Berkshire Hathaway (BRK-B) 10-K 3 Mar 14 2013 FY Annual report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
	Dec. 31, 2013	Jun. 30, 2013	Feb. 18, 2014	Feb. 18, 2014
			Class A [Member]	Class B [Member]
Document Information [Line Items]	'	'	'	'
Document Type	'10-K	'	'	'
Amendment Flag	'false	'	'	'
Document Period End Date	31-Dec-13	'	'	'
Document Fiscal Year Focus	'2013	'	'	'
Document Fiscal Period Focus	'FY	'	'	'
Trading Symbol	'BRKA	'	'	'
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 Filer Category	'Large Accelerated Filer	'	'	'
Entity Public Float	'	$205,145,000,000	'	'
Entity Common Stock, Shares Outstanding	'	'	857,911	1,179,141,327

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Millions, unless otherwise specified
ASSETS	'	'
Cash and cash equivalents	$48,186	$46,992
Investments in fixed maturity securities	29,353	37,550
Investments in equity securities	117,505	88,346
Inventories	9,945	9,675
Goodwill	57,011	54,523
Total assets	484,931	427,452
LIABILITIES	'	'
Income taxes, principally deferred	57,739	44,494
Total liabilities	260,446	235,864
SHAREHOLDERS' EQUITY	'	'
Common stock	8	8
Capital in excess of par value	35,472	37,230
Accumulated other comprehensive income	44,025	27,500
Retained earnings	143,748	124,272
Treasury stock, at cost	-1,363	-1,363
Berkshire Hathaway shareholders' equity	221,890	187,647
Noncontrolling interests	2,595	3,941
Total shareholders' equity	224,485	191,588
Total liabilities and shareholders' equity	484,931	427,452
Insurance and Other [Member]	'	'
ASSETS	'	'
Cash and cash equivalents	42,614	42,358
Investments in fixed maturity securities	28,785	36,708
Investments in equity securities	115,464	87,081
Other investments	12,334	10,184
Investments in H.J. Heinz Holding Corporation	12,111	'
Receivables	20,497	21,753
Inventories	9,945	9,675
Property, plant and equipment	19,732	19,188
Goodwill	33,372	33,274
Other	19,244	17,875
Total assets	314,098	278,096
LIABILITIES	'	'
Losses and loss adjustment expenses	64,866	64,160
Unearned premiums	10,770	10,237
Life, annuity and health insurance benefits	11,681	10,943
Accounts payable, accruals and other liabilities	22,254	21,149
Notes payable and other borrowings	12,902	13,535
Total liabilities	122,473	120,024
Railroad, Utilities and Energy [Member]	'	'
ASSETS	'	'
Cash and cash equivalents	3,400	2,570
Property, plant and equipment	102,482	87,684
Goodwill	22,603	20,213
Other	16,149	13,441
Total assets	144,634	123,908
LIABILITIES	'	'
Accounts payable, accruals and other liabilities	14,557	13,113
Notes payable and other borrowings	46,655	36,156
Total liabilities	61,212	49,269
Finance and Financial Products [Member]	'	'
ASSETS	'	'
Cash and cash equivalents	2,172	2,064
Investments in fixed maturity securities	568	842
Investments in equity and fixed maturity securities	1,506	1,432
Investments in equity securities	938	590
Other investments	5,617	4,882
Loans and finance receivables	12,826	12,809
Goodwill	1,036	1,036
Other	3,042	3,225
Total assets	26,199	25,448
LIABILITIES	'	'
Accounts payable, accruals and other liabilities	1,024	1,099
Derivative contract liabilities	5,331	7,933
Notes payable and other borrowings	12,667	13,045
Total liabilities	$19,022	$22,077

Consolidated_Statements_of_Ear

Consolidated Statements of Earnings (USD $)	12 Months Ended
In Millions, except Share data, unless otherwise specified	Dec. 31, 2013		Dec. 31, 2012		Dec. 31, 2011
Revenues:	'		'		'
Investment gains/losses	$4,065		$1,462		$1,274
Total revenues	182,150		162,463		143,688
Costs and expenses:	'		'		'
Total costs and expenses	153,354		140,227		128,374
Earnings before income taxes	28,796		22,236		15,314
Income tax expense	8,951		6,924		4,568
Net earnings	19,845		15,312		10,746
Less: Earnings attributable to noncontrolling interests	369		488		492
Net earnings attributable to Berkshire Hathaway shareholders	19,476		14,824		10,254
Average common shares outstanding	1,643,613	[1]	1,651,294	[1]	1,649,891	[1]
Class A [Member]	'		'		'
Net earnings per share attributable to Berkshire Hathaway shareholders:	'		'		'
Net earnings per share attributable to Berkshire Hathaway shareholders	$11,850	[1]	$8,977	[1]	$6,215	[1]
Insurance and Other [Member]	'		'		'
Revenues:	'		'		'
Insurance premiums earned	36,684		34,545		32,075
Sales and service revenues	94,806		83,268		72,803
Interest, dividend and other investment income	4,939		4,534		4,792
Investment gains/losses	3,881		990		1,065
Total revenues	140,310		123,337		110,735
Costs and expenses:	'		'		'
Insurance losses and loss adjustment expenses	21,275		20,113		20,829
Life, annuity and health insurance benefits	5,072		5,114		4,879
Insurance underwriting expenses	7,248		7,693		6,119
Cost of sales and services	77,053		67,536		59,839
Selling, general and administrative expenses	11,917		10,503		8,670
Interest expense	426		397		308
Total costs and expenses	122,991		111,356		100,644
Railroad, Utilities and Energy [Member]	'		'		'
Revenues:	'		'		'
Operating revenues	34,649		32,383		30,721
Other	108		199		118
Total revenues	34,757		32,582		30,839
Costs and expenses:	'		'		'
Cost of sales and operating expenses	25,157		23,816		22,736
Interest expense	1,865		1,745		1,703
Total costs and expenses	27,022		25,561		24,439
Finance and Financial Products [Member]	'		'		'
Revenues:	'		'		'
Interest, dividend and other investment income	1,469		1,572		1,618
Investment gains/losses	184		472		209
Derivative gains/losses	2,608		1,963		-2,104
Other	2,822		2,537		2,391
Total revenues	7,083		6,544		2,114
Costs and expenses:	'		'		'
Interest expense	510		602		653
Other	2,831		2,708		2,638
Total costs and expenses	$3,341		$3,310		$3,291
[1]	Average shares outstanding include average Class A common shares and average Class B common shares determined on an equivalent Class A common stock basis. Net earnings per common share attributable to Berkshire Hathaway shown above represents net earnings per equivalent Class A common share. Net earnings per Class B common share is equal to one-fifteen-hundredth (1/1,500) of such amount or $7.90 per share for 2013, $5.98 per share for 2012 and $4.14 per share for 2011.

Consolidated_Statements_of_Ear1

Consolidated Statements of Earnings (Parenthetical) (Class B [Member], USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Ratio of earnings per Class B share to earnings per Class A share	0.000667	'	'
Net earnings per share attributable to Berkshire Hathaway shareholders	$7.90	$5.98	$4.14

Consolidated_Statements_of_Com

Consolidated Statements of Comprehensive Income (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Net earnings	$19,845	$15,312	$10,746
Other comprehensive income:	'	'	'
Net change in unrealized appreciation of investments	25,111	15,700	-2,146
Applicable income taxes	-8,691	-5,434	811
Reclassification of investment appreciation in net earnings	-2,447	-953	-1,245
Applicable income taxes	856	334	436
Foreign currency translation	-82	276	-126
Applicable income taxes	34	-9	-18
Prior service cost and actuarial gains/losses of defined benefit pension plans	2,602	5	-1,121
Applicable income taxes	-950	-26	401
Other, net	138	-32	-104
Other comprehensive income, net	16,571	9,861	-3,112
Comprehensive income	36,416	25,173	7,634
Comprehensive income attributable to noncontrolling interests	394	503	385
Comprehensive income attributable to Berkshire Hathaway shareholders	$36,022	$24,670	$7,249

Consolidated_Statements_of_Cha

Consolidated Statements of Changes in Shareholders' Equity (USD $)	Total	Common stock and capital in excess of par value	Accumulated other comprehensive income	Retained earnings	Treasury stock	Noncontrolling interests
In Millions
Balance at Dec. 31, 2010	$162,934	$37,541	$20,583	$99,194	'	$5,616
Net earnings	10,746	'	'	10,254	'	492
Other comprehensive income, net	-3,112	'	-3,005	'	'	-107
Issuance (repurchase) of common stock	288	355	'	'	-67	'
Transactions with noncontrolling interests	-1,895	-81	76	'	'	-1,890
Balance at Dec. 31, 2011	168,961	37,815	17,654	109,448	-67	4,111
Net earnings	15,312	'	'	14,824	'	488
Other comprehensive income, net	9,861	'	9,846	'	'	15
Issuance (repurchase) of common stock	-1,178	118	'	'	-1,296	'
Transactions with noncontrolling interests	-1,368	-695	'	'	'	-673
Balance at Dec. 31, 2012	191,588	37,238	27,500	124,272	-1,363	3,941
Net earnings	19,845	'	'	19,476	'	369
Other comprehensive income, net	16,571	'	16,546	'	'	25
Issuance of common stock	92	92	'	'	'	'
Transactions with noncontrolling interests	-3,611	-1,850	-21	'	'	-1,740
Balance at Dec. 31, 2013	$224,485	$35,480	$44,025	$143,748	($1,363)	$2,595

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Cash flows from operating activities:	'	'	'
Net earnings	$19,845	$15,312	$10,746
Adjustments to reconcile net earnings to operating cash flows:	'	'	'
Investment (gains) losses	-4,065	-1,462	-1,274
Depreciation and amortization	6,508	6,154	5,492
Other	373	-213	2
Changes in operating assets and liabilities before business acquisitions:	'	'	'
Losses and loss adjustment expenses	578	-421	3,063
Deferred charges reinsurance assumed	-340	121	-329
Unearned premiums	519	1,134	852
Receivables and originated loans	1,035	-1,610	-1,159
Derivative contract assets and liabilities	-2,430	-2,183	1,881
Income taxes	3,514	1,710	1,493
Other	2,167	2,408	-291
Net cash flows from operating activities	27,704	20,950	20,476
Cash flows from investing activities:	'	'	'
Purchases of fixed maturity securities	-7,546	-8,250	-7,362
Purchases of equity securities	-8,558	-7,376	-15,660
Purchases of other investments	-12,250	'	-5,000
Sales of fixed maturity securities	4,311	2,982	3,353
Redemptions and maturities of fixed maturity securities	11,203	6,064	6,872
Sales and redemptions of equity securities	3,869	8,088	14,163
Purchases of loans and finance receivables	-490	-650	-1,657
Collections of loans and finance receivables	654	1,714	2,915
Acquisitions of businesses, net of cash acquired	-6,431	-3,188	-8,685
Purchases of property, plant and equipment	-11,087	-9,775	-8,191
Other	-1,210	-183	63
Net cash flows from investing activities	-27,535	-10,574	-19,189
Cash flows from financing activities:	'	'	'
Changes in short term borrowings, net	-1,317	-309	301
Acquisitions of noncontrolling interests and treasury stock	-2,890	-2,096	-1,878
Other financing activities	-134	48	18
Net cash flows from financing activities	961	-806	-2,217
Effects of foreign currency exchange rate changes	64	123	2
Increase (decrease) in cash and cash equivalents	1,194	9,693	-928
Cash and cash equivalents:	'	'	'
Cash and cash equivalents at beginning of year	46,992	37,299	38,227
Cash and cash equivalents at end of year	48,186	46,992	37,299
Insurance and Other [Member]	'	'	'
Adjustments to reconcile net earnings to operating cash flows:	'	'	'
Investment (gains) losses	-3,881	-990	-1,065
Cash flows from financing activities:	'	'	'
Proceeds from borrowings	2,622	1,820	2,091
Repayments of borrowings	-2,835	-2,078	-2,307
Cash and cash equivalents:	'	'	'
Cash and cash equivalents at beginning of year	42,358	33,513	'
Cash and cash equivalents at end of year	42,614	42,358	33,513
Railroad, Utilities and Energy [Member]	'	'	'
Cash flows from financing activities:	'	'	'
Proceeds from borrowings	7,491	4,707	2,290
Repayments of borrowings	-1,596	-2,119	-2,335
Cash and cash equivalents:	'	'	'
Cash and cash equivalents at beginning of year	2,570	2,246	'
Cash and cash equivalents at end of year	3,400	2,570	2,246
Finance and Financial Products [Member]	'	'	'
Adjustments to reconcile net earnings to operating cash flows:	'	'	'
Investment (gains) losses	-184	-472	-209
Cash flows from financing activities:	'	'	'
Proceeds from borrowings	3,462	2,352	1,562
Repayments of borrowings	-3,842	-3,131	-1,959
Cash and cash equivalents:	'	'	'
Cash and cash equivalents at beginning of year	2,064	1,540	'
Cash and cash equivalents at end of year	$2,172	$2,064	$1,540

Significant_accounting_policie

Significant accounting policies and practices	12 Months Ended
	Dec. 31, 2013
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 a number of diverse business activities, including insurance and reinsurance, freight rail transportation, utilities and energy, finance, 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 23. Significant business acquisitions completed over the past three years are discussed 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 a variable interest entity (“VIE”) when we possess both the power to direct the activities of the VIE that most significantly impact its economic performance and we are either obligated to absorb the losses that could potentially be significant to the VIE or we hold the right to receive benefits from the VIE that could potentially be significant to the VIE.
	Intercompany accounts and transactions have been eliminated. In prior years, we presented certain relatively large private placement investments as other investments in the Consolidated Balance Sheets and Statements of Cash Flows and Notes to the Consolidated Financial Statements. At December 31, 2013, we included these investments as components of investments in fixed maturity or equity securities. Prior year presentations were reclassified to conform with the current year presentation.
		(b)	Use of estimates in preparation of financial statements
	The preparation of our Consolidated Financial Statements in conformity with accounting principles generally accepted in the United States (“GAAP”) requires us to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the period. In particular, estimates of unpaid losses and loss adjustment expenses and related recoverables under reinsurance for property and casualty insurance are subject to considerable estimation error due to the inherent uncertainty in projecting ultimate claim amounts. In addition, estimates and assumptions associated with the amortization of deferred charges reinsurance assumed, determinations of fair values of certain financial instruments and evaluations of goodwill for impairment require considerable judgment. Actual results may differ from the estimates used in preparing our Consolidated Financial Statements.
		(c)	Cash and cash equivalents
	Cash equivalents consist of funds invested in U.S. Treasury Bills, money market accounts, demand deposits and other investments with a maturity of three months or less when purchased.
		(d)	Investments
	We determine the appropriate classification of investments in fixed maturity and equity securities at the acquisition date and re-evaluate the classification at each balance sheet date. Held-to-maturity investments are carried at amortized cost, reflecting the ability and intent to hold the securities to maturity. Trading investments are securities acquired with the intent to sell in the near term and are carried at fair value. All other securities are classified as available-for-sale and are carried at fair value with net unrealized gains or losses reported as a component of accumulated other comprehensive income. Substantially all of our investments in equity and fixed maturity securities are classified as available-for-sale.
	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 an 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 to other investments when such other investments possess substantially identical subordinated interests to common stock.
	In applying the equity method, we record the investment at cost and subsequently 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 dividends or other equity distributions as reductions in the carrying value of the investment. In the event that net losses of the investee reduce the 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. Such additional equity method losses, if any, are based upon the change in our claim on the investee’s book value.
	Investment gains and losses arise when investments are sold (as determined on a specific identification basis) or are other-than-temporarily impaired. If a decline in the value of an investment below cost is deemed other than temporary, the cost of the investment is written down to fair value, with a corresponding charge to earnings. Factors considered in determining whether an impairment is other than temporary include: the financial condition, business prospects and creditworthiness of the issuer, the relative amount of the decline, our ability and intent to hold the investment until the fair value recovers and the length of time that fair value has been less than cost. With respect to an investment in a fixed maturity security, we recognize an other-than-temporary impairment if we (a) intend to sell or expect to be required to sell the security before its amortized cost is recovered or (b) do not expect to ultimately recover the amortized cost basis even if we do not intend to sell the security. We recognize losses under (a) in earnings and under (b) we recognize the credit loss component in earnings and the difference between fair value and the amortized cost basis net of the credit loss in other comprehensive income.
		(e)	Receivables, loans and finance receivables
	Receivables of the insurance and other businesses are stated net of estimated allowances for uncollectible balances. Allowances for uncollectible balances are provided when it is probable counterparties or customers will be unable to pay all amounts due based on the contractual terms. Receivables are generally written off against allowances after all reasonable collection efforts are exhausted.
	Loans and finance receivables consist primarily of manufactured housing installment loans originated or purchased. Loans and finance receivables are stated at amortized cost based on our ability and intent to hold such loans and receivables to maturity and are stated net of allowances for uncollectible accounts. Amortized cost represents acquisition cost, plus or minus origination and commitment costs paid or fees received, which together with acquisition premiums or discounts, are deferred and amortized as yield adjustments over the life of the loan. Loans and finance receivables include loan securitizations issued when we have the power to direct and the right to receive residual returns. Substantially all of these loans are secured by real or personal property or other assets of the borrower.
	Allowances for credit losses from manufactured housing loans include estimates of losses on loans currently in foreclosure and losses on loans not currently in foreclosure. Estimates of losses on loans in foreclosure are based on historical experience and collateral recovery rates. Estimates of losses on loans not currently in foreclosure consider historical default rates, collateral recovery rates and existing economic conditions. Allowances for credit losses also incorporate the historical average time elapsed from the last payment until foreclosure.
	Loans in which payments are delinquent (with no grace period) are considered past due. Loans which are over 90 days past due or in foreclosure are placed on nonaccrual status and interest previously accrued but not collected is reversed. Subsequent amounts received on the loans are first applied to the principal and interest owed for the most delinquent amount. Interest income accruals are resumed once a loan is less than 90 days delinquent.
	Loans in the foreclosure process are considered non-performing. Once a loan is in foreclosure, interest income is not recognized unless 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. Loans that have gone through foreclosure 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.
		(f)	Derivatives
	We carry derivative contracts at fair value. Such balances reflect reductions permitted under master netting agreements with counterparties. The changes in fair value of derivative contracts that do not qualify as hedging instruments for financial reporting purposes are recorded in earnings.
	Cash collateral received from or paid to counterparties to secure derivative contract assets or liabilities is included in other liabilities or other assets. Securities received from counterparties as collateral are not recorded as assets and securities delivered to counterparties as collateral continue to be reflected as assets in our Consolidated Balance Sheets.
		(g)	Fair value measurements
	As defined under GAAP, fair value is 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 in order to estimate fair value. Alternative valuation techniques may be appropriate under the circumstances 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, able and willing to transact an exchange and not acting under duress. 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.
		(h)	Inventories
	Inventories consist of manufactured goods and goods acquired for resale. Manufactured inventory costs include raw materials, direct and indirect labor and factory overhead. Inventories are stated at the lower of cost or market. As of December 31, 2013, approximately 42% of our consolidated inventory cost was determined using the last-in-first-out (“LIFO”) method, 32% using the first-in-first-out (“FIFO”) method, with the remainder using the specific identification method or average cost methods. With respect to inventories carried at LIFO cost, the aggregate difference in value between LIFO cost and cost determined under the FIFO method was $796 million and $793 million as of December 31, 2013 and 2012, respectively.
		(i)	Property, plant and equipment
	Additions to property, plant and equipment are recorded at cost and consist of major additions, improvements and betterments. With respect to constructed assets, all construction related material, direct labor and contract services as well as certain indirect costs are capitalized. Indirect costs include interest over the construction period. With respect to constructed assets of certain of our regulated utility and energy subsidiaries that are subject to authoritative guidance for regulated operations, capitalized costs also include an equity allowance for funds used during construction, which represents the equity funds necessary to finance the construction of the domestic regulated facilities. Also see Note 1(p).
	Normal repairs and maintenance and other costs that do not improve the property, extend the useful life or otherwise do not meet capitalization criteria are charged to expense as incurred. Rail grinding costs related to our railroad properties are expensed as incurred.
	Depreciation is provided principally on the straight-line method over estimated useful lives or mandated recovery periods as prescribed by regulatory authorities. Depreciation of assets of our regulated utilities and railroad is generally provided using group depreciation methods where rates are based on periodic depreciation studies approved by the applicable regulator. Under group depreciation, a single depreciation 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 our regulated utilities or railroad retires or sells a component of the assets accounted for using group depreciation methods, no gain or loss is recognized. Gains or losses on disposals of all other assets are recorded through earnings.
	Our businesses evaluate property, plant and equipment for impairment when events or changes in circumstances indicate that the carrying value of such assets may not be recoverable or the assets are being 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 plus residual value from the ultimate disposal exceeds the carrying value of the asset. If the carrying value exceeds the estimated recoverable amounts, we write down the asset to the estimated fair value. Impairment losses are included in earnings, except with respect to impairment of assets of our regulated utility and energy subsidiaries when the impacts of regulation are considered in evaluating the carrying value of regulated assets.
		(j)	Goodwill and other intangible assets
	Goodwill represents the excess of the purchase price over the fair value of identifiable net assets acquired in business acquisitions. We evaluate goodwill for impairment at least annually. When evaluating goodwill for impairment we estimate the fair value of the reporting unit. There are several methods that 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. If the carrying amount of a reporting unit, including goodwill, exceeds the estimated fair value, then the identifiable assets and liabilities of the reporting unit are estimated at fair value as of the current testing date. The excess of the estimated fair value of the reporting unit over the current estimated fair value of net assets establishes the implied value of goodwill. The excess of the recorded goodwill over the implied goodwill value is charged to earnings as an impairment loss. Significant judgment is required in estimating the fair value of the reporting unit and performing goodwill impairment tests.
	Intangible assets with definite lives are amortized based on the estimated pattern in which the economic benefits are expected to be consumed or on a straight-line basis over their estimated economic lives. Intangible assets with definite lives are reviewed for impairment when events or changes in circumstances indicate that the carrying amount may not be recoverable. Intangible assets with indefinite lives are tested for impairment at least annually and when events or changes in circumstances indicate that it is more likely than not that the asset is impaired.
		(k)	Revenue recognition
	Insurance premiums for prospective property/casualty and health insurance and reinsurance are earned over the loss exposure or coverage period, in proportion to the level of protection provided. In most cases, premiums are recognized as revenues ratably over the term of the contract with unearned premiums computed on a monthly or daily pro-rata basis. Premiums for retroactive property/casualty reinsurance policies are earned at the inception of the contracts, as all of the underlying loss events covered by these policies occurred in the past. Premiums for life reinsurance and annuity contracts are earned when due. Premiums earned are stated net of amounts ceded to reinsurers. For contracts containing experience rating provisions, premiums are based upon estimated loss experience under the contracts.
	Sales revenues derive from the sales of manufactured products and goods acquired for resale. Revenues from sales are recognized upon passage of title to the customer, which generally coincides with customer pickup, product delivery or acceptance, depending on terms of the sales arrangement.
	Service revenues are recognized as the services are performed. Services provided pursuant to a contract are either recognized over the contract period or upon completion of the elements specified in the contract depending on the terms of the contract. Revenues related to the sales of fractional ownership interests in aircraft are recognized ratably over the term of the related management services agreement as the transfer of ownership interest in the aircraft is inseparable from the management services agreement.
	Operating revenues of utilities and energy businesses resulting from the distribution and sale of natural gas and electricity to customers is recognized when the service is rendered or the energy is delivered. Revenues include unbilled as well as billed amounts. Rates charged are generally subject to federal and state regulation or established under contractual arrangements. When preliminary 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 recorded.
	Railroad transportation revenues are recognized based upon the proportion of service provided as of the balance sheet date. Customer incentives, which are primarily provided for shipping a specified cumulative volume or shipping to/from specific locations, are recorded as a pro-rata reduction to revenue based on actual or projected future customer shipments. When using projected shipments, we rely on historic trends as well as economic and other indicators to estimate the liability for customer incentives.
	Interest income from investments in fixed maturity securities and loans is earned under the interest method, which reflects accrual of interest due under terms of the agreements as well as amortization of acquisition premiums, accruable discounts and capitalized loan origination fees, as applicable. Dividends from equity securities are recognized when earned, which is usually on the ex-dividend date.
		(l)	Losses and loss adjustment expenses
	Liabilities for losses and loss adjustment expenses are established under property/casualty insurance and reinsurance contracts issued by our insurance subsidiaries for losses that have occurred as of the balance sheet date. The liabilities for losses and loss adjustment expenses are recorded at the estimated ultimate payment amounts, except that amounts arising from certain workers’ compensation reinsurance business are discounted. Estimated ultimate payment amounts are based upon (1) reports of losses from policyholders, (2) individual case estimates and (3) estimates of incurred but not reported losses.
	Provisions for losses and loss adjustment expenses are charged to earnings after deducting amounts recovered and estimates of recoverable amounts under ceded 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.
	The estimated liabilities of workers’ compensation claims assumed under certain reinsurance contracts are discounted based upon an annual discount rate of 4.5% for claims arising prior to January 1, 2003 and 1% for claims arising thereafter, consistent with discount rates used under insurance statutory accounting principles. The change in such reserve discounts, including the periodic discount accretion is included in earnings as a component of losses and loss adjustment expenses.
		(m)	Deferred charges reinsurance assumed
	The excess, if any, of the estimated ultimate liabilities for claims and claim settlement costs over the premiums earned with respect to retroactive property/casualty reinsurance contracts are established as deferred charges at inception of such contracts. Deferred charges are subsequently amortized using the interest method over the expected claim settlement periods. Changes to the estimated timing or amount of loss payments produce changes in periodic amortization. Changes in such estimates are applied retrospectively and are included in insurance losses and loss adjustment expenses in the period of the change. The unamortized balances are included in other assets and were $4,359 million and $4,019 million at December 31, 2013 and 2012, respectively.
		(n)	Insurance policy acquisition costs
	With regards to insurance policies issued or renewed on or after January 1, 2012, incremental costs that are directly related to the successful acquisition of new or renewal of insurance contracts are capitalized, subject to ultimate recoverability, and are subsequently amortized to underwriting expenses as the related premiums are earned. Direct incremental acquisition costs include commissions, premium taxes, and certain other costs associated with successful efforts. All other underwriting costs are expensed as incurred. Prior to January 1, 2012, in addition to these direct incremental costs, capitalized costs also included certain advertising and other costs that are no longer eligible to be capitalized. The recoverability of capitalized insurance policy acquisition costs generally reflects anticipation of investment income. The unamortized balances are included in other assets and were $1,601 million and $1,682 million at December 31, 2013 and 2012, respectively.
		(p)	Regulated utilities and energy businesses
	Certain domestic 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 obligations are accrued as regulatory liabilities. These assets and liabilities will be amortized into operating expenses and revenues over various future periods. At December 31, 2013, our Consolidated Balance Sheet includes $3,515 million in regulatory assets and $2,665 million in regulatory liabilities. At December 31, 2012, our Consolidated Balance Sheet includes $2,909 million in regulatory assets and $1,813 million in regulatory liabilities. Regulatory assets and liabilities are components of other assets and other liabilities of utilities and energy businesses.
	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.
		(q)	Life, annuity and health insurance benefits
	The liability for insurance benefits under life contracts has been computed based upon estimated future investment yields, expected mortality, morbidity, and lapse or withdrawal rates and reflects estimates for future premiums and expenses under the contracts. These assumptions, as applicable, also include a margin for adverse deviation and may vary with the characteristics of the reinsurance contract’s date of issuance, policy duration and country of risk. The interest rate assumptions used may vary by reinsurance contract or jurisdiction and generally range from approximately 3% to 7%. Annuity contracts are discounted based on the implicit rate of return as of the inception of the contracts and such interest rates range from approximately 1% to 7%.
		(r)	Foreign currency
	The accounts of our non-U.S. based subsidiaries are measured in most instances using the local currency of the subsidiary as the functional currency. Revenues and expenses of these businesses are generally translated into U.S. Dollars at the average exchange rate for the period. Assets and liabilities are translated at the exchange rate as of the end of the reporting period. Gains or losses from translating the financial statements of foreign-based operations 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 reporting entity are included in earnings.
		(s)	Income taxes
	Berkshire files a consolidated federal income tax return in the United States, which includes our eligible subsidiaries. In addition, we file income tax returns in state, local and foreign jurisdictions as applicable. 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 taxes are calculated under the liability method. 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 that are 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 tax assets where realization is not likely.
	Assets and liabilities are established for uncertain tax positions taken or positions expected to be taken in income tax returns when such positions are judged to not meet the “more-likely-than-not” threshold based on the technical merits of the positions. Estimated interest and penalties related to uncertain tax positions are generally included as a component of income tax expense.
		(t)	New accounting pronouncements adopted in 2013
	In February 2013, the FASB issued ASU 2013-02, “Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income.” ASU 2013-02 requires additional disclosures concerning the amounts reclassified out of each component of accumulated other comprehensive income and into net earnings during the reporting period. We adopted ASU 2013-02 on January 1, 2013 and the required disclosures are included in Note 20.
In December 2011, the FASB issued ASU 2011-11, “Disclosures about Offsetting Assets and Liabilities” and in January 2013, the FASB issued ASU 2013-01, “Clarifying the Scope of Disclosures about Offsetting Assets and Liabilities.” ASU 2011-11, as clarified, applies to derivatives, repurchase agreements and securities lending transactions and requires companies to disclose gross and net information about financial instruments and derivatives eligible for offset and to disclose financial instruments and derivatives subject to master netting arrangements in financial statements. In July 2012, the FASB issued ASU 2012-02, “Testing Indefinite-Lived Intangible Assets for Impairment.” ASU 2012-02 allows an entity to first assess qualitative factors in determining whether it is more-likely-than not that an indefinite-lived intangible asset is impaired, and if certain criteria are met, permits the entity to forego performing a quantitative impairment test. ASU’s 2011-11 and 2012-02 were adopted on January 1, 2013 and had an immaterial effect on our Consolidated Financial Statements.
	(u)	New accounting pronouncements to be adopted subsequent to December 31, 2013
In February 2013, the FASB issued ASU 2013-04, “Obligations Resulting from Joint and Several Liability Arrangements for Which the Total Amount of the Obligation Is Fixed at the Reporting Date.” ASU 2013-04 requires an entity to measure obligations resulting from joint and several liability arrangements for which the total amount of the obligation is fixed at the reporting date as the amount the reporting entity agreed to pay plus additional amounts the reporting entity expects to pay on behalf of its co-obligors. ASU 2013-04 is effective for interim and annual reporting periods beginning after December 15, 2013.
In January 2014, the FASB issued ASU 2014-01 “Accounting for Investments in Qualified Affordable Housing Tax Credits.” ASU 2014-01 permits an entity to elect the proportional amortization method of accounting for limited liability investments in qualified affordable housing projects if certain criteria are met. Under the proportional amortization method, the investment is amortized in proportion to the tax benefits received and the amortization charge is reported as a component of income tax expense. ASU 2014-01 is effective for fiscal years beginning after December 15, 2014 with early adoption permitted. If elected, the proportional amortization method is required to be applied retrospectively. We are currently evaluating the effect these standards will have on our Consolidated Financial Statements.

Significant_business_acquisiti

Significant business acquisitions	12 Months Ended
	Dec. 31, 2013
Significant business acquisitions	'
	-2	Significant business acquisitions
	Our long-held acquisition strategy is to acquire businesses at sensible prices that have consistent earning power, good returns on equity and able and honest management.
	On December 19, 2013, MidAmerican acquired NV Energy, Inc. (“NV Energy”), an energy holding company serving approximately 1.2 million electric and 0.2 million retail natural gas customers in Nevada. NV Energy’s principal operating subsidiaries, Nevada Power Company and Sierra Pacific Power Company, are regulated utilities. Under the terms of the acquisition agreement, MidAmerican acquired all outstanding shares of NV Energy’s common stock for approximately $5.6 billion. We accounted for the acquisition pursuant to the acquisition method. NV Energy’s financial results are included in our Consolidated Financial Statements beginning on the acquisition date.
	The following table sets forth certain unaudited pro forma consolidated earnings data for 2013 and 2012, as if the NV Energy acquisition was consummated on the same terms at the beginning of 2012 (in millions, except per share amounts).
			December 31,
			2013		2012
	Revenues		$	185,095	$	165,312
	Net earnings attributable to Berkshire Hathaway shareholders			19,720		15,010
	Net earnings per equivalent Class A common share attributable to Berkshire Hathaway shareholders			11,998		9,090
	The following table summarizes the preliminary fair values of the assets acquired and liabilities assumed at the date of acquisition for NV Energy (in millions).
			December 19,
			2013
	Property, plant and equipment		$	9,623
	Goodwill			2,280
	Other assets, including cash of $304 million			2,369
	Assets acquired		$	14,272
	Accounts payable, accruals and other liabilities		$	3,380
	Notes payable and other borrowings			5,296
	Liabilities assumed		$	8,676
	Net assets acquired		$	5,596
	In September 2011, Berkshire acquired The Lubrizol Corporation (“Lubrizol”) pursuant to an agreement under which we acquired all of the outstanding shares of Lubrizol common stock for cash of approximately $8.7 billion. Lubrizol, based in Cleveland, Ohio, is an innovative specialty chemical company that produces and supplies technologies to customers in the global transportation, industrial and consumer markets. These technologies include additives for engine oils, other transportation-related fluids and industrial lubricants, as well as additives for gasoline and diesel fuel. In addition, Lubrizol makes ingredients and additives for personal care products and pharmaceuticals; specialty materials, including plastics; and performance coatings. Lubrizol’s industry-leading technologies in additives, ingredients and compounds enhance the quality, performance and value of customers’ products, while reducing their environmental impact. We accounted for the Lubrizol acquisition pursuant to the acquisition method. Lubrizol’s financial results are included in our Consolidated Financial Statements beginning as of the acquisition date.
	In 2012 and 2013, we also completed several smaller-sized business acquisitions, most of which were considered as “bolt-on” acquisitions to several of our existing business operations. Aggregate consideration paid for business acquisitions for 2013 was approximately $1.1 billion and for 2012 was approximately $3.2 billion, which included $438 million for entities that will develop, construct and subsequently operate renewable energy generation facilities. We do not believe that these acquisitions were material, individually or in the aggregate, to our Consolidated Financial Statements.

Investments_in_fixed_maturity_

Investments in fixed maturity securities	12 Months Ended
	Dec. 31, 2013
Investments in fixed maturity securities	'
	-3	Investments in fixed maturity securities
	Investments in securities with fixed maturities as of December 31, 2013 and 2012 are summarized by type below (in millions).
			Amortized		Unrealized		Unrealized			Fair		Carrying
			Cost		Gains		Losses			Value		Value
	December 31, 2013
	Available for sale:
	U.S. Treasury, U.S. government corporations and agencies		$	2,650	$	16	$	(8	)	$	2,658	$	2,658
	States, municipalities and political subdivisions			2,221		129		(5	)		2,345		2,345
	Foreign governments			11,001		182		(110	)		11,073		11,073
	Corporate bonds			9,383		1,190		(15	)		10,558		10,558
	Mortgage-backed securities			1,830		218		(8	)		2,040		2,040
				27,085		1,735		(146	)		28,674		28,674
	Held to maturity:
	Wm. Wrigley Jr. Company notes			679		17		—			696		679
			$	27,764	$	1,752	$	(146	)	$	29,370	$	29,353
	December 31, 2012
	Available for sale:
	U.S. Treasury, U.S. government corporations and agencies		$	2,742	$	33	$	—		$	2,775	$	2,775
	States, municipalities and political subdivisions			2,735		178		—			2,913		2,913
	Foreign governments			11,098		302		(45	)		11,355		11,355
	Corporate bonds			10,410		2,254		(3	)		12,661		12,661
	Mortgage-backed securities			2,276		318		(7	)		2,587		2,587
				29,261		3,085		(55	)		32,291		32,291
	Held to maturity:
	Wm. Wrigley Jr. Company notes			5,259		875		—			6,134		5,259
			$	34,520	$	3,960	$	(55	)	$	38,425	$	37,550
	Investments in fixed maturity securities are reflected in our Consolidated Balance Sheets as follows (in millions).
			December 31,
			2013		2012
	Insurance and other		$	28,785	$	36,708
	Finance and financial products			568		842
			$	29,353	$	37,550
	In 2008, we acquired $4.4 billion par amount of 11.45% Wm. Wrigley Jr. Company (“Wrigley”) subordinated notes originally due in 2018 in conjunction with Mars, Incorporated’s (“Mars”) acquisition of Wrigley. On August 30, 2013, the subordinated note agreement was amended to permit a repurchase of all of the Wrigley subordinated notes on October 1, 2013 at a price of 115.45% of par and on that date the subordinated notes were repurchased for $5.08 billion, plus accrued interest. The subordinated notes were previously classified as held-to-maturity. In 2009, we also acquired Wrigley 5% senior notes, which are due in December 2014. The Wrigley senior notes are classified as held-to-maturity.
	Investments in foreign government securities include securities issued by national and provincial government entities as well as instruments that are unconditionally guaranteed by such entities. As of December 31, 2013, approximately 94% of foreign government holdings were rated AA or higher by at least one of the major rating agencies and securities issued or guaranteed by the United Kingdom, Germany, Australia, Canada and The Netherlands represented 78% of these investments. Unrealized losses on all fixed maturity investments in a continuous unrealized loss position for more than twelve consecutive months were $26 million as of December 31, 2013 and $9 million as of December 31, 2012.
	The amortized cost and estimated fair value of securities with fixed maturities at December 31, 2013 are summarized below by contractual maturity dates. Actual maturities will differ from contractual maturities because issuers of certain of the securities retain early call or prepayment rights. Amounts are in millions.
			Due in one		Due after one		Due after five			Due after		Mortgage-backed		Total
			year or less		year through		years through			ten years		securities
					five years		ten years
	Amortized cost		$	8,371	$	11,022	$	3,601		$	2,940	$	1,830	$	27,764
	Fair value			8,499		11,499		4,021			3,311		2,040		29,370

Investments_in_equity_securiti

Investments in equity securities	12 Months Ended
	Dec. 31, 2013
Investments in equity securities	'
	-4	Investments in equity securities
	Investments in equity securities as of December 31, 2013 and 2012 are summarized based on the primary industry of the investee in the table below (in millions).
			Cost Basis		Unrealized		Unrealized			Fair
					Gains		Losses			Value
	December 31, 2013 *
	Banks, insurance and finance		$	22,420	$	28,021	$	—		$	50,441
	Consumer products			7,082		17,854		—			24,936
	Commercial, industrial and other			29,949		12,322		(143	)		42,128
			$	59,451	$	58,197	$	(143	)	$	117,505
	*	As of December 31, 2013, approximately 55% of the aggregate fair value was concentrated in the equity securities of four companies (American Express Company - $13.8 billion; Wells Fargo & Company - $21.9 billion; International Business Machines Corporation - $12.8 billion; and The Coca-Cola Company - $16.5 billion).
			Cost Basis		Unrealized		Unrealized			Fair
					Gains		Losses			Value
	December 31, 2012 *
	Banks, insurance and finance		$	19,350	$	14,753	$	(203	)	$	33,900
	Consumer products			7,546		14,917		—			22,463
	Commercial, industrial and other			24,586		7,687		(290	)		31,983
			$	51,482	$	37,357	$	(493	)	$	88,346
	*	As of December 31, 2012, approximately 59% of the aggregate fair value was concentrated in the equity securities of four companies (American Express Company - $8.7 billion; Wells Fargo & Company - $15.6 billion; International Business Machines Corporation - $13.0 billion; and The Coca-Cola Company - $14.5 billion).
	In 2008, we acquired 50,000 shares of 10% Cumulative Perpetual Preferred Stock of The Goldman Sachs Group, Inc. (“GS”) (“GS Preferred”) and warrants to purchase 43,478,260 shares of common stock of GS (“GS Warrants”) for a combined cost of $5 billion. In 2008, we also acquired 30,000 shares of 10% Cumulative Perpetual Preferred Stock of General Electric (“GE”) (“GE Preferred”) and warrants to purchase 134,831,460 shares of common stock of GE (“GE Warrants”) for a combined cost of $3 billion. The GS Preferred and GE Preferred shares were redeemed by GS and GE in 2011. When originally issued, the GS Warrants were exercisable until October 1, 2013 for an aggregate cost of $5 billion ($115/share), and the GE Warrants were exercisable until October 16, 2013 for an aggregate cost of $3 billion ($22.25/share). In the first quarter of 2013, the terms of the GE Warrants and the GS Warrants were amended to provide solely for cashless exercises, whereupon we would receive shares of GS and GE common stock based on the excess, if any, of the market prices, as defined, over the exercise prices, without payment of additional consideration. The warrants were exercised in October 2013 and we received 13,062,594 shares of GS common stock and 10,710,644 shares of GE common stock. Our investments in the GS Warrants and GE Warrants and the common stock received upon the exercises of these warrants are included in the preceding tables.
	As of December 31, 2013 and 2012, we concluded that there were no unrealized losses that were other than temporary. Our conclusions were based on: (a) our ability and intent to hold the securities to recovery; (b) our assessment that the underlying business and financial condition of each of these issuers was favorable; (c) our opinion that the relative price declines were not significant; and (d) our belief that market prices will increase to and exceed our cost. As of December 31, 2013 and 2012, unrealized losses on equity securities in a continuous unrealized loss position for more than twelve consecutive months were $52 million and $45 million, respectively.
	Investments in equity securities are reflected in our Consolidated Balance Sheets as follows (in millions).
			December 31,
			2013		2012
	Insurance and other		$	115,464	$	87,081
	Railroad, utilities and energy *			1,103		675
	Finance and financial products			938		590
			$	117,505	$	88,346
	*	Included in other assets.

Other_investments

Other investments	12 Months Ended
	Dec. 31, 2013
Other investments	'
	-5	Other investments
	Other investments include preferred stock of Wrigley, The Dow Chemical Company (“Dow”) and Bank of America Corporation (“BAC”) as well as warrants to purchase common stock of BAC. Information concerning each of these investments follows.
	In 2008, we acquired $2.1 billion liquidation amount of Wrigley preferred stock in conjunction with Mars’ acquisition of Wrigley. The Wrigley preferred stock is entitled to dividends at a rate of 5% per annum. This investment is included in our Finance and Financial Products businesses.
	In 2009, we acquired 3,000,000 shares of Series A Cumulative Convertible Perpetual Preferred Stock of Dow (“Dow Preferred”) for a cost of $3 billion. Each share of the Dow Preferred is convertible into 24.201 shares of Dow common stock (equivalent to a conversion price of $41.32 per share). Beginning in April 2014, Dow shall have the right, at its option, to cause some or all of the Dow Preferred to be converted into Dow common stock at the then applicable conversion rate, if Dow’s common stock price exceeds $53.72 per share for any 20 trading days in a consecutive 30-day window ending on the day before Dow exercises its option. The Dow Preferred is entitled to dividends at a rate of 8.5% per annum. The Dow Preferred is included in our Insurance and Other businesses.
	In 2011, we acquired 50,000 shares of 6% Cumulative Perpetual Preferred Stock of BAC (“BAC Preferred”) and warrants to purchase 700,000,000 shares of common stock of BAC (“BAC Warrants”) for a combined cost of $5 billion. The BAC Preferred is redeemable at any time by BAC at a price of $105,000 per share ($5.25 billion in aggregate). The BAC Warrants expire in 2021 and are exercisable for an additional aggregate cost of $5 billion ($7.142857/share). The BAC Preferred and BAC Warrants are included in our Insurance and Other businesses (80%) and our Finance and Financial Products businesses (20%).
	Our other investments are classified as available-for-sale and are carried at fair value. In the aggregate, the cost of these investments was approximately $10.0 billion and the fair value was approximately $17.9 billion and $15.1 billion at December 31, 2013 and 2012, respectively.

Investments_in_HJ_Heinz_Holdin

Investments in H.J. Heinz Holding Corporation	12 Months Ended
	Dec. 31, 2013
Investments in H.J. Heinz Holding Corporation	'
	(6) Investments	in H.J. Heinz Holding Corporation
	On June 7, 2013, Berkshire and an affiliate of the global investment firm 3G Capital (such affiliate, “3G”), through a newly formed holding company, H.J. Heinz Holding Corporation (“Heinz Holding”), acquired H.J. Heinz Company (“Heinz”). Berkshire and 3G each made equity investments in Heinz Holding, which, together with debt financing obtained by Heinz Holding, was used to acquire all outstanding common stock of Heinz for approximately $23.25 billion in the aggregate.
	Heinz is one of the world’s leading marketers and producers of healthy, convenient and affordable foods specializing in ketchup, sauces, meals, soups, snacks and infant nutrition. Heinz is a global family of leading branded products, including Heinz® Ketchup, sauces, soups, beans, pasta, infant foods, Ore-Ida® potato products, Weight Watchers® Smart Ones® entrées and T.G.I. Friday’s® snacks.
	Berkshire’s investments in Heinz Holding consist of 425 million shares of common stock, warrants to acquire approximately 46 million additional shares of common stock, and cumulative compounding preferred stock (“Preferred Stock”) with a liquidation preference of $8 billion. The aggregate cost of these investments was $12.25 billion. 3G acquired 425 million shares of Heinz Holding common stock for $4.25 billion. In addition, Heinz Holding reserved 39.6 million shares of common stock for issuance under stock options.
	The Preferred Stock possesses no voting rights except as required by law or for certain matters specified in the Heinz Holding charter. The Preferred Stock is entitled to dividends at 9% per annum whether or not declared, is senior in priority to the common stock and is callable after June 7, 2016 at the liquidation value plus an applicable premium and any accrued and unpaid dividends. Under the Heinz Holding charter and a shareholders’ agreement entered into as of the acquisition date (the “shareholders’ agreement”), after June 7, 2021, Berkshire can cause Heinz Holding to attempt to sell shares of common stock through public offerings or other issuances (“redemption offerings”), the proceeds of which would be required to be used to redeem any outstanding shares of Preferred Stock. The warrants are exercisable for one cent per share and expire on June 7, 2018.
	Berkshire and 3G each currently own 50% of the outstanding shares of common stock and possess equal voting interests in Heinz Holding. Under the shareholders’ agreement, unless and until Heinz Holding engages in a public offering, Berkshire and 3G each must approve all significant transactions and governance matters involving Heinz Holding and Heinz so long as Berkshire and 3G each continue to hold at least 66% of their initial common stock investments, except for (i) the declaration and payment of dividends on the Preferred Stock, and actions related to a Heinz Holding call of the Preferred Stock, for which Berkshire does not have a vote or approval right, and (ii) redemption offerings and redemptions resulting therefrom, which may only be triggered by Berkshire. No dividends may be paid on the common stock if there are any unpaid dividends on the Preferred Stock.
	We are accounting for our investments in Heinz Holding common stock and common stock warrants on the equity method. Accordingly, we have included our proportionate share of net earnings attributable to common stockholders and other comprehensive income in our Consolidated Statements of Earnings and Comprehensive Income beginning as of June 7, 2013. We have concluded that our investment in Preferred Stock represents an equity investment and it is carried at cost in our Consolidated Balance Sheet. The combined carrying value of our investments in Heinz Holding was $12.1 billion as of December 31, 2013. Dividends earned in connection with the Preferred Stock and our share of Heinz Holding’s net loss attributable to common stockholders are included in interest, dividend and other investment income of Insurance and Other in the Consolidated Statement of Earnings.
	Summarized consolidated financial information of Heinz Holding and its subsidiaries follows (in millions).
			As of December 29,
			2013
	Assets		$	38,972
	Liabilities			22,429
			For the period
			June 7, 2013 through
			29-Dec-13
	Sales		$	6,240
	Net loss		$	(77	)
	Preferred stock dividends earned by Berkshire			(408	)
	Net loss attributable to common stockholders		$	(485	)
	Earnings attributable to Berkshire *		$	153
	*	Includes dividends earned less Berkshire’s share of net loss attributable to common stockholders.

Investment_gainslosses

Investment gains/losses	12 Months Ended
	Dec. 31, 2013
Investment gains/losses	'
	-7	Investment gains/losses
	Investment gains/losses, including other-than-temporary impairment (“OTTI”) losses, for each of the three years ending December 31, 2013 are summarized below (in millions).
			2013			2012			2011
	Fixed maturity securities —
	Gross gains from sales and other disposals		$	1,783		$	188		$	310
	Gross losses from sales and other disposals			(139	)		(354	)		(10	)
	Equity securities —
	Gross gains from sales and redemptions			1,253			1,468			1,889
	Gross losses from sales and redemptions			(62	)		(12	)		(36	)
	OTTI losses			(228	)		(337	)		(908	)
	Other			1,458			509			29
			$	4,065		$	1,462		$	1,274
	Investment gains from fixed maturity investments in 2013 included a gain of $680 million related to Mars/Wrigley’s repurchase of the Wrigley subordinated notes as well as gains from the dispositions and conversions of corporate bonds. Other investment gains/losses in 2013 included $1.4 billion related to the changes in the valuations of the GE and GS warrants. Investment gains from equity securities in 2011 included $1.8 billion with respect to the redemptions of our GS and GE preferred stock investments.
	We record investments in equity and fixed maturity securities classified as available-for-sale at fair value and record the difference between fair value and cost in other comprehensive income. OTTI losses recognized in earnings represent reductions in the cost basis of the investment, but not the fair value. Accordingly, such losses that are included in earnings are generally offset by a corresponding credit to other comprehensive income and therefore have no net effect on shareholders’ equity as of the balance sheet date.
	We recorded OTTI losses on bonds issued by Texas Competitive Electric Holdings (“TCEH”) of $228 million in 2013, $337 million in 2012 and $390 million in 2011. In 2011, OTTI losses also included $337 million with respect to 103.6 million shares of our investment in Wells Fargo & Company (“Wells Fargo”) common stock. These shares had an aggregate original cost of $3.6 billion. On March 31, 2011, when we recorded the losses, we also held an additional 255.4 million shares of Wells Fargo which were acquired at an aggregate cost of $4.4 billion and which had unrealized gains of $3.7 billion. However, the unrealized gains were not reflected in earnings but were instead recorded directly in shareholders’ equity as a component of accumulated other comprehensive income.

Receivables

Receivables	12 Months Ended
	Dec. 31, 2013
Receivables	'
	-8	Receivables
	Receivables of insurance and other businesses are comprised of the following (in millions).
			December 31,
			2013			2012
	Insurance premiums receivable		$	7,474		$	7,845
	Reinsurance recoverable on unpaid losses			3,055			2,925
	Trade and other receivables			10,328			11,369
	Allowances for uncollectible accounts			(360	)		(386	)
			$	20,497		$	21,753
	Loans and finance receivables of finance and financial products businesses are comprised of the following (in millions).
			December 31,
			2013			2012
	Consumer installment loans, commercial loans and finance receivables		$	13,170		$	13,170
	Allowances for uncollectible loans			(344	)		(361	)
			$	12,826		$	12,809
	Consumer installment loans represent approximately 95% and 96% of the aggregate consumer installment loans, commercial loans and finance receivables as of December 31, 2013 and 2012, respectively. Allowances for uncollectible loans predominantly relate to consumer installment loans. Provisions for loan losses for 2013 and 2012 were $249 million and $312 million, respectively. Loan charge-offs, net of recoveries, were $266 million in 2013 and $339 million in 2012. Loan amounts are net of unamortized acquisition discounts of $406 million at December 31, 2013 and $459 million at December 31, 2012. At December 31, 2013, approximately 94% of the loan balances were evaluated collectively for impairment, and the remainder were evaluated individually for impairment. As a part of the evaluation process, credit quality indicators are reviewed and loans are designated as performing or non-performing. At December 31, 2013, approximately 98% of the loan balances were determined to be performing and approximately 93% of those balances were current as to payment status.

Inventories

Inventories	12 Months Ended
	Dec. 31, 2013
Inventories	'
	-9	Inventories
	Inventories are comprised of the following (in millions).
			December 31,
			2013		2012
	Raw materials		$	1,827	$	1,699
	Work in process and other			849		883
	Finished manufactured goods			3,212		3,187
	Goods acquired for resale			4,057		3,906
			$	9,945	$	9,675

Property_plant_and_equipment

Property, plant and equipment	12 Months Ended
	Dec. 31, 2013
Property, plant and equipment	'
	-10	Property, plant and equipment
	Property, plant and equipment of our insurance and other businesses is comprised of the following (in millions).
			Ranges of	December 31,
			estimated useful life	2013			2012
	Land		—	$	1,115		$	1,048
	Buildings and improvements		2 – 40 years		6,456			6,074
	Machinery and equipment		3 – 25 years		16,422			15,436
	Furniture, fixtures and other		2 – 15 years		2,753			2,736
	Assets held for lease		12 – 30 years		7,249			6,731
					33,995			32,025
	Accumulated depreciation				(14,263	)		(12,837	)
				$	19,732		$	19,188
	Assets held for lease consist primarily of railroad tank cars, intermodal tank containers and other equipment in the transportation and equipment services businesses. As of December 31, 2013, the minimum future lease rentals to be received on assets held for lease (including rail cars leased from others) were as follows (in millions): 2014 – $855; 2015 – $709; 2016 – $559; 2017 – $405; 2018 – $253; and thereafter – $333.
	Property, plant and equipment of our railroad and our utilities and energy businesses is comprised of the following (in millions).
			Ranges of	December 31,
			estimated useful life	2013			2012
	Railroad:
	Land		—	$	5,973		$	5,950
	Track structure and other roadway		5 – 100 years		40,098			38,255
	Locomotives, freight cars and other equipment		5 – 37 years		7,551			6,528
	Construction in progress		—		973			963
	Utilities and energy:
	Utility generation, distribution and transmission system		5 – 80 years		57,490			42,682
	Interstate pipeline assets		3 – 80 years		6,448			6,354
	Independent power plants and other assets		3 – 30 years		2,516			1,860
	Construction in progress		—		4,217			2,647
					125,266			105,239
	Accumulated depreciation				(22,784	)		(17,555	)
				$	102,482		$	87,684
	Railroad property, plant and equipment includes the land, other roadway, track structure and rolling stock (primarily locomotives and freight cars) of BNSF. The utility generation, distribution and transmission system and interstate pipeline assets are the regulated assets of public utility and natural gas pipeline subsidiaries. Utility and energy net property, plant and equipment at December 31, 2013 included approximately $9.6 billion attributable to NV Energy, which was acquired on December 19, 2013.

Goodwill_and_other_intangible_

Goodwill and other intangible assets	12 Months Ended
	Dec. 31, 2013
Goodwill and other intangible assets	'
	-11	Goodwill and other intangible assets
	A reconciliation of the change in the carrying value of goodwill is as follows (in millions).
			December 31,
			2013			2012
	Balance at beginning of year		$	54,523		$	53,213
	Acquisitions of businesses			2,732			1,442
	Other, including foreign currency translation			(244	)		(132	)
	Balance at end of year		$	57,011		$	54,523
	Intangible assets other than goodwill are included in other assets and are summarized as follows (in millions).
			December 31, 2013						December 31, 2012
			Gross carrying			Accumulated			Gross carrying		Accumulated
			amount			amortization			amount		amortization
	Insurance and other		$	11,923		$	3,723		$	11,737	$	2,994
	Railroad, utilities and energy			2,214			1,231			2,163		913
			$	14,137		$	4,954		$	13,900	$	3,907
	Trademarks and trade names		$	2,750		$	340		$	2,819	$	278
	Patents and technology			5,173			2,626			5,014		2,059
	Customer relationships			4,690			1,518			4,565		1,155
	Other			1,524			470			1,502		415
			$	14,137		$	4,954		$	13,900	$	3,907
	Amortization expense was $1,090 million in 2013, $1,008 million in 2012 and $809 million in 2011. Estimated amortization expense over the next five years is as follows (in millions): 2014 – $1,052; 2015 – $752; 2016 – $692; 2017 – $648 and 2018 – $635. Intangible assets with indefinite lives as of December 31, 2013 and 2012 were $2,221 million and $2,328 million, respectively.

Derivative_contracts

Derivative contracts	12 Months Ended
	Dec. 31, 2013
Derivative contracts	'
	-12	Derivative contracts
	Derivative contracts have been entered into primarily by our finance and financial products and our energy businesses. Substantially all of the derivative contracts of our finance and financial products businesses are not designated as hedges for financial reporting purposes. Changes in the fair values of such contracts are reported in earnings as derivative gains/losses. We entered into these contracts with the expectation that the premiums received would exceed the amounts ultimately paid to counterparties. A summary of derivative contracts of our finance and financial products businesses follows (in millions).
			December 31, 2013								December 31, 2012
			Assets (3)			Liabilities		Notional			Assets (3)		Liabilities		Notional
								Value							Value
	Equity index put options		$	—		$	4,667	$	32,095	(1)	$	—	$	7,502	$	33,357	(1)
	Credit default			—			648		7,792	(2)		41		429		11,691	(2)
	Other, principally interest rate and foreign currency			—			16					130		2
			$	—		$	5,331				$	171	$	7,933
	(1)	Represents the aggregate undiscounted amount payable at the contract expiration dates assuming that the value of each index is zero at each contract’s expiration date.
	(2)	Represents the maximum undiscounted future value of losses payable under the contracts, if all underlying issuers default and the residual value of the specified obligations is zero.
	(3)	Included in other assets of finance and financial products businesses.
	Derivative gains/losses of our finance and financial products businesses included in our Consolidated Statements of Earnings were as follows (in millions).
			2013			2012		2011
	Equity index put options		$	2,843		$	997	$	(1,787	)
	Credit default			(213	)		894		(251	)
	Other, principally interest rate and foreign currency			(22	)		72		(66	)
			$	2,608		$	1,963	$	(2,104	)
	We have written no new equity index put option contracts since February 2008. The currently outstanding contracts are European style options written on four major equity indexes. Future payments, if any, under any given contract will be required if the underlying index value is below the strike price at the contract expiration date. We received the premiums on these contracts in full at the contract inception dates and therefore have no counterparty credit risk.
	The aggregate intrinsic value (which is the undiscounted liability assuming the contracts are settled based on the index values and foreign currency exchange rates as of the balance sheet date) of our equity index put option contracts was approximately $1.7 billion at December 31, 2013 and $3.9 billion at December 31, 2012. However, these contracts may not be unilaterally terminated or fully settled before the expiration dates which occur between June 2018 and January 2026. Therefore, the ultimate amount of cash basis gains or losses on these contracts will not be determined for many years. The remaining weighted average life of all contracts was approximately 7.0 years at December 31, 2013.
	Prior to March 2009, credit default contracts were written on various indexes of non-investment grade (or “high yield”) corporate issuers, as well as investment grade corporate and state/municipal debt issuers. These contracts cover the loss in value of specified debt obligations of the issuers arising from default events, which are usually from their failure to make payments or bankruptcy. Loss amounts are subject to contract limits. During 2013, all of our remaining high yield and investment grade corporate issuer contracts expired.
	At December 31, 2013 our remaining credit default contract exposures relate to more than 500 municipal debt issues with maturities ranging from 2019 to 2054 and that have an aggregate notional value of approximately $7.8 billion. The underlying debt issues have a weighted average maturity of approximately 17.75 years. Pursuant to the contract terms, future loss payments, if any, cannot be settled before the maturity dates of the underlying obligations. We have no counterparty credit risk under these contracts because all premiums were received at the inception of the contracts.
	A limited number of our equity index put option contracts contain collateral posting requirements with respect to changes in the fair value or intrinsic value of the contracts and/or a downgrade of Berkshire’s credit ratings. As of December 31, 2013, we did not have any collateral posting requirements and at December 31, 2012, our posting requirements were $40 million. If Berkshire’s credit ratings (currently AA from Standard & Poor’s and Aa2 from Moody’s) are downgraded below either A- by Standard & Poor’s or A3 by Moody’s, additional collateral of up to $1.1 billion could be required to be posted.
	Our regulated utility subsidiaries are exposed to variations in the prices of fuel required to generate electricity, wholesale electricity purchased and sold and natural gas supplied for customers. Derivative instruments, including forward purchases and sales, futures, swaps and options, are used to manage a portion of these price risks. Derivative contract assets are included in other assets of railroad, utilities and energy businesses and were $87 million and $49 million as of December 31, 2013 and December 31, 2012, respectively. Derivative contract liabilities are included in accounts payable, accruals and other liabilities of railroad, utilities and energy businesses and were $208 million and $234 million as of December 31, 2013 and December 31, 2012, respectively. Unrealized gains and losses under the contracts of our regulated utilities that are probable of recovery through rates are recorded as regulatory assets or liabilities. Unrealized gains or losses on contracts accounted for as cash flow or fair value hedges are recorded in other comprehensive income or in net earnings, as appropriate.

Supplemental_cash_flow_informa

Supplemental cash flow information	12 Months Ended
	Dec. 31, 2013
Supplemental cash flow information	'
	-13	Supplemental cash flow information
	A summary of supplemental cash flow information for each of the three years ending December 31, 2013 is presented in the following table (in millions).
			2013		2012		2011
	Cash paid during the period for:
	Income taxes		$	5,401	$	4,695	$	2,885
	Interest:
	Insurance and other businesses			375		352		243
	Railroad, utilities and energy businesses			1,958		1,829		1,821
	Finance and financial products businesses			541		620		662
	Non-cash investing and financing activities:
	Liabilities assumed in connection with business acquisitions			9,224		1,751		5,836
	Common stock issued in the acquisition of noncontrolling interests			—		—		245
	Borrowings assumed in connection with certain property, plant and equipment additions			—		406		647

Unpaid_losses_and_loss_adjustm

Unpaid losses and loss adjustment expenses	12 Months Ended
	Dec. 31, 2013
Unpaid losses and loss adjustment expenses	'
	-14	Unpaid losses and loss adjustment expenses
	The liabilities for unpaid losses and loss adjustment expenses are based upon estimates of the ultimate claim costs associated with property and casualty claim occurrences as of the balance sheet dates including estimates for incurred but not reported (“IBNR”) claims. Considerable judgment is required to evaluate claims and establish estimated claim liabilities. A reconciliation of the changes in liabilities for unpaid losses and loss adjustment expenses of our property/casualty insurance subsidiaries for each of the three years ending December 31, 2013 is as follows (in millions).
			2013			2012			2011
	Unpaid losses and loss adjustment expenses:
	Gross liabilities at beginning of year		$	64,160		$	63,819		$	60,075
	Ceded losses and deferred charges at beginning of year			(6,944	)		(7,092	)		(6,545	)
	Net balance at beginning of year			57,216			56,727			53,530
	Incurred losses recorded during the year:
	Current accident year			23,027			22,239			23,031
	Prior accident years			(1,752	)		(2,126	)		(2,202	)
	Total incurred losses			21,275			20,113			20,829
	Payments during the year with respect to:
	Current accident year			(10,154	)		(9,667	)		(9,269	)
	Prior accident years			(10,978	)		(10,628	)		(8,854	)
	Total payments			(21,132	)		(20,295	)		(18,123	)
	Unpaid losses and loss adjustment expenses:
	Net balance at end of year			57,359			56,545			56,236
	Ceded losses and deferred charges at end of year			7,414			6,944			7,092
	Foreign currency translation adjustment			93			186			(100	)
	Business acquisitions			—			485			591
	Gross liabilities at end of year		$	64,866		$	64,160		$	63,819
	Incurred losses recorded during the current year but attributable to a prior accident year (“prior accident years”) reflect the amount of estimation error charged or credited to earnings in each calendar year with respect to the liabilities established as of the beginning of that year. Incurred losses shown in the preceding table include the impact of deferred charge assets established in connection with retroactive reinsurance contracts and discounting of certain assumed workers’ compensation liabilities. Deferred charge and loss discount balances represent time value discounting of the related ultimate estimated claim liabilities.
	Before the effects of deferred charges and loss discounting, we reduced the beginning of the year net losses and loss adjustment expenses liability by $1,938 million in 2013, $2,507 million in 2012 and $2,780 million in 2011. In each of the years, the reduction primarily derived from reinsurance assumed business and from private passenger auto and medical malpractice coverages. The reductions in liabilities related to reinsurance assumed business, excluding retroactive reinsurance, were attributable to generally lower than expected reported losses from ceding companies with respect to both property and casualty coverages. Individual underlying claim counts and average amounts per claim are not utilized by our reinsurance assumed businesses because clients do not consistently provide reliable data in sufficient detail. In 2013, we increased liabilities under retroactive reinsurance contracts by approximately $300 million primarily due to net increases in asbestos and environmental liabilities. In 2011, we recorded a $1.1 billion reduction in retroactive reinsurance liabilities primarily due to lower than expected losses under one contract. The reductions in private passenger auto liabilities reflected lower than previously anticipated bodily injury and personal injury protection severities. The reductions in medical malpractice liabilities reflected lower than originally anticipated claims frequencies and severities. Accident year loss estimates are regularly adjusted to consider emerging loss development patterns of prior years’ losses, whether favorable or unfavorable.
	Incurred losses for prior accident years also include charges associated with the changes in deferred charge balances related to retroactive reinsurance contracts incepting prior to the beginning of the year and net discounts recorded on liabilities for certain workers’ compensation claims. The aggregate charges included in prior accident years’ incurred losses were $186 million in 2013, $381 million in 2012 and $578 million in 2011. Net discounted workers’ compensation liabilities at December 31, 2013 and 2012 were $2,066 million and $2,155 million, respectively, reflecting net discounts of $1,866 million and $1,990 million, respectively.
	We are exposed to environmental, asbestos and other latent injury claims arising from insurance and reinsurance contracts. Liability estimates for environmental and asbestos exposures include case basis reserves and also reflect reserves for legal and other loss adjustment expenses and IBNR reserves. IBNR reserves are based upon our historic general liability exposure base and policy language, previous environmental loss experience and the assessment of current trends of environmental law, environmental cleanup costs, asbestos liability law and judgmental settlements of asbestos liabilities.
	The liabilities for environmental, asbestos and other latent injury claims and claims expenses net of reinsurance recoverables were approximately $13.7 billion at December 31, 2013 and $14.0 billion at December 31, 2012. These liabilities included approximately $11.9 billion at December 31, 2013 and $12.4 billion at December 31, 2012 of liabilities assumed under retroactive reinsurance contracts. Liabilities arising from retroactive contracts with exposure to claims of this nature are generally subject to aggregate policy limits. Thus, our exposure to environmental and other latent injury claims under these contracts is, likewise, limited. We monitor evolving case law and its effect on environmental and other latent injury claims. Changing government regulations, newly identified toxins, newly reported claims, new theories of liability, new contract interpretations and other factors could result in significant increases in these liabilities. Such development 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.

Notes_payable_and_other_borrow

Notes payable and other borrowings	12 Months Ended
	Dec. 31, 2013
Notes payable and other borrowings	'
	-15	Notes payable and other borrowings
	Notes payable and other borrowings are summarized below (in millions). The weighted average interest rates and maturity date ranges shown in the following tables are based on borrowings as of December 31, 2013.
			Weighted			December 31,
			Average
			Interest Rate			2013		2012
	Insurance and other:
	Issued by Berkshire due 2014-2047			2.7	%	$	8,311	$	8,323
	Short-term subsidiary borrowings			0.4	%		949		1,416
	Other subsidiary borrowings due 2014-2035			5.9	%		3,642		3,796
						$	12,902	$	13,535
	In 2013, Berkshire issued $2.6 billion of senior notes with interest rates ranging from 0.8% to 4.5% and maturities that range from 2016 to 2043 and repaid $2.6 billion of maturing senior notes.
			Weighted			December 31,
			Average
			Interest Rate			2013		2012
	Railroad, utilities and energy:
	Issued by MidAmerican Energy Holdings Company (“MidAmerican”) and its subsidiaries:
	MidAmerican senior unsecured debt due 2014-2043			5.5	%	$	6,616	$	4,621
	Subsidiary and other debt due 2014-2043			5.3	%		23,033		17,002
	Issued by BNSF due 2014-2097			5.3	%		17,006		14,533
						$	46,655	$	36,156
	As of December 31, 2013, MidAmerican subsidiary debt included approximately $5.3 billion of debt of NV Energy and its regulated utility subsidiaries. In addition, MidAmerican issued $2.0 billion of senior unsecured notes in connection with funding the NV Energy acquisition. The new senior unsecured notes were issued with interest rates ranging from 1.1% to 5.15% and maturities ranging from 2017 to 2043. MidAmerican subsidiary debt represents amounts issued pursuant to separate financing agreements. All, or substantially all, of the assets of certain MidAmerican subsidiaries are, or may be, pledged or encumbered to support or otherwise secure the debt. These borrowing arrangements generally contain various covenants including, but not limited to, leverage ratios, interest coverage ratios and debt service coverage ratios. In 2013, MidAmerican subsidiaries issued term debt of $2.5 billion in the aggregate and MidAmerican and its subsidiaries repaid approximately $2.0 billion of term debt and short-term borrowings.
	In 2013, BNSF issued $3.0 billion of debentures with interest rates ranging from 3.0% to 5.15% and maturities in 2023 ($1.5 billion) and 2043 ($1.5 billion). BNSF’s borrowings are primarily unsecured. As of December 31, 2013, BNSF and MidAmerican and their subsidiaries were in compliance with all applicable debt covenants. Berkshire does not guarantee any debt or other borrowings of BNSF, MidAmerican or their subsidiaries.
			Weighted			December 31,
			Average
			Interest Rate			2013		2012
	Finance and financial products:
	Issued by Berkshire Hathaway Finance Corporation (“BHFC”) due 2014-2043			3.3	%	$	11,178	$	11,186
	Issued by other subsidiaries due 2014-2036			4.7	%		1,489		1,859
						$	12,667	$	13,045
	The borrowings of BHFC, a wholly owned finance subsidiary of Berkshire, are fully and unconditionally guaranteed by Berkshire. During 2013, $3.45 billion of BHFC senior notes matured and BHFC issued $3.45 billion of new senior notes to replace maturing notes. The new senior notes were issued with interest rates ranging from 0.95% to 4.3% and maturities ranging from 2017 to 2043.
	Our subsidiaries have approximately $6.3 billion in the aggregate of unused lines of credit and commercial paper capacity at December 31, 2013, to support short-term borrowing programs and provide additional liquidity. In addition to borrowings of BHFC, as of December 31, 2013, Berkshire guaranteed approximately $3.9 billion of other subsidiary borrowings. Generally, Berkshire’s guarantee of a subsidiary’s debt obligation is an absolute, unconditional and irrevocable guarantee for the full and prompt payment when due of all present and future payment obligations.
	Principal repayments expected during each of the next five years are as follows (in millions).
			2014			2015		2016		2017		2018
	Insurance and other		$	2,287		$	1,951	$	1,175	$	1,385	$	1,259
	Railroad, utilities and energy			2,065			1,454		1,466		1,622		4,021
	Finance and financial products			1,333			1,638		1,151		1,843		2,226
			$	5,685		$	5,043	$	3,792	$	4,850	$	7,506

Income_taxes

Income taxes	12 Months Ended
	Dec. 31, 2013
Income taxes	'
	-16	Income taxes
	The liabilities for income taxes reflected in our Consolidated Balance Sheets are as follows (in millions).
			December 31,
			2013			2012
	Currently payable (receivable)		$	(395	)	$	(255	)
	Deferred			57,442			43,883
	Other			692			866
			$	57,739		$	44,494
	The tax effects of temporary differences that give rise to significant portions of deferred tax assets and deferred tax liabilities are shown below (in millions).
			December 31,
			2013			2012
	Deferred tax liabilities:
	Investments – unrealized appreciation and cost basis differences		$	25,660		$	16,075
	Deferred charges reinsurance assumed			1,526			1,392
	Property, plant and equipment			32,409			29,715
	Other			6,278			6,485
				65,873			53,667
	Deferred tax assets:
	Unpaid losses and loss adjustment expenses			(817	)		(924	)
	Unearned premiums			(682	)		(660	)
	Accrued liabilities			(3,398	)		(3,466	)
	Derivative contract liabilities			(374	)		(1,131	)
	Other			(3,160	)		(3,603	)
				(8,431	)		(9,784	)
	Net deferred tax liability		$	57,442		$	43,883
	We have not established deferred income taxes with respect to undistributed earnings of certain foreign subsidiaries. Earnings expected to remain reinvested indefinitely were approximately $9.3 billion as of December 31, 2013. Upon distribution as dividends or otherwise, such amounts would be subject to taxation in the U.S. as well as foreign countries. However, U.S. income tax liabilities would be offset, in whole or in part, by allowable tax credits deriving from income taxes previously paid to foreign jurisdictions. Further, repatriation of all earnings of foreign subsidiaries would be impracticable to the extent that such earnings represent capital needed to support normal business operations in those jurisdictions. As a result, we currently believe that any incremental U.S. income tax liabilities arising from the repatriation of distributable earnings of foreign subsidiaries would not be material.
	Income tax expense reflected in our Consolidated Statements of Earnings for each of the three years ending December 31, 2013 is as follows (in millions).
			2013			2012			2011
	Federal		$	8,155		$	5,695		$	3,474
	State			258			384			444
	Foreign			538			845			650
			$	8,951		$	6,924		$	4,568
	Current		$	5,168		$	4,711		$	2,897
	Deferred			3,783			2,213			1,671
			$	8,951		$	6,924		$	4,568
	Income tax expense is reconciled to hypothetical amounts computed at the U.S. federal statutory rate for each of the three years ending December 31, 2013 in the table below (in millions).
			2013			2012			2011
	Earnings before income taxes		$	28,796		$	22,236		$	15,314
	Hypothetical amounts applicable to above computed at the U.S. federal statutory rate		$	10,079		$	7,783		$	5,360
	Dividends received deduction and tax exempt interest			(514	)		(518	)		(497	)
	State income taxes, less U.S. federal income tax benefit			168			250			289
	Foreign tax rate differences			(256	)		(280	)		(208	)
	U.S. income tax credits			(457	)		(319	)		(241	)
	Other differences, net			(69	)		8			(135	)
			$	8,951		$	6,924		$	4,568
	We file income tax returns in the United States and in state, local and foreign jurisdictions. We are under examination by the taxing authorities in many of these jurisdictions. We have settled tax return liabilities with U.S. federal taxing authorities for years before 2005. The U.S. Internal Revenue Service (“IRS”) has completed the exams of the 2005 though 2009 tax years. Berkshire and the IRS have informally resolved all proposed adjustments in connection with these years with the IRS Appeals division and expect formal settlements within the next twelve months. The IRS continues to audit Berkshire’s consolidated U.S. federal income tax returns for the 2010 and 2011 tax years. We are also under audit or subject to audit with respect to income taxes in many state and foreign jurisdictions. It is reasonably possible that certain of our income tax examinations will be settled within the next twelve months. We currently do not believe that the outcome of unresolved issues or claims is likely to be material to our Consolidated Financial Statements.
	At December 31, 2013 and 2012, net unrecognized tax benefits were $692 million and $866 million, respectively. Included in the balance at December 31, 2013, are $560 million of tax positions that, if recognized, would impact the effective tax rate. The remaining balance in net unrecognized tax benefits principally relates to tax positions for which the ultimate recognition is highly certain but for which there is uncertainty about the timing of such recognition. Because of the impact of deferred tax accounting, other than interest and penalties, the difference in recognition period would not affect the annual effective tax rate but would accelerate the payment of cash to the taxing authority to an earlier period. As of December 31, 2013, we do not expect any material changes to the estimated amount of unrecognized tax benefits in the next twelve months.

Dividend_restrictions_Insuranc

Dividend restrictions - Insurance subsidiaries	12 Months Ended
	Dec. 31, 2013
Dividend restrictions - Insurance subsidiaries	'
	-17	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 $13 billion as ordinary dividends before the end of 2014.
	Combined shareholders’ equity of U.S. based property/casualty insurance subsidiaries determined pursuant to statutory accounting rules (Statutory Surplus as Regards Policyholders) was approximately $129 billion at December 31, 2013 and $106 billion at December 31, 2012. Statutory surplus differs from the corresponding amount determined on the basis of GAAP due to differences in accounting for certain assets and liabilities. For instance, deferred charges reinsurance assumed, deferred policy acquisition costs, certain unrealized gains and losses on investments in fixed maturity securities and related deferred income taxes are recognized for GAAP but not for statutory reporting purposes. In addition, under statutory reporting, goodwill is amortized over 10 years, whereas under GAAP, goodwill is not amortized and is subject to periodic tests for impairment.

Fair_value_measurements

Fair value measurements	12 Months Ended
	Dec. 31, 2013
Fair value measurements	'
	-18	Fair value measurements
	Our financial assets and liabilities are summarized below as of December 31, 2013 and December 31, 2012 with fair values shown according to the fair value hierarchy (in millions). The carrying values of cash and cash equivalents, accounts receivable and accounts payable, accruals and other liabilities are considered to be reasonable estimates of their fair values.
			Carrying			Fair Value			Quoted			Significant Other		Significant
			Value						Prices			Observable Inputs		Unobservable Inputs
									(Level 1)			(Level 2)		(Level 3)
	31-Dec-13
	Investments in fixed maturity securities:
	U.S. Treasury, U.S. government corporations and agencies		$	2,658		$	2,658		$	2,184		$	473	$	1
	States, municipalities and political subdivisions			2,345			2,345			—			2,345		—
	Foreign governments			11,073			11,073			7,467			3,606		—
	Corporate bonds			11,237			11,254			—			10,187		1,067
	Mortgage-backed securities			2,040			2,040			—			2,040		—
	Investments in equity securities			117,505			117,505			117,438			60		7
	Investment in Heinz Holding Preferred Stock			7,710			7,971			—			—		7,971
	Other investments			17,951			17,951			—			—		17,951
	Loans and finance receivables			12,826			12,002			—			454		11,548
	Derivative contract assets (1)			87			87			3			15		69
	Derivative contract liabilities:
	Railroad, utilities and energy (1)			208			208			1			198		9
	Finance and financial products:
	Equity index put options			4,667			4,667			—			—		4,667
	Credit default			648			648			—			—		648
	Notes payable and other borrowings:
	Insurance and other			12,902			13,147			—			13,147		—
	Railroad, utilities and energy			46,655			49,879			—			49,879		—
	Finance and financial products			12,667			13,013			—			12,354		659
	31-Dec-12
	Investments in fixed maturity securities:
	U.S. Treasury, U.S. government corporations and agencies		$	2,775		$	2,775		$	1,225		$	1,549	$	1
	States, municipalities and political subdivisions			2,913			2,913			—			2,912		1
	Foreign governments			11,355			11,355			4,571			6,784		—
	Corporate bonds			17,920			18,795			—			12,011		6,784
	Mortgage-backed securities			2,587			2,587			—			2,587		—
	Investments in equity securities			88,346			88,346			87,563			64		719
	Other investments			15,066			15,066			—			—		15,066
	Loans and finance receivables			12,809			11,991			—			304		11,687
	Derivative contract assets (1)			220			220			1			128		91
	Derivative contract liabilities:
	Railroad, utilities and energy (1)			234			234			10			217		7
	Finance and financial products:
	Equity index put options			7,502			7,502			—			—		7,502
	Credit default			429			429			—			—		429
	Notes payable and other borrowings:
	Insurance and other			13,535			14,284			—			14,284		—
	Railroad, utilities and energy			36,156			42,074			—			42,074		—
	Finance and financial products			13,045			14,005			—			13,194		811
	-1	Assets are included in other assets and liabilities are included in accounts payable, accruals and other liabilities.
	The fair values of substantially all of our financial instruments were measured using market or income approaches. Considerable judgment may be required in interpreting market data used to develop the estimates of fair value. Accordingly, the fair values presented are not necessarily indicative of the amounts that could be realized in an actual current market exchange. The use of alternative market assumptions and/or estimation methodologies may have a material effect on the estimated fair value. 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 we 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 pricing assets or liabilities.
	Reconciliations of 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 three years ending December 31, 2013 follow (in millions).
			Investments			Investments			Net
			in fixed			in equity			derivative
			maturity			securities			contract
			securities			and other			liabilities
						investments
	Balance at December 31, 2010		$	801		$	17,624		$	(8,222	)
	Gains (losses) included in:
	Earnings			—			—			(2,035	)
	Other comprehensive income			5			(2,133	)		(3	)
	Regulatory assets and liabilities			—			—			144
	Acquisitions			17			5,000			(68	)
Dispositions and settlements			(39	)		—			275
Transfers into (out of) Level 3			—			(8,800	)		1
Balance at December 31, 2011			784			11,691			(9,908	)
Gains (losses) included in:
Earnings			—			—			1,873
Other comprehensive income			5			4,094			—
Regulatory assets and liabilities			—			—			(2	)
Acquisitions, dispositions and settlements			(8	)		—			190
Transfers into (out of) Level 3			(129	)		—			—
Balance at December 31, 2012			652			15,785			(7,847	)
Gains (losses) included in:
Earnings			312			522			2,652
Other comprehensive income			(14	)		3,177			(1	)
Regulatory assets and liabilities			—			—			1
Dispositions and settlements			(578	)		(31	)		(60	)
Transfers into (out of) Level 3			—			(1,495	)		—
Balance at December 31, 2013		$	372		$	17,958		$	(5,255	)
Gains and losses included in earnings are included as components of investment gains/losses, derivative gains/losses and other revenues, as appropriate and are primarily related to changes in the values of derivative contracts and settlement transactions. Gains and losses included in other comprehensive income are included as components of the net change in unrealized appreciation of investments and the reclassification of investment appreciation in earnings, as appropriate in the Consolidated Statements of Comprehensive Income.
In 2013, we transferred the fair value measurements of the GS Warrants and GE Warrants out of Level 3 because we concluded that the unobservable inputs were no longer significant. In 2011, our investments in GS Preferred and GE Preferred were redeemed at the options of the issuers and were transferred out of Level 3 in the quarterly periods prior to the redemptions. In 2011, we acquired investments in BAC Preferred and BAC Warrants for an aggregate cost of $5.0 billion.
Quantitative information as of December 31, 2013, with respect to assets and liabilities measured and carried at fair value on a recurring basis with the use of significant unobservable inputs (Level 3) follows (in millions).
		Fair value			Principal valuation		Unobservable Inputs	Weighted
					techniques			Average
Other investments:
Preferred stocks		$	12,092		Discounted cash flow		Expected duration	7 years
							Discount for transferability restrictions and subordination	97 basis points
Common stock warrants			5,859		Warrant pricing model		Discount for transferability and hedging restrictions	9%
Net derivative liabilities:
Equity index put options			4,667		Option pricing model		Volatility	21%
Credit default-states/			648		Discounted cash flow		Credit spreads	124 basis points
municipalities
Other investments currently consist of investments that were acquired in a few relatively large private placement transactions and include preferred stocks and common stock warrants. These investments are subject to contractual restrictions on transferability and/or provisions that prevent us from economically hedging our investments. In applying discounted estimated cash flow techniques in valuing the perpetual preferred stocks, we made assumptions regarding the expected durations of the investments, as the issuers may have the right to redeem or convert these investments. We also made estimates regarding the impact of subordination, as the preferred stocks have a lower priority in liquidation than debt instruments of the issuers, which affected the discount rates used. In valuing the common stock warrants, we used a warrant valuation model. While most of the inputs to the model are observable, we are subject to the aforementioned contractual restrictions. We have applied discounts with respect to the contractual restrictions. Increases or decreases to these inputs would result in decreases or increases to the fair values of the investments.
Our equity index put option and credit default contracts are not exchange traded and certain contract terms are not standard in derivatives markets. For example, we are not required to post collateral under most of our contracts and many contracts have long durations, and therefore are illiquid. For these and other reasons, we classified these contracts as Level 3. The methods we use to value these contracts are those that we believe market participants would use in determining exchange prices with respect to our contracts.
We value equity index put option contracts based on the Black-Scholes option valuation model. Inputs to this model include current index price, contract duration, dividend and interest rate inputs (including a Berkshire non-performance input) which are observable. However, we believe that the valuation of long-duration options using any model is inherently subjective, given the lack of observable transactions and prices, and acceptable values may be subject to wide ranges. Expected volatility inputs represent our expectations after considering the remaining duration of each contract and that the contracts will remain outstanding until the expiration dates without offsetting transactions occurring in the interim. Increases or decreases in the volatility inputs will produce increases or decreases in the fair values of the liabilities.
The fair values of our state and municipality credit default exposures reflect credit spreads, contract durations, interest rates, bond prices and other inputs believed to be used by market participants in estimating fair value. We utilize discounted cash flow valuation models, which incorporate the aforementioned inputs as well as our own estimates of credit spreads for states and municipalities where there is no observable input. Increases or decreases to the credit spreads will produce increases or decreases in the fair values of the liabilities.

Common_stock

Common stock	12 Months Ended
	Dec. 31, 2013
Common stock	'
	-19	Common stock
	Changes in Berkshire’s issued and outstanding common stock during the three years ending December 31, 2013 are shown in the table below.
			Class A, $5 Par Value									Class B, $0.0033 Par Value
			(1,650,000 shares authorized)									(3,225,000,000 shares authorized)
			Issued			Treasury			Outstanding			Issued		Treasury			Outstanding
	Balance at December 31, 2010			947,460			—			947,460			1,050,990,468		—			1,050,990,468
	Shares issued to acquire noncontrolling interests			—			—			—			3,253,472		—			3,253,472
	Conversions of Class A common stock to Class B common stock and exercises of replacement stock options issued in a business acquisition			(9,118	)		—			(9,118	)		15,401,421		—			15,401,421
	Treasury shares acquired			—			(98	)		(98	)		—		(801,985	)		(801,985	)
	Balance at December 31, 2011			938,342			(98	)		938,244			1,069,645,361		(801,985	)		1,068,843,376
	Conversions of Class A common stock to Class B common stock and exercises of replacement stock options issued in a business acquisition			(33,814	)		—			(33,814	)		53,748,595		—			53,748,595
	Treasury shares acquired			—			(9,475	)		(9,475	)		—		(606,499	)		(606,499	)
	Balance at December 31, 2012			904,528			(9,573	)		894,955			1,123,393,956		(1,408,484	)		1,121,985,472
	Conversions of Class A common stock to Class B common stock and exercises of replacement stock options issued in a business acquisition			(35,912	)		—			(35,912	)		55,381,136		—			55,381,136
	Balance at December 31, 2013			868,616			(9,573	)		859,043			1,178,775,092		(1,408,484	)		1,177,366,608
	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 equivalent 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 1,643,954 shares outstanding as of December 31, 2013 and 1,642,945 shares outstanding as of December 31, 2012. In addition to our common stock, 1,000,000 shares of preferred stock are authorized, but none are issued and outstanding.
	In September 2011, Berkshire’s Board of Directors (“Berkshire’s Board”) approved a common stock repurchase program under which Berkshire may repurchase its Class A and Class B shares at prices no higher than a 10% premium over the book value of the shares. In December 2012, Berkshire’s Board amended the repurchase program by raising the price limit to no higher than a 20% premium over book value. Berkshire may repurchase shares in the open market or through privately negotiated transactions. Berkshire’s Board authorization does not specify a maximum number of shares to be repurchased. However, repurchases will not be made if they would reduce Berkshire’s consolidated cash equivalent holdings below $20 billion. The repurchase program is expected to continue indefinitely and the amount of repurchases will depend entirely upon the level of cash available, the attractiveness of investment and business opportunities either at hand or on the horizon, and the degree of discount of the market price relative to management’s estimate of intrinsic value. The repurchase program does not obligate Berkshire to repurchase any dollar amount or number of Class A or Class B shares and there is no expiration date to the program. There were no share purchases in 2013. In December 2012, Berkshire repurchased 9,475 Class A shares and 606,499 Class B shares for approximately $1.3 billion through a privately negotiated transaction and market purchases.

Accumulated_other_comprehensiv

Accumulated other comprehensive income	12 Months Ended
	Dec. 31, 2013
Accumulated other comprehensive income	'
	-20	Accumulated other comprehensive income
	A summary of the net changes in after-tax accumulated other comprehensive income attributable to Berkshire Hathaway shareholders for each of the three years ending December 31, 2013 and significant amounts reclassified out of accumulated other comprehensive income for the year ended December 31, 2013 follows (in millions).
			Unrealized			Foreign			Prior service			Other			Accumulated
			appreciation of			currency			and actuarial						other
			investments, net			translation			gains/losses of						comprehensive
									defined benefit						income
									pension plans
	Balance at December 31, 2010		$	21,638		$	(240	)	$	(853	)	$	38		$	20,583
	Other comprehensive income, net			(2,144	)		(144	)		(720	)		3			(3,005	)
	Transactions with noncontrolling interests			132			1			(16	)		(41	)		76
				(2,012	)		(143	)		(736	)		(38	)		(2,929	)
	Balance at December 31, 2011			19,626			(383	)		(1,589	)		—			17,654
	Other comprehensive income, net			9,647			267			(21	)		(47	)		9,846
	Transactions with noncontrolling interests			(19	)		(4	)		9			14			—
				9,628			263			(12	)		(33	)		9,846
	Balance at December 31, 2012			29,254			(120	)		(1,601	)		(33	)		27,500
	Other comprehensive income, net before reclassifications			16,379			25			1,534			106			18,044
	Amounts reclassified from accumulated other comprehensive income			(1,591	)		(31	)		114			10			(1,498	)
	Transactions with noncontrolling interests			—			(20	)		(1	)		—			(21	)
				14,788			(26	)		1,647			116			16,525
	Balance at December 31, 2013		$	44,042		$	(146	)	$	46		$	83		$	44,025
	Amounts reclassified from other comprehensive income into net earnings during 2013 are included on the following line items:
	Investment gains/losses:
	Insurance and other		$	(2,382	)	$	—		$	—		$	—		$	(2,382	)
	Finance and financial products			(65	)		—			—			—			(65	)
	Other			—			(31	)		167			17			153
	Reclassifications before income taxes			(2,447	)		(31	)		167			17			(2,294	)
	Applicable income taxes			(856	)		—			53			7			(796	)
			$	(1,591	)	$	(31	)	$	114		$	10		$	(1,498	)

Pension_plans

Pension plans	12 Months Ended
	Dec. 31, 2013
Pension plans	'
	-21	Pension plans
	Several of our subsidiaries individually sponsor defined benefit pension plans covering certain employees. Benefits under the plans are generally based on years of service and compensation, although benefits under certain plans are based on years of service and fixed benefit rates. Our subsidiaries make contributions to the plans, generally, to meet regulatory requirements. Additional amounts may be contributed on a discretionary basis.
	The components of net periodic pension expense for each of the three years ending December 31, 2013 are as follows (in millions).
			2013			2012			2011
	Service cost		$	254		$	247		$	191
	Interest cost			547			583			568
	Expected return on plan assets			(634	)		(610	)		(579	)
	Amortization of actuarial losses and other			225			220			102
	Net pension expense		$	392		$	440		$	282
	The accumulated benefit obligation is the actuarial present value of benefits earned based on service and compensation prior to the valuation date. 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. Benefit obligations under qualified U.S. defined benefit pension plans are funded through assets held in trusts. Pension obligations under certain non-U.S. plans and non-qualified U.S. plans are unfunded. PBOs of non-qualified U.S. plans and non-U.S. plans which are not funded through assets held in trusts were approximately $1.0 billion as of December 31, 2013 and 2012. MidAmerican’s pension plans cover employees of its various regulated subsidiaries. The costs associated with these regulated operations are generally recoverable through the regulated rate making process.
	Reconciliations of the changes in Plan assets and PBOs related to MidAmerican’s pension plans and all other pension plans for each of the two years ending December 31, 2013 are in the following tables (in millions).
			2013									2012
			MidAmerican			All other			Consolidated			MidAmerican			All other			Consolidated
	Benefit Obligations
	Accumulated benefit obligation at end of year		$	4,664		$	8,101		$	12,765		$	4,037		$	8,878		$	12,915
	PBO at beginning of year		$	4,284		$	9,789		$	14,073		$	3,863		$	9,129		$	12,992
	Service cost			46			208			254			44			203			247
	Interest cost			172			375			547			183			400			583
	Benefits paid			(275	)		(505	)		(780	)		(219	)		(660	)		(879	)
	Business acquisitions			823			—			823			—			8			8
	Actuarial (gains) or losses and other			(44	)		(975	)		(1,019	)		413			709			1,122
	PBO at end of year		$	5,006		$	8,892		$	13,898		$	4,284		$	9,789		$	14,073
	Plan Assets
	Plan assets at beginning of year		$	3,651		$	6,785		$	10,436		$	3,245		$	5,905		$	9,150
	Employer contributions			150			274			424			193			456			649
	Benefits paid			(275	)		(505	)		(780	)		(219	)		(660	)		(879	)
	Actual return on plan assets			497			1,849			2,346			341			1,088			1,429
	Business acquisitions			818			—			818			—			6			6
	Other			47			(14	)		33			91			(10	)		81
	Plan assets at end of year		$	4,888		$	8,389		$	13,277		$	3,651		$	6,785		$	10,436
	Net funded status – net liability		$	118		$	503		$	621		$	633		$	3,004		$	3,637
	The net funded status is recognized in the Consolidated Balance Sheets as follows (in millions).
			December 31,
			2013			2012
	Accounts payable, accruals and other liabilities		$	1,287		$	3,441
	Losses and loss adjustment expenses			309			256
	Other assets			(975	)		(60	)
			$	621		$	3,637
	Fair value measurements of Plan assets as of December 31, 2013 and 2012 follow (in millions).
			Total			Quoted Prices			Significant			Significant
			Fair Value			(Level 1)			Other			Unobservable
									Observable			Inputs
									Inputs			(Level 3)
									(Level 2)
	31-Dec-13
	Cash and equivalents		$	595		$	355		$	240		$	—
	Equity securities			7,844			7,684			160			—
	Government obligations			891			607			284			—
	Other fixed maturity securities			901			81			820			—
	Investment funds and other			3,046			577			2,156			313
			$	13,277		$	9,304		$	3,660		$	313
	31-Dec-12
	Cash and equivalents		$	900		$	345		$	555		$	—
	Equity securities			5,444			5,211			233			—
	Government obligations			899			529			370			—
	Other fixed maturity securities			790			92			698			—
	Investment funds and other			2,403			419			1,652			332
			$	10,436		$	6,596		$	3,508		$	332
	Refer to Note 18 for a discussion of the three levels in the hierarchy of fair values. Plan assets measured at fair value with significant unobservable inputs (Level 3) for the years ending December 31, 2013 and 2012 consisted primarily of real estate and limited partnership interests. Plan assets are generally invested with the long-term objective of earning amounts sufficient to cover expected benefit obligations, while assuming a prudent level of risk. Allocations may change as a result of changing market conditions and investment opportunities. The expected rates of return on Plan assets reflect subjective assessments of expected invested asset returns over a period of several years. Generally, past investment returns are not given significant consideration when establishing assumptions for expected long-term rates of returns on Plan assets. Actual experience will differ from the assumed rates.
	Benefits payments expected over the next ten years are as follows (in millions): 2014 – $787; 2015 – $802; 2016 – $805; 2017 – $816; 2018 – $823; and 2019 to 2023 – $4,253. Sponsoring subsidiaries expect to contribute $276 million to defined benefit pension plans in 2014.
	A reconciliation of the pre-tax accumulated other comprehensive income (loss) related to defined benefit pension plans for each of the two years ending December 31, 2013 follows (in millions).
			2013			2012
	Balance at beginning of year		$	(2,516	)	$	(2,521	)
Amount included in net periodic pension expense			167			130
Gains (losses) current period and other			2,435			(125	)
Balance at end of year		$	86		$	(2,516	)
Weighted average interest rate assumptions used in determining projected benefit obligations and net periodic pension expense were as follows.
		2013			2012
Applicable to pension benefit obligations:
Discount rate			4.6	%		4	%
Expected long-term rate of return on plan assets			6.7			6.6
Rate of compensation increase			3.5			3.6
Discount rate applicable to pension expense			4.1			4.5
Several of our subsidiaries also sponsor defined contribution retirement plans, such as 401(k) or profit sharing plans. Employee contributions to the plans are subject to regulatory limitations and the specific plan provisions. Several of the plans provide that the subsidiary match these contributions up to levels specified in the plans and provide for additional discretionary contributions as determined by management. Employer contributions expensed with respect to these plans were $690 million, $637 million and $572 million for the years ending December 31, 2013, 2012 and 2011, respectively.

Contingencies_and_Commitments

Contingencies and Commitments	12 Months Ended
	Dec. 31, 2013
Contingencies and Commitments	'
	-22	Contingencies and Commitments
	We are parties in a variety of legal actions arising out of the normal course of business. In particular, such legal actions affect our insurance and reinsurance businesses. Such litigation generally seeks 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. 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 believe that any liability that may arise as a result of other pending legal actions will not have a material effect on our consolidated financial condition or results of operations.
	We lease certain manufacturing, warehouse, retail and office facilities as well as certain equipment. Rent expense for all operating leases was $1,396 million in 2013, $1,401 million in 2012 and $1,288 million in 2011. Future minimum rental payments for operating leases having initial or remaining non-cancelable terms in excess of one year are as follows. Amounts are in millions.
	2014		2015		2016		2017		2018		After		Total
											2018
	$1,245		$	1,094	$	967	$	822	$	691	$	3,795	$	8,614
	Our subsidiaries regularly make commitments in the ordinary course of business to purchase goods and services used in their businesses. The most significant of these commitments relate to our railroad, utilities and energy and fractional aircraft ownership businesses. As of December 31, 2013, future purchase commitments under such arrangements are expected to be paid as follows: $15.5 billion in 2014, $6.4 billion in 2015, $4.1 billion in 2016, $3.8 billion in 2017, $3.5 billion in 2018 and $17.0 billion after 2018.
	We have owned a controlling interest in Marmon Holdings, Inc. (“Marmon”) since 2008 when we acquired 63.6% of its outstanding shares of common stock. In 2010, we acquired 16.6% of its outstanding common stock for approximately $1.5 billion and in 2012, we acquired an additional 9.8% of its outstanding common stock for aggregate consideration of approximately $1.4 billion. In 2013, we acquired an additional 9.7% of its outstanding common stock for aggregate consideration of approximately $1.47 billion of which $1.2 billion is payable in March 2014. As of December 31, 2013, we own substantially all of Marmon outstanding common stock. On April 29, 2013, we acquired the remaining noncontrolling interests of IMC International Metalworking Companies B.V., the parent company of Iscar, for consideration of $2.05 billion. Berkshire now owns 100% of IMC International Metalworking Companies B.V. Each of these transactions was accounted for as an acquisition of noncontrolling interests. The differences between the consideration paid or payable and the carrying amounts of these noncontrolling interests were recorded as reductions in Berkshire’s shareholders’ equity and aggregated approximately $1.8 billion in 2013 and $700 million in 2012.
	Pursuant to the terms of shareholder agreements with noncontrolling shareholders in our other less than wholly-owned subsidiaries, we may be obligated to acquire their equity ownership interests. If we had acquired all outstanding noncontrolling interests as of December 31, 2013, we estimate the cost would have been approximately $3.1 billion. However, the timing and the amount of any such future payments that might be required are contingent on future actions of the noncontrolling owners.
	On October 16, 2013, Marmon announced it entered into an agreement to acquire the beverage dispensing and merchandising operations of British engineering company, IMI plc for approximately $1.1 billion. The acquisition closed in January 2014.
	On December 30, 2013, we entered into an agreement with Phillips 66 (“PSX”) whereby we would exchange up to the 20,668,118 shares of PSX common stock that we owned on that date for 100% of the outstanding common stock of PSX’s flow improver business, Phillips Specialty Products Inc. (“PSPI”). Per the agreement, the exact number of shares of PSX common stock to be exchanged was to be determined based upon the volume weighted average price of PSX common stock on the closing date. On February 25, 2014, the closing occurred and we exchanged 17,422,615 shares of PSX common stock for the outstanding common stock of PSPI. At the time of the closing, the assets of PSPI included approximately $450 million of cash and cash equivalents.
	Berkshire has a 50% interest in a joint venture, Berkadia Commercial Mortgage (“Berkadia”), with Leucadia National Corporation (“Leucadia”) having the other 50% interest. Berkadia is a servicer of commercial real estate loans in the U.S., performing primary, master and special servicing functions for U.S. government agency programs, commercial mortgage-backed securities transactions, banks, insurance companies and other financial institutions. A significant source of funding for Berkadia’s operations is through the issuance of commercial paper. Repayment of the commercial paper is supported by a $2.5 billion surety policy issued by a Berkshire insurance subsidiary. Leucadia has agreed to indemnify Berkshire for one-half of any losses incurred under the policy. As of December 31, 2013, the aggregate amount of Berkadia commercial paper outstanding was $2.47 billion.

Business_segment_data

Business segment data	12 Months Ended
	Dec. 31, 2013
Business segment data	'
	-23	Business segment data
	Our reportable business segments are organized in a manner that reflects how management views those business activities. Certain businesses have been grouped together for segment reporting based upon similar products or product lines, marketing, selling and distribution characteristics, even though those business units are operated under separate local management.
	The tabular information that follows shows data of reportable segments reconciled to amounts reflected in our Consolidated Financial Statements. Intersegment transactions are not eliminated in instances where management considers those transactions in assessing the results of the respective segments. Furthermore, our management does not consider investment and derivative gains/losses or amortization of purchase accounting adjustments related to Berkshire’s acquisition in assessing the performance of reporting units. Collectively, these items are included in reconciliations of segment amounts to consolidated amounts.
	Business Identity		Business Activity
	GEICO		Underwriting private passenger automobile insurance mainly by direct response methods
	General Re		Underwriting excess-of-loss, quota-share and facultative reinsurance worldwide
	Berkshire Hathaway Reinsurance Group		Underwriting excess-of-loss and quota-share reinsurance for insurers and reinsurers
	Berkshire Hathaway Primary Group		Underwriting multiple lines of property and casualty insurance policies for primarily commercial accounts
	BNSF		Operates one of the largest railroad systems in North America
	Clayton Homes, XTRA, CORT and other financial services (“Finance and financial products”)		Proprietary investing, manufactured housing and related consumer financing, transportation equipment leasing and furniture leasing
	Marmon		An association of approximately 160 manufacturing and service businesses that operate within 11 diverse business sectors
	McLane Company		Wholesale distribution of groceries and non-food items
	MidAmerican		Regulated electric and gas utility, including power generation and distribution activities in the U.S. and internationally; domestic real estate brokerage
	Other businesses not specifically identified with reportable business segments consist of a large, diverse group of manufacturing, service and retailing businesses. A disaggregation of our consolidated data for each of the three most recent years is presented in the tables which follow on this and the following two pages (in millions).
			Revenues									Earnings before income taxes
			2013			2012			2011			2013			2012			2011
	Operating Businesses:
	Insurance group:
	Underwriting:
	GEICO		$	18,572		$	16,740		$	15,363		$	1,127		$	680		$	576
	General Re			5,984			5,870			5,816			283			355			144
	Berkshire Hathaway Reinsurance Group			8,786			9,672			9,147			1,294			304			(714	)
	Berkshire Hathaway Primary Group			3,342			2,263			1,749			385			286			242
	Investment income			4,735			4,474			4,746			4,713			4,454			4,725
	Total insurance group			41,419			39,019			36,821			7,802			6,079			4,973
	BNSF			22,014			20,835			19,548			5,928			5,377			4,741
	Finance and financial products			4,291			4,110			4,014			985			848			774
	Marmon			6,979			7,171			6,925			1,176			1,137			992
	McLane Company			45,930			37,437			33,279			486			403			370
	MidAmerican			12,743			11,747			11,291			1,806			1,644			1,659
	Other businesses			42,382			38,647			32,202			5,080			4,591			3,675
				175,758			158,966			144,080			23,263			20,079			17,184
	Reconciliation of segments to consolidated amount:
	Investment and derivative gains/losses			6,673			3,425			(830	)		6,673			3,425			(830	)
	Interest expense, not allocated to segments			—			—			—			(303	)		(271	)		(221	)
	Eliminations and other			(281	)		72			438			(837	)		(997	)		(819	)
			$	182,150		$	162,463		$	143,688		$	28,796		$	22,236		$	15,314
			Capital expenditures									Depreciation of tangible assets
			2013			2012			2011			2013			2012			2011
	Operating Businesses:
	Insurance group		$	89		$	61		$	40		$	58		$	57		$	56
	BNSF			3,918			3,548			3,325			1,655			1,573			1,480
	Finance and financial products			251			367			331			182			184			180
	Marmon			847			817			514			498			479			484
	McLane Company			225			225			188			159			149			129
	MidAmerican			4,307			3,380			2,684			1,577			1,440			1,333
	Other businesses			1,450			1,377			1,109			1,289			1,264			1,021
			$	11,087		$	9,775		$	8,191		$	5,418		$	5,146		$	4,683
			Goodwill						Identifiable assets
			at year-end						at year-end
			2013			2012			2013			2012			2011
	Operating Businesses:
	Insurance group:
	GEICO		$	1,372		$	1,372		$	39,568		$	30,986		$	27,253
	General Re			13,532			13,532			29,956			30,477			28,442
	Berkshire Hathaway Reinsurance and Primary Groups			607			607			138,480			118,819			104,913
	Total insurance group			15,511			15,511			208,004			180,282			160,608
	BNSF			14,819			14,836			59,842			56,839			55,282
	Finance and financial products			1,036			1,036			25,163			24,412			23,919
	Marmon			800			814			11,767			11,230			10,597
	McLane Company			701			705			5,209			5,090			4,107
	MidAmerican			7,784			5,377			62,189			46,856			42,039
	Other businesses			16,360			16,244			39,107			36,875			34,994
		$	57,011		$	54,523			411,281			361,584			331,546
Reconciliation of segments to consolidated amount:
Corporate and other									16,639			11,345			7,888
Goodwill									57,011			54,523			53,213
								$	484,931		$	427,452		$	392,647
Insurance premiums written by geographic region (based upon the domicile of the insured or reinsured) are summarized below. Dollars are in millions.
		Property/Casualty									Life/Health
		2013			2012			2011			2013			2012			2011
United States		$	25,704		$	23,186		$	22,253		$	3,934		$	3,504		$	3,100
Western Europe			2,234			4,387			4,495			1,339			1,114			880
All other			2,973			2,319			1,089			1,026			1,217			1,090
		$	30,911		$	29,892		$	27,837		$	6,299		$	5,835		$	5,070
In 2013, 2012 and 2011, premiums written and earned attributable to Western Europe were primarily in the United Kingdom, Germany, Switzerland and Luxembourg. In 2012 and 2011, property/casualty insurance premiums earned included approximately $3.4 billion and $2.9 billion, respectively, from a reinsurance contract with Swiss Reinsurance Company Ltd. and its affiliates. This contract expired at the end of 2012 and is now in run-off. Life/health insurance premiums written and earned in the United States included approximately $1.5 billion in 2012 and 2011 from a single contract with Swiss Re Life & Health America Inc., an affiliate of Swiss Reinsurance Company Ltd. This contract was amended in 2013 which resulted in significantly reduced premiums.
Consolidated sales and service revenues in 2013, 2012 and 2011 were $94.8 billion, $83.3 billion and $72.8 billion, respectively. Approximately 85% of such amounts in 2013 were in the United States compared with approximately 84% in 2012 and 86% in 2011. The remainder of sales and service revenues were primarily in Europe and Canada. In each of the three years ending December 31, 2013, consolidated sales and service revenues included sales of approximately $13 billion in 2013 and $12 billion in 2012 and 2011 to Wal-Mart Stores, Inc.
Approximately 96% of our revenues in 2013, 2012 and 2011 from railroad, utilities and energy businesses were in the United States. In each year, most of the remainder was attributed to the United Kingdom. At December 31, 2013, 92% of our consolidated net property, plant and equipment was located in the United States with the remainder primarily in Europe and Canada.
Premiums written and earned by the property/casualty and life/health insurance businesses are summarized below (in millions).
		Property/Casualty									Life/Health
		2013			2012			2011			2013			2012			2011
Premiums Written:
Direct		$	24,292		$	20,796		$	18,512		$	931		$	554		$	67
Assumed			7,339			9,668			9,867			5,437			5,391			5,133
Ceded			(720	)		(572	)		(542	)		(69	)		(110	)		(130	)
		$	30,911		$	29,892		$	27,837		$	6,299		$	5,835		$	5,070
Premiums Earned:
Direct		$	23,267		$	20,204		$	18,038		$	931		$	554		$	67
Assumed			7,928			9,142			9,523			5,425			5,356			5,099
Ceded			(797	)		(600	)		(522	)		(70	)		(111	)		(130	)
		$	30,398		$	28,746		$	27,039		$	6,286		$	5,799		$	5,036

Quarterly_data

Quarterly data	12 Months Ended
	Dec. 31, 2013
Quarterly data	'
	-24	Quarterly data
	A summary of revenues and earnings by quarter for each of the last two years is presented in the following table. This information is unaudited. Dollars are in millions, except per share amounts.
			1st		2nd			3rd		4th
			Quarter		Quarter			Quarter		Quarter
	2013
	Revenues		$	43,867	$	44,693		$	46,541	$	47,049
	Net earnings attributable to Berkshire shareholders *			4,892		4,541			5,053		4,990
	Net earnings attributable to Berkshire shareholders per equivalent Class A common share			2,977		2,763			3,074		3,035
	2012
	Revenues		$	38,147	$	38,546		$	41,050	$	44,720
	Net earnings attributable to Berkshire shareholders *			3,245		3,108			3,920		4,551
	Net earnings attributable to Berkshire shareholders per equivalent Class A common share			1,966		1,882			2,373		2,757
	*	Includes realized investment gains/losses, other-than-temporary impairment losses on investments and derivative gains/losses. Derivative gains/losses include significant amounts related to non-cash changes in the fair value of long-term contracts arising from short-term changes in equity prices, interest rates and foreign currency rates, among other factors. After-tax investment and derivative gains/losses for the periods presented above are as follows (in millions):
			1st		2nd			3rd		4th
			Quarter		Quarter			Quarter		Quarter
	Investment and derivative gains/losses – 2013		$	1,110	$	622		$	1,391	$	1,214
	Investment and derivative gains/losses – 2012			580		(612	)		521		1,738

Condensed_Financial_Informatio

Condensed Financial Information	12 Months Ended
	Dec. 31, 2013
Condensed Financial Information	'
	BERKSHIRE HATHAWAY INC.
	(Parent Company)
	Condensed Financial Information
	(Dollars in millions)
	Schedule I
	Balance Sheets
		December 31,
		2013			2012
	Assets:
	Cash and cash equivalents	$	3,412		$	10,557
	Investments in fixed maturity and equity securities		178			66
	Investments in and advances to/from consolidated subsidiaries		215,465			185,996
	Investments in H.J. Heinz Holding Corporation		12,111			—
	Other assets		97			51
		$	231,263		$	196,670
	Liabilities and Shareholders’ Equity:
	Accounts payable, accrued interest and other liabilities	$	209		$	277
	Income taxes		853			423
	Notes payable and other borrowings		8,311			8,323
			9,373			9,023
	Berkshire Hathaway shareholders’ equity		221,890			187,647
		$	231,263		$	196,670
	Statements of Earnings and Comprehensive Income
		Year ended December 31,
		2013			2012			2011
	Income items:
	From consolidated subsidiaries:
	Dividends and distributions	$	6,158		$	6,799		$	5,883
	Undistributed earnings		13,657			8,301			4,546
			19,815			15,100			10,429
	Other income		229			88			101
			20,044			15,188			10,530
	Cost and expense items:
	General and administrative		94			133			66
	Interest expense		228			196			146
	Income taxes		246			35			64
			568			364			276
	Net earnings attributable to Berkshire Hathaway shareholders		19,476			14,824			10,254
	Other comprehensive income attributable to Berkshire Hathaway shareholders		16,546			9,846			(3,005	)
	Comprehensive income attributable to Berkshire Hathaway shareholders	$	36,022		$	24,670		$	7,249
	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,
		2013			2012			2011
	Cash flows from operating activities:
	Net earnings attributable to Berkshire Hathaway shareholders	$	19,476		$	14,824		$	10,254
	Adjustments to reconcile net earnings to cash flows from operating activities:
	Undistributed earnings of subsidiaries		(13,657	)		(8,301	)		(4,546	)
	Income taxes payable		396			80			69
	Other		112			101			70
	Net cash flows from operating activities		6,327			6,704			5,847
	Cash flows from investing activities:
	Investments in H.J. Heinz Holding Corporation		(12,250	)		—			—
	Sales of fixed maturity securities		—			—			298
	Investments in and advances to subsidiaries		(433	)		(1,525	)		(3,633	)
	Net cash flows from investing activities		(12,683	)		(1,525	)		(3,335	)
	Cash flows from financing activities:
	Proceeds from borrowings		2,611			1,740			2,021
Repayments of borrowings		(2,656	)		(1,751	)		(2,094	)
Acquisitions of noncontrolling interests		(836	)		(800	)		(1,811	)
Acquisitions of treasury stock		—			(1,296	)		(67	)
Other		92			196			112
Net cash flows from financing activities		(789	)		(1,911	)		(1,839	)
Increase (decrease) in cash and cash equivalents		(7,145	)		3,268			673
Cash and cash equivalents at beginning of year		10,557			7,289			6,616
Cash and cash equivalents at end of year	$	3,412		$	10,557		$	7,289
Other cash flow information:
Income taxes paid	$	4,080		$	3,406		$	1,882
Interest paid		205			180			122
Note to Condensed Financial Information
On June 7, 2013, Berkshire and an affiliate of the global investment firm 3G Capital (such affiliate, “3G”), through a newly formed holding company, H.J. Heinz Holding Corporation (“Heinz Holding”), acquired H.J. Heinz Company (“Heinz”). Berkshire and 3G each made equity investments in Heinz Holding, which, together with debt financing obtained by Heinz Holding, was used to acquire Heinz for approximately $23.25 billion. Berkshire’s investments in Heinz Holding consist of 425 million shares of common stock, warrants to acquire approximately 46 million additional shares of common stock, and cumulative compounding preferred stock (“Preferred Stock”) with a liquidation preference of $8 billion. The aggregate cost of these investments was $12.25 billion. In January 2013, Berkshire issued $2.6 billion of new senior notes with interest rates ranging from 0.8% to 4.5% and maturities that range from 2016 to 2043. In February 2013, Berkshire repaid $2.6 billion of maturing senior notes. Berkshire’s borrowings at December 31, 2013 and 2012 also included $311 million and $323 million, respectively, under investment agreements. Berkshire’s aggregate borrowings as of December 31, 2013, mature in each of the next five years as follows: 2014—$751 million; 2015—$1,709 million; 2016—$1,051 million; 2017—$1,100 million; and 2018—$808 million.
Berkshire Hathaway Inc. has guaranteed debt obligations of certain of its subsidiaries. As of December 31, 2013, the unpaid balance of subsidiary debt guaranteed by Berkshire totaled approximately $15 billion. Berkshire’s guarantee of subsidiary debt is an absolute, unconditional and irrevocable guarantee for the full and prompt payment when due of all present and future payment obligations. Berkshire also provides guarantees in connection with long-term equity index put option and credit default contracts entered into by a subsidiary. The estimated fair value of liabilities recorded under such contracts was approximately $5.3 billion as of December 31, 2013. The amount of subsidiary payments under these contracts, if any, is contingent upon future events and will not be fully known for several years.

Significant_accounting_policie1

Significant accounting policies and practices (Policies)	12 Months Ended
	Dec. 31, 2013
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 a number of diverse business activities, including insurance and reinsurance, freight rail transportation, utilities and energy, finance, 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 23. Significant business acquisitions completed over the past three years are discussed 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 a variable interest entity (“VIE”) when we possess both the power to direct the activities of the VIE that most significantly impact its economic performance and we are either obligated to absorb the losses that could potentially be significant to the VIE or we hold the right to receive benefits from the VIE that could potentially be significant to the VIE.
	Intercompany accounts and transactions have been eliminated. In prior years, we presented certain relatively large private placement investments as other investments in the Consolidated Balance Sheets and Statements of Cash Flows and Notes to the Consolidated Financial Statements. At December 31, 2013, we included these investments as components of investments in fixed maturity or equity securities. Prior year presentations were reclassified to conform with the current year presentation.
Use of estimates in preparation of financial statements	'
		(b)	Use of estimates in preparation of financial statements
	The preparation of our Consolidated Financial Statements in conformity with accounting principles generally accepted in the United States (“GAAP”) requires us to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the period. In particular, estimates of unpaid losses and loss adjustment expenses and related recoverables under reinsurance for property and casualty insurance are subject to considerable estimation error due to the inherent uncertainty in projecting ultimate claim amounts. In addition, estimates and assumptions associated with the amortization of deferred charges reinsurance assumed, determinations of fair values of certain financial instruments and evaluations of goodwill for impairment require considerable judgment. Actual results may differ from the estimates used in preparing our Consolidated Financial Statements.
Cash and cash equivalents	'
		(c)	Cash and cash equivalents
	Cash equivalents consist of funds invested in U.S. Treasury Bills, money market accounts, demand deposits and other investments with a maturity of three months or less when purchased.
Investments	'
		(d)	Investments
	We determine the appropriate classification of investments in fixed maturity and equity securities at the acquisition date and re-evaluate the classification at each balance sheet date. Held-to-maturity investments are carried at amortized cost, reflecting the ability and intent to hold the securities to maturity. Trading investments are securities acquired with the intent to sell in the near term and are carried at fair value. All other securities are classified as available-for-sale and are carried at fair value with net unrealized gains or losses reported as a component of accumulated other comprehensive income. Substantially all of our investments in equity and fixed maturity securities are classified as available-for-sale.
	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 an 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 to other investments when such other investments possess substantially identical subordinated interests to common stock.
	In applying the equity method, we record the investment at cost and subsequently 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 dividends or other equity distributions as reductions in the carrying value of the investment. In the event that net losses of the investee reduce the 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. Such additional equity method losses, if any, are based upon the change in our claim on the investee’s book value.
	Investment gains and losses arise when investments are sold (as determined on a specific identification basis) or are other-than-temporarily impaired. If a decline in the value of an investment below cost is deemed other than temporary, the cost of the investment is written down to fair value, with a corresponding charge to earnings. Factors considered in determining whether an impairment is other than temporary include: the financial condition, business prospects and creditworthiness of the issuer, the relative amount of the decline, our ability and intent to hold the investment until the fair value recovers and the length of time that fair value has been less than cost. With respect to an investment in a fixed maturity security, we recognize an other-than-temporary impairment if we (a) intend to sell or expect to be required to sell the security before its amortized cost is recovered or (b) do not expect to ultimately recover the amortized cost basis even if we do not intend to sell the security. We recognize losses under (a) in earnings and under (b) we recognize the credit loss component in earnings and the difference between fair value and the amortized cost basis net of the credit loss in other comprehensive income.
Receivables, loans and finance receivables	'
		(e)	Receivables, loans and finance receivables
	Receivables of the insurance and other businesses are stated net of estimated allowances for uncollectible balances. Allowances for uncollectible balances are provided when it is probable counterparties or customers will be unable to pay all amounts due based on the contractual terms. Receivables are generally written off against allowances after all reasonable collection efforts are exhausted.
	Loans and finance receivables consist primarily of manufactured housing installment loans originated or purchased. Loans and finance receivables are stated at amortized cost based on our ability and intent to hold such loans and receivables to maturity and are stated net of allowances for uncollectible accounts. Amortized cost represents acquisition cost, plus or minus origination and commitment costs paid or fees received, which together with acquisition premiums or discounts, are deferred and amortized as yield adjustments over the life of the loan. Loans and finance receivables include loan securitizations issued when we have the power to direct and the right to receive residual returns. Substantially all of these loans are secured by real or personal property or other assets of the borrower.
	Allowances for credit losses from manufactured housing loans include estimates of losses on loans currently in foreclosure and losses on loans not currently in foreclosure. Estimates of losses on loans in foreclosure are based on historical experience and collateral recovery rates. Estimates of losses on loans not currently in foreclosure consider historical default rates, collateral recovery rates and existing economic conditions. Allowances for credit losses also incorporate the historical average time elapsed from the last payment until foreclosure.
	Loans in which payments are delinquent (with no grace period) are considered past due. Loans which are over 90 days past due or in foreclosure are placed on nonaccrual status and interest previously accrued but not collected is reversed. Subsequent amounts received on the loans are first applied to the principal and interest owed for the most delinquent amount. Interest income accruals are resumed once a loan is less than 90 days delinquent.
	Loans in the foreclosure process are considered non-performing. Once a loan is in foreclosure, interest income is not recognized unless 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. Loans that have gone through foreclosure 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.
Derivatives	'
		(f)	Derivatives
	We carry derivative contracts at fair value. Such balances reflect reductions permitted under master netting agreements with counterparties. The changes in fair value of derivative contracts that do not qualify as hedging instruments for financial reporting purposes are recorded in earnings.
	Cash collateral received from or paid to counterparties to secure derivative contract assets or liabilities is included in other liabilities or other assets. Securities received from counterparties as collateral are not recorded as assets and securities delivered to counterparties as collateral continue to be reflected as assets in our Consolidated Balance Sheets.
Fair value measurements	'
		(g)	Fair value measurements
	As defined under GAAP, fair value is 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 in order to estimate fair value. Alternative valuation techniques may be appropriate under the circumstances 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, able and willing to transact an exchange and not acting under duress. 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	'
		(h)	Inventories
	Inventories consist of manufactured goods and goods acquired for resale. Manufactured inventory costs include raw materials, direct and indirect labor and factory overhead. Inventories are stated at the lower of cost or market. As of December 31, 2013, approximately 42% of our consolidated inventory cost was determined using the last-in-first-out (“LIFO”) method, 32% using the first-in-first-out (“FIFO”) method, with the remainder using the specific identification method or average cost methods. With respect to inventories carried at LIFO cost, the aggregate difference in value between LIFO cost and cost determined under the FIFO method was $796 million and $793 million as of December 31, 2013 and 2012, respectively.
Property, plant and equipment	'
		(i)	Property, plant and equipment
	Additions to property, plant and equipment are recorded at cost and consist of major additions, improvements and betterments. With respect to constructed assets, all construction related material, direct labor and contract services as well as certain indirect costs are capitalized. Indirect costs include interest over the construction period. With respect to constructed assets of certain of our regulated utility and energy subsidiaries that are subject to authoritative guidance for regulated operations, capitalized costs also include an equity allowance for funds used during construction, which represents the equity funds necessary to finance the construction of the domestic regulated facilities. Also see Note 1(p).
	Normal repairs and maintenance and other costs that do not improve the property, extend the useful life or otherwise do not meet capitalization criteria are charged to expense as incurred. Rail grinding costs related to our railroad properties are expensed as incurred.
	Depreciation is provided principally on the straight-line method over estimated useful lives or mandated recovery periods as prescribed by regulatory authorities. Depreciation of assets of our regulated utilities and railroad is generally provided using group depreciation methods where rates are based on periodic depreciation studies approved by the applicable regulator. Under group depreciation, a single depreciation 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 our regulated utilities or railroad retires or sells a component of the assets accounted for using group depreciation methods, no gain or loss is recognized. Gains or losses on disposals of all other assets are recorded through earnings.
	Our businesses evaluate property, plant and equipment for impairment when events or changes in circumstances indicate that the carrying value of such assets may not be recoverable or the assets are being 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 plus residual value from the ultimate disposal exceeds the carrying value of the asset. If the carrying value exceeds the estimated recoverable amounts, we write down the asset to the estimated fair value. Impairment losses are included in earnings, except with respect to impairment of assets of our regulated utility and energy subsidiaries when the impacts of regulation are considered in evaluating the carrying value of regulated assets.
Goodwill and other intangible assets	'
		(j)	Goodwill and other intangible assets
	Goodwill represents the excess of the purchase price over the fair value of identifiable net assets acquired in business acquisitions. We evaluate goodwill for impairment at least annually. When evaluating goodwill for impairment we estimate the fair value of the reporting unit. There are several methods that 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. If the carrying amount of a reporting unit, including goodwill, exceeds the estimated fair value, then the identifiable assets and liabilities of the reporting unit are estimated at fair value as of the current testing date. The excess of the estimated fair value of the reporting unit over the current estimated fair value of net assets establishes the implied value of goodwill. The excess of the recorded goodwill over the implied goodwill value is charged to earnings as an impairment loss. Significant judgment is required in estimating the fair value of the reporting unit and performing goodwill impairment tests.
	Intangible assets with definite lives are amortized based on the estimated pattern in which the economic benefits are expected to be consumed or on a straight-line basis over their estimated economic lives. Intangible assets with definite lives are reviewed for impairment when events or changes in circumstances indicate that the carrying amount may not be recoverable. Intangible assets with indefinite lives are tested for impairment at least annually and when events or changes in circumstances indicate that it is more likely than not that the asset is impaired.
Revenue recognition	'
		(k)	Revenue recognition
	Insurance premiums for prospective property/casualty and health insurance and reinsurance are earned over the loss exposure or coverage period, in proportion to the level of protection provided. In most cases, premiums are recognized as revenues ratably over the term of the contract with unearned premiums computed on a monthly or daily pro-rata basis. Premiums for retroactive property/casualty reinsurance policies are earned at the inception of the contracts, as all of the underlying loss events covered by these policies occurred in the past. Premiums for life reinsurance and annuity contracts are earned when due. Premiums earned are stated net of amounts ceded to reinsurers. For contracts containing experience rating provisions, premiums are based upon estimated loss experience under the contracts.
	Sales revenues derive from the sales of manufactured products and goods acquired for resale. Revenues from sales are recognized upon passage of title to the customer, which generally coincides with customer pickup, product delivery or acceptance, depending on terms of the sales arrangement.
	Service revenues are recognized as the services are performed. Services provided pursuant to a contract are either recognized over the contract period or upon completion of the elements specified in the contract depending on the terms of the contract. Revenues related to the sales of fractional ownership interests in aircraft are recognized ratably over the term of the related management services agreement as the transfer of ownership interest in the aircraft is inseparable from the management services agreement.
	Operating revenues of utilities and energy businesses resulting from the distribution and sale of natural gas and electricity to customers is recognized when the service is rendered or the energy is delivered. Revenues include unbilled as well as billed amounts. Rates charged are generally subject to federal and state regulation or established under contractual arrangements. When preliminary 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 recorded.
	Railroad transportation revenues are recognized based upon the proportion of service provided as of the balance sheet date. Customer incentives, which are primarily provided for shipping a specified cumulative volume or shipping to/from specific locations, are recorded as a pro-rata reduction to revenue based on actual or projected future customer shipments. When using projected shipments, we rely on historic trends as well as economic and other indicators to estimate the liability for customer incentives.
	Interest income from investments in fixed maturity securities and loans is earned under the interest method, which reflects accrual of interest due under terms of the agreements as well as amortization of acquisition premiums, accruable discounts and capitalized loan origination fees, as applicable. Dividends from equity securities are recognized when earned, which is usually on the ex-dividend date.
Losses and loss adjustment expenses	'
		(l)	Losses and loss adjustment expenses
	Liabilities for losses and loss adjustment expenses are established under property/casualty insurance and reinsurance contracts issued by our insurance subsidiaries for losses that have occurred as of the balance sheet date. The liabilities for losses and loss adjustment expenses are recorded at the estimated ultimate payment amounts, except that amounts arising from certain workers’ compensation reinsurance business are discounted. Estimated ultimate payment amounts are based upon (1) reports of losses from policyholders, (2) individual case estimates and (3) estimates of incurred but not reported losses.
	Provisions for losses and loss adjustment expenses are charged to earnings after deducting amounts recovered and estimates of recoverable amounts under ceded 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.
	The estimated liabilities of workers’ compensation claims assumed under certain reinsurance contracts are discounted based upon an annual discount rate of 4.5% for claims arising prior to January 1, 2003 and 1% for claims arising thereafter, consistent with discount rates used under insurance statutory accounting principles. The change in such reserve discounts, including the periodic discount accretion is included in earnings as a component of losses and loss adjustment expenses.
Deferred charges reinsurance assumed	'
		(m)	Deferred charges reinsurance assumed
	The excess, if any, of the estimated ultimate liabilities for claims and claim settlement costs over the premiums earned with respect to retroactive property/casualty reinsurance contracts are established as deferred charges at inception of such contracts. Deferred charges are subsequently amortized using the interest method over the expected claim settlement periods. Changes to the estimated timing or amount of loss payments produce changes in periodic amortization. Changes in such estimates are applied retrospectively and are included in insurance losses and loss adjustment expenses in the period of the change. The unamortized balances are included in other assets and were $4,359 million and $4,019 million at December 31, 2013 and 2012, respectively.
Insurance policy acquisition costs	'
		(n)	Insurance policy acquisition costs
	With regards to insurance policies issued or renewed on or after January 1, 2012, incremental costs that are directly related to the successful acquisition of new or renewal of insurance contracts are capitalized, subject to ultimate recoverability, and are subsequently amortized to underwriting expenses as the related premiums are earned. Direct incremental acquisition costs include commissions, premium taxes, and certain other costs associated with successful efforts. All other underwriting costs are expensed as incurred. Prior to January 1, 2012, in addition to these direct incremental costs, capitalized costs also included certain advertising and other costs that are no longer eligible to be capitalized. The recoverability of capitalized insurance policy acquisition costs generally reflects anticipation of investment income. The unamortized balances are included in other assets and were $1,601 million and $1,682 million at December 31, 2013 and 2012, respectively.
Regulated utilities and energy businesses	'
		(p)	Regulated utilities and energy businesses
	Certain domestic 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 obligations are accrued as regulatory liabilities. These assets and liabilities will be amortized into operating expenses and revenues over various future periods. At December 31, 2013, our Consolidated Balance Sheet includes $3,515 million in regulatory assets and $2,665 million in regulatory liabilities. At December 31, 2012, our Consolidated Balance Sheet includes $2,909 million in regulatory assets and $1,813 million in regulatory liabilities. Regulatory assets and liabilities are components of other assets and other liabilities of utilities and energy businesses.
	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.
Life, annuity and health insurance benefits	'
		(q)	Life, annuity and health insurance benefits
	The liability for insurance benefits under life contracts has been computed based upon estimated future investment yields, expected mortality, morbidity, and lapse or withdrawal rates and reflects estimates for future premiums and expenses under the contracts. These assumptions, as applicable, also include a margin for adverse deviation and may vary with the characteristics of the reinsurance contract’s date of issuance, policy duration and country of risk. The interest rate assumptions used may vary by reinsurance contract or jurisdiction and generally range from approximately 3% to 7%. Annuity contracts are discounted based on the implicit rate of return as of the inception of the contracts and such interest rates range from approximately 1% to 7%.
Foreign currency	'
		(r)	Foreign currency
	The accounts of our non-U.S. based subsidiaries are measured in most instances using the local currency of the subsidiary as the functional currency. Revenues and expenses of these businesses are generally translated into U.S. Dollars at the average exchange rate for the period. Assets and liabilities are translated at the exchange rate as of the end of the reporting period. Gains or losses from translating the financial statements of foreign-based operations 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 reporting entity are included in earnings.
Income taxes	'
		(s)	Income taxes
	Berkshire files a consolidated federal income tax return in the United States, which includes our eligible subsidiaries. In addition, we file income tax returns in state, local and foreign jurisdictions as applicable. 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 taxes are calculated under the liability method. 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 that are 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 tax assets where realization is not likely.
	Assets and liabilities are established for uncertain tax positions taken or positions expected to be taken in income tax returns when such positions are judged to not meet the “more-likely-than-not” threshold based on the technical merits of the positions. Estimated interest and penalties related to uncertain tax positions are generally included as a component of income tax expense.
New accounting pronouncements adopted in 2013	'
		(t)	New accounting pronouncements adopted in 2013
	In February 2013, the FASB issued ASU 2013-02, “Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income.” ASU 2013-02 requires additional disclosures concerning the amounts reclassified out of each component of accumulated other comprehensive income and into net earnings during the reporting period. We adopted ASU 2013-02 on January 1, 2013 and the required disclosures are included in Note 20.
	In December 2011, the FASB issued ASU 2011-11, “Disclosures about Offsetting Assets and Liabilities” and in January 2013, the FASB issued ASU 2013-01, “Clarifying the Scope of Disclosures about Offsetting Assets and Liabilities.” ASU 2011-11, as clarified, applies to derivatives, repurchase agreements and securities lending transactions and requires companies to disclose gross and net information about financial instruments and derivatives eligible for offset and to disclose financial instruments and derivatives subject to master netting arrangements in financial statements. In July 2012, the FASB issued ASU 2012-02, “Testing Indefinite-Lived Intangible Assets for Impairment.” ASU 2012-02 allows an entity to first assess qualitative factors in determining whether it is more-likely-than not that an indefinite-lived intangible asset is impaired, and if certain criteria are met, permits the entity to forego performing a quantitative impairment test. ASU’s 2011-11 and 2012-02 were adopted on January 1, 2013 and had an immaterial effect on our Consolidated Financial Statements.
New accounting pronouncements to be adopted subsequent to December 31, 2013	'
		(u)	New accounting pronouncements to be adopted subsequent to December 31, 2013
	In February 2013, the FASB issued ASU 2013-04, “Obligations Resulting from Joint and Several Liability Arrangements for Which the Total Amount of the Obligation Is Fixed at the Reporting Date.” ASU 2013-04 requires an entity to measure obligations resulting from joint and several liability arrangements for which the total amount of the obligation is fixed at the reporting date as the amount the reporting entity agreed to pay plus additional amounts the reporting entity expects to pay on behalf of its co-obligors. ASU 2013-04 is effective for interim and annual reporting periods beginning after December 15, 2013.
	In January 2014, the FASB issued ASU 2014-01 “Accounting for Investments in Qualified Affordable Housing Tax Credits.” ASU 2014-01 permits an entity to elect the proportional amortization method of accounting for limited liability investments in qualified affordable housing projects if certain criteria are met. Under the proportional amortization method, the investment is amortized in proportion to the tax benefits received and the amortization charge is reported as a component of income tax expense. ASU 2014-01 is effective for fiscal years beginning after December 15, 2014 with early adoption permitted. If elected, the proportional amortization method is required to be applied retrospectively. We are currently evaluating the effect these standards will have on our Consolidated Financial Statements.

Significant_business_acquisiti1

Significant business acquisitions (Tables)	12 Months Ended
	Dec. 31, 2013
Schedule of pro forma consolidated earnings data	'
	The following table sets forth certain unaudited pro forma consolidated earnings data for 2013 and 2012, as if the NV Energy acquisition was consummated on the same terms at the beginning of 2012 (in millions, except per share amounts).
		December 31,
		2013		2012
	Revenues	$	185,095	$	165,312
	Net earnings attributable to Berkshire Hathaway shareholders		19,720		15,010
	Net earnings per equivalent Class A common share attributable to Berkshire Hathaway shareholders		11,998		9,090
Schedule of estimated fair values of assets acquired and liabilities assumed	'
	The following table summarizes the preliminary fair values of the assets acquired and liabilities assumed at the date of acquisition for NV Energy (in millions).
		December 19, 2013
	Property, plant and equipment	$	9,623
	Goodwill		2,280
	Other assets, including cash of $304 million		2,369
	Assets acquired	$	14,272
	Accounts payable, accruals and other liabilities	$	3,380
	Notes payable and other borrowings		5,296
	Liabilities assumed	$	8,676
	Net assets acquired	$	5,596

Investments_in_fixed_maturity_1

Investments in fixed maturity securities (Tables)	12 Months Ended
	Dec. 31, 2013
Schedule of investments in securities with fixed maturities	'
	Investments in securities with fixed maturities as of December 31, 2013 and 2012 are summarized by type below (in millions).
		Amortized		Unrealized		Unrealized			Fair		Carrying
		Cost		Gains		Losses			Value		Value
	December 31, 2013
	Available for sale:
	U.S. Treasury, U.S. government corporations and agencies	$	2,650	$	16	$	(8	)	$	2,658	$	2,658
	States, municipalities and political subdivisions		2,221		129		(5	)		2,345		2,345
	Foreign governments		11,001		182		(110	)		11,073		11,073
	Corporate bonds		9,383		1,190		(15	)		10,558		10,558
	Mortgage-backed securities		1,830		218		(8	)		2,040		2,040
			27,085		1,735		(146	)		28,674		28,674
	Held to maturity:
	Wm. Wrigley Jr. Company notes		679		17		—			696		679
		$	27,764	$	1,752	$	(146	)	$	29,370	$	29,353
	December 31, 2012
	Available for sale:
	U.S. Treasury, U.S. government corporations and agencies	$	2,742	$	33	$	—		$	2,775	$	2,775
	States, municipalities and political subdivisions		2,735		178		—			2,913		2,913
	Foreign governments		11,098		302		(45	)		11,355		11,355
	Corporate bonds		10,410		2,254		(3	)		12,661		12,661
	Mortgage-backed securities		2,276		318		(7	)		2,587		2,587
			29,261		3,085		(55	)		32,291		32,291
	Held to maturity:
	Wm. Wrigley Jr. Company notes		5,259		875		—			6,134		5,259
		$	34,520	$	3,960	$	(55	)	$	38,425	$	37,550
	Investments in fixed maturity securities are reflected in our Consolidated Balance Sheets as follows (in millions).
		December 31,
		2013		2012
	Insurance and other	$	28,785	$	36,708
	Finance and financial products		568		842
		$	29,353	$	37,550
Schedule of amortized cost and estimated fair value of securities with fixed maturities	'
	The amortized cost and estimated fair value of securities with fixed maturities at December 31, 2013 are summarized below by contractual maturity dates. Actual maturities will differ from contractual maturities because issuers of certain of the securities retain early call or prepayment rights. Amounts are in millions.
		Due in one		Due after one		Due after five			Due after		Mortgage-backed		Total
		year or less		year through		years through			ten years		securities
				five years		ten years
	Amortized cost	$	8,371	$	11,022	$	3,601		$	2,940	$	1,830	$	27,764
	Fair value		8,499		11,499		4,021			3,311		2,040		29,370

Investments_in_equity_securiti1

Investments in equity securities (Tables)	12 Months Ended
	Dec. 31, 2013
Schedule of investments in equity securities	'
	Investments in equity securities as of December 31, 2013 and 2012 are summarized based on the primary industry of the investee in the table below (in millions).
			Cost Basis		Unrealized		Unrealized			Fair
					Gains		Losses			Value
	December 31, 2013 *
	Banks, insurance and finance		$	22,420	$	28,021	$	—		$	50,441
	Consumer products			7,082		17,854		—			24,936
	Commercial, industrial and other			29,949		12,322		(143	)		42,128
			$	59,451	$	58,197	$	(143	)	$	117,505
	*	As of December 31, 2013, approximately 55% of the aggregate fair value was concentrated in the equity securities of four companies (American Express Company - $13.8 billion; Wells Fargo & Company - $21.9 billion; International Business Machines Corporation - $12.8 billion; and The Coca-Cola Company - $16.5 billion).
			Cost Basis		Unrealized		Unrealized			Fair
					Gains		Losses			Value
	December 31, 2012 *
	Banks, insurance and finance		$	19,350	$	14,753	$	(203	)	$	33,900
	Consumer products			7,546		14,917		—			22,463
	Commercial, industrial and other			24,586		7,687		(290	)		31,983
			$	51,482	$	37,357	$	(493	)	$	88,346
	*	As of December 31, 2012, approximately 59% of the aggregate fair value was concentrated in the equity securities of four companies (American Express Company - $8.7 billion; Wells Fargo & Company - $15.6 billion; International Business Machines Corporation - $13.0 billion; and The Coca-Cola Company - $14.5 billion).
	Investments in equity securities are reflected in our Consolidated Balance Sheets as follows (in millions).
			December 31,
			2013		2012
	Insurance and other		$	115,464	$	87,081
	Railroad, utilities and energy *			1,103		675
	Finance and financial products			938		590
			$	117,505	$	88,346
	*	Included in other assets.

Investments_in_HJ_Heinz_Holdin1

Investments in H.J. Heinz Holding Corporation (Tables)	12 Months Ended
	Dec. 31, 2013
Summarized consolidated financial information of Heinz Holding and its subsidiaries	'
	Summarized consolidated financial information of Heinz Holding and its subsidiaries follows (in millions).
			As of December 29,
			2013
	Assets		$	38,972
	Liabilities			22,429
			For the period
			June 7, 2013 through
			29-Dec-13
	Sales		$	6,240
	Net loss		$	(77	)
	Preferred stock dividends earned by Berkshire			(408	)
	Net loss attributable to common stockholders		$	(485	)
	Earnings attributable to Berkshire *		$	153
	*	Includes dividends earned less Berkshire’s share of net loss attributable to common stockholders.

Investment_gainslosses_Tables

Investment gains/losses (Tables)	12 Months Ended
	Dec. 31, 2013
Investment gains/losses, including other-than-temporary impairment losses	'
	Investment gains/losses, including other-than-temporary impairment (“OTTI”) losses, for each of the three years ending December 31, 2013 are summarized below (in millions).
		2013			2012			2011
	Fixed maturity securities —
	Gross gains from sales and other disposals	$	1,783		$	188		$	310
	Gross losses from sales and other disposals		(139	)		(354	)		(10	)
	Equity securities —
	Gross gains from sales and redemptions		1,253			1,468			1,889
	Gross losses from sales and redemptions		(62	)		(12	)		(36	)
	OTTI losses		(228	)		(337	)		(908	)
	Other		1,458			509			29
		$	4,065		$	1,462		$	1,274

Receivables_Tables

Receivables (Tables)	12 Months Ended
	Dec. 31, 2013
Insurance and Other [Member]	'
Schedule of receivables	'
	Receivables of insurance and other businesses are comprised of the following (in millions).
		December 31,
		2013			2012
	Insurance premiums receivable	$	7,474		$	7,845
	Reinsurance recoverable on unpaid losses		3,055			2,925
	Trade and other receivables		10,328			11,369
	Allowances for uncollectible accounts		(360	)		(386	)
		$	20,497		$	21,753
Finance and Financial Products [Member]	'
Schedule of receivables	'
	Loans and finance receivables of finance and financial products businesses are comprised of the following (in millions).
		December 31,
		2013			2012
	Consumer installment loans, commercial loans and finance receivables	$	13,170		$	13,170
	Allowances for uncollectible loans		(344	)		(361	)
		$	12,826		$	12,809

Inventories_Tables

Inventories (Tables)	12 Months Ended
	Dec. 31, 2013
Schedule of inventories	'
	Inventories are comprised of the following (in millions).
		December 31,
		2013		2012
	Raw materials	$	1,827	$	1,699
	Work in process and other		849		883
	Finished manufactured goods		3,212		3,187
	Goods acquired for resale		4,057		3,906
		$	9,945	$	9,675

Property_plant_and_equipment_T

Property, plant and equipment (Tables)	12 Months Ended
	Dec. 31, 2013
Insurance and Other [Member]	'
Schedule of property, plant and equipment	'
	Property, plant and equipment of our insurance and other businesses is comprised of the following (in millions).
		Ranges of	December 31,
		estimated useful life	2013			2012
	Land	—	$	1,115		$	1,048
	Buildings and improvements	2 – 40 years		6,456			6,074
	Machinery and equipment	3 – 25 years		16,422			15,436
	Furniture, fixtures and other	2 – 15 years		2,753			2,736
	Assets held for lease	12 – 30 years		7,249			6,731
				33,995			32,025
	Accumulated depreciation			(14,263	)		(12,837	)
			$	19,732		$	19,188
Railroad, Utilities and Energy [Member]	'
Schedule of property, plant and equipment	'
	Property, plant and equipment of our railroad and our utilities and energy businesses is comprised of the following (in millions).
		Ranges of	December 31,
		estimated useful life	2013			2012
	Railroad:
	Land	—	$	5,973		$	5,950
	Track structure and other roadway	5 – 100 years		40,098			38,255
	Locomotives, freight cars and other equipment	5 – 37 years		7,551			6,528
	Construction in progress	—		973			963
	Utilities and energy:
	Utility generation, distribution and transmission system	5 – 80 years		57,490			42,682
	Interstate pipeline assets	3 – 80 years		6,448			6,354
	Independent power plants and other assets	3 – 30 years		2,516			1,860
	Construction in progress	—		4,217			2,647
				125,266			105,239
	Accumulated depreciation			(22,784	)		(17,555	)
			$	102,482		$	87,684

Goodwill_and_other_intangible_1

Goodwill and other intangible assets (Tables)	12 Months Ended
	Dec. 31, 2013
Reconciliation of the change in goodwill	'
	A reconciliation of the change in the carrying value of goodwill is as follows (in millions).
		December 31,
		2013			2012
	Balance at beginning of year	$	54,523		$	53,213
	Acquisitions of businesses		2,732			1,442
	Other, including foreign currency translation		(244	)		(132	)
	Balance at end of year	$	57,011		$	54,523
Schedule of intangible assets	'
	Intangible assets other than goodwill are included in other assets and are summarized as follows (in millions).
		December 31, 2013						December 31, 2012
		Gross carrying			Accumulated			Gross carrying		Accumulated
		amount			amortization			amount		amortization
	Insurance and other	$	11,923		$	3,723		$	11,737	$	2,994
	Railroad, utilities and energy		2,214			1,231			2,163		913
		$	14,137		$	4,954		$	13,900	$	3,907
	Trademarks and trade names	$	2,750		$	340		$	2,819	$	278
	Patents and technology		5,173			2,626			5,014		2,059
	Customer relationships		4,690			1,518			4,565		1,155
	Other		1,524			470			1,502		415
		$	14,137		$	4,954		$	13,900	$	3,907

Derivative_contracts_Tables

Derivative contracts (Tables) (Finance and Financial Products [Member])	12 Months Ended
	Dec. 31, 2013
Finance and Financial Products [Member]	'
Derivative contracts outstanding	'
	A summary of derivative contracts of our finance and financial products businesses follows (in millions).
			December 31, 2013								December 31, 2012
			Assets (3)			Liabilities		Notional			Assets (3)		Liabilities		Notional
								Value							Value
	Equity index put options		$	—		$	4,667	$	32,095	(1)	$	—	$	7,502	$	33,357	(1)
	Credit default			—			648		7,792	(2)		41		429		11,691	(2)
	Other, principally interest rate and foreign currency			—			16					130		2
			$	—		$	5,331				$	171	$	7,933
	(1)	Represents the aggregate undiscounted amount payable at the contract expiration dates assuming that the value of each index is zero at each contract’s expiration date.
	(2)	Represents the maximum undiscounted future value of losses payable under the contracts, if all underlying issuers default and the residual value of the specified obligations is zero.
	(3)	Included in other assets of finance and financial products businesses.
Derivative gains/losses included in the Consolidated Statements of Earnings	'
	Derivative gains/losses of our finance and financial products businesses included in our Consolidated Statements of Earnings were as follows (in millions).
			2013			2012		2011
	Equity index put options		$	2,843		$	997	$	(1,787	)
	Credit default			(213	)		894		(251	)
	Other, principally interest rate and foreign currency			(22	)		72		(66	)
			$	2,608		$	1,963	$	(2,104	)

Supplemental_cash_flow_informa1

Supplemental cash flow information (Tables)	12 Months Ended
	Dec. 31, 2013
Schedule of supplemental cash flow information	'
	A summary of supplemental cash flow information for each of the three years ending December 31, 2013 is presented in the following table (in millions).
		2013		2012		2011
	Cash paid during the period for:
	Income taxes	$	5,401	$	4,695	$	2,885
	Interest:
	Insurance and other businesses		375		352		243
	Railroad, utilities and energy businesses		1,958		1,829		1,821
	Finance and financial products businesses		541		620		662
	Non-cash investing and financing activities:
	Liabilities assumed in connection with business acquisitions		9,224		1,751		5,836
	Common stock issued in the acquisition of noncontrolling interests		—		—		245
	Borrowings assumed in connection with certain property, plant and equipment additions		—		406		647

Unpaid_losses_and_loss_adjustm1

Unpaid losses and loss adjustment expenses (Tables)	12 Months Ended
	Dec. 31, 2013
Schedule of liability for unpaid claims and claims adjustment expense	'
	A reconciliation of the changes in liabilities for unpaid losses and loss adjustment expenses of our property/casualty insurance subsidiaries for each of the three years ending December 31, 2013 is as follows (in millions).
		2013			2012			2011
	Unpaid losses and loss adjustment expenses:
	Gross liabilities at beginning of year	$	64,160		$	63,819		$	60,075
	Ceded losses and deferred charges at beginning of year		(6,944	)		(7,092	)		(6,545	)
	Net balance at beginning of year		57,216			56,727			53,530
	Incurred losses recorded during the year:
	Current accident year		23,027			22,239			23,031
	Prior accident years		(1,752	)		(2,126	)		(2,202	)
	Total incurred losses		21,275			20,113			20,829
	Payments during the year with respect to:
	Current accident year		(10,154	)		(9,667	)		(9,269	)
	Prior accident years		(10,978	)		(10,628	)		(8,854	)
	Total payments		(21,132	)		(20,295	)		(18,123	)
	Unpaid losses and loss adjustment expenses:
	Net balance at end of year		57,359			56,545			56,236
	Ceded losses and deferred charges at end of year		7,414			6,944			7,092
	Foreign currency translation adjustment		93			186			(100	)
	Business acquisitions		—			485			591
	Gross liabilities at end of year	$	64,866		$	64,160		$	63,819

Notes_payable_and_other_borrow1

Notes payable and other borrowings (Tables)	12 Months Ended
	Dec. 31, 2013
Principal payments disclosure	'
	Principal repayments expected during each of the next five years are as follows (in millions).
		2014			2015		2016		2017		2018
	Insurance and other	$	2,287		$	1,951	$	1,175	$	1,385	$	1,259
	Railroad, utilities and energy		2,065			1,454		1,466		1,622		4,021
	Finance and financial products		1,333			1,638		1,151		1,843		2,226
		$	5,685		$	5,043	$	3,792	$	4,850	$	7,506
Insurance and Other [Member]	'
Schedule of short and long term outstanding debt disclosure	'
	Notes payable and other borrowings are summarized below (in millions). The weighted average interest rates and maturity date ranges shown in the following tables are based on borrowings as of December 31, 2013.
		Weighted			December 31,
		Average
		Interest Rate			2013		2012
	Insurance and other:
	Issued by Berkshire due 2014-2047		2.7	%	$	8,311	$	8,323
	Short-term subsidiary borrowings		0.4	%		949		1,416
	Other subsidiary borrowings due 2014-2035		5.9	%		3,642		3,796
					$	12,902	$	13,535
Finance and Financial Products [Member]	'
Schedule of short and long term outstanding debt disclosure	'
		Weighted			December 31,
		Average
		Interest Rate			2013		2012
	Finance and financial products:
	Issued by Berkshire Hathaway Finance Corporation (“BHFC”) due 2014-2043		3.3	%	$	11,178	$	11,186
	Issued by other subsidiaries due 2014-2036		4.7	%		1,489		1,859
					$	12,667	$	13,045
Railroad, Utilities and Energy [Member]	'
Schedule of short and long term outstanding debt disclosure	'
		Weighted			December 31,
		Average
		Interest Rate			2013		2012
	Railroad, utilities and energy:
	Issued by MidAmerican Energy Holdings Company (“MidAmerican”) and its subsidiaries:
	MidAmerican senior unsecured debt due 2014-2043		5.5	%	$	6,616	$	4,621
	Subsidiary and other debt due 2014-2043		5.3	%		23,033		17,002
	Issued by BNSF due 2014-2097		5.3	%		17,006		14,533
					$	46,655	$	36,156

Income_taxes_Tables

Income taxes (Tables)	12 Months Ended
	Dec. 31, 2013
Schedule of income tax liability	'
	The liabilities for income taxes reflected in our Consolidated Balance Sheets are as follows (in millions).
		December 31,
		2013			2012
	Currently payable (receivable)	$	(395	)	$	(255	)
	Deferred		57,442			43,883
	Other		692			866
		$	57,739		$	44,494
Schedule of deferred tax assets and liabilities	'
	The tax effects of temporary differences that give rise to significant portions of deferred tax assets and deferred tax liabilities are shown below (in millions).
		December 31,
		2013			2012
	Deferred tax liabilities:
	Investments – unrealized appreciation and cost basis differences	$	25,660		$	16,075
	Deferred charges reinsurance assumed		1,526			1,392
	Property, plant and equipment		32,409			29,715
	Other		6,278			6,485
			65,873			53,667
	Deferred tax assets:
	Unpaid losses and loss adjustment expenses		(817	)		(924	)
	Unearned premiums		(682	)		(660	)
	Accrued liabilities		(3,398	)		(3,466	)
	Derivative contract liabilities		(374	)		(1,131	)
	Other		(3,160	)		(3,603	)
			(8,431	)		(9,784	)
	Net deferred tax liability	$	57,442		$	43,883
Schedule of tax provision by jurisdiction category and classification	'
	Income tax expense reflected in our Consolidated Statements of Earnings for each of the three years ending December 31, 2013 is as follows (in millions).
		2013			2012			2011
	Federal	$	8,155		$	5,695		$	3,474
	State		258			384			444
	Foreign		538			845			650
		$	8,951		$	6,924		$	4,568
	Current	$	5,168		$	4,711		$	2,897
	Deferred		3,783			2,213			1,671
		$	8,951		$	6,924		$	4,568
Schedule of income tax reconciled to federal statutory amount	'
	Income tax expense is reconciled to hypothetical amounts computed at the U.S. federal statutory rate for each of the three years ending December 31, 2013 in the table below (in millions).
		2013			2012			2011
	Earnings before income taxes	$	28,796		$	22,236		$	15,314
	Hypothetical amounts applicable to above computed at the U.S. federal statutory rate	$	10,079		$	7,783		$	5,360
	Dividends received deduction and tax exempt interest		(514	)		(518	)		(497	)
	State income taxes, less U.S. federal income tax benefit		168			250			289
	Foreign tax rate differences		(256	)		(280	)		(208	)
	U.S. income tax credits		(457	)		(319	)		(241	)
	Other differences, net		(69	)		8			(135	)
		$	8,951		$	6,924		$	4,568

Fair_value_measurements_Tables

Fair value measurements (Tables)	12 Months Ended
	Dec. 31, 2013
Financial assets and liabilities measured at fair value on a recurring basis	'
	Our financial assets and liabilities are summarized below as of December 31, 2013 and December 31, 2012 with fair values shown according to the fair value hierarchy (in millions). The carrying values of cash and cash equivalents, accounts receivable and accounts payable, accruals and other liabilities are considered to be reasonable estimates of their fair values.
			Carrying			Fair Value			Quoted			Significant Other		Significant
			Value						Prices			Observable Inputs		Unobservable Inputs
									(Level 1)			(Level 2)		(Level 3)
	December 31, 2013
	Investments in fixed maturity securities:
	U.S. Treasury, U.S. government corporations and agencies		$	2,658		$	2,658		$	2,184		$	473	$	1
	States, municipalities and political subdivisions			2,345			2,345			—			2,345		—
	Foreign governments			11,073			11,073			7,467			3,606		—
	Corporate bonds			11,237			11,254			—			10,187		1,067
	Mortgage-backed securities			2,040			2,040			—			2,040		—
	Investments in equity securities			117,505			117,505			117,438			60		7
	Investment in Heinz Holding Preferred Stock			7,710			7,971			—			—		7,971
	Other investments			17,951			17,951			—			—		17,951
	Loans and finance receivables			12,826			12,002			—			454		11,548
	Derivative contract assets (1)			87			87			3			15		69
	Derivative contract liabilities:
	Railroad, utilities and energy (1)			208			208			1			198		9
	Finance and financial products:
	Equity index put options			4,667			4,667			—			—		4,667
	Credit default			648			648			—			—		648
	Notes payable and other borrowings:
	Insurance and other			12,902			13,147			—			13,147		—
	Railroad, utilities and energy			46,655			49,879			—			49,879		—
	Finance and financial products			12,667			13,013			—			12,354		659
	December 31, 2012
	Investments in fixed maturity securities:
	U.S. Treasury, U.S. government corporations and agencies		$	2,775		$	2,775		$	1,225		$	1,549	$	1
	States, municipalities and political subdivisions			2,913			2,913			—			2,912		1
	Foreign governments			11,355			11,355			4,571			6,784		—
	Corporate bonds			17,920			18,795			—			12,011		6,784
	Mortgage-backed securities			2,587			2,587			—			2,587		—
	Investments in equity securities			88,346			88,346			87,563			64		719
	Other investments			15,066			15,066			—			—		15,066
	Loans and finance receivables			12,809			11,991			—			304		11,687
	Derivative contract assets (1)			220			220			1			128		91
	Derivative contract liabilities:
	Railroad, utilities and energy (1)			234			234			10			217		7
	Finance and financial products:
	Equity index put options			7,502			7,502			—			—		7,502
	Credit default			429			429			—			—		429
	Notes payable and other borrowings:
	Insurance and other			13,535			14,284			—			14,284		—
	Railroad, utilities and energy			36,156			42,074			—			42,074		—
	Finance and financial products			13,045			14,005			—			13,194		811
	-1	Assets are included in other assets and liabilities are included in accounts payable, accruals and other liabilities.
Reconciliations of assets and liabilities measured and carried at fair value on a recurring basis with the use of significant unobservable inputs (Level 3)	'
	Reconciliations of 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 three years ending December 31, 2013 follow (in millions).
			Investments			Investments			Net
			in fixed			in equity			derivative
			maturity			securities			contract
			securities			and other			liabilities
						investments
	Balance at December 31, 2010		$	801		$	17,624		$	(8,222	)
	Gains (losses) included in:
	Earnings			—			—			(2,035	)
	Other comprehensive income			5			(2,133	)		(3	)
	Regulatory assets and liabilities			—			—			144
	Acquisitions			17			5,000			(68	)
	Dispositions and settlements			(39	)		—			275
	Transfers into (out of) Level 3			—			(8,800	)		1
	Balance at December 31, 2011			784			11,691			(9,908	)
	Gains (losses) included in:
	Earnings			—			—			1,873
	Other comprehensive income			5			4,094			—
	Regulatory assets and liabilities			—			—			(2	)
	Acquisitions, dispositions and settlements			(8	)		—			190
	Transfers into (out of) Level 3			(129	)		—			—
	Balance at December 31, 2012			652			15,785			(7,847	)
	Gains (losses) included in:
	Earnings			312			522			2,652
	Other comprehensive income			(14	)		3,177			(1	)
	Regulatory assets and liabilities			—			—			1
	Dispositions and settlements			(578	)		(31	)		(60	)
	Transfers into (out of) Level 3			—			(1,495	)		—
	Balance at December 31, 2013		$	372		$	17,958		$	(5,255	)
Fair value assets and liabilities measured on recurring basis, unobservable inputs, additional information	'
	Quantitative information as of December 31, 2013, with respect to assets and liabilities measured and carried at fair value on a recurring basis with the use of significant unobservable inputs (Level 3) follows (in millions).
			Fair value			Principal valuation		Unobservable Inputs	Weighted
						techniques			Average
	Other investments:
	Preferred stocks		$	12,092		Discounted cash flow		Expected duration	7 years
								Discount for transferability restrictions and subordination	97 basis points
	Common stock warrants			5,859		Warrant pricing model		Discount for transferability and hedging restrictions	9%
	Net derivative liabilities:
	Equity index put options			4,667		Option pricing model		Volatility	21%
	Credit default-states/			648		Discounted cash flow		Credit spreads	124 basis points
	municipalities

Common_stock_Tables

Common stock (Tables)	12 Months Ended
	Dec. 31, 2013
Changes in issued and outstanding Berkshire common stock	'
	Changes in Berkshire’s issued and outstanding common stock during the three years ending December 31, 2013 are shown in the table below.
		Class A, $5 Par Value									Class B, $0.0033 Par Value
		(1,650,000 shares authorized)									(3,225,000,000 shares authorized)
		Issued			Treasury			Outstanding			Issued		Treasury			Outstanding
	Balance at December 31, 2010		947,460			—			947,460			1,050,990,468		—			1,050,990,468
	Shares issued to acquire noncontrolling interests		—			—			—			3,253,472		—			3,253,472
	Conversions of Class A common stock to Class B common stock and exercises of replacement stock options issued in a business acquisition		(9,118	)		—			(9,118	)		15,401,421		—			15,401,421
	Treasury shares acquired		—			(98	)		(98	)		—		(801,985	)		(801,985	)
	Balance at December 31, 2011		938,342			(98	)		938,244			1,069,645,361		(801,985	)		1,068,843,376
	Conversions of Class A common stock to Class B common stock and exercises of replacement stock options issued in a business acquisition		(33,814	)		—			(33,814	)		53,748,595		—			53,748,595
	Treasury shares acquired		—			(9,475	)		(9,475	)		—		(606,499	)		(606,499	)
	Balance at December 31, 2012		904,528			(9,573	)		894,955			1,123,393,956		(1,408,484	)		1,121,985,472
	Conversions of Class A common stock to Class B common stock and exercises of replacement stock options issued in a business acquisition		(35,912	)		—			(35,912	)		55,381,136		—			55,381,136
	Balance at December 31, 2013		868,616			(9,573	)		859,043			1,178,775,092		(1,408,484	)		1,177,366,608

Accumulated_other_comprehensiv1

Accumulated other comprehensive income (Tables)	12 Months Ended
	Dec. 31, 2013
Schedule of accumulated other comprehensive income	'
	A summary of the net changes in after-tax accumulated other comprehensive income attributable to Berkshire Hathaway shareholders for each of the three years ending December 31, 2013 and significant amounts reclassified out of accumulated other comprehensive income for the year ended December 31, 2013 follows (in millions).
		Unrealized			Foreign			Prior service			Other			Accumulated
		appreciation of			currency			and actuarial						other
		investments, net			translation			gains/losses of						comprehensive
								defined benefit						income
								pension plans
	Balance at December 31, 2010	$	21,638		$	(240	)	$	(853	)	$	38		$	20,583
	Other comprehensive income, net		(2,144	)		(144	)		(720	)		3			(3,005	)
	Transactions with noncontrolling interests		132			1			(16	)		(41	)		76
			(2,012	)		(143	)		(736	)		(38	)		(2,929	)
	Balance at December 31, 2011		19,626			(383	)		(1,589	)		—			17,654
	Other comprehensive income, net		9,647			267			(21	)		(47	)		9,846
	Transactions with noncontrolling interests		(19	)		(4	)		9			14			—
			9,628			263			(12	)		(33	)		9,846
	Balance at December 31, 2012		29,254			(120	)		(1,601	)		(33	)		27,500
	Other comprehensive income, net before reclassifications		16,379			25			1,534			106			18,044
	Amounts reclassified from accumulated other comprehensive income		(1,591	)		(31	)		114			10			(1,498	)
	Transactions with noncontrolling interests		—			(20	)		(1	)		—			(21	)
			14,788			(26	)		1,647			116			16,525
	Balance at December 31, 2013	$	44,042		$	(146	)	$	46		$	83		$	44,025
	Amounts reclassified from other comprehensive income into net earnings during 2013 are included on the following line items:
	Investment gains/losses:
	Insurance and other	$	(2,382	)	$	—		$	—		$	—		$	(2,382	)
	Finance and financial products		(65	)		—			—			—			(65	)
	Other		—			(31	)		167			17			153
	Reclassifications before income taxes		(2,447	)		(31	)		167			17			(2,294	)
	Applicable income taxes		(856	)		—			53			7			(796	)
		$	(1,591	)	$	(31	)	$	114		$	10		$	(1,498	)

Pension_plans_Tables

Pension plans (Tables)	12 Months Ended
	Dec. 31, 2013
Schedule of net periodic pension expense	'
	The components of net periodic pension expense for each of the three years ending December 31, 2013 are as follows (in millions).
		2013			2012			2011
	Service cost	$	254		$	247		$	191
	Interest cost		547			583			568
	Expected return on plan assets		(634	)		(610	)		(579	)
	Amortization of actuarial losses and other		225			220			102
	Net pension expense	$	392		$	440		$	282
Schedule of changes in projected benefit obligations, changes in plan assets and net funded status	'
	Reconciliations of the changes in Plan Assets and PBOs related to MidAmerican’s pension plans and all other pension plans for each of the two years ending December 31, 2013 are in the following tables (in millions).
		2013									2012
		MidAmerican			All other			Consolidated			MidAmerican			All other			Consolidated
	Benefit Obligations
	Accumulated benefit obligation at end of year	$	4,664		$	8,101		$	12,765		$	4,037		$	8,878		$	12,915
	PBO at beginning of year	$	4,284		$	9,789		$	14,073		$	3,863		$	9,129		$	12,992
	Service cost		46			208			254			44			203			247
	Interest cost		172			375			547			183			400			583
	Benefits paid		(275	)		(505	)		(780	)		(219	)		(660	)		(879	)
	Business acquisitions		823			—			823			—			8			8
	Actuarial (gains) or losses and other		(44	)		(975	)		(1,019	)		413			709			1,122
	PBO at end of year	$	5,006		$	8,892		$	13,898		$	4,284		$	9,789		$	14,073
	Plan Assets
	Plan assets at beginning of year	$	3,651		$	6,785		$	10,436		$	3,245		$	5,905		$	9,150
	Employer contributions		150			274			424			193			456			649
	Benefits paid		(275	)		(505	)		(780	)		(219	)		(660	)		(879	)
	Actual return on plan assets		497			1,849			2,346			341			1,088			1,429
	Business acquisitions		818			—			818			—			6			6
	Other		47			(14	)		33			91			(10	)		81
	Plan assets at end of year	$	4,888		$	8,389		$	13,277		$	3,651		$	6,785		$	10,436
	Net funded status – net liability	$	118		$	503		$	621		$	633		$	3,004		$	3,637
Schedule of net funded status of pension plans	'
	The net funded status is recognized in the Consolidated Balance Sheets as follows (in millions).
		December 31,
		2013			2012
	Accounts payable, accruals and other liabilities	$	1,287		$	3,441
	Losses and loss adjustment expenses		309			256
	Other assets		(975	)		(60	)
		$	621		$	3,637
Schedule of fair value measurements by major categories of plan assets	'
	Fair value measurements of Plan Assets as of December 31, 2013 and 2012 follow (in millions).
		Total			Quoted Prices			Significant			Significant
		Fair Value			(Level 1)			Other			Unobservable
								Observable			Inputs
								Inputs			(Level 3)
								(Level 2)
	December 31, 2013
	Cash and equivalents	$	595		$	355		$	240		$	—
	Equity securities		7,844			7,684			160			—
	Government obligations		891			607			284			—
	Other fixed maturity securities		901			81			820			—
	Investment funds and other		3,046			577			2,156			313
		$	13,277		$	9,304		$	3,660		$	313
	December 31, 2012
	Cash and equivalents	$	900		$	345		$	555		$	—
	Equity securities		5,444			5,211			233			—
	Government obligations		899			529			370			—
	Other fixed maturity securities		790			92			698			—
	Investment funds and other		2,403			419			1,652			332
		$	10,436		$	6,596		$	3,508		$	332
Schedule of pension plan amounts recognized In accumulated other comprehensive income	'
	A reconciliation of the pre-tax accumulated other comprehensive income (loss) related to defined benefit pension plans for each of the two years ending December 31, 2013 follows (in millions).
		2013			2012
	Balance at beginning of year	$	(2,516	)	$	(2,521	)
	Amount included in net periodic pension expense		167			130
	Gains (losses) current period and other		2,435			(125	)
	Balance at end of year	$	86		$	(2,516	)
Schedule of weighted average interest rate assumptions	'
	Weighted average interest rate assumptions used in determining projected benefit obligations and net periodic pension expense were as follows.
		2013			2012
	Applicable to pension benefit obligations:
	Discount rate		4.6	%		4	%
	Expected long-term rate of return on plan assets		6.7			6.6
	Rate of compensation increase		3.5			3.6
	Discount rate applicable to pension expense		4.1			4.5

Contingencies_and_Commitments_

Contingencies and Commitments (Tables)	12 Months Ended
	Dec. 31, 2013
Schedule of minimum rental payments for operating leases	'
	Future minimum rental payments for operating leases having initial or remaining non-cancelable terms in excess of one year are as follows. Amounts are in millions.
	2014		2015		2016		2017		2018		After		Total
											2018
	$	1,245	$	1,094	$	967	$	822	$	691	$	3,795	$	8,614

Business_segment_data_Tables

Business segment data (Tables)	12 Months Ended
	Dec. 31, 2013
Schedule of revenues, earnings before income taxes, capital expenditures, depreciation, goodwill and identifiable assets by segment	'
	A disaggregation of our consolidated data for each of the three most recent years is presented in the tables which follow on this and the following two pages (in millions).
		Revenues									Earnings before income taxes
		2013			2012			2011			2013			2012			2011
	Operating Businesses:
	Insurance group:
	Underwriting:
	GEICO	$	18,572		$	16,740		$	15,363		$	1,127		$	680		$	576
	General Re		5,984			5,870			5,816			283			355			144
	Berkshire Hathaway Reinsurance Group		8,786			9,672			9,147			1,294			304			(714	)
	Berkshire Hathaway Primary Group		3,342			2,263			1,749			385			286			242
	Investment income		4,735			4,474			4,746			4,713			4,454			4,725
	Total insurance group		41,419			39,019			36,821			7,802			6,079			4,973
	BNSF		22,014			20,835			19,548			5,928			5,377			4,741
	Finance and financial products		4,291			4,110			4,014			985			848			774
	Marmon		6,979			7,171			6,925			1,176			1,137			992
	McLane Company		45,930			37,437			33,279			486			403			370
	MidAmerican		12,743			11,747			11,291			1,806			1,644			1,659
	Other businesses		42,382			38,647			32,202			5,080			4,591			3,675
			175,758			158,966			144,080			23,263			20,079			17,184
	Reconciliation of segments to consolidated amount:
	Investment and derivative gains/losses		6,673			3,425			(830	)		6,673			3,425			(830	)
	Interest expense, not allocated to segments		—			—			—			(303	)		(271	)		(221	)
	Eliminations and other		(281	)		72			438			(837	)		(997	)		(819	)
		$	182,150		$	162,463		$	143,688		$	28,796		$	22,236		$	15,314
		Capital expenditures									Depreciation of tangible assets
		2013			2012			2011			2013			2012			2011
	Operating Businesses:
	Insurance group	$	89		$	61		$	40		$	58		$	57		$	56
	BNSF		3,918			3,548			3,325			1,655			1,573			1,480
	Finance and financial products		251			367			331			182			184			180
	Marmon		847			817			514			498			479			484
	McLane Company		225			225			188			159			149			129
	MidAmerican		4,307			3,380			2,684			1,577			1,440			1,333
	Other businesses		1,450			1,377			1,109			1,289			1,264			1,021
		$	11,087		$	9,775		$	8,191		$	5,418		$	5,146		$	4,683
		Goodwill						Identifiable assets
		at year-end						at year-end
		2013			2012			2013			2012			2011
	Operating Businesses:
	Insurance group:
	GEICO	$	1,372		$	1,372		$	39,568		$	30,986		$	27,253
	General Re		13,532			13,532			29,956			30,477			28,442
	Berkshire Hathaway Reinsurance and Primary Groups		607			607			138,480			118,819			104,913
	Total insurance group		15,511			15,511			208,004			180,282			160,608
	BNSF		14,819			14,836			59,842			56,839			55,282
	Finance and financial products		1,036			1,036			25,163			24,412			23,919
	Marmon		800			814			11,767			11,230			10,597
	McLane Company		701			705			5,209			5,090			4,107
	MidAmerican		7,784			5,377			62,189			46,856			42,039
	Other businesses		16,360			16,244			39,107			36,875			34,994
		$	57,011		$	54,523			411,281			361,584			331,546
	Reconciliation of segments to consolidated amount:
	Corporate and other								16,639			11,345			7,888
	Goodwill								57,011			54,523			53,213
								$	484,931		$	427,452		$	392,647
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. Dollars are in millions.
		Property/Casualty									Life/Health
		2013			2012			2011			2013			2012			2011
	United States	$	25,704		$	23,186		$	22,253		$	3,934		$	3,504		$	3,100
	Western Europe		2,234			4,387			4,495			1,339			1,114			880
	All other		2,973			2,319			1,089			1,026			1,217			1,090
		$	30,911		$	29,892		$	27,837		$	6,299		$	5,835		$	5,070
Schedule of premiums written and earned	'
	Premiums written and earned by the property/casualty and life/health insurance businesses are summarized below (in millions).
		Property/Casualty									Life/Health
		2013			2012			2011			2013			2012			2011
	Premiums Written:
	Direct	$	24,292		$	20,796		$	18,512		$	931		$	554		$	67
	Assumed		7,339			9,668			9,867			5,437			5,391			5,133
	Ceded		(720	)		(572	)		(542	)		(69	)		(110	)		(130	)
		$	30,911		$	29,892		$	27,837		$	6,299		$	5,835		$	5,070
	Premiums Earned:
	Direct	$	23,267		$	20,204		$	18,038		$	931		$	554		$	67
	Assumed		7,928			9,142			9,523			5,425			5,356			5,099
	Ceded		(797	)		(600	)		(522	)		(70	)		(111	)		(130	)
		$	30,398		$	28,746		$	27,039		$	6,286		$	5,799		$	5,036

Quarterly_data_Tables

Quarterly data (Tables)	12 Months Ended
	Dec. 31, 2013
Schedule of quarterly revenues and earnings	'
	A summary of revenues and earnings by quarter for each of the last two years is presented in the following table. This information is unaudited. Dollars are in millions, except per share amounts.
			1st		2nd			3rd		4th
			Quarter		Quarter			Quarter		Quarter
	2013
	Revenues		$	43,867	$	44,693		$	46,541	$	47,049
	Net earnings attributable to Berkshire shareholders *			4,892		4,541			5,053		4,990
	Net earnings attributable to Berkshire shareholders per equivalent Class A common share			2,977		2,763			3,074		3,035
	2012
	Revenues		$	38,147	$	38,546		$	41,050	$	44,720
	Net earnings attributable to Berkshire shareholders *			3,245		3,108			3,920		4,551
	Net earnings attributable to Berkshire shareholders per equivalent Class A common share			1,966		1,882			2,373		2,757
	*	Includes realized investment gains/losses, other-than-temporary impairment losses on investments and derivative gains/losses. Derivative gains/losses include significant amounts related to non-cash changes in the fair value of long-term contracts arising from short-term changes in equity prices, interest rates and foreign currency rates, among other factors. After-tax investment and derivative gains/losses for the periods presented above are as follows (in millions):
			1st		2nd			3rd		4th
			Quarter		Quarter			Quarter		Quarter
	Investment and derivative gains/losses – 2013		$	1,110	$	622		$	1,391	$	1,214
	Investment and derivative gains/losses – 2012			580		(612	)		521		1,738

Significant_accounting_policie2

Significant accounting policies - Narrative (Detail) (USD $)	12 Months Ended	132 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2012
Inventories	'	'	'
Percentage of LIFO inventory	42.00%	42.00%	'
Percentage of FIFO inventory	32.00%	32.00%	'
Difference between LIFO cost and FIFO cost for inventory measured using LIFO	$796	$796	$793
Losses and loss adjustment expenses	'	'	'
Workers compensation discount rate, before January 1, 2003	4.50%	4.50%	'
Workers compensation discount rate, since January 1, 2003	'	1.00%	'
Deferred charges reinsurance assumed	'	'	'
Unamortized balances of deferred charges reinsurance assumed	4,359	4,359	4,019
Insurance policy acquisition costs	'	'	'
Unamortized balances of deferred policy acquisition costs	1,601	1,601	1,682
Regulated utilities and energy businesses	'	'	'
Regulatory assets	3,515	3,515	2,909
Regulatory liabilities	$2,665	$2,665	$1,813
Life, annuity and health insurance benefits	'	'	'
Life insurance interest rate assumption, lower end of range	3.00%	'	'
Life insurance interest rate assumption, higher end of range	7.00%	'	'
Annuities interest rate assumption, lower end of range	1.00%	'	'
Annuities interest rate assumption, higher end of range	7.00%	'	'

Significant_business_acquisiti2

Significant business acquisitions - Narrative (Detail) (USD $)	12 Months Ended			0 Months Ended	12 Months Ended			1 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 19, 2013	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2012	Sep. 30, 2011
				NV Energy [Member]	Series of Individually Immaterial Business Acquisitions [Member]	Series of Individually Immaterial Business Acquisitions [Member]	Renewable Energy Generation Entities [Member]	The Lubrizol Corporation [Member]
				MidAmerican [Member]
Business Acquisition [Line Items]	'	'	'	'	'	'	'	'
Aggregate consideration paid for acquisitions	$6,431	$3,188	$8,685	$5,600	$1,100	$3,200	$438	$8,700

Significant_business_acquisiti3

Significant business acquisitions - Pro forma consolidated earnings data (Detail) (NV Energy [Member], USD $)	12 Months Ended
In Millions, except Per Share data, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
NV Energy [Member]	'	'
Business Acquisition [Line Items]	'	'
Revenues	$185,095	$165,312
Net earnings attributable to Berkshire Hathaway shareholders	$19,720	$15,010
Net earnings per equivalent Class A common share attributable to Berkshire Hathaway shareholders	$11,998	$9,090

Significant_business_acquisiti4

Significant business acquisitions - Estimated fair values of assets acquired and liabilities assumed (Detail) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 19, 2013
In Millions, unless otherwise specified				NV Energy [Member]
Business Acquisition [Line Items]	'	'	'	'
Property, plant and equipment	'	'	'	$9,623
Goodwill	57,011	54,523	53,213	2,280
Other assets, including cash of $304 million	'	'	'	2,369
Assets acquired	'	'	'	14,272
Accounts payable, accruals and other liabilities	'	'	'	3,380
Notes payable and other borrowings	'	'	'	5,296
Liabilities assumed	'	'	'	8,676
Net assets acquired	'	'	'	$5,596

Significant_business_acquisiti5

Significant business acquisitions - Estimated fair values of assets acquired and liabilities assumed (Parenthetical) (Detail) (NV Energy [Member], USD $)	Dec. 19, 2013
In Millions, unless otherwise specified
NV Energy [Member]	'
Business Acquisition [Line Items]	'
Cash acquired	$304

Investments_in_fixed_maturity_2

Investments in fixed maturity securities (Detail) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Millions, unless otherwise specified
Summary of Investment Holdings [Line Items]	'	'
Carrying value of fixed maturity securities	$29,353	$37,550
Fixed Maturities [Member]	'	'
Summary of Investment Holdings [Line Items]	'	'
Amortized cost of fixed maturity securities	27,764	34,520
Unrealized gains on fixed maturity securities	1,752	3,960
Unrealized losses on fixed maturity securities	-146	-55
Fair value of fixed maturity securities	29,370	38,425
Carrying value of fixed maturity securities	29,353	37,550
Amortized cost of available-for-sale securities	27,085	29,261
Unrealized gains on available-for-sale securities	1,735	3,085
Unrealized losses on available-for-sale securities	-146	-55
Carrying value and fair value of available-for-sale securities	28,674	32,291
Fixed Maturities [Member] | U.S. Treasury, U.S. government corporations and agencies [Member]	'	'
Summary of Investment Holdings [Line Items]	'	'
Amortized cost of available-for-sale securities	2,650	2,742
Unrealized gains on available-for-sale securities	16	33
Unrealized losses on available-for-sale securities	-8	'
Carrying value and fair value of available-for-sale securities	2,658	2,775
Fixed Maturities [Member] | States, municipalities and political subdivisions [Member]	'	'
Summary of Investment Holdings [Line Items]	'	'
Amortized cost of available-for-sale securities	2,221	2,735
Unrealized gains on available-for-sale securities	129	178
Unrealized losses on available-for-sale securities	-5	'
Carrying value and fair value of available-for-sale securities	2,345	2,913
Fixed Maturities [Member] | Foreign governments [Member]	'	'
Summary of Investment Holdings [Line Items]	'	'
Amortized cost of available-for-sale securities	11,001	11,098
Unrealized gains on available-for-sale securities	182	302
Unrealized losses on available-for-sale securities	-110	-45
Carrying value and fair value of available-for-sale securities	11,073	11,355
Fixed Maturities [Member] | Corporate bonds [Member]	'	'
Summary of Investment Holdings [Line Items]	'	'
Amortized cost of available-for-sale securities	9,383	10,410
Unrealized gains on available-for-sale securities	1,190	2,254
Unrealized losses on available-for-sale securities	-15	-3
Carrying value and fair value of available-for-sale securities	10,558	12,661
Fixed Maturities [Member] | Mortgage-backed securities [Member]	'	'
Summary of Investment Holdings [Line Items]	'	'
Amortized cost of available-for-sale securities	1,830	2,276
Unrealized gains on available-for-sale securities	218	318
Unrealized losses on available-for-sale securities	-8	-7
Carrying value and fair value of available-for-sale securities	2,040	2,587
Fixed Maturities [Member] | Wm Wrigley Jr Company [Member]	'	'
Summary of Investment Holdings [Line Items]	'	'
Amortized cost and carrying value of held-to-maturity securities	679	5,259
Unrealized gains on held-to-maturity securities	17	875
Fair value of held-to-maturity securities	$696	$6,134

Investments_in_fixed_maturity_3

Investments in fixed maturity securities - Carrying value by segment (Detail) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Millions, unless otherwise specified
Summary of Investment Holdings [Line Items]	'	'
Investments in fixed maturity securities	$29,353	$37,550
Insurance and Other [Member]	'	'
Summary of Investment Holdings [Line Items]	'	'
Investments in fixed maturity securities	28,785	36,708
Finance and Financial Products [Member]	'	'
Summary of Investment Holdings [Line Items]	'	'
Investments in fixed maturity securities	$568	$842

Investments_in_fixed_maturity_4

Investments in fixed maturity securities - Narrative (Detail) (Fixed Maturities [Member], USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013	Oct. 02, 2013	Sep. 30, 2013	Dec. 31, 2008	Dec. 31, 2013	Dec. 31, 2013
			Senior Notes Due December 2014 [Member]	Subordinated Debt Due 2018 [Member]	Subordinated Debt Due 2018 [Member]	Subordinated Debt Due 2018 [Member]	Foreign governments [Member]	Foreign governments [Member]
			Wm Wrigley Jr Company [Member]	Wm Wrigley Jr Company [Member]	Wm Wrigley Jr Company [Member]	Wm Wrigley Jr Company [Member]	United Kingdom, Germany, Australia, Canada and The Netherlands [Member]	AA or Higher Credit Rating [Member]
			Held-to-maturity Securities [Member]		Held-to-maturity Securities [Member]	Held-to-maturity Securities [Member]
Summary of Investment Holdings [Line Items]	'	'	'	'	'	'	'	'
Acquisition of debt investments, par value when acquired	'	'	'	'	'	$4,400,000,000	'	'
Investment in debt securities, stated interest rate	'	'	5.00%	'	11.45%	'	'	'
Specified price for repurchase of notes, percentage of par value	'	'	'	115.45%	'	'	'	'
Proceeds from repurchase of notes	'	'	'	5,080,000,000	'	'	'	'
Percentage of fixed maturity investments by credit rating	'	'	'	'	'	'	'	94.00%
Percentage of fixed maturity investments by geographic location	'	'	'	'	'	'	78.00%	'
Unrealized losses related to securities that have been in an unrealized loss position for more than 12 months	$26,000,000	$9,000,000	'	'	'	'	'	'

Investments_in_fixed_maturity_5

Investments in fixed maturity securities - Amortized cost and estimated fair value of securities with fixed maturities (Detail) (Fixed Maturities [Member], USD $)	Dec. 31, 2013	Dec. 31, 2012
In Millions, unless otherwise specified
Summary of Investment Holdings [Line Items]	'	'
Due in one year or less - fair value	$8,499	'
Due after one year through five years - fair value	11,499	'
Due after five years through ten years - fair value	4,021	'
Due after ten years - fair value	3,311	'
Fair Value of Investments	29,370	38,425
Due in one year or less - amortized cost	8,371	'
Due after one year through five years - amortized cost	11,022	'
Due after five years through ten years - amortized cost	3,601	'
Due after ten years - amortized cost	2,940	'
Total - amortized cost	27,764	34,520
Mortgage-backed securities [Member]	'	'
Summary of Investment Holdings [Line Items]	'	'
Mortgage-backed securities - fair value	2,040	'
Mortgage-backed securities - amortized cost	$1,830	'

Investments_in_equity_securiti2

Investments in equity securities (Detail) (USD $)	Dec. 31, 2013		Dec. 31, 2012
In Millions, unless otherwise specified
Summary of Investment Holdings [Line Items]	'		'
Fair value of investments	$117,505		$88,346
Equity Securities [Member]	'		'
Summary of Investment Holdings [Line Items]	'		'
Cost basis of investments	59,451		51,482
Unrealized gains on investments	58,197		37,357
Unrealized losses on investments	-143		-493
Fair value of investments	117,505	[1]	88,346	[2]
Banks, insurance and finance [Member] | Equity Securities [Member]	'		'
Summary of Investment Holdings [Line Items]	'		'
Cost basis of investments	22,420		19,350
Unrealized gains on investments	28,021		14,753
Unrealized losses on investments	'		-203
Fair value of investments	50,441	[1]	33,900	[2]
Consumer products [Member] | Equity Securities [Member]	'		'
Summary of Investment Holdings [Line Items]	'		'
Cost basis of investments	7,082		7,546
Unrealized gains on investments	17,854		14,917
Fair value of investments	24,936	[1]	22,463	[2]
Commercial, industrial and other [Member] | Equity Securities [Member]	'		'
Summary of Investment Holdings [Line Items]	'		'
Cost basis of investments	29,949		24,586
Unrealized gains on investments	12,322		7,687
Unrealized losses on investments	-143		-290
Fair value of investments	$42,128	[1]	$31,983	[2]
[1]	As of December 31, 2013, approximately 55% of the aggregate fair value was concentrated in the equity securities of four companies (American Express Company - $13.8 billion; Wells Fargo & Company - $21.9 billion; International Business Machines Corporation - $12.8 billion; and The Coca-Cola Company - $16.5 billion).
[2]	As of December 31, 2012, approximately 59% of the aggregate fair value was concentrated in the equity securities of four companies (American Express Company - $8.7 billion; Wells Fargo & Company - $15.6 billion; International Business Machines Corporation - $13.0 billion; and The Coca-Cola Company - $14.5 billion).

Investments_in_equity_securiti3

Investments in equity securities (Parenthetical) (Detail) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013		Dec. 31, 2012
	Item		Item
Summary of Investment Holdings [Line Items]	'		'
Fair value of investments	117,505		88,346
Equity Securities [Member]	'		'
Summary of Investment Holdings [Line Items]	'		'
Fair value of investments	117,505	[1]	88,346	[2]
Investment Concentration [Member] | Equity Securities [Member]	'		'
Summary of Investment Holdings [Line Items]	'		'
Concentration percentage	55.00%		59.00%
Number of companies in concentration percentage	4		4
American Express Company [Member]	'		'
Summary of Investment Holdings [Line Items]	'		'
Fair value of investments	13,800		8,700
Wells Fargo & Company [Member]	'		'
Summary of Investment Holdings [Line Items]	'		'
Fair value of investments	21,900		15,600
International Business Machines Corporation [Member]	'		'
Summary of Investment Holdings [Line Items]	'		'
Fair value of investments	12,800		13,000
The Coca Cola Company [Member]	'		'
Summary of Investment Holdings [Line Items]	'		'
Fair value of investments	16,500		14,500
[1]	As of December 31, 2013, approximately 55% of the aggregate fair value was concentrated in the equity securities of four companies (American Express Company - $13.8 billion; Wells Fargo & Company - $21.9 billion; International Business Machines Corporation - $12.8 billion; and The Coca-Cola Company - $16.5 billion).
[2]	As of December 31, 2012, approximately 59% of the aggregate fair value was concentrated in the equity securities of four companies (American Express Company - $8.7 billion; Wells Fargo & Company - $15.6 billion; International Business Machines Corporation - $13.0 billion; and The Coca-Cola Company - $14.5 billion).

Investments_in_equity_securiti4

Investments in equity securities - Narrative (Detail) (USD $)

12 Months Ended

1 Months Ended

12 Months Ended

1 Months Ended

12 Months Ended

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2012

Oct. 31, 2013

Dec. 31, 2013

Dec. 31, 2008

Dec. 31, 2008

Dec. 31, 2008

Oct. 31, 2013

Dec. 31, 2013

Dec. 31, 2008

Dec. 31, 2008

Dec. 31, 2008

Equity Securities [Member]

Equity Securities [Member]

Banks, insurance and finance [Member]

Banks, insurance and finance [Member]

Banks, insurance and finance [Member]

Banks, insurance and finance [Member]

Banks, insurance and finance [Member]

Banks, insurance and finance [Member]

Banks, insurance and finance [Member]

Banks, insurance and finance [Member]

Banks, insurance and finance [Member]

Banks, insurance and finance [Member]

Equity Securities [Member]

Equity Securities [Member]

Equity Securities [Member]

Equity Securities [Member]

Equity Securities [Member]

Equity Securities [Member]

Equity Securities [Member]

Equity Securities [Member]

Equity Securities [Member]

Equity Securities [Member]

Goldman Sachs Group Inc [Member]

Goldman Sachs Group Inc [Member]

Goldman Sachs Group Inc [Member]

Goldman Sachs Group Inc [Member]

Goldman Sachs Group Inc [Member]

General Electric Company [Member]

General Electric Company [Member]

General Electric Company [Member]

General Electric Company [Member]

General Electric Company [Member]

Cumulative Perpetual Preferred Stock [Member]

Cumulative Perpetual Preferred Stock and Warrants [Member]

Cumulative Perpetual Preferred Stock [Member]

Cumulative Perpetual Preferred Stock and Warrants [Member]

Summary of Investment Holdings [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Investment, number of shares purchased

'

'

'

'

'

'

'

'

50,000

'

'

'

'

30,000

'

Investment in preferred stock, stated dividend rate

'

'

'

'

'

'

'

'

10.00%

'

'

'

'

10.00%

'

Number of common shares that can be purchased

'

'

'

'

'

'

'

43,478,260

'

'

'

'

134,831,460

'

'

Purchase of equity securities

$8,558,000,000

$7,376,000,000

$15,660,000,000

'

'

'

'

'

'

$5,000,000,000

'

'

'

'

$3,000,000,000

Aggregate cost to exercise warrants

'

'

'

'

'

'

5,000,000,000

'

'

'

'

3,000,000,000

'

'

'

Exercise price for warrants, per share

'

'

'

'

'

'

$115

'

'

'

'

$22.25

'

'

'

Shares received upon cashless exercise of warrants

'

'

'

'

'

13,062,594

'

'

'

'

10,710,644

'

'

'

'

Unrealized losses related to securities that have been in an unrealized loss position for more than 12 months

'

'

'

$52,000,000

$45,000,000

'

'

'

'

'

'

'

'

'

'

Investments_in_equity_securiti5

Investments in equity securities - Fair value by segment (Detail) (USD $)	Dec. 31, 2013		Dec. 31, 2012
In Millions, unless otherwise specified
Summary of Investment Holdings [Line Items]	'		'
Investments in equity securities	$117,505		$88,346
Insurance and Other [Member]	'		'
Summary of Investment Holdings [Line Items]	'		'
Investments in equity securities	115,464		87,081
Railroad, Utilities and Energy [Member] | Other Assets [Member]	'		'
Summary of Investment Holdings [Line Items]	'		'
Investments in equity securities	1,103	[1]	675	[1]
Finance and Financial Products [Member]	'		'
Summary of Investment Holdings [Line Items]	'		'
Investments in equity securities	$938		$590
[1]	Included in other assets.

Other_investments_Narrative_De

Other investments - Narrative (Detail) (USD $)

12 Months Ended

72 Months Ended

12 Months Ended

60 Months Ended

12 Months Ended

36 Months Ended

12 Months Ended

Dec. 31, 2013

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2009

Dec. 31, 2013

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2011

Dec. 31, 2011

Dec. 31, 2011

Finance and Financial Products [Member]

Finance and Financial Products [Member]

Insurance and Other [Member]

Insurance and Other [Member]

Other Equity Securities [Member]

Other Equity Securities [Member]

Wm Wrigley Jr Company [Member]

The Dow Chemical Company [Member]

The Dow Chemical Company [Member]

The Dow Chemical Company [Member]

Bank of America Corporation [Member]

Bank of America Corporation [Member]

Bank of America Corporation [Member]

Bank of America Corporation [Member]

Bank of America Corporation [Member]

Bank of America Corporation [Member]

Available-for-sale Securities [Member]

Available-for-sale Securities [Member]

Other Equity Securities [Member]

Other Equity Securities [Member]

Other Equity Securities [Member]

Other Equity Securities [Member]

Other Equity Securities [Member]

Other Equity Securities [Member]

Other Equity Securities [Member]

Other Equity Securities [Member]

Other Equity Securities [Member]

Other Equity Securities [Member]

Available-for-sale Securities [Member]

Available-for-sale Securities [Member]

Available-for-sale Securities [Member]

Available-for-sale Securities [Member]

Available-for-sale Securities [Member]

Available-for-sale Securities [Member]

Available-for-sale Securities [Member]

Available-for-sale Securities [Member]

Available-for-sale Securities [Member]

Available-for-sale Securities [Member]

Finance and Financial Products [Member]

Insurance and Other [Member]

Insurance and Other [Member]

Insurance and Other [Member]

Cumulative Perpetual Preferred Stock [Member]

Cumulative Perpetual Preferred Stock [Member]

Warrants Expiring 2021 [Member]

Cumulative Perpetual Preferred Stock and Warrants [Member]

Finance and Financial Products [Member]

Insurance and Other [Member]

Series A Cumulative Convertible Perpetual Preferred Stock [Member]

Series A Cumulative Convertible Perpetual Preferred Stock [Member]

Series A Cumulative Convertible Perpetual Preferred Stock [Member]

Cumulative Perpetual Preferred Stock and Warrants [Member]

Cumulative Perpetual Preferred Stock and Warrants [Member]

Other Investments [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Investment in preferred stock, liquidation value

'

'

'

'

'

'

'

'

$2,100,000,000

'

'

'

'

'

'

'

'

'

Investment in preferred stock, stated dividend rate

'

'

'

'

'

'

'

'

5.00%

'

'

8.50%

'

6.00%

'

'

'

'

Investment, number of shares purchased

'

'

'

'

'

'

'

'

'

'

3,000,000

'

50,000

'

'

'

'

'

Amount paid for an investment

12,250,000,000

5,000,000,000

'

'

'

'

'

'

'

'

3,000,000,000

'

'

'

'

5,000,000,000

'

'

Conversion ratio of preferred stock into common stock

'

'

'

'

'

'

'

'

'

24.201

'

24.201

'

'

'

'

'

'

Preferred stock conversion price, per share

'

'

'

'

'

'

'

'

'

$41.32

'

$41.32

'

'

'

'

'

'

Common stock threshold price, per share, to trigger the issuer's option to convert preferred stock into common stock

'

'

'

'

'

'

'

'

'

$53.72

'

$53.72

'

'

'

'

'

'

Minimum number of trading days in a consecutive-day period that the issuer's common stock price must exceed to trigger the issuer's option to convert preferred stock to common stock

'

'

'

'

'

'

'

'

'

'20 days

'

'

'

'

'

'

'

'

Range of trading days in a consecutive day period, number of days

'

'

'

'

'

'

'

'

'

'30 days

'

'

'

'

'

'

'

'

Number of common shares that can be purchased

'

'

'

'

'

'

'

'

'

'

'

'

'

'

700,000,000

'

'

'

Redemption value of Cumulative Perpetual Preferred Stock, per share

'

'

'

'

'

'

'

'

'

'

'

'

'

$105,000

'

'

'

'

Redemption value of Cumulative Perpetual Preferred Stock, aggregate value

'

'

'

'

'

'

'

'

'

'

'

'

'

5,250,000,000

'

'

'

'

Aggregate cost to exercise warrants

'

'

'

'

'

'

'

'

'

'

'

'

'

'

5,000,000,000

'

'

'

Exercise price for warrants, per share

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$7.14

'

'

'

Investment allocation percentage

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

20.00%

80.00%

Other investments, cost basis

'

'

'

'

'

'

10,000,000,000

'

'

'

'

'

'

'

'

'

'

'

Other investments, fair value

'

'

$5,617,000,000

$4,882,000,000

$12,334,000,000

$10,184,000,000

$17,951,000,000

$15,066,000,000

'

'

'

'

'

'

'

'

'

'

Investments_in_HJ_Heinz_Holdin2

Investments in H.J. Heinz Holding Corporation - Narrative (Detail) (USD $)

12 Months Ended

0 Months Ended

7 Months Ended

0 Months Ended

7 Months Ended

7 Months Ended

Dec. 31, 2013

Dec. 31, 2013

Jun. 07, 2013

Dec. 31, 2013

Dec. 31, 2013

Jun. 07, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Berkshire Hathaway (Parent) [Member]

Heinz Holding [Member]

Heinz Holding [Member]

Heinz Holding [Member]

Heinz Holding [Member]

Heinz Holding [Member]

Heinz Holding [Member]

Heinz Holding [Member]

Heinz Holding [Member]

Heinz Holding [Member]

Heinz Holding [Member]

Heinz Holding [Member]

3G Capital (venture partner) [Member]

Common Stock [Member]

Heinz [Member]

Heinz [Member]

Heinz [Member]

Berkshire Hathaway (Parent) [Member]

Berkshire Hathaway (Parent) [Member]

Berkshire Hathaway (Parent) [Member]

Berkshire Hathaway (Parent) [Member]

Berkshire Hathaway (Parent) [Member]

Berkshire Hathaway (Parent) [Member]

3G Capital (venture partner) [Member]

Stock Options [Member]

3G Capital (venture partner) [Member]

Common Stock [Member]

Common Stock [Member]

Warrants Expiring June 7, 2018 [Member]

Cumulative Compounding Preferred Stock [Member]

Common Stock, Cumulative Compounding Preferred Stock and Warrants [Member]

Heinz [Member]

Schedule of Equity Method Investments [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

Aggregate cash paid for acquiree's equity securities

'

'

$4,250,000,000

'

'

$23,250,000,000

'

'

'

'

'

'

Investment, number of shares purchased

'

'

425,000,000

'

'

'

'

425,000,000

'

'

'

'

Number of common shares that can be purchased

'

'

'

'

'

'

'

'

46,000,000

'

'

'

Investment in preferred stock, liquidation value

'

'

'

'

'

'

'

'

'

8,000,000,000

'

'

Purchase of preferred stock, common stock and warrants

12,250,000,000

'

'

'

'

'

'

'

'

'

12,250,000,000

'

Common shares reserved for issuance under options

'

'

'

39,600,000

'

'

'

'

'

'

'

'

Investment in preferred stock, stated dividend rate

'

'

'

'

'

'

'

'

'

9.00%

'

'

Exercise price for warrants, per share

'

'

'

'

'

'

'

'

$0.01

'

'

'

Equity method investment ownership percentage

'

50.00%

'

'

'

'

50.00%

'

'

'

'

'

Minimum percentage of initial common stock investment required to be held to maintain approval rights over significant transactions and governance

'

'

'

'

66.00%

'

'

'

'

'

'

66.00%

Investment in Heinz Holding

$12,111,000,000

'

'

'

'

'

$12,111,000,000

'

'

'

'

'

Investments_in_HJ_Heinz_Holdin3

Investments in H.J. Heinz Holding Corporation (Detail) (Heinz Holding [Member], USD $)	7 Months Ended
In Millions, unless otherwise specified	Dec. 29, 2013
Heinz Holding [Member]	'
Schedule of Equity Method Investments [Line Items]	'
Assets	$38,972
Liabilities	22,429
Sales	6,240
Net loss	-77
Preferred stock dividends earned by Berkshire	-408
Net loss attributable to common stockholders	-485
Earnings attributable to Berkshire	$153	[1]
[1]	Includes dividends earned less Berkshire's share of net loss attributable to common stockholders.

Investment_gainslosses_Detail

Investment gains/losses (Detail) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Gain (Loss) on Investments [Line Items]	'	'	'
OTTI losses	($228)	($337)	($908)
Investment gains/losses	4,065	1,462	1,274
Fixed Maturities [Member]	'	'	'
Gain (Loss) on Investments [Line Items]	'	'	'
Gross gains from sales, redemptions and other disposals	1,783	188	310
Gross gains from sales, redemptions and other disposals	-139	-354	-10
Equity Securities [Member]	'	'	'
Gain (Loss) on Investments [Line Items]	'	'	'
Gross gains from sales, redemptions and other disposals	1,253	1,468	1,889
Gross gains from sales, redemptions and other disposals	-62	-12	-36
Other Types of Investments [Member]	'	'	'
Gain (Loss) on Investments [Line Items]	'	'	'
Other investment gains/losses	$1,458	$509	$29

Investment_gainslosses_Narrati

Investment gains/losses - Narrative (Detail) (USD $)

12 Months Ended

12 Months Ended

3 Months Ended

12 Months Ended

Share data in Millions, unless otherwise specified

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2012

Mar. 31, 2011

Dec. 31, 2013

Dec. 31, 2011

Fixed Maturities [Member]

Fixed Maturities [Member]

Fixed Maturities [Member]

Fixed Maturities [Member]

Fixed Maturities [Member]

Fixed Maturities [Member]

Equity Securities [Member]

Equity Securities [Member]

Equity Securities [Member]

Equity Securities [Member]

Equity Securities [Member]

Texas Competitive Electric Holdings [Member]

Texas Competitive Electric Holdings [Member]

Texas Competitive Electric Holdings [Member]

Wm Wrigley Jr Company [Member]

Wells Fargo & Company [Member]

Goldman Sachs and General Electric [Member]

Goldman Sachs and General Electric [Member]

Bonds [Member]

Bonds [Member]

Bonds [Member]

Subordinated Debt Due 2018 [Member]

Common Stock [Member]

Common Stock Warrants [Member]

Cumulative Perpetual Preferred Stock [Member]

Gain (Loss) on Investments [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Investment gains/losses

$4,065,000,000

$1,462,000,000

$1,274,000,000

'

'

'

'

'

$680,000,000

'

'

'

$1,400,000,000

$1,800,000,000

Other-than-temporary impairment of securities

228,000,000

337,000,000

908,000,000

'

'

228,000,000

337,000,000

390,000,000

'

'

'

337,000,000

'

'

Number of shares in loss position before OTTI adjustment

'

'

'

'

'

'

'

'

'

'

'

103.6

'

'

Cost of investment in loss position before OTTI adjustment

'

'

'

'

'

'

'

'

'

'

'

3,600,000,000

'

'

Number of shares in gain position

'

'

'

'

'

'

'

'

'

'

'

255.4

'

'

Cost basis of investments

'

'

'

'

'

'

'

'

'

59,451,000,000

51,482,000,000

4,400,000,000

'

'

Unrealized gains on investments

'

'

'

$1,735,000,000

$3,085,000,000

'

'

'

'

$58,197,000,000

$37,357,000,000

$3,700,000,000

'

'

Receivables_Detail

Receivables (Detail) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Millions, unless otherwise specified
Insurance and Other [Member]	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Insurance premiums receivable	$7,474	$7,845
Reinsurance recoverable on unpaid losses	3,055	2,925
Trade and other receivables	10,328	11,369
Allowances for uncollectible accounts	-360	-386
Total receivables of insurance and other businesses	20,497	21,753
Finance and Financial Products [Member]	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Consumer installment loans, commercial loans and finance receivables	13,170	13,170
Allowances for uncollectible loans	-344	-361
Total loans and finance receivables of finance and financial products businesses	$12,826	$12,809

Receivables_Narrative_Detail

Receivables - Narrative (Detail) (Finance and Financial Products [Member], USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Consumer installment loans [Member]	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Percentage of aggregate consumer installment loans, commercial loans and finance receivables	95.00%	96.00%
Consumer installment loans and finance receivables [Member]	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Provisions for loan losses	$249	$312
Loan charge-offs, net of recoveries	266	339
Unamortized acquisition discounts on loans	$406	$459
Loans and finance receivables [Member]	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Percent of loan balances evaluated collectively for impairment	94.00%	'
Percent of loan balances that are performing	98.00%	'
Percent of loan balances that are current as to payment status	93.00%	'

Inventories_Detail

Inventories (Detail) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Millions, unless otherwise specified
Inventory [Line Items]	'	'
Raw materials	$1,827	$1,699
Work in process and other	849	883
Finished manufactured goods	3,212	3,187
Goods acquired for resale	4,057	3,906
Total inventory	$9,945	$9,675

Property_plant_and_equipment_D

Property, plant and equipment (Detail) (USD $)

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2012

In Millions, unless otherwise specified

Insurance and Other [Member]

Insurance and Other [Member]

Insurance and Other [Member]

Insurance and Other [Member]

Insurance and Other [Member]

Insurance and Other [Member]

Insurance and Other [Member]

Insurance and Other [Member]

Insurance and Other [Member]

Insurance and Other [Member]

Insurance and Other [Member]

Insurance and Other [Member]

Insurance and Other [Member]

Insurance and Other [Member]

Insurance and Other [Member]

Insurance and Other [Member]

Insurance and Other [Member]

Insurance and Other [Member]

Insurance and Other [Member]

Insurance and Other [Member]

Railroad [Member]

Railroad [Member]

Railroad [Member]

Railroad [Member]

Railroad [Member]

Railroad [Member]

Railroad [Member]

Railroad [Member]

Railroad [Member]

Railroad [Member]

Railroad [Member]

Railroad [Member]

Utilities and Energy [Member]

Utilities and Energy [Member]

Utilities and Energy [Member]

Utilities and Energy [Member]

Utilities and Energy [Member]

Utilities and Energy [Member]

Utilities and Energy [Member]

Utilities and Energy [Member]

Utilities and Energy [Member]

Utilities and Energy [Member]

Utilities and Energy [Member]

Utilities and Energy [Member]

Utilities and Energy [Member]

Utilities and Energy [Member]

Railroad, Utilities and Energy [Member]

Railroad, Utilities and Energy [Member]

Land [Member]

Land [Member]

Buildings and improvements [Member]

Buildings and improvements [Member]

Buildings and improvements [Member]

Buildings and improvements [Member]

Machinery and equipment [Member]

Machinery and equipment [Member]

Machinery and equipment [Member]

Machinery and equipment [Member]

Furniture, fixtures and other [Member]

Furniture, fixtures and other [Member]

Furniture, fixtures and other [Member]

Furniture, fixtures and other [Member]

Assets held for lease [Member]

Assets held for lease [Member]

Assets held for lease [Member]

Assets held for lease [Member]

Land [Member]

Land [Member]

Track structure and other roadway [Member]

Track structure and other roadway [Member]

Track structure and other roadway [Member]

Track structure and other roadway [Member]

Locomotives, freight cars and other equipment [Member]

Locomotives, freight cars and other equipment [Member]

Locomotives, freight cars and other equipment [Member]

Locomotives, freight cars and other equipment [Member]

Construction in progress [Member]

Construction in progress [Member]

Construction in progress [Member]

Construction in progress [Member]

Utility generation, distribution and transmission system [Member]

Utility generation, distribution and transmission system [Member]

Utility generation, distribution and transmission system [Member]

Utility generation, distribution and transmission system [Member]

Interstate pipeline assets [Member]

Interstate pipeline assets [Member]

Interstate pipeline assets [Member]

Interstate pipeline assets [Member]

Independent power plants and other assets [Member]

Independent power plants and other assets [Member]

Independent power plants and other assets [Member]

Independent power plants and other assets [Member]

Minimum [Member]

Maximum [Member]

Minimum [Member]

Maximum [Member]

Minimum [Member]

Maximum [Member]

Minimum [Member]

Maximum [Member]

Minimum [Member]

Maximum [Member]

Minimum [Member]

Maximum [Member]

Minimum [Member]

Maximum [Member]

Minimum [Member]

Maximum [Member]

Minimum [Member]

Maximum [Member]

Property, Plant and Equipment [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Estimated useful life (in years)

'

'

'

'

'

'

'2 years

'40 years

'

'

'3 years

'25 years

'

'

'2 years

'15 years

'

'

'12 years

'30 years

'

'

'

'

'5 years

'100 years

'

'

'5 years

'37 years

'

'

'

'

'

'

'5 years

'80 years

'

'

'3 years

'80 years

'

'

'3 years

'30 years

'

'

Property, plant and equipment, gross

$33,995

$32,025

$1,115

$1,048

$6,456

$6,074

'

'

$16,422

$15,436

'

'

$2,753

$2,736

'

'

$7,249

$6,731

'

'

$5,973

$5,950

$40,098

$38,255

'

'

$7,551

$6,528

'

'

$973

$963

$4,217

$2,647

$57,490

$42,682

'

'

$6,448

$6,354

'

'

$2,516

$1,860

'

'

$125,266

$105,239

Accumulated depreciation

-14,263

-12,837

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

-22,784

-17,555

Total property, plant and equipment, net

$19,732

$19,188

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$102,482

$87,684

Property_plant_and_equipment_N

Property, plant and equipment - Narrative (Detail) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Millions, unless otherwise specified
Insurance and Other [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Property, plant and equipment, net	$19,732	$19,188
Insurance and Other [Member] | Equipment lease fleet [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Future minimum lease rentals to be received, 2014	855	'
Future minimum lease rentals to be received, 2015	709	'
Future minimum lease rentals to be received, 2016	559	'
Future minimum lease rentals to be received, 2017	405	'
Future minimum lease rentals to be received, 2018	253	'
Future minimum lease rentals to be received, thereafter	333	'
Utilities and Energy [Member] | NV Energy [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Property, plant and equipment, net	$9,600	'

Goodwill_and_other_intangible_2

Goodwill and other intangible assets (Detail) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Goodwill [Line Items]	'	'
Balance at beginning of year	$54,523	$53,213
Acquisitions of businesses	2,732	1,442
Other, including foreign currency translation	-244	-132
Balance at end of year	$57,011	$54,523

Goodwill_and_other_intangible_3

Goodwill and other intangible assets - Intangible assets (Detail) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Millions, unless otherwise specified
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]	'	'
Gross carrying amount	$14,137	$13,900
Accumulated amortization	4,954	3,907
Trademarks and trade names [Member]	'	'
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]	'	'
Gross carrying amount	2,750	2,819
Accumulated amortization	340	278
Patents and technology [Member]	'	'
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]	'	'
Gross carrying amount	5,173	5,014
Accumulated amortization	2,626	2,059
Customer relationships [Member]	'	'
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]	'	'
Gross carrying amount	4,690	4,565
Accumulated amortization	1,518	1,155
Other intangible assets [Member]	'	'
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]	'	'
Gross carrying amount	1,524	1,502
Accumulated amortization	470	415
Insurance and Other [Member]	'	'
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]	'	'
Gross carrying amount	11,923	11,737
Accumulated amortization	3,723	2,994
Railroad, Utilities and Energy [Member]	'	'
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]	'	'
Gross carrying amount	2,214	2,163
Accumulated amortization	$1,231	$913

Goodwill_and_other_intangible_4

Goodwill and other intangible assets - Intangible assets - Narrative (Detail) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Finite-lived Intangible Assets [Member]	'	'	'
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]	'	'	'
Amortization expense	$1,090	$1,008	$809
Estimated amortization expense - 2014	1,052	'	'
Estimated amortization expense - 2015	752	'	'
Estimated amortization expense - 2016	692	'	'
Estimated amortization expense - 2017	648	'	'
Estimated amortization expense - 2018	635	'	'
Unclassified Indefinite-lived Intangible Assets [Member]	'	'	'
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]	'	'	'
Intangible assets with indefinite lives, excluding goodwill	$2,221	$2,328	'

Derivative_contracts_Detail

Derivative contracts (Detail) (Finance and Financial Products [Member], Not Designated as Hedging Instrument [Member], USD $)	Dec. 31, 2013		Dec. 31, 2012
In Millions, unless otherwise specified
Derivative [Line Items]	'		'
Liabilities	$5,331		$7,933
Equity Index Put Options [Member]	'		'
Derivative [Line Items]	'		'
Liabilities	4,667		7,502
Notional Value	32,095	[1]	33,357	[1]
Credit Default Contracts [Member]	'		'
Derivative [Line Items]	'		'
Liabilities	648		429
Notional Value	7,792	[2]	11,691	[2]
Other, principally interest rate and foreign currency [Member]	'		'
Derivative [Line Items]	'		'
Liabilities	16		2
Other Assets [Member]	'		'
Derivative [Line Items]	'		'
Assets	'		171	[3]
Other Assets [Member] | Credit Default Contracts [Member]	'		'
Derivative [Line Items]	'		'
Assets	'		41	[3]
Other Assets [Member] | Other, principally interest rate and foreign currency [Member]	'		'
Derivative [Line Items]	'		'
Assets	'		$130	[3]
[1]	Represents the aggregate undiscounted amount payable at the contract expiration dates assuming that the value of each index is zero at each contract's expiration date.
[2]	Represents the maximum undiscounted future value of losses payable under the contracts, if all underlying issuers default and the residual value of the specified obligations is zero.
[3]	Included in other assets of finance and financial products businesses.

Derivative_contracts_gains_and

Derivative contracts - gains and losses (Detail) (Finance and Financial Products [Member], USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Derivative Instruments, Gain (Loss) [Line Items]	'	'	'
Derivative gains/losses	$2,608	$1,963	($2,104)
Not Designated as Hedging Instrument [Member]	'	'	'
Derivative Instruments, Gain (Loss) [Line Items]	'	'	'
Derivative gains/losses	2,608	1,963	-2,104
Not Designated as Hedging Instrument [Member] | Equity Index Put Options [Member]	'	'	'
Derivative Instruments, Gain (Loss) [Line Items]	'	'	'
Derivative gains/losses	2,843	997	-1,787
Not Designated as Hedging Instrument [Member] | Credit Default Contracts [Member]	'	'	'
Derivative Instruments, Gain (Loss) [Line Items]	'	'	'
Derivative gains/losses	-213	894	-251
Not Designated as Hedging Instrument [Member] | Other, principally interest rate and foreign currency [Member]	'	'	'
Derivative Instruments, Gain (Loss) [Line Items]	'	'	'
Derivative gains/losses	($22)	$72	($66)

Derivative_contracts_Narrative

Derivative contracts - Narrative (Detail) (Not Designated as Hedging Instrument [Member], USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Finance and Financial Products [Member]	'	'
Derivative [Line Items]	'	'
Collateral posting requirements under contracts with collateral provisions	$0	$40,000,000
Additional collateral posting requirements	1,100,000,000	'
Liabilities	5,331,000,000	7,933,000,000
Finance and Financial Products [Member] | Equity Index Put Options [Member]	'	'
Derivative [Line Items]	'	'
Aggregate intrinsic value of equity index put option contracts	1,700,000,000	3,900,000,000
Maturity date, range, start	'June 2018	'
Maturity date, range, end	'January 2026	'
Weighted average remaining life of derivative contract	'7 years	'
Liabilities	4,667,000,000	7,502,000,000
Finance and Financial Products [Member] | Credit Default Contracts - States and Municipalities [Member]	'	'
Derivative [Line Items]	'	'
Maturity date, range, start	'2019	'
Maturity date, range, end	'2054	'
Weighted average remaining life of derivative contract	'17 years 9 months	'
Notional value	7,800,000,000	'
Finance and Financial Products [Member] | Other Assets [Member]	'	'
Derivative [Line Items]	'	'
Assets	'	171,000,000	[1]
Railroad, Utilities and Energy [Member] | Other Assets [Member]	'	'
Derivative [Line Items]	'	'
Assets	87,000,000	49,000,000
Railroad, Utilities and Energy [Member] | Accounts Payable, Accruals and Other Liabilities [Member]	'	'
Derivative [Line Items]	'	'
Liabilities	$208,000,000	$234,000,000
[1]	Included in other assets of finance and financial products businesses.

Supplemental_cash_flow_informa2

Supplemental cash flow information (Detail) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Supplemental Cash Flow Information [Line Items]	'	'	'
Cash paid during the period for income taxes	$5,401	$4,695	$2,885
Non-cash investing activity - liabilities assumed in connection with business acquisitions	9,224	1,751	5,836
Non-cash financing activity - common stock issued in connection with acquisition of noncontrolling interests	'	'	245
Non-cash financing activity - borrowings assumed in connection with certain property, plant and equipment additions	'	406	647
Insurance and Other [Member]	'	'	'
Supplemental Cash Flow Information [Line Items]	'	'	'
Cash paid during the period for interest	375	352	243
Railroad, Utilities and Energy [Member]	'	'	'
Supplemental Cash Flow Information [Line Items]	'	'	'
Cash paid during the period for interest	1,958	1,829	1,821
Finance and Financial Products [Member]	'	'	'
Supplemental Cash Flow Information [Line Items]	'	'	'
Cash paid during the period for interest	$541	$620	$662

Unpaid_losses_and_loss_adjustm2

Unpaid losses and loss adjustment expenses (Detail) (Property, Liability and Casualty Unpaid Losses and Loss Adjustment Expense Reserves [Member], USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Property, Liability and Casualty Unpaid Losses and Loss Adjustment Expense Reserves [Member]	'	'	'
Unpaid Losses and Loss Adjustment Expenses [Line Items]	'	'	'
Gross liabilities at beginning of year	$64,160	$63,819	$60,075
Ceded losses and deferred charges at beginning of year	-6,944	-7,092	-6,545
Net balance at beginning of year	57,216	56,727	53,530
Incurred losses recorded during the year for the current accident year	23,027	22,239	23,031
Incurred losses recorded during the current year for prior accident years	-1,752	-2,126	-2,202
Total incurred losses	21,275	20,113	20,829
Payments during the year with respect to the current accident year	-10,154	-9,667	-9,269
Payments during the year with respect to prior accident years	-10,978	-10,628	-8,854
Total payments	-21,132	-20,295	-18,123
Net balance at end of year	57,359	56,545	56,236
Ceded losses and deferred charges at end of year	7,414	6,944	7,092
Foreign currency translation adjustment	93	186	-100
Business acquisitions	'	485	591
Gross liabilities at end of year	$64,866	$64,160	$63,819

Unpaid_losses_and_loss_adjustm3

Unpaid losses and loss adjustment expenses - Narrative (Detail) (Property, Liability and Casualty Unpaid Losses and Loss Adjustment Expense Reserves [Member], USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Property, Liability and Casualty Unpaid Losses and Loss Adjustment Expense Reserves [Member]	'	'	'
Unpaid Losses and Loss Adjustment Expenses [Line Items]	'	'	'
Incurred losses for (reductions of) prior accident years excluding discount and deferred charge changes	($1,938,000,000)	($2,507,000,000)	($2,780,000,000)
Increase (decrease) in liabilities under retroactive reinsurance contracts	300,000,000	'	-1,100,000,000
Incurred losses for (reductions of) prior accident years for discount and deferred charge changes	186,000,000	381,000,000	578,000,000
Net discounted workers' compensation liabilities	2,066,000,000	2,155,000,000	'
Net discount on workers' compensation liabilities	1,866,000,000	1,990,000,000	'
Liabilities for environmental, asbestos and latent injury claims, net of reinsurance	13,700,000,000	14,000,000,000	'
Liabilities for environmental, asbestos and latent injury claims, related to retroactive reinsurance contracts	$11,900,000,000	$12,400,000,000	'

Notes_payable_and_other_borrow2

Notes payable and other borrowings (Detail) (USD $)

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

In Millions, unless otherwise specified

Berkshire Hathaway (Parent) [Member]

Berkshire Hathaway (Parent) [Member]

Insurance and Other [Member]

Insurance and Other [Member]

Insurance and Other [Member]

Insurance and Other [Member]

Insurance and Other [Member]

Insurance and Other [Member]

Insurance and Other [Member]

Insurance and Other [Member]

Railroad, Utilities and Energy [Member]

Railroad, Utilities and Energy [Member]

Railroad, Utilities and Energy [Member]

Railroad, Utilities and Energy [Member]

Railroad, Utilities and Energy [Member]

Railroad, Utilities and Energy [Member]

Railroad, Utilities and Energy [Member]

Railroad, Utilities and Energy [Member]

Railroad, Utilities and Energy [Member]

Railroad, Utilities and Energy [Member]

Railroad, Utilities and Energy [Member]

Finance and Financial Products [Member]

Finance and Financial Products [Member]

Finance and Financial Products [Member]

Finance and Financial Products [Member]

Finance and Financial Products [Member]

Finance and Financial Products [Member]

Finance and Financial Products [Member]

Finance and Financial Products [Member]

Berkshire Hathaway (Parent) [Member]

Berkshire Hathaway (Parent) [Member]

Berkshire Hathaway (Parent) [Member]

Insurance and Other Subsidiaries [Member]

Insurance and Other Subsidiaries [Member]

Insurance and Other Subsidiaries [Member]

MidAmerican [Member]

MidAmerican [Member]

MidAmerican [Member]

MidAmerican Subsidiaries [Member]

MidAmerican Subsidiaries [Member]

MidAmerican Subsidiaries [Member]

BNSF [Member]

BNSF [Member]

BNSF [Member]

Berkshire Hathaway Finance Corporation [Member]

Berkshire Hathaway Finance Corporation [Member]

Berkshire Hathaway Finance Corporation [Member]

Other Finance Subsidiaries [Member]

Other Finance Subsidiaries [Member]

Other Finance Subsidiaries [Member]

Debt [Member]

Debt [Member]

Debt [Member]

Debt [Member]

Debt [Member]

Debt [Member]

Debt [Member]

Notes payable and other borrowings [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Notes payable and other borrowings

'

$8,311

$8,323

$12,902

$13,535

$8,311

$8,323

'

'

'

'

$46,655

$36,156

'

'

'

$23,033

$17,002

'

$17,006

$14,533

'

$12,667

$13,045

$11,178

$11,186

'

$1,489

$1,859

'

Short-term borrowings

'

'

'

'

'

'

'

'

949

1,416

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Other borrowings

'

'

'

'

'

'

'

'

3,642

3,796

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Maturity date, range, start

'

'

'

'

'

'

'

'2014

'

'

'2014

'

'

'

'

'2014

'

'

'2014

'

'

'2014

'

'

'

'

'2014

'

'

'2014

Maturity date, range, end

'

'

'

'

'

'

'

'2047

'

'

'2035

'

'

'

'

'2043

'

'

'2043

'

'

'2097

'

'

'

'

'2043

'

'

'2036

Short-term debt, weighted average interest rate

'

'

'

'

'

'

'

'

0.40%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Weighted average interest rate, percentage

'

'

'

'

'

2.70%

'

'

5.90%

'

'

'

'

5.50%

'

'

5.30%

'

'

5.30%

'

'

'

'

3.30%

'

'

4.70%

'

'

Senior unsecured debt

'

'

'

'

'

'

'

'

'

'

'

'

'

6,616

4,621

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Principal payments on debt - 2014

5,685

751

'

2,287

'

'

'

'

'

'

'

2,065

'

'

'

'

'

'

'

'

'

'

1,333

'

'

'

'

'

'

'

Principal payments on debt - 2015

5,043

1,709

'

1,951

'

'

'

'

'

'

'

1,454

'

'

'

'

'

'

'

'

'

'

1,638

'

'

'

'

'

'

'

Principal payments on debt - 2016

3,792

1,051

'

1,175

'

'

'

'

'

'

'

1,466

'

'

'

'

'

'

'

'

'

'

1,151

'

'

'

'

'

'

'

Principal payments on debt - 2017

4,850

1,100

'

1,385

'

'

'

'

'

'

'

1,622

'

'

'

'

'

'

'

'

'

'

1,843

'

'

'

'

'

'

'

Principal payments on debt - 2018

$7,506

$808

'

$1,259

'

'

'

'

'

'

'

$4,021

'

'

'

'

'

'

'

'

'

'

$2,226

'

'

'

'

'

'

'

Notes_payable_and_other_borrow3

Notes payable and other borrowings - Narrative (Detail) (USD $)

12 Months Ended

1 Months Ended

12 Months Ended

12 Months Ended

12 Months Ended

12 Months Ended

12 Months Ended

12 Months Ended

12 Months Ended

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Feb. 28, 2013

Jan. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Insurance and Other [Member]

Insurance and Other [Member]

Insurance and Other [Member]

Railroad, Utilities and Energy [Member]

Railroad, Utilities and Energy [Member]

Railroad, Utilities and Energy [Member]

Finance and Financial Products [Member]

Finance and Financial Products [Member]

Finance and Financial Products [Member]

Berkshire Hathaway (Parent) [Member]

Berkshire Hathaway (Parent) [Member]

Berkshire Hathaway (Parent) [Member]

Berkshire Hathaway (Parent) [Member]

Berkshire Hathaway (Parent) [Member]

Berkshire Hathaway (Parent) [Member]

Berkshire Hathaway (Parent) [Member]

Berkshire Hathaway (Parent) [Member]

Berkshire Hathaway (Parent) [Member]

Berkshire Hathaway (Parent) [Member]

Berkshire Hathaway (Parent) [Member]

Berkshire Hathaway (Parent) [Member]

Berkshire Hathaway (Parent) [Member]

Berkshire Hathaway (Parent) [Member]

BNSF [Member]

BNSF [Member]

BNSF [Member]

BNSF [Member]

BNSF [Member]

BNSF [Member]

BNSF [Member]

Berkshire Hathaway Finance Corporation [Member]

Berkshire Hathaway Finance Corporation [Member]

Berkshire Hathaway Finance Corporation [Member]

Berkshire Hathaway Finance Corporation [Member]

Berkshire Hathaway Finance Corporation [Member]

MidAmerican Subsidiaries [Member]

MidAmerican Subsidiaries [Member]

MidAmerican Subsidiaries [Member]

MidAmerican Subsidiaries [Member]

MidAmerican [Member]

MidAmerican [Member]

MidAmerican [Member]

MidAmerican [Member]

Mid American and Subsidiaries [Member]

Berkshire Hathaway Subsidiaries [Member]

Insurance and Other [Member]

Insurance and Other [Member]

Subsidiaries Excluding Berkshire Hathaway Finance Corporation [Member]

Senior Notes [Member]

Senior Notes [Member]

Senior Notes [Member]

Senior Notes [Member]

Senior Notes [Member]

Senior Notes [Member]

Senior Notes [Member]

Senior Notes [Member]

Railroad, Utilities and Energy [Member]

Railroad, Utilities and Energy [Member]

Debentures [Member]

Debentures [Member]

Debentures [Member]

Debentures Due 2023 [Member]

Debentures Due 2043 [Member]

Finance and Financial Products [Member]

Finance and Financial Products [Member]

Senior Notes [Member]

Senior Notes [Member]

Senior Notes [Member]

Railroad, Utilities and Energy [Member]

Railroad, Utilities and Energy [Member]

Railroad, Utilities and Energy [Member]

Term Debt [Member]

Senior Unsecured Notes [Member]

Senior Unsecured Notes [Member]

Senior Unsecured Notes [Member]

Senior Unsecured Notes [Member]

Railroad, Utilities and Energy [Member]

Line of Credit and Commercial Paper Facilities [Member]

Minimum [Member]

Maximum [Member]

Insurance and Other [Member]

Insurance and Other [Member]

Insurance and Other [Member]

Railroad, Utilities and Energy [Member]

Railroad, Utilities and Energy [Member]

Railroad, Utilities and Energy [Member]

Railroad, Utilities and Energy [Member]

Railroad, Utilities and Energy [Member]

Finance and Financial Products [Member]

Finance and Financial Products [Member]

Finance and Financial Products [Member]

NV Energy [Member]

Railroad, Utilities and Energy [Member]

Railroad, Utilities and Energy [Member]

Railroad, Utilities and Energy [Member]

Railroad, Utilities and Energy [Member]

Railroad, Utilities and Energy [Member]

Minimum [Member]

Maximum [Member]

Minimum [Member]

Maximum [Member]

Minimum [Member]

Maximum [Member]

NV Energy [Member]

Minimum [Member]

Maximum [Member]

Debt Instrument [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Principal amount of debt issued

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$2,600,000,000

'

'

'

$2,600,000,000

'

'

'

'

$3,000,000,000

'

'

$1,500,000,000

$1,500,000,000

'

'

$3,450,000,000

'

'

'

'

'

$2,500,000,000

'

$2,000,000,000

'

'

'

'

Debt instrument, interest rate, stated percentage

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

0.80%

4.50%

'

0.80%

4.50%

'

'

'

3.00%

5.15%

'

'

'

'

'

0.95%

4.30%

'

'

'

'

'

'

1.10%

5.15%

'

'

Maturity date, range, start

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'2016

'

'

'2016

'

'

'

'

'

'

'

'

'

'

'

'2017

'

'

'

'

'

'

'2017

'

'

'

'

'

Maturity date, range, end

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'2043

'

'

'2043

'

'

'

'

'

'

'

'

'

'

'

'2043

'

'

'

'

'

'

'2043

'

'

'

'

'

Repayment of long-term debt

2,835,000,000

2,078,000,000

2,307,000,000

1,596,000,000

2,119,000,000

2,335,000,000

3,842,000,000

3,131,000,000

1,959,000,000

'

'

'

'

'

'

2,600,000,000

'

'

'

'

2,600,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Notes payable and other borrowings

12,902,000,000

13,535,000,000

'

46,655,000,000

36,156,000,000

'

12,667,000,000

13,045,000,000

'

8,311,000,000

8,323,000,000

'

8,311,000,000

8,323,000,000

'

'

'

'

'

'

'

'

'

17,006,000,000

14,533,000,000

'

'

'

'

'

11,178,000,000

11,186,000,000

'

'

'

23,033,000,000

17,002,000,000

5,300,000,000

'

'

'

'

'

'

'

Repayment of debt

'

'

'

'

'

'

'

'

'

2,656,000,000

1,751,000,000

2,094,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

3,450,000,000

'

'

'

'

'

'

'

'

'

'

2,000,000,000

'

Unused lines of credit available

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

6,300,000,000

Guarantee obligation

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$3,900,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Income_taxes_Liabilities_Detai

Income taxes - Liabilities (Detail) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Millions, unless otherwise specified
Income Taxes [Line Items]	'	'
Currently payable (receivable)	($395)	($255)
Deferred	57,442	43,883
Other income tax liabilities	692	866
Income taxes, principally deferred	$57,739	$44,494

Income_taxes_Deferred_taxes_De

Income taxes - Deferred taxes (Detail) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Millions, unless otherwise specified
Deferred tax liabilities:	'	'
Investments - unrealized appreciation and cost basis differences	$25,660	$16,075
Deferred charges reinsurance assumed	1,526	1,392
Property, plant and equipment	32,409	29,715
Other deferred tax liabilities	6,278	6,485
Deferred tax liabilities	65,873	53,667
Deferred tax assets:	'	'
Unpaid losses and loss adjustment expenses	-817	-924
Unearned premiums	-682	-660
Accrued liabilities	-3,398	-3,466
Derivative contract liabilities	-374	-1,131
Other deferred tax assets	-3,160	-3,603
Deferred tax assets	-8,431	-9,784
Net deferred tax liability	$57,442	$43,883

Income_taxes_Narrative_Detail

Income taxes - Narrative (Detail) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Income Taxes [Line Items]	'	'
Undistributed earnings of foreign subsidiaries for which no deferred income taxes have been established	$9,300,000,000	'
Unrecognized tax benefits	692,000,000	866,000,000
Unrecognized tax benefits that would impact effective tax rate	$560,000,000	'

Income_taxes_Income_tax_expens

Income taxes - Income tax expense components (Detail) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Income tax expense:	'	'	'
Federal	$8,155	$5,695	$3,474
State	258	384	444
Foreign	538	845	650
Current	5,168	4,711	2,897
Deferred	3,783	2,213	1,671
Total income taxes	$8,951	$6,924	$4,568

Income_taxes_Income_tax_expens1

Income taxes - Income tax expense reconciliation (Detail) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Income tax expense reconciliation	'	'	'
Earnings before income taxes	$28,796	$22,236	$15,314
Hypothetical amounts applicable to above computed at the U.S. federal statutory rate	10,079	7,783	5,360
Dividends received deduction and tax exempt interest	-514	-518	-497
State income taxes, less U.S. federal income tax benefit	168	250	289
Foreign tax rate differences	-256	-280	-208
U.S. income tax credits	-457	-319	-241
Other differences, net	-69	8	-135
Total income taxes	$8,951	$6,924	$4,568

Dividend_restrictions_Insuranc1

Dividend restrictions - Insurance subsidiaries (Detail) (USD $)	12 Months Ended
In Billions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Principal Insurance Subsidiaries [Member]	'	'
Statutory Accounting Practices [Line Items]	'	'
Amount available for payment of dividends without prior regulatory approval before end of 2013	$13	'
United States Based Property and Casualty Insurance Subsidiaries [Member]	'	'
Statutory Accounting Practices [Line Items]	'	'
Statutory shareholders' equity	$129	$106
Number of years for amortizing goodwill under statutory rules	'10 years	'

Fair_value_measurements_Financ

Fair value measurements - Financial assets and liabilities (Detail) (USD $)	Dec. 31, 2013		Dec. 31, 2012
In Millions, unless otherwise specified
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Investments in equity securities	$117,505		$88,346
Investments in fixed maturity securities - carrying value	29,353		37,550
Railroad, Utilities and Energy [Member]	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Notes payable and other borrowings - carrying value	46,655		36,156
Finance and Financial Products [Member]	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Investments in equity securities	938		590
Other investments	5,617		4,882
Loans and finance receivables - carrying value	12,826		12,809
Investments in fixed maturity securities - carrying value	568		842
Derivative contract liabilities	5,331		7,933
Notes payable and other borrowings - carrying value	12,667		13,045
Insurance and Other [Member]	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Investments in equity securities	115,464		87,081
Other investments	12,334		10,184
Investments in fixed maturity securities - carrying value	28,785		36,708
Notes payable and other borrowings - carrying value	12,902		13,535
Other Assets [Member] | Railroad, Utilities and Energy [Member]	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Investments in equity securities	1,103	[1]	675	[1]
Fixed Maturities [Member]	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Investments in fixed maturity securities - carrying value	29,353		37,550
Investments in fixed maturity securities - fair value	29,370		38,425
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	117,438		87,563
Fair Value, Measurements, Recurring [Member] | Quoted Prices (Level 1) [Member] | Other Assets [Member]	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Derivative contract assets	3	[2]	1	[2]
Fair Value, Measurements, Recurring [Member] | Quoted Prices (Level 1) [Member] | Accounts Payable, Accruals and Other Liabilities [Member] | Railroad, Utilities and Energy [Member]	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Derivative contract liabilities	1	[2]	10	[2]
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	60		64
Loans and finance receivables - fair value	454		304
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 - fair value	49,879		42,074
Fair Value, Measurements, Recurring [Member] | Significant Other Observable Inputs (Level 2) [Member] | Finance and Financial Products [Member]	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Notes payable and other borrowings - fair value	12,354		13,194
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 - fair value	13,147		14,284
Fair Value, Measurements, Recurring [Member] | Significant Other Observable Inputs (Level 2) [Member] | Other Assets [Member]	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Derivative contract assets	15	[2]	128	[2]
Fair Value, Measurements, Recurring [Member] | Significant Other Observable Inputs (Level 2) [Member] | Accounts Payable, Accruals and Other Liabilities [Member] | Railroad, Utilities and Energy [Member]	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Derivative contract liabilities	198	[2]	217	[2]
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	7		719
Other investments	17,951		15,066
Loans and finance receivables - fair value	11,548		11,687
Fair Value, Measurements, Recurring [Member] | Significant Unobservable Inputs (Level 3) [Member] | Finance and Financial Products [Member]	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Notes payable and other borrowings - fair value	659		811
Fair Value, Measurements, Recurring [Member] | Significant Unobservable Inputs (Level 3) [Member] | Finance and Financial Products [Member] | Equity Index Put Options [Member]	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Derivative contract liabilities	4,667		7,502
Fair Value, Measurements, Recurring [Member] | Significant Unobservable Inputs (Level 3) [Member] | Finance and Financial Products [Member] | Credit Default Contracts [Member]	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Derivative contract liabilities	648		429
Fair Value, Measurements, Recurring [Member] | Significant Unobservable Inputs (Level 3) [Member] | Heinz Holding [Member]	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Investment in Heinz Holding Preferred Stock - fair value	7,971		'
Fair Value, Measurements, Recurring [Member] | Significant Unobservable Inputs (Level 3) [Member] | Other Assets [Member]	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Derivative contract assets	69	[2]	91	[2]
Fair Value, Measurements, Recurring [Member] | Significant Unobservable Inputs (Level 3) [Member] | Accounts Payable, Accruals and Other Liabilities [Member] | Railroad, Utilities and Energy [Member]	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Derivative contract liabilities	9	[2]	7	[2]
Fair Value, Measurements, Recurring [Member] | Fixed Maturities [Member] | U.S. Treasury, U.S. government corporations and agencies [Member] | Quoted Prices (Level 1) [Member]	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Investments in fixed maturity securities - fair value	2,184		1,225
Fair Value, Measurements, Recurring [Member] | Fixed Maturities [Member] | U.S. Treasury, U.S. government corporations and agencies [Member] | Significant Other Observable Inputs (Level 2) [Member]	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Investments in fixed maturity securities - fair value	473		1,549
Fair Value, Measurements, Recurring [Member] | Fixed Maturities [Member] | U.S. Treasury, U.S. government corporations and agencies [Member] | Significant Unobservable Inputs (Level 3) [Member]	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Investments in fixed maturity securities - fair value	1		1
Fair Value, Measurements, Recurring [Member] | Fixed Maturities [Member] | States, municipalities and political subdivisions [Member] | Significant Other Observable Inputs (Level 2) [Member]	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Investments in fixed maturity securities - fair value	2,345		2,912
Fair Value, Measurements, Recurring [Member] | Fixed Maturities [Member] | States, municipalities and political subdivisions [Member] | Significant Unobservable Inputs (Level 3) [Member]	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Investments in fixed maturity securities - fair value	'		1
Fair Value, Measurements, Recurring [Member] | Fixed Maturities [Member] | Foreign governments [Member] | Quoted Prices (Level 1) [Member]	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Investments in fixed maturity securities - fair value	7,467		4,571
Fair Value, Measurements, Recurring [Member] | Fixed Maturities [Member] | Foreign governments [Member] | Significant Other Observable Inputs (Level 2) [Member]	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Investments in fixed maturity securities - fair value	3,606		6,784
Fair Value, Measurements, Recurring [Member] | Fixed Maturities [Member] | Corporate bonds [Member] | Significant Other Observable Inputs (Level 2) [Member]	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Investments in fixed maturity securities - fair value	10,187		12,011
Fair Value, Measurements, Recurring [Member] | Fixed Maturities [Member] | Corporate bonds [Member] | Significant Unobservable Inputs (Level 3) [Member]	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Investments in fixed maturity securities - fair value	1,067		6,784
Fair Value, Measurements, Recurring [Member] | Fixed Maturities [Member] | Mortgage-backed securities [Member] | Significant Other Observable Inputs (Level 2) [Member]	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Investments in fixed maturity securities - fair value	2,040		2,587
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	117,505		88,346
Other investments	17,951		15,066
Loans and finance receivables - carrying value	12,826		12,809
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 - carrying value	46,655		36,156
Fair Value, Measurements, Recurring [Member] | Carrying Value [Member] | Finance and Financial Products [Member]	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Notes payable and other borrowings - carrying value	12,667		13,045
Fair Value, Measurements, Recurring [Member] | Carrying Value [Member] | Finance and Financial Products [Member] | Equity Index Put Options [Member]	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Derivative contract liabilities	4,667		7,502
Fair Value, Measurements, Recurring [Member] | Carrying Value [Member] | Finance and Financial Products [Member] | Credit Default Contracts [Member]	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Derivative contract liabilities	648		429
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 - carrying value	12,902		13,535
Fair Value, Measurements, Recurring [Member] | Carrying Value [Member] | Heinz Holding [Member]	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Investment in Heinz Holding Preferred Stock - carrying value	7,710		'
Fair Value, Measurements, Recurring [Member] | Carrying Value [Member] | Other Assets [Member]	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Derivative contract assets	87	[2]	220	[2]
Fair Value, Measurements, Recurring [Member] | Carrying Value [Member] | Accounts Payable, Accruals and Other Liabilities [Member] | Railroad, Utilities and Energy [Member]	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Derivative contract liabilities	208	[2]	234	[2]
Fair Value, Measurements, Recurring [Member] | Carrying Value [Member] | Fixed Maturities [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 - carrying value	2,658		2,775
Fair Value, Measurements, Recurring [Member] | Carrying Value [Member] | Fixed Maturities [Member] | States, municipalities and political subdivisions [Member]	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Investments in fixed maturity securities - carrying value	2,345		2,913
Fair Value, Measurements, Recurring [Member] | Carrying Value [Member] | Fixed Maturities [Member] | Foreign governments [Member]	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Investments in fixed maturity securities - carrying value	11,073		11,355
Fair Value, Measurements, Recurring [Member] | Carrying Value [Member] | Fixed Maturities [Member] | Corporate bonds [Member]	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Investments in fixed maturity securities - carrying value	11,237		17,920
Fair Value, Measurements, Recurring [Member] | Carrying Value [Member] | Fixed Maturities [Member] | Mortgage-backed securities [Member]	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Investments in fixed maturity securities - carrying value	2,040		2,587
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	117,505		88,346
Other investments	17,951		15,066
Loans and finance receivables - fair value	12,002		11,991
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 - fair value	49,879		42,074
Fair Value, Measurements, Recurring [Member] | Fair Value [Member] | Finance and Financial Products [Member]	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Notes payable and other borrowings - fair value	13,013		14,005
Fair Value, Measurements, Recurring [Member] | Fair Value [Member] | Finance and Financial Products [Member] | Equity Index Put Options [Member]	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Derivative contract liabilities	4,667		7,502
Fair Value, Measurements, Recurring [Member] | Fair Value [Member] | Finance and Financial Products [Member] | Credit Default Contracts [Member]	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Derivative contract liabilities	648		429
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 - fair value	13,147		14,284
Fair Value, Measurements, Recurring [Member] | Fair Value [Member] | Heinz Holding [Member]	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Investment in Heinz Holding Preferred Stock - fair value	7,971		'
Fair Value, Measurements, Recurring [Member] | Fair Value [Member] | Other Assets [Member]	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Derivative contract assets	87	[2]	220	[2]
Fair Value, Measurements, Recurring [Member] | Fair Value [Member] | Accounts Payable, Accruals and Other Liabilities [Member] | Railroad, Utilities and Energy [Member]	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Derivative contract liabilities	208	[2]	234	[2]
Fair Value, Measurements, Recurring [Member] | Fair Value [Member] | Fixed Maturities [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 - fair value	2,658		2,775
Fair Value, Measurements, Recurring [Member] | Fair Value [Member] | Fixed Maturities [Member] | States, municipalities and political subdivisions [Member]	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Investments in fixed maturity securities - fair value	2,345		2,913
Fair Value, Measurements, Recurring [Member] | Fair Value [Member] | Fixed Maturities [Member] | Foreign governments [Member]	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Investments in fixed maturity securities - fair value	11,073		11,355
Fair Value, Measurements, Recurring [Member] | Fair Value [Member] | Fixed Maturities [Member] | Corporate bonds [Member]	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Investments in fixed maturity securities - fair value	11,254		18,795
Fair Value, Measurements, Recurring [Member] | Fair Value [Member] | Fixed Maturities [Member] | Mortgage-backed securities [Member]	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Investments in fixed maturity securities - fair value	$2,040		$2,587
[1]	Included in other assets.
[2]	Assets are included in other assets and liabilities are included in accounts payable, accruals and other liabilities.

Fair_value_measurements_Signif

Fair value measurements - Significant unobservable inputs (Detail) (Significant Unobservable Inputs (Level 3) [Member], USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Fixed Maturities [Member]	'	'	'
Fair value measurements Significant unobservable inputs [Line Items]	'	'	'
Beginning Balance	$652	$784	$801
Gains (losses) included in earnings	312	'	'
Gains (losses) included in other comprehensive income	-14	5	5
Acquisitions	'	'	17
Acquisitions, dispositions and settlements	'	-8	'
Dispositions and settlements	-578	'	-39
Transfers into (out of) Level 3	'	-129	'
Ending Balance	372	652	784
Equity Securities and Other Investments [Member]	'	'	'
Fair value measurements Significant unobservable inputs [Line Items]	'	'	'
Beginning Balance	15,785	11,691	17,624
Gains (losses) included in earnings	522	'	'
Gains (losses) included in other comprehensive income	3,177	4,094	-2,133
Acquisitions	'	'	5,000
Dispositions and settlements	-31	'	'
Transfers into (out of) Level 3	-1,495	'	-8,800
Ending Balance	17,958	15,785	11,691
Net Derivative Contract (Liabilities) [Member]	'	'	'
Fair value measurements Significant unobservable inputs [Line Items]	'	'	'
Beginning Balance	-7,847	-9,908	-8,222
Gains (losses) included in earnings	2,652	1,873	-2,035
Gains (losses) included in other comprehensive income	-1	'	-3
Gains (losses) included in regulatory assets and liabilities	1	-2	144
Acquisitions	'	'	-68
Acquisitions, dispositions and settlements	'	190	'
Dispositions and settlements	-60	'	275
Transfers into (out of) Level 3	'	'	1
Ending Balance	($5,255)	($7,847)	($9,908)

Fair_value_measurements_Other_

Fair value measurements - Other information (Detail) (Significant Unobservable Inputs (Level 3) [Member], USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013
Discounted Cash Flow Method [Member] | Net Derivative Contract Liabilities [Member] | Credit Default Contracts - States and Municipalities [Member]	'
Fair Value Inputs, Assets, Quantitative Information [Line Items]	'
Fair value of liability	$648
Fair value, unobservable input, credit spreads	1.24%
Pricing Model, Option [Member] | Net Derivative Contract Liabilities [Member] | Equity Index Put Options [Member]	'
Fair Value Inputs, Assets, Quantitative Information [Line Items]	'
Fair value of liability	4,667
Fair value, unobservable input, volatility	21.00%
Other Equity Securities [Member] | Preferred Stock [Member] | Discounted Cash Flow Method [Member]	'
Fair Value Inputs, Assets, Quantitative Information [Line Items]	'
Fair value of asset	12,092
Fair value, unobservable input, expected duration	'7 years
Fair value, unobservable input, discount for transferability restrictions and subordination	0.97%
Other Equity Securities [Member] | Common Stock Warrants [Member] | Pricing Model, Warrant [Member]	'
Fair Value Inputs, Assets, Quantitative Information [Line Items]	'
Fair value of asset	$5,859
Fair value, unobservable input, discount for transferability and hedging restrictions	9.00%

Common_stock_Detail

Common stock (Detail)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Class A [Member]	'	'	'
Class of Stock [Line Items]	'	'	'
Outstanding, beginning of year (in shares)	894,955	938,244	947,460
Outstanding, end of year (in shares)	859,043	894,955	938,244
Treasury shares, beginning of year	-9,573	-98	'
Treasury shares acquired	'	-9,475	-98
Treasury shares, end of year	-9,573	-9,573	-98
Shares issued, beginning of year (in shares)	904,528	938,342	947,460
Conversions of Class A common stock to Class B common stock and exercises of replacement stock options issued in a business acquisition	-35,912	-33,814	-9,118
Shares issued, end of year (in shares)	868,616	904,528	938,342
Class B [Member]	'	'	'
Class of Stock [Line Items]	'	'	'
Outstanding, beginning of year (in shares)	1,121,985,472	1,068,843,376	1,050,990,468
Outstanding, end of year (in shares)	1,177,366,608	1,121,985,472	1,068,843,376
Treasury shares, beginning of year	-1,408,484	-801,985	'
Treasury shares acquired	'	-606,499	-801,985
Treasury shares, end of year	-1,408,484	-1,408,484	-801,985
Shares issued, beginning of year (in shares)	1,123,393,956	1,069,645,361	1,050,990,468
Shares issued to acquire noncontrolling interests	'	'	3,253,472
Conversions of Class A common stock to Class B common stock and exercises of replacement stock options issued in a business acquisition	55,381,136	53,748,595	15,401,421
Shares issued, end of year (in shares)	1,178,775,092	1,123,393,956	1,069,645,361

Common_stock_Parenthetical_Det

Common stock (Parenthetical) (Detail) (USD $)	Dec. 31, 2013
Class A [Member]	'
Class of Stock [Line Items]	'
Common Stock, par value per share	$5
Common Stock, shares authorized	1,650,000
Class B [Member]	'
Class of Stock [Line Items]	'
Common Stock, par value per share	$0.00
Common Stock, shares authorized	3,225,000,000

Common_stock_Narrative_Detail

Common stock - Narrative (Detail) (USD $)	1 Months Ended	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2013
Class B [Member]	'	'
Class of Stock [Line Items]	'	'
Ratio of net earnings per equivalent common share and dividend and distribution rights of Class B shares to Class A shares	'	0.000667
Number of votes entitled per share, number	'	0.0001
Number of shares of Class B stock obtainable from converting one Class A share	'	1,500
Class A [Member]	'	'
Class of Stock [Line Items]	'	'
Number of votes entitled per share, number	'	1
Class A equivalent shares outstanding	1,642,945	1,643,954
Preferred Stock [Member]	'	'
Class of Stock [Line Items]	'	'
Preferred Stock, shares authorized	'	1,000,000
Preferred Stock, shares issued	'	0
Preferred Stock, shares outstanding	'	0
Common Stock [Member]	'	'
Class of Stock [Line Items]	'	'
Shares repurchase, authorization description	'	'In September 2011, Berkshire's Board of Directors ("Berkshire's Board") approved a common stock repurchase program under which Berkshire may repurchase its Class A and Class B shares at prices no higher than a 10% premium over the book value of the shares. In December 2012, Berkshire's Board amended the repurchase program by raising the price limit to no higher than a 20% premium over book value.
Minimum cash equivalent threshold after repurchase of common stock shares, amount	'	$20,000,000,000
Payment for repurchase of common shares	$1,300,000,000	'

Accumulated_other_comprehensiv2

Accumulated other comprehensive income (Detail) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Accumulated Other Comprehensive Income (Loss) [Line Items]	'	'	'
Ending Balance	$44,025	$27,500	'
Portion Attributable to Berkshire Hathaway Shareholders [Member]	'	'	'
Accumulated Other Comprehensive Income (Loss) [Line Items]	'	'	'
Beginning Balance	27,500	17,654	20,583
Other comprehensive income, net before reclassifications	18,044	'	'
Other comprehensive income, net	'	9,846	-3,005
Amounts reclassified from accumulated other comprehensive income	-1,498	'	'
Transactions with noncontrolling interests	-21	'	76
Net changes in current period	16,525	9,846	-2,929
Ending Balance	44,025	27,500	17,654
Unrealized appreciation of investments, net [Member] | Portion Attributable to Berkshire Hathaway Shareholders [Member]	'	'	'
Accumulated Other Comprehensive Income (Loss) [Line Items]	'	'	'
Beginning Balance	29,254	19,626	21,638
Other comprehensive income, net before reclassifications	16,379	'	'
Other comprehensive income, net	'	9,647	-2,144
Amounts reclassified from accumulated other comprehensive income	-1,591	'	'
Transactions with noncontrolling interests	'	-19	132
Net changes in current period	14,788	9,628	-2,012
Ending Balance	44,042	29,254	19,626
Foreign currency translation [Member] | Portion Attributable to Berkshire Hathaway Shareholders [Member]	'	'	'
Accumulated Other Comprehensive Income (Loss) [Line Items]	'	'	'
Beginning Balance	-120	-383	-240
Other comprehensive income, net before reclassifications	25	'	'
Other comprehensive income, net	'	267	-144
Amounts reclassified from accumulated other comprehensive income	-31	'	'
Transactions with noncontrolling interests	-20	-4	1
Net changes in current period	-26	263	-143
Ending Balance	-146	-120	-383
Prior service and actuarial gains/losses of defined benefit pension plans [Member] | Portion Attributable to Berkshire Hathaway Shareholders [Member]	'	'	'
Accumulated Other Comprehensive Income (Loss) [Line Items]	'	'	'
Beginning Balance	-1,601	-1,589	-853
Other comprehensive income, net before reclassifications	1,534	'	'
Other comprehensive income, net	'	-21	-720
Amounts reclassified from accumulated other comprehensive income	114	'	'
Transactions with noncontrolling interests	-1	9	-16
Net changes in current period	1,647	-12	-736
Ending Balance	46	-1,601	-1,589
Other AOCI transactions [Member] | Portion Attributable to Berkshire Hathaway Shareholders [Member]	'	'	'
Accumulated Other Comprehensive Income (Loss) [Line Items]	'	'	'
Beginning Balance	-33	'	38
Other comprehensive income, net before reclassifications	106	'	'
Other comprehensive income, net	'	-47	3
Amounts reclassified from accumulated other comprehensive income	10	'	'
Transactions with noncontrolling interests	'	14	-41
Net changes in current period	116	-33	-38
Ending Balance	$83	($33)	'

Accumulated_other_comprehensiv3

Accumulated other comprehensive income - Reclassified Amounts (Detail) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]	'	'	'
Investment gains/losses	$4,065	$1,462	$1,274
Reclassifications before income taxes	28,796	22,236	15,314
Applicable income taxes	8,951	6,924	4,568
Total amounts reclassified from other comprehensive income into net earnings	19,845	15,312	10,746
Insurance and Other [Member]	'	'	'
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]	'	'	'
Investment gains/losses	3,881	990	1,065
Finance and Financial Products [Member]	'	'	'
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]	'	'	'
Investment gains/losses	184	472	209
Portion Attributable to Berkshire Hathaway Shareholders [Member] | Reclassification out of Accumulated Other Comprehensive Income [Member]	'	'	'
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]	'	'	'
Other	153	'	'
Reclassifications before income taxes	-2,294	'	'
Applicable income taxes	-796	'	'
Total amounts reclassified from other comprehensive income into net earnings	-1,498	'	'
Portion Attributable to Berkshire Hathaway Shareholders [Member] | Reclassification out of Accumulated Other Comprehensive Income [Member] | Insurance and Other [Member]	'	'	'
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]	'	'	'
Investment gains/losses	-2,382	'	'
Portion Attributable to Berkshire Hathaway Shareholders [Member] | Reclassification out of Accumulated Other Comprehensive Income [Member] | Finance and Financial Products [Member]	'	'	'
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]	'	'	'
Investment gains/losses	-65	'	'
Unrealized appreciation of investments, net [Member] | Portion Attributable to Berkshire Hathaway Shareholders [Member] | Reclassification out of Accumulated Other Comprehensive Income [Member]	'	'	'
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]	'	'	'
Reclassifications before income taxes	-2,447	'	'
Applicable income taxes	-856	'	'
Total amounts reclassified from other comprehensive income into net earnings	-1,591	'	'
Unrealized appreciation of investments, net [Member] | Portion Attributable to Berkshire Hathaway Shareholders [Member] | Reclassification out of Accumulated Other Comprehensive Income [Member] | Insurance and Other [Member]	'	'	'
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]	'	'	'
Investment gains/losses	-2,382	'	'
Unrealized appreciation of investments, net [Member] | Portion Attributable to Berkshire Hathaway Shareholders [Member] | Reclassification out of Accumulated Other Comprehensive Income [Member] | Finance and Financial Products [Member]	'	'	'
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]	'	'	'
Investment gains/losses	-65	'	'
Foreign currency translation [Member] | Portion Attributable to Berkshire Hathaway Shareholders [Member] | Reclassification out of Accumulated Other Comprehensive Income [Member]	'	'	'
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]	'	'	'
Other	-31	'	'
Reclassifications before income taxes	-31	'	'
Total amounts reclassified from other comprehensive income into net earnings	-31	'	'
Prior service and actuarial gains/losses of defined benefit pension plans [Member] | Portion Attributable to Berkshire Hathaway Shareholders [Member] | Reclassification out of Accumulated Other Comprehensive Income [Member]	'	'	'
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]	'	'	'
Other	167	'	'
Reclassifications before income taxes	167	'	'
Applicable income taxes	53	'	'
Total amounts reclassified from other comprehensive income into net earnings	114	'	'
Other AOCI transactions [Member] | Portion Attributable to Berkshire Hathaway Shareholders [Member] | Reclassification out of Accumulated Other Comprehensive Income [Member]	'	'	'
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]	'	'	'
Other	17	'	'
Reclassifications before income taxes	17	'	'
Applicable income taxes	7	'	'
Total amounts reclassified from other comprehensive income into net earnings	$10	'	'

Pension_plans_Net_periodic_pen

Pension plans - Net periodic pension expense (Detail) (Pension Plans, Defined Benefit [Member], USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Pension Plans, Defined Benefit [Member]	'	'	'
Components of net periodic pension expense	'	'	'
Service cost	$254	$247	$191
Interest cost	547	583	568
Expected return on plan assets	-634	-610	-579
Amortization of actuarial losses and other	225	220	102
Net pension expense	$392	$440	$282

Pension_plans_Defined_benefit_

Pension plans - Defined benefit pension plans - Narrative (Detail) (Pension Plans, Defined Benefit [Member], USD $)	12 Months Ended
	Dec. 31, 2013
Pension Plans, Defined Benefit [Member]	'
Defined Benefit Plan Disclosure [Line Items]	'
Projected benefit obligation for unfunded plans	$1,000,000,000
Estimated future benefit payments	'
2014	787,000,000
2015	802,000,000
2016	805,000,000
2017	816,000,000
2018	823,000,000
2019 - 2023	4,253,000,000
Expected contribution to pension plans during the next year	$276,000,000

Pension_plans_Projected_benefi

Pension plans- Projected benefit obligation, plan assets and net funded status (Detail) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
MidAmerican Pension Plan [Member]	'	'	'
Benefit Obligations	'	'	'
Accumulated benefit obligation at end of year	$4,664	$4,037	'
PBO at beginning of year	4,284	3,863	'
Service cost	46	44	'
Interest cost	172	183	'
Benefits paid	-275	-219	'
Business acquisitions	823	'	'
Actuarial (gains) or losses and other	-44	413	'
PBO at end of year	5,006	4,284	'
Plan Assets	'	'	'
Plan assets at beginning of year	3,651	3,245	'
Employer contributions	150	193	'
Benefits paid	-275	-219	'
Actual return on plan assets	497	341	'
Business acquisitions	818	'	'
Other	47	91	'
Plan assets at end of year	4,888	3,651	'
Net funded status - net liability	118	633	'
All Other Pension Plans [Member]	'	'	'
Benefit Obligations	'	'	'
Accumulated benefit obligation at end of year	8,101	8,878	'
PBO at beginning of year	9,789	9,129	'
Service cost	208	203	'
Interest cost	375	400	'
Benefits paid	-505	-660	'
Business acquisitions	'	8	'
Actuarial (gains) or losses and other	-975	709	'
PBO at end of year	8,892	9,789	'
Plan Assets	'	'	'
Plan assets at beginning of year	6,785	5,905	'
Employer contributions	274	456	'
Benefits paid	-505	-660	'
Actual return on plan assets	1,849	1,088	'
Business acquisitions	'	6	'
Other	-14	-10	'
Plan assets at end of year	8,389	6,785	'
Net funded status - net liability	503	3,004	'
Pension Plans, Defined Benefit [Member]	'	'	'
Benefit Obligations	'	'	'
Accumulated benefit obligation at end of year	12,765	12,915	'
PBO at beginning of year	14,073	12,992	'
Service cost	254	247	191
Interest cost	547	583	568
Benefits paid	-780	-879	'
Business acquisitions	823	8	'
Actuarial (gains) or losses and other	-1,019	1,122	'
PBO at end of year	13,898	14,073	12,992
Plan Assets	'	'	'
Plan assets at beginning of year	10,436	9,150	'
Employer contributions	424	649	'
Benefits paid	-780	-879	'
Actual return on plan assets	2,346	1,429	'
Business acquisitions	818	6	'
Other	33	81	'
Plan assets at end of year	13,277	10,436	9,150
Net funded status - net liability	$621	$3,637	'

Pension_plans_Additional_tabul

Pension plans - Additional tabular disclosures (Detail) (Pension Plans, Defined Benefit [Member], USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Amounts recognized in the Consolidated Balance Sheets:	'	'
Unfunded defined benefit pension cost obligations	$621	$3,637
Amounts recognized in other comprehensive income:	'	'
Accumulated other comprehensive income (loss), beginning of year	-2,516	-2,521
Amount included in net periodic pension expense	167	130
Gains (losses) current period and other	2,435	-125
Accumulated other comprehensive income (loss), end of year	86	-2,516
Assumptions applicable to pension benefit obligations and pension expense:	'	'
Discount rate	4.60%	4.00%
Expected long-term rate of return on plan assets	6.70%	6.60%
Rate of compensation increase	3.50%	3.60%
Discount rate applicable to pension expense	4.10%	4.50%
Accounts Payable, Accruals and Other Liabilities [Member]	'	'
Amounts recognized in the Consolidated Balance Sheets:	'	'
Unfunded defined benefit pension cost obligations	1,287	3,441
Losses and Loss Adjustment Expenses [Member]	'	'
Amounts recognized in the Consolidated Balance Sheets:	'	'
Unfunded defined benefit pension cost obligations	309	256
Other Assets [Member]	'	'
Amounts recognized in the Consolidated Balance Sheets:	'	'
Excess of plan assets over plan obligations	($975)	($60)

Pension_plans_Fair_value_of_pl

Pension plans - Fair value of plan assets (Detail) (Pension Plans, Defined Benefit [Member], USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
In Millions, unless otherwise specified
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Fair value of plan assets	$13,277	$10,436	$9,150
Cash and Cash Equivalents [Member]	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Fair value of plan assets	595	900	'
Equity Securities [Member]	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Fair value of plan assets	7,844	5,444	'
Government Obligations [Member]	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Fair value of plan assets	891	899	'
Other Fixed Maturity Securities [Member]	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Fair value of plan assets	901	790	'
Investment Funds and Other [Member]	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Fair value of plan assets	3,046	2,403	'
Quoted Prices (Level 1) [Member]	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Fair value of plan assets	9,304	6,596	'
Quoted Prices (Level 1) [Member] | Cash and Cash Equivalents [Member]	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Fair value of plan assets	355	345	'
Quoted Prices (Level 1) [Member] | Equity Securities [Member]	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Fair value of plan assets	7,684	5,211	'
Quoted Prices (Level 1) [Member] | Government Obligations [Member]	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Fair value of plan assets	607	529	'
Quoted Prices (Level 1) [Member] | Other Fixed Maturity Securities [Member]	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Fair value of plan assets	81	92	'
Quoted Prices (Level 1) [Member] | Investment Funds and Other [Member]	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Fair value of plan assets	577	419	'
Significant Other Observable Inputs (Level 2) [Member]	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Fair value of plan assets	3,660	3,508	'
Significant Other Observable Inputs (Level 2) [Member] | Cash and Cash Equivalents [Member]	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Fair value of plan assets	240	555	'
Significant Other Observable Inputs (Level 2) [Member] | Equity Securities [Member]	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Fair value of plan assets	160	233	'
Significant Other Observable Inputs (Level 2) [Member] | Government Obligations [Member]	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Fair value of plan assets	284	370	'
Significant Other Observable Inputs (Level 2) [Member] | Other Fixed Maturity Securities [Member]	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Fair value of plan assets	820	698	'
Significant Other Observable Inputs (Level 2) [Member] | Investment Funds and Other [Member]	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Fair value of plan assets	2,156	1,652	'
Significant Unobservable Inputs (Level 3) [Member]	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Fair value of plan assets	313	332	'
Significant Unobservable Inputs (Level 3) [Member] | Investment Funds and Other [Member]	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Fair value of plan assets	$313	$332	'

Pension_plans_Defined_contribu

Pension plans - Defined contribution pension plans - Narrative (Detail) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Other Retirement Plans [Line Items]	'	'	'
Contributions to defined contribution plans	$690	$637	$572

Contingencies_and_Commitments_1

Contingencies and Commitments - Narrative (Detail) (USD $)

12 Months Ended

12 Months Ended

1 Months Ended

0 Months Ended

8 Months Ended

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Feb. 25, 2014

Dec. 30, 2013

Feb. 25, 2014

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2010

Dec. 31, 2008

Jan. 31, 2014

Apr. 29, 2013

Dec. 31, 2013

Berkshire Hathaway Insurance Group [Member]

Berkshire Hathaway Insurance Group [Member]

Berkadia Commercial Mortgage (investee) [Member]

PSPI [Member]

PSX [Member]

PSX [Member]

Leucadia National Corporation (venture partner) [Member]

Marmon [Member]

Marmon [Member]

Marmon [Member]

Marmon [Member]

Marmon [Member]

IMC International Metalworking Companies B.V. [Member]

IMC International Metalworking Companies B.V. [Member]

Surety bonds [Member]

Subsequent Event [Member]

PSPI [Member]

PSPI [Member]

Berkadia Commercial Mortgage (investee) [Member]

IMI plc Beverage Dispensing and Merchandising Operations [Member]

Subsequent Event [Member]

Subsequent Event [Member]

Commitments and Contingencies [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Operating leases, rent expense

$1,396,000,000

$1,401,000,000

$1,288,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Purchase commitments

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Purchase commitments - 2014

15,500,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Purchase commitments - 2015

6,400,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Purchase commitments - 2016

4,100,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Purchase commitments - 2017

3,800,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Purchase commitments - 2018

3,500,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Purchase commitments - After 2018

17,000,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Percentage of shares owned after stock transactions

'

'

'

'

'

'

'

'

'

'

'

'

'

63.60%

'

'

100.00%

Acquisition of noncontrolling interests outstanding, percentage

'

'

'

'

'

'

'

'

'

'

9.70%

9.80%

16.60%

'

'

'

'

Payment to acquire noncontrolling interest

'

'

'

'

'

'

'

'

'

'

'

1,400,000,000

1,500,000,000

'

'

2,050,000,000

'

Aggregate consideration for acquisition of noncontrolling interest

'

'

'

'

'

'

'

'

'

'

1,470,000,000

'

'

'

'

'

'

Consideration payable for acquisition of noncontrolling interest

'

'

'

'

'

'

'

'

'

'

1,200,000,000

'

'

'

'

'

'

Reduction of shareholders' equity for purchase of noncontrolling interests

1,800,000,000

700,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Estimated cost to acquire certain equity ownership interests of less than wholly-owned subsidiaries

3,100,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Aggregate consideration paid for acquisitions

6,431,000,000

3,188,000,000

8,685,000,000

'

'

'

'

'

'

'

'

'

'

'

1,100,000,000

'

'

Maximum number of shares agreed to exchange

'

'

'

'

'

'

'

20,668,118

'

'

'

'

'

'

'

'

'

Percentage of acquiree's common stock acquired

'

'

'

'

'

'

100.00%

'

'

'

'

'

'

'

'

'

'

Number of shares exchanged

'

'

'

'

'

'

'

'

17,422,615

'

'

'

'

'

'

'

'

Cash and cash equivalents acquired

'

'

'

'

'

'

450,000,000

'

'

'

'

'

'

'

'

'

'

Voting interest in investee

'

'

'

'

'

50.00%

'

'

'

50.00%

'

'

'

'

'

'

'

Guarantee obligation, maximum amount of exposure

'

'

'

'

2,500,000,000

'

'

'

'

'

'

'

'

'

'

'

'

Reimbursement rate from joint venture partner of Company's surety bond claim losses

'

'

'

50.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

Commercial paper outstanding

'

'

'

'

'

$2,470,000,000

'

'

'

'

'

'

'

'

'

'

'

Contingencies_and_Commitments_2

Contingencies and Commitments - Operating leases minimum payments (Detail) (USD $)	Dec. 31, 2013
In Millions, unless otherwise specified
Minimum rental payments for operating leases	'
2014	$1,245
2015	1,094
2016	967
2017	822
2018	691
After 2018	3,795
Future minimum rental payments, total	$8,614

Business_segment_data_Detail

Business segment data (Detail) (USD $)	3 Months Ended								12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Segment Reporting Information [Line Items]	'	'	'	'	'	'	'	'	'	'	'
Total earnings before income taxes	'	'	'	'	'	'	'	'	$28,796	$22,236	$15,314
Revenues	47,049	46,541	44,693	43,867	44,720	41,050	38,546	38,147	182,150	162,463	143,688
Capital expenditures	'	'	'	'	'	'	'	'	11,087	9,775	8,191
Goodwill at year-end	57,011	'	'	'	54,523	'	'	'	57,011	54,523	53,213
Total assets	484,931	'	'	'	427,452	'	'	'	484,931	427,452	392,647
Operating Businesses [Member]	'	'	'	'	'	'	'	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'	'	'	'	'	'	'	'
Earnings before income taxes from operating businesses	'	'	'	'	'	'	'	'	23,263	20,079	17,184
Revenues	'	'	'	'	'	'	'	'	175,758	158,966	144,080
Capital expenditures	'	'	'	'	'	'	'	'	11,087	9,775	8,191
Depreciation of tangible assets	'	'	'	'	'	'	'	'	5,418	5,146	4,683
Goodwill at year-end	57,011	'	'	'	54,523	'	'	'	57,011	54,523	'
Identifiable assets at year-end	411,281	'	'	'	361,584	'	'	'	411,281	361,584	331,546
Operating Businesses [Member] | Geico [Member]	'	'	'	'	'	'	'	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'	'	'	'	'	'	'	'
Earnings before income taxes from operating businesses	'	'	'	'	'	'	'	'	1,127	680	576
Premiums earned	'	'	'	'	'	'	'	'	18,572	16,740	15,363
Goodwill at year-end	1,372	'	'	'	1,372	'	'	'	1,372	1,372	'
Identifiable assets at year-end	39,568	'	'	'	30,986	'	'	'	39,568	30,986	27,253
Operating Businesses [Member] | General Re [Member]	'	'	'	'	'	'	'	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'	'	'	'	'	'	'	'
Earnings before income taxes from operating businesses	'	'	'	'	'	'	'	'	283	355	144
Premiums earned	'	'	'	'	'	'	'	'	5,984	5,870	5,816
Goodwill at year-end	13,532	'	'	'	13,532	'	'	'	13,532	13,532	'
Identifiable assets at year-end	29,956	'	'	'	30,477	'	'	'	29,956	30,477	28,442
Operating Businesses [Member] | Berkshire Hathaway Reinsurance Group [Member]	'	'	'	'	'	'	'	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'	'	'	'	'	'	'	'
Earnings before income taxes from operating businesses	'	'	'	'	'	'	'	'	1,294	304	-714
Premiums earned	'	'	'	'	'	'	'	'	8,786	9,672	9,147
Operating Businesses [Member] | Berkshire Hathaway Primary Group [Member]	'	'	'	'	'	'	'	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'	'	'	'	'	'	'	'
Earnings before income taxes from operating businesses	'	'	'	'	'	'	'	'	385	286	242
Premiums earned	'	'	'	'	'	'	'	'	3,342	2,263	1,749
Operating Businesses [Member] | Berkshire Hathaway Insurance Group Investment Income [Member]	'	'	'	'	'	'	'	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'	'	'	'	'	'	'	'
Earnings before income taxes from operating businesses	'	'	'	'	'	'	'	'	4,713	4,454	4,725
Interest, dividend and other investment income	'	'	'	'	'	'	'	'	4,735	4,474	4,746
Operating Businesses [Member] | Berkshire Hathaway Insurance Group [Member]	'	'	'	'	'	'	'	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'	'	'	'	'	'	'	'
Earnings before income taxes from operating businesses	'	'	'	'	'	'	'	'	7,802	6,079	4,973
Revenues	'	'	'	'	'	'	'	'	41,419	39,019	36,821
Capital expenditures	'	'	'	'	'	'	'	'	89	61	40
Depreciation of tangible assets	'	'	'	'	'	'	'	'	58	57	56
Goodwill at year-end	15,511	'	'	'	15,511	'	'	'	15,511	15,511	'
Identifiable assets at year-end	208,004	'	'	'	180,282	'	'	'	208,004	180,282	160,608
Operating Businesses [Member] | BNSF [Member]	'	'	'	'	'	'	'	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'	'	'	'	'	'	'	'
Earnings before income taxes from operating businesses	'	'	'	'	'	'	'	'	5,928	5,377	4,741
Revenues	'	'	'	'	'	'	'	'	22,014	20,835	19,548
Capital expenditures	'	'	'	'	'	'	'	'	3,918	3,548	3,325
Depreciation of tangible assets	'	'	'	'	'	'	'	'	1,655	1,573	1,480
Goodwill at year-end	14,819	'	'	'	14,836	'	'	'	14,819	14,836	'
Identifiable assets at year-end	59,842	'	'	'	56,839	'	'	'	59,842	56,839	55,282
Operating Businesses [Member] | Finance and Financial Products Reportable Segment [Member]	'	'	'	'	'	'	'	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'	'	'	'	'	'	'	'
Earnings before income taxes from operating businesses	'	'	'	'	'	'	'	'	985	848	774
Revenues	'	'	'	'	'	'	'	'	4,291	4,110	4,014
Capital expenditures	'	'	'	'	'	'	'	'	251	367	331
Depreciation of tangible assets	'	'	'	'	'	'	'	'	182	184	180
Goodwill at year-end	1,036	'	'	'	1,036	'	'	'	1,036	1,036	'
Identifiable assets at year-end	25,163	'	'	'	24,412	'	'	'	25,163	24,412	23,919
Operating Businesses [Member] | Marmon [Member]	'	'	'	'	'	'	'	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'	'	'	'	'	'	'	'
Earnings before income taxes from operating businesses	'	'	'	'	'	'	'	'	1,176	1,137	992
Revenues	'	'	'	'	'	'	'	'	6,979	7,171	6,925
Capital expenditures	'	'	'	'	'	'	'	'	847	817	514
Depreciation of tangible assets	'	'	'	'	'	'	'	'	498	479	484
Goodwill at year-end	800	'	'	'	814	'	'	'	800	814	'
Identifiable assets at year-end	11,767	'	'	'	11,230	'	'	'	11,767	11,230	10,597
Operating Businesses [Member] | McLane Company [Member]	'	'	'	'	'	'	'	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'	'	'	'	'	'	'	'
Earnings before income taxes from operating businesses	'	'	'	'	'	'	'	'	486	403	370
Revenues	'	'	'	'	'	'	'	'	45,930	37,437	33,279
Capital expenditures	'	'	'	'	'	'	'	'	225	225	188
Depreciation of tangible assets	'	'	'	'	'	'	'	'	159	149	129
Goodwill at year-end	701	'	'	'	705	'	'	'	701	705	'
Identifiable assets at year-end	5,209	'	'	'	5,090	'	'	'	5,209	5,090	4,107
Operating Businesses [Member] | MidAmerican [Member]	'	'	'	'	'	'	'	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'	'	'	'	'	'	'	'
Earnings before income taxes from operating businesses	'	'	'	'	'	'	'	'	1,806	1,644	1,659
Revenues	'	'	'	'	'	'	'	'	12,743	11,747	11,291
Capital expenditures	'	'	'	'	'	'	'	'	4,307	3,380	2,684
Depreciation of tangible assets	'	'	'	'	'	'	'	'	1,577	1,440	1,333
Goodwill at year-end	7,784	'	'	'	5,377	'	'	'	7,784	5,377	'
Identifiable assets at year-end	62,189	'	'	'	46,856	'	'	'	62,189	46,856	42,039
Operating Businesses [Member] | Other Businesses [Member]	'	'	'	'	'	'	'	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'	'	'	'	'	'	'	'
Earnings before income taxes from operating businesses	'	'	'	'	'	'	'	'	5,080	4,591	3,675
Revenues	'	'	'	'	'	'	'	'	42,382	38,647	32,202
Capital expenditures	'	'	'	'	'	'	'	'	1,450	1,377	1,109
Depreciation of tangible assets	'	'	'	'	'	'	'	'	1,289	1,264	1,021
Goodwill at year-end	16,360	'	'	'	16,244	'	'	'	16,360	16,244	'
Identifiable assets at year-end	39,107	'	'	'	36,875	'	'	'	39,107	36,875	34,994
Operating Businesses [Member] | Berkshire Hathaway Reinsurance and Primary Groups [Member]	'	'	'	'	'	'	'	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'	'	'	'	'	'	'	'
Goodwill at year-end	607	'	'	'	607	'	'	'	607	607	'
Identifiable assets at year-end	138,480	'	'	'	118,819	'	'	'	138,480	118,819	104,913
Intersegment Eliminations and Other Reconciling Items [Member]	'	'	'	'	'	'	'	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'	'	'	'	'	'	'	'
Interest expense	'	'	'	'	'	'	'	'	-303	-271	-221
Earnings before income taxes from operating businesses	'	'	'	'	'	'	'	'	-837	-997	-819
Investment and derivative gains/losses	'	'	'	'	'	'	'	'	6,673	3,425	-830
Revenues	'	'	'	'	'	'	'	'	-281	72	438
Identifiable assets at year-end	$16,639	'	'	'	$11,345	'	'	'	$16,639	$11,345	$7,888

Business_segment_data_Insuranc

Business segment data - Insurance premiums by geographic area (Detail) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Property/Casualty [Member]	'	'	'
Segment Reporting Information [Line Items]	'	'	'
Premiums written	$30,911	$29,892	$27,837
Property/Casualty [Member] | United States [Member]	'	'	'
Segment Reporting Information [Line Items]	'	'	'
Premiums written	25,704	23,186	22,253
Property/Casualty [Member] | Western Europe [Member]	'	'	'
Segment Reporting Information [Line Items]	'	'	'
Premiums written	2,234	4,387	4,495
Property/Casualty [Member] | All Other Geographic Areas [Member]	'	'	'
Segment Reporting Information [Line Items]	'	'	'
Premiums written	2,973	2,319	1,089
Life/Health [Member]	'	'	'
Segment Reporting Information [Line Items]	'	'	'
Premiums written	6,299	5,835	5,070
Life/Health [Member] | United States [Member]	'	'	'
Segment Reporting Information [Line Items]	'	'	'
Premiums written	3,934	3,504	3,100
Life/Health [Member] | Western Europe [Member]	'	'	'
Segment Reporting Information [Line Items]	'	'	'
Premiums written	1,339	1,114	880
Life/Health [Member] | All Other Geographic Areas [Member]	'	'	'
Segment Reporting Information [Line Items]	'	'	'
Premiums written	$1,026	$1,217	$1,090

Business_segment_data_Narrativ

Business segment data - Narrative (Detail) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
United States [Member]	'	'	'
Segment Reporting Information [Line Items]	'	'	'
Percentage of property, plant and equipment, net, by geographic area	92.00%	'	'
Railroad, Utilities and Energy [Member] | United States [Member]	'	'	'
Segment Reporting Information [Line Items]	'	'	'
Percentage of revenue by geographic area to reported revenue	96.00%	96.00%	96.00%
Insurance and Other [Member]	'	'	'
Segment Reporting Information [Line Items]	'	'	'
Sales and service revenues	94,806,000,000	83,268,000,000	72,803,000,000
Insurance and Other [Member] | Swiss Reinsurance Company Limited [Member]	'	'	'
Segment Reporting Information [Line Items]	'	'	'
Premiums earned, property and casualty	'	3,400,000,000	2,900,000,000
Insurance and Other [Member] | Wal-Mart Stores, Inc. [Member]	'	'	'
Segment Reporting Information [Line Items]	'	'	'
Sales and service revenues	13,000,000,000	12,000,000,000	12,000,000,000
Insurance and Other [Member] | United States [Member] | Sales and Service Revenues [Member]	'	'	'
Segment Reporting Information [Line Items]	'	'	'
Percentage of revenue by geographic area to reported revenue	85.00%	84.00%	86.00%
Insurance and Other [Member] | United States [Member] | Swiss Re Life and Health America [Member]	'	'	'
Segment Reporting Information [Line Items]	'	'	'
Premiums written, life and health	'	1,500,000,000	1,500,000,000
Premiums earned, life and health	'	1,500,000,000	1,500,000,000

Business_segment_data_Insuranc1

Business segment data - Insurance premiums by type (Detail) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Property/Casualty [Member]	'	'	'
Segment Reporting Information [Line Items]	'	'	'
Premiums written - Direct	$24,292	$20,796	$18,512
Premiums written - Assumed	7,339	9,668	9,867
Premiums written - Ceded	-720	-572	-542
Premiums written	30,911	29,892	27,837
Premiums earned - Direct	23,267	20,204	18,038
Premiums earned - Assumed	7,928	9,142	9,523
Premiums earned - Ceded	-797	-600	-522
Premiums earned	30,398	28,746	27,039
Life/Health [Member]	'	'	'
Segment Reporting Information [Line Items]	'	'	'
Premiums written - Direct	931	554	67
Premiums written - Assumed	5,437	5,391	5,133
Premiums written - Ceded	-69	-110	-130
Premiums written	6,299	5,835	5,070
Premiums earned - Direct	931	554	67
Premiums earned - Assumed	5,425	5,356	5,099
Premiums earned - Ceded	-70	-111	-130
Premiums earned	$6,286	$5,799	$5,036

Quarterly_data_Detail

Quarterly data (Detail) (USD $)	3 Months Ended																12 Months Ended
In Millions, except Per Share data, unless otherwise specified	Dec. 31, 2013		Sep. 30, 2013		Jun. 30, 2013		Mar. 31, 2013		Dec. 31, 2012		Sep. 30, 2012		Jun. 30, 2012		Mar. 31, 2012		Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Quarterly Financial Information [Line Items]	'		'		'		'		'		'		'		'		'	'	'
Revenues	$47,049		$46,541		$44,693		$43,867		$44,720		$41,050		$38,546		$38,147		$182,150	$162,463	$143,688
Net earnings attributable to Berkshire shareholders	4,990	[1]	5,053	[1]	4,541	[1]	4,892	[1]	4,551	[1]	3,920	[1]	3,108	[1]	3,245	[1]	19,476	14,824	10,254
Net earnings attributable to Berkshire shareholders per equivalent Class A common share	$3,035		$3,074		$2,763		$2,977		$2,757		$2,373		$1,882		$1,966		'	'	'
Investment and derivative gains/losses	$1,214		$1,391		$622		$1,110		$1,738		$521		($612)		$580		'	'	'
[1]	Includes realized investment gains/losses, other-than-temporary impairment losses on investments and derivative gains/losses. Derivative gains/losses include significant amounts related to non-cash changes in the fair value of long-term contracts arising from short-term changes in equity prices, interest rates and foreign currency rates, among other factors. After-tax investment and derivative gains/losses for the periods presented above are as follows (in millions): 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter Investment and derivative gains/losses - 2013 $ 1,110 $ 622 $ 1,391 $ 1,214 Investment and derivative gains/losses - 2012 580 (612 ) 521 1,738

Condensed_Financial_Informatio1

Condensed Financial Information - Balance Sheets (Detail) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
In Millions, unless otherwise specified
Assets:	'	'	'	'
Cash and cash equivalents	$48,186	$46,992	$37,299	$38,227
Total assets	484,931	427,452	392,647	'
Liabilities and Shareholders' Equity:	'	'	'	'
Total liabilities	260,446	235,864	'	'
Berkshire Hathaway shareholders' equity	221,890	187,647	'	'
Total liabilities and stockholders' equity	484,931	427,452	'	'
Berkshire Hathaway (Parent) [Member]	'	'	'	'
Assets:	'	'	'	'
Cash and cash equivalents	3,412	10,557	7,289	6,616
Investments in fixed maturity and equity securities	178	66	'	'
Investments in and advances to/from consolidated subsidiaries	215,465	185,996	'	'
Investments in H.J. Heinz Holding Corporation	12,111	'	'	'
Other assets	97	51	'	'
Total assets	231,263	196,670	'	'
Liabilities and Shareholders' Equity:	'	'	'	'
Accounts payable, accrued interest and other liabilities	209	277	'	'
Income taxes	853	423	'	'
Notes payable and other borrowings	8,311	8,323	'	'
Total liabilities	9,373	9,023	'	'
Berkshire Hathaway shareholders' equity	221,890	187,647	'	'
Total liabilities and stockholders' equity	$231,263	$196,670	'	'

Condensed_Financial_Informatio2

Condensed Financial Information - Statements of Earnings and Comprehensive Income (Detail) (USD $)

3 Months Ended

12 Months Ended

In Millions, unless otherwise specified

Dec. 31, 2013

Sep. 30, 2013

Jun. 30, 2013

Mar. 31, 2013

Dec. 31, 2012

Sep. 30, 2012

Jun. 30, 2012

Mar. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

From consolidated subsidiaries:

'

'

'

'

'

'

'

'

'

'

'

Total revenues

$47,049

$46,541

$44,693

$43,867

$44,720

$41,050

$38,546

$38,147

$182,150

$162,463

$143,688

Cost and expense items:

'

'

'

'

'

'

'

'

'

'

'

Income taxes

'

'

'

'

'

'

'

'

8,951

6,924

4,568

Total costs and expenses

'

'

'

'

'

'

'

'

153,354

140,227

128,374

Net earnings attributable to Berkshire Hathaway shareholders

4,990

[1]

5,053

[1]

4,541

[1]

4,892

[1]

4,551

[1]

3,920

[1]

3,108

[1]

3,245

[1]

19,476

14,824

10,254

Comprehensive income attributable to Berkshire Hathaway shareholders

'

'

'

'

'

'

'

'

36,022

24,670

7,249

Berkshire Hathaway (Parent) [Member]

'

'

'

'

'

'

'

'

'

'

'

From consolidated subsidiaries:

'

'

'

'

'

'

'

'

'

'

'

Dividends and distributions

'

'

'

'

'

'

'

'

6,158

6,799

5,883

Undistributed earnings

'

'

'

'

'

'

'

'

13,657

8,301

4,546

Total income from consolidated subsidiaries

'

'

'

'

'

'

'

'

19,815

15,100

10,429

Other income

'

'

'

'

'

'

'

'

229

88

101

Total revenues

'

'

'

'

'

'

'

'

20,044

15,188

10,530

Cost and expense items:

'

'

'

'

'

'

'

'

'

'

'

General and administrative

'

'

'

'

'

'

'

'

94

133

66

Interest expense

'

'

'

'

'

'

'

'

228

196

146

Income taxes

'

'

'

'

'

'

'

'

246

35

64

Total costs and expenses

'

'

'

'

'

'

'

'

568

364

276

Net earnings attributable to Berkshire Hathaway shareholders

'

'

'

'

'

'

'

'

19,476

14,824

10,254

Other comprehensive income attributable to Berkshire Hathaway shareholders

'

'

'

'

'

'

'

'

16,546

9,846

-3,005

Comprehensive income attributable to Berkshire Hathaway shareholders

'

'

'

'

'

'

'

'

$36,022

$24,670

$7,249

[1]

Includes realized investment gains/losses, other-than-temporary impairment losses on investments and derivative gains/losses. Derivative gains/losses include significant amounts related to non-cash changes in the fair value of long-term contracts arising from short-term changes in equity prices, interest rates and foreign currency rates, among other factors. After-tax investment and derivative gains/losses for the periods presented above are as follows (in millions): 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter Investment and derivative gains/losses - 2013 $ 1,110 $ 622 $ 1,391 $ 1,214 Investment and derivative gains/losses - 2012 580 (612 ) 521 1,738

Condensed_Financial_Informatio3

Condensed Financial Information - Statements of Cash Flows (Detail) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Cash flows from operating activities:	'	'	'
Net earnings attributable to Berkshire Hathaway shareholders	$19,476	$14,824	$10,254
Adjustments to reconcile net earnings to cash flows from operating activities:	'	'	'
Income taxes payable	3,514	1,710	1,493
Other noncash adjustments	-373	213	-2
Net cash flows from operating activities	27,704	20,950	20,476
Cash flows from investing activities:	'	'	'
Sales of fixed maturity securities	4,311	2,982	3,353
Net cash flows from investing activities	-27,535	-10,574	-19,189
Cash flows from financing activities:	'	'	'
Other financing activities	-134	48	18
Net cash flows from financing activities	961	-806	-2,217
Increase (decrease) in cash and cash equivalents	1,194	9,693	-928
Cash and cash equivalents at beginning of year	46,992	37,299	38,227
Cash and cash equivalents at end of year	48,186	46,992	37,299
Other cash flow information:	'	'	'
Income taxes paid	5,401	4,695	2,885
Berkshire Hathaway (Parent) [Member]	'	'	'
Cash flows from operating activities:	'	'	'
Net earnings attributable to Berkshire Hathaway shareholders	19,476	14,824	10,254
Adjustments to reconcile net earnings to cash flows from operating activities:	'	'	'
Undistributed earnings of subsidiaries	-13,657	-8,301	-4,546
Income taxes payable	396	80	69
Other noncash adjustments	112	101	70
Net cash flows from operating activities	6,327	6,704	5,847
Cash flows from investing activities:	'	'	'
Investments in H.J. Heinz Holding Corporation	-12,250	'	'
Sales of fixed maturity securities	'	'	298
Investments in and advances to subsidiaries	-433	-1,525	-3,633
Net cash flows from investing activities	-12,683	-1,525	-3,335
Cash flows from financing activities:	'	'	'
Proceeds from borrowings	2,611	1,740	2,021
Repayments of borrowings	-2,656	-1,751	-2,094
Acquisitions of noncontrolling interests	-836	-800	-1,811
Acquisitions of treasury stock	'	-1,296	-67
Other financing activities	92	196	112
Net cash flows from financing activities	-789	-1,911	-1,839
Increase (decrease) in cash and cash equivalents	-7,145	3,268	673
Cash and cash equivalents at beginning of year	10,557	7,289	6,616
Cash and cash equivalents at end of year	3,412	10,557	7,289
Other cash flow information:	'	'	'
Income taxes paid	4,080	3,406	1,882
Interest paid	$205	$180	$122

Note_to_Condensed_Financial_In

Note to Condensed Financial Information - Narrative (Detail) (USD $)

Dec. 31, 2013

Jun. 07, 2013

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Feb. 28, 2013

Jan. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Heinz [Member]

Berkshire Hathaway (Parent) [Member]

Berkshire Hathaway (Parent) [Member]

Berkshire Hathaway (Parent) [Member]

Berkshire Hathaway (Parent) [Member]

Berkshire Hathaway (Parent) [Member]

Berkshire Hathaway (Parent) [Member]

Berkshire Hathaway (Parent) [Member]

Berkshire Hathaway (Parent) [Member]

Berkshire Hathaway (Parent) [Member]

Berkshire Hathaway (Parent) [Member]

Berkshire Hathaway (Parent) [Member]

Berkshire Hathaway (Parent) [Member]

Berkshire Hathaway (Parent) [Member]

Berkshire Hathaway (Parent) [Member]

Common Stock [Member]

Investment Agreements [Member]

Investment Agreements [Member]

Common Stock [Member]

Warrants Expiring June 7, 2018 [Member]

Cumulative Compounding Preferred Stock [Member]

Common Stock, Cumulative Compounding Preferred Stock and Warrants [Member]

Senior Notes [Member]

Senior Notes [Member]

Senior Notes [Member]

Senior Notes [Member]

Senior Notes [Member]

Equity Index Put Options and Credit Default Derivatives [Member]

Heinz Holding [Member]

Heinz Holding [Member]

Heinz Holding [Member]

Heinz Holding [Member]

Heinz Holding [Member]

Minimum [Member]

Maximum [Member]

Condensed Financial Statements, Captions [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Aggregate cash paid for acquiree's equity securities

'

$23,250,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Investment, number of shares purchased

'

'

'

'

'

'

425,000,000

'

'

'

'

'

'

'

'

'

Number of common shares that can be purchased

'

'

'

'

'

'

'

46,000,000

'

'

'

'

'

'

'

'

Investment in preferred stock, liquidation value

'

'

'

'

'

'

'

'

8,000,000,000

'

'

'

'

'

'

'

Purchase of preferred stock, common stock and warrants

'

'

12,250,000,000

'

'

'

'

'

'

12,250,000,000

'

'

'

'

'

'

Principal amount of debt issued

'

'

'

'

'

'

'

'

'

'

'

2,600,000,000

'

'

'

'

Debt instrument, interest rate, stated percentage

'

'

'

'

'

'

'

'

'

'

'

'

'

0.80%

4.50%

'

Maturity date, range, start

'

'

'

'

'

'

'

'

'

'

'

'

'2016

'

'

'

Maturity date, range, end

'

'

'

'

'

'

'

'

'

'

'

'

'2043

'

'

'

Repayment of long-term debt

'

'

'

'

'

'

'

'

'

'

2,600,000,000

'

'

'

'

'

Notes payable and other borrowings

'

'

8,311,000,000

8,323,000,000

311,000,000

323,000,000

'

'

'

'

'

'

'

'

'

'

Maturing: 2014

5,685,000,000

'

751,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

Maturing: 2015

5,043,000,000

'

1,709,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

Maturing: 2016

3,792,000,000

'

1,051,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

Maturing: 2017

4,850,000,000

'

1,100,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

Maturing: 2018

7,506,000,000

'

808,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

Guarantee of subsidiary debt obligations

'

'

15,000,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

Guarantee of subsidiary obligations under derivative liability contracts

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$5,300,000,000