidated Statements of Earnings (Parenthetical)	Sep. 30, 2024	Sep. 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		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Statement of Comprehensive Income [Abstract]
Net earnings (loss)	$ 26,480	$ (12,567)	$ 69,810	$ 59,389
Other comprehensive income:
Unrealized gains (losses) on investments	134	11	109	217
Applicable income taxes	(31)	(7)	(28)	(39)
Foreign currency translation	900	(801)	139	(169)
Applicable income taxes	57	(7)	49	(22)
Long-duration insurance contract discount rate changes	(882)	920	(23)	1,040
Applicable income taxes	188	(204)	13	(253)
Defined benefit pension plans	(19)	14	(18)	66
Applicable income taxes	4	(1)	3	(13)
Other, net	(157)	23	(170)	(40)
Other comprehensive income, net	194	(52)	74	787
Comprehensive income	26,674	(12,619)	69,884	60,176
Comprehensive income attributable to noncontrolling interests	260	180	512	747
Comprehensive income attributable to Berkshire Hathaway shareholders	$ 26,414	$ (12,799)	$ 69,372	$ 59,429

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 (loss)	35,757			35,504		253
Other comprehensive income, net	82		76			6
Acquisition of common stock	(4,439)				(4,439)
Transactions with noncontrolling interests and other	(4)	(11)				7
Ending Balance at Mar. 31, 2023	513,077	35,164	(4,976)	546,631	(72,265)	8,523
Beginning Balance at Dec. 31, 2022	481,681	35,175	(5,052)	511,127	(67,826)	8,257
Net earnings (loss)	59,389
Other comprehensive income, net	787
Ending Balance at Sep. 30, 2023	531,497	34,481	(4,272)	569,776	(74,655)	6,167
Beginning Balance at Mar. 31, 2023	513,077	35,164	(4,976)	546,631	(72,265)	8,523
Net earnings (loss)	36,199			35,912		287
Other comprehensive income, net	757		736			21
Acquisition of common stock	(1,303)				(1,303)
Transactions with noncontrolling interests and other	(179)	(16)				(163)
Ending Balance at Jun. 30, 2023	548,551	35,148	(4,240)	582,543	(73,568)	8,668
Net earnings (loss)	(12,567)			(12,767)		200
Other comprehensive income, net	(52)		(32)			(20)
Acquisition of common stock	(1,087)				(1,087)
Transactions with noncontrolling interests and other	(3,348)	(667)				(2,681)
Ending Balance at Sep. 30, 2023	531,497	34,481	(4,272)	569,776	(74,655)	6,167
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 (loss)	$ 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 (loss)	69,810
Other comprehensive income, net	74
Ending Balance at Sep. 30, 2024	631,806	35,486	(3,692)	676,524	(79,249)	2,737
Beginning Balance at Mar. 31, 2024	577,785	34,990	(4,050)	619,925	(79,375)	6,295
Net earnings (loss)	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
Net earnings (loss)	26,480			26,251		229
Other comprehensive income, net	194		163			31
Transactions with noncontrolling interests and other	(2,839)	487			471	(3,797)
Ending Balance at Sep. 30, 2024	$ 631,806	$ 35,486	$ (3,692)	$ 676,524	$ (79,249)	$ 2,737

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2024		Sep. 30, 2023
Cash flows from operating activities:
Net earnings	$ 69,810		$ 59,389
Adjustments to reconcile net earnings to operating cash flows:
Investment (gains) losses	(46,247)		(38,041)
Depreciation and amortization	9,572		9,357
Other	(7,181)		(5,556)
Changes in operating assets and liabilities:
Unpaid losses and loss adjustment expenses	2,885		848
Deferred charges - retroactive reinsurance	610		605
Unearned premiums	2,510		3,091
Receivables and originated loans	(1,747)		(2,861)
Inventories	232		275
Other assets	(1,549)		(860)
Other liabilities	(1,729)		693
Income taxes	(1,195)		7,856
Net cash flows from operating activities	25,971		34,796
Cash flows from investing activities:
Purchases of equity securities	(5,809)		(9,142)
Sales of equity securities	133,218		32,786
Purchases of U.S. Treasury Bills and fixed maturity securities	(385,224)		(178,503)
Sales of U.S. Treasury Bills and fixed maturity securities	30,755		44,325
Redemptions and maturities of U.S. Treasury Bills and fixed maturity securities	226,901		106,879
Acquisitions of businesses, net of cash acquired	(362)		(8,564)
Purchases of property, plant and equipment and equipment held for lease	(13,629)		(13,701)
Other	(405)		608
Net cash flows from investing activities	(14,555)		(25,312)
Cash flows from financing activities:
Changes in short term borrowings, net	(3,407)		252
Acquisitions of treasury stock	(2,918)		(6,978)
Other, principally transactions with noncontrolling interests	(4,984)		(4,292)
Net cash flows from financing activities	(12,013)		(14,269)
Effects of foreign currency exchange rate changes	(54)		(10)
Increase (decrease) in cash and cash equivalents and restricted cash	(651)		(4,795)
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 third quarter	37,992		31,604
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 third quarter	$ 811		$ 764
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	$ 2,689		$ 1,306
Repayments of borrowings	(1,964)		(5,657)
Cash and cash equivalents at beginning of the year	33,672	[1]	32,260
Cash and cash equivalents at the end of the third quarter	32,287	[1]	25,573
Railroad, Utilities and Energy [Member]
Cash flows from financing activities:
Proceeds from borrowings	6,617		5,013
Repayments of borrowings	(8,046)		(3,913)
Cash and cash equivalents at beginning of the year	4,350	[1]	3,551
Cash and cash equivalents at the end of the third quarter	$ 4,894	[1]	$ 5,267
[1] Includes U.S. Treasury Bills with maturities of three months or less when purchased of $ 3.6 billion at September 30, 2024 and $ 4.8 billion at December 31, 2023.

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Pay vs Performance Disclosure
Net Income (Loss)	$ 26,251	$ (12,767)	$ 69,301	$ 58,649

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Sep. 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	9 Months Ended
	Sep. 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 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 and financial re

New accounting and financial reporting pronouncements	9 Months Ended
	Sep. 30, 2024
Accounting Changes and Error Corrections [Abstract]
New accounting and financial reporting pronouncements	Note 2. New accounting and financial reporting 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. At the beginning of 2024, we recorded a charge to retained earnings of $ 127 million, representing the cumulative effect of adopting the proportional method on these investments. 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, as well as other disclosures about climate-related risks that materially impacted or are reasonably likely to materially impact a SEC registrant’s business strategy, results of operations or financial condition. 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 and other transactions	9 Months Ended
	Sep. 30, 2024
Business Combinations [Abstract]
Significant business acquisitions and other transactions	Note 3. Significant business acquisitions and other transactions 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. 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 value 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. On September 30, 2024, Berkshire Hathaway Energy Company (“BHE”) repurchased 5.85 % of its outstanding common stock and $ 100 million par of debt held by certain noncontrolling BHE shareholders in exchange for cash of $ 2.4 billion and a promissory note for $ 600 million par amount, which was fully repaid in October 2024. The difference between the value of the consideration paid for the noncontrolling interests acquired and the carrying value was recorded in capital in excess of par value. Additionally, on September 30, 2024, Berkshire acquired 1.26 % of BHE’s outstanding common stock held by certain other noncontrolling shareholders in exchange for 1,368,508 shares of Berkshire Class B common stock valued at $ 625 million as of that date. Berkshire also entered into an agreement to acquire the remaining shares of BHE common stock held by other noncontrolling shareholders in exchange for 923,123 shares of Berkshire Class B common stock. This transaction closed on October 31, 2024. At that time, BHE became a wholly-owned subsidiary of Berkshire.

Investments in fixed maturity s

Investments in fixed maturity securities	9 Months Ended
	Sep. 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 September 30, 2024 U.S. Treasury, U.S. government corporations and agencies $ 4,482 $ 36 $ ( 2 ) $ 4,516 Foreign governments 9,855 55 ( 6 ) 9,904 Corporate bonds 1,154 243 ( 3 ) 1,394 Other 209 21 ( 2 ) 228 $ 15,700 $ 355 $ ( 13 ) $ 16,042 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 As of September 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 September 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 $ 9,735 $ 5,128 $ 573 $ 130 $ 134 $ 15,700 Fair value 9,801 5,163 784 145 149 16,042

Investments in equity securitie

Investments in equity securities	9 Months Ended
	Sep. 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 September 30, 2024* Banks, insurance and finance $ 21,165 $ 71,383 $ 92,548 Consumer products 11,341 90,651 101,992 Commercial, industrial and other 45,606 31,504 77,110 $ 78,112 $ 193,538 $ 271,650 —————— * Approximately 70 % of the aggregate fair value was concentrated in five companies (American Express Company – $ 41.1 billion; Apple Inc. – $ 69.9 billion; Bank of America Corporation – $ 31.7 billion; The Coca-Cola Company – $ 28.7 billion and Chevron Corporation – $ 17.5 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). Notes to Consolidated Financial Statements Note 5. Investments in equity securities 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 preceding tables. Such investments are not in-substance common stock under GAAP and are not eligible for the equity method. The Occidental preferred stock accrues dividends at 8 % per annum and is redeemable at the option of Occidental commencing in 2029 at a redemption price equal to 105 % of the liquidation value, plus any accumulated and unpaid dividends. As of September 30, 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 September 30, 2024, we owned 151.6 million shares of American Express Company (“American Express”) common stock representing 21.5 % 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	9 Months Ended
	Sep. 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 September 30, 2024, we owned 26.9 % of the outstanding Kraft Heinz common stock and 28.2 % 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. We also own a 50 % interest in Berkadia Commercial Mortgage LLC (“Berkadia”), which is included in other in the following 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. The fair values and our carrying values of these investments are included in the following table (in millions). Carrying Value Fair Value September 30, December 31, September 30, December 31, Kraft Heinz $ 13,008 $ 13,230 $ 11,426 $ 12,035 Occidental 16,672 15,410 13,157 14,552 Other 453 426 $ 30,133 $ 29,066 As of September 30, 2024, the excess of the carrying values over the fair values of our investments in Kraft Heinz and Occidental was 12 % and 21 %, respectively, of the carrying values of each investment. We evaluated these investments for other-than-temporary impairment as of September 30, 2024. For each investment, 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. Notes to Consolidated Financial Statements Note 6. Equity method investments As of September 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 common shareholders’ equity as of June 30, 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 described in Note 3, we ceased accounting for Pilot under the equity method as of February 1, 2023. Equity method earnings attributable to Pilot were $ 105 million for the month ending January 31, 2023 and are reported in other in the following table. The earnings we recorded in the first nine months of 2024 and 2023 for Occidental represented our share of its earnings for the nine months ending June 30, 2024 and 2023, respectively. Equity in Earnings Distributions Received Third Quarter First Nine Months Third Quarter First Nine Months 2024 2023 2024 2023 2024 2023 2024 2023 Kraft Heinz $ ( 78 ) $ 69 $ 164 $ 556 $ 131 $ 131 $ 391 $ 391 Occidental 277 169 740 773 55 40 151 101 Other 23 24 63 132 19 22 37 43 $ 222 $ 262 $ 967 $ 1,461 $ 205 $ 193 $ 579 $ 535 Summarized consolidated financial information of Kraft Heinz follows (in millions). September 28, December 30, Assets $ 88,566 $ 90,339 Liabilities 40,097 40,617 Third Quarter First Nine Months 2024 2023 2024 2023 Sales $ 6,383 $ 6,570 $ 19,270 $ 19,780 Net earnings attributable to common shareholders ( 290 ) 262 613 2,098 Summarized consolidated financial information of Occidental follows (in millions). June 30, September 30, Assets $ 76,216 $ 71,287 Liabilities 43,957 42,515 Quarter ending June 30, Nine months ending June 30, 2024 2023 2024 2023 Total revenues and other income $ 6,879 $ 6,731 $ 20,418 $ 22,315 Net earnings attributable to common shareholders 992 605 2,739 3,315

Investment gains (losses)

Investment gains (losses)	9 Months Ended
	Sep. 30, 2024
Investments, Debt and Equity Securities [Abstract]
Investment gains (losses)	Note 7. Investment gains (losses) Investment gains (losses) in the third quarter and first nine months of 2024 and 2023 are summarized as follows (in millions). Third Quarter First Nine Months 2024 2023 2024 2023 Investment gains (losses): Equity securities: Change in unrealized investment gains (losses) during the $ 18,643 $ ( 30,354 ) $ 45,053 $ 33,267 Investment gains (losses) on securities sold during the period 1,868 605 1,221 1,748 20,511 ( 29,749 ) 46,274 35,015 Fixed maturity securities: Gross realized gains 23 3 37 135 Gross realized losses ( 17 ) ( 29 ) ( 57 ) ( 106 ) Other ( 3 ) ( 3 ) ( 7 ) 2,997 $ 20,514 $ ( 29,778 ) $ 46,247 $ 38,041 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 $ 133.2 billion in the first nine months of 2024 and $ 32.8 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 $ 23.4 billion in the third quarter and $ 97.1 billion in the first nine months of 2024 compared to taxable gains of $ 759 million in the third quarter and $ 5.4 billion in the first nine months of 2023. Other investment gains in the first nine 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	9 Months Ended
	Sep. 30, 2024
Receivables [Abstract]
Loans and finance receivables	Note 8. Loans and finance receivables Loans and finance receivables are summarized as follows (in millions). September 30, December 31, Loans and finance receivables, before allowances and discounts $ 28,907 $ 26,289 Allowances for credit losses ( 1,051 ) ( 950 ) Unamortized acquisition discounts and points ( 750 ) ( 658 ) $ 27,106 $ 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 nine months of 2024 and 2023 follow (in millions). First Nine Months 2024 2023 Balance at the beginning of the year $ 950 $ 856 Provision for credit losses 180 122 Charge-offs, net of recoveries ( 79 ) ( 52 ) Balance at September 30 $ 1,051 $ 926 As of September 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 September 30, 2024 follows (in millions). Origination Year 2024 2023 2022 2021 2020 Prior Total Performing $ 5,170 $ 5,085 $ 3,729 $ 3,114 $ 2,404 $ 8,425 $ 27,927 Non-performing 2 15 19 16 14 54 120 $ 5,172 $ 5,100 $ 3,748 $ 3,130 $ 2,418 $ 8,479 $ 28,047 Notes to Consolidated Financial Statements Note 8. Loans and finance receivables We also hold a limited number of commercial loans originated or acquired several years ago. The aggregate carrying value of these loans approximated $ 730 million at September 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	9 Months Ended
	Sep. 30, 2024
Receivables [Abstract]
Other receivables	Note 9. Other receivables Other receivables are comprised of the following (in millions). September 30, December 31, Insurance and other: Insurance premiums receivable $ 19,901 $ 19,052 Reinsurance recoverables 5,199 7,060 Trade receivables 15,385 14,449 Other 5,647 4,269 Allowances for credit losses ( 674 ) ( 656 ) $ 45,458 $ 44,174 Railroad, utilities and energy: Trade receivables $ 5,642 $ 6,034 Other 1,098 1,228 Allowances for credit losses ( 152 ) ( 176 ) $ 6,588 $ 7,086 Aggregate provisions for credit losses in the first nine months with respect to receivables in the preceding table were $ 358 million in 2024 and $ 399 million in 2023. Charge-offs, net of recoveries, in the first nine months were $ 364 million in 2024 and $ 384 million in 2023. Receivables of the railroad, utilities and energy businesses at September 30, 2024 and December 31, 2023 included approximately $ 1.6 billion and $ 2.1 billion, respectively, related to Pilot.

Inventories

Inventories	9 Months Ended
	Sep. 30, 2024
Inventory Disclosure [Abstract]
Inventories	Note 10. Inventories Inventories of our insurance and other businesses are comprised of the following (in millions). September 30, December 31, Raw materials $ 5,647 $ 6,026 Work in process and other 3,430 3,345 Finished manufactured goods 5,167 4,969 Goods acquired for resale 9,373 9,819 $ 23,617 $ 24,159 Inventories, materials and supplies of our railroad, utilities and energy businesses are included in other assets and were approximately $ 4.0 billion at September 30, 2024 and $ 4.2 billion as of December 31, 2023. Such inventories included approximately $ 1.1 billion at September 30, 2024 and $ 1.7 billion at December 31, 2023 attributable to Pilot.

Property, plant and equipment i

Property, plant and equipment including equipment held for lease	9 Months Ended
	Sep. 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). September 30, December 31, Land, buildings and improvements $ 15,519 $ 15,058 Machinery and equipment 28,830 28,010 Furniture, fixtures and other 5,657 5,566 50,006 48,634 Accumulated depreciation ( 27,706 ) ( 26,604 ) $ 22,300 $ 22,030 Notes to Consolidated Financial Statements Note 11. 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. September 30, December 31, Railroad: Land, track structure and other roadway $ 73,453 $ 71,692 Locomotives, freight cars and other equipment 15,778 16,256 Construction in progress 1,945 1,715 91,176 89,663 Accumulated depreciation ( 20,123 ) ( 19,464 ) 71,053 70,199 Utilities and energy: Utility generation, transmission and distribution systems 99,774 96,195 Interstate natural gas pipeline assets 19,750 19,226 Independent power plants and other 15,195 14,781 Land, buildings and improvements* 4,796 4,540 Machinery, equipment and other* 4,177 3,855 Construction in progress 11,225 9,551 154,917 148,148 Accumulated depreciation ( 43,794 ) ( 40,731 ) 111,123 107,417 $ 182,176 $ 177,616 —————— * Assets held by Pilot Depreciation expense for the first nine months of 2024 and 2023 is summarized below (in millions). First Nine Months 2024 2023 Insurance and other $ 1,845 $ 1,776 Railroad, utilities and energy 5,330 5,302 $ 7,175 $ 7,078
Equipment held for lease [Member]
Property, plant and equipment including equipment held for lease	Note 12. Equipment held for lease Equipment held for lease includes railcars, aircraft and other equipment, including over-the-road trailers, intermodal tank containers, cranes, storage units and furniture. Equipment held for lease is summarized below (in millions). September 30, December 31, Railcars $ 10,226 $ 10,031 Aircraft 13,886 12,537 Other 5,751 5,576 29,863 28,144 Accumulated depreciation ( 12,067 ) ( 11,197 ) $ 17,796 $ 16,947 Notes to Consolidated Financial Statements Note 12. Equipment held for lease Depreciation expense for equipment held for lease in the first nine months was $ 1,054 million in 2024 and $ 935 million in 2023. Operating lease revenues for the third quarter and first nine months of 2024 and 2023 are summarized below (in millions). Third Quarter First Nine Months 2024 2023 2024 2023 Fixed lease revenue $ 1,637 $ 1,502 $ 4,801 $ 4,397 Variable lease revenue 678 602 2,044 1,830 $ 2,315 $ 2,104 $ 6,845 $ 6,227

Goodwill and other intangible a

Goodwill and other intangible assets	9 Months Ended
	Sep. 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 nine months of 2024 and for the year ended December 31, 2023 follow (in millions). September 30, December 31, Balance at the beginning of the year $ 84,626 $ 78,119 Business acquisitions 84 7,347 Other, including acquisition period remeasurements and foreign currency translation ( 102 ) ( 840 ) Balance at the end of the period* $ 84,608 $ 84,626 —————— * Net of accumulated goodwill impairm ent s of $ 11.1 billion as of Septem ber 30, 2024 and December 31, 2023 . Other intangible assets are summarized below (in millions). September 30, 2024 December 31, 2023 Gross Accumulated Net Gross Accumulated Net Insurance and other: Customer relationships $ 28,496 $ 8,406 $ 20,090 $ 28,305 $ 7,901 $ 20,404 Trademarks and trade names 5,686 866 4,820 5,619 846 4,773 Patents and technology 5,406 4,382 1,024 5,238 4,109 1,129 Other 4,773 1,910 2,863 4,826 1,805 3,021 $ 44,361 $ 15,564 $ 28,797 $ 43,988 $ 14,661 $ 29,327 Railroad, utilities and energy: Customer relationships and contracts $ 4,080 $ 972 $ 3,108 $ 4,092 $ 791 $ 3,301 Trademarks and trade names 3,591 190 3,401 3,592 98 3,494 Other 1,169 231 938 1,174 156 1,018 $ 8,840 $ 1,393 $ 7,447 $ 8,858 $ 1,045 $ 7,813 Intangible assets of the railroad, utilities and energy businesses are included in other assets in our Consolidated Balance Sheets, which includes intangible assets of Pilot. The net carrying values of such assets were $ 6.3 billion at September 30, 2024 and $ 6.6 billion at December 31, 2023, which were primarily trademarks and trade names and customer relationships. Intangible asset amortization expense in the first nine months was $ 1.3 billion in 2024 and 2023. Intangible assets with indefinite lives were $ 18.9 billion as of September 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	9 Months Ended
	Sep. 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 nine-month periods ended September 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 43,166 44,537 Prior accident years ( 992 ) ( 3,126 ) Total 42,174 41,411 Paid losses and loss adjustment expenses: Current accident year ( 16,011 ) ( 16,962 ) Prior accident years ( 21,370 ) ( 22,171 ) Total ( 37,381 ) ( 39,133 ) Foreign currency effect 206 68 Balance at September 30: Net liabilities 111,188 104,793 Reinsurance recoverable on unpaid losses 4,648 5,031 Gross liabilities $ 115,836 $ 109,824 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 relate to insured events occurring in the current year (“current accident year”) as well as 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 in the first nine months of $ 992 million in 2024 and $ 3.1 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 0.9 % in 2024 and 3.1 % in 2023. Estimated ultimate liabilities for prior accident years of our primary insurance businesses in the first nine months increased $ 222 million in 2024 and declined $ 1.6 billion in 2023. The increase in 2024 reflected higher projected claim losses for certain commercial auto, business owner and other casualty business, partly offset by lower than expected private passenger auto and medical professional liability losses. The reduction in liabilities in 2023 was driven by lower than expected private passenger auto losses. Estimated ultimate liabilities for prior accident years of our reinsurance businesses declined $ 1.2 billion in the first nine months of 2024, mostly attributable to lower than expected property losses, and $ 1.5 billion in 2023 attributable to reductions in both property and casualty losses.

Retroactive reinsurance contrac

Retroactive reinsurance contracts	9 Months Ended
	Sep. 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 nine-month periods ended September 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 ( 117 ) 13 Total ( 66 ) 13 Paid losses and loss adjustment expenses ( 1,596 ) ( 1,471 ) Foreign currency effect 75 ( 38 ) Balance at September 30 $ 33,060 $ 33,919 Incurred losses and loss adjustment expenses $ ( 66 ) $ 13 Deferred charge amortization and adjustments 610 605 Incurred losses and loss adjustment expenses included in the Consolidated $ 544 $ 618 In the preceding table, the classification of incurred losses and loss adjustment expenses is based on the contract inception dates, 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 $ 8.9 billion at September 30, 2024 and $ 9.5 billion at December 31, 2023.

Long-duration insurance contrac

Long-duration insurance contracts	9 Months Ended
	Sep. 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 September 30, 2024 and 2023, disaggregated for our two primary product categories, periodic payment annuity and life and health insurance, follows. Other liabilities include IBNR claims and claims in the course of settlement. Amounts are in millions. September 30, 2024 2023 Periodic payment annuity $ 11,136 $ 9,940 Life and health 4,456 5,365 Other 3,020 3,251 $ 18,612 $ 18,556 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 nine 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 — — 1,485 346 Effect of actual versus expected experience 2 3 ( 12,709 ) ( 425 ) Change in benefits, net ( 357 ) ( 349 ) ( 1,404 ) ( 2,059 ) Interest accrual 411 402 891 1,288 Foreign currency effect 96 27 218 ( 528 ) Balance at September 30 - original discount rates 11,833 11,632 54,352 62,206 Effect of changes in discount rate assumptions ( 697 ) ( 1,692 ) ( 11,111 ) ( 13,434 ) Balance at September 30 $ 11,136 $ 9,940 $ 43,241 $ 48,772 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 1,449 276 Effect of actual versus expected experience ( 11,033 ) ( 266 ) Change in premiums, net ( 1,348 ) ( 1,833 ) Interest accrual 791 1,125 Foreign currency effect 200 ( 502 ) Balance at September 30 - original discount rates 48,790 55,335 Effect of changes in discount rate assumptions ( 10,005 ) ( 11,928 ) Balance at September 30 $ 38,785 $ 43,407 Liabilities for future policy benefits: Balance at September 30 $ 11,136 $ 9,940 $ 4,456 $ 5,365 Reinsurance recoverables — — ( 52 ) ( 1,399 ) Balance at September 30, net of reinsurance recoverables $ 11,136 $ 9,940 $ 4,404 $ 3,966 Liabilities for future policy benefits and reinsurance recoverables declined in the first nine 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 September 30, 2024 and 2023 follows (dollars in millions). Periodic payment annuity Life and health 2024 2023 2024 2023 Undiscounted expected future gross premiums $ — $ — $ 101,134 $ 106,518 Discounted expected future gross premiums — — 58,530 64,394 Undiscounted expected future benefits 30,915 31,049 91,751 101,882 Weighted average discount rate 5.2 % 5.9 % 4.7 % 5.4 % Weighted average accretion rate 4.8 % 4.8 % 2.6 % 3.4 % Weighted average duration 17 years 16 years 13 years 14 years Gross premiums earned and interest expense before reinsurance ceded for the first nine months of 2024 and 2023 were as follows (in millions). Gross premiums Interest expense 2024 2023 2024 2023 Periodic payment annuity $ — $ — $ 411 $ 402 Life and health 2,831 2,587 100 163

Notes payable and other borrowi

Notes payable and other borrowings	9 Months Ended
	Sep. 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 September 30, 2024. Weighted September 30, December 31, Insurance and other: Berkshire Hathaway Inc. (“Berkshire”): U.S. Dollar denominated due 2025 - 2047 3.5 % $ 3,746 $ 3,740 Euro denominated due 2025 - 2041 1.1 % 5,089 6,145 Japanese Yen denominated due 2025 - 2060 0.9 % 10,803 8,896 Berkshire Hathaway Finance Corporation (“BHFC”): U.S. Dollar denominated due 2027 - 2052 3.6 % 14,468 14,463 Great Britain Pound denominated due 2039 - 2059 2.5 % 2,304 2,191 Euro denominated due 2030 - 2034 1.8 % 1,387 1,374 Other subsidiary borrowings due 2024 - 2051 4.5 % 4,603 4,696 Subsidiary short-term borrowings 6.7 % 1,251 1,187 $ 43,651 $ 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 nine months of 2024, Berkshire repaid approximately $ 1.9 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 . In September 2024, Berkshire borrowed ¥ 142.5 billion (approximately $ 1.0 billion) under a term loan agreement due in 2028 and with an interest rate of 1.25 %. In October 2024, Berkshire issued ¥ 281.8 billion (approximately $ 1.85 billion) of senior notes with interest rates ranging from 1.031 % to 2.625 % 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 September 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 ¥ 1,556 billion par at September 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 losses of $ 1.5 billion in the third quarter and $ 136 million in the first nine months of 2024 compared to pre-tax gains of $ 582 million in the third quarter and $ 1.1 billion in the first nine 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 September 30, 2024. Weighted September 30, December 31, Railroad, utilities and energy: Berkshire Hathaway Energy Company (“BHE”) and subsidiaries: BHE senior unsecured debt due 2025 - 2053 4.4 % $ 13,105 $ 13,101 Subsidiary and other debt due 2024 - 2064 4.6 % 43,452 39,072 Short-term borrowings 6.0 % 773 4,148 Pilot Travel Centers (“Pilot”) and subsidiaries — — 5,776 Burlington Northern Santa Fe (“BNSF”) and subsidiaries due 2024 - 2097 4.7 % 23,526 23,482 $ 80,856 $ 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 nine 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 $ 4.4 billion. In October 2024, a BHE subsidiary issued $ 900 million of 5.6 % senior notes due in 2054 . At December 31, 2023, Pilot’s borrowings primarily represented secured syndicated loans. In March 2024, Pilot borrowed $ 5.7 billion from certain Berkshire insurance subsidiaries, which Pilot used to repay its then outstanding third-party borrowings. BNSF’s borrowings are primarily senior unsecured debentures. In the first nine months of 2024, BNSF issued $ 1.3 billion of 5.5 % debentures due in 2055 and repaid $ 1.2 billion of maturing debentures. As of September 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 $ 11.5 billion at September 30, 2024, of which approximately $ 10.4 billion related to BHE and its subsidiaries.

Fair value measurements

Fair value measurements	9 Months Ended
	Sep. 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 September 30, 2024 Investments in fixed maturity securities: U.S. Treasury, U.S. government corporations $ 4,516 $ 4,516 $ 4,481 $ 35 $ — Foreign governments 9,904 9,904 9,708 196 — Corporate bonds 1,394 1,394 — 850 544 Other 228 228 — 228 — Investments in equity securities 271,650 271,650 261,865 10 9,775 Investments in Kraft Heinz & Occidental common stock 29,680 24,583 24,583 — — Loans and finance receivables 27,106 26,645 — 867 25,778 Derivative contract asset s (1) 292 292 34 241 17 Derivative contract liabilities (1) 246 246 2 160 84 Notes payable and other borrowings: Insurance and other 43,651 40,325 — 40,301 24 Railroad, utilities and energy 80,856 77,510 — 77,510 — 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 nine months ended September 30, 2024 and 2023 follow (in millions). Balance at Gains (losses) Acquisitions Balance at Investments in equity securities : 2024 $ 10,468 $ ( 699 ) $ — $ 9,769 2023 12,169 190 ( 1,661 ) 10,698 Quantitative information as of September 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 $ 8,587 Discounted cash flow Expected duration 5 years Discounts for liquidity 372 bps Common stock warrants 1,182 Warrant pricing model Expected duration 5 years Volatility 42 % 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 may restrict transfers and 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	9 Months Ended
	Sep. 30, 2024
Equity [Abstract]
Common stock	Note 19. Common stock Changes in shares of Berkshire’s common stock during the first nine 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 ( 10,778 ) — ( 10,778 ) 16,167,000 — 16,167,000 Treasury stock acquired — ( 4,787 ) ( 4,787 ) — — — Treasury stock issued — — — — 1,368,508 1,368,508 Balance at September 30, 2024 628,550 ( 76,340 ) 552,210 1,544,319,352 ( 216,222,336 ) 1,328,097,016 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 1,437,608 shares outstanding as of September 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	9 Months Ended
	Sep. 30, 2024
Income Tax Disclosure [Abstract]
Income taxes	Note 20. Income taxes Our consolidated effective income tax rates were 18.5 % in the third quarter and 19.2 % in the first nine months of 2024 compared to 25.9 % in the third quarter and 18.9 % in the first nine 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 we incur 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 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	9 Months Ended
	Sep. 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 nine months ending September 30, 2024 and 2023 follows (in millions). Unrealized Foreign currency translation Long-duration insurance contracts Defined benefit pension plans Other Total First nine months of 2024 Balance at the beginning of the year $ 190 $ ( 5,393 ) $ 1,353 $ ( 97 ) $ 184 $ ( 3,763 ) Other comprehensive income 81 78 ( 10 ) ( 44 ) ( 34 ) 71 Balance at the end of the period $ 271 $ ( 5,315 ) $ 1,343 $ ( 141 ) $ 150 $ ( 3,692 ) First nine months of 2023 Balance at the beginning of the year $ ( 187 ) $ ( 6,142 ) $ 1,541 $ ( 552 ) $ 288 $ ( 5,052 ) Other comprehensive income 178 ( 187 ) 786 51 ( 48 ) 780 Balance at the end of the period $ ( 9 ) $ ( 6,329 ) $ 2,327 $ ( 501 ) $ 240 $ ( 4,272 )

Supplemental cash flow informat

Supplemental cash flow information	9 Months Ended
	Sep. 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 Nine Months 2024 2023 Cash paid during the period for: Income taxes $ 17,466 $ 5,768 Interest: Insurance and other 1,047 1,077 Railroad, utilities and energy 2,761 2,670 Non-cash investing and financing activities: Liabilities assumed in connection with business acquisitions 20 10,832 Class B common stock issued in exchange for noncontrolling interests 625 —

Contingencies and Commitments

Contingencies and Commitments	9 Months Ended
	Sep. 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 Hathaway Energy Company (“BHE”), operates as a regulated electric utility in Oregon and other Western states. HomeServices of America, Inc. is also 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 September 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 $ 46 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, July and September 2024, five separate mass complaints against PacifiCorp naming 1,536 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. In October 2024, the Multnomah Court issued a case management order, which sets forth nine additional damages phase trials with 10 plaintiffs per trial. The trials are scheduled to occur throughout 2025, beginning in the first quarter. 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 September 30, 2024, PacifiCorp recorded cumulative estimated probable Wildfire losses, before taxes and expected related insurance recoveries, of approximately $ 2.7 billion. Wildfire loss accruals were $ 251 million in the first nine months of 2024 and $ 1.9 billion in the first nine months of 2023, of which $ 1.4 billion was recorded in the third quarter. Expected insurance recoveries recorded to date in connection with the Wildfires are $ 534 million, including $ 257 million recorded in the first nine months of 2023. No further insurance recoveries are expected to be available. Cumulative Wildfire loss payments through September 30, 2024 were approximately $ 1.2 billion, of which $ 529 million was paid in the first nine months of 2024. Estimated unpaid liabilities for the Wildfires were approximately $ 1.45 billion at September 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 includes scheduled payments over the next four years aggregating $ 250 million, which is subject to court approval scheduled for November 26, 2024. 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. Other legal matters In September 2024, National Indemnity Company (“NICO”) recorded a pre-tax charge of $ 490 million in connection with a settlement agreement reached concerning certain non-insurance affiliates that filed voluntary petitions under Chapter 11 of bankruptcy code in the United States Bankruptcy Court for the District of New Jersey (the “Court”) in 2023. Under the terms of the settlement agreement, NICO has agreed to pay $ 535 million to the bankruptcy estate in consideration of a release of all estate causes of action against NICO and its affiliates. The settlement agreement, which is opposed by certain creditors, is subject to approval by the Court. NICO also accrued a $ 45 million recoverable from a third party that is covered under the release. Berkshire and certain of its subsidiaries are also involved in other kinds of legal actions, some of which assert or may assert claims or seek to impose fines and penalties. We currently believe that liabilities that may arise as a result of such other pending legal actions will not have a material effect on our consolidated financial condition or results of operations.

Revenues from contracts with cu

Revenues from contracts with customers	9 Months Ended
	Sep. 30, 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 third quarter and first nine 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 September 30, 2024 Manufactured products: Industrial and commercial $ 7,185 $ — $ 49 $ — $ — $ — $ — $ 7,234 Building 5,176 — — — — — — 5,176 Consumer 4,749 — — — — — — 4,749 Grocery and convenience store distribution — 7,882 — — — — — 7,882 Food and beverage distribution — 4,372 — — — — — 4,372 Auto sales — — 2,722 — — — — 2,722 Other retail and wholesale distribution 823 — 3,598 — — 733 — 5,154 Service 414 232 1,464 5,866 1,098 76 — 9,150 Electricity, natural gas and fuel — — — — 5,834 9,775 — 15,609 Total 18,347 12,486 7,833 5,866 6,932 10,584 — 62,048 Other revenues 1,323 41 1,995 54 391 39 27,104 30,947 $ 19,670 $ 12,527 $ 9,828 $ 5,920 $ 7,323 $ 10,623 $ 27,104 $ 92,995 Nine months ending September 30, 2024 Manufactured products: Industrial and commercial $ 21,854 $ — $ 156 $ — $ — $ — $ — $ 22,010 Building 15,083 — — — — — — 15,083 Consumer 13,530 — — — — — — 13,530 Grocery and convenience store distribution — 22,984 — — — — — 22,984 Food and beverage distribution — 13,286 — — — — — 13,286 Auto sales — — 7,988 — — — — 7,988 Other retail and wholesale distribution 2,485 — 11,107 — — 2,063 — 15,655 Service 1,193 698 4,278 17,182 3,108 208 — 26,667 Electricity, natural gas and fuel — — — — 15,940 33,715 — 49,655 Total 54,145 36,968 23,529 17,182 19,048 35,986 — 186,858 Other revenues 3,843 130 5,893 162 1,020 115 78,496 89,659 $ 57,988 $ 37,098 $ 29,422 $ 17,344 $ 20,068 $ 36,101 $ 78,496 $ 276,517 Notes to Consolidated Financial Statements Note 24. Revenues from contracts with customers Manufacturing McLane Service BNSF Berkshire Pilot Insurance, Total Three months ending September 30, 2023 Manufactured products: Industrial and commercial $ 7,008 $ — $ 53 $ — $ — $ — $ — $ 7,061 Building 5,211 — — — — — — 5,211 Consumer 4,578 — — — — — — 4,578 Grocery and convenience store distribution — 8,212 — — — — — 8,212 Food and beverage distribution — 4,775 — — — — — 4,775 Auto sales — — 2,752 — — — — 2,752 Other retail and wholesale distribution 807 — 3,933 — — 688 — 5,428 Service 385 250 1,390 5,811 1,141 79 — 9,056 Electricity, natural gas and fuel — — — — 5,804 12,320 — 18,124 Total 17,989 13,237 8,128 5,811 6,945 13,087 — 65,197 Other revenues 1,179 42 1,793 18 324 58 24,599 28,013 $ 19,168 $ 13,279 $ 9,921 $ 5,829 $ 7,269 $ 13,145 $ 24,599 $ 93,210 Nine months ending September 30, 2023 * Manufactured products: Industrial and commercial $ 21,458 $ — $ 172 $ — $ — $ — $ — $ 21,630 Building 15,147 — — — — — — 15,147 Consumer 12,956 — — — — — — 12,956 Grocery and convenience store distribution — 23,540 — — — — — 23,540 Food and beverage distribution — 14,439 — — — — — 14,439 Auto sales — — 8,106 — — — — 8,106 Other retail and wholesale distribution 2,420 — 12,301 — — 1,791 — 16,512 Service 1,086 747 4,106 17,587 3,169 188 — 26,883 Electricity, natural gas and fuel — — — — 15,874 35,238 — 51,112 Total 53,067 38,726 24,685 17,587 19,043 37,217 — 190,325 Other revenues 3,440 131 5,247 51 1,015 157 70,740 80,781 $ 56,507 $ 38,857 $ 29,932 $ 17,638 $ 20,058 $ 37,374 $ 70,740 $ 271,106 —————— * Revenues from Pilot are for the eight months ending September 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 September 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 $ 3,105 $ 19,361 $ 22,466 Other sales and service contracts 3,340 5,193 8,533

Business segment data

Business segment data	9 Months Ended
	Sep. 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 eight months ending September 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 third quarter and first nine months of 2024 and 2023 were as follows (in millions). Third Quarter First Nine Months 2024 2023 2024 2023 Revenues of Operating Businesses Insurance: Underwriting: GEICO $ 10,699 $ 9,844 $ 31,402 $ 29,184 Berkshire Hathaway Primary Group 4,685 4,449 13,882 12,643 Berkshire Hathaway Reinsurance Group 6,671 7,067 20,198 19,890 Investment income 4,609 2,948 11,850 8,258 Total insurance 26,664 24,308 77,332 69,975 BNSF 5,940 5,847 17,405 17,694 BHE 7,335 7,281 20,104 20,094 Pilot 10,630 13,166 36,132 37,428 Manufacturing 19,675 19,174 58,044 56,565 McLane 12,723 13,477 37,656 39,419 Service and retailing 9,842 9,946 29,492 30,018 92,809 93,199 276,165 271,193 Reconciliation to consolidated amount Corporate, eliminations and other 186 11 352 ( 87 ) $ 92,995 $ 93,210 $ 276,517 $ 271,106 Third Quarter First Nine Months 2024 2023 2024 2023 Earnings Before Income Taxes of Operating Businesses Insurance: Underwriting: GEICO $ 2,033 $ 1,053 $ 5,747 $ 2,270 Berkshire Hathaway Primary Group ( 689 ) 510 76 1,050 Berkshire Hathaway Reinsurance Group ( 310 ) 1,437 1,384 2,495 Investment income 4,594 2,933 11,814 8,230 Total insurance 5,628 5,933 19,021 14,045 BNSF 1,846 1,608 4,987 4,872 BHE 1,101 ( 147 ) 1,859 700 Pilot 217 291 486 613 Manufacturing 3,135 3,077 9,178 8,791 McLane 145 116 452 358 Service and retailing 877 1,186 2,754 3,669 12,949 12,064 38,737 33,048 Reconciliation to consolidated amount Investment gains (losses) 20,514 ( 29,778 ) 46,247 38,041 Interest expense, not allocated to segments ( 102 ) ( 100 ) ( 317 ) ( 317 ) Non-controlled businesses 222 262 967 1,461 Corporate, eliminations and other ( 1,075 ) 593 717 995 $ 32,508 $ ( 16,959 ) $ 86,351 $ 73,228

New accounting and financial _2

New accounting and financial reporting pronouncements (Policies)	9 Months Ended
	Sep. 30, 2024
Accounting Changes and Error Corrections [Abstract]
New accounting and financial reporting 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. At the beginning of 2024, we recorded a charge to retained earnings of $ 127 million, representing the cumulative effect of adopting the proportional method on these investments. 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, as well as other disclosures about climate-related risks that materially impacted or are reasonably likely to materially impact a SEC registrant’s business strategy, results of operations or financial condition. 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 and other transactions (Tables)	9 Months Ended
	Sep. 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)	9 Months Ended
	Sep. 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 September 30, 2024 U.S. Treasury, U.S. government corporations and agencies $ 4,482 $ 36 $ ( 2 ) $ 4,516 Foreign governments 9,855 55 ( 6 ) 9,904 Corporate bonds 1,154 243 ( 3 ) 1,394 Other 209 21 ( 2 ) 228 $ 15,700 $ 355 $ ( 13 ) $ 16,042 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 September 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 $ 9,735 $ 5,128 $ 573 $ 130 $ 134 $ 15,700 Fair value 9,801 5,163 784 145 149 16,042

Investments in equity securit_2

Investments in equity securities (Tables)	9 Months Ended
	Sep. 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 September 30, 2024* Banks, insurance and finance $ 21,165 $ 71,383 $ 92,548 Consumer products 11,341 90,651 101,992 Commercial, industrial and other 45,606 31,504 77,110 $ 78,112 $ 193,538 $ 271,650 —————— * Approximately 70 % of the aggregate fair value was concentrated in five companies (American Express Company – $ 41.1 billion; Apple Inc. – $ 69.9 billion; Bank of America Corporation – $ 31.7 billion; The Coca-Cola Company – $ 28.7 billion and Chevron Corporation – $ 17.5 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)	9 Months Ended
	Sep. 30, 2024
Equity Method Investments and Joint Ventures [Abstract]
Summary of carrying value and fair value of investments	The fair values and our carrying values of these investments are included in the following table (in millions). Carrying Value Fair Value September 30, December 31, September 30, December 31, Kraft Heinz $ 13,008 $ 13,230 $ 11,426 $ 12,035 Occidental 16,672 15,410 13,157 14,552 Other 453 426 $ 30,133 $ 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 described in Note 3, The earnings we recorded in the first nine months of 2024 and 2023 for Occidental represented our share of its earnings for the nine months ending June 30, 2024 and 2023, respectively. Equity in Earnings Distributions Received Third Quarter First Nine Months Third Quarter First Nine Months 2024 2023 2024 2023 2024 2023 2024 2023 Kraft Heinz $ ( 78 ) $ 69 $ 164 $ 556 $ 131 $ 131 $ 391 $ 391 Occidental 277 169 740 773 55 40 151 101 Other 23 24 63 132 19 22 37 43 $ 222 $ 262 $ 967 $ 1,461 $ 205 $ 193 $ 579 $ 535
Summarized unaudited financial information of Kraft Heinz	Summarized consolidated financial information of Kraft Heinz follows (in millions). September 28, December 30, Assets $ 88,566 $ 90,339 Liabilities 40,097 40,617 Third Quarter First Nine Months 2024 2023 2024 2023 Sales $ 6,383 $ 6,570 $ 19,270 $ 19,780 Net earnings attributable to common shareholders ( 290 ) 262 613 2,098 Summarized consolidated financial information of Occidental follows (in millions). June 30, September 30, Assets $ 76,216 $ 71,287 Liabilities 43,957 42,515 Quarter ending June 30, Nine months ending June 30, 2024 2023 2024 2023 Total revenues and other income $ 6,879 $ 6,731 $ 20,418 $ 22,315 Net earnings attributable to common shareholders 992 605 2,739 3,315

Investment gains (losses) (Tabl

Investment gains (losses) (Tables)	9 Months Ended
	Sep. 30, 2024
Investments, Debt and Equity Securities [Abstract]
Summary of investment gains (losses)	Investment gains (losses) in the third quarter and first nine months of 2024 and 2023 are summarized as follows (in millions). Third Quarter First Nine Months 2024 2023 2024 2023 Investment gains (losses): Equity securities: Change in unrealized investment gains (losses) during the $ 18,643 $ ( 30,354 ) $ 45,053 $ 33,267 Investment gains (losses) on securities sold during the period 1,868 605 1,221 1,748 20,511 ( 29,749 ) 46,274 35,015 Fixed maturity securities: Gross realized gains 23 3 37 135 Gross realized losses ( 17 ) ( 29 ) ( 57 ) ( 106 ) Other ( 3 ) ( 3 ) ( 7 ) 2,997 $ 20,514 $ ( 29,778 ) $ 46,247 $ 38,041

Loans and finance receivables (

Loans and finance receivables (Tables)	9 Months Ended
	Sep. 30, 2024
Schedule of receivables	Other receivables are comprised of the following (in millions). September 30, December 31, Insurance and other: Insurance premiums receivable $ 19,901 $ 19,052 Reinsurance recoverables 5,199 7,060 Trade receivables 15,385 14,449 Other 5,647 4,269 Allowances for credit losses ( 674 ) ( 656 ) $ 45,458 $ 44,174 Railroad, utilities and energy: Trade receivables $ 5,642 $ 6,034 Other 1,098 1,228 Allowances for credit losses ( 152 ) ( 176 ) $ 6,588 $ 7,086
Loans and Finance Receivables [Member]
Schedule of receivables	Loans and finance receivables are summarized as follows (in millions). September 30, December 31, Loans and finance receivables, before allowances and discounts $ 28,907 $ 26,289 Allowances for credit losses ( 1,051 ) ( 950 ) Unamortized acquisition discounts and points ( 750 ) ( 658 ) $ 27,106 $ 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 nine months of 2024 and 2023 follow (in millions). First Nine Months 2024 2023 Balance at the beginning of the year $ 950 $ 856 Provision for credit losses 180 122 Charge-offs, net of recoveries ( 79 ) ( 52 ) Balance at September 30 $ 1,051 $ 926
Manufactured Housing Loan Balances [Member]
Summary of performing and non-performing home loans before discounts and allowances by year of loan origination	A summary of performing and non-performing home loans before discounts and allowances by year of loan origination as of September 30, 2024 follows (in millions). Origination Year 2024 2023 2022 2021 2020 Prior Total Performing $ 5,170 $ 5,085 $ 3,729 $ 3,114 $ 2,404 $ 8,425 $ 27,927 Non-performing 2 15 19 16 14 54 120 $ 5,172 $ 5,100 $ 3,748 $ 3,130 $ 2,418 $ 8,479 $ 28,047

Other receivables (Tables)

Other receivables (Tables)	9 Months Ended
	Sep. 30, 2024
Receivables [Abstract]
Schedule of receivables	Other receivables are comprised of the following (in millions). September 30, December 31, Insurance and other: Insurance premiums receivable $ 19,901 $ 19,052 Reinsurance recoverables 5,199 7,060 Trade receivables 15,385 14,449 Other 5,647 4,269 Allowances for credit losses ( 674 ) ( 656 ) $ 45,458 $ 44,174 Railroad, utilities and energy: Trade receivables $ 5,642 $ 6,034 Other 1,098 1,228 Allowances for credit losses ( 152 ) ( 176 ) $ 6,588 $ 7,086

Inventories (Tables)

Inventories (Tables)	9 Months Ended
	Sep. 30, 2024
Inventory Disclosure [Abstract]
Schedule of inventories	Inventories of our insurance and other businesses are comprised of the following (in millions). September 30, December 31, Raw materials $ 5,647 $ 6,026 Work in process and other 3,430 3,345 Finished manufactured goods 5,167 4,969 Goods acquired for resale 9,373 9,819 $ 23,617 $ 24,159

Property, plant and equipment_2

Property, plant and equipment including equipment held for lease (Tables)	9 Months Ended
	Sep. 30, 2024
Schedule of depreciation expense	Depreciation expense for the first nine months of 2024 and 2023 is summarized below (in millions). First Nine Months 2024 2023 Insurance and other $ 1,845 $ 1,776 Railroad, utilities and energy 5,330 5,302 $ 7,175 $ 7,078
Insurance and Other [Member]
Schedule of property, plant and equipment	A summary of property, plant and equipment of our insurance and other businesses follows (in millions). September 30, December 31, Land, buildings and improvements $ 15,519 $ 15,058 Machinery and equipment 28,830 28,010 Furniture, fixtures and other 5,657 5,566 50,006 48,634 Accumulated depreciation ( 27,706 ) ( 26,604 ) $ 22,300 $ 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. September 30, December 31, Railroad: Land, track structure and other roadway $ 73,453 $ 71,692 Locomotives, freight cars and other equipment 15,778 16,256 Construction in progress 1,945 1,715 91,176 89,663 Accumulated depreciation ( 20,123 ) ( 19,464 ) 71,053 70,199 Utilities and energy: Utility generation, transmission and distribution systems 99,774 96,195 Interstate natural gas pipeline assets 19,750 19,226 Independent power plants and other 15,195 14,781 Land, buildings and improvements* 4,796 4,540 Machinery, equipment and other* 4,177 3,855 Construction in progress 11,225 9,551 154,917 148,148 Accumulated depreciation ( 43,794 ) ( 40,731 ) 111,123 107,417 $ 182,176 $ 177,616

Equipment held for lease (Table

Equipment held for lease (Tables)	9 Months Ended
	Sep. 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). September 30, December 31, Railcars $ 10,226 $ 10,031 Aircraft 13,886 12,537 Other 5,751 5,576 29,863 28,144 Accumulated depreciation ( 12,067 ) ( 11,197 ) $ 17,796 $ 16,947
Summary of operating lease revenues	Operating lease revenues for the third quarter and first nine months of 2024 and 2023 are summarized below (in millions). Third Quarter First Nine Months 2024 2023 2024 2023 Fixed lease revenue $ 1,637 $ 1,502 $ 4,801 $ 4,397 Variable lease revenue 678 602 2,044 1,830 $ 2,315 $ 2,104 $ 6,845 $ 6,227

Goodwill and other intangible_2

Goodwill and other intangible assets (Tables)	9 Months Ended
	Sep. 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 nine months of 2024 and for the year ended December 31, 2023 follow (in millions). September 30, December 31, Balance at the beginning of the year $ 84,626 $ 78,119 Business acquisitions 84 7,347 Other, including acquisition period remeasurements and foreign currency translation ( 102 ) ( 840 ) Balance at the end of the period* $ 84,608 $ 84,626 —————— * Net of accumulated goodwill impairm ent s of $ 11.1 billion as of Septem ber 30, 2024 and December 31, 2023 .
Schedule of intangible assets	Other intangible assets are summarized below (in millions). September 30, 2024 December 31, 2023 Gross Accumulated Net Gross Accumulated Net Insurance and other: Customer relationships $ 28,496 $ 8,406 $ 20,090 $ 28,305 $ 7,901 $ 20,404 Trademarks and trade names 5,686 866 4,820 5,619 846 4,773 Patents and technology 5,406 4,382 1,024 5,238 4,109 1,129 Other 4,773 1,910 2,863 4,826 1,805 3,021 $ 44,361 $ 15,564 $ 28,797 $ 43,988 $ 14,661 $ 29,327 Railroad, utilities and energy: Customer relationships and contracts $ 4,080 $ 972 $ 3,108 $ 4,092 $ 791 $ 3,301 Trademarks and trade names 3,591 190 3,401 3,592 98 3,494 Other 1,169 231 938 1,174 156 1,018 $ 8,840 $ 1,393 $ 7,447 $ 8,858 $ 1,045 $ 7,813

Unpaid losses and loss adjust_2

Unpaid losses and loss adjustment expenses (Tables)	9 Months Ended
	Sep. 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 nine-month periods ended September 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 43,166 44,537 Prior accident years ( 992 ) ( 3,126 ) Total 42,174 41,411 Paid losses and loss adjustment expenses: Current accident year ( 16,011 ) ( 16,962 ) Prior accident years ( 21,370 ) ( 22,171 ) Total ( 37,381 ) ( 39,133 ) Foreign currency effect 206 68 Balance at September 30: Net liabilities 111,188 104,793 Reinsurance recoverable on unpaid losses 4,648 5,031 Gross liabilities $ 115,836 $ 109,824

Retroactive reinsurance contr_2

Retroactive reinsurance contracts (Tables)	9 Months Ended
	Sep. 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 nine-month periods ended September 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 ( 117 ) 13 Total ( 66 ) 13 Paid losses and loss adjustment expenses ( 1,596 ) ( 1,471 ) Foreign currency effect 75 ( 38 ) Balance at September 30 $ 33,060 $ 33,919 Incurred losses and loss adjustment expenses $ ( 66 ) $ 13 Deferred charge amortization and adjustments 610 605 Incurred losses and loss adjustment expenses included in the Consolidated $ 544 $ 618

Long-duration insurance contr_2

Long-duration insurance contracts (Tables)	9 Months Ended
	Sep. 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 September 30, 2024 and 2023, disaggregated for our two primary product categories, periodic payment annuity and life and health insurance, follows. Other liabilities include IBNR claims and claims in the course of settlement. Amounts are in millions. September 30, 2024 2023 Periodic payment annuity $ 11,136 $ 9,940 Life and health 4,456 5,365 Other 3,020 3,251 $ 18,612 $ 18,556
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 — — 1,485 346 Effect of actual versus expected experience 2 3 ( 12,709 ) ( 425 ) Change in benefits, net ( 357 ) ( 349 ) ( 1,404 ) ( 2,059 ) Interest accrual 411 402 891 1,288 Foreign currency effect 96 27 218 ( 528 ) Balance at September 30 - original discount rates 11,833 11,632 54,352 62,206 Effect of changes in discount rate assumptions ( 697 ) ( 1,692 ) ( 11,111 ) ( 13,434 ) Balance at September 30 $ 11,136 $ 9,940 $ 43,241 $ 48,772 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 1,449 276 Effect of actual versus expected experience ( 11,033 ) ( 266 ) Change in premiums, net ( 1,348 ) ( 1,833 ) Interest accrual 791 1,125 Foreign currency effect 200 ( 502 ) Balance at September 30 - original discount rates 48,790 55,335 Effect of changes in discount rate assumptions ( 10,005 ) ( 11,928 ) Balance at September 30 $ 38,785 $ 43,407 Liabilities for future policy benefits: Balance at September 30 $ 11,136 $ 9,940 $ 4,456 $ 5,365 Reinsurance recoverables — — ( 52 ) ( 1,399 ) Balance at September 30, net of reinsurance recoverables $ 11,136 $ 9,940 $ 4,404 $ 3,966
Summary of Other Information Relating to Long-Duration Insurance Liabilities	Other information relating to our long-duration insurance liabilities as of September 30, 2024 and 2023 follows (dollars in millions). Periodic payment annuity Life and health 2024 2023 2024 2023 Undiscounted expected future gross premiums $ — $ — $ 101,134 $ 106,518 Discounted expected future gross premiums — — 58,530 64,394 Undiscounted expected future benefits 30,915 31,049 91,751 101,882 Weighted average discount rate 5.2 % 5.9 % 4.7 % 5.4 % Weighted average accretion rate 4.8 % 4.8 % 2.6 % 3.4 % Weighted average duration 17 years 16 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 nine months of 2024 and 2023 were as follows (in millions). Gross premiums Interest expense 2024 2023 2024 2023 Periodic payment annuity $ — $ — $ 411 $ 402 Life and health 2,831 2,587 100 163

Notes payable and other borro_2

Notes payable and other borrowings (Tables)	9 Months Ended
	Sep. 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 September 30, 2024. Weighted September 30, December 31, Insurance and other: Berkshire Hathaway Inc. (“Berkshire”): U.S. Dollar denominated due 2025 - 2047 3.5 % $ 3,746 $ 3,740 Euro denominated due 2025 - 2041 1.1 % 5,089 6,145 Japanese Yen denominated due 2025 - 2060 0.9 % 10,803 8,896 Berkshire Hathaway Finance Corporation (“BHFC”): U.S. Dollar denominated due 2027 - 2052 3.6 % 14,468 14,463 Great Britain Pound denominated due 2039 - 2059 2.5 % 2,304 2,191 Euro denominated due 2030 - 2034 1.8 % 1,387 1,374 Other subsidiary borrowings due 2024 - 2051 4.5 % 4,603 4,696 Subsidiary short-term borrowings 6.7 % 1,251 1,187 $ 43,651 $ 42,692
Railroad, Utilities and Energy [Member]
Schedule of short and long term outstanding debt disclosure	Weighted September 30, December 31, Railroad, utilities and energy: Berkshire Hathaway Energy Company (“BHE”) and subsidiaries: BHE senior unsecured debt due 2025 - 2053 4.4 % $ 13,105 $ 13,101 Subsidiary and other debt due 2024 - 2064 4.6 % 43,452 39,072 Short-term borrowings 6.0 % 773 4,148 Pilot Travel Centers (“Pilot”) and subsidiaries — — 5,776 Burlington Northern Santa Fe (“BNSF”) and subsidiaries due 2024 - 2097 4.7 % 23,526 23,482 $ 80,856 $ 85,579

Fair value measurements (Tables

Fair value measurements (Tables)	9 Months Ended
	Sep. 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 September 30, 2024 Investments in fixed maturity securities: U.S. Treasury, U.S. government corporations $ 4,516 $ 4,516 $ 4,481 $ 35 $ — Foreign governments 9,904 9,904 9,708 196 — Corporate bonds 1,394 1,394 — 850 544 Other 228 228 — 228 — Investments in equity securities 271,650 271,650 261,865 10 9,775 Investments in Kraft Heinz & Occidental common stock 29,680 24,583 24,583 — — Loans and finance receivables 27,106 26,645 — 867 25,778 Derivative contract asset s (1) 292 292 34 241 17 Derivative contract liabilities (1) 246 246 2 160 84 Notes payable and other borrowings: Insurance and other 43,651 40,325 — 40,301 24 Railroad, utilities and energy 80,856 77,510 — 77,510 — 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 nine months ended September 30, 2024 and 2023 follow (in millions). Balance at Gains (losses) Acquisitions Balance at Investments in equity securities : 2024 $ 10,468 $ ( 699 ) $ — $ 9,769 2023 12,169 190 ( 1,661 ) 10,698
Fair value assets and liabilities measured on recurring basis, unobservable inputs, additional information	Quantitative information as of September 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 $ 8,587 Discounted cash flow Expected duration 5 years Discounts for liquidity 372 bps Common stock warrants 1,182 Warrant pricing model Expected duration 5 years Volatility 42 %

Common stock (Tables)

Common stock (Tables)	9 Months Ended
	Sep. 30, 2024
Equity [Abstract]
Changes in issued, treasury and outstanding Berkshire common stock	Changes in shares of Berkshire’s common stock during the first nine 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 ( 10,778 ) — ( 10,778 ) 16,167,000 — 16,167,000 Treasury stock acquired — ( 4,787 ) ( 4,787 ) — — — Treasury stock issued — — — — 1,368,508 1,368,508 Balance at September 30, 2024 628,550 ( 76,340 ) 552,210 1,544,319,352 ( 216,222,336 ) 1,328,097,016

Accumulated other comprehensi_2

Accumulated other comprehensive income (Tables)	9 Months Ended
	Sep. 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 nine months ending September 30, 2024 and 2023 follows (in millions). Unrealized Foreign currency translation Long-duration insurance contracts Defined benefit pension plans Other Total First nine months of 2024 Balance at the beginning of the year $ 190 $ ( 5,393 ) $ 1,353 $ ( 97 ) $ 184 $ ( 3,763 ) Other comprehensive income 81 78 ( 10 ) ( 44 ) ( 34 ) 71 Balance at the end of the period $ 271 $ ( 5,315 ) $ 1,343 $ ( 141 ) $ 150 $ ( 3,692 ) First nine months of 2023 Balance at the beginning of the year $ ( 187 ) $ ( 6,142 ) $ 1,541 $ ( 552 ) $ 288 $ ( 5,052 ) Other comprehensive income 178 ( 187 ) 786 51 ( 48 ) 780 Balance at the end of the period $ ( 9 ) $ ( 6,329 ) $ 2,327 $ ( 501 ) $ 240 $ ( 4,272 )

Supplemental cash flow inform_2

Supplemental cash flow information (Tables)	9 Months Ended
	Sep. 30, 2024
Supplemental Cash Flow Elements [Abstract]
Schedule of supplemental cash flow information	A summary of supplemental cash flow information follows (in millions). First Nine Months 2024 2023 Cash paid during the period for: Income taxes $ 17,466 $ 5,768 Interest: Insurance and other 1,047 1,077 Railroad, utilities and energy 2,761 2,670 Non-cash investing and financing activities: Liabilities assumed in connection with business acquisitions 20 10,832 Class B common stock issued in exchange for noncontrolling interests 625 —

Revenues from contracts with _2

Revenues from contracts with customers (Tables)	9 Months Ended
	Sep. 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 third quarter and first nine 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 September 30, 2024 Manufactured products: Industrial and commercial $ 7,185 $ — $ 49 $ — $ — $ — $ — $ 7,234 Building 5,176 — — — — — — 5,176 Consumer 4,749 — — — — — — 4,749 Grocery and convenience store distribution — 7,882 — — — — — 7,882 Food and beverage distribution — 4,372 — — — — — 4,372 Auto sales — — 2,722 — — — — 2,722 Other retail and wholesale distribution 823 — 3,598 — — 733 — 5,154 Service 414 232 1,464 5,866 1,098 76 — 9,150 Electricity, natural gas and fuel — — — — 5,834 9,775 — 15,609 Total 18,347 12,486 7,833 5,866 6,932 10,584 — 62,048 Other revenues 1,323 41 1,995 54 391 39 27,104 30,947 $ 19,670 $ 12,527 $ 9,828 $ 5,920 $ 7,323 $ 10,623 $ 27,104 $ 92,995 Nine months ending September 30, 2024 Manufactured products: Industrial and commercial $ 21,854 $ — $ 156 $ — $ — $ — $ — $ 22,010 Building 15,083 — — — — — — 15,083 Consumer 13,530 — — — — — — 13,530 Grocery and convenience store distribution — 22,984 — — — — — 22,984 Food and beverage distribution — 13,286 — — — — — 13,286 Auto sales — — 7,988 — — — — 7,988 Other retail and wholesale distribution 2,485 — 11,107 — — 2,063 — 15,655 Service 1,193 698 4,278 17,182 3,108 208 — 26,667 Electricity, natural gas and fuel — — — — 15,940 33,715 — 49,655 Total 54,145 36,968 23,529 17,182 19,048 35,986 — 186,858 Other revenues 3,843 130 5,893 162 1,020 115 78,496 89,659 $ 57,988 $ 37,098 $ 29,422 $ 17,344 $ 20,068 $ 36,101 $ 78,496 $ 276,517 Notes to Consolidated Financial Statements Note 24. Revenues from contracts with customers Manufacturing McLane Service BNSF Berkshire Pilot Insurance, Total Three months ending September 30, 2023 Manufactured products: Industrial and commercial $ 7,008 $ — $ 53 $ — $ — $ — $ — $ 7,061 Building 5,211 — — — — — — 5,211 Consumer 4,578 — — — — — — 4,578 Grocery and convenience store distribution — 8,212 — — — — — 8,212 Food and beverage distribution — 4,775 — — — — — 4,775 Auto sales — — 2,752 — — — — 2,752 Other retail and wholesale distribution 807 — 3,933 — — 688 — 5,428 Service 385 250 1,390 5,811 1,141 79 — 9,056 Electricity, natural gas and fuel — — — — 5,804 12,320 — 18,124 Total 17,989 13,237 8,128 5,811 6,945 13,087 — 65,197 Other revenues 1,179 42 1,793 18 324 58 24,599 28,013 $ 19,168 $ 13,279 $ 9,921 $ 5,829 $ 7,269 $ 13,145 $ 24,599 $ 93,210 Nine months ending September 30, 2023 * Manufactured products: Industrial and commercial $ 21,458 $ — $ 172 $ — $ — $ — $ — $ 21,630 Building 15,147 — — — — — — 15,147 Consumer 12,956 — — — — — — 12,956 Grocery and convenience store distribution — 23,540 — — — — — 23,540 Food and beverage distribution — 14,439 — — — — — 14,439 Auto sales — — 8,106 — — — — 8,106 Other retail and wholesale distribution 2,420 — 12,301 — — 1,791 — 16,512 Service 1,086 747 4,106 17,587 3,169 188 — 26,883 Electricity, natural gas and fuel — — — — 15,874 35,238 — 51,112 Total 53,067 38,726 24,685 17,587 19,043 37,217 — 190,325 Other revenues 3,440 131 5,247 51 1,015 157 70,740 80,781 $ 56,507 $ 38,857 $ 29,932 $ 17,638 $ 20,058 $ 37,374 $ 70,740 $ 271,106 —————— * Revenues from Pilot are for the eight months ending September 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 September 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 $ 3,105 $ 19,361 $ 22,466 Other sales and service contracts 3,340 5,193 8,533

Business segment data (Tables)

Business segment data (Tables)	9 Months Ended
	Sep. 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 eight months ending September 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 third quarter and first nine months of 2024 and 2023 were as follows (in millions). Third Quarter First Nine Months 2024 2023 2024 2023 Revenues of Operating Businesses Insurance: Underwriting: GEICO $ 10,699 $ 9,844 $ 31,402 $ 29,184 Berkshire Hathaway Primary Group 4,685 4,449 13,882 12,643 Berkshire Hathaway Reinsurance Group 6,671 7,067 20,198 19,890 Investment income 4,609 2,948 11,850 8,258 Total insurance 26,664 24,308 77,332 69,975 BNSF 5,940 5,847 17,405 17,694 BHE 7,335 7,281 20,104 20,094 Pilot 10,630 13,166 36,132 37,428 Manufacturing 19,675 19,174 58,044 56,565 McLane 12,723 13,477 37,656 39,419 Service and retailing 9,842 9,946 29,492 30,018 92,809 93,199 276,165 271,193 Reconciliation to consolidated amount Corporate, eliminations and other 186 11 352 ( 87 ) $ 92,995 $ 93,210 $ 276,517 $ 271,106 Third Quarter First Nine Months 2024 2023 2024 2023 Earnings Before Income Taxes of Operating Businesses Insurance: Underwriting: GEICO $ 2,033 $ 1,053 $ 5,747 $ 2,270 Berkshire Hathaway Primary Group ( 689 ) 510 76 1,050 Berkshire Hathaway Reinsurance Group ( 310 ) 1,437 1,384 2,495 Investment income 4,594 2,933 11,814 8,230 Total insurance 5,628 5,933 19,021 14,045 BNSF 1,846 1,608 4,987 4,872 BHE 1,101 ( 147 ) 1,859 700 Pilot 217 291 486 613 Manufacturing 3,135 3,077 9,178 8,791 McLane 145 116 452 358 Service and retailing 877 1,186 2,754 3,669 12,949 12,064 38,737 33,048 Reconciliation to consolidated amount Investment gains (losses) 20,514 ( 29,778 ) 46,247 38,041 Interest expense, not allocated to segments ( 102 ) ( 100 ) ( 317 ) ( 317 ) Non-controlled businesses 222 262 967 1,461 Corporate, eliminations and other ( 1,075 ) 593 717 995 $ 32,508 $ ( 16,959 ) $ 86,351 $ 73,228

New accounting and financial _3

New accounting and financial reporting pronouncements - Narrative (Detail) - USD ($) $ in Millions	Sep. 30, 2024	Jan. 01, 2024	Dec. 31, 2023
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Retained earnings	$ 676,524		$ 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 and other transactions - Narrative (Detail) $ in Millions				1 Months Ended	3 Months Ended			9 Months Ended
	Oct. 31, 2024 shares	Sep. 30, 2024 USD ($) Location Store shares	Jan. 31, 2023 USD ($)	Jan. 31, 2024 USD ($)	Sep. 30, 2024 USD ($) Location Store	Sep. 30, 2023 USD ($)	Mar. 31, 2023 USD ($)	Sep. 30, 2024 USD ($) Location Store	Sep. 30, 2023 USD ($)	Dec. 31, 2023 USD ($)
Business Acquisition [Line Items]
Revenues					$ 62,048	$ 65,197		$ 186,858	$ 190,325
Net earnings attributable to Berkshire shareholders					26,251	(12,767)		69,301	58,649
Equity method earnings					222	$ 262		967	$ 1,461
Capital in excess of par value		$ 35,478			$ 35,478			$ 35,478		$ 34,480
Berkshire Hathaway Energy ("BHE") [Member]
Business Acquisition [Line Items]
Percentage of outstanding common stock repurchased		5.85%			5.85%			5.85%
Par amount of debt repurchased		$ 100			$ 100			$ 100
Payments to repurchase stock and debentures		2,400
Par amount of promissory note		$ 600			$ 600			$ 600
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%
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			5
Pilot Travel Centers LLC [Member] | U.S. States [Member]
Business Acquisition [Line Items]
Number of places retail locations located | Location		44			44			44
Pilot Travel Centers LLC [Member] | U.S. and Canada [Member]
Business Acquisition [Line Items]
Number of fuel only retail locations | Location		75			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			650
BHE [Member] | Class B Common Stock [Member]
Business Acquisition [Line Items]
Number of shares exchanged | shares		1,368,508
Value of shares exchanged		$ 625			$ 625			$ 625
BHE [Member] | Berkshire Hathaway Inc. (Parent) [Member]
Business Acquisition [Line Items]
Percentage of outstanding common stock purchased		1.26%			1.26%			1.26%
BHE [Member] | Subsequent Event [Member] | Berkshire Hathaway Inc. (Parent) [Member] | Class B Common Stock [Member]
Business Acquisition [Line Items]
Number of shares exchanged | shares	923,123

Significant business acquisit_4

Significant business acquisitions and other transactions - Summary of preliminary values of identified assets acquired and liabilities assumed (Detail) - USD ($) $ in Millions		Sep. 30, 2024	[1]	Dec. 31, 2023	[1]	Jan. 31, 2023	Dec. 31, 2022
Assets acquired
Goodwill		$ 84,608		$ 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 ent s of $ 11.1 billion as of Septem ber 30, 2024 and December 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	Sep. 30, 2024	Dec. 31, 2023
Summary of Investment Holdings [Line Items]
Amortized cost of fixed maturity securities	$ 15,700	$ 23,525
Unrealized gains on fixed maturity securities	355	334
Unrealized losses on fixed maturity securities	(13)	(101)
Fair value of fixed maturity securities	16,042	23,758
U.S. Treasury, U.S. government corporations and agencies [Member]
Summary of Investment Holdings [Line Items]
Amortized cost of fixed maturity securities	4,482	10,308
Unrealized gains on fixed maturity securities	36	14
Unrealized losses on fixed maturity securities	(2)	(53)
Fair value of fixed maturity securities	4,516	10,269
Foreign governments [Member]
Summary of Investment Holdings [Line Items]
Amortized cost of fixed maturity securities	9,855	11,788
Unrealized gains on fixed maturity securities	55	58
Unrealized losses on fixed maturity securities	(6)	(41)
Fair value of fixed maturity securities	9,904	11,805
Corporate bonds [Member]
Summary of Investment Holdings [Line Items]
Amortized cost of fixed maturity securities	1,154	1,212
Unrealized gains on fixed maturity securities	243	241
Unrealized losses on fixed maturity securities	(3)	(4)
Fair value of fixed maturity securities	1,394	1,449
Other [Member]
Summary of Investment Holdings [Line Items]
Amortized cost of fixed maturity securities	209	217
Unrealized gains on fixed maturity securities	21	21
Unrealized losses on fixed maturity securities	(2)	(3)
Fair value of fixed maturity securities	$ 228	$ 235

Investments in fixed maturity_4

Investments in fixed maturity securities - Narrative (Detail)	Sep. 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	Sep. 30, 2024	Dec. 31, 2023
Summary of Investment Holdings [Line Items]
Due in one year or less - amortized cost	$ 9,735
Due after one year through five years - amortized cost	5,128
Due after five years through ten years - amortized cost	573
Due after ten years - amortized cost	130
Amortized cost of mortgage-backed securities	134
Amortized cost of fixed maturity securities	15,700	$ 23,525
Due in one year or less - fair value	9,801
Due after one year through five years - fair value	5,163
Due after five years through ten years - fair value	784
Due after ten years - fair value	145
Fair value of mortgage-backed securities	149
Fair value of fixed maturity securities	$ 16,042	$ 23,758

Investments in equity securit_3

Investments in equity securities (Detail) - USD ($) $ in Millions	Sep. 30, 2024	[1]	Dec. 31, 2023	[2]
Summary of Investment Holdings [Line Items]
Cost Basis	$ 78,112		$ 109,416
Net Unrealized Gains	193,538		244,426
Fair Value	271,650		353,842
Banks, insurance and finance [Member]
Summary of Investment Holdings [Line Items]
Cost Basis	21,165		27,136
Net Unrealized Gains	71,383		51,176
Fair Value	92,548		78,312
Consumer products [Member]
Summary of Investment Holdings [Line Items]
Cost Basis	11,341		34,248
Net Unrealized Gains	90,651		166,895
Fair Value	101,992		201,143
Commercial, industrial and other [Member]
Summary of Investment Holdings [Line Items]
Cost Basis	45,606		48,032
Net Unrealized Gains	31,504		26,355
Fair Value	$ 77,110		$ 74,387
[1] Approximately 70 % of the aggregate fair value was concentrated in five companies (American Express Company – $ 41.1 billion; Apple Inc. – $ 69.9 billion; Bank of America Corporation – $ 31.7 billion; The Coca-Cola Company – $ 28.7 billion and Chevron Corporation – $ 17.5 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	9 Months Ended		12 Months Ended
	Sep. 30, 2024 USD ($) Company		Dec. 31, 2023 USD ($) Company
Summary of Investment Holdings [Line Items]
Equity Securities, Fv-Ni	$ 271,650	[1]	$ 353,842	[2]
American Express Company [Member]
Summary of Investment Holdings [Line Items]
Equity Securities, Fv-Ni	41,100		28,400
Apple Inc. [Member]
Summary of Investment Holdings [Line Items]
Equity Securities, Fv-Ni	69,900		174,300
Bank of America Corporation [Member]
Summary of Investment Holdings [Line Items]
Equity Securities, Fv-Ni	31,700		34,800
Coca Cola Company [Member]
Summary of Investment Holdings [Line Items]
Equity Securities, Fv-Ni	28,700		23,600
Chevron Corporation [Member]
Summary of Investment Holdings [Line Items]
Equity Securities, Fv-Ni	$ 17,500		$ 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	70%		79%
Number of companies in concentration percentage | Company	5		5
[1] Approximately 70 % of the aggregate fair value was concentrated in five companies (American Express Company – $ 41.1 billion; Apple Inc. – $ 69.9 billion; Bank of America Corporation – $ 31.7 billion; The Coca-Cola Company – $ 28.7 billion and Chevron Corporation – $ 17.5 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	9 Months Ended
	Sep. 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	21.50%
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		9 Months Ended
	Jan. 31, 2023	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Jun. 30, 2024	Dec. 31, 2023
Schedule Of Equity Method Investments [Line Items]
Equity method investments		$ 30,133,000,000		$ 30,133,000,000			$ 29,066,000,000
Equity method earnings		$ 222,000,000	$ 262,000,000	$ 967,000,000	$ 1,461,000,000
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		12%		12%
Equity method investments		$ 13,008,000,000		$ 13,008,000,000			13,230,000,000
Equity method earnings		$ (78,000,000)	69,000,000	$ 164,000,000	556,000,000
Occidental Petroleum Corporation [Member]
Schedule Of Equity Method Investments [Line Items]
Equity method investment ownership percentage		28.20%		28.20%
Percentage of excess of carrying values over fair values of investments		21%		21%
Equity method investments		$ 16,672,000,000		$ 16,672,000,000			$ 15,410,000,000
Equity method earnings		$ 277,000,000	$ 169,000,000	$ 740,000,000	$ 773,000,000
Occidental Petroleum Corporation [Member] | Common Stock [Member]
Schedule Of Equity Method Investments [Line Items]
Excess of carrying value of investment over investees equity						$ 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	Sep. 30, 2024	Dec. 31, 2023
Schedule of Equity Method Investments [Line Items]
Carrying Value	$ 30,133	$ 29,066
Kraft Heinz [Member]
Schedule of Equity Method Investments [Line Items]
Carrying Value	13,008	13,230
Fair Value	11,426	12,035
Occidental [Member]
Schedule of Equity Method Investments [Line Items]
Carrying Value	16,672	15,410
Fair Value	13,157	14,552
Other [Member]
Schedule of Equity Method Investments [Line Items]
Carrying Value	$ 453	$ 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		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Schedule of Equity Method Investments [Line Items]
Equity in Earnings	$ 222	$ 262	$ 967	$ 1,461
Distributions Received	205	193	579	535
Kraft Heinz [Member]
Schedule of Equity Method Investments [Line Items]
Equity in Earnings	(78)	69	164	556
Distributions Received	131	131	391	391
Occidental [Member]
Schedule of Equity Method Investments [Line Items]
Equity in Earnings	277	169	740	773
Distributions Received	55	40	151	101
Other [Member]
Schedule of Equity Method Investments [Line Items]
Equity in Earnings	23	24	63	132
Distributions Received	$ 19	$ 22	$ 37	$ 43

Equity method investments - Una

Equity method investments - Unaudited financial information (Detail) - USD ($) $ in Millions	3 Months Ended				9 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Sep. 30, 2023	Jun. 30, 2023	Sep. 30, 2024	Jun. 30, 2024	Sep. 30, 2023	Jun. 30, 2023	Sep. 28, 2024	Dec. 31, 2023	Dec. 30, 2023
Schedule Of Equity Method Investments [Line Items]
Assets	$ 1,147,251				$ 1,147,251					$ 1,069,978
Liabilities	515,445				515,445					$ 499,208
Sales/ Total revenues and other income	92,995		$ 93,210		276,517		$ 271,106
The Kraft Heinz Company [Member]
Schedule Of Equity Method Investments [Line Items]
Assets									$ 88,566		$ 90,339
Liabilities									$ 40,097		$ 40,617
Sales/ Total revenues and other income	6,383		6,570		19,270		19,780
Net earnings attributable to common shareholders	$ (290)		262		$ 613		2,098
Occidental Petroleum Corporation [Member]
Schedule Of Equity Method Investments [Line Items]
Assets		$ 76,216	71,287			$ 76,216	71,287
Liabilities		43,957	$ 42,515			43,957	$ 42,515
Sales/ Total revenues and other income		6,879		$ 6,731		20,418		$ 22,315
Net earnings attributable to common shareholders		$ 992		$ 605		$ 2,739		$ 3,315

Investment gains (losses) (Deta

Investment gains (losses) (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 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	$ 18,643	$ (30,354)	$ 45,053	$ 33,267
Equity securities - Investment gains (losses) on securities sold during the period	1,868	605	1,221	1,748
Equity securities - Investment gains (losses), total	20,511	(29,749)	46,274	35,015
Fixed maturity securities - Gross realized gains	23	3	37	135
Fixed maturity securities - Gross realized losses	(17)	(29)	(57)	(106)
Other	(3)	(3)	(7)	2,997
Investment gains (losses)	$ 20,514	$ (29,778)	$ 46,247	$ 38,041

Investment gains (losses) - Nar

Investment gains (losses) - Narrative (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Jan. 31, 2023
Gain (Loss) on Securities [Line Items]
Sales of equity securities			$ 133,218	$ 32,786
Taxable gains (losses) on sales of equity securities	$ 23,400	$ 759	$ 97,100	5,400
Pilot Travel Centers LLC [Member]
Gain (Loss) on Securities [Line Items]
Non-cash gain from remeasurement				$ 3,000
Equity interest ownership percentage					38.60%

Loans and finance receivables_2

Loans and finance receivables (Detail) - USD ($) $ in Millions	Sep. 30, 2024	Dec. 31, 2023	Sep. 30, 2023	Dec. 31, 2022
Receivables [Abstract]
Loans and finance receivables before allowances and discounts	$ 28,907	$ 26,289
Allowances for credit losses	(1,051)	(950)	$ (926)	$ (856)
Unamortized acquisition discounts and points	(750)	(658)
Loans and finance receivables	$ 27,106	$ 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	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Allowance for Credit Loss [Abstract]
Balance at the beginning of the year	$ 950	$ 856
Provision for credit losses	180	122
Charge-offs, net of recoveries	(79)	(52)
Balance at September 30	$ 1,051	$ 926

Loans and finance receivables_3

Loans and finance receivables - Narrative (Detail) - USD ($) $ in Millions	Sep. 30, 2024	Dec. 31, 2023
Accounts, Notes, Loans and Financing Receivable [Line Items]
Aggregated carrying value	$ 28,907	$ 26,289
Commercial Loan [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Aggregated carrying value	$ 730	$ 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	Sep. 30, 2024	Dec. 31, 2023
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and financing receivables by origination year, Total	$ 28,907	$ 26,289
Manufactured Housing Loan Balances [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and financing receivables by origination year, 2024	5,172
Loans and financing receivables by origination year, 2023	5,100
Loans and financing receivables by origination year, 2022	3,748
Loans and financing receivables by origination year, 2021	3,130
Loans and financing receivables by origination year, 2020	2,418
Loans and financing receivables by origination year, Prior	8,479
Loans and financing receivables by origination year, Total	28,047
Performing [Member] | Manufactured Housing Loan Balances [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and financing receivables by origination year, 2024	5,170
Loans and financing receivables by origination year, 2023	5,085
Loans and financing receivables by origination year, 2022	3,729
Loans and financing receivables by origination year, 2021	3,114
Loans and financing receivables by origination year, 2020	2,404
Loans and financing receivables by origination year, Prior	8,425
Loans and financing receivables by origination year, Total	27,927
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	15
Loans and financing receivables by origination year, 2022	19
Loans and financing receivables by origination year, 2021	16
Loans and financing receivables by origination year, 2020	14
Loans and financing receivables by origination year, Prior	54
Loans and financing receivables by origination year, Total	$ 120

Other receivables (Detail)

Other receivables (Detail) - USD ($) $ in Millions	Sep. 30, 2024	Dec. 31, 2023
Insurance and Other [Member]
Accounts Notes And Loans Receivable [Line Items]
Insurance premiums receivable	$ 19,901	$ 19,052
Reinsurance recoverables	5,199	7,060
Trade receivables	15,385	14,449
Other	5,647	4,269
Allowances for credit losses	(674)	(656)
Other receivables	45,458	44,174
Railroad, Utilities and Energy [Member]
Accounts Notes And Loans Receivable [Line Items]
Trade receivables	5,642	6,034
Other	1,098	1,228
Allowances for credit losses	(152)	(176)
Other receivables	$ 6,588	$ 7,086

Other receivables - Narrative (

Other receivables - Narrative (Detail) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Accounts, Notes, Loans and Financing Receivable [Line Items]
Aggregate provisions for credit losses on receivables	$ 358	$ 399
Charge-offs, net of recoveries	364	$ 384
Railroad, Utilities and Energy [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Receivables	6,588		$ 7,086
Railroad, Utilities and Energy [Member] | Pilot [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Receivables	$ 1,600		$ 2,100

Inventories (Detail)

Inventories (Detail) - USD ($) $ in Millions	Sep. 30, 2024	Dec. 31, 2023
Inventory Disclosure [Abstract]
Raw materials	$ 5,647	$ 6,026
Work in process and other	3,430	3,345
Finished manufactured goods	5,167	4,969
Goods acquired for resale	9,373	9,819
Total inventory	$ 23,617	$ 24,159

Inventories - Narrative (Detail

Inventories - Narrative (Detail) - Railroad, Utilities and Energy [Member] - Other Assets [Member] - USD ($) $ in Billions	Sep. 30, 2024	Dec. 31, 2023
Inventory [Line Items]
Inventory, materials and supplies	$ 4	$ 4.2
Pilot [Member]
Inventory [Line Items]
Inventory, materials and supplies	$ 1.1	$ 1.7

Property, plant and equipment (

Property, plant and equipment (Detail) - USD ($) $ in Millions		Sep. 30, 2024	Dec. 31, 2023
Insurance and Other [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross		$ 50,006	$ 48,634
Property, plant and equipment, accumulated depreciation		(27,706)	(26,604)
Total property, plant and equipment, net		22,300	22,030
Insurance and Other [Member] | Land, buildings and improvements [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross		15,519	15,058
Insurance and Other [Member] | Machinery and equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross		28,830	28,010
Insurance and Other [Member] | Furniture, fixtures and other [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross		5,657	5,566
Railroad [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross		91,176	89,663
Property, plant and equipment, accumulated depreciation		(20,123)	(19,464)
Total property, plant and equipment, net		71,053	70,199
Railroad [Member] | Land, track structure and other roadway [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross		73,453	71,692
Railroad [Member] | Locomotives, freight cars and other equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross		15,778	16,256
Railroad [Member] | Construction in progress [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross		1,945	1,715
Utilities and Energy [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross		154,917	148,148
Property, plant and equipment, accumulated depreciation		(43,794)	(40,731)
Total property, plant and equipment, net		111,123	107,417
Utilities and Energy [Member] | Land, buildings and improvements [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	[1]	4,796	4,540
Utilities and Energy [Member] | Machinery, equipment and other [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	[1]	4,177	3,855
Utilities and Energy [Member] | Utility generation, transmission and distribution systems [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross		99,774	96,195
Utilities and Energy [Member] | Interstate natural gas pipeline assets [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross		19,750	19,226
Utilities and Energy [Member] | Independent power plants and other [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross		15,195	14,781
Utilities and Energy [Member] | Construction in progress [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross		11,225	9,551
Railroad, Utilities and Energy [Member]
Property, Plant and Equipment [Line Items]
Total property, plant and equipment, net		$ 182,176	$ 177,616
[1] Assets held by Pilot

Property, plant and equipment -

Property, plant and equipment - Depreciation expense (Detail) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Property, Plant and Equipment [Line Items]
Depreciation expense	$ 7,175	$ 7,078
Insurance and Other [Member]
Property, Plant and Equipment [Line Items]
Depreciation expense	1,845	1,776
Railroad, Utilities and Energy [Member]
Property, Plant and Equipment [Line Items]
Depreciation expense	$ 5,330	$ 5,302

Equipment held for lease (Detai

Equipment held for lease (Detail) - USD ($) $ in Millions	Sep. 30, 2024	Dec. 31, 2023
Property Subject to or Available for Operating Lease [Line Items]
Equipment held for lease, gross	$ 29,863	$ 28,144
Equipment held for lease, accumulated depreciation	(12,067)	(11,197)
Equipment held for lease, net	17,796	16,947
Railcars [Member]
Property Subject to or Available for Operating Lease [Line Items]
Equipment held for lease, gross	10,226	10,031
Aircraft [Member]
Property Subject to or Available for Operating Lease [Line Items]
Equipment held for lease, gross	13,886	12,537
Other [Member]
Property Subject to or Available for Operating Lease [Line Items]
Equipment held for lease, gross	$ 5,751	$ 5,576

Equipment held for lease - Narr

Equipment held for lease - Narrative (Detail) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Leases [Abstract]
Depreciation expense for equipment held for lease	$ 1,054	$ 935

Equipment held for lease - Summ

Equipment held for lease - Summary of operating lease revenues (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Operating Lease, Lease Income [Abstract]
Fixed lease revenue	$ 1,637	$ 1,502	$ 4,801	$ 4,397
Variable lease revenue	678	602	2,044	1,830
Total	$ 2,315	$ 2,104	$ 6,845	$ 6,227

Goodwill and other intangible_3

Goodwill and other intangible assets - Goodwill (Detail) - USD ($) $ in Millions		9 Months Ended		12 Months Ended
		Sep. 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		84		7,347
Other, including acquisition period remeasurements and foreign currency translation		(102)		(840)
Balance at the end of the period	[1]	$ 84,608		$ 84,626
[1] Net of accumulated goodwill impairm ent s of $ 11.1 billion as of Septem ber 30, 2024 and December 31, 2023 .

Goodwill and other intangible_4

Goodwill and other intangible assets - Goodwill (Parenthetical) (Detail) - USD ($) $ in Billions	Sep. 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	Sep. 30, 2024	Dec. 31, 2023
Insurance and Other [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	$ 44,361	$ 43,988
Accumulated amortization	15,564	14,661
Net carrying value	28,797	29,327
Railroad, Utilities and Energy [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	8,840	8,858
Accumulated amortization	1,393	1,045
Net carrying value	7,447	7,813
Customer relationships [Member] | Insurance and Other [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	28,496	28,305
Accumulated amortization	8,406	7,901
Net carrying value	20,090	20,404
Trademarks and trade names [Member] | Insurance and Other [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	5,686	5,619
Accumulated amortization	866	846
Net carrying value	4,820	4,773
Trademarks and trade names [Member] | Railroad, Utilities and Energy [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	3,591	3,592
Accumulated amortization	190	98
Net carrying value	3,401	3,494
Customer relationships and contracts [Member] | Railroad, Utilities and Energy [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	4,080	4,092
Accumulated amortization	972	791
Net carrying value	3,108	3,301
Other intangible assets [Member] | Insurance and Other [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	4,773	4,826
Accumulated amortization	1,910	1,805
Net carrying value	2,863	3,021
Other intangible assets [Member] | Railroad, Utilities and Energy [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	1,169	1,174
Accumulated amortization	231	156
Net carrying value	938	1,018
Patents and technology [Member] | Insurance and Other [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	5,406	5,238
Accumulated amortization	4,382	4,109
Net carrying value	$ 1,024	$ 1,129

Goodwill and other intangible_6

Goodwill and other intangible assets - Intangible assets - Narrative (Detail) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Finite Lived And Indefinite Lived Intangible Assets [Line Items]
Intangible asset amortization expense	$ 1,300	$ 1,300
Intangible assets with indefinite lives, excluding goodwill	18,900		$ 18,900
Railroad, Utilities and Energy [Member]
Finite Lived And Indefinite Lived Intangible Assets [Line Items]
Net carrying value	7,447		7,813
Railroad, Utilities and Energy [Member] | Other intangible assets [Member]
Finite Lived And Indefinite Lived Intangible Assets [Line Items]
Net carrying value	938		1,018
Railroad, Utilities and Energy [Member] | Pilot [Member] | Other Assets [Member]
Finite Lived And Indefinite Lived Intangible Assets [Line Items]
Net carrying value	$ 6,300		$ 6,600

Unpaid losses and loss adjust_3

Unpaid losses and loss adjustment expenses - Reconciliation of changes in claim liabilities (Detail) - Property and Casualty Insurance and Reinsurance, Excluding Retroactive Reinsurance [Member] - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2024	Sep. 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	43,166	44,537
Incurred losses and loss adjustment expenses, prior accident years	(992)	(3,126)
Total incurred losses and loss adjustment expenses	42,174	41,411
Paid losses and loss adjustment expenses, current accident year	(16,011)	(16,962)
Paid losses and loss adjustment expenses, prior accident years	(21,370)	(22,171)
Total paid losses and loss adjustment expenses	(37,381)	(39,133)
Foreign currency effect	206	68
Net liabilities at end of period	111,188	104,793
Reinsurance recoverable on unpaid losses at end of period	4,648	5,031
Gross liabilities at end of period	$ 115,836	$ 109,824

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	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Liability for Claims and Claims Adjustment Expense [Line Items]
Incurred losses and loss adjustment expenses, prior accident years	$ (992)	$ (3,126)
Prior years' losses incurred as a percentage of net liabilities	0.90%	3.10%
Primary Insurance Businesses [Member]
Liability for Claims and Claims Adjustment Expense [Line Items]
Incurred losses and loss adjustment expenses, prior accident years	$ 222	$ (1,600)
Property and Casualty Reinsurance [Member]
Liability for Claims and Claims Adjustment Expense [Line Items]
Incurred losses and loss adjustment expenses, prior accident years	$ (1,200)	$ (1,500)

Retroactive reinsurance contr_3

Retroactive reinsurance contracts - Reconciliation of changes in claim liabilities and incurred losses and loss adjustment expenses (Detail) - Retroactive Reinsurance [Member] - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2024	Sep. 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	544	618
Paid losses and loss adjustment expenses	(1,596)	(1,471)
Foreign currency effect	75	(38)
Gross liabilities at end of period	33,060	33,919
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	(117)	13
Total incurred losses and loss adjustment expenses	(66)	13
Deferred Charges Reinsurance Assumed [Member]
Liability for Claims and Claims Adjustment Expense [Line Items]
Total incurred losses and loss adjustment expenses	$ 610	$ 605

Retroactive reinsurance contr_4

Retroactive reinsurance contracts - Narrative (Detail) - USD ($) $ in Billions	Sep. 30, 2024	Dec. 31, 2023
Retroactive Reinsurance [Member]
Effects of Reinsurance [Line Items]
Unamortized deferred charges of retroactive reinsurance contracts	$ 8.9	$ 9.5

Long-duration insurance contr_3

Long-duration insurance contracts - Summary of life, annuity and health insurance benefits liabilities (Detail) - USD ($) $ in Millions	Sep. 30, 2024	Sep. 30, 2023
Liabilities for Guarantees on Long-Duration Contracts [Line Items]
Life, annuity and health insurance benefits	$ 18,612	$ 18,556
Periodic Payment Annuity [Member]
Liabilities for Guarantees on Long-Duration Contracts [Line Items]
Life, annuity and health insurance benefits	11,136	9,940
Life and Health [Member]
Liabilities for Guarantees on Long-Duration Contracts [Line Items]
Life, annuity and health insurance benefits	4,456	5,365
Other [Member]
Liabilities for Guarantees on Long-Duration Contracts [Line Items]
Life, annuity and health insurance benefits	$ 3,020	$ 3,251

Long-duration insurance contr_4

Long-duration insurance contracts - Summary of changes in discounted present values of expected future policy benefits and expected future net premiums (Detail) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Liability for Future Policy Benefit, Expected Net Premium [Roll Forward]
Balance at September 30	$ 18,612	$ 18,556
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	2	3
Change in benefits, net	(357)	(349)
Interest accrual	411	402
Foreign currency effect	96	27
Ending balance at original discount rate	11,833	11,632
Effect of changes in discount rate assumptions	(697)	(1,692)
Expected future policy benefits at September 30	11,136	9,940
Liability for Future Policy Benefit, Expected Net Premium [Roll Forward]
Balance at September 30	11,136	9,940
Liabilities for future policy benefits at September 30, net of reinsurance recoverables	11,136	9,940
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	1,485	346
Effect of actual versus expected experience	(12,709)	(425)
Change in benefits, net	(1,404)	(2,059)
Interest accrual	891	1,288
Foreign currency effect	218	(528)
Ending balance at original discount rate	54,352	62,206
Effect of changes in discount rate assumptions	(11,111)	(13,434)
Expected future policy benefits at September 30	43,241	48,772
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	1,449	276
Effect of actual versus expected experience	(11,033)	(266)
Change in premiums, net	(1,348)	(1,833)
Interest accrual	791	1,125
Foreign currency effect	200	(502)
Ending balance at original discount rate	48,790	55,335
Effect of changes in discount rate assumptions	(10,005)	(11,928)
Expected future net premiums at September 30	38,785	43,407
Balance at September 30	4,456	5,365
Reinsurance recoverables	(52)	(1,399)
Liabilities for future policy benefits at September 30, net of reinsurance recoverables	$ 4,404	$ 3,966

Long-duration insurance contr_5

Long-duration insurance contracts - Summary of Other Information Relating to Long-Duration Insurance Liabilities (Detail) - USD ($) $ in Millions	Sep. 30, 2024	Sep. 30, 2023
Periodic Payment Annuity [Member]
Liability for Future Policy Benefit, Activity [Line Items]
Undiscounted expected future benefits	$ 30,915	$ 31,049
Weighted average discount rate	5.20%	5.90%
Weighted average accretion rate	4.80%	4.80%
Weighted average duration (in years)	17 years	16 years
Life and Health [Member]
Liability for Future Policy Benefit, Activity [Line Items]
Undiscounted expected future gross premiums	$ 101,134	$ 106,518
Discounted expected future gross premiums	58,530	64,394
Undiscounted expected future benefits	$ 91,751	$ 101,882
Weighted average discount rate	4.70%	5.40%
Weighted average accretion rate	2.60%	3.40%
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	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Periodic Payment Annuity [Member]
Liability for Future Policy Benefit, Activity [Line Items]
Net Interest Expense	$ 411	$ 402
Life and Health [Member]
Liability for Future Policy Benefit, Activity [Line Items]
Gross Premiums	2,831	2,587
Net Interest Expense	$ 100	$ 163

Notes payable and other borro_3

Notes payable and other borrowings (Detail) € in Millions, £ in Millions, $ in Millions, ¥ in Billions	9 Months Ended
	Sep. 30, 2024 USD ($)	Sep. 30, 2024 EUR (€)	Sep. 30, 2024 GBP (£)	Sep. 30, 2024 JPY (¥)	Dec. 31, 2023 USD ($)
Debt Instrument [Line Items]
Notes payable and other borrowings		€ 5,850	£ 1,750	¥ 1,556
Insurance and Other [Member]
Debt Instrument [Line Items]
Notes payable and other borrowings	$ 43,651				$ 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	$ 3,746				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	$ 5,089				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	$ 10,803				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	2025
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	$ 4,603				4,696
Short-term debt	$ 1,251				1,187
Weighted average interest rate, percentage	4.50%	4.50%	4.50%	4.50%
Short-term borrowings, weighted average interest rate	6.70%	6.70%	6.70%	6.70%
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	$ 14,468				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	$ 1,387				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	$ 2,304				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	$ 80,856				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	$ 13,105				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	$ 43,452				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	$ 773				4,148
Short-term borrowings, weighted average interest rate	6%	6%	6%	6%
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	$ 23,526				$ 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		9 Months Ended
	Oct. 31, 2024 USD ($)	Oct. 31, 2024 JPY (¥)	Sep. 30, 2024 USD ($)	Sep. 30, 2024 JPY (¥)	Apr. 30, 2024 USD ($)	Apr. 30, 2024 JPY (¥)	Mar. 31, 2024 USD ($)	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Sep. 30, 2024 JPY (¥)	Sep. 30, 2024 EUR (€)	Sep. 30, 2024 GBP (£)	Dec. 31, 2023 USD ($)
Debt Instrument [Line Items]
Notes payable and other borrowings												¥ 1,556	€ 5,850	£ 1,750
Line of Credit and Commercial Paper Facilities [Member] | Subsidiaries [Member]
Debt Instrument [Line Items]
Unused lines of credit available			$ 11,500					$ 11,500		$ 11,500
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			10,400					10,400		10,400
Insurance and Other [Member]
Debt Instrument [Line Items]
Notes payable and other borrowings			43,651					43,651		43,651					$ 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		$ 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%	4.50%
Notes payable and other borrowings			$ 4,603					$ 4,603		$ 4,603					4,696
Insurance and Other [Member] | Term Debt Due in 2028 [Member] | Berkshire Hathaway Inc. (Parent) [Member]
Debt Instrument [Line Items]
Debt borrowed			$ 1,000	¥ 142.5
Interest rate during period			1.25%	1.25%
Debt maturity year			2028	2028
Insurance and Other [Member] | Senior Notes [Member] | Berkshire Hathaway Inc. (Parent) [Member]
Debt Instrument [Line Items]
Repayments of borrowings										1,900
Insurance and Other [Member] | Senior Notes [Member] | Berkshire Hathaway Inc. (Parent) [Member] | Berkshire Hathaway Finance Corporation [Member]
Debt Instrument [Line Items]
Gains (loss) attributable to changes in foreign currency exchange rates								(1,500)	$ 582	$ (136)	$ 1,100
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] | Senior Notes [Member] | Debt Due 2027 to 2054 [Member] | Berkshire Hathaway Inc. (Parent) [Member] | Subsequent Event [Member]
Debt Instrument [Line Items]
Principal amount of debt issued	$ 1,850	¥ 281.8
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] | Minimum [Member] | Senior Notes [Member] | Debt Due 2027 to 2054 [Member] | Berkshire Hathaway Inc. (Parent) [Member] | Subsequent Event [Member]
Debt Instrument [Line Items]
Interest rate during period	1.031%	1.031%
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
Insurance and Other [Member] | Maximum [Member] | Senior Notes [Member] | Debt Due 2027 to 2054 [Member] | Berkshire Hathaway Inc. (Parent) [Member] | Subsequent Event [Member]
Debt Instrument [Line Items]
Interest rate during period	2.625%	2.625%
Debt maturity year	2054	2054
Railroad, Utilities and Energy [Member]
Debt Instrument [Line Items]
Notes payable and other borrowings			$ 80,856					$ 80,856		$ 80,856					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%	4.60%
Notes payable and other borrowings			$ 43,452					$ 43,452		$ 43,452					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%	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										$ 4,400
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%	5.40%
Railroad, Utilities and Energy [Member] | Senior Notes [Member] | Debt Due In 2054 [Member] | Subsidiaries [Member] | Berkshire Hathaway Energy Subsidiaries [Member] | Subsequent Event [Member]
Debt Instrument [Line Items]
Principal amount of debt issued	$ 900
Debt instrument, interest rate, stated percentage	5.60%	5.60%
Debt maturity year	2054	2054
Railroad, Utilities and Energy [Member] | Senior Unsecured Debentures [Member] | Subsidiaries [Member] | BNSF [Member]
Debt Instrument [Line Items]
Repayments of borrowings										$ 1,200
Principal amount of debt issued										$ 1,300
Debt instrument, interest rate, stated percentage			5.50%					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		Sep. 30, 2024		Dec. 31, 2023
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities		$ 16,042		$ 23,758
Investments in equity securities		271,650	[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		16,042		23,758
Investments in equity securities		271,650		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		11,426		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		4,516		10,269
Foreign governments [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities		9,904		11,805
Corporate bonds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities		1,394		1,449
Other [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities		228		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		261,865		343,358
Derivative contract assets	[3]	$ 34		$ 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		$ 24,583		$ 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		4,481		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		9,708		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		867		892
Derivative contract assets	[3]	$ 241		$ 282
Derivative Asset, Statement of Financial Position [Extensible Enumeration]		Other		Other
Derivative contract liabilities	[3]	$ 160		$ 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		$ 40,301		$ 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		77,510		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		35		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		196		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		850		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		228		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		9,775		10,474
Loans and finance receivables		25,778		23,298
Derivative contract assets	[3]	$ 17		$ 13
Derivative Asset, Statement of Financial Position [Extensible Enumeration]		Other		Other
Derivative contract liabilities	[3]	$ 84		$ 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		$ 24		$ 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		544		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		271,650		353,842
Loans and finance receivables		27,106		24,681
Derivative contract assets	[3]	$ 292		$ 334
Derivative Asset, Statement of Financial Position [Extensible Enumeration]		Other		Other
Derivative contract liabilities	[3]	$ 246		$ 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		$ 43,651		$ 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		80,856		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		29,680		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		4,516		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		9,904		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		1,394		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		228		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		271,650		353,842
Loans and finance receivables		26,645		24,190
Derivative contract assets	[3]	$ 292		$ 334
Derivative Asset, Statement of Financial Position [Extensible Enumeration]		Other		Other
Derivative contract liabilities	[3]	$ 246		$ 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		$ 40,325		$ 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		77,510		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		24,583		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		4,516		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		9,904		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		1,394		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		$ 228		$ 235
[1] Approximately 70 % of the aggregate fair value was concentrated in five companies (American Express Company – $ 41.1 billion; Apple Inc. – $ 69.9 billion; Bank of America Corporation – $ 31.7 billion; The Coca-Cola Company – $ 28.7 billion and Chevron Corporation – $ 17.5 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	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Beginning Balance	$ 10,468	$ 12,169
Gains (losses) in earnings	$ (699)	$ 190
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)		$ (1,661)
Ending Balance	$ 9,769	$ 10,698

Fair value measurements - Other

Fair value measurements - Other information (Detail) $ in Millions	9 Months Ended
	Sep. 30, 2024 USD ($)		Dec. 31, 2023 USD ($)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Investments in equity securities	$ 271,650	[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	9,775		$ 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	8,587
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	$ 1,182
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	0.42
[1] Approximately 70 % of the aggregate fair value was concentrated in five companies (American Express Company – $ 41.1 billion; Apple Inc. – $ 69.9 billion; Bank of America Corporation – $ 31.7 billion; The Coca-Cola Company – $ 28.7 billion and Chevron Corporation – $ 17.5 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)	9 Months Ended
	Sep. 30, 2024 USD ($) Vote shares	Dec. 31, 2023 shares	Sep. 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	552,210	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	1,328,097,016	1,310,561,508
Equivalent Class A [Member]
Class of Stock [Line Items]
Shares outstanding	1,437,608	1,441,483

Common stock (Detail)

Common stock (Detail)	9 Months Ended
	Sep. 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	(10,778)
Conversions of Class A to Class B common stock, Outstanding	(10,778)
Treasury stock acquired	(4,787)
Shares issued, ending balance	628,550
Treasury shares, ending balance	(76,340)
Shares outstanding, ending balance	552,210
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	16,167,000
Conversions of Class A to Class B common stock, Outstanding	16,167,000
Treasury stock issued	1,368,508
Shares issued, ending balance	1,544,319,352
Treasury shares, ending balance	(216,222,336)
Shares outstanding, ending balance	1,328,097,016

Common stock (Parenthetical) (D

Common stock (Parenthetical) (Detail)	Sep. 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		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Income Tax Disclosure [Abstract]
Effective income tax rate	18.50%	25.90%	19.20%	18.90%

Accumulated other comprehensi_3

Accumulated other comprehensive income (Detail) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	$ 561,273
Ending Balance	629,069
Unrealized gains (losses) on investments [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	190	$ (187)
Other comprehensive income	81	178
Ending Balance	271	(9)
Foreign currency translation [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	(5,393)	(6,142)
Other comprehensive income	78	(187)
Ending Balance	(5,315)	(6,329)
Long duration insurance contracts [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	1,353	1,541
Other comprehensive income	(10)	786
Ending Balance	1,343	2,327
Defined benefit pension plans [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	(97)	(552)
Other comprehensive income	(44)	51
Ending Balance	(141)	(501)
Other AOCI transactions [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	184	288
Other comprehensive income	(34)	(48)
Ending Balance	150	240
Accumulated other comprehensive income [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	(3,763)	(5,052)
Other comprehensive income	71	780
Ending Balance	$ (3,692)	$ (4,272)

Supplemental cash flow inform_3

Supplemental cash flow information (Detail) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Supplemental Cash Flow Information [Line Items]
Cash paid during the period for income taxes	$ 17,466	$ 5,768
Non-cash investing and financing activities:
Liabilities assumed in connection with business acquisitions	20	10,832
Class B common stock issued in exchange for noncontrolling interests	625
Insurance and Other [Member]
Supplemental Cash Flow Information [Line Items]
Cash paid during the period for interest	1,047	1,077
Railroad, Utilities and Energy [Member]
Supplemental Cash Flow Information [Line Items]
Cash paid during the period for interest	$ 2,761	$ 2,670

Contingencies and commitments -

Contingencies and commitments - Narrative (Details) $ in Millions

1 Months Ended

3 Months Ended

6 Months Ended

9 Months Ended

48 Months Ended

Feb. 01, 2024 USD ($)

Oct. 31, 2023 USD ($) Cases

Jul. 29, 2022 a Structure People

Oct. 31, 2024 Plaintiff Trial

Sep. 30, 2024 USD ($)

Jun. 30, 2024 USD ($)

Apr. 30, 2024 USD ($)

Mar. 31, 2024 USD ($) Plaintiff

Jan. 31, 2024 USD ($) Plaintiff

Sep. 30, 2023 USD ($) Trial

Jun. 30, 2023 USD ($) Wildfire

Apr. 30, 2023 Plaintiff

Sep. 30, 2020 a Structure

Sep. 30, 2023 USD ($)

Sep. 30, 2024 USD ($) Plaintiff Complaint

Sep. 30, 2024 USD ($) Cases

Sep. 30, 2023 USD ($)

Sep. 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

$ 2,700

Legal settlements amount paid

529

1,200

Unpaid estimated liability

1,450

1,450

1,450

1,450

Loss contingency accrual

$ 1,400

251

$ 1,900

Expected insurance recoveries

534

$ 257

$ 257

$ 534

534

$ 257

534

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

1,536

Number of complaints | Complaint

5

Number of wildfires associated to complaints | Wildfire

4

Loss contingency, sought amount

46,000

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 plaintiffs per trial | Plaintiff

10

Number of additional damages phase trials | Trial

9

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

NICO [Member]

Commitments and Contingencies [Line Items]

Loss contingency accrual

535

Net loss contingency accrual

490

Loss contingency recoverable from a third party

$ 45

$ 45

$ 45

$ 45

Revenue from contracts with cus

Revenue from contracts with customers disaggregated by reportable segment and source of revenue (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	$ 62,048	$ 65,197	$ 186,858	$ 190,325
Other revenues	30,947	28,013	89,659	80,781
Total revenues	92,995	93,210	276,517	271,106
Industrial and Commercial [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	7,234	7,061	22,010	21,630
Building [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	5,176	5,211	15,083	15,147
Consumer [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	4,749	4,578	13,530	12,956
Grocery and Convenience Store Distribution [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	7,882	8,212	22,984	23,540
Food and Beverage Distribution [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	4,372	4,775	13,286	14,439
Auto Sales [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	2,722	2,752	7,988	8,106
Other Retail and Wholesale Distribution [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	5,154	5,428	15,655	16,512
Service [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	9,150	9,056	26,667	26,883
Electricity, Natural Gas and Fuel [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	15,609	18,124	49,655	51,112
Manufacturing Businesses [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	18,347	17,989	54,145	53,067
Other revenues	1,323	1,179	3,843	3,440
Total revenues	19,670	19,168	57,988	56,507
Manufacturing Businesses [Member] | Industrial and Commercial [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	7,185	7,008	21,854	21,458
Manufacturing Businesses [Member] | Building [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	5,176	5,211	15,083	15,147
Manufacturing Businesses [Member] | Consumer [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	4,749	4,578	13,530	12,956
Manufacturing Businesses [Member] | Other Retail and Wholesale Distribution [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	823	807	2,485	2,420
Manufacturing Businesses [Member] | Service [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	414	385	1,193	1,086
McLane [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	12,486	13,237	36,968	38,726
Other revenues	41	42	130	131
Total revenues	12,527	13,279	37,098	38,857
McLane [Member] | Grocery and Convenience Store Distribution [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	7,882	8,212	22,984	23,540
McLane [Member] | Food and Beverage Distribution [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	4,372	4,775	13,286	14,439
McLane [Member] | Service [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	232	250	698	747
Service and Retailing [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	7,833	8,128	23,529	24,685
Other revenues	1,995	1,793	5,893	5,247
Total revenues	9,828	9,921	29,422	29,932
Service and Retailing [Member] | Industrial and Commercial [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	49	53	156	172
Service and Retailing [Member] | Auto Sales [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	2,722	2,752	7,988	8,106
Service and Retailing [Member] | Other Retail and Wholesale Distribution [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	3,598	3,933	11,107	12,301
Service and Retailing [Member] | Service [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	1,464	1,390	4,278	4,106
BNSF [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	5,866	5,811	17,182	17,587
Other revenues	54	18	162	51
Total revenues	5,920	5,829	17,344	17,638
BNSF [Member] | Service [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	5,866	5,811	17,182	17,587
Berkshire Hathaway Energy [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	6,932	6,945	19,048	19,043
Other revenues	391	324	1,020	1,015
Total revenues	7,323	7,269	20,068	20,058
Berkshire Hathaway Energy [Member] | Service [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	1,098	1,141	3,108	3,169
Berkshire Hathaway Energy [Member] | Electricity, Natural Gas and Fuel [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	5,834	5,804	15,940	15,874
Pilot [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	10,584	13,087	35,986	37,217	[1]
Other revenues	39	58	115	157	[1]
Total revenues	10,623	13,145	36,101	37,374	[1]
Pilot [Member] | Other Retail and Wholesale Distribution [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	733	688	2,063	1,791	[1]
Pilot [Member] | Service [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	76	79	208	188	[1]
Pilot [Member] | Electricity, Natural Gas and Fuel [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	9,775	12,320	33,715	35,238	[1]
Insurance, Corporate and Other [Member]
Disaggregation of Revenue [Line Items]
Other revenues	27,104	24,599	78,496	70,740
Total revenues	$ 27,104	$ 24,599	$ 78,496	$ 70,740
[1] Revenues from Pilot are for the eight months ending September 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	Sep. 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	$ 22,466
Electricity, Natural Gas and Fuel [Member] | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-10-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Transaction price allocated to remaining performance obligations	$ 3,105
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]: 2025-10-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Transaction price allocated to remaining performance obligations	$ 19,361
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	$ 8,533
Other Sales and Service Contracts [Member] | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-10-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Transaction price allocated to remaining performance obligations	$ 3,340
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]: 2025-10-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Transaction price allocated to remaining performance obligations	$ 5,193
Performance obligations expected to be satisfied, period

Revenue from contracts with c_3

Revenue from contracts with customers transaction price allocated to significant unsatisfied remaining performance obligations and timing of when performance obligations expected to be satisfied (Detail 1) $ in Millions	Sep. 30, 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	$ 22,466
Other Sales and Service Contracts [Member]
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Transaction price allocated to remaining performance obligations	$ 8,533

Business segment data - Revenue

Business segment data - Revenues (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Segment Reporting Information [Line Items]
Total revenues	$ 92,995	$ 93,210	$ 276,517	$ 271,106
BNSF [Member]
Segment Reporting Information [Line Items]
Total revenues	5,920	5,829	17,344	17,638
Berkshire Hathaway Energy ("BHE") [Member]
Segment Reporting Information [Line Items]
Total revenues	7,323	7,269	20,068	20,058
Pilot [Member]
Segment Reporting Information [Line Items]
Total revenues	10,623	13,145	36,101	37,374	[1]
Manufacturing Businesses [Member]
Segment Reporting Information [Line Items]
Total revenues	19,670	19,168	57,988	56,507
McLane [Member]
Segment Reporting Information [Line Items]
Total revenues	12,527	13,279	37,098	38,857
Service and Retailing [Member]
Segment Reporting Information [Line Items]
Total revenues	9,828	9,921	29,422	29,932
Operating Businesses [Member]
Segment Reporting Information [Line Items]
Total revenues	92,809	93,199	276,165	271,193
Operating Businesses [Member] | Insurance Group [Member]
Segment Reporting Information [Line Items]
Interest, dividend and other investment income	4,609	2,948	11,850	8,258
Total revenues	26,664	24,308	77,332	69,975
Operating Businesses [Member] | Insurance Group [Member] | GEICO [Member]
Segment Reporting Information [Line Items]
Premiums earned	10,699	9,844	31,402	29,184
Operating Businesses [Member] | Insurance Group [Member] | Berkshire Hathaway Primary Group [Member]
Segment Reporting Information [Line Items]
Premiums earned	4,685	4,449	13,882	12,643
Operating Businesses [Member] | Insurance Group [Member] | Berkshire Hathaway Reinsurance Group [Member]
Segment Reporting Information [Line Items]
Premiums earned	6,671	7,067	20,198	19,890
Operating Businesses [Member] | BNSF [Member]
Segment Reporting Information [Line Items]
Total revenues	5,940	5,847	17,405	17,694
Operating Businesses [Member] | Berkshire Hathaway Energy ("BHE") [Member]
Segment Reporting Information [Line Items]
Total revenues	7,335	7,281	20,104	20,094
Operating Businesses [Member] | Pilot [Member]
Segment Reporting Information [Line Items]
Total revenues	10,630	13,166	36,132	37,428
Operating Businesses [Member] | Manufacturing Businesses [Member]
Segment Reporting Information [Line Items]
Total revenues	19,675	19,174	58,044	56,565
Operating Businesses [Member] | McLane [Member]
Segment Reporting Information [Line Items]
Total revenues	12,723	13,477	37,656	39,419
Operating Businesses [Member] | Service and Retailing [Member]
Segment Reporting Information [Line Items]
Total revenues	9,842	9,946	29,492	30,018
Corporate, Eliminations and Other [Member]
Segment Reporting Information [Line Items]
Total revenues	$ 186	$ 11	$ 352	$ (87)
[1] Revenues from Pilot are for the eight months ending September 30, 2023.

Business segment data - Earning

Business segment data - Earnings before income taxes (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Segment Reporting Information [Line Items]
Investment gains (losses)	$ 20,514	$ (29,778)	$ 46,247	$ 38,041
Non-controlled businesses	222	262	967	1,461
Earnings before income taxes	32,508	(16,959)	86,351	73,228
Operating Businesses [Member]
Segment Reporting Information [Line Items]
Earnings Before Income Taxes of Operating Businesses	12,949	12,064	38,737	33,048
Operating Businesses [Member] | Insurance Group [Member]
Segment Reporting Information [Line Items]
Earnings Before Income Taxes of Operating Businesses	5,628	5,933	19,021	14,045
Investment income	4,594	2,933	11,814	8,230
Operating Businesses [Member] | Insurance Group [Member] | GEICO [Member]
Segment Reporting Information [Line Items]
Earnings Before Income Taxes of Operating Businesses	2,033	1,053	5,747	2,270
Operating Businesses [Member] | Insurance Group [Member] | Berkshire Hathaway Primary Group [Member]
Segment Reporting Information [Line Items]
Earnings Before Income Taxes of Operating Businesses	(689)	510	76	1,050
Operating Businesses [Member] | Insurance Group [Member] | Berkshire Hathaway Reinsurance Group [Member]
Segment Reporting Information [Line Items]
Earnings Before Income Taxes of Operating Businesses	(310)	1,437	1,384	2,495
Operating Businesses [Member] | BNSF [Member]
Segment Reporting Information [Line Items]
Earnings Before Income Taxes of Operating Businesses	1,846	1,608	4,987	4,872
Operating Businesses [Member] | Berkshire Hathaway Energy [Member]
Segment Reporting Information [Line Items]
Earnings Before Income Taxes of Operating Businesses	1,101	(147)	1,859	700
Operating Businesses [Member] | Pilot [Member]
Segment Reporting Information [Line Items]
Earnings Before Income Taxes of Operating Businesses	217	291	486	613
Operating Businesses [Member] | Manufacturing Businesses [Member]
Segment Reporting Information [Line Items]
Earnings Before Income Taxes of Operating Businesses	3,135	3,077	9,178	8,791
Operating Businesses [Member] | McLane [Member]
Segment Reporting Information [Line Items]
Earnings Before Income Taxes of Operating Businesses	145	116	452	358
Operating Businesses [Member] | Service and Retailing [Member]
Segment Reporting Information [Line Items]
Earnings Before Income Taxes of Operating Businesses	877	1,186	2,754	3,669
Segment Reconciling Items [Member]
Segment Reporting Information [Line Items]
Investment gains (losses)	20,514	(29,778)	46,247	38,041
Interest expense, not allocated to segments	(102)	(100)	(317)	(317)
Non-controlled businesses	222	262	967	1,461
Corporate, Eliminations and Other [Member]
Segment Reporting Information [Line Items]
Earnings Before Income Taxes of Operating Businesses	$ (1,075)	$ 593	$ 717	$ 995