Berkshire Hathaway (BRK-B) 10-K 24 Feb 25 2024 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2024	Feb. 10, 2025	Jun. 30, 2024
Document Information [Line Items]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2024
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	FY
Entity Registrant Name	BERKSHIRE HATHAWAY INC
Entity Central Index Key	0001067983
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	Yes
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	true
Document Financial Statement Error Correction [Flag]	false
Entity Shell Company	false
Entity File Number	001-14905
Entity Incorporation, State or Country Code	DE
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
Document Annual Report	true
Document Transition Report	false
Entity Public Float			$ 749,400,000,000
Auditor Firm ID	34
Documents Incorporated by Reference	Portions of the Proxy Statement for the Registrant’s Annual Meeting to be held May 3, 2025 are incorporated in Part III.
Auditor Name	Deloitte & Touche LLP
Auditor Location	Omaha, Nebraska
Auditor Opinion	We have audited the accompanying consolidated balance sheets of Berkshire Hathaway Inc. and subsidiaries (the “Company”) as of December 31, 2024 and 2023, the related consolidated statements of earnings, comprehensive income, changes in shareholders’ equity, and cash flows, for each of the three years in the period ended December 31, 2024, and the related notes (collectively referred to as the “financial statements”). We also have audited the Company’s internal control over financial reporting as of December 31, 2024, based on criteria established in Internal Control — Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of the Company as of December 31, 2024 and 2023, and the results of its operations and its cash flows for each of the three years in the period ended December 31, 2024, in conformity with accounting principles generally accepted in the United States of America. Also, in our opinion, the Company maintained, in all material respects, effective internal control over financial reporting as of December 31, 2024, based on criteria established in Internal Control — Integrated Framework (2013) issued by COSO.
Common Class A [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		546,189
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		1,338,051,639
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 - USD ($) $ in Millions		Dec. 31, 2024	Dec. 31, 2023
Assets:
Investments in fixed maturity securities		$ 15,364	$ 23,758
Investments in equity securities		271,588	353,842
Equity method investments		31,134	29,066
Loans and finance receivables		27,798	24,681
Inventories		24,008	25,856
Equipment held for lease		17,828	16,947
Goodwill	[1]	83,880	84,626
Total assets		1,153,881	1,069,978
Liabilities:
Life, annuity and health insurance benefits		17,616	20,213
Income taxes, principally deferred		85,870	93,009
Total liabilities		502,226	499,208
Redeemable noncontrolling interests			3,261
Shareholders’ equity:
Common stock		8	8
Capital in excess of par value		35,665	34,480
Accumulated other comprehensive income		(3,584)	(3,763)
Retained earnings		696,218	607,350
Treasury stock, at cost		(78,939)	(76,802)
Berkshire shareholders' equity		649,368	561,273
Noncontrolling interests		2,287	6,236
Total shareholders’ equity		651,655	567,509
Total liabilities, redeemable noncontrolling interests and shareholders' equity		1,153,881	1,069,978
Insurance and Other [Member]
Assets:
Cash and cash equivalents	[2]	44,333	34,268
Short-term investments in U.S. Treasury Bills		286,472	129,619
Investments in fixed maturity securities		15,364	23,758
Investments in equity securities		271,588	353,842
Equity method investments		31,134	29,066
Loans and finance receivables		27,798	24,681
Other receivables		43,887	46,261
Inventories		24,008	25,856
Property, plant and equipment		30,071	30,199
Equipment held for lease		17,828	16,947
Goodwill		56,860	57,473
Other intangible assets		34,638	35,884
Deferred charges - retroactive reinsurance		8,797	9,495
Other		24,994	21,866
Total assets		917,772	839,215
Liabilities:
Unpaid losses and loss adjustment expenses		115,151	111,082
Unpaid losses and loss adjustment expenses - retroactive reinsurance contracts		32,443	34,647
Unearned premiums		30,808	30,507
Life, annuity and health insurance benefits		17,616	20,213
Other policyholder liabilities		10,703	11,545
Accounts payable, accruals and other liabilities		37,489	36,559
Payable for purchase of U.S. Treasury Bills		12,769
Aircraft repurchase liabilities and unearned lease revenues		9,356	8,253
Notes payable and other borrowings		44,885	48,468
Liabilities, excluding income taxes, principally deferred, Total		311,220	301,274
Railroad, Utilities and Energy [Member]
Assets:
Cash and cash equivalents	[2]	3,396	3,754
Receivables		4,503	4,999
Property, plant and equipment		175,030	169,447
Goodwill		27,020	27,153
Regulatory assets		5,349	5,565
Other		20,811	19,845
Total assets		236,109	230,763
Liabilities:
Accounts payable, accruals and other liabilities		18,226	18,304
Regulatory liabilities		7,033	6,818
Notes payable and other borrowings		79,877	79,803
Liabilities, excluding income taxes, principally deferred, Total		$ 105,136	$ 104,925
[1] Net of accumulated goodwill impairments of $ 11.5 billion as of December 31, 2024, $ 11.1 billion as of December 31, 2023 and $ 11.0 billion as of December 31, 2022. Includes U.S. Treasury Bills with maturities of three months or less when purchased of $ 14.4 billion at December 31, 2024 and $ 4.8 billion at December 31, 2023.

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Billions	Dec. 31, 2024	Dec. 31, 2023
Cash equivalents	$ 14.4	$ 4.8
Investment, Type [Extensible Enumeration]	us-gaap:USTreasuryBillSecuritiesMember	us-gaap:USTreasuryBillSecuritiesMember

Consolidated Statements of Earn

Consolidated Statements of Earnings - USD ($) $ in Millions		12 Months Ended
		Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Revenues:
Leasing revenues		$ 9,227	$ 8,416	$ 7,514
Total revenues		371,433	364,482	302,020
Investment gains (losses)		52,799	74,855	(67,899)
Costs and expenses:
Interest expense		5,200	5,003	4,352
Total costs and expenses		315,697	321,144	266,484
Earnings (loss) before income taxes and equity method earnings		108,535	118,193	(32,363)
Equity method earnings		1,841	1,973	1,863
Earnings (loss) before income taxes		110,376	120,166	(30,500)
Income tax expense (benefit)		20,815	23,019	(8,502)
Net earnings (loss)		89,561	97,147	(21,998)
Earnings attributable to noncontrolling interests		566	924	761
Net earnings (loss) attributable to Berkshire shareholders		$ 88,995	$ 96,223	$ (22,759)
Equivalent Class A [Member]
Earnings per share:
Net earnings (loss) per average equivalent		$ 61,900	$ 66,412	$ (15,494)
Average equivalent shares outstanding		1,437,720	1,448,880	1,468,876
Equivalent Class B [Member]
Earnings per share:
Net earnings (loss) per average equivalent	[1]	$ 41.27	$ 44.27	$ (10.33)
Average equivalent shares outstanding		2,156,580,296	2,173,319,709	2,203,313,642
Insurance and Other [Member]
Revenues:
Insurance premiums earned		$ 88,257	$ 83,403	$ 74,576
Sales and service revenues		202,334	207,148	157,518
Leasing revenues		9,227	8,416	7,514
Interest, dividend and other investment income		21,825	15,764	10,263
Total revenues		321,643	314,731	249,871
Costs and expenses:
Insurance losses and loss adjustment expenses		56,186	57,187	57,646
Life, annuity and health benefits		3,858	4,029	5,243
Insurance underwriting expenses		16,808	15,270	11,706
Cost of sales and services		163,642	169,281	124,319
Cost of leasing		7,069	6,037	5,550
Selling, general and administrative expenses		25,642	25,458	19,506
Interest expense		1,594	1,671	1,187
Total costs and expenses		274,799	278,933	225,157
Railroad, Utilities and Energy [Member]
Revenues:
Railroad transportation revenues		23,355	23,791	25,802
Utility and energy operating revenues		21,518	21,232	21,023
Service revenues and other income		4,917	4,728	5,324
Total revenues		49,790	49,751	52,149
Costs and expenses:
Freight rail transportation expenses		15,965	16,464	17,282
Utilities and energy cost of sales and other expenses		16,984	18,399	15,896
Other expenses		4,343	4,016	4,984
Interest expense		3,606	3,332	3,165
Total costs and expenses		$ 40,898	$ 42,211	$ 41,327
[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 22.

Consolidated Statements of Ea_2

Consolidated Statements of Earnings (Parenthetical)	Dec. 31, 2024	Dec. 31, 2021
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	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Statement of Comprehensive Income [Abstract]
Net earnings (loss)	$ 89,561	$ 97,147	$ (21,998)
Other comprehensive income:
Unrealized gains (losses) on investments	(82)	477	(713)
Applicable income taxes	9	(100)	158
Foreign currency translation	(1,500)	782	(2,138)
Applicable income taxes	(36)	(7)	22
Long-duration insurance contract discount rate changes	807	(237)	7,177
Applicable income taxes	(144)	49	(1,540)
Defined benefit pension plans	1,628	578	(253)
Applicable income taxes	(350)	(123)	47
Other, net	(162)	(101)	250
Other comprehensive income, net	170	1,318	3,010
Comprehensive income	89,731	98,465	(18,988)
Comprehensive income attributable to noncontrolling interests	557	953	700
Comprehensive income attributable to Berkshire shareholders	$ 89,174	$ 97,512	$ (19,688)

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	Accumulated other comprehensive income Effect of adoption of ASU 2018-12 [Member]	Retained earnings	Retained earnings Effect of adoption of ASU 2018-12 [Member]	Treasury Stock	Noncontrolling interests
Beginning Balance at Dec. 31, 2021	$ 510,299	$ 35,600	$ (8,123)		$ 533,886		$ (59,795)	$ 8,731
Net earnings (loss)	(21,998)				(22,759)			761
Other comprehensive income, net	3,010		3,071					(61)
Acquisitions of common stock	(8,031)						(8,031)
Transactions with noncontrolling interests and other	(1,599)	(425)						(1,174)
Ending Balance at Dec. 31, 2022	481,681	35,175	(5,052)		511,127		(67,826)	8,257
Net earnings (loss)	97,147				96,223			924
Other comprehensive income, net	1,318		1,289					29
Acquisitions of common stock	(8,976)						(8,976)
Transactions with noncontrolling interests and other	(3,661)	(687)						(2,974)
Ending Balance at Dec. 31, 2023	$ 567,509	34,488	(3,763)		607,350		(76,802)	6,236
Accounting Standards Update [Extensible Enumeration]	ASU 2023-02 [Member]
Net earnings (loss)	$ 89,561				88,995			566
Other comprehensive income, net	170		179					9
Acquisitions of common stock	(2,918)						(2,918)
Transactions with noncontrolling interests and other	(2,540)	1,185					781	(4,506)
Ending Balance at Dec. 31, 2024	$ 651,655	$ 35,673	$ (3,584)	$ (127)	$ 696,218	$ (127)	$ (78,939)	$ 2,287

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024		Dec. 31, 2023		Dec. 31, 2022
Cash flows from operating activities:
Net earnings (loss)	$ 89,561		$ 97,147		$ (21,998)
Adjustments to reconcile net earnings (loss) to operating cash flows:
Investment (gains) losses	(52,799)		(74,855)		67,899
Depreciation and amortization	12,855		12,486		10,899
Discount accretion on investments, principally U.S. Treasury Bills	(11,349)		(5,510)		(1,132)
Other	(892)		(513)		(3,074)
Changes in operating assets and liabilities:
Unpaid losses and loss adjustment expenses	2,173		2,628		4,057
Deferred charges - retroactive reinsurance	698		375		769
Unearned premiums	376		1,854		1,861
Receivables and originated loans	626		(1,949)		(5,621)
Inventories	591		1,426		(4,779)
Other assets	(797)		(1,328)		(378)
Other liabilities	(2,288)		2,570		1,719
Income taxes	(8,163)		14,865		(12,872)
Net cash flows from operating activities	30,592		49,196		37,350
Cash flows from investing activities:
Purchases of equity securities	(9,237)		(16,462)		(67,930)
Sales of equity securities	143,359		40,631		33,664
Purchases of U.S. Treasury Bills and fixed maturity securities	(526,842)		(235,007)		(183,922)
Sales of U.S. Treasury Bills and fixed maturity securities	48,462		52,302		90,088
Redemptions and maturities of U.S. Treasury Bills and fixed maturity securities	353,538		153,201		66,318
Acquisitions of businesses, net of cash acquired	(396)		(8,604)		(10,594)
Purchases of property, plant and equipment and equipment held for lease	(18,976)		(19,409)		(15,464)
Other	(195)		685		239
Net cash flows from investing activities	(10,287)		(32,663)		(87,601)
Cash flows from financing activities:
Changes in short term borrowings, net	(3,059)		2,407		(596)
Acquisitions of treasury stock	(2,918)		(9,171)		(7,854)
Other, principally transactions with noncontrolling interests	(5,622)		(4,147)		(1,979)
Net cash flows from financing activities	(10,360)		(14,405)		(1,662)
Effects of foreign currency exchange rate changes	(212)		116		(394)
Increase (decrease) in cash and cash equivalents and restricted cash	9,733		2,244		(52,307)
Cash and cash equivalents and restricted cash at the beginning of the year	38,643		36,399		88,706
Cash and cash equivalents and restricted cash at the end of the year	48,376		38,643		36,399
Restricted cash, included in other assets at end of year	$ 647		$ 621		$ 588
Restricted Cash and Cash Equivalents, Statement of Financial Position [Extensible Enumeration]	Other		Other		Other
Insurance and Other [Member]
Cash flows from financing activities:
Proceeds from borrowings	$ 5,528		$ 2,133		$ 7,822
Repayments of borrowings	(7,796)		(6,027)		(1,502)
Cash and cash equivalents at the end of the year	44,333	[1]	34,268	[1]	32,260
Railroad, Utilities and Energy [Member]
Cash flows from financing activities:
Proceeds from borrowings	7,658		5,684		4,873
Repayments of borrowings	(4,151)		(5,284)		(2,426)
Cash and cash equivalents at the end of the year	$ 3,396	[1]	$ 3,754	[1]	$ 3,551
[1] Includes U.S. Treasury Bills with maturities of three months or less when purchased of $ 14.4 billion at December 31, 2024 and $ 4.8 billion at December 31, 2023.

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Pay vs Performance Disclosure
Net Income (Loss)	$ 88,995	$ 96,223	$ (22,759)

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Dec. 31, 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

Cybersecurity Risk Management a

Cybersecurity Risk Management and Strategy Disclosure	12 Months Ended
	Dec. 31, 2024
Cybersecurity Risk Management, Strategy, and Governance [Line Items]
Cybersecurity Risk Management Processes for Assessing, Identifying, and Managing Threats [Text Block]	Item 1C. Cybersecurity Berkshire recognizes that maintaining processes for identifying, assessing, and managing cybersecurity threats is important in dealing with its significant business risks. As such, Berkshire has implemented a framework for cybersecurity and cyber-related information management across Berkshire’s diverse groups of businesses. The framework permits each Berkshire Business Group (“Business Group”) to tailor solutions to identify, manage, and mitigate risks based on their own assessment of their unique cybersecurity risks in conjunction with each Business Group’s overall risk management processes. At the same time, the framework helps enable consistent and appropriate compliance in reporting material cyber events and risks across Berkshire. Each Business Group’s Chief Information Security Officer (“CISO”) on at least an annual basis is to provide a report to the Business Group’s senior management, regarding the state of their cybersecurity program and its material cyber risks. These reports are also shared with Berkshire’s internal audit group to inform and enhance the overall company’s risk management processes. In addition, each Business Group is required to maintain an incident reporting process to report significant cybersecurity events to Berkshire. Berkshire and its Business Groups engage and partner with a wide range of third parties to assess, audit, educate, implement, operate, protect, and remediate various cybersecurity related elements. Berkshire and its Business Groups rely on third-party service providers for a variety of products and services to run their information systems. This dependence exposes Berkshire and the Business Groups, along with others who use these service providers, to the impact of a cyber-attack on their service providers. On occasion, a cyber-attack at a third party service provider could have a significant financial, operational or reputational impact to Berkshire. Berkshire and its Business Groups continuously monitor the risks associated with its service providers. The Audit Committee of Berkshire’s Board of Directors has responsibility for oversight of Berkshire’s cybersecurity risk management program. The Audit Committee receives periodic reports regarding the number of and impact from cybersecurity incidents reported through Berkshire’s cybersecurity incident reporting process. Additionally, the Audit Committee is updated on cybersecurity trends and related issues. Furthermore, the Audit Committee approves and receives updates on the workplan performed by Berkshire’s internal audit group that focuses on information technology and cybersecurity risks. This includes audit procedures related to internal and external penetration testing, attack simulations, vulnerability assessments, cybersecurity program reviews and other audits designed to investigate specific risks. The frequency of these updates is determined by the Audit Committee in conjunction with Berkshire’s senior management. In addition to the Audit Committee’s oversight, the senior management of Berkshire’s Businesses Groups are responsible for the day-to-day operations of protecting their businesses’ information systems. Each Business Group is required to report significant cybersecurity events to Berkshire . Berkshire’s senior management reviews incident reports to determine whether a cyber incident report should be filed with the SEC.
Cybersecurity Risk Management Processes Integrated [Flag]	true
Cybersecurity Risk Management Processes Integrated [Text Block]	Berkshire has implemented a framework for cybersecurity and cyber-related information management across Berkshire’s diverse groups of businesses. The framework permits each Berkshire Business Group (“Business Group”) to tailor solutions to identify, manage, and mitigate risks based on their own assessment of their unique cybersecurity risks in conjunction with each Business Group’s overall risk management processes. At the same time, the framework helps enable consistent and appropriate compliance in reporting material cyber events and risks across Berkshire.
Cybersecurity Risk Management Third Party Engaged [Flag]	true
Cybersecurity Risk Third Party Oversight and Identification Processes [Flag]	true
Cybersecurity Risk Board of Directors Oversight [Text Block]	The Audit Committee of Berkshire’s Board of Directors has responsibility for oversight of Berkshire’s cybersecurity risk management program. The Audit Committee receives periodic reports regarding the number of and impact from cybersecurity incidents reported through Berkshire’s cybersecurity incident reporting process. Additionally, the Audit Committee is updated on cybersecurity trends and related issues. Furthermore, the Audit Committee approves and receives updates on the workplan performed by Berkshire’s internal audit group that focuses on information technology and cybersecurity risks. This includes audit procedures related to internal and external penetration testing, attack simulations, vulnerability assessments, cybersecurity program reviews and other audits designed to investigate specific risks. The frequency of these updates is determined by the Audit Committee in conjunction with Berkshire’s senior management.
Cybersecurity Risk Board Committee or Subcommittee Responsible for Oversight [Text Block]	The Audit Committee of Berkshire’s Board of Directors has responsibility for oversight of Berkshire’s cybersecurity risk management program. Furthermore, the Audit Committee approves and receives updates on the workplan performed by Berkshire’s internal audit group that focuses on information technology and cybersecurity risks. This includes audit procedures related to internal and external penetration testing, attack simulations, vulnerability assessments, cybersecurity program reviews and other audits designed to investigate specific risks.
Cybersecurity Risk Process for Informing Board Committee or Subcommittee Responsible for Oversight [Text Block]	The Audit Committee receives periodic reports regarding the number of and impact from cybersecurity incidents reported through Berkshire’s cybersecurity incident reporting process. Additionally, the Audit Committee is updated on cybersecurity trends and related issues.
Cybersecurity Risk Role of Management [Text Block]	In addition to the Audit Committee’s oversight, the senior management of Berkshire’s Businesses Groups are responsible for the day-to-day operations of protecting their businesses’ information systems. Each Business Group is required to report significant cybersecurity events to Berkshire . Berkshire’s senior management reviews incident reports to determine whether a cyber incident report should be filed with the SEC.
Cybersecurity Risk Management Positions or Committees Responsible [Flag]	true
Cybersecurity Risk Management Positions or Committees Responsible [Text Block]	the senior management of Berkshire’s Businesses Groups are responsible for the day-to-day operations of protecting their businesses’ information systems.
Cybersecurity Risk Process for Informing Management or Committees Responsible [Text Block]	Each Business Group is required to report significant cybersecurity events to Berkshire . Berkshire’s senior management reviews incident reports to determine whether a cyber incident report should be filed with the SEC.
Cybersecurity Risk Management Positions or Committees Responsible Report to Board [Flag]	true

Significant accounting policies

Significant accounting policies and practices	12 Months Ended
	Dec. 31, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Significant accounting policies and practices	(1) Significant accounting policies and practices (a) Nature of operations and basis of consolidation Berkshire Hathaway Inc. (“Berkshire”) is a holding company owning subsidiaries engaged in numerous diverse business activities, including insurance and reinsurance, freight rail transportation, utilities and energy, manufacturing, service and retailing. In these notes the terms “us,” “we,” or “our” refer to Berkshire and its consolidated subsidiaries. Further information regarding our reportable business segments is contained in Note 26. Information concerning significant business acquisitions completed over the past three years appears in Note 2. The accompanying Consolidated Financial Statements include the accounts of Berkshire consolidated with the accounts of all subsidiaries and affiliates in which we hold a controlling financial interest as of the financial statement date. Normally a controlling financial interest reflects ownership of a majority of the voting interests. We consolidate variable interest entities (“VIE”) when we possess both the power to direct the activities of the VIE that most significantly affect its economic performance, and we (a) are obligated to absorb the losses that could be significant to the VIE or (b) hold the right to receive benefits from the VIE that could be significant to the VIE. Intercompany accounts and transactions have been eliminated. Certain balances in the accompanying Consolidated Financial Statements for 2023 have been reclassified to conform to current year presentations. We reclassified the asset, liability, revenue and expense balances in 2023 associated with Pilot Travel Centers LLC (“Pilot”) from the Railroad, Utilities and Energy sections of the Balance Sheet, Statement of Earnings and Statement of Cash Flows to the Insurance and Other sections of those statements. We also reclassified the balances within the affected Notes to the Consolidated Financial Statements. These reclassifications conform presentations for comparability to presentations in 2024. These reclassifications had no effect on consolidated total assets, liabilities, shareholders’ equity, revenues, expenses, or on net earnings or cash flows from the amounts previously reported. See Note 1(y) for a summary of the reclassifications. We continue to believe that reporting the railroad, utilities and energy subsidiaries separately in our Consolidated Balance Sheets and Consolidated Statements of Earnings is appropriate, given relative significance of property, plant and equipment, capital expenditures and debt. Further, these subsidiaries are not supported by Berkshire debt guarantees or other financial commitments. (b) Use of estimates in preparation of financial statements We prepare our Consolidated Financial Statements in conformity with accounting principles generally accepted in the United States (“GAAP”), which requires us to make estimates and assumptions that affect the reported amounts of certain assets and liabilities at the balance sheet date and the reported amounts of certain revenues and expenses during the period. Our estimates of unpaid losses and loss adjustment expenses for property and casualty insurance claims are subject to considerable estimation error due to the inherent uncertainty in projecting ultimate claim costs. In addition, estimates and assumptions associated with determinations of deferred charges on retroactive reinsurance contracts, fair values of certain financial instruments and evaluations of goodwill and indefinite-lived intangible assets for impairment require considerable judgment. Additionally, significant estimates may be required in the evaluation of certain other long-lived assets for impairments and the recognition of expected credit losses on amounts owed to us. 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. Actual results may differ from the estimates used in preparing our Consolidated Financial Statements. (c) Cash and cash equivalents and short-term investments in U.S. Treasury Bills Cash equivalents consist of demand deposit and money market accounts and investments with maturities of three months or less when purchased. Short-term investments in U.S. Treasury Bills have maturities exceeding three months and less than one year at the time of purchase. Notes to Consolidated Financial Statements (1) Significant accounting policies and practices (d) Investments in fixed maturity securities We classify investments in fixed maturity securities on the acquisition date and at each balance sheet date. Securities classified as held-to-maturity are carried at amortized cost, reflecting the ability and intent to hold the securities to maturity. Securities classified as trading are acquired with the intent to sell in the near term and are carried at fair value with changes in fair value reported in earnings. All other securities are classified as available-for-sale and are carried at fair value. Our investments in fixed maturity securities are classified as available-for-sale. We amortize the difference between the original cost and maturity value of a fixed maturity security to earnings using the interest method. We record investment gains and losses on available-for-sale fixed maturity securities in earnings when the securities are sold. For securities in an unrealized loss position, we recognize a loss in earnings for the excess of amortized cost over fair value if we intend to sell before the price recovers. As of the balance sheet date, we evaluate unrealized losses, considering the severity of the decline in value, creditworthiness of the issuer and other relevant factors. We record an allowance for credit losses, limited to the excess of amortized cost over fair value, with a corresponding charge to earnings if the present value of estimated expected cash flows is less than the present value of contractual cash flows. The allowance may be subsequently increased or decreased based on the prevailing facts and circumstances. The portion of the unrealized loss that is not related to a credit loss is recognized in other comprehensive income. (e) Investments in equity securities We carry investments in equity securities at fair value and record the changes in fair values in the Consolidated Statements of Earnings as a component of investment gains and losses. (f) Investments under the equity method We utilize the equity method to account for investments when we possess the ability to exercise significant influence, but not control, over the operating and financial policies of the investee. The ability to exercise significant influence is presumed when the investor possesses more than 20% of the voting interests of the investee. This presumption may be overcome based on specific facts and circumstances that demonstrate that the ability to exercise significant influence is restricted. We apply the equity method to investments in common stock and other investments when such investments possess substantially identical subordinated interests to common stock, and do not apply the equity method to investments that are not in-substance common stock as defined by GAAP. In applying the equity method, we increase or decrease the carrying amount of the investment by our proportionate share of the net earnings or losses and other comprehensive income of the investee. We record additional investments at cost and equity distributions received as reductions in the carrying value of the investment. If net losses reduce our carrying amount to zero, additional net losses may be recorded if other investments in the investee are at-risk, even if we have not committed to provide financial support to the investee. (g) Loans and finance receivables Loans and finance receivables are primarily manufactured home loans, and to a lesser extent, commercial loans and site-built home loans. We carry substantially all loans and finance receivables at amortized cost, net of allowances for expected credit losses, based on our ability and intent to hold such loans to maturity. Acquisition costs and loan origination and commitment costs paid and fees received, as well as acquisition premiums or discounts, are capitalized and accrued to investment income as yield adjustments over the lives of the loans. Measurements of expected credit losses include provisions for non-collection, whether the risk is probable or remote. Expected credit losses on manufactured home loans are based on the net present value of future principal payments less estimated expenses related to the charge-off and foreclosure of expected uncollectible loans and include provisions for loans that are not in foreclosure. Our principal credit quality indicator is whether the loans are performing. Expected credit loss estimates consider historical default rates, collateral recovery rates, historical runoff rates, interest rates, reductions of future cash flows for modified loans and the historical time elapsed from last payment until foreclosure, among other factors. In addition, our estimates consider current conditions and reasonable and supportable forecasts. Notes to Consolidated Financial Statements (1) Significant accounting policies and practices (g) Loans and finance receivables Loans are considered delinquent when payments are more than 30 days past due. We place loans over 90 days past due on nonaccrual status and accrued but uncollected interest is reversed. Subsequent collections on the loans are first applied to the principal and interest owed for the most delinquent amount. We resume interest income accrual once a loan is less than 90 days delinquent. Loans are considered non-performing when the foreclosure process has started. Once a loan is in the process of foreclosure, interest income is not recognized until the foreclosure is cured or the loan is modified. Once a modification is complete, interest income is recognized based on the terms of the new loan. Foreclosed loans are charged off when the collateral is sold. Loans not in foreclosure are evaluated for charge-off based on individual circumstances concerning the future collectability of the loan and the condition of the collateral securing the loan. (h) Other receivables Other receivables include balances due from customers, insurance premiums receivable and reinsurance losses recoverable, as well as other receivables. Trade receivables, insurance premiums receivables and other receivables are primarily short-term in nature with stated collection terms of less than one year from the date of origination. Reinsurance recoverables are comprised of amounts ceded under reinsurance contracts or pursuant to mandatory government-sponsored insurance programs. Reinsurance recoverables arise from unpaid losses and loss adjustment expenses on property and casualty claims and benefits under life and health contracts. Receivables are stated net of estimated allowances for uncollectible balances. We measure expected credit losses primarily utilizing credit loss history. In addition, our credit loss estimates consider current conditions and reasonable and supportable forecasts. In evaluating expected credit losses of reinsurance recoverables on unpaid losses, we review the credit quality of the counterparty and consider right-of-offset provisions within reinsurance contracts and other forms of credit enhancement including collateral, guarantees and other available information. We charge off receivables against the allowances after reasonable collection efforts are exhausted. (i) Derivatives We carry assets and liabilities arising from derivative contracts at fair value in other assets and accounts payable, accruals and other liabilities in our Consolidated Balance Sheets. Balances are net of reductions permitted under master netting agreements with counterparties. We record the changes in fair value of derivative contracts that do not qualify as hedging instruments for financial reporting purposes in earnings or if such contracts involve our regulated utilities subsidiaries, as regulatory assets or liabilities when inclusion in regulated rates is probable. (j) Fair value measurements Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability between market participants in the principal market or in the most advantageous market when no principal market exists. Adjustments to transaction prices or quoted market prices may be required in illiquid or disorderly markets when estimating fair value. In such circumstances, alternative valuation techniques may be appropriate to determine the value that would be received to sell an asset or paid to transfer a liability in an orderly transaction. Market participants are assumed to be independent, knowledgeable, and able and willing to transact an exchange and not acting under duress. Our nonperformance or credit risk is considered in determining the fair value of liabilities. Considerable judgment may be required in interpreting market data used to develop the estimates of fair value. Accordingly, estimates of fair value presented herein are not necessarily indicative of the amounts that could be realized in a current or future market exchange. (k) Inventories Inventories consist of manufactured products, goods or products acquired for resale, materials and supplies and homes constructed for sale. Manufactured inventory costs include materials, direct and indirect labor and factory overhead. At December 31, 2024, we used the last-in-first-out (“LIFO”) method to value 32 % of consolidated inventories with the remainder primarily determined under first-in-first-out and average cost methods. Non-LIFO inventories are stated at the lower of cost or net realizable value. The excess of current or replacement costs over costs determined under LIFO was approximately $ 2.3 billion as of December 31, 2024 and December 31, 2023. Notes to Consolidated Financial Statements (1) Significant accounting policies and practices (l) Property, plant and equipment and equipment held for lease We use property, plant and equipment in our operations. We also own equipment that we lease to others under lease contracts. We record additions, improvements and betterments to such properties at cost. With respect to constructed assets, all materials, direct labor and contract services as well as certain indirect costs, including interest over the construction period, are capitalized. With respect to constructed assets that are subject to authoritative guidance for regulated operations, capitalized costs also include an allowance for funds used during construction, which represents the cost of equity funds used to finance the construction of the regulated facilities. Normal repairs and maintenance and other costs that do not improve the property, extend its useful life or otherwise do not meet capitalization criteria are charged to expense as incurred. Depreciation expense of our regulated utilities and railroad is generally determined using group depreciation methods where rates are based on periodic depreciation studies approved by the applicable regulator. Under group depreciation, a composite rate is applied to the gross investment in a particular class of property, despite differences in the service life or salvage value of individual property units within the same class. When such assets are retired or sold, no gain or loss is recognized. Gains or losses on disposals of all other assets are recorded through earnings. Ranges of estimated useful lives of depreciable assets unique to our railroad business are as follows: track structure and other roadway – 10 to 100 years and locomotives, freight cars and other equipment – 6 to 45 years . Ranges of estimated useful lives of assets unique to our utilities and energy businesses are as follows: utility generation, transmission and distribution systems – 5 to 80 years , interstate natural gas pipeline assets – 3 to 80 years and independent power plants and other assets – 2 to 50 years . We depreciate property, plant and equipment used in operations by our other businesses to the estimated salvage value primarily using the straight-line method over estimated service lives. Ranges of estimated service lives of depreciable assets used in our other businesses are as follows: buildings and improvements – 5 to 50 years , machinery and equipment – 3 to 30 years and furniture, fixtures and other – 4 to 15 years . We depreciate the equipment held for lease to estimated salvage value primarily using the straight-line method over estimated useful lives ranging from 3 to 35 years . We use declining balance depreciation methods for assets when the revenue-earning power of the asset is greater during the earlier years of its life. We evaluate property, plant and equipment and equipment held for lease for impairment when events or changes in circumstances indicate that the carrying value of such assets may not be recoverable or when the assets are held for sale. Upon the occurrence of a triggering event, we assess whether the estimated undiscounted cash flows expected from the use of the asset and the residual value from the ultimate disposal of the asset exceeds the carrying value. If the carrying value exceeds the estimated recoverable amounts, we reduce the carrying value to fair value and record an impairment loss in earnings, except with respect to impairment of assets of our regulated utility and energy subsidiaries where the impacts of regulation are considered in evaluating the carrying value. (m) Leases We are party to contracts where we lease property from others. When we lease assets from others, we record right-of-use assets and lease liabilities. Right-of-use assets represent our right to use an underlying asset for the lease term and lease liabilities represent our obligation to make lease payments arising from the lease. In this regard, lease payments include fixed payments and variable payments that depend on an index or rate. The lease term is considered the non-cancellable lease period. Certain lease contracts contain renewal options or other terms that provide variable payments based on performance or usage. Options are not included in determining right-of-use assets or lease liabilities unless it is reasonably certain that options will be exercised. Generally, incremental borrowing rates are used in measuring lease liabilities. Right-of-use assets are subject to review for impairment. As permitted under GAAP, for some leases we do not separate lease components from non-lease components by class of asset and we do not record assets or liabilities for leases with terms of one year or less. Notes to Consolidated Financial Statements (1) Significant accounting policies and practices (n) Goodwill and other intangible assets Goodwill represents the excess of the acquisition price of a business over the acquisition date values of identified net assets of that business. We evaluate goodwill for impairment at least annually. When evaluating goodwill for impairment, we estimate the fair value of the reporting unit. Several methods may be used to estimate a reporting unit’s fair value, including market quotations, asset and liability fair values and other valuation techniques, including, but not limited to, discounted projected future net earnings or net cash flows and multiples of earnings. When the carrying amount of a reporting unit, including goodwill, exceeds the estimated fair value, the excess up to the balance of goodwill is charged to earnings as an impairment loss. Other intangible assets with indefinite lives are also tested for impairment at least annually and when events or changes in circumstances indicate that, more likely-than-not, the asset is impaired. When the asset carrying value exceeds fair value, the excess is charged to earnings as an impairment loss. Significant judgment is required in estimating fair values and evaluating goodwill and indefinite-lived intangible assets for impairment. We amortize intangible assets with finite lives in a pattern that reflects the expected consumption of related economic benefits or on a straight-line basis over the estimated economic useful lives. Intangible assets with finite lives are reviewed for impairment when events or changes in circumstances indicate that the carrying amount may not be recoverable. (o) Revenue recognition We earn insurance premiums on prospective property/casualty insurance and reinsurance contracts over the loss exposure or coverage period in proportion to the level of protection provided. We earn such premiums, in most cases ratably, over the term of the contract with unearned premiums computed on a monthly or daily pro-rata basis. Premiums on retroactive property/casualty reinsurance contracts are normally received in full and are fully earned at the inception of the contracts, as all underlying loss events covered by the policies occurred prior to contract inception. Premiums for life reinsurance and periodic payment annuity contracts are earned when due. Premiums for periodic payment annuity contracts are received in full and fully earned at the inception of the contracts. Premiums earned are stated net of amounts ceded to reinsurers. Premiums earned on contracts with experience-rating provisions reflect estimated loss experience under such contracts. Sales and service revenues are recognized when goods or services are transferred to a customer. A good or service is transferred when (or as) the customer obtains control of that good or service. Revenues are based on the consideration we expect to receive in connection with our promises to deliver goods and services to our customers. We manufacture and/or distribute a wide variety of industrial, building and consumer products. We also sell fuels, including diesel, gasoline and related products, on a retail and wholesale basis. Our sales contracts provide customers with products directly or through wholesale and retail channels in exchange for consideration specified under the contracts. Contracts generally represent customer orders for individual products at stated prices. Sales contracts may contain either single or multiple performance obligations. In instances where contracts contain multiple performance obligations, we allocate the revenue to each obligation based on the relative stand-alone selling prices of each product or service. Sales revenues reflect reductions for returns, allowances, late delivery penalties, volume discounts and other incentives, some of which may be contingent on future events. In certain customer contracts, sales revenues include certain state and local excise taxes billed to customers on specified products when those taxes are levied directly upon us by the taxing authorities. Sales revenues exclude sales taxes and value-added taxes collected on behalf of taxing authorities. Sales revenues include consideration for shipping and other fulfillment activities performed prior to the customer obtaining control of the goods. We also elect to treat consideration for such services that are performed after control has passed to the customer as sales revenue. Product sales revenues are generally recognized at a point in time when control of the product transfers to the customer, which coincides with customer pickup or product delivery or acceptance, depending on terms of the arrangement. We recognize sales revenues and related costs over time with respect to certain contracts, including certain bridge and structural steel, castings, forgings and aerostructures contracts. Control of the product units under these contracts transfers continuously to the customer as the product is manufactured. These products generally have no alternative use and the contract requires the customer to provide reasonable compensation if terminated for reasons other than breach of contract. Notes to Consolidated Financial Statements (1) Significant accounting policies and practices (o) Revenue recognition The primary performance obligation under our freight rail transportation service contracts is to move freight from a point of origin to a point of destination. The performance obligations are represented by bills of lading which create a series of distinct services that have a similar pattern of transfer to the customer. The revenues for each performance obligation are based on various factors including the product being shipped, the origin and destination pair and contract incentives, which are outlined in various private rate agreements, common carrier public tariffs, interline foreign road agreements and pricing quotes. The transaction price is generally a per car/unit amount to transport railcars from a specified origin to a specified destination. Freight revenues are recognized over time as the service is performed because the customer simultaneously receives and consumes the benefits of the service. Revenues recognized represent the portion of the service completed as of the balance sheet date. Invoices for freight transportation services are generally issued to customers and paid within 30 days or less. Customer incentives, which are primarily provided for shipping a specified cumulative volume or shipping to/from specific locations, are recorded as a reduction to revenue on a pro-rata basis based on actual or projected future customer shipments. Utilities and energy revenues derive primarily from regulated electricity and natural gas sales. Regulated electricity and natural gas revenues are primarily tariff-based sales arrangements approved by various regulatory commissions. These tariff-based revenues are mainly comprised of energy, transmission, distribution and natural gas and have performance obligations to deliver energy products and services to customers which are satisfied over time as energy is delivered or services are provided. Such revenues are equivalent to the amounts we have the right to invoice and correspond directly with the value to the customer of the performance to date and include billed and unbilled amounts. Payments from customers are generally due within 30 days of billing. Rates charged for regulated energy products and services are established by regulators or contractual arrangements that establish the transaction price, as well as the allocation of price among the separate performance obligations. When preliminary regulated rates are permitted to be billed prior to final approval by the applicable regulator, certain revenue collected may be subject to refund and a liability for estimated refunds is accrued. Other service revenues derive from contracts with customers in which performance obligations are satisfied over time, where customers receive and consume benefits as we perform the services or at a point in time when the services are completed. Other service revenues primarily derive from real estate brokerage, construction management and consulting, automotive repair, aircraft management, aviation training, franchising activities and news distribution. Leasing revenue is generally recognized ratably over the term of the lease or based on usage, if applicable under the terms of the contract. A substantial portion of our lessor contracts are classified as operating leases. (p) Losses and loss adjustment expenses We record liabilities for unpaid losses and loss adjustment expenses under property and casualty insurance and reinsurance contracts for loss events that have occurred on or before the balance sheet date. Such liabilities represent the undiscounted estimated ultimate payment amounts. We base liability estimates on (1) loss reports from policyholders and cedents, (2) individual case estimates and (3) estimates of incurred but not reported losses. Losses and loss adjustment expenses in the Consolidated Statements of Earnings include paid claims, claim settlement costs and changes in estimated claim liabilities. Losses and loss adjustment expenses in the Consolidated Statements of Earnings are stated net of amounts recovered and estimates of amounts recoverable ceded under reinsurance contracts. Reinsurance contracts do not relieve the ceding company of its obligations to indemnify policyholders with respect to the underlying insurance and reinsurance contracts. (q) Retroactive reinsurance contracts We record liabilities for unpaid losses and loss adjustment expenses under short-duration retroactive reinsurance contracts consistent with property and casualty contracts described in Note 1(p). With respect to retroactive reinsurance contracts, we also record deferred charge assets at the inception of the contracts, representing the excess, if any, of the estimated ultimate claim liabilities over the premiums earned. We subsequently adjust deferred charge assets as of the balance sheet date based on changes in the estimated timing and amount of ultimate loss payments, with retrospective application to the inception of the contract using the interest method. The resulting changes in deferred charge assets are included as a component of insurance losses and loss adjustment expenses in the Consolidated Statements of Earnings. Notes to Consolidated Financial Statements (1) Significant accounting policies and practices (r) Insurance policy acquisition costs Deferred policy acquisition costs are included in other assets and were approximately $ 4.6 billion at December 31, 2024 and 2023, of which $ 3.9 billion in each year related to property and casualty insurance contracts. We capitalize the direct incremental costs that relate to the successful sale of insurance contracts, subject to ultimate recoverability. Direct incremental acquisition costs include commissions, premium taxes and certain other costs associated with successful efforts. We expense all other underwriting costs as incurred. For short-duration property and casualty insurance contracts, deferred policy acquisition costs are reflected in expenses over the contract term as the related premiums are earned. For long-duration life contracts, we expense deferred policy acquisition costs at a constant level based on the expected amount of insurance in-force and the expected term of the contract using the assumptions consistent with those used in determining related insurance liabilities. (s) Life, annuity and health insurance benefits Liabilities for life, annuity and health insurance benefits under long-duration insurance contracts represent the present value of expected future cash outflows from future benefit payments and certain non-acquisition costs, less the present value of expected future “net premiums,” which is the portion of gross premiums required to provide for all expected future benefits and variable expenses. Periodic payment and annuity reinsurance contracts are regarded as limited payment contracts. Such liabilities include the present value of expected future payments based on the discount rates used to measure benefit liabilities and deferred profit liabilities, which are based on the excess of gross premiums received over the net premiums established at the inception of the contract. In estimating future cash flows, we consider the timing and amount of future claims, premiums and expenses, which require estimates of expected mortality, morbidity and lapse rates. Cash flow assumptions are reviewed at least annually, with the effects of assumption changes recorded in earnings. The discount rate assumptions used to measure benefit liabilities are revised each reporting period based on the prevailing upper-medium-grade corporate bond yields (generally single-A rated credit ratings) that reflect the duration and currency attributes of the liabilities. In measuring benefit liabilities, we generally group contracts by contract issue year. The effects of changes in discount rates are recorded in accumulated other comprehensive income. (t) Regulated utilities and energy businesses Certain regulated utility and energy subsidiaries prepare their financial statements in accordance with authoritative guidance for regulated operations, reflecting the economic effects of regulation from the ability to recover certain costs from customers and the requirement to return revenues to customers in the future through the regulated rate-setting process. Accordingly, certain costs are deferred as regulatory assets and certain income is accrued as regulatory liabilities. Regulatory assets and liabilities are subsequently amortized into operating expenses and revenues over various future periods. Regulatory assets and liabiliti

Significant business acquisitio

Significant business acquisitions and other transactions	12 Months Ended
	Dec. 31, 2024
Business Combinations [Abstract]
Significant business acquisitions and other transactions	(2) 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 travel centers and fuel-only retail locations across the U.S. and in 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 October 19, 2022 , Berkshire acquired all of the outstanding common stock of Alleghany Corporation (“Alleghany”) for $ 11.5 billion, which operates property and casualty insurance and reinsurance businesses. Acquired assets were $ 35.6 billion, including cash and investments of $ 19.7 billion and goodwill of $ 3.9 billion, which is not expected to be deductible for income tax purposes. Liabilities were $ 24.1 billion, including unpaid losses and loss adjustment expenses of $ 15.1 billion. Certain unaudited pro forma revenue and consolidated earnings (loss) data for the year ended December 31, 2022 as if the Alleghany and Pilot acquisitions were completed on the same terms at the beginning of 2022 follows (in millions, except per share amounts). 2022 Revenues $ 383,115 Net earnings (loss) attributable to Berkshire shareholders ( 23,947 ) Net earnings (loss) per equivalent Class A common share ( 16,303 ) On September 30, 2024, Berkshire Hathaway Energy Company (“BHE”) repurchased 5.85 % of its outstanding common stock held by certain noncontrolling BHE shareholders for $ 2.9 billion. We recorded the difference between the value of the consideration paid for the noncontrolling interests acquired and the carrying value in capital in excess of par value. Additionally, in September and October 2024, Berkshire acquired the remaining 2.12 % of BHE’s outstanding common stock held by noncontrolling shareholders in exchange for 2,291,631 shares of Berkshire Class B common stock valued at $ 1.045 billion. After these transactions, BHE became a wholly-owned subsidiary of Berkshire. Notes to Consolidated Financial Statements (2) Significant business acquisitions and other transactions On September 1, 2023 , a BHE subsidiary acquired an additional 50 % limited partner interest in Cove Point LNG, LP (“Cove Point”) for $ 3.3 billion, which increased our economic interest from 25 % to 75 %. Prior to the transaction, we also held 100 % of the general partner interest and we consolidated Cove Point for financial reporting purposes. Accordingly, the interest acquired was an acquisition of a noncontrolling interest. We recorded a ch arge of $ 667 million in 2023 to our capital in excess of par for the excess of the consideration paid over the carrying value of the noncontrolling interest acquired and deferred income tax assets arising from the transaction.

Investments in fixed maturity s

Investments in fixed maturity securities	12 Months Ended
	Dec. 31, 2024
Investments, Debt and Equity Securities [Abstract]
Investments in fixed maturity securities	(3) Investments in fixed maturity securities Investments in fixed maturity securities are summarized by type below (in millions). Amortized Unrealized Unrealized Fair December 31, 2024 U.S. Treasury, U.S. government corporations and agencies $ 4,447 $ 16 $ ( 4 ) $ 4,459 Foreign governments 9,443 16 ( 97 ) 9,362 Corporate and other 1,324 225 ( 6 ) 1,543 $ 15,214 $ 257 $ ( 107 ) $ 15,364 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 and other 1,429 262 ( 7 ) 1,684 $ 23,525 $ 334 $ ( 101 ) $ 23,758 As of December 31, 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 December 31, 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-backed Total Amortized cost $ 10,228 $ 4,202 $ 532 $ 123 $ 129 $ 15,214 Fair value 10,107 4,267 718 133 139 15,364

Investments in equity securitie

Investments in equity securities	12 Months Ended
	Dec. 31, 2024
Investments, Debt and Equity Securities [Abstract]
Investments in equity securities	(4) Investments in equity securities Investments in equity securities are summarized as follows (in millions). Cost Net Fair December 31, 2024 Banks, insurance and finance $ 15,707 $ 75,936 $ 91,643 Consumer products 12,658 92,091 104,749 Commercial, industrial and other 47,141 28,055 75,196 $ 75,506 $ 196,082 $ 271,588 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 Notes to Consolidated Financial Statements (4) Investments in equity securities Our investments in equity securities over the years have been concentrated in relatively few companies. The fair value of our five largest holdings at December 31, 2024 and 2023 represented 71 % and 79 % , respectively, of the aggregate fair value of our equity securities shown in the preceding tables. The five largest holdings at each date were American Express Company, Apple Inc., Bank of America Corporation, The Coca-Cola Company and Chevron Corporation. Since 2019, we have also owned non-voting Cumulative Perpetual Preferred Stock of Occidental Petroleum Corporation (“Occidental”) and Occidental common stock warrants. Our investments in the Occidental preferred stock and Occidental common stock warrants are recorded at fair value and included as equity securities in our Consolidated Balance Sheets, as such investments are not in-substance common stock under GAAP and are not eligible for the equity method. We account for our investment in Occidental common stock under the equity method. See Note 5. 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. As of December 31, 2024 , our investment in Occidental preferred stock had an aggregate liquidation value of approximately $ 8.5 billion. During 2023, Occidental issued mandatory redemption notifications for approximately $ 1.5 billion of the aggregate liquidation value due to excess distributions by Occidental to its common stockholders, as defined under the terms of the Occidental preferred stock certificate of designations. The Occidental common stock warrants allow us to purchase up to 83.86 million shares of Occidental common stock at an exercise price of $ 59.62 per share. The warrants are exercisable in whole or in part until one year after the date the preferred stock is fully redeemed. As of December 31, 2024 , we owned 151.6 million shares of American Express Company (“American Express”) common stock representing 21.6 % of the outstanding common stock of American Express. Since 1995, we have been party to an agreement with American Express whereby we agreed to vote a significant portion of our shares in accordance with the recommendations of the American Express Board of Directors. We have also agreed to passivity commitments as requested by the Board of Governors of the Federal Reserve System, which collectively, in our judgment, restrict our ability to exercise significant influence over the operating and financial policies of American Express. Accordingly, we do not use the equity method with respect to our investment in American Express common stock and we continue to record our investment at fair value.

Equity method investments

Equity method investments	12 Months Ended
	Dec. 31, 2024
Equity Method Investments and Joint Ventures [Abstract]
Equity method investments	(5) Equity method investments Berkshire and its subsidiaries hold investments in certain businesses that are accounted for pursuant to the equity method. The most significant of these are our investments in the common stock of The Kraft Heinz Company (“Kraft Heinz”) and Occidental. We began acquiring common stock of Occidental in 2022 and our aggregate voting interest in Occidental common stock exceeded 20 % on August 4, 2022. We adopted the equity method as of that date. As of December 31, 2024, we owned 27.2 % of the Kraft Heinz outstanding common stock and 28.2 % of the outstanding Occidental common stock which excludes the potential effect of the exercise of Occidental’s outstanding 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. 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 commercial/multi-family real estate loans. Berkadia’s commercial paper borrowing capacity (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 carrying values of these investments are included in the following table (in millions). Carrying Value Fair Value December 31, December 31, 2024 2023 2024 2023 Kraft Heinz $ 13,395 $ 13,230 $ 9,994 $ 12,035 Occidental 17,287 15,410 13,053 14,552 Other 452 426 $ 31,134 $ 29,066 Notes to Consolidated Financial Statements (5) Equity method investments Kraft Heinz and Occidental common stocks are publicly traded. As of December 31, 2024, the excess of our carrying value over the fair value of each of these investments based on their respective market prices was approximately 25 % of the carrying value. We evaluated these investments for other-than-temporary impairment as of December 31, 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. As of December 31, 2024, the carrying values of our investments in Kraft Heinz and Berkadia approximated our share of shareowners’ equity of each of these entities. The carrying value of our investment in Occidental common stock exceeded our share of its shareholders’ equity as of September 30, 2024 by approximately $ 9.9 billion. Based upon the limited information available to us, we concluded the excess represents goodwill. As described in Note 2, 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. Occidental’s financial information is not available in time for concurrent reporting in our Consolidated Financial Statements. Therefore, we report the equity method effects for Occidental on a one-quarter lag. Our earnings and distributions received from equity method investments are summarized in the following table (in millions). Equity in Earnings Distributions Received Year ended December 31, Year ended December 31, 2024 2023 2022 2024 2023 2022 Kraft Heinz $ 745 $ 758 $ 628 $ 521 $ 521 $ 521 Occidental 1,005 1,077 323 207 142 24 Other 91 138 912 65 58 284 $ 1,841 $ 1,973 $ 1,863 $ 793 $ 721 $ 829 Summarized consolidated financial information of Kraft Heinz follows (in millions). December 28, December 30, Assets $ 88,287 $ 90,339 Liabilities 38,962 40,617 Year ended December 28, December 30, December 31, Sales $ 25,846 $ 26,640 $ 26,485 Net earnings attributable to common shareholders 2,744 2,855 2,363 Summarized consolidated financial information of Occidental follows (in millions). September 30, September 30, Assets $ 85,803 $ 71,287 Liabilities 50,869 42,515 Twelve months ending September 30, 2024 2023 Total revenues and other income $ 27,572 $ 29,715 Net earnings attributable to common shareholders 3,703 4,471

Investment gains (losses)

Investment gains (losses)	12 Months Ended
	Dec. 31, 2024
Investments, Debt and Equity Securities [Abstract]
Investment gains (losses)	(6) Investment gains (losses) Investment gains (losses) for each of the three years ending December 31, 2024 are summarized as follows (in millions). 2024 2023 2022 Investment gains (losses): Equity securities: Change in unrealized investment gains (losses) during the year on $ 49,297 $ 69,144 $ ( 63,120 ) Investment gains (losses) during the year on securities sold 3,523 2,698 ( 3,927 ) 52,820 71,842 ( 67,047 ) Fixed maturity securities: Gross realized gains 28 139 134 Gross realized losses ( 71 ) ( 86 ) ( 684 ) Other 22 2,960 ( 302 ) $ 52,799 $ 74,855 $ ( 67,899 ) Equity securities gains and losses include unrealized gains and losses from changes in fair values during the year on equity securities we still own, as well as gains and losses on securities we sold during the year. As shown in the Consolidated Statements of Cash Flows, our proceeds from sales of equity securities were approximately $ 143.4 billion in 2024 , $ 40.6 billion in 2023 and $ 33.7 billion in 2022. In the preceding table, investment gains and losses on equity securities sold during the year represent the difference between the sales proceeds and the fair value of the equity securities sold at the beginning of the applicable year or, if later, the purchase date. Our taxable gains and losses on equity securities sold are generally the difference between the proceeds from sales and cost at the acquisition date. Equity securities sold produced taxable gains of $ 101.1 billion in 2024, $ 5.0 billion in 2023 and $ 769.0 million in 2022 . Other investment gains included approximately $ 3.0 billion in 2023 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	12 Months Ended
	Dec. 31, 2024
Receivables [Abstract]
Loans and finance receivables	(7) Loans and finance receivables Loans and finance receivables are summarized as follows (in millions). December 31, 2024 2023 Loans and finance receivables, before allowances and discounts $ 29,700 $ 26,289 Allowances for credit losses ( 1,134 ) ( 950 ) Unamortized acquisition discounts and points ( 768 ) ( 658 ) $ 27,798 $ 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 each of the three years ending December 31, 2024 follow (in millions). 2024 2023 2022 Balance at the beginning of the year $ 950 $ 856 $ 765 Provision for credit losses 298 169 124 Charge-offs, net of recoveries ( 114 ) ( 75 ) ( 33 ) Balance at December 31 $ 1,134 $ 950 $ 856 Notes to Consolidated Financial Statements (7) Loans and finance receivables At December 31, 2024, substantially all manufactured and site-built home loan balances 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 credit loss allowances, by year of loan origination as of December 31, 2024 follows (in millions). Origination Year 2024 2023 2022 2021 2020 Prior Total Performing $ 6,578 $ 4,969 $ 3,651 $ 3,052 $ 2,358 $ 8,172 $ 28,780 Non-performing 13 22 16 11 10 45 117 $ 6,591 $ 4,991 $ 3,667 $ 3,063 $ 2,368 $ 8,217 $ 28,897

Other receivables

Other receivables	12 Months Ended
	Dec. 31, 2024
Receivables [Abstract]
Other receivables	(8) Other receivables Other receivables are comprised of the following (in millions). December 31, 2024 2023 Insurance and other: Insurance premiums receivable $ 18,548 $ 19,052 Reinsurance recoverables 5,177 7,060 Trade receivables 15,638 16,450 Other 5,199 4,383 Allowances for credit losses ( 675 ) ( 684 ) $ 43,887 $ 46,261 Railroad, utilities and energy: Trade receivables $ 3,764 $ 4,034 Other 862 1,114 Allowances for credit losses ( 123 ) ( 149 ) $ 4,503 $ 4,999 Aggregate provisions for credit losses with respect to receivables in the preceding table were $ 469 million in 2024, $ 513 million in 2023 and $ 409 million in 2022. Charge-offs, net of recoveries, were $ 498 million in 2024, $ 474 million in 2023 and $ 432 million in 2022.

Inventories

Inventories	12 Months Ended
	Dec. 31, 2024
Inventory Disclosure [Abstract]
Inventories	(9) Inventories Inventories of our insurance and other businesses are comprised of the following (in millions). December 31, 2024 2023 Raw materials $ 5,421 $ 6,026 Work in process and other 3,150 3,345 Finished manufactured goods 4,898 4,969 Goods acquired for resale 10,539 11,516 $ 24,008 $ 25,856 Inventories, materials and supplies of our railroad, utilities and energy businesses are included in other assets and were approximately $ 3.0 billion at December 31, 2024 and $ 2.5 billion at December 31, 2023.

Property, plant and equipment i

Property, plant and equipment including equipment held for lease	12 Months Ended
	Dec. 31, 2024
Property, plant and equipment including equipment held for lease	(10) Property, plant and equipment A summary of property, plant and equipment of our insurance and other businesses follows (in millions). December 31, 2024 2023 Land, buildings and improvements $ 20,735 $ 19,598 Machinery and equipment 32,475 31,865 Furniture, fixtures and other 5,501 5,850 58,711 57,313 Accumulated depreciation ( 28,640 ) ( 27,114 ) $ 30,071 $ 30,199 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. December 31, 2024 2023 Railroad: Land, track structure and other roadway $ 74,093 $ 71,692 Locomotives, freight cars and other equipment 15,766 16,256 Construction in progress 1,813 1,715 91,672 89,663 Accumulated depreciation ( 20,411 ) ( 19,464 ) 71,261 70,199 Utilities and energy: Utility generation, transmission and distribution systems $ 103,015 $ 96,195 Interstate natural gas pipeline assets 20,237 19,226 Independent power plants and other 14,840 14,781 Construction in progress 8,793 9,267 146,885 139,469 Accumulated depreciation ( 43,116 ) ( 40,221 ) 103,769 99,248 $ 175,030 $ 169,447 Depreciation expense for each of the three years ending December 31, 2024 is summarized below (in millions). 2024 2023 2022 Insurance and other $ 3,117 $ 2,898 $ 2,276 Railroad, utilities and energy 6,514 6,494 6,181 $ 9,631 $ 9,392 $ 8,457
Equipment held for lease [Member]
Property, plant and equipment including equipment held for lease	(11) 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). December 31, 2024 2023 Railcars $ 10,137 $ 10,031 Aircraft 14,201 12,537 Other 5,686 5,576 30,024 28,144 Accumulated depreciation ( 12,196 ) ( 11,197 ) $ 17,828 $ 16,947 Depreciation expense for equipment held for lease was $ 1,429 million in 2024, $ 1,266 million in 2023 and $ 1,209 million in 2022. Operating lease revenues for each of the three years ending December 31, 2024 are summarized below (in millions). 2024 2023 2022 Fixed lease revenue $ 6,456 $ 5,902 $ 5,184 Variable lease revenue 2,771 2,514 2,330 $ 9,227 $ 8,416 $ 7,514 A summary of future operating lease receipts as of December 31, 2024 follows (in millions). 2025 2026 2027 2028 2029 Thereafter Total $ 4,263 $ 3,455 $ 2,596 $ 1,724 $ 769 $ 339 $ 13,146

Leases

Leases	12 Months Ended
	Dec. 31, 2024
Leases [Abstract]
Leases	(12) Leases We are party to contracts where we lease property from others under contracts classified as operating leases. We primarily lease buildings, offices, facilities and equipment. Operating lease right-of-use assets are included in other assets and operating lease liabilities are included in accounts payable, accruals and other liabilities . Information related to our operating leases follows (dollars in millions). Right-of-use assets Lease liabilities Weighted average Weighted average December 31, 2024 $ 5,843 $ 5,996 7.5 4.5 % December 31, 2023 5,277 5,299 7.0 4.2 % A summary of our remaining future operating lease payments reconciled to lease liabilities as of December 31, 2024 and December 31, 2023 follows (in millions). Year 1 Year 2 Year 3 Year 4 Year 5 Thereafter Total Amount Lease December 31: 2024 $ 1,491 $ 1,161 $ 982 $ 766 $ 600 $ 2,197 $ 7,197 $ ( 1,201 ) $ 5,996 2023 1,422 1,172 815 666 463 1,680 6,218 ( 919 ) 5,299 Components of operating lease expense for each of the three years ending December 31, 2024 are summarized as follows (in millions). 2024 2023 2022 Operating lease expense $ 1,652 $ 1,535 $ 1,361 Short-term lease expense 171 219 233 Variable lease expense 225 216 217 $ 2,048 $ 1,970 $ 1,811

Goodwill and other intangible a

Goodwill and other intangible assets	12 Months Ended
	Dec. 31, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and other intangible assets	(13) Goodwill and other intangible assets Reconciliations of the changes in the carrying value of goodwill during 2024 and 2023 follow (in millions). December 31, 2024 2023 Balance at the beginning of the year* $ 84,626 $ 78,119 Business acquisitions 87 7,347 Other, including acquisition period remeasurements and foreign currency translation ( 833 ) ( 840 ) Balance at the end of the year* $ 83,880 $ 84,626 * Net of accumulated goodwill impairments of $ 11.5 billion as of December 31, 2024, $ 11.1 billion as of December 31, 2023 and $ 11.0 billion as of December 31, 2022. Other intangible assets are summarized below (in millions). December 31, 2024 December 31, 2023 Gross Accumulated Net Gross Accumulated Net Insurance and other: Customer relationships $ 30,941 $ 8,840 $ 22,101 $ 30,832 $ 8,048 $ 22,784 Trademarks and trade names 9,007 1,041 7,966 8,997 899 8,098 Patents and technology 5,375 4,359 1,016 5,238 4,109 1,129 Other 5,551 1,996 3,555 5,764 1,891 3,873 $ 50,874 $ 16,236 $ 34,638 $ 50,831 $ 14,947 $ 35,884 Railroad, utilities and energy: Customer relationships and contracts $ 1,553 $ 728 $ 825 $ 1,565 $ 644 $ 921 Other 437 126 311 450 115 335 $ 1,990 $ 854 $ 1,136 $ 2,015 $ 759 $ 1,256 Intangible assets of the railroad, utilities and energy businesses are included in other assets in our Consolidated Balance Sheets. Intangible assets with indefinite lives were $ 18.9 billion as of December 31, 2024 and December 31, 2023 and primarily related to certain customer relationships and trademarks and trade names. Intangible asset amortization expense was $ 1.8 billion in 2024 and 2023 and $ 1.2 billion in 2022. Estimated amortization expense over the next five ye ars follo ws (in billions): 2025 – $ 1.7 ; 2026 – $ 1.6 ; 2027 – $ 1.4 ; 2028 – $ 1.4 and 2029 – $ 1.3 .

Supplemental cash flow informat

Supplemental cash flow information	12 Months Ended
	Dec. 31, 2024
Supplemental Cash Flow Elements [Abstract]
Supplemental cash flow information	(14) Supplemental cash flow information A summary of supplemental cash flow information follows (in millions). 2024 2023 2022 Cash paid during the year for: Income taxes $ 28,544 $ 7,765 $ 4,236 Interest: Insurance and other 1,362 1,670 1,150 Railroad, utilities and energy 3,577 3,327 3,195 Non-cash investing and financing activities: Liabilities assumed in connection with business acquisitions 22 10,938 24,186 Operating lease liabilities arising from obtaining right-of-use assets 2,007 1,645 1,118 Class B common stock issued in exchange for noncontrolling interests 1,045 — —

Dividend restrictions - Insuran

Dividend restrictions - Insurance subsidiaries	12 Months Ended
	Dec. 31, 2024
Equity [Abstract]
Dividend restrictions - Insurance subsidiaries	(15) Dividend restrictions – Insurance subsidiaries Payments of dividends by our insurance subsidiaries are restricted by insurance statutes and regulations. Without prior regulatory approval, our principal insurance subsidiaries may declare up to approximately $ 31 billion as ordinary dividends during 2025. Investments in fixed maturity and equity securities and short-term investments on deposit with U.S. state insurance authorities in accordance with state insurance regulations were approximately $ 5.6 billion at December 31, 2024 and $ 5.2 billion at December 31, 2023. Combined shareholders’ equity of U.S.-based insurance subsidiaries determined pursuant to statutory accounting rules (Surplus as Regards Policyholders) was approximately $ 310 billion at December 31, 2024 and $ 303 billion at December 31, 2023. Statutory surplus differs from the corresponding amount based on GAAP due to differences in accounting for certain assets and liabilities. For instance, the recognition of deferred charges on retroactive reinsurance, life, annuity and health insurance benefits liabilities, deferred policy acquisition costs, unrealized gains on certain investments and deferred income taxes under GAAP differs from recognition under U.S. statutory reporting. In addition, the carrying values of certain assets, such as goodwill and non-insurance entities owned by our insurance subsidiaries, are not fully recognized for statutory reporting purposes.

Unpaid losses and loss adjustme

Unpaid losses and loss adjustment expenses	12 Months Ended
	Dec. 31, 2024
Insurance [Abstract]
Unpaid losses and loss adjustment expenses	(16) 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 17), for each of the three years ended December 31, 2024 follow (in millions). Net liabilities of acquired businesses in 2022 related to the acquisition of Alleghany’s insurance companies in October 2022. 2024 2023 2022 Balance at the beginning of the year: Gross liabilities $ 111,082 $ 107,472 $ 86,664 Reinsurance recoverable on unpaid losses ( 4,893 ) ( 5,025 ) ( 2,960 ) Net liabilities 106,189 102,447 83,704 Losses and loss adjustment expenses incurred: Current accident year 57,563 59,244 59,463 Prior accident years ( 2,322 ) ( 3,541 ) ( 2,672 ) Total 55,241 55,703 56,791 Losses and loss adjustment expenses paid: Current accident year ( 24,139 ) ( 25,184 ) ( 27,236 ) Prior accident years ( 26,436 ) ( 27,065 ) ( 23,083 ) Total ( 50,575 ) ( 52,249 ) ( 50,319 ) Foreign currency effect ( 297 ) 288 ( 508 ) Net liabilities of acquired businesses — — 12,779 Balance at December 31: Net liabilities 110,558 106,189 102,447 Reinsurance recoverable on unpaid losses 4,593 4,893 5,025 Gross liabilities $ 115,151 $ 111,082 $ 107,472 Our claim liabilities under property and casualty insurance and reinsurance contracts are based upon estimates of the ultimate claim costs associated with claim events that have occurred as of the balance sheet date and include estimates for incurred-but-not-reported (“IBNR”) claims. Losses and loss adjustment expenses incurred shown in the preceding table related to events occurring in the current year (“current accident year”) and events occurring in all prior years (“prior accident years”). Losses and loss adjustment expenses incurred and paid are net of reinsurance recoveries. Current accident year incurred losses included losses from significant catastrophe events (losses exceeding $ 150 million per event) of approximately $ 1.5 billion in 2024, $ 925 million in 2023 and $ 3.1 billion in 2022. Current accident year incurred losses for private passenger auto insurance declined in 2024 compared to 2023, reflecting lower claims frequencies and higher average claims severities. Current accident year incurred losses in 2023 also reflected a decline in private passenger auto insurance losses and the impact of the Alleghany acquisition compared to 2022. Notes to Consolidated Financial Statements (16) Unpaid losses and loss adjustment expenses We recorded net reductions of estimated ultimate liabilities for prior accident years of $ 2.3 billion in 2024, $ 3.5 billion in 2023 and $ 2.7 billion in 2022, which produced corresponding reductions in losses and loss adjustment expenses incurred in those periods. These reductions, as percentages of the net liabilities at the beginning of each year, were 2.2 % in 2024, 3.5 % in 2023 and 3.2 % in 2022. Estimated ultimate liabilities for prior accident years of our primary insurance businesses declined $ 602 million in 2024, $ 2.1 billion in 2023 and $ 1.1 billion in 2022. The decline in estimated liabilities in 2024 reflected lower-than-expected private passenger auto, medical professional liability and property losses, partially offset by increased casualty losses. The estimated liability reductions in 2023 and 2022 were primarily from private passenger auto, medical professional liability and property coverages. Estimated ultimate liabilities for prior accident years of our reinsurance businesses were reduced $ 1.7 billion in 2024, $ 1.4 billion in 2023 and $ 1.6 billion in 2022. The reductions in 2024 and 2023 were primarily attributable to lower-than-expected property losses, while the reductions in 2022 were attributable to both property and casualty losses. Estimated net claim liabilities for environmental and asbestos exposures, excluding liabilities under retroactive reinsurance contracts, were approximately $ 1.9 billion at December 31, 2024 and $ 2.0 billion at December 31, 2023. These liabilities are subject to change due to changes in the legal and regulatory environment, among other factors. We are unable to reliably estimate additional losses or a range of losses that are reasonably possible to arise from these factors. Disaggregated information concerning our claim liabilities is provided below and in the pages that follow for GEICO, Berkshire Hathaway Primary Group (“BH Primary”) and Berkshire Hathaway Reinsurance Group (“BHRG”). In this discussion, “claim-tail” refers to the period between the claim occurrence date and claim settlement or payment date. A reconciliation of the disaggregated net unpaid losses and allocated loss adjustment expenses (the latter referred to as “ALAE”) to our consolidated claim liabilities as of December 31, 2024 follows (in millions). GEICO BH Primary BHRG Physical Auto Medical Workers’ Property Casualty Total Unpaid losses and ALAE, net $ 885 $ 20,818 $ 9,432 $ 24,335 $ 15,851 $ 33,350 $ 104,671 Reinsurance recoverable 3 884 29 1,473 634 1,369 4,392 Unallocated loss adjustment 2,414 Other losses and loss adjustment 3,674 Unpaid losses and loss adjustment $ 115,151 GEICO GEICO’s claim liabilities predominantly relate to various types of private passenger auto liability and physical damage claims. For such claims, we establish and evaluate unpaid claim liabilities using standard actuarial loss development methods and techniques. The actuarial methods utilize historical claims data, adjusted when deemed appropriate to reflect perceived changes in loss patterns. Claim liabilities include average, case, case development and IBNR estimates. Average liabilities are based on expected severities for newly reported physical damage and liability claims prior to establishing individual case reserves when insufficient time or information is available for specific claim estimates and for large volumes of minor physical damage claims that are quickly settled. Case loss estimates for liability claims, including estimates for loss adjustment expenses, are based on the facts and merits of the claim. Claim estimates for liability coverages normally reflect greater uncertainty than for physical damage coverages, primarily due to the longer claim-tails, the greater chance of litigation and the time needed to evaluate facts at the time the case estimate is first established. Consequently, additional case development liabilities are established, which are usually percentages of the case liabilities. For unreported claims, IBNR claim liabilities are estimated by projecting the ultimate number of claims expected (reported and unreported) for each significant coverage based on historical data, from which reported claims are deducted to produce the estimated number of unreported claims. The product of the average cost per unreported claim and the number of unreported claims produces the IBNR liability estimate. We may record supplemental IBNR liabilities in certain situations when actuarial techniques are difficult to apply. Notes to Consolidated Financial Statements (16) Unpaid losses and loss adjustment expenses GEICO’s net auto physical damage and liability losses and ALAE incurred and paid are summarized by accident year below. IBNR and case development liabilities are as of December 31, 2024 and are net of estimated salvage and subrogation recoveries. Claim counts are established when accidents that could result in a liability are reported and are based on policy coverage. Each claim event may generate claims under multiple coverages and may result in multiple counts. The “Cumulative Number of Reported Claims” includes the combined number of reported claims for all auto policy coverages. Dollars are in millions. Physical Damage Losses and ALAE Incurred through December 31, Cumulative Accident 2023* 2024 IBNR and Case Reported 2023 $ 12,273 $ 11,900 $ 111 7,430 2024 11,095 ( 454 ) 6,380 Losses and ALAE incurred $ 22,995 Cumulative Losses and ALAE Paid through December 31, Accident 2023* 2024 2023 $ 11,567 $ 11,771 2024 10,495 Losses and ALAE paid 22,266 Net unpaid losses and ALAE for 2023 – 2024 accident years 729 Net unpaid losses and ALAE for accident years before 2023 156 Net unpaid losses and ALAE $ 885 Auto Liability Losses and ALAE Incurred through December 31, Cumulative Accident 2020* 2021* 2022* 2023* 2024 IBNR and Case Reported 2020 $ 14,637 $ 14,024 $ 13,697 $ 13,593 $ 13,462 $ 382 2,127 2021 17,481 17,457 17,229 17,033 907 2,457 2022 19,645 18,903 18,818 2,065 2,387 2023 17,948 18,073 3,864 1,956 2024 17,081 4,730 1,694 Losses and ALAE incurred $ 84,467 Cumulative Losses and ALAE Paid through December 31, Accident 2020* 2021* 2022* 2023* 2024 2020 $ 5,395 $ 9,839 $ 11,794 $ 12,608 $ 12,946 2021 6,450 12,681 14,863 15,796 2022 7,614 13,838 16,031 2023 7,191 12,682 2024 7,084 Losses and ALAE paid 64,539 Net unpaid losses and ALAE for 2020 – 2024 accident years 19,928 Net unpaid losses and ALAE for accident years before 2020 890 Net unpaid losses and ALAE $ 20,818 * Unaudited required supplemental information Notes to Consolidated Financial Statements (16) Unpaid losses and loss adjustment expenses BH Primary BH Primary’s liabilities for unpaid losses and loss adjustment expenses primarily derive from medical professional liability and workers’ compensation and other casualty insurance, which includes commercial auto and general liability insurance. Net losses and ALAE incurred and paid are summarized by accident year in the following tables, disaggregated by medical professional liability and workers’ compensation and other casualty coverages. IBNR and case development liabilities are as of December 31, 2024. The cumulative number of reported claims reflects the number of individual claimants and includes claims that ultimately resulted in no liability or payment. Dollars are in millions. Medical Professional Liability Estimates of the ultimate expected losses and loss adjustment expenses incurred for medical professional claim liabilities are based on a variety of commonly accepted actuarial methodologies, such as the paid and incurred development method and Bornhuetter-Ferguson based methods, as well as other techniques that consider insured loss exposures and historical and expected loss trends, among other factors. These methodologies produce loss estimates from which we determine our best estimate. In addition, we study developments in older accident years and adjust initial loss estimates to reflect recent developments based upon claim age, coverage and litigation experience. Losses and ALAE Incurred through December 31, Cumulative Accident 2015* 2016* 2017* 2018* 2019* 2020* 2021* 2022* 2023* 2024 IBNR and Case Reported 2015 $ 1,374 $ 1,342 $ 1,269 $ 1,290 $ 1,218 $ 1,157 $ 1,093 $ 1,033 $ 1,016 $ 1,010 $ 37 12 2016 1,392 1,416 1,414 1,394 1,341 1,288 1,216 1,188 1,172 78 15 2017 1,466 1,499 1,495 1,474 1,382 1,349 1,315 1,310 89 21 2018 1,602 1,650 1,659 1,580 1,616 1,606 1,583 140 24 2019 1,670 1,691 1,663 1,614 1,534 1,579 180 22 2020 1,704 1,751 1,698 1,631 1,606 369 33 2021 1,852 1,855 1,787 1,714 718 27 2022 1,927 1,912 1,846 981 25 2023 1,964 1,918 1,428 27 2024 2,004 1,793 22 Losses and ALAE incurred $ 15,742 Cumulative Losses and ALAE Paid through December 31, Accident 2015* 2016* 2017* 2018* 2019* 2020* 2021* 2022* 2023* 2024 2015 $ 23 $ 108 $ 218 $ 382 $ 543 $ 663 $ 719 $ 799 $ 843 $ 879 2016 22 115 274 461 620 712 822 908 957 2017 27 128 300 457 582 739 877 977 2018 35 166 367 543 728 949 1,080 2019 39 160 314 536 757 963 2020 34 148 321 531 767 2021 36 136 333 548 2022 38 182 441 2023 28 156 2024 34 Losses and ALAE paid 6,802 Net unpaid losses and ALAE for 2015 – 2024 accident years 8,940 Net unpaid losses and ALAE for accident years before 2015 492 Net unpaid losses and ALAE $ 9,432 * Unaudited required supplemental information Notes to Consolidated Financial Statements (16) Unpaid losses and loss adjustment expenses Workers’ Compensation and Other Casualty We evaluate ultimate loss and loss adjustment expense estimates for workers’ compensation and other casualty claims using a combination of commonly accepted actuarial methodologies such as the Bornhuetter-Ferguson and chain-ladder approaches using paid and incurred loss data. Paid and incurred loss data is segregated and analyzed by state due to the different state regulatory frameworks that may impact the duration and amount of loss payments. We also separately study the various components of liabilities, such as employee lost wages, medical expenses and the costs of claims investigations and administration. We establish case liabilities for reported claims based upon the facts and circumstances of the claim. The excess of the ultimate projected losses, including the case development estimates over the case-basis liabilities, is included in IBNR liabilities. Losses and ALAE Incurred through December 31, Cumulative Accident 2015* 2016* 2017* 2018* 2019* 2020* 2021* 2022* 2023* 2024 IBNR and Case Reported 2015 $ 2,580 $ 2,539 $ 2,455 $ 2,426 $ 2,428 $ 2,402 $ 2,408 $ 2,393 $ 2,358 $ 2,367 $ 178 120 2016 2,931 2,848 2,793 2,772 2,815 2,825 2,864 2,840 2,809 277 125 2017 3,473 3,337 3,299 3,310 3,322 3,320 3,321 3,357 395 143 2018 3,998 3,886 3,967 4,030 4,091 4,177 4,230 570 164 2019 4,584 4,623 4,692 4,763 4,847 4,919 691 185 2020 5,030 4,881 4,775 4,774 4,866 1,167 157 2021 5,899 5,856 5,882 5,983 1,923 318 2022 6,796 6,757 6,866 2,801 316 2023 7,299 7,363 3,887 187 2024 7,962 5,552 169 Losses and ALAE incurred $ 50,722 Cumulative Losses and ALAE Paid through December 31, Accident 2015* 2016* 2017* 2018* 2019* 2020* 2021* 2022* 2023* 2024 2015 $ 329 $ 804 $ 1,187 $ 1,507 $ 1,766 $ 1,873 $ 1,966 $ 2,041 $ 2,070 $ 2,095 2016 373 908 1,359 1,765 1,998 2,140 2,303 2,377 2,420 2017 480 1,133 1,645 2,050 2,279 2,492 2,673 2,784 2018 583 1,340 1,902 2,324 2,746 3,120 3,396 2019 725 1,598 2,214 2,898 3,430 3,812 2020 736 1,498 2,066 2,598 3,138 2021 869 1,751 2,440 3,168 2022 962 2,012 2,905 2023 1,056 2,152 2024 1,245 Losses and ALAE paid 27,115 Net unpaid losses and ALAE for 2015 – 2024 accident years 23,607 Net unpaid losses and ALAE for accident years before 2015 728 Net unpaid losses and ALAE $ 24,335 * Unaudited required supplemental information BHRG We use a variety of methodologies to establish BHRG’s estimates for property and casualty claim liabilities. These methodologies include paid and incurred loss development techniques, incurred and paid loss Bornhuetter-Ferguson techniques and frequency and severity techniques, as well as ground-up techniques when appropriate. Notes to Consolidated Financial Statements (16) Unpaid losses and loss adjustment expenses Our claim liabilities are principally a function of reported losses from ceding companies, case development and IBNR liability estimates. Case loss estimates are reported either individually or in bulk as provided under the terms of the contracts. We may independently evaluate case losses reported by the ceding company, and if deemed appropriate, establish additional case liabilities based on our estimates. Estimated IBNR liabilities are affected by expected case loss emergence patterns and expected loss ratios, which are evaluated as groups of contracts with similar exposures or on a contract-by-contract basis. Estimated case and IBNR liabilities for major catastrophe events are generally based on a per-contract assessment of the ultimate cost associated with the individual loss event. Claim count data is not provided consistently by ceding companies under our contracts or is otherwise considered unreliable. BHRG’s net losses and ALAE incurred and paid are disaggregated and summarized by accident year based on losses that are expected to have shorter claim-tails (property) and losses expected to have longer claim-tails (casualty). Under certain contracts, the coverage can apply to multiple lines of business written by the ceding company, whether property, casualty or combined, and the ceding company may not report loss data by such lines consistently, if at all. In those instances, we allocated losses to property and casualty coverages based on internal estimates. IBNR and case development liabilities are as of December 31, 2024. Dollars are in millions. Property Losses and ALAE Incurred through December 31, Accident 2015* 2016* 2017* 2018* 2019* 2020* 2021* 2022* 2023* 2024 IBNR and Case 2015 $ 3,587 $ 3,392 $ 2,827 $ 3,218 $ 3,214 $ 3,236 $ 3,238 $ 3,232 $ 3,255 $ 3,225 $ 94 2016 3,905 4,492 4,170 4,134 4,132 4,121 4,099 4,088 4,091 30 2017 6,374 6,071 5,893 5,767 5,689 5,608 5,590 5,577 51 2018 5,456 5,542 5,402 5,260 5,267 5,218 5,238 207 2019 4,951 5,064 4,838 4,537 4,488 4,447 112 2020 6,914 7,188 6,825 6,620 6,450 376 2021 8,063 7,919 7,585 7,289 450 2022 8,852 8,412 7,916 1,102 2023 7,953 7,379 1,632 2024 7,750 4,225 Losses and ALAE Incurred $ 59,362 Cumulative Losses and ALAE Paid through December 31, Accident 2015* 2016* 2017* 2018* 2019* 2020* 2021* 2022* 2023* 2024 2015 $ 669 $ 1,793 $ 2,196 $ 2,414 $ 2,522 $ 2,705 $ 2,791 $ 2,843 $ 2,917 $ 2,966 2016 913 2,203 2,662 3,151 3,419 3,615 3,724 3,802 3,889 2017 1,346 3,494 4,564 4,915 5,150 5,343 5,432 5,456 2018 1,204 3,073 3,709 3,992 4,236 4,444 4,571 2019 1,009 2,826 3,532 3,856 4,018 4,082 2020 1,252 3,569 4,613 5,275 5,546 2021 1,621 4,070 5,377 6,073 2022 1,813 4,322 5,588 2023 1,771 4,107 2024 1,720 Losses and ALAE Paid 43,998 Net unpaid losses and ALAE for 2015 – 2024 accident years 15,364 Net unpaid losses and ALAE for accident years before 2015 487 Net unpaid losses and ALAE $ 15,851 * Unaudited required supplemental information Notes to Consolidated Financial Statements (16) Unpaid losses and loss adjustment expenses Casualty Losses and ALAE Incurred through December 31, Accident 2015* 2016* 2017* 2018* 2019* 2020* 2021* 2022* 2023* 2024 IBNR and Case 2015 $ 3,409 $ 3,615 $ 3,655 $ 3,568 $ 3,426 $ 3,388 $ 3,351 $ 3,298 $ 3,300 $ 3,276 $ 311 2016 3,777 3,987 3,891 3,859 3,808 3,765 3,735 3,763 3,793 370 2017 4,028 4,462 4,339 4,232 4,164 4,154 4,211 4,214 432 2018 4,875 5,523 5,476 5,345 5,273 5,359 5,429 647 2019 5,559 6,025 5,885 5,718 5,678 5,751 1,002 2020 6,203 6,215 6,033 6,079 6,053 1,371 2021 6,300 6,270 5,942 5,959 1,838 2022 6,047 6,092 6,045 2,829 2023 6,053 6,144 3,528 2024 6,093 4,660 Losses and ALAE incurred $ 52,757 Cumulative Losses and ALAE Paid through December 31, Accident 2015* 2016* 2017* 2018* 2019* 2020* 2021* 2022* 2023* 2024 2015 $ 445 $ 990 $ 1,425 $ 1,724 $ 1,996 $ 2,190 $ 2,338 $ 2,473 $ 2,582 $ 2,678 2016 653 1,355 1,795 2,143 2,414 2,607 2,782 2,957 3,095 2017 605 1,306 1,823 2,472 2,720 2,938 3,164 3,350 2018 693 1,737 2,786 3,252 3,631 3,948 4,224 2019 839 1,865 2,414 3,181 3,727 4,094 2020 866 1,900 2,709 3,373 3,967 2021 765 1,781 2,654 3,225 2022 620 1,333 1,963 2023 689 1,575 2024 678 Losses and ALAE paid 28,849 Net unpaid losses and ALAE for 2015 – 2024 accident years 23,908 Net unpaid losses and ALAE for accident years before 2015 9,442 Net unpaid losses and ALAE $ 33,350 * Unaudited required supplemental information Required supplemental unaudited average historical claims duration information based on the net losses and ALAE incurred and paid accident year data in the preceding tables follows. The percentages show the average portions of net losses and ALAE paid by each succeeding year, with year 1 representing the current accident year. Average Annual Percentage Payout of Losses Incurred by Age, Net of Reinsurance In Year 1 2 3 4 5 6 7 8 9 10 GEICO Physical Damage 97 % 3 % GEICO Auto Liability 41 % 31 % 13 % 7 % 4 % BH Primary Medical Professional Liability 2 % 8 % 12 % 14 % 13 % 12 % 8 % 8 % 4 % 4 % BH Primary Workers’ Compensation and Other Casualty 14 % 17 % 14 % 12 % 10 % 7 % 5 % 3 % 1 % 1 % BHRG Property 22 % 35 % 15 % 8 % 4 % 4 % 2 % 1 % 2 % 2 % BHRG Casualty 13 % 17 % 13 % 11 % 8 % 6 % 5 % 4 % 4 % 3 %

Retroactive reinsurance contrac

Retroactive reinsurance contracts	12 Months Ended
	Dec. 31, 2024
Insurance [Abstract]
Retroactive reinsurance contracts	(17) 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. Exposures may include significant 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 three years ended December 31, 2024 follow (in millions). 2024 2023 2022 Balance at the beginning of the year $ 34,647 $ 35,415 $ 37,855 Losses and loss adjustment expenses incurred 247 1,109 86 Losses and loss adjustment expenses paid ( 2,399 ) ( 1,934 ) ( 2,358 ) Foreign currency effect ( 52 ) 57 ( 168 ) Balance at December 31 $ 32,443 $ 34,647 $ 35,415 Losses and loss adjustment expenses incurred above $ 247 $ 1,109 $ 86 Deferred charge adjustments 698 375 769 Losses and loss adjustment expenses incurred, including deferred charge $ 945 $ 1,484 $ 855 We classify incurred and paid losses and loss adjustment expenses based on the inception dates of the contracts, which reflect when our exposure to losses began. We believe that analysis of losses incurred and paid by the accident year of the underlying event is irrelevant given that our exposure to losses incepted when the contract incepted. We also believe that the classification of reported claims and case development liabilities has little or no practical analytical value. Substantially all of the losses and loss adjustment expenses incurred and paid related to contracts written in prior years. Losses and loss adjustment expenses incurred include changes in estimated ultimate liabilities and related adjustments to deferred charge assets arising from the changes in the estimated timing and amount of loss payments. In 2023, we increased estimated ultimate liabilities under certain contracts by $ 1.1 billion, primarily attributable to revised estimates for asbestos, environmental and other casualty claims. Including the adjustments to related deferred charge assets, the increase in ultimate liabilities produced a net expense of approximately $ 650 million in 2023. Deferred charge assets on retroactive reinsurance contracts were $ 8.8 billion at December 31, 2024 and $ 9.5 billion at December 31, 2023. In establishing retroactive reinsurance claim liabilities, we analyze historical aggregate loss payment patterns and project losses under various probability-weighted scenarios. We expect the claim-tails for many contracts to be very long, with some lasting several decades. We monitor claim payment activity and review ceding company reports and other information concerning the underlying losses. We revise the expected timing and amounts of ultimate losses periodically or when significant events occur. We monitor evolving case law and its effect on asbestos, environmental and other mass tort claims. Changing laws or government regulations, as well as newly identified toxins and injury events, newly reported claims, new theories of liability, new contract interpretations and other factors could result in increases in these liabilities, which could be material to our results of operations. We are unable to reliably estimate the amount of additional net loss or the range of net loss that is reasonably possible. Our e stimates of ultimate liabilities for asbestos and environmental exposures under our contracts were approximately $ 11.9 billion at December 31, 2024 and $ 12.2 billion at December 31, 2023.

Long-duration insurance contrac

Long-duration insurance contracts	12 Months Ended
	Dec. 31, 2024
Insurance [Abstract]
Long-duration insurance contracts	(18) Long-duration insurance contracts A summary of our long-duration life, annuity and health insurance benefits liabilities disaggregated by our two principal product categories, periodic payment annuity ( “annuities”) and life and health insurance, follows (in millions). Other liabilities include IBNR claims and claims in the course of settlement. December 31, 2024 2023 Annuities $ 10,276 $ 11,212 Life and health 4,490 5,749 Other liabilities 2,850 3,252 $ 17,616 $ 20,213 Reconciliations of the liabilities for each of our principal product categories for each of the two years ended December 31, 2024 follow. This 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. Amounts are in millions. Annuities 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 — — ( 348 ) ( 829 ) Effect of actual from expected experience 3 5 ( 12,711 ) ( 352 ) Change in benefits, net ( 478 ) ( 470 ) 1,991 1,616 Interest accrual 550 537 1,234 1,787 Foreign currency effect 1 60 ( 867 ) 65 Balance at December 31 - original discount rates 11,757 11,681 55,170 65,871 Effect of changes in discount rate assumptions ( 1,481 ) ( 469 ) ( 11,386 ) ( 13,206 ) Balance at December 31 $ 10,276 $ 11,212 $ 43,784 $ 52,665 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 ( 416 ) ( 880 ) Effect of actual from expected experience ( 11,104 ) ( 181 ) Change in premiums, net 1,984 1,645 Interest accrual 1,099 1,566 Foreign currency effect ( 794 ) 46 Balance at December 31 - original discount rates 49,500 58,731 Effect of changes in discount rate assumptions ( 10,206 ) ( 11,815 ) Balance at December 31 $ 39,294 $ 46,916 Liability for future policy benefits: Balance at December 31 $ 10,276 $ 11,212 $ 4,490 $ 5,749 Reinsurance recoverables — — ( 46 ) ( 1,571 ) Balance at December 31, $ 10,276 $ 11,212 $ 4,444 $ 4,178 Liabilities for future policy benefits and reinsurance recoverables declined in 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 included in the effects of actual versus expected experience. Notes to Consolidated Financial Statements (18) Long-duration insurance contracts Other information relating to our long-duration insurance liabilities as of December 31, 2024 and 2023 follows (dollars in millions). Annuities Life and health 2024 2023 2024 2023 Undiscounted expected future gross premiums $ — $ — $ 100,413 $ 117,078 Discounted expected future gross premiums — — 58,881 66,692 Undiscounted expected future benefits 30,592 31,066 91,493 111,630 Weighted average discount rate 5.8 % 5.1 % 4.9 % 5.1 % Weighted average accretion rate 4.8 % 4.8 % 2.7 % 3.3 % Weighted average duration 16 years 18 years 13 years 13 years Gross premiums earned and interest expense before reinsurance ceded for each of the two years ended December 31, 2024 follows (in millions). Gross Premiums Interest Expense 2024 2023 2024 2023 Annuities $ — $ — $ 550 $ 537 Life and health 3,830 3,627 135 221

Notes payable and other borrowi

Notes payable and other borrowings	12 Months Ended
	Dec. 31, 2024
Debt Disclosure [Abstract]
Notes payable and other borrowings	(19) 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 December 31, 2024. Weighted December 31, Interest Rate 2024 2023 Insurance and other: Berkshire Hathaway Inc. (“Berkshire”): U.S. Dollar denominated due 2025 - 2047 3.5 % $ 3,749 $ 3,740 Euro denominated due 2025 - 2041 1.1 % 4,733 6,145 Japanese Yen denominated due 2025 - 2060 1.0 % 12,609 8,896 Berkshire Hathaway Finance Corporation (“BHFC”): U.S. Dollar denominated due 2027 - 2052 3.6 % 14,469 14,463 Great Britain Pound denominated due 2039 - 2059 2.5 % 2,156 2,191 Euro denominated due 2030 - 2034 1.8 % 1,290 1,374 Pilot Travel Centers (“Pilot”) — — 5,776 Other subsidiary borrowings due 2025 - 2051 4.5 % 4,564 4,696 Short-term subsidiary borrowings 6.3 % 1,315 1,187 $ 44,885 $ 48,468 Berkshire parent company borrowings consist of senior unsecured debt. In 2024, Berkshire repaid approximately $ 1.9 billion of maturing senior notes. At various dates in 2024, Berkshire borrowed approximately ¥ 837.4 billion (approximately $ 5.5 billion) under senior note issuances and term loan agreements. The borrowings have interest rates ranging from 0.974 % to 2.625 % and maturity dates ranging from 2027 to 2054 . Notes to Consolidated Financial Statements (19) Notes payable and other borrowings 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 December 31, 2024. Generally, Berkshire’s guarantee of a subsidiary’s debt obligation is an absolute, unconditional and irrevocable guarantee of the full and prompt payment when due of all payment obligations. Pilot’s borrowings at December 31, 2023 were primarily secured syndicated loans. In 2024, Pilot borrowed $ 5.7 billion from certain Berkshire insurance subsidiaries, which Pilot used to repay its then outstanding third-party borrowings. The carrying values of Berkshire and BHFC non-U.S. Dollar denominated senior notes (€ 5.85 billion, £ 1.75 billion and ¥ 1,988 billion par at December 31, 2024) reflect the applicable exchange rates as of each balance sheet date. The effects of changes in foreign currency exchange rates during the period on our borrowings are recorded in earnings as a component of selling, general and administrative expenses. Changes in the exchange rates produced pre-tax gains of $ 1.5 billion in 2024, $ 217 million in 2023 and $ 1.7 billion in 2022. 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 December 31, 2024. Weighted December 31, Interest Rate 2024 2023 Railroad, utilities and energy: Berkshire Hathaway Energy Company (“BHE”) and subsidiaries: BHE senior unsecured debt due 2025 - 2053 4.4 % $ 13,107 $ 13,101 Subsidiary and other debt due 2025 - 2064 4.6 % 42,150 39,072 Short-term borrowings 5.0 % 1,123 4,148 Burlington Northern Santa Fe (“BNSF”) and subsidiaries due 2025 - 2097 4.7 % 23,497 23,482 $ 79,877 $ 79,803 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 2024, BHE subsidiaries issued $ 6.4 billion of term debt with a weighted average interest rate of 5.4 % and maturity dates ranging from 2029 to 2055 and B HE and its subsidiaries repaid term debt and short-term borrowings aggregating approximately $ 5.9 billion. In 2025, BHE subsidiaries issued term debt of $ 1.5 billion, with maturities ranging from 2035 to 2055 and a weighted average interest rate of 6.0 %. BNSF’s borrowings are primarily senior unsecured debentures. In 2024, BNSF issued $ 1.3 billion of 5.5 % debentures due in 2055 and repaid $ 1.3 bil lion of debentures. As of December 31, 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 and available lines of credit and commercial paper capacity to support operations and provide additional liquidity for our subsidiaries were approximately $ 11.4 billion at December 31, 2024, of which approximately $ 10.1 billion related to BHE and its subsidiaries. Debt principal repayments expected during each of the next five years are as follows (in millions). Amounts in 2025 include short-term borrowings. 2025 2026 2027 2028 2029 Insurance and other $ 4,334 $ 4,313 $ 4,788 $ 2,214 $ 2,595 Railroad, utilities and energy 5,032 1,435 1,632 1,749 3,731 $ 9,366 $ 5,748 $ 6,420 $ 3,963 $ 6,326

Income taxes

Income taxes	12 Months Ended
	Dec. 31, 2024
Income Tax Disclosure [Abstract]
Income taxes	(20) Income taxes Our liabilities for income taxes are as follows (in millions). December 31, 2024 2023 Currently payable $ 1,806 $ 185 Deferred 83,563 92,344 Other 501 480 $ 85,870 $ 93,009 Our deferred income tax assets and liabilities summarized by type of temporary difference are as follows (in millions). December 31, 2024 2023 Deferred income tax liabilities: Investments, including unrealized appreciation $ 47,158 $ 56,766 Deferred charges retroactive reinsurance 1,847 1,994 Property, plant and equipment and equipment held for lease 33,590 32,991 Goodwill and other intangible assets 7,498 7,546 Other 5,043 4,452 95,136 103,749 Deferred income tax assets: Unpaid losses and loss adjustment expenses $ 1,226 $ 1,255 Unearned premiums 1,284 1,285 Accrued liabilities 2,713 2,626 Regulatory liabilities 1,364 1,248 Deferred revenue 2,539 2,282 Other 2,447 2,709 11,573 11,405 Net deferred income tax liability $ 83,563 $ 92,344 We have not established deferred income taxes on accumulated undistributed earnings of certain foreign subsidiaries, which are expected to be reinvested indefinitely. Repatriation of all accumulated earnings of foreign subsidiaries would be impracticable to the extent that such earnings represent capital to support ongoing business operations. Generally, no U.S. federal income taxes will be imposed on future distributions of foreign earnings under current law. However, distributions to the U.S. or other foreign jurisdictions could be subject to withholding and other local taxes. Income tax expense (benefit) for each of the three years ending December 31, 2024 is summarized as follows (in millions). 2024 2023 2022 U.S. federal $ 18,481 $ 20,764 $ ( 10,316 ) U.S. state 767 763 762 Foreign 1,567 1,492 1,052 $ 20,815 $ 23,019 $ ( 8,502 ) Current $ 30,464 $ 7,642 $ 4,815 Deferred ( 9,649 ) 15,377 ( 13,317 ) $ 20,815 $ 23,019 $ ( 8,502 ) Notes to Consolidated Financial Statements (20) Income taxes Income tax expense (benefit) is reconciled to hypothetical amounts computed at the U.S. federal statutory rate for each of the three years ending December 31, 2024 in the table below (dollars in millions). 2024 2023 2022 Earnings (loss) before income taxes $ 110,376 $ 120,166 $ ( 30,500 ) Hypothetical income tax expense (benefit) at the U.S. federal statutory rate $ 23,179 $ 25,235 $ ( 6,405 ) Dividends received deduction ( 491 ) ( 678 ) ( 512 ) State income taxes, less U.S. federal income tax effect 606 603 602 U.S. income tax credits* ( 2,575 ) ( 2,186 ) ( 2,187 ) Other differences, net 96 45 — $ 20,815 $ 23,019 $ ( 8,502 ) Effective income tax rate 18.9 % 19.2 % 27.9 % * U.S. income tax credits derive primarily from production tax credits associated with wind-energy generation of BHE and tax credits arising from affordable housing investments. We file income tax returns in the U.S. and in state, local and foreign jurisdictions. We have settled income tax liabilities with the U.S. federal taxing authority (“IRS”) for tax years through 2013 , and the IRS is currently auditing tax years 2014 through 2019 . We are also under audit or subject to audit with respect to income taxes in various state and foreign jurisdictions. It is reasonably possible that certain of these income tax examinations will be settled in 2025 . We currently do not believe that the outcome of unresolved issues or claims will be material to our Consolidated Financial Statements. At December 31, 2024 and 2023, net unrecognized tax benefits were $ 501 million and $ 480 million, respectively. Included in the balance at December 31, 2024, were $ 448 million of tax positions that, if recognized, would impact the effective tax rate. We do not expect material increases to the estimated amount of unrecognized tax benefits during 2025. 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 Pillar Two rules, various other governments around the world are enacting legislation to adopt the rules. As currently designed, Pillar Two would apply to our worldwide operations. We do not currently have material operations in jurisdictions with tax rates lower than the Pillar Two minimum tax rate, and we do not currently expect these rules will materially increase our global tax costs. There remains uncertainty as to the final Pillar Two model rules.

Fair value measurements

Fair value measurements	12 Months Ended
	Dec. 31, 2024
Fair Value Disclosures [Abstract]
Fair value measurements	(21) 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 Quoted Significant Significant December 31, 2024 Investments in fixed maturity securities: U.S. Treasury, U.S. government corporations and $ 4,459 $ 4,459 $ 4,425 $ 34 $ — Foreign governments 9,362 9,362 9,199 163 — Corporate and other 1,543 1,543 — 1,041 502 Investments in equity securities 271,588 271,588 261,910 10 9,668 Investments in Kraft Heinz & Occidental common 30,682 23,047 23,047 — — Loans and finance receivables 27,798 27,579 — 810 26,769 Derivative contract assets (1) 201 201 33 158 10 Derivative contract liabilities (1) 234 234 15 143 76 Notes payable and other borrowings: Insurance and other 44,885 40,181 — 40,158 23 Railroad, utilities and energy 79,877 72,506 — 72,506 — December 31, 2023 Investments in fixed maturity securities: U.S. Treasury, U.S. government corporations and $ 10,269 $ 10,269 $ 10,234 $ 35 $ — Foreign governments 11,805 11,805 11,559 246 — Corporate and other 1,684 1,684 — 1,095 589 Investments in equity securities 353,842 353,842 343,358 10 10,474 Investments in Kraft Heinz & Occidental common 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 liabilities (1) 213 213 7 111 95 Notes payable and other borrowings: Insurance and other 48,468 44,981 — 44,950 31 Railroad, utilities and energy 79,803 75,239 — 75,239 — (1) Assets are included in other assets, and liabilities are included in accounts payable, accruals and other liabilities. Notes to Consolidated Financial Statements (21) Fair value measurements The fair values of substantially all of our financial instruments were measured using market or income approaches. The hierarchy for measuring fair value consists of Levels 1 through 3, which are described below. Level 1 – Inputs represent unadjusted quoted prices for identical assets or liabilities exchanged in active markets. Level 2 – Inputs include directly or indirectly observable inputs (other than Level 1 inputs) such as quoted prices for similar assets or liabilities exchanged in active or inactive markets; quoted prices for identical assets or liabilities exchanged in inactive markets; other inputs that may be considered in fair value determinations of the assets or liabilities, such as interest rates and yield curves, volatilities, prepayment speeds, loss severities, credit risks and default rates; and inputs that are derived principally from or corroborated by observable market data by correlation or other means. Pricing evaluations generally reflect discounted expected future cash flows, which incorporate yield curves for instruments with similar characteristics, such as credit ratings, estimated durations and yields for other instruments of the issuer or entities in the same industry sector. Level 3 – Inputs include unobservable inputs used in the measurement of assets and liabilities. Management is required to use its own assumptions regarding unobservable inputs because there is little, if any, market activity in the assets or liabilities and it may be unable to corroborate the related observable inputs. Unobservable inputs require management to make certain projections and assumptions about the information that would be used by market participants in valuing assets or liabilities. Reconciliations of significant assets and liabilities measured and carried at fair value on a recurring basis with the use of significant unobservable inputs (Level 3) for each of the three years ending December 31, 2024 follow (in millions). Balance at the Gains (losses) Acquisitions, Balance at the Investments in equity securities : 2024 $ 10,468 $ ( 805 ) $ — $ 9,663 2023 12,169 ( 40 ) ( 1,661 ) 10,468 2022 11,480 689 — 12,169 Quantitative information as of December 31, 2024 for the significant assets 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 Unobservable Weighted Investments in equity securities: Preferred stock $ 8,429 Discounted cash flow Expected duration 5 years Discount for illiquidity and subordination 372 bps Common stock warrants 1,234 Warrant pricing model Expected duration 6 years Volatility 42 % Investments in equity securities in the preceding table include our investments in certain preferred and common stock warrants that do not have readily determinable market values as defined under GAAP. These investments are private placements and are not traded in securities markets. 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 illiquidity and 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	12 Months Ended
	Dec. 31, 2024
Equity [Abstract]
Common stock	(22) Common stock The changes in Berkshire’s issued, treasury and outstanding common stock for each of the three years ending December 31, 2024 are shown in the table below. In addition, one million shares of preferred stock are authorized, but none are issued. Class A, $ 5 Par Value 1.65 million shares authorized) Class B, $ 0.0033 Par Value 3.225 billion shares authorized) Issued Treasury Outstanding Issued Treasury Outstanding Balance at December 31, 2021 665,901 ( 48,788 ) 617,113 1,488,292,852 ( 197,818,349 ) 1,290,474,503 Conversions of Class A to ( 14,451 ) — ( 14,451 ) 21,676,500 — 21,676,500 Treasury stock acquired — ( 11,098 ) ( 11,098 ) — ( 9,896,927 ) ( 9,896,927 ) Balance at December 31, 2022 651,450 ( 59,886 ) 591,564 1,509,969,352 ( 207,715,276 ) 1,302,254,076 Conversions of Class A to ( 12,122 ) — ( 12,122 ) 18,183,000 — 18,183,000 Treasury stock acquired — ( 11,667 ) ( 11,667 ) — ( 9,875,568 ) ( 9,875,568 ) 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 ( 15,426 ) — ( 15,426 ) 23,139,000 — 23,139,000 Treasury stock acquired — ( 4,787 ) ( 4,787 ) — — — Treasury stock issued — — — — 2,291,631 2,291,631 Balance at December 31, 2024 623,902 ( 76,340 ) 547,562 1,551,291,352 ( 215,299,213 ) 1,335,992,139 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 1,438,223 shares outstanding as of December 31, 2024 and 1,441,483 shares outstanding as of December 31, 2023. 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 average Class A shares outstanding. Berkshire’s common stock repurchase program, as amended, permits Berkshire to repurchase 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 total value of Berkshire’s consolidated cash, cash equivalents and U.S. Treasury Bill holdings below $ 30 billion. The repurchase program does not obligate Berkshire to repurchase any specific dollar amount or number of Class A or Class B shares and there is no expiration date to the program.

Revenues from contracts with cu

Revenues from contracts with customers	12 Months Ended
	Dec. 31, 2024
Revenue from Contract with Customer [Abstract]
Revenues from contracts with customers	(23) Revenues from contracts with customers The following table summarizes customer contract revenues disaggregated by reportable segment and the source of the revenue for each of the three years ended December 31, 2024 (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. 2024 BNSF Berkshire Manufacturing Service and Pilot* McLane Insurance, Total Manufactured products: Industrial and commercial $ — $ — $ 28,907 $ 210 $ — $ — $ — $ 29,117 Building — — 19,892 — — — — 19,892 Consumer — — 18,204 — — — — 18,204 Grocery and convenience store distribution — — — — — 31,841 — 31,841 Food and beverage distribution — — — — — 18,068 — 18,068 Auto sales — — — 10,802 — — — 10,802 Other retail and wholesale distribution — — 3,390 15,035 46,433 — — 64,858 Service 23,278 4,059 1,570 5,761 274 999 — 35,941 Electricity and natural gas — 20,991 — — — — — 20,991 Total 23,278 25,050 71,963 31,808 46,707 50,908 — 249,714 Other revenues 212 1,250 5,185 7,975 149 178 106,770 121,719 $ 23,490 $ 26,300 $ 77,148 $ 39,783 $ 46,856 $ 51,086 $ 106,770 $ 371,433 2023 Manufactured products: Industrial and commercial $ — $ — $ 28,066 $ 233 $ — $ — $ — $ 28,299 Building — — 20,119 — — — — 20,119 Consumer — — 17,702 — — — — 17,702 Grocery and convenience store distribution — — — — — 31,524 — 31,524 Food and beverage distribution — — — — — 19,040 — 19,040 Auto sales — — — 10,747 — — — 10,747 Other retail and wholesale distribution — — 3,289 16,289 51,197 — — 70,775 Service 23,724 4,055 1,457 5,474 264 1,079 — 36,053 Electricity and natural gas — 20,647 — — — — — 20,647 Total 23,724 24,702 70,633 32,743 51,461 51,643 — 254,906 Other revenues 67 1,258 4,650 7,136 203 171 96,091 109,576 $ 23,791 $ 25,960 $ 75,283 $ 39,879 $ 51,664 $ 51,814 $ 96,091 $ 364,482 2022 Manufactured products: Industrial and commercial $ — $ — $ 24,566 $ 199 $ — $ — $ 24,765 Building — — 22,762 — — — 22,762 Consumer — — 19,912 — — — 19,912 Grocery and convenience store distribution — — — — 32,599 — 32,599 Food and beverage distribution — — — — 19,388 — 19,388 Auto sales — — — 10,486 — — 10,486 Other retail and wholesale distribution — — 3,195 16,931 — — 20,126 Service 25,742 4,933 1,199 4,439 1,103 — 37,416 Electricity and natural gas — 20,317 — — — — 20,317 Total 25,742 25,250 71,634 32,055 53,090 — 207,771 Other revenues 60 1,097 4,016 6,154 119 82,803 94,249 $ 25,802 $ 26,347 $ 75,650 $ 38,209 $ 53,209 $ 82,803 $ 302,020 —————— * Revenues from Pilot are principally fuel sales and revenues in 2023 are for the eleven months ending December 31. Notes to Consolidated Financial Statements (23) Revenues from contracts with customers 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 December 31, 2024 and the timing of when the performance obligations are expected to be satisfied follows (in millions). Less than Greater than Total Electricity and natural gas $ 3,716 $ 18,958 $ 22,674 Other sales and service contracts 3,499 4,630 8,129

Pension plans

Pension plans	12 Months Ended
	Dec. 31, 2024
Retirement Benefits [Abstract]
Pension plans	(24) Pension plans Certain Berkshire subsidiaries sponsor defined benefit pension plans. Plan benefits are generally based on years of service and compensation or fixed benefit rates. Plan sponsors may make contributions to the plans to meet regulatory requirements or may make discretionary contributions. Benefits under qualified U.S. and certain non-U.S. defined benefit pension plans are funded with assets held in trusts. Certain other non-qualified retirement plans are unfunded. Our net periodic pension expense for each of the three years ending December 31, 2024 was as follows (in millions). 2024 2023 2022 Service cost $ 107 $ 111 $ 181 Interest cost 617 640 482 Expected return on plan assets ( 818 ) ( 785 ) ( 975 ) Other 41 2 156 Net periodic pension expense $ ( 53 ) $ ( 32 ) $ ( 156 ) The accumulated benefit obligation (“ABO”) is the actuarial present value of benefits earned based on service and compensation prior to the valuation date. The ABO was $ 11.2 billion at December 31, 2024 and $ 12.3 billion at December 31, 2023. The projected benefit obligation (“PBO”) is the actuarial present value of benefits earned based upon service and compensation prior to the valuation date and, if applicable, includes assumptions regarding future compensation levels. Reconciliations of the changes in plan assets and PBOs for each of the two years ending December 31, 2024 and the asset and liability balances reflected in the Consolidated Balance Sheets at year end 2024 and 2023 follow (in millions). 2024 2023 Plan assets Balance at the beginning of the year $ 13,379 $ 12,592 Employer contributions 111 145 Benefits paid ( 810 ) ( 852 ) Settlements paid ( 354 ) ( 448 ) Actual return on plan assets 1,909 1,783 Other ( 55 ) 159 Balance at the end of the year $ 14,180 $ 13,379 Projected benefit obligations Balance at the beginning of the year $ 12,767 $ 12,738 Service cost 107 111 Interest cost 617 640 Benefits paid ( 810 ) ( 852 ) Settlements paid ( 354 ) ( 448 ) Actuarial (gains) losses and other ( 607 ) 578 Balance at the end of the year $ 11,720 $ 12,767 Net funded status - asset (liability) $ 2,460 $ 612 Balances included in other assets $ 3,490 $ 1,823 Balances included in accounts payable and other liabilities $ 1,030 $ 1,211 Liabilities include benefit obligations of unfunded plans of $ 1.0 billion at December 31, 2024 and 2023, respectively. Notes to Consolidated Financial Statements (24) Pension plans Weighted average assumptions used in determining PBOs and net periodic pension expense follow. 2024 2023 2022 Discount rate applicable to PBOs 5.5 % 5.0 % 5.2 % Expected long-term rate of return on plan assets 5.9 6.0 5.9 Rate of compensation increase 2.6 2.6 2.5 Discount rate applicable to net periodic pension expense 5.1 5.3 2.9 Expected benefit payments over the next ten years are (in millions): 2025 – $ 893 ; 2026 – $ 873 ; 2027 – $ 875 ; 2028 – $ 884 ; 2029 – $ 883 ; and 2030 through 2034 – $ 4,379 . Our subsidiaries expect to make contributions of $ 114 million to the pension plans in 2025. Fair value measurements of plan assets as of December 31, 2024 and 2023 follow (in millions). Fair Value Investments Total Level 1 Level 2 Level 3 asset value December 31, 2024 Cash and cash equivalents $ 600 $ 556 $ 44 $ — $ — Equity securities 9,757 9,036 581 140 — Fixed maturity securities 1,747 953 794 — — Investment funds and other 2,076 385 144 23 1,524 $ 14,180 $ 10,930 $ 1,563 $ 163 $ 1,524 December 31, 2023 Cash and cash equivalents $ 449 $ 370 $ 79 $ — $ — Equity securities 8,487 7,808 543 136 — Fixed maturity securities 2,138 1,277 851 10 — Investment funds and other 2,305 342 272 42 1,649 $ 13,379 $ 9,797 $ 1,745 $ 188 $ 1,649 Plan assets are generally invested with the long-term objective of producing earnings to adequately cover expected benefit obligations. The expected rates of return on plan assets reflect subjective assessments of expected long-term investment returns. Generally, past investment returns are not given significant consideration when establishing assumptions for expected long-term rates of return on plan assets. Actual experience will differ from the assumed rates of return. Notes to Consolidated Financial Statements (24) Pension plans A reconciliation of the pre-tax accumulated other comprehensive income (loss) of our defined benefit pension plans for each of the two years ending December 31, 2024 follows (in millions). 2024 2023 Balance at the beginning of the year $ ( 161 ) $ ( 738 ) Amount included in net periodic pension expense 29 ( 12 ) Actuarial gains (losses) and other 1,599 589 Balance at the end of the year $ 1,467 $ ( 161 ) Our subsidiaries may also sponsor defined contribution retirement plans, such as 401(k) or profit-sharing plans. Employee contributions are subject to regulatory limitations and specific plan provisions. Several of these plans provide for employer matching contributions as specified in the plans and may provide for additional discretionary employer contributions. Our defined contribution plan expense was approximately $ 1.3 billion in 2024, $ 1.1 billion in 2023 and $ 0.8 billion in 2022.

Accumulated other comprehensive

Accumulated other comprehensive income	12 Months Ended
	Dec. 31, 2024
Equity [Abstract]
Accumulated other comprehensive income	(25) Accumulated other comprehensive income A summary of the net changes in after-tax accumulated other comprehensive income attributable to Berkshire shareholders for each of the three years ending December 31, 2024 follows (in millions). Unrealized investment Foreign Long-duration insurance contracts Defined benefit Other Total Balance at December 31, 2021 $ 369 $ ( 4,092 ) $ ( 4,096 ) $ ( 347 ) $ 43 $ ( 8,123 ) Other comprehensive income ( 991 ) ( 2,047 ) 5,637 ( 298 ) 283 2,584 Reclassifications into net earnings 435 ( 3 ) — 93 ( 38 ) 487 Balance at December 31, 2022 ( 187 ) ( 6,142 ) 1,541 ( 552 ) 288 ( 5,052 ) Other comprehensive income 420 741 ( 188 ) 466 ( 25 ) 1,414 Reclassifications into net earnings ( 43 ) 8 — ( 11 ) ( 79 ) ( 125 ) Balance at December 31, 2023 190 ( 5,393 ) 1,353 ( 97 ) 184 ( 3,763 ) Other comprehensive income ( 43 ) ( 1,647 ) 662 1,222 2 196 Reclassifications into net earnings ( 30 ) 1 — 23 ( 11 ) ( 17 ) Balance at December 31, 2024 $ 117 $ ( 7,039 ) $ 2,015 $ 1,148 $ 175 $ ( 3,584 )

Business segment data

Business segment data	12 Months Ended
	Dec. 31, 2024
Segment Reporting [Abstract]
Business segment data	(26) Business segment data Berkshire’s numerous and diverse businesses are managed on an unusually decentralized basis. These businesses are aggregated into operating segments in a manner that reflects how Berkshire views the business activities. Berkshire’s chief operating decision maker consists of the Chairman and Chief Executive Officer, the Vice Chairman of Insurance Operations and the Vice Chairman of Non-Insurance Operations. This group participates in and is ultimately responsible for significant capital allocation decisions, evaluating operating performance and selecting the chief executive to head each of the operating segments. Investing decisions are the responsibility of Berkshire’s Chairman and Chief Executive Officer and Berkshire’s corporate investment managers. Certain operating segments are aggregated into reportable business segments based upon similar products or product lines, marketing strategies, and selling and distribution characteristics. Notes to Consolidated Financial Statements (26) Business segment data Berkshire’s reportable business segments are as follows. Business Segment Principal Business Activities Insurance: GEICO Underwriting private passenger automobile insurance mainly by direct response methods Berkshire Hathaway Primary Group Underwriting multiple lines of property and casualty insurance policies for primarily commercial accounts Berkshire Hathaway Reinsurance Group Underwriting excess-of-loss, quota-share and facultative reinsurance worldwide Burlington Northern Santa Fe (“BNSF”) Operator of one of the largest railroad systems in North America Berkshire Hathaway Energy (“BHE”) Regulated electric and gas utility, including power generation and distribution activities and real estate brokerage activities Manufacturing Manufacturers of numerous products including industrial, consumer and building products, including home building and related financial services Pilot Travel Centers (“Pilot”) (1) Operator of travel centers in North America and a marketer of wholesale fuel McLane Company (“McLane”) Wholesale distribution of food and non-food items to retailers and restaurants Service and retailing Providers of numerous services including shared aircraft ownership programs, aviation pilot training, electronic components distribution, various retailing businesses, including automobile dealerships and over-the-road trailer and furniture leasing —————— (1) Pilot’s statement of earnings and capital expenditure segment data in 2023 is for the eleven months ending December 31, 2023. Our earnings from Pilot in 2022 and for the month of January 2023 were determined under the equity method and included in earnings from non-controlled businesses. The tabular information that follows shows data of Berkshire’s business segments reconciled to amounts reflected in our Consolidated Financial Statements. Intersegment transactions are not eliminated from segment results when those transactions are considered in assessing the results of the respective segments and are not considered to be material. Furthermore, investment gains and losses, goodwill and indefinite-lived intangible asset impairments and amortization of certain acquisition accounting adjustments or certain other corporate income and expense items are not considered in assessing the financial performance of operating businesses. Collectively, these items are included in corporate, eliminations and other to reconcile segment totals to consolidated amounts. The cost and expense information provided is based on the information regularly provided to the chief operating decision maker. Given the number and diversity of Berkshire’s operating segments and the differences in revenue streams and cost structures, there are wide variances in the form, content and levels of such expense information significant to the business. Expenses considered significant for one operating segment may not be significant in others. With respect to insurance underwriting, the chief operating decision maker considers pre-tax underwriting earnings to allocate resources and capital, together with perceived risks and opportunities in the insurance markets that affect rates and risks of loss. Typically, there are no budgeted or forecasted premiums or underwriting results. For most non-insurance businesses, pre-tax earnings are considered in allocating resources and capital, although income taxes are also considered at BHE, given the magnitude of production tax credits associated with wind-powered electricity generation investments and the related impacts from regulation. The chief operating decision maker generally considers actual operating results versus budgets or forecasts, as well as unique perceived risks and opportunities associated with the individual operating businesses. Notes to Consolidated Financial Statements (26) Business segment data We view our insurance segment as possessing two distinct activities – underwriting and investing. Underwriting decisions are the responsibility of the underwriting managers, while investment decisions are the responsibility of Berkshire’s CEO and other corporate investment managers. Accordingly, performance of underwriting operations is evaluated without any allocation of investment income. As such, the insurance net investment income is presented in the aggregate as a separate component of insurance segment operating earnings. Earnings data of our business segments for each of the three years ended December 31, 2024 are shown in the following tables (in millions). 2024 GEICO BH Primary BHRG Total Underwriting Investment Income Total Revenues $ 42,252 $ 18,733 $ 27,272 $ 88,257 $ 16,812 $ 105,069 Costs and Expenses: Losses and LAE 30,331 12,666 13,189 56,186 — 56,186 Life, annuity and health benefits — — 3,858 3,858 — 3,858 Other segment items 4,108 5,212 7,488 16,808 64 16,872 Total costs and expenses 34,439 17,878 24,535 76,852 64 76,916 Earnings before income taxes $ 7,813 $ 855 $ 2,737 $ 11,405 $ 16,748 $ 28,153 2023 GEICO BH Primary BHRG Total Underwriting Investment Income Total Revenues $ 39,264 $ 17,129 $ 27,010 $ 83,403 $ 11,619 $ 95,022 Costs and Expenses: Losses and LAE 31,814 11,224 14,149 57,187 — 57,187 Life, annuity and health benefits — — 4,029 4,029 — 4,029 Other segment items 3,815 4,531 6,928 15,274 38 15,312 Total costs and expenses 35,629 15,755 25,106 76,490 38 76,528 Earnings before income taxes $ 3,635 $ 1,374 $ 1,904 $ 6,913 $ 11,581 $ 18,494 2022 GEICO BH Primary BHRG Total Underwriting Investment Income Total Revenues $ 38,984 $ 13,746 $ 21,846 $ 74,576 $ 7,734 $ 82,310 Costs and Expenses: Losses and LAE 36,297 9,889 11,460 57,646 — 57,646 Life, annuity and health benefits — — 5,243 5,243 — 5,243 Other segment items 4,567 3,464 3,678 11,709 10 11,719 Total costs and expenses 40,864 13,353 20,381 74,598 10 74,608 Earnings before income taxes $ ( 1,880 ) $ 393 $ 1,465 $ ( 22 ) $ 7,724 $ 7,702 Insurance other segment items include commissions and brokerage expenses and other insurance underwriting expenses. BNSF 2024 2023 2022 Revenues $ 23,572 $ 23,876 $ 25,888 Costs and Expenses: Compensation and benefits 5,872 5,551 5,321 Fuel 3,267 3,684 4,581 Depreciation and amortization 2,621 2,627 2,510 Interest expense 1,078 1,048 1,025 Other segment items 4,086 4,352 4,743 Total costs and expenses 16,924 17,262 18,180 Earnings before income taxes $ 6,648 $ 6,614 $ 7,708 BNSF other segment items include purchased services, equipment rents and materials expenses. Notes to Consolidated Financial Statements (26) Business segment data BHE 2024 2023 2022 Revenues $ 26,348 $ 26,008 $ 26,393 Costs and Expenses: Energy cost of sales 6,616 7,057 6,757 Energy operations and maintenance 5,470 6,456 4,216 Energy depreciation and amortization 3,957 3,960 3,695 Real estate costs and expenses 4,509 4,316 5,117 Interest expense 2,528 2,283 2,140 Other segment items 976 996 1,322 Total costs and expenses 24,056 25,068 23,247 Earnings before income taxes $ 2,292 $ 940 $ 3,146 BHE other segment items primarily consist of property taxes and other expenses. Energy operations and maintenance includes losses associated with the 2020 and 2022 Wildfires. See Note 27. Manufacturing Service and Retailing 2024 2023 2022 2024 2023 2022 Revenues $ 77,231 $ 75,405 $ 75,781 $ 39,874 $ 39,996 $ 38,303 Costs and Expenses: Cost of sales and services 50,702 50,389 52,297 23,818 23,915 22,952 Cost of leasing 1,142 1,051 1,083 5,917 5,011 4,462 Interest expense 934 784 739 118 101 42 Other segment items 12,558 11,736 10,485 6,321 6,248 6,076 Total costs and expenses 65,336 63,960 64,604 36,174 35,275 33,532 Earnings before income taxes $ 11,895 $ 11,445 $ 11,177 $ 3,700 $ 4,721 $ 4,771 Other segment items of manufacturing, services and retailing segments primarily consist of selling, general and administrative expenses. Pilot McLane 2024 2023 2024 2023 2022 Revenues $ 46,891 $ 51,739 $ 51,907 $ 52,607 $ 53,209 Costs and Expenses: Cost of sales and services 42,591 47,505 47,604 48,495 49,236 Depreciation and amortization 1,012 796 217 208 176 Other segment items 2,674 2,470 3,452 3,449 3,526 Total costs and expenses 46,277 50,771 51,273 52,152 52,938 Earnings before income taxes $ 614 $ 968 $ 634 $ 455 $ 271 Pilot other segment items primarily consist of store operating, interest and general and administrative expenses. McLane other segment items include general and administrative expenses. Reconciliations of revenues and earnings (loss) before income taxes of our business segments to the consolidated amounts for each of the three years ended December 31, 2024 follows (in millions). Revenues Earnings (loss) before income taxes 2024 2023 2022 2024 2023 2022 Total operating businesses $ 370,892 $ 364,653 $ 301,884 $ 53,936 $ 43,637 $ 34,775 Investment gains (losses) — — — 52,799 74,855 ( 67,899 ) Interest expense, not allocated to segments — — — ( 427 ) ( 426 ) ( 420 ) Non-controlled businesses — — — 1,841 1,973 1,863 Corporate, eliminations and other 541 ( 171 ) 136 2,227 127 1,181 $ 371,433 $ 364,482 $ 302,020 $ 110,376 $ 120,166 $ ( 30,500 ) Notes to Consolidated Financial Statements (26) Business segment data Additional segment data for each of the three most recent years follows (in millions). Interest expense Income tax expense (benefit) 2024 2023 2022 2024 2023 2022 Business segments Insurance $ — $ — $ — $ 5,462 $ 3,497 $ 1,247 BNSF 1,078 1,048 1,025 1,617 1,527 1,763 BHE 2,528 2,283 2,140 ( 1,871 ) ( 2,022 ) ( 1,629 ) Manufacturing 934 784 739 2,598 2,487 2,403 Pilot 302 414 — — 169 — McLane 22 — — 152 117 66 Service and retailing 118 101 42 912 1,135 1,131 4,982 4,630 3,946 8,870 6,910 4,981 Reconciliation to consolidated amount Investment gains (losses) — — — 11,179 15,930 ( 14,166 ) Interest expense, not allocated to segments 427 426 420 ( 90 ) ( 90 ) ( 88 ) Non-controlled businesses — — — 322 223 334 Corporate, eliminations and other ( 209 ) ( 53 ) ( 14 ) 534 46 437 $ 5,200 $ 5,003 $ 4,352 $ 20,815 $ 23,019 $ ( 8,502 ) Capital expenditures Depreciation and amortization 2024 2023 2022 2024 2023 2022 Business segments Insurance $ 99 $ 68 $ 82 $ 411 $ 401 $ 260 BNSF 3,690 3,920 3,532 2,621 2,627 2,510 BHE 9,013 9,148 7,505 4,003 4,010 3,751 Manufacturing 2,779 2,714 2,477 2,422 2,290 2,140 Pilot 799 705 — 1,012 796 — McLane 236 264 93 217 208 176 Service and retailing 2,360 2,590 1,775 1,522 1,335 1,245 $ 18,976 $ 19,409 $ 15,464 12,208 11,667 10,082 Reconciliation to consolidated amount Corporate, eliminations and other 647 819 817 $ 12,855 $ 12,486 $ 10,899 Goodwill at year-end Identifiable assets at year-end 2024 2023 2022 2024 2023 2022 Business segments Insurance $ 16,557 $ 16,563 $ 16,548 $ 539,884 $ 538,860 $ 459,917 BNSF 15,351 15,350 14,852 80,813 79,227 77,752 BHE 11,669 11,804 11,745 128,276 124,383 118,114 Manufacturing 27,716 27,831 28,460 119,860 115,875 113,578 Pilot 6,477 6,605 — 19,652 21,404 — McLane 232 232 232 7,165 6,861 7,049 Service and retailing 5,878 6,241 6,282 37,198 34,600 31,291 $ 83,880 $ 84,626 $ 78,119 932,848 921,210 807,701 Reconciliation to consolidated amount Corporate and other 137,153 64,142 62,645 Goodwill 83,880 84,626 78,119 $ 1,153,881 $ 1,069,978 $ 948,465 Notes to Consolidated Financial Statements (26) Business segment data Property/casualty and life/health insurance premiums written and earned are summarized below (in millions). Property/Casualty Life/Health 2024 2023 2022 2024 2023 2022 Premiums Written: Direct $ 65,495 $ 61,990 $ 56,700 $ 19 $ — $ 582 Assumed 20,422 20,751 15,143 5,016 5,126 5,222 Ceded ( 2,231 ) ( 2,402 ) ( 1,155 ) ( 28 ) ( 33 ) ( 37 ) $ 83,686 $ 80,339 $ 70,688 $ 5,007 $ 5,093 $ 5,767 Premiums Earned: Direct $ 64,880 $ 60,437 $ 55,879 $ 18 $ — $ 582 Assumed 20,738 20,442 14,184 5,008 5,105 5,263 Ceded ( 2,359 ) ( 2,548 ) ( 1,293 ) ( 28 ) ( 33 ) ( 39 ) $ 83,259 $ 78,331 $ 68,770 $ 4,998 $ 5,072 $ 5,806 Insurance premiums written by geographic region (based upon the domicile of the insured or reinsured) are summarized below (in millions). Property/Casualty Life/Health 2024 2023 2022 2024 2023 2022 United States $ 71,723 $ 67,831 $ 59,648 $ 1,358 $ 1,285 $ 2,107 Western Europe 5,252 5,014 4,901 1,407 1,323 1,235 Asia Pacific 5,043 5,306 4,699 1,548 1,760 1,704 All other 1,668 2,188 1,440 694 725 721 $ 83,686 $ 80,339 $ 70,688 $ 5,007 $ 5,093 $ 5,767 Consolidated sales, service and leasing revenues were $ 211.6 billion in 2024, $ 215.6 billion in 2023 and $ 165.0 bi llion in 2022. Sales, service and leasing revenues attributable to the United States were 86 % in 2024, 87 % in 2023 an d 86 % in 2022 of such amounts. The remainder of sales, service and leasing revenues were primarily in Europe, the Asia-Pacific region and Canada. Railroad, utilities and energy revenues were $ 49.8 billion in 2024 and 2023 and $ 52.1 billio n in 2022. Railroad, utilities and energy revenues attributable to the United States were 95 % in 2024 and 96 % in 2023 and 2022. At December 31, 2024, approximately 91 % of our consolidated net property, plant and equipment and equipment held for lease was located in the United States with the remainder primarily in the United Kingdom and Canada.

Contingencies and commitments

Contingencies and commitments	12 Months Ended
	Dec. 31, 2024
Commitments and Contingencies Disclosure [Abstract]
Contingencies and commitments	(27) 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 Utah, Oregon, Wyoming and other Western states. HomeServices of America, Inc. (“HomeServices”) 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, 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. Investigations into the cause and origin of each of the 2020 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. Notes to Consolidated Financial Statements (27) Contingencies and commitments 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 U.S. Forest Service issued a Wildland Fire Origin and Cause Supplemental Incident Report. The report concluded that a tree coming in contact with a power line is the probable cause of the 2022 Wildfire. The 2020 Wildfires and 2022 Wildfire, together, are referred to as the “Wildfires.” 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, PacifiCorp received correspondence from the U.S. and Oregon Departments of Justice regarding the potential recovery of certain costs and damages alleged to have occurred on federal and state lands in connection with certain of the Oregon 2020 Wildfires. In December 2024, the United States of America filed a complaint against PacifiCorp in conjunction with the correspondence from the U.S. Department of Justice. The civil cover sheet accompanying the complaint demands damages estimated to exceed $ 900 million. PacifiCorp is actively cooperating with the U.S. and Oregon Departments of Justice on resolving these alleged claims. Amounts sought in outstanding complaints and demands filed in Oregon and in certain demands in California approximate $ 3 billion, excluding any doubling or trebling of damages included in the complaints and the mass complaints described below that seek $ 48 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. 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. Notes to Consolidated Financial Statements (27) Contingencies and commitments 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. PacifiCorp’s opening brief is due to be filed with the Oregon Court of Appeals on or before February 25, 2025, in connection with its appeal of the June 2023 James verdict and the January and March 2024 verdicts for the first two James damages phase trials. In February 2025, the jury for the third James case damages phase trial awarded seven plaintiffs $ 32 million of noneconomic damages in addition to $ 4 million of economic damages stipulated for eight plaintiffs prior to the trial. In accordance with Oregon law, plaintiffs asked the court to double the economic damages to $ 8 million after the verdict. PacifiCorp expects the court will award the doubling of economic damages and also increase the award for $ 9 million in punitive damages by applying the 0.25 multiplier of economic and noneconomic damages consistent with the June 2023 James verdict. As a result, PacifiCorp expects the total award for the eight plaintiffs to be approximately $ 49 million. PacifiCorp filed post-trial motions with the Multnomah Court requesting the court offset the damage awards by deducting insurance proceeds received by any of the eight plaintiffs. PacifiCorp intends to appeal the jury’s damage awards associated with the February 2025 jury verdict once judgment is entered. 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. Between April 2024 and January 2025, six separate mass complaints against PacifiCorp naming 1,591 individual class members were filed in the Multnomah Court referencing the James case as the lead case. Complaints for five of the plaintiffs in the mass complaints were subsequently dismissed. These James case mass complaints make damages-only allegations seeking economic, noneconomic and punitive damages, as well as doubling of economic damages. In December 2024, two additional complaints were filed in Multnomah Court on behalf of eight plaintiffs also referencing the James case as the lead case. PacifiCorp believes the magnitude of damages sought by the class members in the James case mass complaints and additional two 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 up to ten plaintiffs per trial. The trials are scheduled to occur throughout 2025, with the verdict for the first trial received in February 2025, as described above. 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. Through December 31, 2024, PacifiCorp recorded cumulative estimated probable Wildfire losses, before taxes and expected related insurance recoveries, of approximately $ 2.75 billion. Wildfire loss accruals were $ 346 million in 2024, $ 1.9 billion in 2023 and $ 225 million in 2022. Insurance recoveries recorded to date in connection with the Wildfires were $ 530 million, including $ 253 million in 2023 and $ 161 million in 2022. No further insurance recoveries are expected to become available. Cumulative Wildfire loss payments through December 31, 2024 were approximately $ 1.2 billion, of which $ 533 million was paid in 2024. Estimated unpaid liabilities for the Wildfires were approximately $ 1.54 billion at December 31, 2024. Notes to Consolidated Financial Statements (27) Contingencies and commitments 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 and the 2022 Wildfire, the variation in the types of properties and damages and the ultimate outcome of legal actions, including mediation, settlement negotiations, jury verdicts and the appeals process. 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 asserted damages totaling approximately $ 9 billion by separate written 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 certain of its subsidiaries in the Burnett case to effectuate a nationwide class settlement. The final settlement agreement includes scheduled payments over the next four years aggregating $ 250 million. HomeServices received final court approval on November 27, 2024, which has been appealed to the U.S. Court of Appeals for the Eighth Circuit. If the settlement is not affirmed by the U.S. Court of Appeals for the Eighth Circuit, 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 recoverable of $ 45 million from a third party that is covered under the release, which was received in the fourth quarter. 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. Commitments Our subsidiaries regularly make commitments in the ordinary course of business to purchase goods and services in the future, which are not yet reflected in our Consolidated Financial Statements. The most significant of our long-term commitments relate to our railroad, utilities and energy businesses, our shared aircraft ownership and leasing business and certain materials purchase commitments. As of December 31, 2024, estimated future payments under those arrangements over the next five years were as follows: $ 12 billion in 2025, $ 6 billion in 2026, $ 5 billion in 2027, $ 4 billion in 2028, $ 3 billion in 2029, and thereafter $ 28 billion.

Condensed Financial Information

Condensed Financial Information	12 Months Ended
	Dec. 31, 2024
Condensed Financial Information Disclosure [Abstract]
Condensed Financial Information	BERKSHIRE HATHAWAY INC. (Parent Company) Condensed Financ ial Information (Dollars in millions) Sched ule I Balance Sheets December 31, 2024 2023 Assets: Cash and cash equivalents $ 6,337 $ 5,566 Short-term investments in U.S. Treasury Bills 89,705 16,140 Investments in and advances to consolidated subsidiaries 568,987 546,566 Investment in The Kraft Heinz Company and other assets 13,417 13,246 $ 678,446 $ 581,518 Liabilities and Shareholders’ Equity: Payable for purchase of U.S. Treasury Bills and other liabilities $ 6,510 $ 235 Income taxes, principally deferred 1,477 1,229 Notes payable and other borrowings 21,091 18,781 29,078 20,245 Berkshire shareholders’ equity 649,368 561,273 $ 678,446 $ 581,518 Statements of Earnings and Comprehensive Income Year ended December 31, 2024 2023 2022 Income items: From consolidated subsidiaries: Dividends and distributions $ 72,607 $ 9,717 $ 15,724 Undistributed earnings (losses) 14,314 85,550 ( 39,579 ) 86,921 95,267 ( 23,855 ) Equity in earnings of The Kraft Heinz Company 745 758 628 Other income 1,441 899 379 89,107 96,924 ( 22,848 ) Cost and expense items: General and administrative 381 244 131 Interest expense 535 636 513 Foreign exchange gains on non-U.S. Dollar denominated debt ( 1,376 ) ( 371 ) ( 1,401 ) Income tax expense 572 192 668 112 701 ( 89 ) Net earnings (loss) attributable to Berkshire shareholders 88,995 96,223 ( 22,759 ) Other comprehensive income attributable to Berkshire shareholders 179 1,289 3,071 Comprehensive income attributable to Berkshire shareholders $ 89,174 $ 97,512 $ ( 19,688 ) See Note to Condensed Financial Information BERKSHIRE HATHAWAY INC. (Parent Company) Condensed Financial Information (Dollars in millions) Schedule I (continued) Statements of Cash Flows Year ended December 31, 2024 2023 2022 Cash flows from operating activities: Net earnings (loss) attributable to Berkshire shareholders $ 88,995 $ 96,223 $ ( 22,759 ) Adjustments to reconcile net earnings (loss) to operating cash flows: Undistributed (earnings) losses of consolidated subsidiaries ( 14,314 ) ( 85,550 ) 39,579 Non-cash dividends from subsidiaries ( 58,339 ) ( 1,811 ) ( 7,220 ) Income taxes payable 294 ( 44 ) 661 Other* ( 2,666 ) ( 1,207 ) ( 1,799 ) Net cash flows from operating activities 13,970 7,611 8,462 Cash flows from investing activities: Investments in and advances to consolidated subsidiaries, net ( 1,332 ) 2,649 ( 11,852 ) Purchases of U.S. Treasury Bills ( 52,864 ) ( 27,278 ) ( 44,187 ) Sales and maturities of U.S. Treasury Bills and other 40,244 31,234 38,043 Net cash flows from investing activities ( 13,952 ) 6,605 ( 17,996 ) Cash flows from financing activities: Proceeds from borrowings 5,525 2,054 1,970 Repayments of borrowings ( 1,854 ) ( 4,310 ) ( 602 ) Acquisition of treasury stock ( 2,918 ) ( 9,171 ) ( 7,854 ) Net cash flows from financing activities 753 ( 11,427 ) ( 6,486 ) Increase (decrease) in cash and cash equivalents 771 2,789 ( 16,020 ) Cash and cash equivalents at the beginning of the year 5,566 2,777 18,797 Cash and cash equivalents at the end of the year $ 6,337 $ 5,566 $ 2,777 Other cash flow information: Income taxes paid $ 26,455 $ 5,630 $ 2,259 Interest paid 318 297 332 Class B common stock issued in exchange for noncontrolling interests 1,045 — — —————— * I ncludes discount accretion on investments and foreign currency exchange (gains) losses. Note to Condensed Financial Information As of December 31, 2024, Berkshire owned 27.2 % of the outstanding shares of The Kraft Heinz Company common stock, which is accounted for pursuant to the equity method. See Note 5 to the Consolidated Financial Statements. In September and October 2024, Berkshire acquired the remaining 2.12 % of Berkshire Hathaway Energy’s (“BHE”) outstanding common stock held by noncontrolling shareholders in exchange for 2,291,631 shares of Berkshire Class B common stock valued at $ 1.045 billion. On October 19, 2022 , Berkshire acquired all of the outstanding common stock of Alleghany Corporation for $ 11.5 billion. See Note 2 to the Consolidated Financial Statements. During 2024, the Parent Company repaid approximately $ 1.9 billion of maturing senior notes. At various dates in 2024, Berkshire borrowed approximately ¥ 837.4 billion (approximately $ 5.5 billion) under senior note issuances and term loan agreements. The borrowings have interest rates ranging from 0.974 % to 2.625 % and maturity dates ranging from 2027 to 2054 . As of December 31, 2024, the Parent Company’s non-U.S. Dollar denominated borrowings included € 4.6 billion and ¥ 1,988 billion par value senior notes. The gains and losses from the periodic remeasurement of these non-U.S. Dollar denominated notes due to changes in foreign currency exchange rates are included in earnings. Parent Company debt maturities in each of the next five years are as follows: 2025—$ 1.9 billion; 2026—$ 4.2 billion; 2027—$ 4.0 billion; 2028—$ 2.2 billion and 2029—$ 2.6 billion. The Parent Company guarantees certain debt of subsidiaries, which aggregated approximately $ 20.8 billion at December 31, 2024 and primarily consisted of debt issued by Berkshire Hathaway Finance Corporation. Such guarantees are an absolute, unconditional and irrevocable guarantee for the full and prompt payment when due of all present and future payment obligations. The Parent Company has also provided guarantees in connection with certain retroactive reinsurance contracts issued by subsidiaries. The amounts of subsidiary payments under these contracts, if any, are contingent upon the outcome of future events.

Significant accounting polici_2

Significant accounting policies and practices (Policies)	12 Months Ended
	Dec. 31, 2024
Nature of operations and basis of consolidation	(a) Nature of operations and basis of consolidation Berkshire Hathaway Inc. (“Berkshire”) is a holding company owning subsidiaries engaged in numerous diverse business activities, including insurance and reinsurance, freight rail transportation, utilities and energy, manufacturing, service and retailing. In these notes the terms “us,” “we,” or “our” refer to Berkshire and its consolidated subsidiaries. Further information regarding our reportable business segments is contained in Note 26. Information concerning significant business acquisitions completed over the past three years appears in Note 2. The accompanying Consolidated Financial Statements include the accounts of Berkshire consolidated with the accounts of all subsidiaries and affiliates in which we hold a controlling financial interest as of the financial statement date. Normally a controlling financial interest reflects ownership of a majority of the voting interests. We consolidate variable interest entities (“VIE”) when we possess both the power to direct the activities of the VIE that most significantly affect its economic performance, and we (a) are obligated to absorb the losses that could be significant to the VIE or (b) hold the right to receive benefits from the VIE that could be significant to the VIE. Intercompany accounts and transactions have been eliminated. Certain balances in the accompanying Consolidated Financial Statements for 2023 have been reclassified to conform to current year presentations. We reclassified the asset, liability, revenue and expense balances in 2023 associated with Pilot Travel Centers LLC (“Pilot”) from the Railroad, Utilities and Energy sections of the Balance Sheet, Statement of Earnings and Statement of Cash Flows to the Insurance and Other sections of those statements. We also reclassified the balances within the affected Notes to the Consolidated Financial Statements. These reclassifications conform presentations for comparability to presentations in 2024. These reclassifications had no effect on consolidated total assets, liabilities, shareholders’ equity, revenues, expenses, or on net earnings or cash flows from the amounts previously reported. See Note 1(y) for a summary of the reclassifications. We continue to believe that reporting the railroad, utilities and energy subsidiaries separately in our Consolidated Balance Sheets and Consolidated Statements of Earnings is appropriate, given relative significance of property, plant and equipment, capital expenditures and debt. Further, these subsidiaries are not supported by Berkshire debt guarantees or other financial commitments.
Use of estimates in preparation of financial statements	(b) Use of estimates in preparation of financial statements We prepare our Consolidated Financial Statements in conformity with accounting principles generally accepted in the United States (“GAAP”), which requires us to make estimates and assumptions that affect the reported amounts of certain assets and liabilities at the balance sheet date and the reported amounts of certain revenues and expenses during the period. Our estimates of unpaid losses and loss adjustment expenses for property and casualty insurance claims are subject to considerable estimation error due to the inherent uncertainty in projecting ultimate claim costs. In addition, estimates and assumptions associated with determinations of deferred charges on retroactive reinsurance contracts, fair values of certain financial instruments and evaluations of goodwill and indefinite-lived intangible assets for impairment require considerable judgment. Additionally, significant estimates may be required in the evaluation of certain other long-lived assets for impairments and the recognition of expected credit losses on amounts owed to us. 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. Actual results may differ from the estimates used in preparing our Consolidated Financial Statements.
Cash and cash equivalents and short-term investments in U.S. Treasury Bills	(c) Cash and cash equivalents and short-term investments in U.S. Treasury Bills Cash equivalents consist of demand deposit and money market accounts and investments with maturities of three months or less when purchased. Short-term investments in U.S. Treasury Bills have maturities exceeding three months and less than one year at the time of purchase.
Investments under the equity method	(f) Investments under the equity method We utilize the equity method to account for investments when we possess the ability to exercise significant influence, but not control, over the operating and financial policies of the investee. The ability to exercise significant influence is presumed when the investor possesses more than 20% of the voting interests of the investee. This presumption may be overcome based on specific facts and circumstances that demonstrate that the ability to exercise significant influence is restricted. We apply the equity method to investments in common stock and other investments when such investments possess substantially identical subordinated interests to common stock, and do not apply the equity method to investments that are not in-substance common stock as defined by GAAP. In applying the equity method, we increase or decrease the carrying amount of the investment by our proportionate share of the net earnings or losses and other comprehensive income of the investee. We record additional investments at cost and equity distributions received as reductions in the carrying value of the investment. If net losses reduce our carrying amount to zero, additional net losses may be recorded if other investments in the investee are at-risk, even if we have not committed to provide financial support to the investee.
Loans and finance receivables	(g) Loans and finance receivables Loans and finance receivables are primarily manufactured home loans, and to a lesser extent, commercial loans and site-built home loans. We carry substantially all loans and finance receivables at amortized cost, net of allowances for expected credit losses, based on our ability and intent to hold such loans to maturity. Acquisition costs and loan origination and commitment costs paid and fees received, as well as acquisition premiums or discounts, are capitalized and accrued to investment income as yield adjustments over the lives of the loans. Measurements of expected credit losses include provisions for non-collection, whether the risk is probable or remote. Expected credit losses on manufactured home loans are based on the net present value of future principal payments less estimated expenses related to the charge-off and foreclosure of expected uncollectible loans and include provisions for loans that are not in foreclosure. Our principal credit quality indicator is whether the loans are performing. Expected credit loss estimates consider historical default rates, collateral recovery rates, historical runoff rates, interest rates, reductions of future cash flows for modified loans and the historical time elapsed from last payment until foreclosure, among other factors. In addition, our estimates consider current conditions and reasonable and supportable forecasts. Loans are considered delinquent when payments are more than 30 days past due. We place loans over 90 days past due on nonaccrual status and accrued but uncollected interest is reversed. Subsequent collections on the loans are first applied to the principal and interest owed for the most delinquent amount. We resume interest income accrual once a loan is less than 90 days delinquent. Loans are considered non-performing when the foreclosure process has started. Once a loan is in the process of foreclosure, interest income is not recognized until the foreclosure is cured or the loan is modified. Once a modification is complete, interest income is recognized based on the terms of the new loan. Foreclosed loans are charged off when the collateral is sold. Loans not in foreclosure are evaluated for charge-off based on individual circumstances concerning the future collectability of the loan and the condition of the collateral securing the loan.
Other receivables	(h) Other receivables Other receivables include balances due from customers, insurance premiums receivable and reinsurance losses recoverable, as well as other receivables. Trade receivables, insurance premiums receivables and other receivables are primarily short-term in nature with stated collection terms of less than one year from the date of origination. Reinsurance recoverables are comprised of amounts ceded under reinsurance contracts or pursuant to mandatory government-sponsored insurance programs. Reinsurance recoverables arise from unpaid losses and loss adjustment expenses on property and casualty claims and benefits under life and health contracts. Receivables are stated net of estimated allowances for uncollectible balances. We measure expected credit losses primarily utilizing credit loss history. In addition, our credit loss estimates consider current conditions and reasonable and supportable forecasts. In evaluating expected credit losses of reinsurance recoverables on unpaid losses, we review the credit quality of the counterparty and consider right-of-offset provisions within reinsurance contracts and other forms of credit enhancement including collateral, guarantees and other available information. We charge off receivables against the allowances after reasonable collection efforts are exhausted.
Derivatives	(i) Derivatives We carry assets and liabilities arising from derivative contracts at fair value in other assets and accounts payable, accruals and other liabilities in our Consolidated Balance Sheets. Balances are net of reductions permitted under master netting agreements with counterparties. We record the changes in fair value of derivative contracts that do not qualify as hedging instruments for financial reporting purposes in earnings or if such contracts involve our regulated utilities subsidiaries, as regulatory assets or liabilities when inclusion in regulated rates is probable.
Fair value measurements	(j) Fair value measurements Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability between market participants in the principal market or in the most advantageous market when no principal market exists. Adjustments to transaction prices or quoted market prices may be required in illiquid or disorderly markets when estimating fair value. In such circumstances, alternative valuation techniques may be appropriate to determine the value that would be received to sell an asset or paid to transfer a liability in an orderly transaction. Market participants are assumed to be independent, knowledgeable, and able and willing to transact an exchange and not acting under duress. Our nonperformance or credit risk is considered in determining the fair value of liabilities. Considerable judgment may be required in interpreting market data used to develop the estimates of fair value. Accordingly, estimates of fair value presented herein are not necessarily indicative of the amounts that could be realized in a current or future market exchange.
Inventories	(k) Inventories Inventories consist of manufactured products, goods or products acquired for resale, materials and supplies and homes constructed for sale. Manufactured inventory costs include materials, direct and indirect labor and factory overhead. At December 31, 2024, we used the last-in-first-out (“LIFO”) method to value 32 % of consolidated inventories with the remainder primarily determined under first-in-first-out and average cost methods. Non-LIFO inventories are stated at the lower of cost or net realizable value. The excess of current or replacement costs over costs determined under LIFO was approximately $ 2.3 billion as of December 31, 2024 and December 31, 2023.
Property, plant and equipment and equipment held for lease	(l) Property, plant and equipment and equipment held for lease We use property, plant and equipment in our operations. We also own equipment that we lease to others under lease contracts. We record additions, improvements and betterments to such properties at cost. With respect to constructed assets, all materials, direct labor and contract services as well as certain indirect costs, including interest over the construction period, are capitalized. With respect to constructed assets that are subject to authoritative guidance for regulated operations, capitalized costs also include an allowance for funds used during construction, which represents the cost of equity funds used to finance the construction of the regulated facilities. Normal repairs and maintenance and other costs that do not improve the property, extend its useful life or otherwise do not meet capitalization criteria are charged to expense as incurred. Depreciation expense of our regulated utilities and railroad is generally determined using group depreciation methods where rates are based on periodic depreciation studies approved by the applicable regulator. Under group depreciation, a composite rate is applied to the gross investment in a particular class of property, despite differences in the service life or salvage value of individual property units within the same class. When such assets are retired or sold, no gain or loss is recognized. Gains or losses on disposals of all other assets are recorded through earnings. Ranges of estimated useful lives of depreciable assets unique to our railroad business are as follows: track structure and other roadway – 10 to 100 years and locomotives, freight cars and other equipment – 6 to 45 years . Ranges of estimated useful lives of assets unique to our utilities and energy businesses are as follows: utility generation, transmission and distribution systems – 5 to 80 years , interstate natural gas pipeline assets – 3 to 80 years and independent power plants and other assets – 2 to 50 years . We depreciate property, plant and equipment used in operations by our other businesses to the estimated salvage value primarily using the straight-line method over estimated service lives. Ranges of estimated service lives of depreciable assets used in our other businesses are as follows: buildings and improvements – 5 to 50 years , machinery and equipment – 3 to 30 years and furniture, fixtures and other – 4 to 15 years . We depreciate the equipment held for lease to estimated salvage value primarily using the straight-line method over estimated useful lives ranging from 3 to 35 years . We use declining balance depreciation methods for assets when the revenue-earning power of the asset is greater during the earlier years of its life. We evaluate property, plant and equipment and equipment held for lease for impairment when events or changes in circumstances indicate that the carrying value of such assets may not be recoverable or when the assets are held for sale. Upon the occurrence of a triggering event, we assess whether the estimated undiscounted cash flows expected from the use of the asset and the residual value from the ultimate disposal of the asset exceeds the carrying value. If the carrying value exceeds the estimated recoverable amounts, we reduce the carrying value to fair value and record an impairment loss in earnings, except with respect to impairment of assets of our regulated utility and energy subsidiaries where the impacts of regulation are considered in evaluating the carrying value.
Leases	(m) Leases We are party to contracts where we lease property from others. When we lease assets from others, we record right-of-use assets and lease liabilities. Right-of-use assets represent our right to use an underlying asset for the lease term and lease liabilities represent our obligation to make lease payments arising from the lease. In this regard, lease payments include fixed payments and variable payments that depend on an index or rate. The lease term is considered the non-cancellable lease period. Certain lease contracts contain renewal options or other terms that provide variable payments based on performance or usage. Options are not included in determining right-of-use assets or lease liabilities unless it is reasonably certain that options will be exercised. Generally, incremental borrowing rates are used in measuring lease liabilities. Right-of-use assets are subject to review for impairment. As permitted under GAAP, for some leases we do not separate lease components from non-lease components by class of asset and we do not record assets or liabilities for leases with terms of one year or less.
Goodwill and other intangible assets	(n) Goodwill and other intangible assets Goodwill represents the excess of the acquisition price of a business over the acquisition date values of identified net assets of that business. We evaluate goodwill for impairment at least annually. When evaluating goodwill for impairment, we estimate the fair value of the reporting unit. Several methods may be used to estimate a reporting unit’s fair value, including market quotations, asset and liability fair values and other valuation techniques, including, but not limited to, discounted projected future net earnings or net cash flows and multiples of earnings. When the carrying amount of a reporting unit, including goodwill, exceeds the estimated fair value, the excess up to the balance of goodwill is charged to earnings as an impairment loss. Other intangible assets with indefinite lives are also tested for impairment at least annually and when events or changes in circumstances indicate that, more likely-than-not, the asset is impaired. When the asset carrying value exceeds fair value, the excess is charged to earnings as an impairment loss. Significant judgment is required in estimating fair values and evaluating goodwill and indefinite-lived intangible assets for impairment. We amortize intangible assets with finite lives in a pattern that reflects the expected consumption of related economic benefits or on a straight-line basis over the estimated economic useful lives. Intangible assets with finite lives are reviewed for impairment when events or changes in circumstances indicate that the carrying amount may not be recoverable.
Revenue recognition	(o) Revenue recognition We earn insurance premiums on prospective property/casualty insurance and reinsurance contracts over the loss exposure or coverage period in proportion to the level of protection provided. We earn such premiums, in most cases ratably, over the term of the contract with unearned premiums computed on a monthly or daily pro-rata basis. Premiums on retroactive property/casualty reinsurance contracts are normally received in full and are fully earned at the inception of the contracts, as all underlying loss events covered by the policies occurred prior to contract inception. Premiums for life reinsurance and periodic payment annuity contracts are earned when due. Premiums for periodic payment annuity contracts are received in full and fully earned at the inception of the contracts. Premiums earned are stated net of amounts ceded to reinsurers. Premiums earned on contracts with experience-rating provisions reflect estimated loss experience under such contracts. Sales and service revenues are recognized when goods or services are transferred to a customer. A good or service is transferred when (or as) the customer obtains control of that good or service. Revenues are based on the consideration we expect to receive in connection with our promises to deliver goods and services to our customers. We manufacture and/or distribute a wide variety of industrial, building and consumer products. We also sell fuels, including diesel, gasoline and related products, on a retail and wholesale basis. Our sales contracts provide customers with products directly or through wholesale and retail channels in exchange for consideration specified under the contracts. Contracts generally represent customer orders for individual products at stated prices. Sales contracts may contain either single or multiple performance obligations. In instances where contracts contain multiple performance obligations, we allocate the revenue to each obligation based on the relative stand-alone selling prices of each product or service. Sales revenues reflect reductions for returns, allowances, late delivery penalties, volume discounts and other incentives, some of which may be contingent on future events. In certain customer contracts, sales revenues include certain state and local excise taxes billed to customers on specified products when those taxes are levied directly upon us by the taxing authorities. Sales revenues exclude sales taxes and value-added taxes collected on behalf of taxing authorities. Sales revenues include consideration for shipping and other fulfillment activities performed prior to the customer obtaining control of the goods. We also elect to treat consideration for such services that are performed after control has passed to the customer as sales revenue. Product sales revenues are generally recognized at a point in time when control of the product transfers to the customer, which coincides with customer pickup or product delivery or acceptance, depending on terms of the arrangement. We recognize sales revenues and related costs over time with respect to certain contracts, including certain bridge and structural steel, castings, forgings and aerostructures contracts. Control of the product units under these contracts transfers continuously to the customer as the product is manufactured. These products generally have no alternative use and the contract requires the customer to provide reasonable compensation if terminated for reasons other than breach of contract. The primary performance obligation under our freight rail transportation service contracts is to move freight from a point of origin to a point of destination. The performance obligations are represented by bills of lading which create a series of distinct services that have a similar pattern of transfer to the customer. The revenues for each performance obligation are based on various factors including the product being shipped, the origin and destination pair and contract incentives, which are outlined in various private rate agreements, common carrier public tariffs, interline foreign road agreements and pricing quotes. The transaction price is generally a per car/unit amount to transport railcars from a specified origin to a specified destination. Freight revenues are recognized over time as the service is performed because the customer simultaneously receives and consumes the benefits of the service. Revenues recognized represent the portion of the service completed as of the balance sheet date. Invoices for freight transportation services are generally issued to customers and paid within 30 days or less. Customer incentives, which are primarily provided for shipping a specified cumulative volume or shipping to/from specific locations, are recorded as a reduction to revenue on a pro-rata basis based on actual or projected future customer shipments. Utilities and energy revenues derive primarily from regulated electricity and natural gas sales. Regulated electricity and natural gas revenues are primarily tariff-based sales arrangements approved by various regulatory commissions. These tariff-based revenues are mainly comprised of energy, transmission, distribution and natural gas and have performance obligations to deliver energy products and services to customers which are satisfied over time as energy is delivered or services are provided. Such revenues are equivalent to the amounts we have the right to invoice and correspond directly with the value to the customer of the performance to date and include billed and unbilled amounts. Payments from customers are generally due within 30 days of billing. Rates charged for regulated energy products and services are established by regulators or contractual arrangements that establish the transaction price, as well as the allocation of price among the separate performance obligations. When preliminary regulated rates are permitted to be billed prior to final approval by the applicable regulator, certain revenue collected may be subject to refund and a liability for estimated refunds is accrued. Other service revenues derive from contracts with customers in which performance obligations are satisfied over time, where customers receive and consume benefits as we perform the services or at a point in time when the services are completed. Other service revenues primarily derive from real estate brokerage, construction management and consulting, automotive repair, aircraft management, aviation training, franchising activities and news distribution. Leasing revenue is generally recognized ratably over the term of the lease or based on usage, if applicable under the terms of the contract. A substantial portion of our lessor contracts are classified as operating leases.
Losses and loss adjustment expenses	(p) Losses and loss adjustment expenses We record liabilities for unpaid losses and loss adjustment expenses under property and casualty insurance and reinsurance contracts for loss events that have occurred on or before the balance sheet date. Such liabilities represent the undiscounted estimated ultimate payment amounts. We base liability estimates on (1) loss reports from policyholders and cedents, (2) individual case estimates and (3) estimates of incurred but not reported losses. Losses and loss adjustment expenses in the Consolidated Statements of Earnings include paid claims, claim settlement costs and changes in estimated claim liabilities. Losses and loss adjustment expenses in the Consolidated Statements of Earnings are stated net of amounts recovered and estimates of amounts recoverable ceded under reinsurance contracts. Reinsurance contracts do not relieve the ceding company of its obligations to indemnify policyholders with respect to the underlying insurance and reinsurance contracts.
Retroactive reinsurance contracts	(q) Retroactive reinsurance contracts We record liabilities for unpaid losses and loss adjustment expenses under short-duration retroactive reinsurance contracts consistent with property and casualty contracts described in Note 1(p). With respect to retroactive reinsurance contracts, we also record deferred charge assets at the inception of the contracts, representing the excess, if any, of the estimated ultimate claim liabilities over the premiums earned. We subsequently adjust deferred charge assets as of the balance sheet date based on changes in the estimated timing and amount of ultimate loss payments, with retrospective application to the inception of the contract using the interest method. The resulting changes in deferred charge assets are included as a component of insurance losses and loss adjustment expenses in the Consolidated Statements of Earnings.
Insurance policy acquisition costs	(r) Insurance policy acquisition costs Deferred policy acquisition costs are included in other assets and were approximately $ 4.6 billion at December 31, 2024 and 2023, of which $ 3.9 billion in each year related to property and casualty insurance contracts. We capitalize the direct incremental costs that relate to the successful sale of insurance contracts, subject to ultimate recoverability. Direct incremental acquisition costs include commissions, premium taxes and certain other costs associated with successful efforts. We expense all other underwriting costs as incurred. For short-duration property and casualty insurance contracts, deferred policy acquisition costs are reflected in expenses over the contract term as the related premiums are earned. For long-duration life contracts, we expense deferred policy acquisition costs at a constant level based on the expected amount of insurance in-force and the expected term of the contract using the assumptions consistent with those used in determining related insurance liabilities.
Life, annuity and health insurance benefits	(s) Life, annuity and health insurance benefits Liabilities for life, annuity and health insurance benefits under long-duration insurance contracts represent the present value of expected future cash outflows from future benefit payments and certain non-acquisition costs, less the present value of expected future “net premiums,” which is the portion of gross premiums required to provide for all expected future benefits and variable expenses. Periodic payment and annuity reinsurance contracts are regarded as limited payment contracts. Such liabilities include the present value of expected future payments based on the discount rates used to measure benefit liabilities and deferred profit liabilities, which are based on the excess of gross premiums received over the net premiums established at the inception of the contract. In estimating future cash flows, we consider the timing and amount of future claims, premiums and expenses, which require estimates of expected mortality, morbidity and lapse rates. Cash flow assumptions are reviewed at least annually, with the effects of assumption changes recorded in earnings. The discount rate assumptions used to measure benefit liabilities are revised each reporting period based on the prevailing upper-medium-grade corporate bond yields (generally single-A rated credit ratings) that reflect the duration and currency attributes of the liabilities. In measuring benefit liabilities, we generally group contracts by contract issue year. The effects of changes in discount rates are recorded in accumulated other comprehensive income.
Regulated utilities and energy businesses	(t) Regulated utilities and energy businesses Certain regulated utility and energy subsidiaries prepare their financial statements in accordance with authoritative guidance for regulated operations, reflecting the economic effects of regulation from the ability to recover certain costs from customers and the requirement to return revenues to customers in the future through the regulated rate-setting process. Accordingly, certain costs are deferred as regulatory assets and certain income is accrued as regulatory liabilities. Regulatory assets and liabilities are subsequently amortized into operating expenses and revenues over various future periods. Regulatory assets and liabilities are continually assessed for probable future inclusion in regulatory rates by considering factors such as applicable regulatory or legislative changes and recent rate orders received by other regulated entities. If future inclusion in regulatory rates ceases to be probable, the amount no longer probable of inclusion in regulatory rates is charged or credited to earnings (or other comprehensive income, if applicable) or returned to customers.
Foreign currency	(u) Foreign currency The accounts of certain subsidiaries are measured using functional currencies other than the U.S. Dollar. Revenues and expenses in the financial statements of these subsidiaries are translated into U.S. Dollars at the average exchange rate for the period and assets and liabilities are translated at the exchange rate as of the end of the reporting period. The net effects of translating the financial statements of these subsidiaries are included in shareholders’ equity as a component of accumulated other comprehensive income. Gains and losses arising from transactions denominated in a currency other than the functional currency of the entity, including gains and losses from the remeasurement of assets and liabilities due to changes in currency exchange rates, are included in earnings.
Income taxes	(v) Income taxes Berkshire files a consolidated federal income tax return in the U.S. with eligible subsidiaries. In addition, we file income tax returns in U.S. state and local and foreign jurisdictions. Provisions for current income tax liabilities are calculated and accrued on income and expense amounts expected to be included in the income tax returns for the current year. Income taxes reported in earnings also include deferred income tax provisions. Deferred income tax assets and liabilities are computed on differences between the financial statement bases and tax bases of assets and liabilities at the enacted tax rates. Changes in deferred income tax assets and liabilities associated with components of other comprehensive income are charged or credited directly to other comprehensive income. Otherwise, changes in deferred income tax assets and liabilities are included as a component of income tax expense. The effect on deferred income tax assets and liabilities attributable to changes in enacted tax rates are charged or credited to income tax expense in the period of enactment. Valuation allowances are established for certain deferred income tax assets when realization is deemed to be unlikely. Liabilities are established for uncertain tax positions taken or positions expected to be taken in income tax returns when such positions, in our judgment, do not meet a more-likely-than-not threshold based on the technical merits of the positions. Estimated interest and penalties related to uncertain tax positions are included as a component of income tax expense.
Accounting pronouncements adopted in 2024	(w) Accounting pronouncements adopted in 2024 We adopted the Financial Accounting Standards Board (“FASB”) Accounting Standards Update 2023-02, “Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method” (“ASU 2023-02”). ASU 2023-02 permits reporting entities to elect to account for tax equity investments from which the income tax credits are received using the proportional amortization method at the program level if certain conditions are met. We elected to apply the proportional accounting method to eligible affordable housing tax credit investments using the modified retrospective method. We recorded a charge to retained earnings of $ 127 million, representing the cumulative effect of applying the proportional method to these investments as of January 1, 2024. We adopted FASB Accounting Standards Update 2023-07, “Improvements to Reportable Segment Disclosures” (“ASU 2023-07”) beginning December 31, 2024 . ASU 2023-07 requires disclosures of significant expenses by segment and interim disclosure of items that were previously required only on an annual basis. We adopted ASU 2023-07 retrospectively with such disclosures included in Note 26 to the accompanying Consolidated Financial Statements.
Accounting pronouncements to be adopted subsequent to December 31, 2024	(x) Accounting pronouncements to be adopted subsequent to December 31, 2024 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. In November 2024, the FASB issued Accounting Standards Update 2024-03, “Disaggregation of Income Statement Expenses” (“ASU 2024-03”), which requires detailed disclosure in the notes to the financial statements of specific categories underlying certain expense captions on the income statement. ASU 2024-03 may be adopted on a prospective or retrospective basis and is effective for fiscal years beginning after December 15, 2027, with early adoption permitted. On March 6, 2024, the U.S. Securities Exchange Commission (“SEC”) issued Release No. 33-11275 and No. 34-99678 “The Enhancement and Standardization of Climate-Related Disclosures for Investors” (“Climate Disclosure Rules”). Among its provisions, the Climate Disclosure Rules will require certain disclosures related to severe weather events and other natural conditions, and other disclosures about climate-related risks that materially impacted or are reasonably likely to materially impact the business strategy, results of operations or financial condition of the registrant. The Climate Disclosure Rules were to become 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, which remains in place pending the completion of an ongoing judicial review.
Reclassifications of certain balances in 2023	(y) Reclassifications of certain balances in 2023 A summary of reclassifications to the amounts previously reported in our Consolidated Balance Sheet and Statement of Earnings as of and for the year ended December 31, 2023 associated with Pilot’s balance sheet, revenue and expense accounts are summarized below. We also reclassified the December 31, 2023 amounts in the applicable Notes to the Consolidated Financial Statements. The reclassifications to the Consolidated Statement of Cash Flows for the year ended December 31, 2023 were immaterial. These reclassifications conform presentations of balances in 2023 for comparability to current year presentations. Amounts are in millions. December 31, 2023 As previously reported Reclassification As reclassified Assets: Insurance and Other: Cash and cash equivalents $ 33,672 $ 596 $ 34,268 Other receivables 44,174 2,087 46,261 Inventories 24,159 1,697 25,856 Property, plant and equipment 22,030 8,169 30,199 Goodwill 50,868 6,605 57,473 Other intangible assets 29,327 6,557 35,884 Other 19,568 2,298 21,866 Railroad, Utilities and Energy: Cash and cash equivalents 4,350 ( 596 ) 3,754 Receivables 7,086 ( 2,087 ) 4,999 Property, plant and equipment 177,616 ( 8,169 ) 169,447 Goodwill 33,758 ( 6,605 ) 27,153 Other 30,397 ( 10,552 ) 19,845 Liabilities: Insurance and Other: Accounts payable, accruals and other liabilities 32,402 4,157 36,559 Notes payable and other borrowings 42,692 5,776 48,468 Railroad, Utilities and Energy: Accounts payable, accruals and other liabilities 22,461 ( 4,157 ) 18,304 Notes payable and other borrowings 85,579 ( 5,776 ) 79,803 Year ended December 31, 2023 As previously reported Reclassification As reclassified Revenues: Insurance and Other: Sales and service revenues $ 155,687 $ 51,461 $ 207,148 Interest, dividend and other investment income 15,561 203 15,764 Railroad, Utilities and Energy: Utility and energy operating revenues 72,693 ( 51,461 ) 21,232 Service revenues and other income 4,931 ( 203 ) 4,728 Costs and expenses: Insurance and Other: Cost of sales and services 122,569 46,712 169,281 Selling, general and administrative expenses 22,605 2,853 25,458 Interest expense 1,258 413 1,671 Railroad, Utilities and Energy: Utilities and energy cost of sales and other expenses 67,964 ( 49,565 ) 18,399 Interest expense 3,745 ( 413 ) 3,332
Fixed Maturities [Member]
Investments in fixed maturity and equity securities	(d) Investments in fixed maturity securities We classify investments in fixed maturity securities on the acquisition date and at each balance sheet date. Securities classified as held-to-maturity are carried at amortized cost, reflecting the ability and intent to hold the securities to maturity. Securities classified as trading are acquired with the intent to sell in the near term and are carried at fair value with changes in fair value reported in earnings. All other securities are classified as available-for-sale and are carried at fair value. Our investments in fixed maturity securities are classified as available-for-sale. We amortize the difference between the original cost and maturity value of a fixed maturity security to earnings using the interest method. We record investment gains and losses on available-for-sale fixed maturity securities in earnings when the securities are sold. For securities in an unrealized loss position, we recognize a loss in earnings for the excess of amortized cost over fair value if we intend to sell before the price recovers. As of the balance sheet date, we evaluate unrealized losses, considering the severity of the decline in value, creditworthiness of the issuer and other relevant factors. We record an allowance for credit losses, limited to the excess of amortized cost over fair value, with a corresponding charge to earnings if the present value of estimated expected cash flows is less than the present value of contractual cash flows. The allowance may be subsequently increased or decreased based on the prevailing facts and circumstances. The portion of the unrealized loss that is not related to a credit loss is recognized in other comprehensive income.
Equity Securities [Member]
Investments in fixed maturity and equity securities	(e) Investments in equity securities We carry investments in equity securities at fair value and record the changes in fair values in the Consolidated Statements of Earnings as a component of investment gains and losses.

Significant accounting polici_3

Significant accounting policies and practices (Tables)	12 Months Ended
	Dec. 31, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Summary of reclassifications to amounts previously reported	These reclassifications conform presentations of balances in 2023 for comparability to current year presentations. Amounts are in millions. December 31, 2023 As previously reported Reclassification As reclassified Assets: Insurance and Other: Cash and cash equivalents $ 33,672 $ 596 $ 34,268 Other receivables 44,174 2,087 46,261 Inventories 24,159 1,697 25,856 Property, plant and equipment 22,030 8,169 30,199 Goodwill 50,868 6,605 57,473 Other intangible assets 29,327 6,557 35,884 Other 19,568 2,298 21,866 Railroad, Utilities and Energy: Cash and cash equivalents 4,350 ( 596 ) 3,754 Receivables 7,086 ( 2,087 ) 4,999 Property, plant and equipment 177,616 ( 8,169 ) 169,447 Goodwill 33,758 ( 6,605 ) 27,153 Other 30,397 ( 10,552 ) 19,845 Liabilities: Insurance and Other: Accounts payable, accruals and other liabilities 32,402 4,157 36,559 Notes payable and other borrowings 42,692 5,776 48,468 Railroad, Utilities and Energy: Accounts payable, accruals and other liabilities 22,461 ( 4,157 ) 18,304 Notes payable and other borrowings 85,579 ( 5,776 ) 79,803 Year ended December 31, 2023 As previously reported Reclassification As reclassified Revenues: Insurance and Other: Sales and service revenues $ 155,687 $ 51,461 $ 207,148 Interest, dividend and other investment income 15,561 203 15,764 Railroad, Utilities and Energy: Utility and energy operating revenues 72,693 ( 51,461 ) 21,232 Service revenues and other income 4,931 ( 203 ) 4,728 Costs and expenses: Insurance and Other: Cost of sales and services 122,569 46,712 169,281 Selling, general and administrative expenses 22,605 2,853 25,458 Interest expense 1,258 413 1,671 Railroad, Utilities and Energy: Utilities and energy cost of sales and other expenses 67,964 ( 49,565 ) 18,399 Interest expense 3,745 ( 413 ) 3,332

Significant business acquisit_2

Significant business acquisitions and other transactions (Tables)	12 Months Ended
	Dec. 31, 2024
Business Acquisition [Line Items]
Summary of unaudited pro forma consolidated earnings	Certain unaudited pro forma revenue and consolidated earnings (loss) data for the year ended December 31, 2022 as if the Alleghany and Pilot acquisitions were completed on the same terms at the beginning of 2022 follows (in millions, except per share amounts). 2022 Revenues $ 383,115 Net earnings (loss) attributable to Berkshire shareholders ( 23,947 ) Net earnings (loss) per equivalent Class A common share ( 16,303 )
Pilot [Member]
Business Acquisition [Line Items]
Summary of preliminary values of identified assets acquired and liabilities assumed	A summary of the values of Pilot’s assets acquired, liabilities assumed and noncontrolling interests as of January 31, 2023 follows (in millions). Assets acquired Liabilities assumed and noncontrolling interests Property, plant and equipment $ 8,015 Notes payable $ 5,876 Goodwill* 6,605 Other liabilities 4,918 Other intangible assets 6,853 Liabilities assumed 10,794 Other assets 7,047 Noncontrolling interests, predominantly redeemable 3,361 Liabilities assumed and noncontrolling interests $ 14,155 Assets acquired $ 28,520 Net assets $ 14,365 —————— * Goodwill from this acquisition is expected to be deductible for income tax purposes.

Investments in fixed maturity_2

Investments in fixed maturity securities (Tables)	12 Months Ended
	Dec. 31, 2024
Investments, Debt and Equity Securities [Abstract]
Schedule of investments in securities with fixed maturities	Investments in fixed maturity securities are summarized by type below (in millions). Amortized Unrealized Unrealized Fair December 31, 2024 U.S. Treasury, U.S. government corporations and agencies $ 4,447 $ 16 $ ( 4 ) $ 4,459 Foreign governments 9,443 16 ( 97 ) 9,362 Corporate and other 1,324 225 ( 6 ) 1,543 $ 15,214 $ 257 $ ( 107 ) $ 15,364 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 and other 1,429 262 ( 7 ) 1,684 $ 23,525 $ 334 $ ( 101 ) $ 23,758
Schedule of amortized cost and estimated fair value of securities with fixed maturities	Due in one Due after one Due after five Due after Mortgage-backed Total Amortized cost $ 10,228 $ 4,202 $ 532 $ 123 $ 129 $ 15,214 Fair value 10,107 4,267 718 133 139 15,364

Investments in equity securit_2

Investments in equity securities (Tables)	12 Months Ended
	Dec. 31, 2024
Investments, Debt and Equity Securities [Abstract]
Schedule of investments in equity securities	Investments in equity securities are summarized as follows (in millions). Cost Net Fair December 31, 2024 Banks, insurance and finance $ 15,707 $ 75,936 $ 91,643 Consumer products 12,658 92,091 104,749 Commercial, industrial and other 47,141 28,055 75,196 $ 75,506 $ 196,082 $ 271,588 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

Equity method investments (Tabl

Equity method investments (Tables)	12 Months Ended
	Dec. 31, 2024
Equity Method Investments and Joint Ventures [Abstract]
Summary of carrying value and fair value of investments	The fair values and carrying values of these investments are included in the following table (in millions). Carrying Value Fair Value December 31, December 31, 2024 2023 2024 2023 Kraft Heinz $ 13,395 $ 13,230 $ 9,994 $ 12,035 Occidental 17,287 15,410 13,053 14,552 Other 452 426 $ 31,134 $ 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). Equity in Earnings Distributions Received Year ended December 31, Year ended December 31, 2024 2023 2022 2024 2023 2022 Kraft Heinz $ 745 $ 758 $ 628 $ 521 $ 521 $ 521 Occidental 1,005 1,077 323 207 142 24 Other 91 138 912 65 58 284 $ 1,841 $ 1,973 $ 1,863 $ 793 $ 721 $ 829
Summarized unaudited financial information of Kraft Heinz	Summarized consolidated financial information of Kraft Heinz follows (in millions). December 28, December 30, Assets $ 88,287 $ 90,339 Liabilities 38,962 40,617 Year ended December 28, December 30, December 31, Sales $ 25,846 $ 26,640 $ 26,485 Net earnings attributable to common shareholders 2,744 2,855 2,363 Summarized consolidated financial information of Occidental follows (in millions). September 30, September 30, Assets $ 85,803 $ 71,287 Liabilities 50,869 42,515 Twelve months ending September 30, 2024 2023 Total revenues and other income $ 27,572 $ 29,715 Net earnings attributable to common shareholders 3,703 4,471

Investment gains (losses) (Tabl

Investment gains (losses) (Tables)	12 Months Ended
	Dec. 31, 2024
Investments, Debt and Equity Securities [Abstract]
Summary of investment gains (losses)	Investment gains (losses) for each of the three years ending December 31, 2024 are summarized as follows (in millions). 2024 2023 2022 Investment gains (losses): Equity securities: Change in unrealized investment gains (losses) during the year on $ 49,297 $ 69,144 $ ( 63,120 ) Investment gains (losses) during the year on securities sold 3,523 2,698 ( 3,927 ) 52,820 71,842 ( 67,047 ) Fixed maturity securities: Gross realized gains 28 139 134 Gross realized losses ( 71 ) ( 86 ) ( 684 ) Other 22 2,960 ( 302 ) $ 52,799 $ 74,855 $ ( 67,899 )

Loans and finance receivables (

Loans and finance receivables (Tables)	12 Months Ended
	Dec. 31, 2024
Schedule of receivables	Other receivables are comprised of the following (in millions). December 31, 2024 2023 Insurance and other: Insurance premiums receivable $ 18,548 $ 19,052 Reinsurance recoverables 5,177 7,060 Trade receivables 15,638 16,450 Other 5,199 4,383 Allowances for credit losses ( 675 ) ( 684 ) $ 43,887 $ 46,261 Railroad, utilities and energy: Trade receivables $ 3,764 $ 4,034 Other 862 1,114 Allowances for credit losses ( 123 ) ( 149 ) $ 4,503 $ 4,999
Loans and Finance Receivables [Member]
Schedule of receivables	Loans and finance receivables are summarized as follows (in millions). December 31, 2024 2023 Loans and finance receivables, before allowances and discounts $ 29,700 $ 26,289 Allowances for credit losses ( 1,134 ) ( 950 ) Unamortized acquisition discounts and points ( 768 ) ( 658 ) $ 27,798 $ 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 each of the three years ending December 31, 2024 follow (in millions). 2024 2023 2022 Balance at the beginning of the year $ 950 $ 856 $ 765 Provision for credit losses 298 169 124 Charge-offs, net of recoveries ( 114 ) ( 75 ) ( 33 ) Balance at December 31 $ 1,134 $ 950 $ 856
Manufactured Housing Loan Balances [Member]
Summary of performing and non-performing home loans before discounts and credit loss allowances by year of loan origination	A summary of performing and non-performing home loans, before discounts and credit loss allowances, by year of loan origination as of December 31, 2024 follows (in millions). Origination Year 2024 2023 2022 2021 2020 Prior Total Performing $ 6,578 $ 4,969 $ 3,651 $ 3,052 $ 2,358 $ 8,172 $ 28,780 Non-performing 13 22 16 11 10 45 117 $ 6,591 $ 4,991 $ 3,667 $ 3,063 $ 2,368 $ 8,217 $ 28,897

Other receivables (Tables)

Other receivables (Tables)	12 Months Ended
	Dec. 31, 2024
Receivables [Abstract]
Schedule of receivables	Other receivables are comprised of the following (in millions). December 31, 2024 2023 Insurance and other: Insurance premiums receivable $ 18,548 $ 19,052 Reinsurance recoverables 5,177 7,060 Trade receivables 15,638 16,450 Other 5,199 4,383 Allowances for credit losses ( 675 ) ( 684 ) $ 43,887 $ 46,261 Railroad, utilities and energy: Trade receivables $ 3,764 $ 4,034 Other 862 1,114 Allowances for credit losses ( 123 ) ( 149 ) $ 4,503 $ 4,999

Inventories (Tables)

Inventories (Tables)	12 Months Ended
	Dec. 31, 2024
Inventory Disclosure [Abstract]
Schedule of inventories	Inventories of our insurance and other businesses are comprised of the following (in millions). December 31, 2024 2023 Raw materials $ 5,421 $ 6,026 Work in process and other 3,150 3,345 Finished manufactured goods 4,898 4,969 Goods acquired for resale 10,539 11,516 $ 24,008 $ 25,856

Property, plant and equipment_2

Property, plant and equipment including equipment held for lease (Tables)	12 Months Ended
	Dec. 31, 2024
Schedule of depreciation expense	Depreciation expense for each of the three years ending December 31, 2024 is summarized below (in millions). 2024 2023 2022 Insurance and other $ 3,117 $ 2,898 $ 2,276 Railroad, utilities and energy 6,514 6,494 6,181 $ 9,631 $ 9,392 $ 8,457
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). December 31, 2024 2023 Land, buildings and improvements $ 20,735 $ 19,598 Machinery and equipment 32,475 31,865 Furniture, fixtures and other 5,501 5,850 58,711 57,313 Accumulated depreciation ( 28,640 ) ( 27,114 ) $ 30,071 $ 30,199
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. December 31, 2024 2023 Railroad: Land, track structure and other roadway $ 74,093 $ 71,692 Locomotives, freight cars and other equipment 15,766 16,256 Construction in progress 1,813 1,715 91,672 89,663 Accumulated depreciation ( 20,411 ) ( 19,464 ) 71,261 70,199 Utilities and energy: Utility generation, transmission and distribution systems $ 103,015 $ 96,195 Interstate natural gas pipeline assets 20,237 19,226 Independent power plants and other 14,840 14,781 Construction in progress 8,793 9,267 146,885 139,469 Accumulated depreciation ( 43,116 ) ( 40,221 ) 103,769 99,248 $ 175,030 $ 169,447

Equipment held for lease (Table

Equipment held for lease (Tables)	12 Months Ended
	Dec. 31, 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). December 31, 2024 2023 Railcars $ 10,137 $ 10,031 Aircraft 14,201 12,537 Other 5,686 5,576 30,024 28,144 Accumulated depreciation ( 12,196 ) ( 11,197 ) $ 17,828 $ 16,947
Summary of fixed and variable operating lease revenues	Operating lease revenues for each of the three years ending December 31, 2024 are summarized below (in millions). 2024 2023 2022 Fixed lease revenue $ 6,456 $ 5,902 $ 5,184 Variable lease revenue 2,771 2,514 2,330 $ 9,227 $ 8,416 $ 7,514
Summary of remaining operating lease receipts	A summary of future operating lease receipts as of December 31, 2024 follows (in millions). 2025 2026 2027 2028 2029 Thereafter Total $ 4,263 $ 3,455 $ 2,596 $ 1,724 $ 769 $ 339 $ 13,146

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2024
Leases [Abstract]
Summary of Information related to operating leases	Information related to our operating leases follows (dollars in millions). Right-of-use assets Lease liabilities Weighted average Weighted average December 31, 2024 $ 5,843 $ 5,996 7.5 4.5 % December 31, 2023 5,277 5,299 7.0 4.2 %
Summary of remaining operating lease payments	A summary of our remaining future operating lease payments reconciled to lease liabilities as of December 31, 2024 and December 31, 2023 follows (in millions). Year 1 Year 2 Year 3 Year 4 Year 5 Thereafter Total Amount Lease December 31: 2024 $ 1,491 $ 1,161 $ 982 $ 766 $ 600 $ 2,197 $ 7,197 $ ( 1,201 ) $ 5,996 2023 1,422 1,172 815 666 463 1,680 6,218 ( 919 ) 5,299
Components of operating lease expenses	Components of operating lease expense for each of the three years ending December 31, 2024 are summarized as follows (in millions). 2024 2023 2022 Operating lease expense $ 1,652 $ 1,535 $ 1,361 Short-term lease expense 171 219 233 Variable lease expense 225 216 217 $ 2,048 $ 1,970 $ 1,811

Goodwill and other intangible_2

Goodwill and other intangible assets (Tables)	12 Months Ended
	Dec. 31, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
Reconciliation of the change in goodwill	Reconciliations of the changes in the carrying value of goodwill during 2024 and 2023 follow (in millions). December 31, 2024 2023 Balance at the beginning of the year* $ 84,626 $ 78,119 Business acquisitions 87 7,347 Other, including acquisition period remeasurements and foreign currency translation ( 833 ) ( 840 ) Balance at the end of the year* $ 83,880 $ 84,626 * Net of accumulated goodwill impairments of $ 11.5 billion as of December 31, 2024, $ 11.1 billion as of December 31, 2023 and $ 11.0 billion as of December 31, 2022.
Schedule of intangible assets	Other intangible assets are summarized below (in millions). December 31, 2024 December 31, 2023 Gross Accumulated Net Gross Accumulated Net Insurance and other: Customer relationships $ 30,941 $ 8,840 $ 22,101 $ 30,832 $ 8,048 $ 22,784 Trademarks and trade names 9,007 1,041 7,966 8,997 899 8,098 Patents and technology 5,375 4,359 1,016 5,238 4,109 1,129 Other 5,551 1,996 3,555 5,764 1,891 3,873 $ 50,874 $ 16,236 $ 34,638 $ 50,831 $ 14,947 $ 35,884 Railroad, utilities and energy: Customer relationships and contracts $ 1,553 $ 728 $ 825 $ 1,565 $ 644 $ 921 Other 437 126 311 450 115 335 $ 1,990 $ 854 $ 1,136 $ 2,015 $ 759 $ 1,256

Supplemental cash flow inform_2

Supplemental cash flow information (Tables)	12 Months Ended
	Dec. 31, 2024
Supplemental Cash Flow Elements [Abstract]
Schedule of supplemental cash flow information	A summary of supplemental cash flow information follows (in millions). 2024 2023 2022 Cash paid during the year for: Income taxes $ 28,544 $ 7,765 $ 4,236 Interest: Insurance and other 1,362 1,670 1,150 Railroad, utilities and energy 3,577 3,327 3,195 Non-cash investing and financing activities: Liabilities assumed in connection with business acquisitions 22 10,938 24,186 Operating lease liabilities arising from obtaining right-of-use assets 2,007 1,645 1,118 Class B common stock issued in exchange for noncontrolling interests 1,045 — —

Unpaid losses and loss adjust_2

Unpaid losses and loss adjustment expenses (Tables)	12 Months Ended
	Dec. 31, 2024
Schedule of liability for unpaid claims and claims adjustment expense	Net liabilities of acquired businesses in 2022 related to the acquisition of Alleghany’s insurance companies in October 2022. 2024 2023 2022 Balance at the beginning of the year: Gross liabilities $ 111,082 $ 107,472 $ 86,664 Reinsurance recoverable on unpaid losses ( 4,893 ) ( 5,025 ) ( 2,960 ) Net liabilities 106,189 102,447 83,704 Losses and loss adjustment expenses incurred: Current accident year 57,563 59,244 59,463 Prior accident years ( 2,322 ) ( 3,541 ) ( 2,672 ) Total 55,241 55,703 56,791 Losses and loss adjustment expenses paid: Current accident year ( 24,139 ) ( 25,184 ) ( 27,236 ) Prior accident years ( 26,436 ) ( 27,065 ) ( 23,083 ) Total ( 50,575 ) ( 52,249 ) ( 50,319 ) Foreign currency effect ( 297 ) 288 ( 508 ) Net liabilities of acquired businesses — — 12,779 Balance at December 31: Net liabilities 110,558 106,189 102,447 Reinsurance recoverable on unpaid losses 4,593 4,893 5,025 Gross liabilities $ 115,151 $ 111,082 $ 107,472
Schedule of reconciliation of unpaid losses and allocated loss adjustment expenses to balance sheet liability	A reconciliation of the disaggregated net unpaid losses and allocated loss adjustment expenses (the latter referred to as “ALAE”) to our consolidated claim liabilities as of December 31, 2024 follows (in millions). GEICO BH Primary BHRG Physical Auto Medical Workers’ Property Casualty Total Unpaid losses and ALAE, net $ 885 $ 20,818 $ 9,432 $ 24,335 $ 15,851 $ 33,350 $ 104,671 Reinsurance recoverable 3 884 29 1,473 634 1,369 4,392 Unallocated loss adjustment 2,414 Other losses and loss adjustment 3,674 Unpaid losses and loss adjustment $ 115,151
Schedule of average historical claims duration	Required supplemental unaudited average historical claims duration information based on the net losses and ALAE incurred and paid accident year data in the preceding tables follows. The percentages show the average portions of net losses and ALAE paid by each succeeding year, with year 1 representing the current accident year. Average Annual Percentage Payout of Losses Incurred by Age, Net of Reinsurance In Year 1 2 3 4 5 6 7 8 9 10 GEICO Physical Damage 97 % 3 % GEICO Auto Liability 41 % 31 % 13 % 7 % 4 % BH Primary Medical Professional Liability 2 % 8 % 12 % 14 % 13 % 12 % 8 % 8 % 4 % 4 % BH Primary Workers’ Compensation and Other Casualty 14 % 17 % 14 % 12 % 10 % 7 % 5 % 3 % 1 % 1 % BHRG Property 22 % 35 % 15 % 8 % 4 % 4 % 2 % 1 % 2 % 2 % BHRG Casualty 13 % 17 % 13 % 11 % 8 % 6 % 5 % 4 % 4 % 3 %
GEICO [Member] | Insurance Group [Member] | Physical Damage [Member]
Schedule of Losses and allocated loss adjustment expenses Incurred	Physical Damage Losses and ALAE Incurred through December 31, Cumulative Accident 2023* 2024 IBNR and Case Reported 2023 $ 12,273 $ 11,900 $ 111 7,430 2024 11,095 ( 454 ) 6,380 Losses and ALAE incurred $ 22,995 Cumulative Losses and ALAE Paid through December 31, Accident 2023* 2024 2023 $ 11,567 $ 11,771 2024 10,495 Losses and ALAE paid 22,266 Net unpaid losses and ALAE for 2023 – 2024 accident years 729 Net unpaid losses and ALAE for accident years before 2023 156 Net unpaid losses and ALAE $ 885
GEICO [Member] | Insurance Group [Member] | Auto Liability [Member]
Schedule of Losses and allocated loss adjustment expenses Incurred	Auto Liability Losses and ALAE Incurred through December 31, Cumulative Accident 2020* 2021* 2022* 2023* 2024 IBNR and Case Reported 2020 $ 14,637 $ 14,024 $ 13,697 $ 13,593 $ 13,462 $ 382 2,127 2021 17,481 17,457 17,229 17,033 907 2,457 2022 19,645 18,903 18,818 2,065 2,387 2023 17,948 18,073 3,864 1,956 2024 17,081 4,730 1,694 Losses and ALAE incurred $ 84,467 Cumulative Losses and ALAE Paid through December 31, Accident 2020* 2021* 2022* 2023* 2024 2020 $ 5,395 $ 9,839 $ 11,794 $ 12,608 $ 12,946 2021 6,450 12,681 14,863 15,796 2022 7,614 13,838 16,031 2023 7,191 12,682 2024 7,084 Losses and ALAE paid 64,539 Net unpaid losses and ALAE for 2020 – 2024 accident years 19,928 Net unpaid losses and ALAE for accident years before 2020 890 Net unpaid losses and ALAE $ 20,818 * Unaudited required supplemental information
Berkshire Hathaway Primary Group [Member] | Insurance Group [Member] | Medical Professional Liability [Member]
Schedule of Losses and allocated loss adjustment expenses Incurred	Medical Professional Liability Estimates of the ultimate expected losses and loss adjustment expenses incurred for medical professional claim liabilities are based on a variety of commonly accepted actuarial methodologies, such as the paid and incurred development method and Bornhuetter-Ferguson based methods, as well as other techniques that consider insured loss exposures and historical and expected loss trends, among other factors. These methodologies produce loss estimates from which we determine our best estimate. In addition, we study developments in older accident years and adjust initial loss estimates to reflect recent developments based upon claim age, coverage and litigation experience. Losses and ALAE Incurred through December 31, Cumulative Accident 2015* 2016* 2017* 2018* 2019* 2020* 2021* 2022* 2023* 2024 IBNR and Case Reported 2015 $ 1,374 $ 1,342 $ 1,269 $ 1,290 $ 1,218 $ 1,157 $ 1,093 $ 1,033 $ 1,016 $ 1,010 $ 37 12 2016 1,392 1,416 1,414 1,394 1,341 1,288 1,216 1,188 1,172 78 15 2017 1,466 1,499 1,495 1,474 1,382 1,349 1,315 1,310 89 21 2018 1,602 1,650 1,659 1,580 1,616 1,606 1,583 140 24 2019 1,670 1,691 1,663 1,614 1,534 1,579 180 22 2020 1,704 1,751 1,698 1,631 1,606 369 33 2021 1,852 1,855 1,787 1,714 718 27 2022 1,927 1,912 1,846 981 25 2023 1,964 1,918 1,428 27 2024 2,004 1,793 22 Losses and ALAE incurred $ 15,742 Cumulative Losses and ALAE Paid through December 31, Accident 2015* 2016* 2017* 2018* 2019* 2020* 2021* 2022* 2023* 2024 2015 $ 23 $ 108 $ 218 $ 382 $ 543 $ 663 $ 719 $ 799 $ 843 $ 879 2016 22 115 274 461 620 712 822 908 957 2017 27 128 300 457 582 739 877 977 2018 35 166 367 543 728 949 1,080 2019 39 160 314 536 757 963 2020 34 148 321 531 767 2021 36 136 333 548 2022 38 182 441 2023 28 156 2024 34 Losses and ALAE paid 6,802 Net unpaid losses and ALAE for 2015 – 2024 accident years 8,940 Net unpaid losses and ALAE for accident years before 2015 492 Net unpaid losses and ALAE $ 9,432 * Unaudited required supplemental information
Berkshire Hathaway Primary Group [Member] | Insurance Group [Member] | Workers' Compensation and Other Casualty [Member]
Schedule of Losses and allocated loss adjustment expenses Incurred	Workers’ Compensation and Other Casualty We evaluate ultimate loss and loss adjustment expense estimates for workers’ compensation and other casualty claims using a combination of commonly accepted actuarial methodologies such as the Bornhuetter-Ferguson and chain-ladder approaches using paid and incurred loss data. Paid and incurred loss data is segregated and analyzed by state due to the different state regulatory frameworks that may impact the duration and amount of loss payments. We also separately study the various components of liabilities, such as employee lost wages, medical expenses and the costs of claims investigations and administration. We establish case liabilities for reported claims based upon the facts and circumstances of the claim. The excess of the ultimate projected losses, including the case development estimates over the case-basis liabilities, is included in IBNR liabilities. Losses and ALAE Incurred through December 31, Cumulative Accident 2015* 2016* 2017* 2018* 2019* 2020* 2021* 2022* 2023* 2024 IBNR and Case Reported 2015 $ 2,580 $ 2,539 $ 2,455 $ 2,426 $ 2,428 $ 2,402 $ 2,408 $ 2,393 $ 2,358 $ 2,367 $ 178 120 2016 2,931 2,848 2,793 2,772 2,815 2,825 2,864 2,840 2,809 277 125 2017 3,473 3,337 3,299 3,310 3,322 3,320 3,321 3,357 395 143 2018 3,998 3,886 3,967 4,030 4,091 4,177 4,230 570 164 2019 4,584 4,623 4,692 4,763 4,847 4,919 691 185 2020 5,030 4,881 4,775 4,774 4,866 1,167 157 2021 5,899 5,856 5,882 5,983 1,923 318 2022 6,796 6,757 6,866 2,801 316 2023 7,299 7,363 3,887 187 2024 7,962 5,552 169 Losses and ALAE incurred $ 50,722 Cumulative Losses and ALAE Paid through December 31, Accident 2015* 2016* 2017* 2018* 2019* 2020* 2021* 2022* 2023* 2024 2015 $ 329 $ 804 $ 1,187 $ 1,507 $ 1,766 $ 1,873 $ 1,966 $ 2,041 $ 2,070 $ 2,095 2016 373 908 1,359 1,765 1,998 2,140 2,303 2,377 2,420 2017 480 1,133 1,645 2,050 2,279 2,492 2,673 2,784 2018 583 1,340 1,902 2,324 2,746 3,120 3,396 2019 725 1,598 2,214 2,898 3,430 3,812 2020 736 1,498 2,066 2,598 3,138 2021 869 1,751 2,440 3,168 2022 962 2,012 2,905 2023 1,056 2,152 2024 1,245 Losses and ALAE paid 27,115 Net unpaid losses and ALAE for 2015 – 2024 accident years 23,607 Net unpaid losses and ALAE for accident years before 2015 728 Net unpaid losses and ALAE $ 24,335 * Unaudited required supplemental information
Berkshire Hathaway Reinsurance Group [Member] | Insurance Group [Member] | Property [Member]
Schedule of Losses and allocated loss adjustment expenses Incurred	IBNR and case development liabilities are as of December 31, 2024. Dollars are in millions. Property Losses and ALAE Incurred through December 31, Accident 2015* 2016* 2017* 2018* 2019* 2020* 2021* 2022* 2023* 2024 IBNR and Case 2015 $ 3,587 $ 3,392 $ 2,827 $ 3,218 $ 3,214 $ 3,236 $ 3,238 $ 3,232 $ 3,255 $ 3,225 $ 94 2016 3,905 4,492 4,170 4,134 4,132 4,121 4,099 4,088 4,091 30 2017 6,374 6,071 5,893 5,767 5,689 5,608 5,590 5,577 51 2018 5,456 5,542 5,402 5,260 5,267 5,218 5,238 207 2019 4,951 5,064 4,838 4,537 4,488 4,447 112 2020 6,914 7,188 6,825 6,620 6,450 376 2021 8,063 7,919 7,585 7,289 450 2022 8,852 8,412 7,916 1,102 2023 7,953 7,379 1,632 2024 7,750 4,225 Losses and ALAE Incurred $ 59,362 Cumulative Losses and ALAE Paid through December 31, Accident 2015* 2016* 2017* 2018* 2019* 2020* 2021* 2022* 2023* 2024 2015 $ 669 $ 1,793 $ 2,196 $ 2,414 $ 2,522 $ 2,705 $ 2,791 $ 2,843 $ 2,917 $ 2,966 2016 913 2,203 2,662 3,151 3,419 3,615 3,724 3,802 3,889 2017 1,346 3,494 4,564 4,915 5,150 5,343 5,432 5,456 2018 1,204 3,073 3,709 3,992 4,236 4,444 4,571 2019 1,009 2,826 3,532 3,856 4,018 4,082 2020 1,252 3,569 4,613 5,275 5,546 2021 1,621 4,070 5,377 6,073 2022 1,813 4,322 5,588 2023 1,771 4,107 2024 1,720 Losses and ALAE Paid 43,998 Net unpaid losses and ALAE for 2015 – 2024 accident years 15,364 Net unpaid losses and ALAE for accident years before 2015 487 Net unpaid losses and ALAE $ 15,851 * Unaudited required supplemental information
Berkshire Hathaway Reinsurance Group [Member] | Insurance Group [Member] | Casualty [Member]
Schedule of Losses and allocated loss adjustment expenses Incurred	Casualty Losses and ALAE Incurred through December 31, Accident 2015* 2016* 2017* 2018* 2019* 2020* 2021* 2022* 2023* 2024 IBNR and Case 2015 $ 3,409 $ 3,615 $ 3,655 $ 3,568 $ 3,426 $ 3,388 $ 3,351 $ 3,298 $ 3,300 $ 3,276 $ 311 2016 3,777 3,987 3,891 3,859 3,808 3,765 3,735 3,763 3,793 370 2017 4,028 4,462 4,339 4,232 4,164 4,154 4,211 4,214 432 2018 4,875 5,523 5,476 5,345 5,273 5,359 5,429 647 2019 5,559 6,025 5,885 5,718 5,678 5,751 1,002 2020 6,203 6,215 6,033 6,079 6,053 1,371 2021 6,300 6,270 5,942 5,959 1,838 2022 6,047 6,092 6,045 2,829 2023 6,053 6,144 3,528 2024 6,093 4,660 Losses and ALAE incurred $ 52,757 Cumulative Losses and ALAE Paid through December 31, Accident 2015* 2016* 2017* 2018* 2019* 2020* 2021* 2022* 2023* 2024 2015 $ 445 $ 990 $ 1,425 $ 1,724 $ 1,996 $ 2,190 $ 2,338 $ 2,473 $ 2,582 $ 2,678 2016 653 1,355 1,795 2,143 2,414 2,607 2,782 2,957 3,095 2017 605 1,306 1,823 2,472 2,720 2,938 3,164 3,350 2018 693 1,737 2,786 3,252 3,631 3,948 4,224 2019 839 1,865 2,414 3,181 3,727 4,094 2020 866 1,900 2,709 3,373 3,967 2021 765 1,781 2,654 3,225 2022 620 1,333 1,963 2023 689 1,575 2024 678 Losses and ALAE paid 28,849 Net unpaid losses and ALAE for 2015 – 2024 accident years 23,908 Net unpaid losses and ALAE for accident years before 2015 9,442 Net unpaid losses and ALAE $ 33,350 * Unaudited required supplemental information

Retroactive reinsurance contr_2

Retroactive reinsurance contracts (Tables)	12 Months Ended
	Dec. 31, 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 three years ended December 31, 2024 follow (in millions). 2024 2023 2022 Balance at the beginning of the year $ 34,647 $ 35,415 $ 37,855 Losses and loss adjustment expenses incurred 247 1,109 86 Losses and loss adjustment expenses paid ( 2,399 ) ( 1,934 ) ( 2,358 ) Foreign currency effect ( 52 ) 57 ( 168 ) Balance at December 31 $ 32,443 $ 34,647 $ 35,415 Losses and loss adjustment expenses incurred above $ 247 $ 1,109 $ 86 Deferred charge adjustments 698 375 769 Losses and loss adjustment expenses incurred, including deferred charge $ 945 $ 1,484 $ 855

Long-duration insurance contr_2

Long-duration insurance contracts (Tables)	12 Months Ended
	Dec. 31, 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 disaggregated by our two principal product categories, periodic payment annuity ( “annuities”) and life and health insurance, follows (in millions). Other liabilities include IBNR claims and claims in the course of settlement. December 31, 2024 2023 Annuities $ 10,276 $ 11,212 Life and health 4,490 5,749 Other liabilities 2,850 3,252 $ 17,616 $ 20,213
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. Amounts are in millions. Annuities 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 — — ( 348 ) ( 829 ) Effect of actual from expected experience 3 5 ( 12,711 ) ( 352 ) Change in benefits, net ( 478 ) ( 470 ) 1,991 1,616 Interest accrual 550 537 1,234 1,787 Foreign currency effect 1 60 ( 867 ) 65 Balance at December 31 - original discount rates 11,757 11,681 55,170 65,871 Effect of changes in discount rate assumptions ( 1,481 ) ( 469 ) ( 11,386 ) ( 13,206 ) Balance at December 31 $ 10,276 $ 11,212 $ 43,784 $ 52,665 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 ( 416 ) ( 880 ) Effect of actual from expected experience ( 11,104 ) ( 181 ) Change in premiums, net 1,984 1,645 Interest accrual 1,099 1,566 Foreign currency effect ( 794 ) 46 Balance at December 31 - original discount rates 49,500 58,731 Effect of changes in discount rate assumptions ( 10,206 ) ( 11,815 ) Balance at December 31 $ 39,294 $ 46,916 Liability for future policy benefits: Balance at December 31 $ 10,276 $ 11,212 $ 4,490 $ 5,749 Reinsurance recoverables — — ( 46 ) ( 1,571 ) Balance at December 31, $ 10,276 $ 11,212 $ 4,444 $ 4,178
Summary of Other Information Relating to Long-Duration Insurance Liabilities	Other information relating to our long-duration insurance liabilities as of December 31, 2024 and 2023 follows (dollars in millions). Annuities Life and health 2024 2023 2024 2023 Undiscounted expected future gross premiums $ — $ — $ 100,413 $ 117,078 Discounted expected future gross premiums — — 58,881 66,692 Undiscounted expected future benefits 30,592 31,066 91,493 111,630 Weighted average discount rate 5.8 % 5.1 % 4.9 % 5.1 % Weighted average accretion rate 4.8 % 4.8 % 2.7 % 3.3 % Weighted average duration 16 years 18 years 13 years 13 years
Summary of gross premiums earned and net interest expense	Gross premiums earned and interest expense before reinsurance ceded for each of the two years ended December 31, 2024 follows (in millions). Gross Premiums Interest Expense 2024 2023 2024 2023 Annuities $ — $ — $ 550 $ 537 Life and health 3,830 3,627 135 221

Notes payable and other borro_2

Notes payable and other borrowings (Tables)	12 Months Ended
	Dec. 31, 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 December 31, 2024. Weighted December 31, Interest Rate 2024 2023 Insurance and other: Berkshire Hathaway Inc. (“Berkshire”): U.S. Dollar denominated due 2025 - 2047 3.5 % $ 3,749 $ 3,740 Euro denominated due 2025 - 2041 1.1 % 4,733 6,145 Japanese Yen denominated due 2025 - 2060 1.0 % 12,609 8,896 Berkshire Hathaway Finance Corporation (“BHFC”): U.S. Dollar denominated due 2027 - 2052 3.6 % 14,469 14,463 Great Britain Pound denominated due 2039 - 2059 2.5 % 2,156 2,191 Euro denominated due 2030 - 2034 1.8 % 1,290 1,374 Pilot Travel Centers (“Pilot”) — — 5,776 Other subsidiary borrowings due 2025 - 2051 4.5 % 4,564 4,696 Short-term subsidiary borrowings 6.3 % 1,315 1,187 $ 44,885 $ 48,468
Debt principal payments disclosure	Debt principal repayments expected during each of the next five years are as follows (in millions). Amounts in 2025 include short-term borrowings. 2025 2026 2027 2028 2029 Insurance and other $ 4,334 $ 4,313 $ 4,788 $ 2,214 $ 2,595 Railroad, utilities and energy 5,032 1,435 1,632 1,749 3,731 $ 9,366 $ 5,748 $ 6,420 $ 3,963 $ 6,326
Railroad, Utilities and Energy [Member]
Schedule of short and long term outstanding debt disclosure	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 December 31, 2024. Weighted December 31, Interest Rate 2024 2023 Railroad, utilities and energy: Berkshire Hathaway Energy Company (“BHE”) and subsidiaries: BHE senior unsecured debt due 2025 - 2053 4.4 % $ 13,107 $ 13,101 Subsidiary and other debt due 2025 - 2064 4.6 % 42,150 39,072 Short-term borrowings 5.0 % 1,123 4,148 Burlington Northern Santa Fe (“BNSF”) and subsidiaries due 2025 - 2097 4.7 % 23,497 23,482 $ 79,877 $ 79,803

Income taxes (Tables)

Income taxes (Tables)	12 Months Ended
	Dec. 31, 2024
Income Tax Disclosure [Abstract]
Schedule of income tax liability	Our liabilities for income taxes are as follows (in millions). December 31, 2024 2023 Currently payable $ 1,806 $ 185 Deferred 83,563 92,344 Other 501 480 $ 85,870 $ 93,009
Schedule of deferred income tax assets and liabilities	Our deferred income tax assets and liabilities summarized by type of temporary difference are as follows (in millions). December 31, 2024 2023 Deferred income tax liabilities: Investments, including unrealized appreciation $ 47,158 $ 56,766 Deferred charges retroactive reinsurance 1,847 1,994 Property, plant and equipment and equipment held for lease 33,590 32,991 Goodwill and other intangible assets 7,498 7,546 Other 5,043 4,452 95,136 103,749 Deferred income tax assets: Unpaid losses and loss adjustment expenses $ 1,226 $ 1,255 Unearned premiums 1,284 1,285 Accrued liabilities 2,713 2,626 Regulatory liabilities 1,364 1,248 Deferred revenue 2,539 2,282 Other 2,447 2,709 11,573 11,405 Net deferred income tax liability $ 83,563 $ 92,344
Schedule of tax provision by jurisdiction category and classification	Income tax expense (benefit) for each of the three years ending December 31, 2024 is summarized as follows (in millions). 2024 2023 2022 U.S. federal $ 18,481 $ 20,764 $ ( 10,316 ) U.S. state 767 763 762 Foreign 1,567 1,492 1,052 $ 20,815 $ 23,019 $ ( 8,502 ) Current $ 30,464 $ 7,642 $ 4,815 Deferred ( 9,649 ) 15,377 ( 13,317 ) $ 20,815 $ 23,019 $ ( 8,502 )
Schedule of income tax reconciled to federal statutory amount	Income tax expense (benefit) is reconciled to hypothetical amounts computed at the U.S. federal statutory rate for each of the three years ending December 31, 2024 in the table below (dollars in millions). 2024 2023 2022 Earnings (loss) before income taxes $ 110,376 $ 120,166 $ ( 30,500 ) Hypothetical income tax expense (benefit) at the U.S. federal statutory rate $ 23,179 $ 25,235 $ ( 6,405 ) Dividends received deduction ( 491 ) ( 678 ) ( 512 ) State income taxes, less U.S. federal income tax effect 606 603 602 U.S. income tax credits* ( 2,575 ) ( 2,186 ) ( 2,187 ) Other differences, net 96 45 — $ 20,815 $ 23,019 $ ( 8,502 ) Effective income tax rate 18.9 % 19.2 % 27.9 % * U.S. income tax credits derive primarily from production tax credits associated with wind-energy generation of BHE and tax credits arising from affordable housing investments.

Fair value measurements (Tables

Fair value measurements (Tables)	12 Months Ended
	Dec. 31, 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 Quoted Significant Significant December 31, 2024 Investments in fixed maturity securities: U.S. Treasury, U.S. government corporations and $ 4,459 $ 4,459 $ 4,425 $ 34 $ — Foreign governments 9,362 9,362 9,199 163 — Corporate and other 1,543 1,543 — 1,041 502 Investments in equity securities 271,588 271,588 261,910 10 9,668 Investments in Kraft Heinz & Occidental common 30,682 23,047 23,047 — — Loans and finance receivables 27,798 27,579 — 810 26,769 Derivative contract assets (1) 201 201 33 158 10 Derivative contract liabilities (1) 234 234 15 143 76 Notes payable and other borrowings: Insurance and other 44,885 40,181 — 40,158 23 Railroad, utilities and energy 79,877 72,506 — 72,506 — December 31, 2023 Investments in fixed maturity securities: U.S. Treasury, U.S. government corporations and $ 10,269 $ 10,269 $ 10,234 $ 35 $ — Foreign governments 11,805 11,805 11,559 246 — Corporate and other 1,684 1,684 — 1,095 589 Investments in equity securities 353,842 353,842 343,358 10 10,474 Investments in Kraft Heinz & Occidental common 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 liabilities (1) 213 213 7 111 95 Notes payable and other borrowings: Insurance and other 48,468 44,981 — 44,950 31 Railroad, utilities and energy 79,803 75,239 — 75,239 — (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 each of the three years ending December 31, 2024 follow (in millions). Balance at the Gains (losses) Acquisitions, Balance at the Investments in equity securities : 2024 $ 10,468 $ ( 805 ) $ — $ 9,663 2023 12,169 ( 40 ) ( 1,661 ) 10,468 2022 11,480 689 — 12,169
Fair value assets and liabilities measured on recurring basis, unobservable inputs, additional information	Quantitative information as of December 31, 2024 for the significant assets 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 Unobservable Weighted Investments in equity securities: Preferred stock $ 8,429 Discounted cash flow Expected duration 5 years Discount for illiquidity and subordination 372 bps Common stock warrants 1,234 Warrant pricing model Expected duration 6 years Volatility 42 %

Common stock (Tables)

Common stock (Tables)	12 Months Ended
	Dec. 31, 2024
Equity [Abstract]
Changes in issued, treasury and outstanding Berkshire common stock	The changes in Berkshire’s issued, treasury and outstanding common stock for each of the three years ending December 31, 2024 are shown in the table below. In addition, one million shares of preferred stock are authorized, but none are issued. Class A, $ 5 Par Value 1.65 million shares authorized) Class B, $ 0.0033 Par Value 3.225 billion shares authorized) Issued Treasury Outstanding Issued Treasury Outstanding Balance at December 31, 2021 665,901 ( 48,788 ) 617,113 1,488,292,852 ( 197,818,349 ) 1,290,474,503 Conversions of Class A to ( 14,451 ) — ( 14,451 ) 21,676,500 — 21,676,500 Treasury stock acquired — ( 11,098 ) ( 11,098 ) — ( 9,896,927 ) ( 9,896,927 ) Balance at December 31, 2022 651,450 ( 59,886 ) 591,564 1,509,969,352 ( 207,715,276 ) 1,302,254,076 Conversions of Class A to ( 12,122 ) — ( 12,122 ) 18,183,000 — 18,183,000 Treasury stock acquired — ( 11,667 ) ( 11,667 ) — ( 9,875,568 ) ( 9,875,568 ) 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 ( 15,426 ) — ( 15,426 ) 23,139,000 — 23,139,000 Treasury stock acquired — ( 4,787 ) ( 4,787 ) — — — Treasury stock issued — — — — 2,291,631 2,291,631 Balance at December 31, 2024 623,902 ( 76,340 ) 547,562 1,551,291,352 ( 215,299,213 ) 1,335,992,139

Revenues from contracts with _2

Revenues from contracts with customers (Tables)	12 Months Ended
	Dec. 31, 2024
Revenue from Contract with Customer [Abstract]
Revenue from contracts with customers disaggregated by reportable segment and source of revenue	2024 BNSF Berkshire Manufacturing Service and Pilot* McLane Insurance, Total Manufactured products: Industrial and commercial $ — $ — $ 28,907 $ 210 $ — $ — $ — $ 29,117 Building — — 19,892 — — — — 19,892 Consumer — — 18,204 — — — — 18,204 Grocery and convenience store distribution — — — — — 31,841 — 31,841 Food and beverage distribution — — — — — 18,068 — 18,068 Auto sales — — — 10,802 — — — 10,802 Other retail and wholesale distribution — — 3,390 15,035 46,433 — — 64,858 Service 23,278 4,059 1,570 5,761 274 999 — 35,941 Electricity and natural gas — 20,991 — — — — — 20,991 Total 23,278 25,050 71,963 31,808 46,707 50,908 — 249,714 Other revenues 212 1,250 5,185 7,975 149 178 106,770 121,719 $ 23,490 $ 26,300 $ 77,148 $ 39,783 $ 46,856 $ 51,086 $ 106,770 $ 371,433 2023 Manufactured products: Industrial and commercial $ — $ — $ 28,066 $ 233 $ — $ — $ — $ 28,299 Building — — 20,119 — — — — 20,119 Consumer — — 17,702 — — — — 17,702 Grocery and convenience store distribution — — — — — 31,524 — 31,524 Food and beverage distribution — — — — — 19,040 — 19,040 Auto sales — — — 10,747 — — — 10,747 Other retail and wholesale distribution — — 3,289 16,289 51,197 — — 70,775 Service 23,724 4,055 1,457 5,474 264 1,079 — 36,053 Electricity and natural gas — 20,647 — — — — — 20,647 Total 23,724 24,702 70,633 32,743 51,461 51,643 — 254,906 Other revenues 67 1,258 4,650 7,136 203 171 96,091 109,576 $ 23,791 $ 25,960 $ 75,283 $ 39,879 $ 51,664 $ 51,814 $ 96,091 $ 364,482 2022 Manufactured products: Industrial and commercial $ — $ — $ 24,566 $ 199 $ — $ — $ 24,765 Building — — 22,762 — — — 22,762 Consumer — — 19,912 — — — 19,912 Grocery and convenience store distribution — — — — 32,599 — 32,599 Food and beverage distribution — — — — 19,388 — 19,388 Auto sales — — — 10,486 — — 10,486 Other retail and wholesale distribution — — 3,195 16,931 — — 20,126 Service 25,742 4,933 1,199 4,439 1,103 — 37,416 Electricity and natural gas — 20,317 — — — — 20,317 Total 25,742 25,250 71,634 32,055 53,090 — 207,771 Other revenues 60 1,097 4,016 6,154 119 82,803 94,249 $ 25,802 $ 26,347 $ 75,650 $ 38,209 $ 53,209 $ 82,803 $ 302,020
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 December 31, 2024 and the timing of when the performance obligations are expected to be satisfied follows (in millions). Less than Greater than Total Electricity and natural gas $ 3,716 $ 18,958 $ 22,674 Other sales and service contracts 3,499 4,630 8,129

Pension plans (Tables)

Pension plans (Tables)	12 Months Ended
	Dec. 31, 2024
Retirement Benefits [Abstract]
Schedule of net periodic pension expense	Our net periodic pension expense for each of the three years ending December 31, 2024 was as follows (in millions). 2024 2023 2022 Service cost $ 107 $ 111 $ 181 Interest cost 617 640 482 Expected return on plan assets ( 818 ) ( 785 ) ( 975 ) Other 41 2 156 Net periodic pension expense $ ( 53 ) $ ( 32 ) $ ( 156 )
Schedule of changes in plan assets, changes in projected benefit obligations, and asset and liability balances reflected in consolidated balance sheets	Reconciliations of the changes in plan assets and PBOs for each of the two years ending December 31, 2024 and the asset and liability balances reflected in the Consolidated Balance Sheets at year end 2024 and 2023 follow (in millions). 2024 2023 Plan assets Balance at the beginning of the year $ 13,379 $ 12,592 Employer contributions 111 145 Benefits paid ( 810 ) ( 852 ) Settlements paid ( 354 ) ( 448 ) Actual return on plan assets 1,909 1,783 Other ( 55 ) 159 Balance at the end of the year $ 14,180 $ 13,379 Projected benefit obligations Balance at the beginning of the year $ 12,767 $ 12,738 Service cost 107 111 Interest cost 617 640 Benefits paid ( 810 ) ( 852 ) Settlements paid ( 354 ) ( 448 ) Actuarial (gains) losses and other ( 607 ) 578 Balance at the end of the year $ 11,720 $ 12,767 Net funded status - asset (liability) $ 2,460 $ 612 Balances included in other assets $ 3,490 $ 1,823 Balances included in accounts payable and other liabilities $ 1,030 $ 1,211
Schedule of weighted average assumptions	Weighted average assumptions used in determining PBOs and net periodic pension expense follow. 2024 2023 2022 Discount rate applicable to PBOs 5.5 % 5.0 % 5.2 % Expected long-term rate of return on plan assets 5.9 6.0 5.9 Rate of compensation increase 2.6 2.6 2.5 Discount rate applicable to net periodic pension expense 5.1 5.3 2.9
Schedule of fair value measurements by major categories of plan assets	Fair value measurements of plan assets as of December 31, 2024 and 2023 follow (in millions). Fair Value Investments Total Level 1 Level 2 Level 3 asset value December 31, 2024 Cash and cash equivalents $ 600 $ 556 $ 44 $ — $ — Equity securities 9,757 9,036 581 140 — Fixed maturity securities 1,747 953 794 — — Investment funds and other 2,076 385 144 23 1,524 $ 14,180 $ 10,930 $ 1,563 $ 163 $ 1,524 December 31, 2023 Cash and cash equivalents $ 449 $ 370 $ 79 $ — $ — Equity securities 8,487 7,808 543 136 — Fixed maturity securities 2,138 1,277 851 10 — Investment funds and other 2,305 342 272 42 1,649 $ 13,379 $ 9,797 $ 1,745 $ 188 $ 1,649
Schedule of pension plan amounts recognized In accumulated other comprehensive income	A reconciliation of the pre-tax accumulated other comprehensive income (loss) of our defined benefit pension plans for each of the two years ending December 31, 2024 follows (in millions). 2024 2023 Balance at the beginning of the year $ ( 161 ) $ ( 738 ) Amount included in net periodic pension expense 29 ( 12 ) Actuarial gains (losses) and other 1,599 589 Balance at the end of the year $ 1,467 $ ( 161 )

Accumulated other comprehensi_2

Accumulated other comprehensive income (Tables)	12 Months Ended
	Dec. 31, 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 shareholders for each of the three years ending December 31, 2024 follows (in millions). Unrealized investment Foreign Long-duration insurance contracts Defined benefit Other Total Balance at December 31, 2021 $ 369 $ ( 4,092 ) $ ( 4,096 ) $ ( 347 ) $ 43 $ ( 8,123 ) Other comprehensive income ( 991 ) ( 2,047 ) 5,637 ( 298 ) 283 2,584 Reclassifications into net earnings 435 ( 3 ) — 93 ( 38 ) 487 Balance at December 31, 2022 ( 187 ) ( 6,142 ) 1,541 ( 552 ) 288 ( 5,052 ) Other comprehensive income 420 741 ( 188 ) 466 ( 25 ) 1,414 Reclassifications into net earnings ( 43 ) 8 — ( 11 ) ( 79 ) ( 125 ) Balance at December 31, 2023 190 ( 5,393 ) 1,353 ( 97 ) 184 ( 3,763 ) Other comprehensive income ( 43 ) ( 1,647 ) 662 1,222 2 196 Reclassifications into net earnings ( 30 ) 1 — 23 ( 11 ) ( 17 ) Balance at December 31, 2024 $ 117 $ ( 7,039 ) $ 2,015 $ 1,148 $ 175 $ ( 3,584 )

Business segment data (Tables)

Business segment data (Tables)	12 Months Ended
	Dec. 31, 2024
Segment Reporting [Abstract]
Schedule of revenues, earnings before income taxes, interest expense, income tax expense, capital expenditures, depreciation, goodwill and identifiable assets by segment	We view our insurance segment as possessing two distinct activities – underwriting and investing. Underwriting decisions are the responsibility of the underwriting managers, while investment decisions are the responsibility of Berkshire’s CEO and other corporate investment managers. Accordingly, performance of underwriting operations is evaluated without any allocation of investment income. As such, the insurance net investment income is presented in the aggregate as a separate component of insurance segment operating earnings. Earnings data of our business segments for each of the three years ended December 31, 2024 are shown in the following tables (in millions). 2024 GEICO BH Primary BHRG Total Underwriting Investment Income Total Revenues $ 42,252 $ 18,733 $ 27,272 $ 88,257 $ 16,812 $ 105,069 Costs and Expenses: Losses and LAE 30,331 12,666 13,189 56,186 — 56,186 Life, annuity and health benefits — — 3,858 3,858 — 3,858 Other segment items 4,108 5,212 7,488 16,808 64 16,872 Total costs and expenses 34,439 17,878 24,535 76,852 64 76,916 Earnings before income taxes $ 7,813 $ 855 $ 2,737 $ 11,405 $ 16,748 $ 28,153 2023 GEICO BH Primary BHRG Total Underwriting Investment Income Total Revenues $ 39,264 $ 17,129 $ 27,010 $ 83,403 $ 11,619 $ 95,022 Costs and Expenses: Losses and LAE 31,814 11,224 14,149 57,187 — 57,187 Life, annuity and health benefits — — 4,029 4,029 — 4,029 Other segment items 3,815 4,531 6,928 15,274 38 15,312 Total costs and expenses 35,629 15,755 25,106 76,490 38 76,528 Earnings before income taxes $ 3,635 $ 1,374 $ 1,904 $ 6,913 $ 11,581 $ 18,494 2022 GEICO BH Primary BHRG Total Underwriting Investment Income Total Revenues $ 38,984 $ 13,746 $ 21,846 $ 74,576 $ 7,734 $ 82,310 Costs and Expenses: Losses and LAE 36,297 9,889 11,460 57,646 — 57,646 Life, annuity and health benefits — — 5,243 5,243 — 5,243 Other segment items 4,567 3,464 3,678 11,709 10 11,719 Total costs and expenses 40,864 13,353 20,381 74,598 10 74,608 Earnings before income taxes $ ( 1,880 ) $ 393 $ 1,465 $ ( 22 ) $ 7,724 $ 7,702 Insurance other segment items include commissions and brokerage expenses and other insurance underwriting expenses. BNSF 2024 2023 2022 Revenues $ 23,572 $ 23,876 $ 25,888 Costs and Expenses: Compensation and benefits 5,872 5,551 5,321 Fuel 3,267 3,684 4,581 Depreciation and amortization 2,621 2,627 2,510 Interest expense 1,078 1,048 1,025 Other segment items 4,086 4,352 4,743 Total costs and expenses 16,924 17,262 18,180 Earnings before income taxes $ 6,648 $ 6,614 $ 7,708 BNSF other segment items include purchased services, equipment rents and materials expenses. Notes to Consolidated Financial Statements (26) Business segment data BHE 2024 2023 2022 Revenues $ 26,348 $ 26,008 $ 26,393 Costs and Expenses: Energy cost of sales 6,616 7,057 6,757 Energy operations and maintenance 5,470 6,456 4,216 Energy depreciation and amortization 3,957 3,960 3,695 Real estate costs and expenses 4,509 4,316 5,117 Interest expense 2,528 2,283 2,140 Other segment items 976 996 1,322 Total costs and expenses 24,056 25,068 23,247 Earnings before income taxes $ 2,292 $ 940 $ 3,146 BHE other segment items primarily consist of property taxes and other expenses. Energy operations and maintenance includes losses associated with the 2020 and 2022 Wildfires. See Note 27. Manufacturing Service and Retailing 2024 2023 2022 2024 2023 2022 Revenues $ 77,231 $ 75,405 $ 75,781 $ 39,874 $ 39,996 $ 38,303 Costs and Expenses: Cost of sales and services 50,702 50,389 52,297 23,818 23,915 22,952 Cost of leasing 1,142 1,051 1,083 5,917 5,011 4,462 Interest expense 934 784 739 118 101 42 Other segment items 12,558 11,736 10,485 6,321 6,248 6,076 Total costs and expenses 65,336 63,960 64,604 36,174 35,275 33,532 Earnings before income taxes $ 11,895 $ 11,445 $ 11,177 $ 3,700 $ 4,721 $ 4,771 Other segment items of manufacturing, services and retailing segments primarily consist of selling, general and administrative expenses. Pilot McLane 2024 2023 2024 2023 2022 Revenues $ 46,891 $ 51,739 $ 51,907 $ 52,607 $ 53,209 Costs and Expenses: Cost of sales and services 42,591 47,505 47,604 48,495 49,236 Depreciation and amortization 1,012 796 217 208 176 Other segment items 2,674 2,470 3,452 3,449 3,526 Total costs and expenses 46,277 50,771 51,273 52,152 52,938 Earnings before income taxes $ 614 $ 968 $ 634 $ 455 $ 271 Pilot other segment items primarily consist of store operating, interest and general and administrative expenses. McLane other segment items include general and administrative expenses. Reconciliations of revenues and earnings (loss) before income taxes of our business segments to the consolidated amounts for each of the three years ended December 31, 2024 follows (in millions). Revenues Earnings (loss) before income taxes 2024 2023 2022 2024 2023 2022 Total operating businesses $ 370,892 $ 364,653 $ 301,884 $ 53,936 $ 43,637 $ 34,775 Investment gains (losses) — — — 52,799 74,855 ( 67,899 ) Interest expense, not allocated to segments — — — ( 427 ) ( 426 ) ( 420 ) Non-controlled businesses — — — 1,841 1,973 1,863 Corporate, eliminations and other 541 ( 171 ) 136 2,227 127 1,181 $ 371,433 $ 364,482 $ 302,020 $ 110,376 $ 120,166 $ ( 30,500 ) Notes to Consolidated Financial Statements (26) Business segment data Additional segment data for each of the three most recent years follows (in millions). Interest expense Income tax expense (benefit) 2024 2023 2022 2024 2023 2022 Business segments Insurance $ — $ — $ — $ 5,462 $ 3,497 $ 1,247 BNSF 1,078 1,048 1,025 1,617 1,527 1,763 BHE 2,528 2,283 2,140 ( 1,871 ) ( 2,022 ) ( 1,629 ) Manufacturing 934 784 739 2,598 2,487 2,403 Pilot 302 414 — — 169 — McLane 22 — — 152 117 66 Service and retailing 118 101 42 912 1,135 1,131 4,982 4,630 3,946 8,870 6,910 4,981 Reconciliation to consolidated amount Investment gains (losses) — — — 11,179 15,930 ( 14,166 ) Interest expense, not allocated to segments 427 426 420 ( 90 ) ( 90 ) ( 88 ) Non-controlled businesses — — — 322 223 334 Corporate, eliminations and other ( 209 ) ( 53 ) ( 14 ) 534 46 437 $ 5,200 $ 5,003 $ 4,352 $ 20,815 $ 23,019 $ ( 8,502 ) Capital expenditures Depreciation and amortization 2024 2023 2022 2024 2023 2022 Business segments Insurance $ 99 $ 68 $ 82 $ 411 $ 401 $ 260 BNSF 3,690 3,920 3,532 2,621 2,627 2,510 BHE 9,013 9,148 7,505 4,003 4,010 3,751 Manufacturing 2,779 2,714 2,477 2,422 2,290 2,140 Pilot 799 705 — 1,012 796 — McLane 236 264 93 217 208 176 Service and retailing 2,360 2,590 1,775 1,522 1,335 1,245 $ 18,976 $ 19,409 $ 15,464 12,208 11,667 10,082 Reconciliation to consolidated amount Corporate, eliminations and other 647 819 817 $ 12,855 $ 12,486 $ 10,899 Goodwill at year-end Identifiable assets at year-end 2024 2023 2022 2024 2023 2022 Business segments Insurance $ 16,557 $ 16,563 $ 16,548 $ 539,884 $ 538,860 $ 459,917 BNSF 15,351 15,350 14,852 80,813 79,227 77,752 BHE 11,669 11,804 11,745 128,276 124,383 118,114 Manufacturing 27,716 27,831 28,460 119,860 115,875 113,578 Pilot 6,477 6,605 — 19,652 21,404 — McLane 232 232 232 7,165 6,861 7,049 Service and retailing 5,878 6,241 6,282 37,198 34,600 31,291 $ 83,880 $ 84,626 $ 78,119 932,848 921,210 807,701 Reconciliation to consolidated amount Corporate and other 137,153 64,142 62,645 Goodwill 83,880 84,626 78,119 $ 1,153,881 $ 1,069,978 $ 948,465
Schedule of premiums written and earned	Property/casualty and life/health insurance premiums written and earned are summarized below (in millions). Property/Casualty Life/Health 2024 2023 2022 2024 2023 2022 Premiums Written: Direct $ 65,495 $ 61,990 $ 56,700 $ 19 $ — $ 582 Assumed 20,422 20,751 15,143 5,016 5,126 5,222 Ceded ( 2,231 ) ( 2,402 ) ( 1,155 ) ( 28 ) ( 33 ) ( 37 ) $ 83,686 $ 80,339 $ 70,688 $ 5,007 $ 5,093 $ 5,767 Premiums Earned: Direct $ 64,880 $ 60,437 $ 55,879 $ 18 $ — $ 582 Assumed 20,738 20,442 14,184 5,008 5,105 5,263 Ceded ( 2,359 ) ( 2,548 ) ( 1,293 ) ( 28 ) ( 33 ) ( 39 ) $ 83,259 $ 78,331 $ 68,770 $ 4,998 $ 5,072 $ 5,806
Schedule of insurance premiums written by geographic region	Insurance premiums written by geographic region (based upon the domicile of the insured or reinsured) are summarized below (in millions). Property/Casualty Life/Health 2024 2023 2022 2024 2023 2022 United States $ 71,723 $ 67,831 $ 59,648 $ 1,358 $ 1,285 $ 2,107 Western Europe 5,252 5,014 4,901 1,407 1,323 1,235 Asia Pacific 5,043 5,306 4,699 1,548 1,760 1,704 All other 1,668 2,188 1,440 694 725 721 $ 83,686 $ 80,339 $ 70,688 $ 5,007 $ 5,093 $ 5,767

Significant accounting polici_4

Significant accounting policies and practices - Narrative (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Jan. 01, 2024	Dec. 31, 2023
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Percentage of LIFO Inventory	32%
Excess of current or replacement costs over costs determined under LIFO	$ 2,300		$ 2,300
Retained earnings	696,218		607,350
Property and Casualty Contracts [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Unamortized balances of deferred policy acquisition costs	3,900		3,900
Other Assets [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Unamortized balances of deferred policy acquisition costs	$ 4,600		$ 4,600
Maximum [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Trade receivables, insurance premiums receivables and other receivables collection term	1 year
Maximum [Member] | Buildings and improvements [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Estimated useful life (in years)	50 years
Maximum [Member] | Machinery and equipment [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Estimated useful life (in years)	30 years
Maximum [Member] | Furniture, fixtures and other [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Estimated useful life (in years)	15 years
Maximum [Member] | Track structure and other roadway [Member] | Railroad [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Estimated useful life (in years)	100 years
Maximum [Member] | Locomotives, freight cars and other equipment [Member] | Railroad [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Estimated useful life (in years)	45 years
Maximum [Member] | Utility generation, transmission and distribution systems [Member] | Utilities and Energy [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Estimated useful life (in years)	80 years
Maximum [Member] | Interstate natural gas pipeline assets [Member] | Utilities and Energy [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Estimated useful life (in years)	80 years
Maximum [Member] | Independent power plants and other assets [Member] | Utilities and Energy [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Estimated useful life (in years)	50 years
Maximum [Member] | Equipment held for lease [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Estimated useful life (in years)	35 years
Minimum [Member] | Buildings and improvements [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Estimated useful life (in years)	5 years
Minimum [Member] | Machinery and equipment [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Estimated useful life (in years)	3 years
Minimum [Member] | Furniture, fixtures and other [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Estimated useful life (in years)	4 years
Minimum [Member] | Track structure and other roadway [Member] | Railroad [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Estimated useful life (in years)	10 years
Minimum [Member] | Locomotives, freight cars and other equipment [Member] | Railroad [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Estimated useful life (in years)	6 years
Minimum [Member] | Utility generation, transmission and distribution systems [Member] | Utilities and Energy [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Estimated useful life (in years)	5 years
Minimum [Member] | Interstate natural gas pipeline assets [Member] | Utilities and Energy [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Estimated useful life (in years)	3 years
Minimum [Member] | Independent power plants and other assets [Member] | Utilities and Energy [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Estimated useful life (in years)	2 years
Minimum [Member] | Equipment held for lease [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Estimated useful life (in years)	3 years
ASU 2023-02 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Change in accounting principle, accounting standards update, adopted	true
ASU 2023-02 [Member] | Cumulative effect, period of adoption, adjustment [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Retained earnings		$ 127
ASU 2023-07 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Change in accounting principle, accounting standards update, adopted	true
Change in accounting principle, accounting standards update, adoption date	Dec. 31, 2024

Significant accounting polici_5

Significant accounting policies and practices - Summary of Reclassifications to Amounts Previously Reported (Details) - USD ($) $ in Millions		12 Months Ended
		Dec. 31, 2024		Dec. 31, 2023		Dec. 31, 2022
Assets:
Inventories		$ 24,008		$ 25,856
Goodwill	[1]	83,880		84,626		$ 78,119
Costs and expenses:
Interest expense		5,200		5,003		4,352
Insurance and Other [Member]
Assets:
Cash and cash equivalents		44,333	[2]	34,268	[2]	32,260
Other receivables		43,887		46,261
Inventories		24,008		25,856
Property, plant and equipment		30,071		30,199
Goodwill		56,860		57,473
Other intangible assets		34,638		35,884
Other		24,994		21,866
Liabilities:
Accounts payable, accruals and other liabilities		37,489		36,559
Notes payable and other borrowings		44,885		48,468
Revenues:
Sales and service revenues		202,334		207,148		157,518
Interest, dividend and other investment income		21,825		15,764		10,263
Costs and expenses:
Cost of sales and services		163,642		169,281		124,319
Selling, general and administrative expenses		25,642		25,458		19,506
Interest expense		1,594		1,671		1,187
Railroad, Utilities and Energy [Member]
Assets:
Cash and cash equivalents		3,396	[2]	3,754	[2]	3,551
Receivables		4,503		4,999
Property, plant and equipment		175,030		169,447
Goodwill		27,020		27,153
Other		20,811		19,845
Liabilities:
Accounts payable, accruals and other liabilities		18,226		18,304
Notes payable and other borrowings		79,877		79,803
Revenues:
Utility and energy operating revenues		21,518		21,232		21,023
Service revenues and other income		4,917		4,728		5,324
Costs and expenses:
Utilities and energy cost of sales and other expenses		16,984		18,399		15,896
Interest expense		$ 3,606		3,332		$ 3,165
Previously Reported [Member] | Insurance and Other [Member]
Assets:
Cash and cash equivalents				33,672
Other receivables				44,174
Inventories				24,159
Property, plant and equipment				22,030
Goodwill				50,868
Other intangible assets				29,327
Other				19,568
Liabilities:
Accounts payable, accruals and other liabilities				32,402
Notes payable and other borrowings				42,692
Revenues:
Sales and service revenues				155,687
Interest, dividend and other investment income				15,561
Costs and expenses:
Cost of sales and services				122,569
Selling, general and administrative expenses				22,605
Interest expense				1,258
Previously Reported [Member] | Railroad, Utilities and Energy [Member]
Assets:
Cash and cash equivalents				4,350
Receivables				7,086
Property, plant and equipment				177,616
Goodwill				33,758
Other				30,397
Liabilities:
Accounts payable, accruals and other liabilities				22,461
Notes payable and other borrowings				85,579
Revenues:
Utility and energy operating revenues				72,693
Service revenues and other income				4,931
Costs and expenses:
Utilities and energy cost of sales and other expenses				67,964
Interest expense				3,745
Reclassification [Member] | Insurance and Other [Member]
Assets:
Cash and cash equivalents				596
Other receivables				2,087
Inventories				1,697
Property, plant and equipment				8,169
Goodwill				6,605
Other intangible assets				6,557
Other				2,298
Liabilities:
Accounts payable, accruals and other liabilities				4,157
Notes payable and other borrowings				5,776
Revenues:
Sales and service revenues				51,461
Interest, dividend and other investment income				203
Costs and expenses:
Cost of sales and services				46,712
Selling, general and administrative expenses				2,853
Interest expense				413
Reclassification [Member] | Railroad, Utilities and Energy [Member]
Assets:
Cash and cash equivalents				(596)
Receivables				(2,087)
Property, plant and equipment				(8,169)
Goodwill				(6,605)
Other				(10,552)
Liabilities:
Accounts payable, accruals and other liabilities				(4,157)
Notes payable and other borrowings				(5,776)
Revenues:
Utility and energy operating revenues				(51,461)
Service revenues and other income				(203)
Costs and expenses:
Utilities and energy cost of sales and other expenses				(49,565)
Interest expense				$ (413)
[1] Net of accumulated goodwill impairments of $ 11.5 billion as of December 31, 2024, $ 11.1 billion as of December 31, 2023 and $ 11.0 billion as of December 31, 2022. Includes U.S. Treasury Bills with maturities of three months or less when purchased of $ 14.4 billion at December 31, 2024 and $ 4.8 billion at December 31, 2023.

Significant business acquisit_3

Significant business acquisitions and other transactions - Narrative (Detail) $ in Millions

1 Months Ended

2 Months Ended

3 Months Ended

Sep. 01, 2023 USD ($)

Jan. 31, 2023 USD ($)

Oct. 19, 2022 USD ($)

Sep. 30, 2024 USD ($)

Jan. 31, 2024 USD ($)

Oct. 31, 2024 USD ($) shares

Mar. 31, 2023 USD ($)

Dec. 31, 2024 USD ($) Location

Dec. 31, 2023 USD ($)

Aug. 31, 2023

Dec. 31, 2022 USD ($)

Business Acquisition [Line Items]

Goodwill

[1]

$ 83,880

$ 84,626

$ 78,119

Berkshire Hathaway Energy ("BHE") [Member]

Business Acquisition [Line Items]

Consideration for repurchase of common stock held by noncontrolling shareholders

$ 2,900

Percentage of outstanding common stock repurchased

5.85%

Alleghany Corporation [Member]

Business Acquisition [Line Items]

Acquired assets

$ 35,600

Business acquisition, effective date of acquisition

Oct. 19, 2022

Business acquisition, cash consideration

$ 11,500

Liabilities

24,100

Unpaid losses and loss adjustment expenses

15,100

Cash and investments

19,700

Goodwill

$ 3,900

Pilot Travel Centers LLC [Member]

Business Acquisition [Line Items]

Percentage of additional interest acquired

41.40%

Acquired assets

$ 28,520

Business acquisition, cash consideration

8,200

$ 2,600

Liabilities

$ 10,794

Economic interest

38.60%

38.60%

Economic interest after subsequent acquisition

80%

100%

Goodwill

$ 6,605

One-time, non-cash remeasurement gain recognized

$ 3,000

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

Cove Point LNG LP [Member] | Berkshire Hathaway Energy ("BHE") [Member]

Business Acquisition [Line Items]

Business acquisition, effective date of acquisition

Sep. 01, 2023

Business acquisition, cash consideration

$ 3,300

Adjustments to additional paid in capital

$ 667

Cove Point LNG LP [Member] | General Partner [Member] | Cove Point [Member] | Berkshire Hathaway Energy ("BHE") [Member]

Business Acquisition [Line Items]

Economic interest

100%

Cove Point LNG LP [Member] | Limited Partner [Member] | Berkshire Hathaway Energy ("BHE") [Member]

Business Acquisition [Line Items]

Percentage of additional interest acquired

50%

Economic interest

25%

Economic interest after subsequent acquisition

75%

BHE [Member] | Common Class B [Member]

Business Acquisition [Line Items]

Number of shares exchanged | shares

2,291,631

Value of shares exchanged

$ 1,045

Berkshire Hathaway Inc. (Parent) [Member] | BHE [Member]

Business Acquisition [Line Items]

Percentage of outstanding common stock purchased

2.12%

[1] Net of accumulated goodwill impairments of $ 11.5 billion as of December 31, 2024, $ 11.1 billion as of December 31, 2023 and $ 11.0 billion as of December 31, 2022.

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		Dec. 31, 2024	Dec. 31, 2023	Jan. 31, 2023	Dec. 31, 2022
Assets acquired
Goodwill	[1]	$ 83,880	$ 84,626		$ 78,119
Pilot Travel Centers LLC [Member]
Assets acquired
Property, plant and equipment				$ 8,015
Goodwill				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 impairments of $ 11.5 billion as of December 31, 2024, $ 11.1 billion as of December 31, 2023 and $ 11.0 billion as of December 31, 2022.

Significant business acquisit_5

Significant business acquisitions and other transactions - Summary of unaudited pro forma consolidated earnings (Detail) - Alleghany and PTC Acquisitions [Member] $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2022 USD ($) $ / shares
Business Acquisition [Line Items]
Revenues	$ 383,115
Net earnings (loss) attributable to Berkshire shareholders	$ (23,947)
Common Class A [Member]
Business Acquisition [Line Items]
Net earnings (loss) per equivalent Class A common share | $ / shares	$ (16,303)

Investments in fixed maturity_3

Investments in fixed maturity securities (Detail) - USD ($) $ in Millions	Dec. 31, 2024	Dec. 31, 2023
Summary of Investment Holdings [Line Items]
Amortized cost of fixed maturity securities	$ 15,214	$ 23,525
Unrealized gains on fixed maturity securities	257	334
Unrealized losses on fixed maturity securities	(107)	(101)
Fair value of fixed maturity securities	15,364	23,758
U.S. Treasury, U.S. government corporations and agencies [Member]
Summary of Investment Holdings [Line Items]
Amortized cost of fixed maturity securities	4,447	10,308
Unrealized gains on fixed maturity securities	16	14
Unrealized losses on fixed maturity securities	(4)	(53)
Fair value of fixed maturity securities	4,459	10,269
Foreign governments [Member]
Summary of Investment Holdings [Line Items]
Amortized cost of fixed maturity securities	9,443	11,788
Unrealized gains on fixed maturity securities	16	58
Unrealized losses on fixed maturity securities	(97)	(41)
Fair value of fixed maturity securities	9,362	11,805
Corporate and Other [Member]
Summary of Investment Holdings [Line Items]
Amortized cost of fixed maturity securities	1,324	1,429
Unrealized gains on fixed maturity securities	225	262
Unrealized losses on fixed maturity securities	(6)	(7)
Fair value of fixed maturity securities	$ 1,543	$ 1,684

Investments in fixed maturity_4

Investments in fixed maturity securities - Narrative (Detail)	Dec. 31, 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	Dec. 31, 2024	Dec. 31, 2023
Summary of Investment Holdings [Line Items]
Due in one year or less - amortized cost	$ 10,228
Due after one year through five years - amortized cost	4,202
Due after five years through ten years - amortized cost	532
Due after ten years - amortized cost	123
Amortized cost of mortgage-backed securities	129
Amortized cost of fixed maturity securities	15,214	$ 23,525
Due in one year or less - fair value	10,107
Due after one year through five years - fair value	4,267
Due after five years through ten years - fair value	718
Due after ten years - fair value	133
Fair value of mortgage-backed securities	139
Fair value of fixed maturity securities	$ 15,364	$ 23,758

Investments in equity securit_3

Investments in equity securities (Detail) - USD ($) $ in Millions	Dec. 31, 2024	Dec. 31, 2023
Summary of Investment Holdings [Line Items]
Cost Basis	$ 75,506	$ 109,416
Net Unrealized Gains	196,082	244,426
Fair Value	271,588	353,842
Banks, insurance and finance [Member]
Summary of Investment Holdings [Line Items]
Cost Basis	15,707	27,136
Net Unrealized Gains	75,936	51,176
Fair Value	91,643	78,312
Consumer products [Member]
Summary of Investment Holdings [Line Items]
Cost Basis	12,658	34,248
Net Unrealized Gains	92,091	166,895
Fair Value	104,749	201,143
Commercial, industrial and other [Member]
Summary of Investment Holdings [Line Items]
Cost Basis	47,141	48,032
Net Unrealized Gains	28,055	26,355
Fair Value	$ 75,196	$ 74,387

Investments in equity securit_4

Investments in equity securities - Narrative (Detail) $ / shares in Units, $ in Billions	12 Months Ended
	Dec. 31, 2024 USD ($) Company $ / shares shares	Dec. 31, 2023 USD ($) Company
Summary of Investment Holdings [Line Items]
Investment, Type [Extensible Enumeration]	us-gaap:USTreasuryBillSecuritiesMember	us-gaap:USTreasuryBillSecuritiesMember
American Express Company [Member]
Summary of Investment Holdings [Line Items]
Investment owned, common shares outstanding | shares	151,600,000
Investment owned, percent of common shares outstanding	21.60%
American Express Company, Apple Inc., Bank of America Corporation, The Coca-Cola Company and Chevron Corporation [Member] | Equity Securities [Member] | Investment Concentration [Member]
Summary of Investment Holdings [Line Items]
Number of holdings in concentration percentage | Company	5	5
Concentration percentage	71%	79%
Occidental Petroleum Corporation [Member] | Investment Commitment [Member]
Summary of Investment Holdings [Line Items]
Investment in preferred stock, stated dividend rate	8%
Investment in preferred stock, liquidation value | $	$ 8.5
Investment in preferred stock, redemption year start	2029
Investment in preferred stock, redemption price percentage of liquidation value	105%
Liquidation value of mandatory redemption notifications | $		$ 1.5
Investment, Type [Extensible Enumeration]	Cumulative Perpetual Preferred Stock [Member]	Cumulative Perpetual Preferred Stock [Member]
Number of common shares that can be purchased | shares	83,860,000
Exercise price for warrants, per share | $ / shares	$ 59.62
Warrants exercisable period after the date preferred stock is fully redeemed	1 year

Equity method investments - Nar

Equity method investments - Narrative (Detail) - USD ($)	1 Months Ended	12 Months Ended
	Jan. 31, 2023	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022	Sep. 30, 2024	Aug. 04, 2022
Schedule Of Equity Method Investments [Line Items]
Equity method investments		$ 31,134,000,000	$ 29,066,000,000
Equity method earnings		$ 1,841,000,000	1,973,000,000	$ 1,863,000,000
The Kraft Heinz Company [Member]
Schedule Of Equity Method Investments [Line Items]
Equity method investment ownership percentage		27.20%
Percentage of excess of carrying values over fair values of investments		25%
Equity method investments		$ 13,395,000,000	13,230,000,000
Equity method earnings		$ 745,000,000	758,000,000	628,000,000
Berkadia Commercial Mortgage LLC [Member]
Schedule Of Equity Method Investments [Line Items]
Equity method investment ownership percentage		50%
Berkadia Commercial Mortgage LLC [Member] | Commercial Paper [Member]
Schedule Of Equity Method Investments [Line Items]
Maximum outstanding balance of commercial paper borrowings		$ 1,500,000,000
Berkadia Commercial Mortgage LLC [Member] | Jefferies Financial Group Inc. [Member]
Schedule Of Equity Method Investments [Line Items]
Equity method investment ownership percentage		50%
Pilot Travel Centers LLC [Member]
Schedule Of Equity Method Investments [Line Items]
Equity method earnings	$ 105,000,000
Occidental Petroleum Corporation [Member]
Schedule Of Equity Method Investments [Line Items]
Equity method investment ownership percentage		28.20%
Percentage of excess of carrying values over fair values of investments		25%
Equity method investments		$ 17,287,000,000	15,410,000,000
Equity method earnings		$ 1,005,000,000	$ 1,077,000,000	$ 323,000,000
Occidental Petroleum Corporation [Member] | Common Stock [Member]
Schedule Of Equity Method Investments [Line Items]
Excess of carrying value of investment over investees equity					$ 9,900,000,000
Occidental Petroleum Corporation [Member] | Occidental Common Stock [Member] | Minimum [Member]
Schedule Of Equity Method Investments [Line Items]
Equity method investment ownership percentage						20%

Equity Method Investments - Sum

Equity Method Investments - Summary of carrying value and fair value of investments (Detail) - USD ($) $ in Millions	Dec. 31, 2024	Dec. 31, 2023
Schedule of Equity Method Investments [Line Items]
Carrying Value	$ 31,134	$ 29,066
Kraft Heinz [Member]
Schedule of Equity Method Investments [Line Items]
Carrying Value	13,395	13,230
Fair Value	9,994	12,035
Occidental [Member]
Schedule of Equity Method Investments [Line Items]
Carrying Value	17,287	15,410
Fair Value	13,053	14,552
Other [Member]
Schedule of Equity Method Investments [Line Items]
Carrying Value	$ 452	$ 426

Equity Method Investments - S_2

Equity Method Investments - Summary of earnings and distributions received from equity method investments (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Schedule of Equity Method Investments [Line Items]
Equity in Earnings	$ 1,841	$ 1,973	$ 1,863
Distributions Received	793	721	829
Kraft Heinz [Member]
Schedule of Equity Method Investments [Line Items]
Equity in Earnings	745	758	628
Distributions Received	521	521	521
Occidental [Member]
Schedule of Equity Method Investments [Line Items]
Equity in Earnings	1,005	1,077	323
Distributions Received	207	142	24
Other [Member]
Schedule of Equity Method Investments [Line Items]
Equity in Earnings	91	138	912
Distributions Received	$ 65	$ 58	$ 284

Equity method investments - Una

Equity method investments - Unaudited financial information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 28, 2024	Sep. 30, 2024	Dec. 31, 2023	Dec. 30, 2023	Sep. 30, 2023	Dec. 31, 2022
Schedule Of Equity Method Investments [Line Items]
Assets	$ 1,153,881			$ 1,069,978			$ 948,465
Liabilities	502,226			499,208
Sales/ Total revenues and other income	$ 371,433			$ 364,482			302,020
The Kraft Heinz Company [Member]
Schedule Of Equity Method Investments [Line Items]
Assets		$ 88,287			$ 90,339
Liabilities		38,962			40,617
Sales/ Total revenues and other income		25,846			26,640		26,485
Net earnings attributable to common shareholders		$ 2,744			$ 2,855		$ 2,363
Occidental Petroleum Corporation [Member]
Schedule Of Equity Method Investments [Line Items]
Assets			$ 85,803			$ 71,287
Liabilities			50,869			42,515
Sales/ Total revenues and other income			27,572			29,715
Net earnings attributable to common shareholders			$ 3,703			$ 4,471

Investment gains (losses) (Deta

Investment gains (losses) (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Investments, Debt and Equity Securities [Abstract]
Equity securities - Change in unrealized investment gains (losses) during the year on securities held at the end of the year	$ 49,297	$ 69,144	$ (63,120)
Equity securities - Investment gains (losses) during the year on securities sold	3,523	2,698	(3,927)
Equity securities - Investment gains (losses), total	52,820	71,842	(67,047)
Fixed maturity securities - Gross realized gains	28	139	134
Fixed maturity securities - Gross realized losses	(71)	(86)	(684)
Other	22	2,960	(302)
Investment gains (losses)	$ 52,799	$ 74,855	$ (67,899)

Investment gains (losses) - Nar

Investment gains (losses) - Narrative (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022	Jan. 31, 2023
Derivative Instruments, Gain (Loss) [Line Items]
Sales of equity securities	$ 143,359	$ 40,631	$ 33,664
Taxable gains (losses) on sales of equity securities	$ 101,100	$ 5,000	$ 769
Pilot Travel Centers LLC [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Equity interest ownership percentage		38.60%		38.60%
Other Investment gains from remeasurement		$ 3,000

Loans and finance receivables_2

Loans and finance receivables (Detail) - USD ($) $ in Millions	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Receivables [Abstract]
Loans and finance receivables before allowances and discounts	$ 29,700	$ 26,289
Allowances for credit losses	(1,134)	(950)	$ (856)	$ (765)
Unamortized acquisition discounts and points	(768)	(658)
Loans and finance receivables	$ 27,798	$ 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	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Allowance for Credit Loss [Abstract]
Balance at the beginning of the year	$ 950	$ 856	$ 765
Provision for credit losses	298	169	124
Charge-offs, net of recoveries	(114)	(75)	(33)
Balance at December 31	$ 1,134	$ 950	$ 856

Loans and finance receivables_3

Loans and finance receivables - Narrative (Detail)	Dec. 31, 2024
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 credit loss allowances by year of loan origination (Detail) - USD ($) $ in Millions	Dec. 31, 2024	Dec. 31, 2023
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and financing receivables by origination year, Total	$ 29,700	$ 26,289
Manufactured Housing Loan Balances [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and financing receivables by origination year, 2024	6,591
Loans and financing receivables by origination year, 2023	4,991
Loans and financing receivables by origination year, 2022	3,667
Loans and financing receivables by origination year, 2021	3,063
Loans and financing receivables by origination year, 2020	2,368
Loans and financing receivables by origination year, Prior	8,217
Loans and financing receivables by origination year, Total	28,897
Performing [Member] | Manufactured Housing Loan Balances [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and financing receivables by origination year, 2024	6,578
Loans and financing receivables by origination year, 2023	4,969
Loans and financing receivables by origination year, 2022	3,651
Loans and financing receivables by origination year, 2021	3,052
Loans and financing receivables by origination year, 2020	2,358
Loans and financing receivables by origination year, Prior	8,172
Loans and financing receivables by origination year, Total	28,780
Non-Performing [Member] | Manufactured Housing Loan Balances [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and financing receivables by origination year, 2024	13
Loans and financing receivables by origination year, 2023	22
Loans and financing receivables by origination year, 2022	16
Loans and financing receivables by origination year, 2021	11
Loans and financing receivables by origination year, 2020	10
Loans and financing receivables by origination year, Prior	45
Loans and financing receivables by origination year, Total	$ 117

Other receivables (Detail)

Other receivables (Detail) - USD ($) $ in Millions	Dec. 31, 2024	Dec. 31, 2023
Insurance and Other [Member]
Accounts Notes And Loans Receivable [Line Items]
Insurance premiums receivable	$ 18,548	$ 19,052
Reinsurance recoverables	5,177	7,060
Trade receivables	15,638	16,450
Other	5,199	4,383
Allowances for credit losses	(675)	(684)
Other receivables	43,887	46,261
Railroad, Utilities and Energy [Member]
Accounts Notes And Loans Receivable [Line Items]
Trade receivables	3,764	4,034
Other	862	1,114
Allowances for credit losses	(123)	(149)
Receivables	$ 4,503	$ 4,999

Other receivables - Narrative (

Other receivables - Narrative (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Accounts, Notes, Loans and Financing Receivable [Line Items]
Aggregate provisions for credit losses on receivables	$ 469	$ 513	$ 409
Charge-offs, net of recoveries	$ 498	$ 474	$ 432

Inventories (Detail)

Inventories (Detail) - USD ($) $ in Millions	Dec. 31, 2024	Dec. 31, 2023
Inventory Disclosure [Abstract]
Raw materials	$ 5,421	$ 6,026
Work in process and other	3,150	3,345
Finished manufactured goods	4,898	4,969
Goods acquired for resale	10,539	11,516
Total inventory	$ 24,008	$ 25,856

Inventories - Narrative (Detail

Inventories - Narrative (Detail) - USD ($) $ in Billions	Dec. 31, 2024	Dec. 31, 2023
Railroad, Utilities and Energy [Member] | Other Assets [Member]
Inventory [Line Items]
Inventory, materials and supplies	$ 3	$ 2.5

Property, plant and equipment (

Property, plant and equipment (Detail) - USD ($) $ in Millions	Dec. 31, 2024	Dec. 31, 2023
Insurance and Other [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 58,711	$ 57,313
Property, plant and equipment, accumulated depreciation	(28,640)	(27,114)
Total property, plant and equipment, net	30,071	30,199
Insurance and Other [Member] | Land, buildings and improvements [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	20,735	19,598
Insurance and Other [Member] | Machinery and equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	32,475	31,865
Insurance and Other [Member] | Furniture, fixtures and other [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	5,501	5,850
Railroad [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	91,672	89,663
Property, plant and equipment, accumulated depreciation	(20,411)	(19,464)
Total property, plant and equipment, net	71,261	70,199
Railroad [Member] | Land, track structure and other roadway [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	74,093	71,692
Railroad [Member] | Locomotives, freight cars and other equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	15,766	16,256
Railroad [Member] | Construction in progress [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	1,813	1,715
Utilities and Energy [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	146,885	139,469
Property, plant and equipment, accumulated depreciation	(43,116)	(40,221)
Total property, plant and equipment, net	103,769	99,248
Utilities and Energy [Member] | Utility generation, transmission and distribution systems [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	103,015	96,195
Utilities and Energy [Member] | Interstate natural gas pipeline assets [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	20,237	19,226
Utilities and Energy [Member] | Independent power plants and other [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	14,840	14,781
Utilities and Energy [Member] | Construction in progress [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	8,793	9,267
Railroad, Utilities and Energy [Member]
Property, Plant and Equipment [Line Items]
Total property, plant and equipment, net	$ 175,030	$ 169,447

Property, plant and equipment -

Property, plant and equipment - Depreciation expense (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Depreciation expense	$ 9,631	$ 9,392	$ 8,457
Insurance and Other [Member]
Property, Plant and Equipment [Line Items]
Depreciation expense	3,117	2,898	2,276
Railroad, Utilities and Energy [Member]
Property, Plant and Equipment [Line Items]
Depreciation expense	$ 6,514	$ 6,494	$ 6,181

Equipment held for lease (Detai

Equipment held for lease (Detail) - USD ($) $ in Millions	Dec. 31, 2024	Dec. 31, 2023
Property Subject to or Available for Operating Lease [Line Items]
Equipment held for lease, gross	$ 30,024	$ 28,144
Equipment held for lease, accumulated depreciation	(12,196)	(11,197)
Equipment held for lease, net	17,828	16,947
Railcars [Member]
Property Subject to or Available for Operating Lease [Line Items]
Equipment held for lease, gross	10,137	10,031
Aircraft [Member]
Property Subject to or Available for Operating Lease [Line Items]
Equipment held for lease, gross	14,201	12,537
Other [Member]
Property Subject to or Available for Operating Lease [Line Items]
Equipment held for lease, gross	$ 5,686	$ 5,576

Equipment held for lease - Narr

Equipment held for lease - Narrative (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Leases [Abstract]
Depreciation expense for equipment held for lease	$ 1,429	$ 1,266	$ 1,209

Equipment held for lease - Summ

Equipment held for lease - Summary of fixed and variable operating lease revenues (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Operating Lease, Lease Income [Abstract]
Fixed lease revenue	$ 6,456	$ 5,902	$ 5,184
Variable lease revenue	2,771	2,514	2,330
Total	$ 9,227	$ 8,416	$ 7,514

Equipment held for lease - Su_2

Equipment held for lease - Summary of remaining operating lease receipts (Detail) $ in Millions	Dec. 31, 2024 USD ($)
Lessor, Operating Lease, Payment to be Received, Fiscal Year Maturity [Abstract]
2025	$ 4,263
2026	3,455
2027	2,596
2028	1,724
2029	769
Thereafter	339
Total	$ 13,146

Leases - Summary of Information

Leases - Summary of Information related to operating leases (Detail) - USD ($) $ in Millions	Dec. 31, 2024	Dec. 31, 2023
Leases [Abstract]
Right-of-use assets	$ 5,843	$ 5,277
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible Enumeration]	Other	Other
Lease liabilities	$ 5,996	$ 5,299
Operating Lease, Liability, Statement of Financial Position [Extensible Enumeration]	us-gaap:AccountsPayableAndOtherAccruedLiabilities	us-gaap:AccountsPayableAndOtherAccruedLiabilities
Weighted average remaining term in years	7 years 6 months	7 years
Weighted average discount rate used to measure lease liabilities	4.50%	4.20%

Leases - Summary of remaining o

Leases - Summary of remaining operating lease payments (Detail) - USD ($) $ in Millions	Dec. 31, 2024	Dec. 31, 2023
Operating Lease Liabilities, Payments Due [Abstract]
Year 1	$ 1,491	$ 1,422
Year 2	1,161	1,172
Year 3	982	815
Year 4	766	666
Year 5	600	463
Thereafter	2,197	1,680
Total lease payments	7,197	6,218
Amount representing interest	(1,201)	(919)
Lease liabilities	$ 5,996	$ 5,299

Leases - Components of operatin

Leases - Components of operating lease expenses (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Lease, Cost [Abstract]
Operating lease expense	$ 1,652	$ 1,535	$ 1,361
Short-term lease expense	171	219	233
Variable lease expense	225	216	217
Total lease expenses	$ 2,048	$ 1,970	$ 1,811

Goodwill and other intangible_3

Goodwill and other intangible assets - Goodwill (Detail) - USD ($) $ in Millions		12 Months Ended
		Dec. 31, 2024	Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Balance at the beginning of the year	[1]	$ 84,626	$ 78,119
Business acquisitions		87	7,347
Other, including acquisition period remeasurements and foreign currency translation		(833)	(840)
Balance at the end of the year	[1]	$ 83,880	$ 84,626
[1] Net of accumulated goodwill impairments of $ 11.5 billion as of December 31, 2024, $ 11.1 billion as of December 31, 2023 and $ 11.0 billion as of December 31, 2022.

Goodwill and other intangible_4

Goodwill and other intangible assets - Goodwill (Parenthetical) (Detail) - USD ($) $ in Billions	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Accumulated goodwill impairments	$ 11.5	$ 11.1	$ 11

Goodwill and other intangible_5

Goodwill and other intangible assets - Intangible assets (Detail) - USD ($) $ in Millions	Dec. 31, 2024	Dec. 31, 2023
Insurance and Other [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	$ 50,874	$ 50,831
Accumulated amortization	16,236	14,947
Net carrying value	34,638	35,884
Railroad, Utilities and Energy [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	1,990	2,015
Accumulated amortization	854	759
Net carrying value	1,136	1,256
Trademarks and trade names [Member] | Insurance and Other [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	9,007	8,997
Accumulated amortization	1,041	899
Net carrying value	7,966	8,098
Customer relationships [Member] | Insurance and Other [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	30,941	30,832
Accumulated amortization	8,840	8,048
Net carrying value	22,101	22,784
Other intangible assets [Member] | Insurance and Other [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	5,551	5,764
Accumulated amortization	1,996	1,891
Net carrying value	3,555	3,873
Other intangible assets [Member] | Railroad, Utilities and Energy [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	437	450
Accumulated amortization	126	115
Net carrying value	311	335
Customer relationships and contracts [Member] | Railroad, Utilities and Energy [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	1,553	1,565
Accumulated amortization	728	644
Net carrying value	825	921
Patents and technology [Member] | Insurance and Other [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	5,375	5,238
Accumulated amortization	4,359	4,109
Net carrying value	$ 1,016	$ 1,129

Goodwill and other intangible_6

Goodwill and other intangible assets - Intangible assets - Narrative (Detail) - USD ($) $ in Billions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Finite Lived And Indefinite Lived Intangible Assets [Line Items]
Intangible asset amortization expense	$ 1.8	$ 1.8	$ 1.2
Estimated amortization expense - 2025	1.7
Estimated amortization expense - 2026	1.6
Estimated amortization expense - 2027	1.4
Estimated amortization expense - 2028	1.4
Estimated amortization expense - 2029	1.3
Intangible assets with indefinite lives, excluding goodwill	$ 18.9	$ 18.9

Supplemental cash flow inform_3

Supplemental cash flow information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Supplemental Cash Flow Information [Line Items]
Cash paid during the period for income taxes	$ 28,544	$ 7,765	$ 4,236
Non-cash investing and financing activities:
Liabilities assumed in connection with business acquisitions	22	10,938	24,186
Operating lease liabilities arising from obtaining right-of-use assets	2,007	1,645	1,118
Class B common stock issued in exchange for noncontrolling interests	1,045
Insurance and Other [Member]
Supplemental Cash Flow Information [Line Items]
Cash paid during the period for interest	1,362	1,670	1,150
Railroad, Utilities and Energy [Member]
Supplemental Cash Flow Information [Line Items]
Cash paid during the period for interest	$ 3,577	$ 3,327	$ 3,195

Dividend restrictions - Insur_2

Dividend restrictions - Insurance subsidiaries (Detail) - USD ($) $ in Billions	Dec. 31, 2024	Dec. 31, 2023
Statutory Accounting Practices [Line Items]
Investments in fixed maturity and equity securities and short-term investments on deposit with U.S. state insurance authorities	$ 5.6	$ 5.2
United States Based Property and Casualty Insurance Subsidiaries [Member]
Statutory Accounting Practices [Line Items]
Statutory shareholders' equity	310	$ 303
Principal Insurance Subsidiaries [Member]
Statutory Accounting Practices [Line Items]
Amount available for payment of dividends without prior regulatory approval during 2025	$ 31

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	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Liability for Claims and Claims Adjustment Expense [Line Items]
Gross liabilities at the beginning of the year	$ 111,082	$ 107,472	$ 86,664
Reinsurance recoverable on unpaid losses at the beginning of the year	(4,893)	(5,025)	(2,960)
Net liabilities at the beginning of the year	106,189	102,447	83,704
Losses and loss adjustment expenses incurred, current accident year	57,563	59,244	59,463
Losses and loss adjustment expenses incurred, prior accident years	(2,322)	(3,541)	(2,672)
Total Losses and loss adjustment expenses incurred	55,241	55,703	56,791
Losses and loss adjustment expenses paid, current accident year	(24,139)	(25,184)	(27,236)
Losses and loss adjustment expenses paid, prior accident years	(26,436)	(27,065)	(23,083)
Total Losses and loss adjustment expenses paid	(50,575)	(52,249)	(50,319)
Foreign currency effect	(297)	288	(508)
Net liabilities of acquired businesses			12,779
Net liabilities at end of year	110,558	106,189	102,447
Reinsurance recoverable on unpaid losses at end of year	4,593	4,893	5,025
Gross liabilities at end of year	$ 115,151	$ 111,082	$ 107,472

Unpaid losses and loss adjust_4

Unpaid losses and loss adjustment expenses - Narrative (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Property and Casualty Insurance and Reinsurance, Excluding Retroactive Reinsurance [Member]
Liability for Claims and Claims Adjustment Expense [Line Items]
Losses and loss adjustment expenses incurred, current accident year	$ 57,563,000,000	$ 59,244,000,000	$ 59,463,000,000
Losses and loss adjustment expenses incurred, prior accident years	$ (2,322,000,000)	$ (3,541,000,000)	$ (2,672,000,000)
Prior years' losses incurred as a percentage of net liabilities	2.20%	3.50%	3.20%
Liabilities for environmental, asbestos and latent injury exposures	$ 1,900,000,000	$ 2,000,000,000
Property and Casualty Insurance and Reinsurance, Excluding Retroactive Reinsurance [Member] | Catastrophe [Member]
Liability for Claims and Claims Adjustment Expense [Line Items]
Losses and loss adjustment expenses incurred, current accident year	1,500,000,000	925,000,000	$ 3,100,000,000
Minimum losses per event each accident year	150,000,000
Property and Casualty Reinsurance, Excluding Retroactive Reinsurance [Member] | Primary Insurance Businesses [Member]
Liability for Claims and Claims Adjustment Expense [Line Items]
Losses and loss adjustment expenses incurred, prior accident years	(602,000,000)	(2,100,000,000)	(1,100,000,000)
Property and Casualty Reinsurance, Excluding Retroactive Reinsurance [Member] | Property And Casualty Reinsurance [Member]
Liability for Claims and Claims Adjustment Expense [Line Items]
Losses and loss adjustment expenses incurred, prior accident years	$ (1,700,000,000)	$ (1,400,000,000)	$ (1,600,000,000)

Unpaid losses and loss adjust_5

Unpaid losses and loss adjustment expenses - Reconciliation of unpaid losses and allocated loss adjustment expenses to balance sheet liability (Detail) - Insurance Group [Member] $ in Millions	Dec. 31, 2024 USD ($)
Short-duration Insurance Contracts, Reconciliation of Claims Development to Liability [Line Items]
Unpaid losses and ALAE, net	$ 104,671
Reinsurance recoverable	4,392
Unallocated loss adjustment expenses	2,414
Other losses and loss adjustment expenses	3,674
Unpaid losses and loss adjustment expenses	115,151
GEICO [Member] | Physical Damage [Member]
Short-duration Insurance Contracts, Reconciliation of Claims Development to Liability [Line Items]
Unpaid losses and ALAE, net	885
Reinsurance recoverable	3
GEICO [Member] | Auto Liability [Member]
Short-duration Insurance Contracts, Reconciliation of Claims Development to Liability [Line Items]
Unpaid losses and ALAE, net	20,818
Reinsurance recoverable	884
Berkshire Hathaway Primary Group [Member] | Medical Professional Liability [Member]
Short-duration Insurance Contracts, Reconciliation of Claims Development to Liability [Line Items]
Unpaid losses and ALAE, net	9,432
Reinsurance recoverable	29
Berkshire Hathaway Primary Group [Member] | Workers' Compensation and Other Casualty [Member]
Short-duration Insurance Contracts, Reconciliation of Claims Development to Liability [Line Items]
Unpaid losses and ALAE, net	24,335
Reinsurance recoverable	1,473
Berkshire Hathaway Reinsurance Group [Member] | Property [Member]
Short-duration Insurance Contracts, Reconciliation of Claims Development to Liability [Line Items]
Unpaid losses and ALAE, net	15,851
Reinsurance recoverable	634
Berkshire Hathaway Reinsurance Group [Member] | Casualty [Member]
Short-duration Insurance Contracts, Reconciliation of Claims Development to Liability [Line Items]
Unpaid losses and ALAE, net	33,350
Reinsurance recoverable	$ 1,369

Unpaid losses and loss adjust_6

Unpaid losses and loss adjustment expenses - Losses and allocated loss adjustment expenses Incurred (Detail) - Insurance Group [Member] Claim in Thousands, $ in Millions	Dec. 31, 2024 USD ($) Claim	Dec. 31, 2023 USD ($)		Dec. 31, 2022 USD ($)	[1]	Dec. 31, 2021 USD ($)	[1]	Dec. 31, 2020 USD ($)	[1]	Dec. 31, 2019 USD ($)	[1]	Dec. 31, 2018 USD ($)	[1]	Dec. 31, 2017 USD ($)	[1]	Dec. 31, 2016 USD ($)	[1]	Dec. 31, 2015 USD ($)	[1]
Claims Development [Line Items]
Unpaid losses and ALAE, net	$ 104,671
GEICO [Member] | Physical Damage [Member]
Claims Development [Line Items]
Losses and ALAE incurred	22,995
Cumulative Losses and ALAE Paid	22,266
Unpaid losses and ALAE, net	885
GEICO [Member] | Physical Damage [Member] | 2023 [Member]
Claims Development [Line Items]
Losses and ALAE incurred	11,900	$ 12,273
Cumulative Losses and ALAE Paid	11,771	11,567
IBNR and Case Development Liabilities	$ 111
Cumulative Number of Reported Claims | Claim	7,430
GEICO [Member] | Physical Damage [Member] | 2024 [Member]
Claims Development [Line Items]
Losses and ALAE incurred	$ 11,095
Cumulative Losses and ALAE Paid	10,495
IBNR and Case Development Liabilities	$ (454)
Cumulative Number of Reported Claims | Claim	6,380
GEICO [Member] | Physical Damage [Member] | 2023-2024 [Member]
Claims Development [Line Items]
Unpaid losses and ALAE, net	$ 729
GEICO [Member] | Physical Damage [Member] | Before 2023 [Member]
Claims Development [Line Items]
Net unpaid losses and ALAE for accident years before earliest accident year presented	156
GEICO [Member] | Auto Liability [Member]
Claims Development [Line Items]
Losses and ALAE incurred	84,467
Cumulative Losses and ALAE Paid	64,539
Unpaid losses and ALAE, net	20,818
GEICO [Member] | Auto Liability [Member] | 2020 [Member]
Claims Development [Line Items]
Losses and ALAE incurred	13,462	13,593	[1]	$ 13,697		$ 14,024		$ 14,637
Cumulative Losses and ALAE Paid	12,946	12,608	[1]	11,794		9,839		5,395
IBNR and Case Development Liabilities	$ 382
Cumulative Number of Reported Claims | Claim	2,127
GEICO [Member] | Auto Liability [Member] | 2021 [Member]
Claims Development [Line Items]
Losses and ALAE incurred	$ 17,033	17,229	[1]	17,457		17,481
Cumulative Losses and ALAE Paid	15,796	14,863	[1]	12,681		6,450
IBNR and Case Development Liabilities	$ 907
Cumulative Number of Reported Claims | Claim	2,457
GEICO [Member] | Auto Liability [Member] | 2022 [Member]
Claims Development [Line Items]
Losses and ALAE incurred	$ 18,818	18,903	[1]	19,645
Cumulative Losses and ALAE Paid	16,031	13,838	[1]	7,614
IBNR and Case Development Liabilities	$ 2,065
Cumulative Number of Reported Claims | Claim	2,387
GEICO [Member] | Auto Liability [Member] | 2023 [Member]
Claims Development [Line Items]
Losses and ALAE incurred	$ 18,073	17,948	[1]
Cumulative Losses and ALAE Paid	12,682	7,191	[1]
IBNR and Case Development Liabilities	$ 3,864
Cumulative Number of Reported Claims | Claim	1,956
GEICO [Member] | Auto Liability [Member] | 2024 [Member]
Claims Development [Line Items]
Losses and ALAE incurred	$ 17,081
Cumulative Losses and ALAE Paid	7,084
IBNR and Case Development Liabilities	$ 4,730
Cumulative Number of Reported Claims | Claim	1,694
GEICO [Member] | Auto Liability [Member] | 2020-2024 [Member]
Claims Development [Line Items]
Unpaid losses and ALAE, net	$ 19,928
GEICO [Member] | Auto Liability [Member] | Before 2020 [Member]
Claims Development [Line Items]
Net unpaid losses and ALAE for accident years before earliest accident year presented	890
Berkshire Hathaway Primary Group [Member] | Medical Professional Liability [Member]
Claims Development [Line Items]
Losses and ALAE incurred	15,742
Cumulative Losses and ALAE Paid	6,802
Unpaid losses and ALAE, net	9,432
Berkshire Hathaway Primary Group [Member] | Medical Professional Liability [Member] | 2015 [Member]
Claims Development [Line Items]
Losses and ALAE incurred	1,010	1,016	[1]	1,033		1,093		1,157		$ 1,218		$ 1,290		$ 1,269		$ 1,342		$ 1,374
Cumulative Losses and ALAE Paid	879	843	[1]	799		719		663		543		382		218		108		23
IBNR and Case Development Liabilities	$ 37
Cumulative Number of Reported Claims | Claim	12
Berkshire Hathaway Primary Group [Member] | Medical Professional Liability [Member] | 2016 [Member]
Claims Development [Line Items]
Losses and ALAE incurred	$ 1,172	1,188	[1]	1,216		1,288		1,341		1,394		1,414		1,416		1,392
Cumulative Losses and ALAE Paid	957	908	[1]	822		712		620		461		274		115		22
IBNR and Case Development Liabilities	$ 78
Cumulative Number of Reported Claims | Claim	15
Berkshire Hathaway Primary Group [Member] | Medical Professional Liability [Member] | 2017 [Member]
Claims Development [Line Items]
Losses and ALAE incurred	$ 1,310	1,315	[1]	1,349		1,382		1,474		1,495		1,499		1,466
Cumulative Losses and ALAE Paid	977	877	[1]	739		582		457		300		128		27
IBNR and Case Development Liabilities	$ 89
Cumulative Number of Reported Claims | Claim	21
Berkshire Hathaway Primary Group [Member] | Medical Professional Liability [Member] | 2018 [Member]
Claims Development [Line Items]
Losses and ALAE incurred	$ 1,583	1,606	[1]	1,616		1,580		1,659		1,650		1,602
Cumulative Losses and ALAE Paid	1,080	949	[1]	728		543		367		166		35
IBNR and Case Development Liabilities	$ 140
Cumulative Number of Reported Claims | Claim	24
Berkshire Hathaway Primary Group [Member] | Medical Professional Liability [Member] | 2019 [Member]
Claims Development [Line Items]
Losses and ALAE incurred	$ 1,579	1,534	[1]	1,614		1,663		1,691		1,670
Cumulative Losses and ALAE Paid	963	757	[1]	536		314		160		39
IBNR and Case Development Liabilities	$ 180
Cumulative Number of Reported Claims | Claim	22
Berkshire Hathaway Primary Group [Member] | Medical Professional Liability [Member] | 2020 [Member]
Claims Development [Line Items]
Losses and ALAE incurred	$ 1,606	1,631	[1]	1,698		1,751		1,704
Cumulative Losses and ALAE Paid	767	531	[1]	321		148		34
IBNR and Case Development Liabilities	$ 369
Cumulative Number of Reported Claims | Claim	33
Berkshire Hathaway Primary Group [Member] | Medical Professional Liability [Member] | 2021 [Member]
Claims Development [Line Items]
Losses and ALAE incurred	$ 1,714	1,787	[1]	1,855		1,852
Cumulative Losses and ALAE Paid	548	333	[1]	136		36
IBNR and Case Development Liabilities	$ 718
Cumulative Number of Reported Claims | Claim	27
Berkshire Hathaway Primary Group [Member] | Medical Professional Liability [Member] | 2022 [Member]
Claims Development [Line Items]
Losses and ALAE incurred	$ 1,846	1,912	[1]	1,927
Cumulative Losses and ALAE Paid	441	182	[1]	38
IBNR and Case Development Liabilities	$ 981
Cumulative Number of Reported Claims | Claim	25
Berkshire Hathaway Primary Group [Member] | Medical Professional Liability [Member] | 2023 [Member]
Claims Development [Line Items]
Losses and ALAE incurred	$ 1,918	1,964	[1]
Cumulative Losses and ALAE Paid	156	28	[1]
IBNR and Case Development Liabilities	$ 1,428
Cumulative Number of Reported Claims | Claim	27
Berkshire Hathaway Primary Group [Member] | Medical Professional Liability [Member] | 2024 [Member]
Claims Development [Line Items]
Losses and ALAE incurred	$ 2,004
Cumulative Losses and ALAE Paid	34
IBNR and Case Development Liabilities	$ 1,793
Cumulative Number of Reported Claims | Claim	22
Berkshire Hathaway Primary Group [Member] | Medical Professional Liability [Member] | Before 2015 [Member]
Claims Development [Line Items]
Net unpaid losses and ALAE for accident years before earliest accident year presented	$ 492
Berkshire Hathaway Primary Group [Member] | Medical Professional Liability [Member] | Short Duration Insurance Contracts Accident Years 2015 Through 2024 [Member]
Claims Development [Line Items]
Unpaid losses and ALAE, net	8,940
Berkshire Hathaway Primary Group [Member] | Workers' Compensation and Other Casualty [Member]
Claims Development [Line Items]
Losses and ALAE incurred	50,722
Cumulative Losses and ALAE Paid	27,115
Unpaid losses and ALAE, net	24,335
Berkshire Hathaway Primary Group [Member] | Workers' Compensation and Other Casualty [Member] | 2015 [Member]
Claims Development [Line Items]
Losses and ALAE incurred	2,367	2,358	[1]	2,393		2,408		2,402		2,428		2,426		2,455		2,539		2,580
Cumulative Losses and ALAE Paid	2,095	2,070	[1]	2,041		1,966		1,873		1,766		1,507		1,187		804		329
IBNR and Case Development Liabilities	$ 178
Cumulative Number of Reported Claims | Claim	120
Berkshire Hathaway Primary Group [Member] | Workers' Compensation and Other Casualty [Member] | 2016 [Member]
Claims Development [Line Items]
Losses and ALAE incurred	$ 2,809	2,840	[1]	2,864		2,825		2,815		2,772		2,793		2,848		2,931
Cumulative Losses and ALAE Paid	2,420	2,377	[1]	2,303		2,140		1,998		1,765		1,359		908		373
IBNR and Case Development Liabilities	$ 277
Cumulative Number of Reported Claims | Claim	125
Berkshire Hathaway Primary Group [Member] | Workers' Compensation and Other Casualty [Member] | 2017 [Member]
Claims Development [Line Items]
Losses and ALAE incurred	$ 3,357	3,321	[1]	3,320		3,322		3,310		3,299		3,337		3,473
Cumulative Losses and ALAE Paid	2,784	2,673	[1]	2,492		2,279		2,050		1,645		1,133		480
IBNR and Case Development Liabilities	$ 395
Cumulative Number of Reported Claims | Claim	143
Berkshire Hathaway Primary Group [Member] | Workers' Compensation and Other Casualty [Member] | 2018 [Member]
Claims Development [Line Items]
Losses and ALAE incurred	$ 4,230	4,177	[1]	4,091		4,030		3,967		3,886		3,998
Cumulative Losses and ALAE Paid	3,396	3,120	[1]	2,746		2,324		1,902		1,340		583
IBNR and Case Development Liabilities	$ 570
Cumulative Number of Reported Claims | Claim	164
Berkshire Hathaway Primary Group [Member] | Workers' Compensation and Other Casualty [Member] | 2019 [Member]
Claims Development [Line Items]
Losses and ALAE incurred	$ 4,919	4,847	[1]	4,763		4,692		4,623		4,584
Cumulative Losses and ALAE Paid	3,812	3,430	[1]	2,898		2,214		1,598		725
IBNR and Case Development Liabilities	$ 691
Cumulative Number of Reported Claims | Claim	185
Berkshire Hathaway Primary Group [Member] | Workers' Compensation and Other Casualty [Member] | 2020 [Member]
Claims Development [Line Items]
Losses and ALAE incurred	$ 4,866	4,774	[1]	4,775		4,881		5,030
Cumulative Losses and ALAE Paid	3,138	2,598	[1]	2,066		1,498		736
IBNR and Case Development Liabilities	$ 1,167
Cumulative Number of Reported Claims | Claim	157
Berkshire Hathaway Primary Group [Member] | Workers' Compensation and Other Casualty [Member] | 2021 [Member]
Claims Development [Line Items]
Losses and ALAE incurred	$ 5,983	5,882	[1]	5,856		5,899
Cumulative Losses and ALAE Paid	3,168	2,440	[1]	1,751		869
IBNR and Case Development Liabilities	$ 1,923
Cumulative Number of Reported Claims | Claim	318
Berkshire Hathaway Primary Group [Member] | Workers' Compensation and Other Casualty [Member] | 2022 [Member]
Claims Development [Line Items]
Losses and ALAE incurred	$ 6,866	6,757	[1]	6,796
Cumulative Losses and ALAE Paid	2,905	2,012	[1]	962
IBNR and Case Development Liabilities	$ 2,801
Cumulative Number of Reported Claims | Claim	316
Berkshire Hathaway Primary Group [Member] | Workers' Compensation and Other Casualty [Member] | 2023 [Member]
Claims Development [Line Items]
Losses and ALAE incurred	$ 7,363	7,299	[1]
Cumulative Losses and ALAE Paid	2,152	1,056	[1]
IBNR and Case Development Liabilities	$ 3,887
Cumulative Number of Reported Claims | Claim	187
Berkshire Hathaway Primary Group [Member] | Workers' Compensation and Other Casualty [Member] | 2024 [Member]
Claims Development [Line Items]
Losses and ALAE incurred	$ 7,962
Cumulative Losses and ALAE Paid	1,245
IBNR and Case Development Liabilities	$ 5,552
Cumulative Number of Reported Claims | Claim	169
Berkshire Hathaway Primary Group [Member] | Workers' Compensation and Other Casualty [Member] | Before 2015 [Member]
Claims Development [Line Items]
Net unpaid losses and ALAE for accident years before earliest accident year presented	$ 728
Berkshire Hathaway Primary Group [Member] | Workers' Compensation and Other Casualty [Member] | Short Duration Insurance Contracts Accident Years 2015 Through 2024 [Member]
Claims Development [Line Items]
Unpaid losses and ALAE, net	23,607
Berkshire Hathaway Reinsurance Group [Member] | Property [Member]
Claims Development [Line Items]
Losses and ALAE incurred	59,362
Cumulative Losses and ALAE Paid	43,998
Unpaid losses and ALAE, net	15,851
Berkshire Hathaway Reinsurance Group [Member] | Property [Member] | 2015 [Member]
Claims Development [Line Items]
Losses and ALAE incurred	3,225	3,255	[1]	3,232		3,238		3,236		3,214		3,218		2,827		3,392		3,587
Cumulative Losses and ALAE Paid	2,966	2,917	[1]	2,843		2,791		2,705		2,522		2,414		2,196		1,793		669
IBNR and Case Development Liabilities	94
Berkshire Hathaway Reinsurance Group [Member] | Property [Member] | 2016 [Member]
Claims Development [Line Items]
Losses and ALAE incurred	4,091	4,088	[1]	4,099		4,121		4,132		4,134		4,170		4,492		3,905
Cumulative Losses and ALAE Paid	3,889	3,802	[1]	3,724		3,615		3,419		3,151		2,662		2,203		913
IBNR and Case Development Liabilities	30
Berkshire Hathaway Reinsurance Group [Member] | Property [Member] | 2017 [Member]
Claims Development [Line Items]
Losses and ALAE incurred	5,577	5,590	[1]	5,608		5,689		5,767		5,893		6,071		6,374
Cumulative Losses and ALAE Paid	5,456	5,432	[1]	5,343		5,150		4,915		4,564		3,494		1,346
IBNR and Case Development Liabilities	51
Berkshire Hathaway Reinsurance Group [Member] | Property [Member] | 2018 [Member]
Claims Development [Line Items]
Losses and ALAE incurred	5,238	5,218	[1]	5,267		5,260		5,402		5,542		5,456
Cumulative Losses and ALAE Paid	4,571	4,444	[1]	4,236		3,992		3,709		3,073		1,204
IBNR and Case Development Liabilities	207
Berkshire Hathaway Reinsurance Group [Member] | Property [Member] | 2019 [Member]
Claims Development [Line Items]
Losses and ALAE incurred	4,447	4,488	[1]	4,537		4,838		5,064		4,951
Cumulative Losses and ALAE Paid	4,082	4,018	[1]	3,856		3,532		2,826		1,009
IBNR and Case Development Liabilities	112
Berkshire Hathaway Reinsurance Group [Member] | Property [Member] | 2020 [Member]
Claims Development [Line Items]
Losses and ALAE incurred	6,450	6,620	[1]	6,825		7,188		6,914
Cumulative Losses and ALAE Paid	5,546	5,275	[1]	4,613		3,569		1,252
IBNR and Case Development Liabilities	376
Berkshire Hathaway Reinsurance Group [Member] | Property [Member] | 2021 [Member]
Claims Development [Line Items]
Losses and ALAE incurred	7,289	7,585	[1]	7,919		8,063
Cumulative Losses and ALAE Paid	6,073	5,377	[1]	4,070		1,621
IBNR and Case Development Liabilities	450
Berkshire Hathaway Reinsurance Group [Member] | Property [Member] | 2022 [Member]
Claims Development [Line Items]
Losses and ALAE incurred	7,916	8,412	[1]	8,852
Cumulative Losses and ALAE Paid	5,588	4,322	[1]	1,813
IBNR and Case Development Liabilities	1,102
Berkshire Hathaway Reinsurance Group [Member] | Property [Member] | 2023 [Member]
Claims Development [Line Items]
Losses and ALAE incurred	7,379	7,953	[1]
Cumulative Losses and ALAE Paid	4,107	1,771	[1]
IBNR and Case Development Liabilities	1,632
Berkshire Hathaway Reinsurance Group [Member] | Property [Member] | 2024 [Member]
Claims Development [Line Items]
Losses and ALAE incurred	7,750
Cumulative Losses and ALAE Paid	1,720
IBNR and Case Development Liabilities	4,225
Berkshire Hathaway Reinsurance Group [Member] | Property [Member] | Before 2015 [Member]
Claims Development [Line Items]
Unpaid losses and ALAE, net	487
Berkshire Hathaway Reinsurance Group [Member] | Property [Member] | Short Duration Insurance Contracts Accident Years 2015 Through 2024 [Member]
Claims Development [Line Items]
Unpaid losses and ALAE, net	15,364
Berkshire Hathaway Reinsurance Group [Member] | Casualty [Member]
Claims Development [Line Items]
Losses and ALAE incurred	52,757
Cumulative Losses and ALAE Paid	28,849
Unpaid losses and ALAE, net	33,350
Berkshire Hathaway Reinsurance Group [Member] | Casualty [Member] | 2015 [Member]
Claims Development [Line Items]
Losses and ALAE incurred	3,276	3,300	[1]	3,298		3,351		3,388		3,426		3,568		3,655		3,615		3,409
Cumulative Losses and ALAE Paid	2,678	2,582	[1]	2,473		2,338		2,190		1,996		1,724		1,425		990		$ 445
IBNR and Case Development Liabilities	311
Berkshire Hathaway Reinsurance Group [Member] | Casualty [Member] | 2016 [Member]
Claims Development [Line Items]
Losses and ALAE incurred	3,793	3,763	[1]	3,735		3,765		3,808		3,859		3,891		3,987		3,777
Cumulative Losses and ALAE Paid	3,095	2,957	[1]	2,782		2,607		2,414		2,143		1,795		1,355		$ 653
IBNR and Case Development Liabilities	370
Berkshire Hathaway Reinsurance Group [Member] | Casualty [Member] | 2017 [Member]
Claims Development [Line Items]
Losses and ALAE incurred	4,214	4,211	[1]	4,154		4,164		4,232		4,339		4,462		4,028
Cumulative Losses and ALAE Paid	3,350	3,164	[1]	2,938		2,720		2,472		1,823		1,306		$ 605
IBNR and Case Development Liabilities	432
Berkshire Hathaway Reinsurance Group [Member] | Casualty [Member] | 2018 [Member]
Claims Development [Line Items]
Losses and ALAE incurred	5,429	5,359	[1]	5,273		5,345		5,476		5,523		4,875
Cumulative Losses and ALAE Paid	4,224	3,948	[1]	3,631		3,252		2,786		1,737		$ 693
IBNR and Case Development Liabilities	647
Berkshire Hathaway Reinsurance Group [Member] | Casualty [Member] | 2019 [Member]
Claims Development [Line Items]
Losses and ALAE incurred	5,751	5,678	[1]	5,718		5,885		6,025		5,559
Cumulative Losses and ALAE Paid	4,094	3,727	[1]	3,181		2,414		1,865		$ 839
IBNR and Case Development Liabilities	1,002
Berkshire Hathaway Reinsurance Group [Member] | Casualty [Member] | 2020 [Member]
Claims Development [Line Items]
Losses and ALAE incurred	6,053	6,079	[1]	6,033		6,215		6,203
Cumulative Losses and ALAE Paid	3,967	3,373	[1]	2,709		1,900		$ 866
IBNR and Case Development Liabilities	1,371
Berkshire Hathaway Reinsurance Group [Member] | Casualty [Member] | 2021 [Member]
Claims Development [Line Items]
Losses and ALAE incurred	5,959	5,942	[1]	6,270		6,300
Cumulative Losses and ALAE Paid	3,225	2,654	[1]	1,781		$ 765
IBNR and Case Development Liabilities	1,838
Berkshire Hathaway Reinsurance Group [Member] | Casualty [Member] | 2022 [Member]
Claims Development [Line Items]
Losses and ALAE incurred	6,045	6,092	[1]	6,047
Cumulative Losses and ALAE Paid	1,963	1,333	[1]	$ 620
IBNR and Case Development Liabilities	2,829
Berkshire Hathaway Reinsurance Group [Member] | Casualty [Member] | 2023 [Member]
Claims Development [Line Items]
Losses and ALAE incurred	6,144	6,053	[1]
Cumulative Losses and ALAE Paid	1,575	$ 689	[1]
IBNR and Case Development Liabilities	3,528
Berkshire Hathaway Reinsurance Group [Member] | Casualty [Member] | 2024 [Member]
Claims Development [Line Items]
Losses and ALAE incurred	6,093
Cumulative Losses and ALAE Paid	678
IBNR and Case Development Liabilities	4,660
Berkshire Hathaway Reinsurance Group [Member] | Casualty [Member] | Before 2015 [Member]
Claims Development [Line Items]
Net unpaid losses and ALAE for accident years before earliest accident year presented	9,442
Berkshire Hathaway Reinsurance Group [Member] | Casualty [Member] | Short Duration Insurance Contracts Accident Years 2015 Through 2024 [Member]
Claims Development [Line Items]
Unpaid losses and ALAE, net	$ 23,908
[1] Unaudited required supplemental information

Unpaid losses and loss adjust_7

Unpaid losses and loss adjustment expenses - Average historical claims duration (Detail) - Insurance Group [Member]	Dec. 31, 2024
GEICO [Member] | Physical Damage [Member]
Shortduration Insurance Contracts Historical Claims Duration [Line Items]
Average annual percentage payout of losses incurred, net of reinsurance, year one	97%
Average annual percentage payout of losses incurred, net of reinsurance, year two	3%
GEICO [Member] | Auto Liability [Member]
Shortduration Insurance Contracts Historical Claims Duration [Line Items]
Average annual percentage payout of losses incurred, net of reinsurance, year one	41%
Average annual percentage payout of losses incurred, net of reinsurance, year two	31%
Average annual percentage payout of losses incurred, net of reinsurance, year three	13%
Average annual percentage payout of losses incurred, net of reinsurance, year four	7%
Average annual percentage payout of losses incurred, net of reinsurance, year five	4%
Berkshire Hathaway Primary Group [Member] | Medical Professional Liability [Member]
Shortduration Insurance Contracts Historical Claims Duration [Line Items]
Average annual percentage payout of losses incurred, net of reinsurance, year one	2%
Average annual percentage payout of losses incurred, net of reinsurance, year two	8%
Average annual percentage payout of losses incurred, net of reinsurance, year three	12%
Average annual percentage payout of losses incurred, net of reinsurance, year four	14%
Average annual percentage payout of losses incurred, net of reinsurance, year five	13%
Average annual percentage payout of losses incurred, net of reinsurance, year six	12%
Average annual percentage payout of losses incurred, net of reinsurance, year seven	8%
Average annual percentage payout of losses incurred, net of reinsurance, year eight	8%
Average annual percentage payout of losses incurred, net of reinsurance, year nine	4%
Average annual percentage payout of losses incurred, net of reinsurance, year ten	4%
Berkshire Hathaway Primary Group [Member] | Workers' Compensation and Other Casualty [Member]
Shortduration Insurance Contracts Historical Claims Duration [Line Items]
Average annual percentage payout of losses incurred, net of reinsurance, year one	14%
Average annual percentage payout of losses incurred, net of reinsurance, year two	17%
Average annual percentage payout of losses incurred, net of reinsurance, year three	14%
Average annual percentage payout of losses incurred, net of reinsurance, year four	12%
Average annual percentage payout of losses incurred, net of reinsurance, year five	10%
Average annual percentage payout of losses incurred, net of reinsurance, year six	7%
Average annual percentage payout of losses incurred, net of reinsurance, year seven	5%
Average annual percentage payout of losses incurred, net of reinsurance, year eight	3%
Average annual percentage payout of losses incurred, net of reinsurance, year nine	1%
Average annual percentage payout of losses incurred, net of reinsurance, year ten	1%
Berkshire Hathaway Reinsurance Group [Member] | Property [Member]
Shortduration Insurance Contracts Historical Claims Duration [Line Items]
Average annual percentage payout of losses incurred, net of reinsurance, year one	22%
Average annual percentage payout of losses incurred, net of reinsurance, year two	35%
Average annual percentage payout of losses incurred, net of reinsurance, year three	15%
Average annual percentage payout of losses incurred, net of reinsurance, year four	8%
Average annual percentage payout of losses incurred, net of reinsurance, year five	4%
Average annual percentage payout of losses incurred, net of reinsurance, year six	4%
Average annual percentage payout of losses incurred, net of reinsurance, year seven	2%
Average annual percentage payout of losses incurred, net of reinsurance, year eight	1%
Average annual percentage payout of losses incurred, net of reinsurance, year nine	2%
Average annual percentage payout of losses incurred, net of reinsurance, year ten	2%
Berkshire Hathaway Reinsurance Group [Member] | Casualty [Member]
Shortduration Insurance Contracts Historical Claims Duration [Line Items]
Average annual percentage payout of losses incurred, net of reinsurance, year one	13%
Average annual percentage payout of losses incurred, net of reinsurance, year two	17%
Average annual percentage payout of losses incurred, net of reinsurance, year three	13%
Average annual percentage payout of losses incurred, net of reinsurance, year four	11%
Average annual percentage payout of losses incurred, net of reinsurance, year five	8%
Average annual percentage payout of losses incurred, net of reinsurance, year six	6%
Average annual percentage payout of losses incurred, net of reinsurance, year seven	5%
Average annual percentage payout of losses incurred, net of reinsurance, year eight	4%
Average annual percentage payout of losses incurred, net of reinsurance, year nine	4%
Average annual percentage payout of losses incurred, net of reinsurance, year ten	3%

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	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Liability for Claims and Claims Adjustment Expense [Line Items]
Gross liabilities at the beginning of the year	$ 34,647	$ 35,415	$ 37,855
Total incurred losses and loss adjustment expenses	945	1,484	855
Paid losses and loss adjustment expenses	(2,399)	(1,934)	(2,358)
Foreign currency effect	(52)	57	(168)
Gross liabilities at end of year	32,443	34,647	35,415
Unpaid Losses and Loss Adjustment Expenses [Member]
Liability for Claims and Claims Adjustment Expense [Line Items]
Total incurred losses and loss adjustment expenses	247	1,109	86
Deferred Charges Reinsurance Assumed [Member]
Liability for Claims and Claims Adjustment Expense [Line Items]
Total incurred losses and loss adjustment expenses	$ 698	$ 375	$ 769

Retroactive reinsurance contr_4

Retroactive reinsurance contracts - Narrative (Detail) - Retroactive Reinsurance [Member] - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Effects of Reinsurance [Line Items]
Insurance losses and loss adjustment expenses	$ 945	$ 1,484	$ 855
Increase in incurred losses and loss adjustment expenses		650
Deferred charge assets on retroactive reinsurance contracts	8,800	9,500
Liabilities for environmental, asbestos and latent injury claims	11,900	12,200
Unpaid Losses and Loss Adjustment Expenses [Member]
Effects of Reinsurance [Line Items]
Insurance losses and loss adjustment expenses	$ 247	$ 1,109	$ 86

Long-duration insurance contr_3

Long-duration insurance contracts - Summary of life, annuity and health insurance benefits liabilities (Detail) - USD ($) $ in Millions	Dec. 31, 2024	Dec. 31, 2023
Liabilities for Guarantees on Long-Duration Contracts [Line Items]
Life, annuity and health insurance benefits	$ 17,616	$ 20,213
Annuities [Member]
Liabilities for Guarantees on Long-Duration Contracts [Line Items]
Life, annuity and health insurance benefits	10,276	11,212
Life and Health [Member]
Liabilities for Guarantees on Long-Duration Contracts [Line Items]
Life, annuity and health insurance benefits	4,490	5,749
Other liabilities [Member]
Liabilities for Guarantees on Long-Duration Contracts [Line Items]
Life, annuity and health insurance benefits	$ 2,850	$ 3,252

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	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Liability for Future Policy Benefit, Expected Net Premium [Roll Forward]
Balance at December 31	$ 17,616	$ 20,213
Annuities [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 from expected experience	3	5
Change in benefits, net	(478)	(470)
Interest accrual	550	537
Foreign currency effect	1	60
Ending balance at original discount rate	11,757	11,681
Effect of changes in discount rate assumptions	(1,481)	(469)
Expected future policy benefits at December 31	10,276	11,212
Liability for Future Policy Benefit, Expected Net Premium [Roll Forward]
Balance at December 31	10,276	11,212
Liability for future policy benefits at December 31, net of reinsurance recoverables	10,276	11,212
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	(348)	(829)
Effect of actual from expected experience	(12,711)	(352)
Change in benefits, net	1,991	1,616
Interest accrual	1,234	1,787
Foreign currency effect	(867)	65
Ending balance at original discount rate	55,170	65,871
Effect of changes in discount rate assumptions	(11,386)	(13,206)
Expected future policy benefits at December 31	43,784	52,665
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	(416)	(880)
Effect of actual from expected experience	(11,104)	(181)
Change in premiums, net	1,984	1,645
Interest accrual	1,099	1,566
Foreign currency effect	(794)	46
Ending balance at original discount rate	49,500	58,731
Effect of changes in discount rate assumptions	(10,206)	(11,815)
Expected future net premiums at December 31	39,294	46,916
Balance at December 31	4,490	5,749
Reinsurance recoverables	(46)	(1,571)
Liability for future policy benefits at December 31, net of reinsurance recoverables	$ 4,444	$ 4,178

Long-duration insurance contr_5

Long-duration insurance contracts - Summary of Other Information Relating to Long-Duration Insurance Liabilities (Detail) - USD ($) $ in Millions	Dec. 31, 2024	Dec. 31, 2023
Annuities [Member]
Liability for Future Policy Benefit, Activity [Line Items]
Undiscounted expected future benefits	$ 30,592	$ 31,066
Weighted average discount rate	5.80%	5.10%
Weighted average accretion rate	4.80%	4.80%
Weighted average duration (in years)	16 years	18 years
Life and Health [Member]
Liability for Future Policy Benefit, Activity [Line Items]
Undiscounted expected future gross premiums	$ 100,413	$ 117,078
Discounted expected future gross premiums	58,881	66,692
Undiscounted expected future benefits	$ 91,493	$ 111,630
Weighted average discount rate	4.90%	5.10%
Weighted average accretion rate	2.70%	3.30%
Weighted average duration (in years)	13 years	13 years

Long-duration insurance contr_6

Long-duration insurance contracts - Summary of gross premiums earned and net interest expense (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Annuities [Member]
Liability for Future Policy Benefit, Activity [Line Items]
Net Interest Expense	$ 550	$ 537
Life and Health [Member]
Liability for Future Policy Benefit, Activity [Line Items]
Gross Premiums	3,830	3,627
Net Interest Expense	$ 135	$ 221

Notes payable and other borro_3

Notes payable and other borrowings (Detail) € in Millions, £ in Millions, $ in Millions, ¥ in Billions	12 Months Ended
	Dec. 31, 2024 USD ($)	Dec. 31, 2024 EUR (€)	Dec. 31, 2024 GBP (£)	Dec. 31, 2024 JPY (¥)	Dec. 31, 2023 USD ($)
Debt Instrument [Line Items]
Principal payments on debt - 2025	$ 9,366
Principal payments on debt - 2026	5,748
Principal payments on debt - 2027	6,420
Principal payments on debt - 2028	3,963
Principal payments on debt - 2029	6,326
Berkshire Hathaway Inc. (Parent) [Member]
Debt Instrument [Line Items]
Notes payable and other borrowings	21,091				$ 18,781
Principal payments on debt - 2025	1,900
Principal payments on debt - 2026	4,200
Principal payments on debt - 2027	4,000
Principal payments on debt - 2028	2,200
Principal payments on debt - 2029	2,600
Berkshire Hathaway Inc. (Parent) [Member] | Berkshire Hathaway Finance Corporation [Member]
Debt Instrument [Line Items]
Notes payable and other borrowings		€ 5,850	£ 1,750	¥ 1,988
Insurance and Other [Member]
Debt Instrument [Line Items]
Notes payable and other borrowings	44,885				48,468
Principal payments on debt - 2025	4,334
Principal payments on debt - 2026	4,313
Principal payments on debt - 2027	4,788
Principal payments on debt - 2028	2,214
Principal payments on debt - 2029	2,595
Insurance and Other [Member] | Berkshire Hathaway Inc. (Parent) [Member] | U.S. Dollar Denominated [Member]
Debt Instrument [Line Items]
Notes payable and other borrowings	$ 3,749				3,740
Weighted average interest rate, percentage	3.50%	3.50%	3.50%	3.50%
Insurance and Other [Member] | Berkshire Hathaway Inc. (Parent) [Member] | U.S. Dollar Denominated [Member] | Minimum [Member]
Debt Instrument [Line Items]
Debt maturity year	2025
Insurance and Other [Member] | Berkshire Hathaway Inc. (Parent) [Member] | U.S. Dollar Denominated [Member] | Maximum [Member]
Debt Instrument [Line Items]
Debt maturity year	2047
Insurance and Other [Member] | Berkshire Hathaway Inc. (Parent) [Member] | Euro Denominated [Member]
Debt Instrument [Line Items]
Notes payable and other borrowings	$ 4,733				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	$ 12,609				8,896
Weighted average interest rate, percentage	1%	1%	1%	1%
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	$ 4,564				4,696
Short-term debt	$ 1,315				1,187
Weighted average interest rate, percentage	4.50%	4.50%	4.50%	4.50%
Short-term borrowings, weighted average interest rate	6.30%	6.30%	6.30%	6.30%
Insurance and Other [Member] | Subsidiaries [Member] | Minimum [Member]
Debt Instrument [Line Items]
Debt maturity year	2025
Insurance and Other [Member] | Subsidiaries [Member] | Maximum [Member]
Debt Instrument [Line Items]
Debt maturity year	2051
Insurance and Other [Member] | Subsidiaries [Member] | Pilot Travel Centers ("PTC") and Subsidiaries [Member]
Debt Instrument [Line Items]
Notes payable and other borrowings					5,776
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	$ 14,469				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	$ 1,290				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	$ 2,156				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	$ 79,877				79,803
Principal payments on debt - 2025	5,032
Principal payments on debt - 2026	1,435
Principal payments on debt - 2027	1,632
Principal payments on debt - 2028	1,749
Principal payments on debt - 2029	$ 3,731
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	$ 13,107				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	$ 42,150				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	2025
Railroad, Utilities and Energy [Member] | Subsidiaries [Member] | Berkshire Hathaway Energy Subsidiaries [Member] | Maximum [Member]
Debt Instrument [Line Items]
Debt maturity year	2064
Railroad, Utilities and Energy [Member] | Subsidiaries [Member] | Berkshire Hathaway Energy and Subsidiaries [Member]
Debt Instrument [Line Items]
Short-term debt	$ 1,123				4,148
Short-term borrowings, weighted average interest rate	5%	5%	5%	5%
Railroad, Utilities and Energy [Member] | Subsidiaries [Member] | Burlington Northern Santa Fe ("BNSF") and subsidiaries [Member]
Debt Instrument [Line Items]
Notes payable and other borrowings	$ 23,497				$ 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	2025
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	12 Months Ended
	Jan. 31, 2025 USD ($)	Dec. 31, 2024 USD ($)	Dec. 31, 2024 JPY (¥)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2024 JPY (¥)	Dec. 31, 2024 EUR (€)	Dec. 31, 2024 GBP (£)
Berkshire Hathaway Inc. (Parent) [Member]
Debt Instrument [Line Items]
Repayments of borrowings		$ 1,854		$ 4,310	$ 602
Notes payable and other borrowings		21,091		18,781
Proceeds from borrowings		5,525		2,054	1,970
Gain (loss) attributable to changes in foreign currency exchange rates		1,376		371	1,401
Berkshire Hathaway Inc. (Parent) [Member] | Berkshire Hathaway Finance Corporation [Member]
Debt Instrument [Line Items]
Notes payable and other borrowings						¥ 1,988	€ 5,850	£ 1,750
Line of Credit and Commercial Paper Facilities [Member] | Subsidiaries [Member]
Debt Instrument [Line Items]
Unused and available lines of credit		11,400
Line of Credit and Commercial Paper Facilities [Member] | Subsidiaries [Member] | Berkshire Hathaway Energy and Subsidiaries [Member]
Debt Instrument [Line Items]
Unused and available lines of credit		10,100
Insurance and Other [Member]
Debt Instrument [Line Items]
Notes payable and other borrowings		44,885		48,468
Insurance and Other [Member] | Berkshire Hathaway Inc. (Parent) [Member] | Subsidiaries Excluding Berkshire Hathaway Finance Corporation [Member]
Debt Instrument [Line Items]
Guarantee obligation		$ 2,700
Insurance and Other [Member] | Subsidiaries [Member]
Debt Instrument [Line Items]
Weighted average interest rate, percentage		4.50%				4.50%	4.50%	4.50%
Notes payable and other borrowings		$ 4,564		4,696
Insurance and Other [Member] | Subsidiaries [Member] | Pilot Travel Centers ("PTC") and Subsidiaries [Member]
Debt Instrument [Line Items]
Notes payable and other borrowings				5,776
Insurance and Other [Member] | Subsidiaries [Member] | Minimum [Member]
Debt Instrument [Line Items]
Debt maturity year		2025	2025
Insurance and Other [Member] | Subsidiaries [Member] | Maximum [Member]
Debt Instrument [Line Items]
Debt maturity year		2051	2051
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]
Gain (loss) attributable to changes in foreign currency exchange rates		1,500		217	$ 1,700
Insurance and Other [Member] | Senior Notes [Member] | Senior Notes and Term Loan Due 2027 to 2054 [Member] | Berkshire Hathaway Inc. (Parent) [Member]
Debt Instrument [Line Items]
Principal amount of debt issued		$ 5,500	¥ 837.4
Insurance and Other [Member] | Senior Notes [Member] | Senior Notes and Term Loan Due 2027 to 2054 [Member] | Berkshire Hathaway Inc. (Parent) [Member] | Minimum [Member]
Debt Instrument [Line Items]
Interest rate during period		0.974%	0.974%
Debt maturity year		2027	2027
Insurance and Other [Member] | Senior Notes [Member] | Senior Notes and Term Loan Due 2027 to 2054 [Member] | Berkshire Hathaway Inc. (Parent) [Member] | Maximum [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		$ 79,877		79,803
Railroad, Utilities and Energy [Member] | Subsidiaries [Member] | Pilot Travel Centers ("PTC") and Subsidiaries [Member]
Debt Instrument [Line Items]
Proceeds from borrowings		$ 5,700
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%
Notes payable and other borrowings		$ 42,150		$ 39,072
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%
Railroad, Utilities and Energy [Member] | Subsidiaries [Member] | Minimum [Member] | Berkshire Hathaway Energy Subsidiaries [Member]
Debt Instrument [Line Items]
Debt maturity year		2025	2025
Railroad, Utilities and Energy [Member] | Subsidiaries [Member] | Minimum [Member] | Berkshire Hathaway Energy ("BHE") [Member]
Debt Instrument [Line Items]
Debt maturity year		2025	2025
Railroad, Utilities and Energy [Member] | Subsidiaries [Member] | Maximum [Member] | Berkshire Hathaway Energy Subsidiaries [Member]
Debt Instrument [Line Items]
Debt maturity year		2064	2064
Railroad, Utilities and Energy [Member] | Subsidiaries [Member] | Maximum [Member] | Berkshire Hathaway Energy ("BHE") [Member]
Debt Instrument [Line Items]
Debt maturity year		2053	2053
Railroad, Utilities and Energy [Member] | Term Debt [Member] | Subsidiaries [Member] | Berkshire Hathaway Energy and Subsidiaries [Member]
Debt Instrument [Line Items]
Repayments of borrowings		$ 5,900
Railroad, Utilities and Energy [Member] | Term Debt [Member] | Subsidiaries [Member] | Berkshire Hathaway Energy Subsidiaries [Member]
Debt Instrument [Line Items]
Principal amount of debt issued		$ 6,400
Weighted average interest rate, percentage		5.40%				5.40%	5.40%	5.40%
Railroad, Utilities and Energy [Member] | Term Debt [Member] | Subsidiaries [Member] | Minimum [Member] | Berkshire Hathaway Energy Subsidiaries [Member]
Debt Instrument [Line Items]
Debt maturity year		2029	2029
Railroad, Utilities and Energy [Member] | Term Debt [Member] | Subsidiaries [Member] | Maximum [Member] | Berkshire Hathaway Energy Subsidiaries [Member]
Debt Instrument [Line Items]
Debt maturity year		2055	2055
Railroad, Utilities and Energy [Member] | Term Debt [Member] | Subsidiaries [Member] | Subsequent Event [Member] | Berkshire Hathaway Energy Subsidiaries [Member]
Debt Instrument [Line Items]
Principal amount of debt issued	$ 1,500
Weighted average interest rate, percentage	6%
Railroad, Utilities and Energy [Member] | Term Debt [Member] | Subsidiaries [Member] | Subsequent Event [Member] | Minimum [Member] | Berkshire Hathaway Energy Subsidiaries [Member]
Debt Instrument [Line Items]
Debt maturity year	2035
Railroad, Utilities and Energy [Member] | Term Debt [Member] | Subsidiaries [Member] | Subsequent Event [Member] | Maximum [Member] | Berkshire Hathaway Energy Subsidiaries [Member]
Debt Instrument [Line Items]
Debt maturity year	2055
Railroad, Utilities and Energy [Member] | Senior Unsecured Debenture [Member] | Subsidiaries [Member] | BNSF [Member]
Debt Instrument [Line Items]
Repayments of borrowings		$ 1,300
Principal amount of debt issued		$ 1,300
Debt instrument, interest rate, stated percentage		5.50%				5.50%	5.50%	5.50%
Debt maturity year		2055	2055

Income taxes - Liabilities (Det

Income taxes - Liabilities (Detail) - USD ($) $ in Millions	Dec. 31, 2024	Dec. 31, 2023
Income Tax Disclosure [Abstract]
Currently payable	$ 1,806	$ 185
Deferred	83,563	92,344
Other	501	480
Income taxes, principally deferred	$ 85,870	$ 93,009

Income taxes - Deferred income

Income taxes - Deferred income taxes (Detail) - USD ($) $ in Millions	Dec. 31, 2024	Dec. 31, 2023
Deferred income tax liabilities:
Investments, including unrealized appreciation	$ 47,158	$ 56,766
Deferred charges retroactive reinsurance	1,847	1,994
Property, plant and equipment and equipment held for lease	33,590	32,991
Goodwill and other intangible assets	7,498	7,546
Other	5,043	4,452
Deferred income tax liabilities	95,136	103,749
Deferred income tax assets:
Unpaid losses and loss adjustment expenses	1,226	1,255
Unearned premiums	1,284	1,285
Accrued liabilities	2,713	2,626
Regulatory liabilities	1,364	1,248
Deferred revenue	2,539	2,282
Other	2,447	2,709
Deferred income tax assets	11,573	11,405
Net deferred income tax liability	$ 83,563	$ 92,344

Income taxes - Income tax expen

Income taxes - Income tax expense (benefit) components (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Income tax expense:
U.S. federal	$ 18,481	$ 20,764	$ (10,316)
U.S. state	767	763	762
Foreign	1,567	1,492	1,052
Total income taxes	20,815	23,019	(8,502)
Income tax expense:
Current	30,464	7,642	4,815
Deferred	(9,649)	15,377	(13,317)
Total income taxes	$ 20,815	$ 23,019	$ (8,502)

Income taxes - Income tax exp_2

Income taxes - Income tax expense (benefit) reconciliation (Detail) - USD ($) $ in Millions		12 Months Ended
		Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Income tax expense reconciliation
Earnings (loss) before income taxes		$ 110,376	$ 120,166	$ (30,500)
Hypothetical income tax expense (benefit) at the U.S. federal statutory rate		23,179	25,235	(6,405)
Dividends received deduction		(491)	(678)	(512)
State income taxes, less U.S. federal income tax effect		606	603	602
U.S. income tax credits	[1]	(2,575)	(2,186)	(2,187)
Other differences, net		96	45
Total income taxes		$ 20,815	$ 23,019	$ (8,502)
Effective income tax rate		18.90%	19.20%	27.90%
[1] U.S. income tax credits derive primarily from production tax credits associated with wind-energy generation of BHE and tax credits arising from affordable housing investments.

Income taxes - Narrative (Detai

Income taxes - Narrative (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Income Tax Disclosure [Abstract]
Income Tax Examination, Year under Examination	2014 2015 2016 2017 2018 2019
Income tax liabilities with federal taxing authority settled through year	2013
Income tax liabilities with state and foreign jurisdictions estimated settlement year	2025
Unrecognized tax benefits	$ 501	$ 480
Unrecognized tax benefits that would impact effective tax rate	$ 448

Fair value measurements - Finan

Fair value measurements - Financial assets and liabilities (Detail) - USD ($) $ in Millions		Dec. 31, 2024	Dec. 31, 2023
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities		$ 15,364	$ 23,758
Investments in equity securities		271,588	353,842
Insurance and Other [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities		15,364	23,758
Investments in equity securities		271,588	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		9,994	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		4,459	10,269
Foreign governments [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities		9,362	11,805
Corporate and Other [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities		1,543	1,684
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		261,910	343,358
Derivative contract assets	[1]	$ 33	$ 39
Derivative Asset, Statement of Financial Position [Extensible Enumeration]		Other Assets	Other Assets
Derivative contract liabilities	[1]	$ 15	$ 7
Derivative Liability, Statement of Financial Position [Extensible Enumeration]		Accounts Payable and Accrued Liabilities	Accounts Payable and Accrued 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		$ 23,047	$ 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		4,425	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		9,199	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		810	892
Derivative contract assets	[1]	$ 158	$ 282
Derivative Asset, Statement of Financial Position [Extensible Enumeration]		Other Assets	Other Assets
Derivative contract liabilities	[1]	$ 143	$ 111
Derivative Liability, Statement of Financial Position [Extensible Enumeration]		Accounts Payable and Accrued Liabilities	Accounts Payable and Accrued Liabilities
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		$ 72,506	$ 75,239
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		40,158	44,950
Fair Value, Measurements, Recurring [Member] | Significant Other Observable Inputs (Level 2) [Member] | U.S. Treasury, U.S. government corporations and agencies [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities		34	35
Fair Value, Measurements, Recurring [Member] | Significant Other Observable Inputs (Level 2) [Member] | Foreign governments [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities		163	246
Fair Value, Measurements, Recurring [Member] | Significant Other Observable Inputs (Level 2) [Member] | Corporate and Other [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities		1,041	1,095
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		9,668	10,474
Loans and finance receivables		26,769	23,298
Derivative contract assets	[1]	$ 10	$ 13
Derivative Asset, Statement of Financial Position [Extensible Enumeration]		Other Assets	Other Assets
Derivative contract liabilities	[1]	$ 76	$ 95
Derivative Liability, Statement of Financial Position [Extensible Enumeration]		Accounts Payable and Accrued Liabilities	Accounts Payable and Accrued 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		$ 23	$ 31
Fair Value, Measurements, Recurring [Member] | Significant Unobservable Inputs (Level 3) [Member] | Corporate and Other [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities		502	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		271,588	353,842
Loans and finance receivables		27,798	24,681
Derivative contract assets	[1]	$ 201	$ 334
Derivative Asset, Statement of Financial Position [Extensible Enumeration]		Other Assets	Other Assets
Derivative contract liabilities	[1]	$ 234	$ 213
Derivative Liability, Statement of Financial Position [Extensible Enumeration]		Accounts Payable and Accrued Liabilities	Accounts Payable and Accrued Liabilities
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		$ 79,877	$ 79,803
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		44,885	48,468
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		30,682	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		4,459	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		9,362	11,805
Fair Value, Measurements, Recurring [Member] | Carrying Value [Member] | Corporate and Other [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities		1,543	1,684
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		271,588	353,842
Loans and finance receivables		27,579	24,190
Derivative contract assets	[1]	$ 201	$ 334
Derivative Asset, Statement of Financial Position [Extensible Enumeration]		Other Assets	Other Assets
Derivative contract liabilities	[1]	$ 234	$ 213
Derivative Liability, Statement of Financial Position [Extensible Enumeration]		Accounts Payable and Accrued Liabilities	Accounts Payable and Accrued Liabilities
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		$ 72,506	$ 75,239
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		40,181	44,981
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		23,047	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		4,459	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		9,362	11,805
Fair Value, Measurements, Recurring [Member] | Fair Value [Member] | Corporate and Other [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities		$ 1,543	$ 1,684
[1] 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	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Beginning Balance	$ 10,468	$ 12,169	$ 11,480
Gains (losses) included in earnings	$ (805)	$ (40)	$ 689
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	Gain (Loss) on Investments
Acquisitions, dispositions and settlements		$ (1,661)
Ending Balance	$ 9,663	$ 10,468	$ 12,169

Fair value measurements - Other

Fair value measurements - Other information (Detail) $ in Millions	12 Months Ended
	Dec. 31, 2024 USD ($)	Dec. 31, 2023 USD ($)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Investments in equity securities	$ 271,588	$ 353,842
Significant Unobservable Inputs (Level 3) [Member] | Fair Value, Measurements, Recurring [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Investments in equity securities	9,668	$ 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	8,429
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	$ 1,234
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	6 years
Significant Unobservable Inputs (Level 3) [Member] | Discount for Illiquidity and Subordination | 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

Common stock - Narrative (Detai

Common stock - Narrative (Detail)	12 Months Ended
	Dec. 31, 2024 USD ($) Vote shares	Dec. 31, 2023 shares	Dec. 31, 2022 shares	Dec. 31, 2021 shares
Class of Stock [Line Items]
Preferred Stock, shares authorized	1,000,000
Preferred Stock, shares issued	0
Economic equivalent of Class B share to Class A share	0.0667%			0.0667%
Common Stock Repurchase Program [Member]
Class of Stock [Line Items]
Shares repurchase, authorization description	Berkshire’s common stock repurchase program, as amended, permits Berkshire to repurchase 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	547,562	567,775	591,564	617,113
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	1,335,992,139	1,310,561,508	1,302,254,076	1,290,474,503
Equivalent Class A [Member]
Class of Stock [Line Items]
Shares outstanding	1,438,223	1,441,483

Common stock (Detail)

Common stock (Detail) - shares	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Class A [Member]
Class of Stock [Line Items]
Shares issued, beginning balance	639,328	651,450	665,901
Treasury shares, beginning balance	(71,553)	(59,886)	(48,788)
Shares outstanding, beginning balance	567,775	591,564	617,113
Conversions of Class A to Class B common stock	(15,426)	(12,122)	(14,451)
Conversions of Class A to Class B common stock, Outstanding	(15,426)	(12,122)	(14,451)
Treasury stock acquired	(4,787)	(11,667)	(11,098)
Shares issued, ending balance	623,902	639,328	651,450
Treasury shares, ending balance	(76,340)	(71,553)	(59,886)
Shares outstanding, ending balance	547,562	567,775	591,564
Class B [Member]
Class of Stock [Line Items]
Shares issued, beginning balance	1,528,152,352	1,509,969,352	1,488,292,852
Treasury shares, beginning balance	(217,590,844)	(207,715,276)	(197,818,349)
Shares outstanding, beginning balance	1,310,561,508	1,302,254,076	1,290,474,503
Conversions of Class A to Class B common stock	23,139,000	18,183,000	21,676,500
Conversions of Class A to Class B common stock, Outstanding	23,139,000	18,183,000	21,676,500
Treasury stock acquired		(9,875,568)	(9,896,927)
Treasury stock issued	2,291,631
Shares issued, ending balance	1,551,291,352	1,528,152,352	1,509,969,352
Treasury shares, ending balance	(215,299,213)	(217,590,844)	(207,715,276)
Shares outstanding, ending balance	1,335,992,139	1,310,561,508	1,302,254,076

Common stock (Parenthetical) (D

Common stock (Parenthetical) (Detail)	Dec. 31, 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

Revenue from contracts with cus

Revenue from contracts with customers disaggregated by reportable segment and source of revenue (Detail) - USD ($) $ in Millions		12 Months Ended
		Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers		$ 249,714	$ 254,906	$ 207,771
Other revenues		121,719	109,576	94,249
Total revenues		371,433	364,482	302,020
Industrial and Commercial [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers		29,117	28,299	24,765
Building [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers		19,892	20,119	22,762
Consumer [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers		18,204	17,702	19,912
Grocery and Convenience Store Distribution [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers		31,841	31,524	32,599
Food and Beverage Distribution [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers		18,068	19,040	19,388
Auto Sales [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers		10,802	10,747	10,486
Other Retail and Wholesale Distribution [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers		64,858	70,775	20,126
Service [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers		35,941	36,053	37,416
Electricity and Natural Gas [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers		20,991	20,647	20,317
Manufacturing Businesses [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers		71,963	70,633	71,634
Other revenues		5,185	4,650	4,016
Total revenues		77,148	75,283	75,650
Manufacturing Businesses [Member] | Industrial and Commercial [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers		28,907	28,066	24,566
Manufacturing Businesses [Member] | Building [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers		19,892	20,119	22,762
Manufacturing Businesses [Member] | Consumer [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers		18,204	17,702	19,912
Manufacturing Businesses [Member] | Other Retail and Wholesale Distribution [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers		3,390	3,289	3,195
Manufacturing Businesses [Member] | Service [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers		1,570	1,457	1,199
McLane [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers		50,908	51,643	53,090
Other revenues		178	171	119
Total revenues		51,086	51,814	53,209
McLane [Member] | Grocery and Convenience Store Distribution [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers		31,841	31,524	32,599
McLane [Member] | Food and Beverage Distribution [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers		18,068	19,040	19,388
McLane [Member] | Service [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers		999	1,079	1,103
Service and Retailing [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers		31,808	32,743	32,055
Other revenues		7,975	7,136	6,154
Total revenues		39,783	39,879	38,209
Service and Retailing [Member] | Industrial and Commercial [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers		210	233	199
Service and Retailing [Member] | Auto Sales [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers		10,802	10,747	10,486
Service and Retailing [Member] | Other Retail and Wholesale Distribution [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers		15,035	16,289	16,931
Service and Retailing [Member] | Service [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers		5,761	5,474	4,439
BNSF [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers		23,278	23,724	25,742
Other revenues		212	67	60
Total revenues		23,490	23,791	25,802
BNSF [Member] | Service [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers		23,278	23,724	25,742
Berkshire Hathaway Energy [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers		25,050	24,702	25,250
Other revenues		1,250	1,258	1,097
Total revenues		26,300	25,960	26,347
Berkshire Hathaway Energy [Member] | Service [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers		4,059	4,055	4,933
Berkshire Hathaway Energy [Member] | Electricity and Natural Gas [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers		20,991	20,647	20,317
Pilot [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	[1]	46,707	51,461
Other revenues	[1]	149	203
Total revenues	[1]	46,856	51,664
Pilot [Member] | Other Retail and Wholesale Distribution [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	[1]	46,433	51,197
Pilot [Member] | Service [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	[1]	274	264
Insurance, Corporate and Other [Member]
Disaggregation of Revenue [Line Items]
Other revenues		106,770	96,091	82,803
Total revenues		$ 106,770	$ 96,091	$ 82,803
[1] Revenues from Pilot are principally fuel sales and revenues in 2023 are for the eleven months ending December 31.

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	Dec. 31, 2024 USD ($)
Electricity and Natural Gas [Member]
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Transaction price allocated to remaining performance obligations	$ 22,674
Electricity and Natural Gas [Member] | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2025-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Transaction price allocated to remaining performance obligations	$ 3,716
Performance obligations expected to be satisfied, period	1 year
Electricity and Natural Gas [Member] | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2026-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Transaction price allocated to remaining performance obligations	$ 18,958
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	$ 8,129
Other Sales and Service Contracts [Member] | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2025-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Transaction price allocated to remaining performance obligations	$ 3,499
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]: 2026-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Transaction price allocated to remaining performance obligations	$ 4,630
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	Dec. 31, 2024 USD ($)
Electricity and Natural Gas [Member]
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Transaction price allocated to remaining performance obligations	$ 22,674
Other Sales and Service Contracts [Member]
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Transaction price allocated to remaining performance obligations	$ 8,129

Pension plans - Net periodic pe

Pension plans - Net periodic pension expense (Detail) - Pension Plans, Defined Benefit [Member] - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Components of net periodic pension expense
Service cost	$ 107	$ 111	$ 181
Interest cost	617	640	482
Expected return on plan assets	(818)	(785)	(975)
Other	41	2	156
Net periodic pension expense	$ (53)	$ (32)	$ (156)

Pension plans - Defined benefit

Pension plans - Defined benefit pension plans - Narrative (Detail) - Pension Plans, Defined Benefit [Member] - USD ($) $ in Millions	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Defined Benefit Plan Disclosure [Line Items]
Projected benefit obligation	$ 11,720	$ 12,767	$ 12,738
Amounts recognized in the Consolidated Balance Sheets:
ABO	11,200	12,300
Defined Benefit Plan, Expected Future Benefit Payment [Abstract]
2025	893
2026	873
2027	875
2028	884
2029	883
2030 - 2034	4,379
Expected contribution to pension plans during the next year	114
Unfunded Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
Projected benefit obligation	$ 1,000	$ 1,000

Pension plans - Projected benef

Pension plans - Projected benefit obligation, plan assets and net funded status (Detail) - Pension Plans, Defined Benefit [Member] - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Plan assets
Balance at the beginning of the year	$ 13,379	$ 12,592
Employer contributions	111	145
Benefits paid	(810)	(852)
Settlements paid	(354)	(448)
Actual return on plan assets	1,909	1,783
Other	(55)	159
Balance at the end of the year	14,180	13,379	$ 12,592
Benefit obligations
Balance at the beginning of the year	12,767	12,738
Service cost	107	111	181
Interest cost	$ 617	$ 640	482
Defined Benefit Plan, Net Periodic Benefit Cost (Credit), Interest Cost, Statement of Income or Comprehensive Income [Extensible Enumeration]	Interest Expense, Operating and Nonoperating	Interest Expense, Operating and Nonoperating
Benefits paid	$ (810)	$ (852)
Settlements paid	(354)	(448)
Actuarial (gains) losses and other	(607)	578
Balance at the end of the year	11,720	12,767	$ 12,738
Net funded status - asset (liability)	2,460	612
Balances included in other assets	3,490	1,823
Balances included in accounts payable and other liabilities	$ 1,030	$ 1,211

Pension plans - Additional tabu

Pension plans - Additional tabular disclosures (Detail) - Pension Plans, Defined Benefit [Member] - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Defined Benefit Plan Disclosure [Line Items]
Discount rate applicable to PBOs	5.50%	5%	5.20%
Expected long-term rate of return on plan assets	5.90%	6%	5.90%
Rate of compensation increase	2.60%	2.60%	2.50%
Discount rate applicable to net periodic pension expense	5.10%	5.30%	2.90%
Amounts recognized in other comprehensive income:
Accumulated other comprehensive income (loss), beginning of the year	$ (161)	$ (738)
Amount included in net periodic pension expense	29	(12)
Actuarial gains (losses) and other	1,599	589
Accumulated other comprehensive income (loss), end of the year	$ 1,467	$ (161)	$ (738)

Pension plans - Fair value of p

Pension plans - Fair value of plan assets (Detail) - Pension Plans, Defined Benefit [Member] - USD ($) $ in Millions	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	$ 14,180	$ 13,379	$ 12,592
Cash and Cash Equivalents [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	600	449
Equity Securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	9,757	8,487
Fixed Maturity Securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	1,747	2,138
Investment Funds and Other [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	2,076	2,305
Quoted Prices (Level 1) [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	10,930	9,797
Quoted Prices (Level 1) [Member] | Cash and Cash Equivalents [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	556	370
Quoted Prices (Level 1) [Member] | Equity Securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	9,036	7,808
Quoted Prices (Level 1) [Member] | Fixed Maturity Securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	953	1,277
Quoted Prices (Level 1) [Member] | Investment Funds and Other [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	385	342
Significant Other Observable Inputs (Level 2) [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	1,563	1,745
Significant Other Observable Inputs (Level 2) [Member] | Cash and Cash Equivalents [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	44	79
Significant Other Observable Inputs (Level 2) [Member] | Equity Securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	581	543
Significant Other Observable Inputs (Level 2) [Member] | Fixed Maturity Securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	794	851
Significant Other Observable Inputs (Level 2) [Member] | Investment Funds and Other [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	144	272
Significant Unobservable Inputs (Level 3) [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	163	188
Significant Unobservable Inputs (Level 3) [Member] | Equity Securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	140	136
Significant Unobservable Inputs (Level 3) [Member] | Fixed Maturity Securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets		10
Significant Unobservable Inputs (Level 3) [Member] | Investment Funds and Other [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	23	42
Investments Carried at Net Asset Value [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	1,524	1,649
Investments Carried at Net Asset Value [Member] | Investment Funds and Other [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	$ 1,524	$ 1,649

Pension plans - Defined contrib

Pension plans - Defined contribution pension plans - Narrative (Detail) - USD ($) $ in Billions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Defined Contribution Plan [Abstract]
Contributions to defined contribution plans	$ 1.3	$ 1.1	$ 0.8

Accumulated other comprehensi_3

Accumulated other comprehensive income (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	$ 561,273
Accounting Standards Update [Extensible Enumeration]	Accounting Standards Update 2023-02 [Member]
Ending Balance	$ 649,368	$ 561,273
Unrealized investment gains (losses) [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	190	(187)	$ 369
Other comprehensive income	(43)	420	(991)
Reclassifications into net earnings	(30)	(43)	435
Ending Balance	117	190	(187)
Foreign currency translation [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	(5,393)	(6,142)	(4,092)
Other comprehensive income	(1,647)	741	(2,047)
Reclassifications into net earnings	1	8	(3)
Ending Balance	(7,039)	(5,393)	(6,142)
Long duration insurance contracts [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	1,353	1,541	(4,096)
Other comprehensive income	662	(188)	5,637
Ending Balance	2,015	1,353	1,541
Defined benefit pension plans [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	(97)	(552)	(347)
Other comprehensive income	1,222	466	(298)
Reclassifications into net earnings	23	(11)	93
Ending Balance	1,148	(97)	(552)
Other AOCI transactions [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	184	288	43
Other comprehensive income	2	(25)	283
Reclassifications into net earnings	(11)	(79)	(38)
Ending Balance	175	184	288
Accumulated other comprehensive income [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	(3,763)	(5,052)	(8,123)
Other comprehensive income	196	1,414	2,584
Reclassifications into net earnings	(17)	(125)	487
Ending Balance	$ (3,584)	$ (3,763)	$ (5,052)

Business segment data - Earning

Business segment data - Earnings data (Detail) - USD ($) $ in Millions		12 Months Ended
		Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Segment Reporting Information [Line Items]
Revenues		$ 371,433	$ 364,482	$ 302,020
Costs and Expenses:
Interest expense		5,200	5,003	4,352
Total costs and expenses		315,697	321,144	266,484
Earnings (loss) before income taxes		110,376	120,166	(30,500)
BNSF [Member]
Segment Reporting Information [Line Items]
Revenues		23,490	23,791	25,802
BHE [Member]
Segment Reporting Information [Line Items]
Revenues		26,300	25,960	26,347
Manufacturing [Member]
Segment Reporting Information [Line Items]
Revenues		77,148	75,283	75,650
Service and Retailing [Member]
Segment Reporting Information [Line Items]
Revenues		39,783	39,879	38,209
Pilot [Member]
Segment Reporting Information [Line Items]
Revenues	[1]	46,856	51,664
McLane [Member]
Segment Reporting Information [Line Items]
Revenues		51,086	51,814	53,209
Operating Businesses [Member]
Segment Reporting Information [Line Items]
Revenues		370,892	364,653	301,884
Costs and Expenses:
Interest expense		4,982	4,630	3,946
Earnings (loss) before income taxes		53,936	43,637	34,775
Operating Businesses [Member] | Insurance Group [Member]
Segment Reporting Information [Line Items]
Revenues		105,069	95,022	82,310
Costs and Expenses:
Losses and LAE		56,186	57,187	57,646
Life, annuity and health benefits		3,858	4,029	5,243
Other segment items		16,872	15,312	11,719
Total costs and expenses		76,916	76,528	74,608
Earnings (loss) before income taxes		28,153	18,494	7,702
Operating Businesses [Member] | Insurance Group [Member] | Underwriting [Member]
Segment Reporting Information [Line Items]
Revenues		88,257	83,403	74,576
Costs and Expenses:
Losses and LAE		56,186	57,187	57,646
Life, annuity and health benefits		3,858	4,029	5,243
Other segment items		16,808	15,274	11,709
Total costs and expenses		76,852	76,490	74,598
Earnings (loss) before income taxes		11,405	6,913	(22)
Operating Businesses [Member] | Insurance Group [Member] | Underwriting [Member] | GEICO [Member]
Segment Reporting Information [Line Items]
Revenues		42,252	39,264	38,984
Costs and Expenses:
Losses and LAE		30,331	31,814	36,297
Other segment items		4,108	3,815	4,567
Total costs and expenses		34,439	35,629	40,864
Earnings (loss) before income taxes		7,813	3,635	(1,880)
Operating Businesses [Member] | Insurance Group [Member] | Underwriting [Member] | BH Primary [Member]
Segment Reporting Information [Line Items]
Revenues		18,733	17,129	13,746
Costs and Expenses:
Losses and LAE		12,666	11,224	9,889
Other segment items		5,212	4,531	3,464
Total costs and expenses		17,878	15,755	13,353
Earnings (loss) before income taxes		855	1,374	393
Operating Businesses [Member] | Insurance Group [Member] | Underwriting [Member] | BHRG [Member]
Segment Reporting Information [Line Items]
Revenues		27,272	27,010	21,846
Costs and Expenses:
Losses and LAE		13,189	14,149	11,460
Life, annuity and health benefits		3,858	4,029	5,243
Other segment items		7,488	6,928	3,678
Total costs and expenses		24,535	25,106	20,381
Earnings (loss) before income taxes		2,737	1,904	1,465
Operating Businesses [Member] | Insurance Group [Member] | Investment Income [Member]
Segment Reporting Information [Line Items]
Revenues		16,812	11,619	7,734
Costs and Expenses:
Other segment items		64	38	10
Total costs and expenses		64	38	10
Earnings (loss) before income taxes		16,748	11,581	7,724
Operating Businesses [Member] | BNSF [Member]
Segment Reporting Information [Line Items]
Revenues		23,572	23,876	25,888
Costs and Expenses:
Compensation and benefits		5,872	5,551	5,321
Fuel		3,267	3,684	4,581
Depreciation and amortization		2,621	2,627	2,510
Interest expense		1,078	1,048	1,025
Other segment items		4,086	4,352	4,743
Total costs and expenses		16,924	17,262	18,180
Earnings (loss) before income taxes		6,648	6,614	7,708
Operating Businesses [Member] | BHE [Member]
Segment Reporting Information [Line Items]
Revenues		26,348	26,008	26,393
Costs and Expenses:
Energy Cost of Sales		6,616	7,057	6,757
Energy Operations and Maintenance		5,470	6,456	4,216
Energy Depreciation and Amortization		3,957	3,960	3,695
Real Estate Costs and Expenses		4,509	4,316	5,117
Interest expense		2,528	2,283	2,140
Other segment items		976	996	1,322
Total costs and expenses		24,056	25,068	23,247
Earnings (loss) before income taxes		2,292	940	3,146
Operating Businesses [Member] | Manufacturing [Member]
Segment Reporting Information [Line Items]
Revenues		77,231	75,405	75,781
Costs and Expenses:
Cost of sales and services		50,702	50,389	52,297
Cost of leasing		1,142	1,051	1,083
Interest expense		934	784	739
Other segment items		12,558	11,736	10,485
Total costs and expenses		65,336	63,960	64,604
Earnings (loss) before income taxes		11,895	11,445	11,177
Operating Businesses [Member] | Service and Retailing [Member]
Segment Reporting Information [Line Items]
Revenues		39,874	39,996	38,303
Costs and Expenses:
Cost of sales and services		23,818	23,915	22,952
Cost of leasing		5,917	5,011	4,462
Interest expense		118	101	42
Other segment items		6,321	6,248	6,076
Total costs and expenses		36,174	35,275	33,532
Earnings (loss) before income taxes		3,700	4,721	4,771
Operating Businesses [Member] | Pilot [Member]
Segment Reporting Information [Line Items]
Revenues		46,891	51,739
Costs and Expenses:
Cost of sales and services		42,591	47,505
Depreciation and amortization		1,012	796
Interest expense		302	414
Other segment items		2,674	2,470
Total costs and expenses		46,277	50,771
Earnings (loss) before income taxes		614	968
Operating Businesses [Member] | McLane [Member]
Segment Reporting Information [Line Items]
Revenues		51,907	52,607	53,209
Costs and Expenses:
Cost of sales and services		47,604	48,495	49,236
Depreciation and amortization		217	208	176
Interest expense		22
Other segment items		3,452	3,449	3,526
Total costs and expenses		51,273	52,152	52,938
Earnings (loss) before income taxes		$ 634	$ 455	$ 271
[1] Revenues from Pilot are principally fuel sales and revenues in 2023 are for the eleven months ending December 31.

Business segment data - Reconci

Business segment data - Reconciliations of Revenues and Earnings (loss) before income taxes (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Segment Reporting Information [Line Items]
Revenues	$ 371,433	$ 364,482	$ 302,020
Investment gains (losses)	52,799	74,855	(67,899)
Interest expense, not allocated to segments	(5,200)	(5,003)	(4,352)
Non-controlled businesses	1,841	1,973	1,863
Earnings (loss) before income taxes	110,376	120,166	(30,500)
Operating Businesses [Member]
Segment Reporting Information [Line Items]
Revenues	370,892	364,653	301,884
Interest expense, not allocated to segments	(4,982)	(4,630)	(3,946)
Earnings (loss) before income taxes	53,936	43,637	34,775
Segment Reconciling Items [Member]
Segment Reporting Information [Line Items]
Investment gains (losses)	52,799	74,855	(67,899)
Interest expense, not allocated to segments	(427)	(426)	(420)
Non-controlled businesses	1,841	1,973	1,863
Corporate, Eliminations and Other [Member]
Segment Reporting Information [Line Items]
Revenues	541	(171)	136
Interest expense, not allocated to segments	209	53	14
Earnings (loss) before income taxes from operating businesses	$ 2,227	$ 127	$ 1,181

Business segment data - Additio

Business segment data - Additional tabular disclosures (Detail) - USD ($) $ in Millions		12 Months Ended
		Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Segment Reporting Information [Line Items]
Interest expense		$ 5,200	$ 5,003	$ 4,352
Income tax expense		20,815	23,019	(8,502)
Depreciation and amortization		12,855	12,486	10,899
Goodwill at year-end	[1]	83,880	84,626	78,119
Assets		1,153,881	1,069,978	948,465
Business Segments [Member]
Segment Reporting Information [Line Items]
Interest expense		4,982	4,630	3,946
Income tax expense		8,870	6,910	4,981
Capital expenditures		18,976	19,409	15,464
Depreciation and amortization		12,208	11,667	10,082
Goodwill at year-end		83,880	84,626	78,119
Identifiable assets at year-end		932,848	921,210	807,701
Business Segments [Member] | Insurance Group [Member]
Segment Reporting Information [Line Items]
Income tax expense		5,462	3,497	1,247
Capital expenditures		99	68	82
Depreciation and amortization		411	401	260
Goodwill at year-end		16,557	16,563	16,548
Identifiable assets at year-end		539,884	538,860	459,917
Business Segments [Member] | BNSF [Member]
Segment Reporting Information [Line Items]
Interest expense		1,078	1,048	1,025
Income tax expense		1,617	1,527	1,763
Capital expenditures		3,690	3,920	3,532
Depreciation and amortization		2,621	2,627	2,510
Goodwill at year-end		15,351	15,350	14,852
Identifiable assets at year-end		80,813	79,227	77,752
Business Segments [Member] | Berkshire Hathaway Energy ("BHE") [Member]
Segment Reporting Information [Line Items]
Interest expense		2,528	2,283	2,140
Income tax expense		(1,871)	(2,022)	(1,629)
Capital expenditures		9,013	9,148	7,505
Depreciation and amortization		4,003	4,010	3,751
Goodwill at year-end		11,669	11,804	11,745
Identifiable assets at year-end		128,276	124,383	118,114
Business Segments [Member] | Pilot [Member]
Segment Reporting Information [Line Items]
Interest expense		302	414
Income tax expense			169
Capital expenditures		799	705
Depreciation and amortization		1,012	796
Goodwill at year-end		6,477	6,605
Identifiable assets at year-end		19,652	21,404
Business Segments [Member] | Manufacturing Businesses [Member]
Segment Reporting Information [Line Items]
Interest expense		934	784	739
Income tax expense		2,598	2,487	2,403
Capital expenditures		2,779	2,714	2,477
Depreciation and amortization		2,422	2,290	2,140
Goodwill at year-end		27,716	27,831	28,460
Identifiable assets at year-end		119,860	115,875	113,578
Business Segments [Member] | McLane [Member]
Segment Reporting Information [Line Items]
Interest expense		22
Income tax expense		152	117	66
Capital expenditures		236	264	93
Depreciation and amortization		217	208	176
Goodwill at year-end		232	232	232
Identifiable assets at year-end		7,165	6,861	7,049
Business Segments [Member] | Service and Retailing [Member]
Segment Reporting Information [Line Items]
Interest expense		118	101	42
Income tax expense		912	1,135	1,131
Capital expenditures		2,360	2,590	1,775
Depreciation and amortization		1,522	1,335	1,245
Goodwill at year-end		5,878	6,241	6,282
Identifiable assets at year-end		37,198	34,600	31,291
Segment Reconciling Items [Member]
Segment Reporting Information [Line Items]
Interest expense		427	426	420
Investment gains (losses), tax		11,179	15,930	(14,166)
Interest expense, not allocated to segments, tax		(90)	(90)	(88)
Non-controlled businesses, tax		322	223	334
Goodwill at year-end		83,880	84,626	78,119
Corporate, Eliminations and Other [Member]
Segment Reporting Information [Line Items]
Interest expense		(209)	(53)	(14)
Income tax expense		534	46	437
Depreciation and amortization		647	819	817
Identifiable assets at year-end		$ 137,153	$ 64,142	$ 62,645
[1] Net of accumulated goodwill impairments of $ 11.5 billion as of December 31, 2024, $ 11.1 billion as of December 31, 2023 and $ 11.0 billion as of December 31, 2022.

Business segment data - Insuran

Business segment data - Insurance premiums by type (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Property/Casualty [Member]
Segment Reporting Information [Line Items]
Premiums written - Direct	$ 65,495	$ 61,990	$ 56,700
Premiums written - Assumed	20,422	20,751	15,143
Premiums written - Ceded	(2,231)	(2,402)	(1,155)
Premiums written	83,686	80,339	70,688
Premiums earned - Direct	64,880	60,437	55,879
Premiums earned - Assumed	20,738	20,442	14,184
Premiums earned - Ceded	(2,359)	(2,548)	(1,293)
Premiums earned	83,259	78,331	68,770
Life/Health [Member]
Segment Reporting Information [Line Items]
Premiums written - Direct	19		582
Premiums written - Assumed	5,016	5,126	5,222
Premiums written - Ceded	(28)	(33)	(37)
Premiums written	5,007	5,093	5,767
Premiums earned - Direct	18		582
Premiums earned - Assumed	5,008	5,105	5,263
Premiums earned - Ceded	(28)	(33)	(39)
Premiums earned	$ 4,998	$ 5,072	$ 5,806

Business segment data - Insur_2

Business segment data - Insurance premiums by geographic area (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Property/Casualty [Member]
Segment Reporting Information [Line Items]
Premiums written	$ 83,686	$ 80,339	$ 70,688
Life/Health [Member]
Segment Reporting Information [Line Items]
Premiums written	5,007	5,093	5,767
United States [Member] | Property/Casualty [Member]
Segment Reporting Information [Line Items]
Premiums written	71,723	67,831	59,648
United States [Member] | Life/Health [Member]
Segment Reporting Information [Line Items]
Premiums written	1,358	1,285	2,107
Western Europe [Member] | Property/Casualty [Member]
Segment Reporting Information [Line Items]
Premiums written	5,252	5,014	4,901
Western Europe [Member] | Life/Health [Member]
Segment Reporting Information [Line Items]
Premiums written	1,407	1,323	1,235
Asia Pacific [Member] | Property/Casualty [Member]
Segment Reporting Information [Line Items]
Premiums written	5,043	5,306	4,699
Asia Pacific [Member] | Life/Health [Member]
Segment Reporting Information [Line Items]
Premiums written	1,548	1,760	1,704
All Other [Member] | Property/Casualty [Member]
Segment Reporting Information [Line Items]
Premiums written	1,668	2,188	1,440
All Other [Member] | Life/Health [Member]
Segment Reporting Information [Line Items]
Premiums written	$ 694	$ 725	$ 721

Business segment data - Narrati

Business segment data - Narrative (Detail) $ in Millions	12 Months Ended
	Dec. 31, 2024 USD ($) Activity	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Segment Reporting Information [Line Items]
Number of insurance segment activities | Activity	2
Sales	$ 371,433	$ 364,482	$ 302,020
Sales, Service and Leasing Revenues [Member]
Segment Reporting Information [Line Items]
Sales	$ 211,600	$ 215,600	$ 165,000
United States [Member] | Geographic Concentration [Member] | Sales, Service and Leasing Revenues [Member]
Segment Reporting Information [Line Items]
Concentration percentage	86%	87%	86%
United States [Member] | Geographic Concentration [Member] | Property, Plant and Equipment and Equipment Held for Lease [Member]
Segment Reporting Information [Line Items]
Concentration percentage	91%
Railroad, Utilities and Energy [Member]
Segment Reporting Information [Line Items]
Sales	$ 49,790	$ 49,751	$ 52,149
Railroad, Utilities and Energy [Member] | United States [Member] | Geographic Concentration [Member] | Revenues [Member]
Segment Reporting Information [Line Items]
Concentration percentage	95%	96%	96%

Contingencies and commitments -

Contingencies and commitments - Narrative (Detail) $ in Millions					1 Months Ended												3 Months Ended	10 Months Ended	12 Months Ended			51 Months Ended
	Feb. 13, 2024 Plaintiff	Feb. 01, 2024 USD ($)	Oct. 31, 2023 USD ($) Cases	Jul. 29, 2022 a People Structure	Feb. 24, 2025 USD ($) Plaintiff	Dec. 31, 2024 USD ($) Plaintiff Complaint	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 ($) Plaintiff	Sep. 30, 2023 Trial	Jun. 30, 2023 USD ($) Wildfire Plaintiff	Apr. 30, 2023 Plaintiff	Sep. 30, 2020 a Structure	Dec. 31, 2024 USD ($)	Jan. 31, 2025 Plaintiff Complaint	Dec. 31, 2024 USD ($) Cases	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2024 USD ($)
Commitments and Contingencies [Line Items]
Purchase commitments - 2025						$ 12,000											$ 12,000		$ 12,000			$ 12,000
Purchase commitments - 2026						6,000											6,000		6,000			6,000
Purchase commitments - 2027						5,000											5,000		5,000			5,000
Purchase commitments - 2028						4,000											4,000		4,000			4,000
Purchase commitments - 2029						3,000											3,000		3,000			3,000
Purchase commitments - thereafter						28,000											28,000		28,000			28,000
Berkshire Hathaway Energy [Member] | PacifiCorp [Member] | Wildfires [Member]
Commitments and Contingencies [Line Items]
Estimated pre-tax probable loss						2,750											2,750		2,750			2,750
Loss contingency accrual																			346	$ 1,900	$ 225
Insurance recoveries																			530	$ 253	$ 161
Legal settlements amount paid																			533			1,200
Unpaid estimated liability						$ 1,540											1,540		1,540			$ 1,540
Loss contingency, sought amount																			3,000
Berkshire Hathaway Energy [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 [Member] | PacifiCorp [Member] | James Case Multnomah County Circuit Court [Member] | 2020 Wildfires [Member]
Commitments and Contingencies [Line Items]
Loss contingency, number of trials | Trial													3
Number of named plaintiffs | Plaintiff	17													17	17
Loss contingency, accrual interest rate												9%
Loss contingency, sought amount																			48,000
Loss contingency, awarded value												$ 92		$ 90
Number of additional damages phase trials | Trial							9
Number of additional complaints filed | Complaint						2
Multiplier used to determine economic and non-economic damages														0.25
Number of wildfires associated to complaints | Wildfire														4
Berkshire Hathaway Energy [Member] | PacifiCorp [Member] | James Case Multnomah County Circuit Court [Member] | 2020 Wildfires [Member] | Subsequent Event [Member]
Commitments and Contingencies [Line Items]
Number of named plaintiffs | Plaintiff																		1,591
Number of plaintiffs dismissed | Plaintiff																		5
Number of complaints | Complaint																		6
Berkshire Hathaway Energy [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 [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 [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 [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 [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 [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 [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 [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 [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 [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 [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 [Member] | PacifiCorp [Member] | James Case Multnomah County Circuit Court Third Trial [Member] | 2020 Wildfires [Member] | Subsequent Event [Member]
Commitments and Contingencies [Line Items]
Loss contingency, sought amount					$ 49
Multiplier used to determine economic and non-economic damages					0.25
Berkshire Hathaway Energy [Member] | PacifiCorp [Member] | James Case Multnomah County Circuit Court Third Trial [Member] | Economic Damages [Member]
Commitments and Contingencies [Line Items]
Number of named plaintiffs | Plaintiff						8
Berkshire Hathaway Energy [Member] | PacifiCorp [Member] | James Case Multnomah County Circuit Court Third Trial [Member] | Economic Damages [Member] | Subsequent Event [Member]
Commitments and Contingencies [Line Items]
Number of named plaintiffs | Plaintiff					8
Loss contingency, sought amount					$ 8
Loss contingency, awarded value					$ 4
Berkshire Hathaway Energy [Member] | PacifiCorp [Member] | James Case Multnomah County Circuit Court Third Trial [Member] | Non-Economic Damages [Member] | Subsequent Event [Member]
Commitments and Contingencies [Line Items]
Number of named plaintiffs | Plaintiff					7
Loss contingency, awarded value					$ 32
Berkshire Hathaway Energy [Member] | PacifiCorp [Member] | James Case Multnomah County Circuit Court Third Trial [Member] | Punitive Damages [Member] | Subsequent Event [Member]
Commitments and Contingencies [Line Items]
Loss contingency, sought amount					$ 9
Berkshire Hathaway Energy [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 [Member] | HomeServices of America [Member] | Antitrust Burnett Case [Member]
Commitments and Contingencies [Line Items]
Loss contingency, awarded value			$ 1,800
Number of cases | Cases			1
Litigation settlement, scheduled payments term										4 years
Settlement payments to be paid										$ 250
Berkshire Hathaway Energy [Member] | Minimum [Member] | PacifiCorp [Member] | Wildfires [Member]
Commitments and Contingencies [Line Items]
Loss contingency, sought amount																			$ 900
Berkshire Hathaway Energy [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 [Member] | Minimum [Member] | PacifiCorp [Member] | 2022 Wildfire [Member]
Commitments and Contingencies [Line Items]
Number of acres aggregate of wildfire | a				60,000
Berkshire Hathaway Energy [Member] | Maximum [Member] | PacifiCorp [Member] | James Case Multnomah County Circuit Court [Member] | 2020 Wildfires [Member]
Commitments and Contingencies [Line Items]
Number of plaintiffs per trial | Plaintiff							10
NICO [Member]
Commitments and Contingencies [Line Items]
Loss contingency accrual								$ 535
Net loss contingency accrual								490
Loss contingency recoverable from a third party								$ 45
Loss contingency recoverable from a third party, received																	$ 45

Condensed Financial Informati_2

Condensed Financial Information - Balance Sheets (Detail) - USD ($) $ in Millions	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Assets:
Total assets	$ 1,153,881	$ 1,069,978	$ 948,465
Liabilities and Shareholders’ Equity:
Income taxes, principally deferred	85,870	93,009
Total liabilities	502,226	499,208
Berkshire shareholders' equity	649,368	561,273
Total liabilities, redeemable noncontrolling interests and shareholders' equity	1,153,881	1,069,978
Berkshire Hathaway Inc. (Parent) [Member]
Assets:
Cash and cash equivalents	6,337	5,566	$ 2,777	$ 18,797
Short-term investments in U.S. Treasury Bills	89,705	16,140
Investments in and advances to consolidated subsidiaries	568,987	546,566
Investment in The Kraft Heinz Company and other assets	13,417	13,246
Total assets	678,446	581,518
Liabilities and Shareholders’ Equity:
Payable for purchase of U.S. Treasury Bills and other liabilities	6,510	235
Income taxes, principally deferred	1,477	1,229
Notes payable and other borrowings	21,091	18,781
Total liabilities	29,078	20,245
Berkshire shareholders' equity	649,368	561,273
Total liabilities, redeemable noncontrolling interests and shareholders' equity	$ 678,446	$ 581,518

Condensed Financial Informati_3

Condensed Financial Information - Statements of Earnings and Comprehensive Income (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
From consolidated subsidiaries:
Equity method earnings	$ 1,841	$ 1,973	$ 1,863
Total revenues	371,433	364,482	302,020
Cost and expense items:
Interest expense	5,200	5,003	4,352
Income tax expense	20,815	23,019	(8,502)
Net earnings (loss) attributable to Berkshire shareholders	88,995	96,223	(22,759)
Comprehensive income attributable to Berkshire shareholders	89,174	97,512	(19,688)
The Kraft Heinz Company [Member]
From consolidated subsidiaries:
Equity method earnings	745	758	628
Berkshire Hathaway Inc. (Parent) [Member]
From consolidated subsidiaries:
Dividends and distributions	72,607	9,717	15,724
Undistributed earnings (losses)	14,314	85,550	(39,579)
Total income from consolidated subsidiaries	86,921	95,267	(23,855)
Other income	1,441	899	379
Total revenues	89,107	96,924	(22,848)
Cost and expense items:
General and administrative	381	244	131
Interest expense	535	636	513
Foreign exchange gains on non-U.S. Dollar denominated debt	(1,376)	(371)	(1,401)
Income tax expense	572	192	668
Total costs and expenses	112	701	(89)
Net earnings (loss) attributable to Berkshire shareholders	88,995	96,223	(22,759)
Other comprehensive income attributable to Berkshire shareholders	179	1,289	3,071
Comprehensive income attributable to Berkshire shareholders	89,174	97,512	(19,688)
Berkshire Hathaway Inc. (Parent) [Member] | The Kraft Heinz Company [Member]
From consolidated subsidiaries:
Equity method earnings	$ 745	$ 758	$ 628

Condensed Financial Informati_4

Condensed Financial Information - Statements of Cash Flows (Detail) - USD ($) $ in Millions		12 Months Ended
		Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Cash flows from operating activities:
Net earnings (loss) attributable to Berkshire shareholders		$ 88,995	$ 96,223	$ (22,759)
Adjustments to reconcile net earnings (loss) to operating cash flows:
Income taxes payable		(8,163)	14,865	(12,872)
Other		(892)	(513)	(3,074)
Net cash flows from operating activities		30,592	49,196	37,350
Cash flows from investing activities:
Net cash flows from investing activities		(10,287)	(32,663)	(87,601)
Cash flows from financing activities:
Acquisitions of treasury stock		(2,918)	(9,171)	(7,854)
Other		(5,622)	(4,147)	(1,979)
Net cash flows from financing activities		(10,360)	(14,405)	(1,662)
Increase (decrease) in cash and cash equivalents and restricted cash		9,733	2,244	(52,307)
Other cash flow information:
Income taxes paid		28,544	7,765	4,236
Class B common stock issued in exchange for noncontrolling interests		1,045
Berkshire Hathaway Inc. (Parent) [Member]
Cash flows from operating activities:
Net earnings (loss) attributable to Berkshire shareholders		88,995	96,223	(22,759)
Adjustments to reconcile net earnings (loss) to operating cash flows:
Undistributed (earnings) losses of consolidated subsidiaries		(14,314)	(85,550)	39,579
Non-cash dividends from subsidiaries		(58,339)	(1,811)	(7,220)
Income taxes payable		294	(44)	661
Other	[1]	(2,666)	(1,207)	(1,799)
Net cash flows from operating activities		13,970	7,611	8,462
Cash flows from investing activities:
Investments in and advances to consolidated subsidiaries, net		(1,332)	2,649	(11,852)
Purchases of U.S. Treasury Bills		(52,864)	(27,278)	(44,187)
Sales and maturities of U.S. Treasury Bills and other		40,244	31,234	38,043
Net cash flows from investing activities		(13,952)	6,605	(17,996)
Cash flows from financing activities:
Proceeds from borrowings		5,525	2,054	1,970
Repayments of borrowings		(1,854)	(4,310)	(602)
Acquisitions of treasury stock		(2,918)	(9,171)	(7,854)
Net cash flows from financing activities		753	(11,427)	(6,486)
Increase (decrease) in cash and cash equivalents and restricted cash		771	2,789	(16,020)
Cash and cash equivalents at the beginning of the year		5,566	2,777	18,797
Cash and cash equivalents at the end of the year		6,337	5,566	2,777
Other cash flow information:
Income taxes paid		26,455	5,630	2,259
Interest paid		318	$ 297	$ 332
Class B common stock issued in exchange for noncontrolling interests		$ 1,045
[1] I ncludes discount accretion on investments and foreign currency exchange (gains) losses.

Note to Condensed Financial Inf

Note to Condensed Financial Information - Narrative (Detail) $ in Millions, € in Billions, ¥ in Billions		2 Months Ended	12 Months Ended
	Oct. 19, 2022 USD ($)	Oct. 31, 2024 USD ($) shares	Dec. 31, 2024 USD ($)	Dec. 31, 2024 JPY (¥)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2024 JPY (¥)	Dec. 31, 2024 EUR (€)
Condensed Financial Statements, Captions [Line Items]
Debt maturities: 2025			$ 9,366
Debt maturities: 2026			5,748
Debt maturities: 2027			6,420
Debt maturities: 2028			3,963
Debt maturities: 2029			6,326
Alleghany Corporation [Member]
Condensed Financial Statements, Captions [Line Items]
Business acquisition, cash consideration	$ 11,500
Business acquisition, effective date of acquisition	Oct. 19, 2022
Insurance and Other [Member]
Condensed Financial Statements, Captions [Line Items]
Debt maturities: 2025			4,334
Debt maturities: 2026			4,313
Debt maturities: 2027			4,788
Debt maturities: 2028			2,214
Debt maturities: 2029			2,595
Class B Common Stock [Member] | Berkshire Hathaway Energy ("BHE") [Member]
Condensed Financial Statements, Captions [Line Items]
Number of shares exchanged | shares		2,291,631
Value of shares exchanged		$ 1,045
Berkshire Hathaway Inc. (Parent) [Member]
Condensed Financial Statements, Captions [Line Items]
Repayments of borrowings			1,854		$ 4,310	$ 602
Principal amount of debt issued							¥ 1,988	€ 4.6
Debt maturities: 2025			1,900
Debt maturities: 2026			4,200
Debt maturities: 2027			4,000
Debt maturities: 2028			2,200
Debt maturities: 2029			2,600
Guarantees of subsidiary debt			20,800
Berkshire Hathaway Inc. (Parent) [Member] | Berkshire Hathaway Energy ("BHE") [Member]
Condensed Financial Statements, Captions [Line Items]
Percentage of outstanding common stock purchased		2.12%
Berkshire Hathaway Inc. (Parent) [Member] | Insurance and Other [Member] | Senior Notes [Member]
Condensed Financial Statements, Captions [Line Items]
Repayments of borrowings			1,900
Berkshire Hathaway Inc. (Parent) [Member] | Insurance and Other [Member] | Senior Notes [Member] | Senior Notes and Term Loan Due 2027 to 2054 [Member]
Condensed Financial Statements, Captions [Line Items]
Principal amount of debt issued			$ 5,500	¥ 837.4
Berkshire Hathaway Inc. (Parent) [Member] | Insurance and Other [Member] | Senior Notes [Member] | Senior Notes and Term Loan Due 2027 to 2054 [Member] | Minimum [Member]
Condensed Financial Statements, Captions [Line Items]
Interest rate during period			0.974%	0.974%
Debt maturity year			2027	2027
Berkshire Hathaway Inc. (Parent) [Member] | Insurance and Other [Member] | Senior Notes [Member] | Senior Notes and Term Loan Due 2027 to 2054 [Member] | Maximum [Member]
Condensed Financial Statements, Captions [Line Items]
Interest rate during period			2.625%	2.625%
Debt maturity year			2054	2054
Berkshire Hathaway Inc. (Parent) [Member] | The Kraft Heinz Company [Member]
Condensed Financial Statements, Captions [Line Items]
Equity method investment ownership percentage after transactions			27.20%	27.20%