Berkshire Hathaway (BRK-B) 10-Q 7 Nov 14 2014 Q3 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
	Sep. 30, 2014	Oct. 30, 2014	Oct. 30, 2014
		Class A [Member]	Class B [Member]
Document Information [Line Items]	'	'	'
Document Type	'10-Q	'	'
Amendment Flag	'false	'	'
Document Period End Date	30-Sep-14	'	'
Document Fiscal Year Focus	'2014	'	'
Document Fiscal Period Focus	'Q3	'	'
Trading Symbol	'BRKA	'	'
Entity Registrant Name	'BERKSHIRE HATHAWAY INC.	'	'
Entity Central Index Key	'0001067983	'	'
Current Fiscal Year End Date	'--12-31	'	'
Entity Filer Category	'Large Accelerated Filer	'	'
Entity Common Stock, Shares Outstanding	'	832,214	1,215,932,573

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Sep. 30, 2014		Dec. 31, 2013
In Millions, unless otherwise specified
ASSETS	'		'
Cash and cash equivalents	$62,380		$48,186
Investments in fixed maturity securities	28,953		29,353
Investments in equity securities	118,909	[1]	117,505	[2]
Inventories	10,182		9,860
Goodwill	58,669		57,011
Total assets	517,363		484,931
LIABILITIES	'		'
Income taxes, principally deferred	61,106		57,739
Total liabilities	277,061		260,446
SHAREHOLDERS' EQUITY	'		'
Common stock	8		8
Capital in excess of par value	35,560		35,472
Accumulated other comprehensive income	44,186		44,025
Retained earnings	159,465		143,748
Treasury stock, at cost	-1,763		-1,363
Berkshire Hathaway shareholders' equity	237,456		221,890
Noncontrolling interests	2,846		2,595
Total shareholders' equity	240,302		224,485
Total liabilities and shareholders' equity	517,363		484,931
Insurance and Other [Member]	'		'
ASSETS	'		'
Cash and cash equivalents	55,834		42,433
Investments in fixed maturity securities	28,721		28,785
Investments in equity securities	116,432		115,464
Other investments	13,058		12,334
Investments in H.J. Heinz Holding Corporation	11,830		12,111
Receivables	24,017		20,280
Inventories	10,182		9,860
Property, plant and equipment	14,053		13,623
Goodwill	34,546		33,067
Other	23,738		19,113
Total assets	332,411		307,070
LIABILITIES	'		'
Losses and loss adjustment expenses	71,198		64,866
Unearned premiums	12,703		10,770
Life, annuity and health insurance benefits	12,636		11,681
Accounts payable, accruals and other liabilities	23,270		21,979
Notes payable and other borrowings	12,328		12,440
Total liabilities	132,135		121,736
Railroad, Utilities and Energy [Member]	'		'
ASSETS	'		'
Cash and cash equivalents	3,951		3,400
Property, plant and equipment	107,719		102,482
Goodwill	22,781		22,603
Other	16,739		16,149
Total assets	151,190		144,634
LIABILITIES	'		'
Accounts payable, accruals and other liabilities	15,268		14,557
Notes payable and other borrowings	49,694		46,655
Total liabilities	64,962		61,212
Finance and Financial Products [Member]	'		'
ASSETS	'		'
Cash and cash equivalents	2,595		2,353
Investments in fixed maturity securities	232		568
Investments in equity and fixed maturity securities	1,215		1,506
Investments in equity securities	983		938
Other investments	6,120		5,617
Loans and finance receivables	12,535		12,826
Property, plant and equipment and assets held for lease	8,030		7,700
Goodwill	1,342		1,341
Other	1,925		1,884
Total assets	33,762		33,227
LIABILITIES	'		'
Accounts payable, accruals and other liabilities	1,401		1,299
Derivative contract liabilities	4,667		5,331
Notes payable and other borrowings	12,790		13,129
Total liabilities	$18,858		$19,759
[1]	As of September 30, 2014, approximately 58% of the aggregate fair value was concentrated in the equity securities of four companies (American Express Company - $13.3 billion; Wells Fargo & Company - $25.1 billion; International Business Machines Corporation - $13.4 billion; and The Coca-Cola Company - $17.1 billion).
[2]	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).

Consolidated_Statements_of_Ear

Consolidated Statements of Earnings (USD $)	3 Months Ended				9 Months Ended
In Millions, except Share data, unless otherwise specified	Sep. 30, 2014		Sep. 30, 2013		Sep. 30, 2014		Sep. 30, 2013
Revenues:	'		'		'		'
Investment gains/losses	($376)		$1,714		$3,121		$2,711
Total revenues	51,199		46,541		146,414		135,101
Costs and expenses:	'		'		'		'
Total costs and expenses	44,449		39,163		124,150		113,537
Earnings before income taxes	6,750		7,378		22,264		21,564
Income tax expense	2,029		2,225		6,312		6,782
Net earnings	4,721		5,153		15,952		14,782
Less: Earnings attributable to noncontrolling interests	104		100		235		296
Net earnings attributable to Berkshire Hathaway	4,617		5,053		15,717		14,486
Average common shares outstanding	1,642,558	[1]	1,643,779	[1]	1,643,657	[1]	1,643,522	[1]
Class A [Member]	'		'		'		'
Net earnings per share attributable to Berkshire Hathaway shareholders:	'		'		'		'
Net earnings per share attributable to Berkshire Hathaway shareholders	$2,811	[1]	$3,074	[1]	$9,562	[1]	$8,814	[1]
Insurance and Other [Member]	'		'		'		'
Revenues:	'		'		'		'
Insurance premiums earned	12,717		9,270		31,456		27,462
Sales and service revenues	25,078		23,431		72,252		68,839
Interest, dividend and other investment income	1,171		1,118		3,909		3,736
Investment gains/losses	-376		1,640		3,049		2,529
Total revenues	38,590		35,459		110,666		102,566
Costs and expenses:	'		'		'		'
Insurance losses and loss adjustment expenses	8,791		5,466		19,923		15,879
Life, annuity and health insurance benefits	1,355		1,575		3,844		3,899
Insurance underwriting expenses	1,596		1,966		5,361		5,206
Cost of sales and services	20,410		19,125		58,610		56,239
Selling, general and administrative expenses	2,991		2,860		8,845		8,552
Interest expense	109		102		323		293
Total costs and expenses	35,252		31,094		96,906		90,068
Railroad, Utilities and Energy [Member]	'		'		'		'
Revenues:	'		'		'		'
Total revenues	10,697		9,043		30,296		25,821
Costs and expenses:	'		'		'		'
Cost of sales and operating expenses	7,383		6,429		21,957		18,634
Interest expense	597		472		1,753		1,371
Total costs and expenses	7,980		6,901		23,710		20,005
Finance and Financial Products [Member]	'		'		'		'
Revenues:	'		'		'		'
Sales and service revenues	1,322		1,196		3,732		3,410
Interest, dividend and other investment income	332		342		999		1,028
Investment gains/losses	'		74		72		182
Derivative gains/losses	258		427		649		2,094
Total revenues	1,912		2,039		5,452		6,714
Costs and expenses:	'		'		'		'
Cost of sales and services	713		648		2,043		1,902
Selling, general and administrative expenses	393		388		1,144		1,143
Interest expense	111		132		347		419
Total costs and expenses	$1,217		$1,168		$3,534		$3,464
[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.

Consolidated_Statements_of_Ear1

Consolidated Statements of Earnings (Parenthetical) (Class B [Member])	9 Months Ended
	Sep. 30, 2014
Class B [Member]	'
Ratio of earnings per Class B share to earnings per Class A share	0.000667

Consolidated_Statements_of_Com

Consolidated Statements of Comprehensive Income (USD $)	3 Months Ended		9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Net earnings	$4,721	$5,153	$15,952	$14,782
Other comprehensive income:	'	'	'	'
Net change in unrealized appreciation of investments	-601	1,598	4,629	12,650
Applicable income taxes	174	-527	-1,662	-4,371
Reclassification of investment appreciation in net earnings	417	-360	-3,032	-1,135
Applicable income taxes	-146	126	1,061	397
Foreign currency translation	-1,226	549	-846	-304
Applicable income taxes	101	-56	31	37
Prior service cost and actuarial gains/losses of defined benefit pension plans	39	-17	30	95
Applicable income taxes	-7	4	-2	-26
Other, net	2	46	-27	66
Other comprehensive income, net	-1,247	1,363	182	7,409
Comprehensive income	3,474	6,516	16,134	22,191
Comprehensive income attributable to noncontrolling interests	92	131	256	296
Comprehensive income attributable to Berkshire Hathaway shareholders	$3,382	$6,385	$15,878	$21,895

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, 2012	$191,588	$37,238	$27,500	$124,272	($1,363)	$3,941
Net earnings	14,782	'	'	14,486	'	296
Other comprehensive income, net	7,409	'	7,409	'	'	'
Issuance of common stock	80	80	'	'	'	'
Transactions with noncontrolling interests	-2,428	-1,228	-12	'	'	-1,188
Balance at Sep. 30, 2013	211,431	36,090	34,897	138,758	-1,363	3,049
Balance at Dec. 31, 2013	224,485	35,480	44,025	143,748	-1,363	2,595
Net earnings	15,952	'	'	15,717	'	235
Other comprehensive income, net	182	'	161	'	'	21
Issuance (acquisition) of common stock	-294	106	'	'	-400	'
Transactions with noncontrolling interests	-23	-18	'	'	'	-5
Balance at Sep. 30, 2014	$240,302	$35,568	$44,186	$159,465	($1,763)	$2,846

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (USD $)	9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013
Cash flows from operating activities:	'	'
Net earnings	$15,952	$14,782
Adjustments to reconcile net earnings to operating cash flows:	'	'
Investment gains/losses	-3,121	-2,711
Depreciation and amortization	5,436	4,833
Other	-369	186
Changes in operating assets and liabilities before effects of business acquisitions:	'	'
Losses and loss adjustment expenses	6,731	682
Deferred charges reinsurance assumed	-3,162	-203
Unearned premiums	1,982	1,432
Receivables and originated loans	-3,061	-359
Derivative contract assets and liabilities	-663	-1,927
Income taxes	2,700	2,566
Other	1,732	1,456
Net cash flows from operating activities	24,157	20,737
Cash flows from investing activities:	'	'
Purchases of fixed maturity securities	-5,775	-5,246
Purchases of equity securities	-4,389	-7,818
Purchases of investments in H.J. Heinz Holding Corp.	'	-12,250
Sales of fixed maturity securities	916	2,137
Redemptions and maturities of fixed maturity securities	4,722	4,739
Sales of equity securities	3,803	2,938
Purchases of loans and finance receivables	-162	-446
Collections of loans and finance receivables	770	565
Acquisitions of businesses, net of cash acquired	-1,069	-830
Purchases of property, plant and equipment	-10,172	-7,727
Other	390	-1,526
Net cash flows from investing activities	-10,966	-25,464
Cash flows from financing activities:	'	'
Change in short term borrowings, net	222	-1,269
Acquisitions of noncontrolling interests	-1,288	-2,889
Other financing activities	38	-175
Net cash flows from financing activities	1,176	-213
Effects of foreign currency exchange rate changes	-173	27
Increase (decrease) in cash and cash equivalents	14,194	-4,913
Cash and cash equivalents:	'	'
Cash and cash equivalents at January 1	48,186	46,992
Cash and cash equivalents at September 30	62,380	42,079
Insurance and Other [Member]	'	'
Adjustments to reconcile net earnings to operating cash flows:	'	'
Investment gains/losses	-3,049	-2,529
Cash flows from financing activities:	'	'
Proceeds from borrowings	826	2,608
Repayments of borrowings	-809	-2,736
Cash and cash equivalents:	'	'
Cash and cash equivalents at January 1	42,433	42,358
Cash and cash equivalents at September 30	55,834	35,180
Railroad, Utilities and Energy [Member]	'	'
Cash flows from financing activities:	'	'
Proceeds from borrowings	4,272	5,496
Repayments of borrowings	-1,745	-836
Cash and cash equivalents:	'	'
Cash and cash equivalents at January 1	3,400	2,570
Cash and cash equivalents at September 30	3,951	4,691
Finance and Financial Products [Member]	'	'
Adjustments to reconcile net earnings to operating cash flows:	'	'
Investment gains/losses	-72	-182
Cash flows from financing activities:	'	'
Proceeds from borrowings	1,148	2,506
Repayments of borrowings	-1,488	-2,918
Cash and cash equivalents:	'	'
Cash and cash equivalents at January 1	2,353	2,064
Cash and cash equivalents at September 30	$2,595	$2,208

General

General	9 Months Ended
	Sep. 30, 2014
General	'
	Note 1. General
	The accompanying unaudited Consolidated Financial Statements include the accounts of Berkshire Hathaway Inc. (“Berkshire” or “Company”) consolidated with the accounts of all its subsidiaries and affiliates in which Berkshire holds controlling financial interests as of the financial statement date. In these notes the terms “us,” “we” or “our” refer to Berkshire and its consolidated subsidiaries. Reference is made to Berkshire’s most recently issued Annual Report on Form 10-K (“Annual Report”) which includes information necessary or useful to understanding Berkshire’s businesses and financial statement presentations. Our significant accounting policies and practices were presented as Note 1 to the Consolidated Financial Statements included in the Annual Report. In our 2014 financial statements, we are presenting Marmon’s transportation equipment manufacturing, repair and leasing businesses as a component of finance and financial products businesses. Prior period amounts in these financial statements have been reclassified to conform to the current year presentation. On April 30, 2014, MidAmerican Energy Holdings Company’s name was changed to Berkshire Hathaway Energy Company (“BHE”).
	Financial information in this Report reflects any adjustments (consisting only of normal recurring adjustments) that are, in the opinion of management, necessary to a fair statement of results for the interim periods in accordance with accounting principles generally accepted in the United States (“GAAP”).
	For a number of reasons, our results for interim periods are not normally indicative of results to be expected for the year. The timing and magnitude of catastrophe losses incurred by insurance subsidiaries and the estimation error inherent to the process of determining liabilities for unpaid losses of insurance subsidiaries can be relatively more significant to results of interim periods than to results for a full year. Variations in the amount and timing of investment gains/losses can cause significant variations in periodic net earnings. Investment gains/losses are recorded when investments are disposed or are other-than-temporarily impaired. In addition, changes in the fair values of liabilities associated with derivative contracts can cause significant variations in periodic net earnings.

New_accounting_pronouncements

New accounting pronouncements	9 Months Ended
	Sep. 30, 2014
New accounting pronouncements	'
	Note 2. New accounting pronouncements
	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 became effective as of January 1, 2014. In January 2014, the FASB issued ASU 2014-01 “Accounting for Investments in Qualified Affordable Housing Projects.” 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. We adopted ASU 2014-01 for eligible investments as of January 1, 2014. The adoption of these accounting pronouncements had an immaterial effect on our Consolidated Financial Statements.
	In April 2014, the FASB issued ASU 2014-08 “Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity.” ASU 2014-08 provides a narrower definition of discontinued operations than under existing U.S. GAAP. ASU 2014-08 requires that only disposals of components of an entity (or groups of components) that represent a strategic shift that will have a major effect on the reporting entity’s operations are reported in the financial statements as discontinued operations. ASU 2014-08 also provides guidance on the financial statement presentations and disclosures of discontinued operations. ASU 2014-08 is effective prospectively for disposals (or classifications of businesses as held-for-sale) of components of an entity that occur in annual or interim periods beginning after December 15, 2014.
	In May 2014, the FASB issued ASU 2014-09 “Revenue from Contracts with Customers.” ASU 2014-09 applies to most contracts with customers. However, insurance and leasing contracts are excluded from the scope of this pronouncement. ASU 2014-09 prescribes a five step framework in accounting for revenues from contracts, including (a) identification of the contract, (b) identification of the performance obligations under the contract, (c) determination of the transaction price, (d) allocation of the transaction price to the identified performance obligations and (e) recognition of revenues as the identified performance obligations are satisfied. ASU 2014-09 also prescribes additional disclosures and financial statement presentations. ASU 2014-09 is effective for public entities in annual reporting periods beginning after December 15, 2016. Early application is not permitted. ASU 2014-09 may be adopted retrospectively or under a modified retrospective method where the cumulative effect is recognized at the date of initial application. We are currently evaluating the effect the adoption of this standard will have on our consolidated financial statements.

Significant_business_acquisiti

Significant business acquisitions	9 Months Ended
	Sep. 30, 2014
Significant business acquisitions	'
	Note 3. 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, BHE acquired NV Energy, Inc. (“NV Energy”) for cash consideration of approximately $5.6 billion. NV Energy is an energy holding company serving approximately 1.2 million retail electric customers 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. 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 preliminary values of NV Energy’s identified assets acquired, liabilities assumed and residual goodwill at the date of acquisition are summarized as follows (in millions).
		19-Dec-13
	Property, plant and equipment	$	9,518
	Goodwill		2,363
	Other assets, including cash and cash equivalents of $304 million		2,505
	Assets acquired	$	14,386
	Accounts payable, accruals and other liabilities	$	3,456
	Notes payable and other borrowings		5,334
	Liabilities assumed	$	8,790
	Net assets acquired	$	5,596
	On January 1, 2014, we acquired the beverage dispensing equipment manufacturing and merchandising operations of British engineering company, IMI plc for approximately $1.12 billion. On February 25, 2014, we acquired 100% of the outstanding common stock of Phillips Specialty Products Inc. (“PSPI”) from Phillips 66 (“PSX”) in exchange for 17,422,615 shares of PSX common stock with an aggregate fair value of $1.35 billion. PSPI, which has been renamed as Lubrizol Specialty Products Inc. (“LSPI”), provides flow improver products to customers worldwide. On June 30, 2014, we acquired WPLG, Inc. (“WPLG”), whose assets included a Miami, Florida, ABC affiliated television station, shares of Berkshire Hathaway Class A and Class B common stock and cash from Graham Holding Company (“GHC”) in exchange for 1,620,190 shares of GHC common stock with an aggregate fair value of $1.13 billion. At their respective acquisition dates, the preliminary aggregate fair value of the identified net assets of IMI plc, LSPI and WPLG was approximately $2.3 billion and the residual goodwill was approximately $1.3 billion.
	The following table sets forth certain unaudited pro forma consolidated earnings data for the first nine months of 2013 (in millions, except the per share amount).
	Revenues	$	138,168
	Net earnings attributable to Berkshire Hathaway shareholders		14,805
	Net earnings per equivalent Class A common share attributable to Berkshire Hathaway shareholders		9,008

Investments_in_fixed_maturity_

Investments in fixed maturity securities	9 Months Ended
	Sep. 30, 2014
Investments in fixed maturity securities	'
	Note 4. Investments in fixed maturity securities
	Investments in securities with fixed maturities as of September 30, 2014 and December 31, 2013 are summarized by type below (in millions).
		Amortized		Unrealized		Unrealized			Fair		Carrying
		Cost		Gains		Losses			Value		Value
	September 30, 2014
	Available for sale:
	U.S. Treasury, U.S. government corporations and agencies	$	2,831	$	14	$	(6	)	$	2,839	$	2,839
	States, municipalities and political subdivisions		1,923		103		(1	)		2,025		2,025
	Foreign governments		12,139		265		(74	)		12,330		12,330
	Corporate bonds		8,030		1,235		(3	)		9,262		9,262
	Mortgage-backed securities		1,623		210		(4	)		1,829		1,829
			26,546		1,827		(88	)		28,285		28,285
	Held to maturity:
	Wm. Wrigley Jr. Company notes		668		—		(2	)		666		668
		$	27,214	$	1,827	$	(90	)	$	28,951	$	28,953
	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
	Investments in fixed maturity securities are reflected in our Consolidated Balance Sheets as follows (in millions).
		September 30,		December 31,
		2014		2013
	Insurance and other	$	28,721	$	28,785
	Finance and financial products		232		568
		$	28,953	$	29,353
	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 September 30, 2014, approximately 92% of foreign government holdings were rated AA or higher by at least one of the major rating agencies. Approximately 76% of foreign government holdings were issued or guaranteed by the United Kingdom, Germany, Australia, Canada and The Netherlands. Unrealized losses on all fixed maturity investments in a continuous unrealized loss position for more than twelve consecutive months were not significant.
	The amortized cost and estimated fair value of securities with fixed maturities at September 30, 2014 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-		Total
		year or less		year through		years through			ten years		backed
				five years		ten years					securities
	Amortized cost		$7,993		$12,004		$2,889			$2,705		$1,623		$27,214
	Fair value		8,077		12,696		3,121			3,228		1,829		28,951

Investments_in_equity_securiti

Investments in equity securities	9 Months Ended
	Sep. 30, 2014
Investments in equity securities	'
	Note 5. Investments in equity securities
	Investments in equity securities as of September 30, 2014 and December 31, 2013 are summarized based on the primary industry of the investee in the table below (in millions).
			Cost Basis		Unrealized		Unrealized			Fair
					Gains		Losses			Value
	September 30, 2014 *
	Banks, insurance and finance		$	22,468	$	30,226	$	(2	)	$	52,692
	Consumer products			7,005		18,620		(4	)		25,621
	Commercial, industrial and other			31,172		9,600		(176	)		40,596
			$	60,645	$	58,446	$	(182	)	$	118,909
	*	As of September 30, 2014, approximately 58% of the aggregate fair value was concentrated in the equity securities of four companies (American Express Company – $13.3 billion; Wells Fargo & Company – $25.1 billion; International Business Machines Corporation – $13.4 billion; and The Coca-Cola Company – $17.1 billion).
			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).
	As of September 30, 2014 and December 31, 2013, we concluded that the unrealized losses shown in the tables above were 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 September 30, 2014 and December 31, 2013, unrealized losses on equity securities in a continuous unrealized loss position for more than twelve consecutive months were $3 million and $52 million, respectively.
	Investments in equity securities are reflected in our Consolidated Balance Sheets as follows (in millions).
			September 30,		December 31,
			2014		2013
	Insurance and other		$	116,432	$	115,464
	Railroad, utilities and energy *			1,494		1,103
	Finance and financial products			983		938
			$	118,909	$	117,505
	*	Included in other assets.

Other_investments

Other investments	9 Months Ended
	Sep. 30, 2014
Other investments	'
	Note 6. Other investments
	Other investments include preferred stock of Wm. Wrigley Jr. Company (“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 Incorporated’s acquisition of Wrigley. The Wrigley preferred stock is entitled to dividends at a rate of 5% per annum and is held within 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 has the option, to cause some or all of the Dow Preferred to be converted into Dow common stock at the then applicable conversion rate, if the closing price on the New York Stock Exchange of Dow’s common stock price exceeds $53.72 per share for 20 trading days within any period of 30 consecutive trading days ending on the day before Dow exercises its option. The Dow Preferred is entitled to dividends at a rate of 8.5% per annum and is held by our insurance subsidiaries.
	In 2011, we acquired 50,000 shares of 6% 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. When issued, the BAC Preferred was redeemable at any time by BAC at a price of $105,000 per share ($5.25 billion in aggregate) and dividends were payable on a cumulative basis. At the end of 2013, Berkshire agreed to a proposed amendment to the BAC Preferred and on May 7, 2014, BAC common stock shareholders approved the amendment. Pursuant to the amendment, the BAC Preferred may not be redeemed at the option of BAC before May 7, 2019 and dividends payable on the BAC Preferred are no longer cumulative. The BAC Warrants expire in 2021 and are exercisable for an aggregate cost of $5 billion ($7.142857/share). The BAC Preferred and BAC Warrants are held by our insurance 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 $10.0 billion and the fair value was approximately $19.2 billion at September 30, 2014 and $17.9 billion at December 31, 2013.

Investments_in_HJ_Heinz_Holdin

Investments in H.J. Heinz Holding Corporation	9 Months Ended
	Sep. 30, 2014
Investments in H.J. Heinz Holding Corporation	'
	Note 7. 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 account for our investments in Heinz Holding common stock and common stock warrants on the equity method. Accordingly, we included our proportionate share of Heinz Holding’s net earnings attributable to common stockholders and other comprehensive income in our Consolidated Statements of Earnings and Comprehensive Income beginning as of the acquisition date. We account for our investment in Preferred Stock as an equity investment and it is carried at cost in our Consolidated Balance Sheets. Dividends earned in connection with the Preferred Stock and our share of Heinz Holding’s net earnings attributable to common stockholders are included in interest, dividend and other investment income of Insurance and Other in our Consolidated Statements of Earnings.
	Summarized consolidated financial information of Heinz Holding and its subsidiaries follows (in millions).
			28-Sep-14			29-Dec-13
	Assets		$	38,055		$	38,972
	Liabilities			22,039			22,429
			Third Quarter 2014			First Nine Months 2014
	Sales		$	2,594		$	8,122
	Net earnings		$	172		$	494
	Preferred stock dividends earned by Berkshire			(180	)		(540	)
	Net loss attributable to common stockholders		$	(8	)	$	(46	)
	Earnings attributable to Berkshire *		$	176		$	516
	*	Includes dividends earned and Berkshire’s share of net loss attributable to common stockholders.

Investment_gainslosses

Investment gains/losses	9 Months Ended
	Sep. 30, 2014
Investment gains/losses	'
	Note 8. Investment gains/losses
	Investment gains/losses are summarized below (in millions).
		Third Quarter						First Nine Months
		2014			2013			2014			2013
	Fixed maturity securities —
	Gross gains from sales and other disposals	$	4		$	727		$	233		$	809
	Gross losses from sales and other disposals		(25	)		(55	)		(73	)		(147	)
	Equity securities —
	Gross gains from sales and other disposals		354			548			3,749			918
	Gross losses from sales and other disposals		(38	)		(37	)		(41	)		(57	)
	Other-than-temporary impairments		(678	)		(143	)		(697	)		(228	)
	Other		7			674			(50	)		1,416
		$	(376	)	$	1,714		$	3,121		$	2,711
	Investment gains/losses are reflected in our Consolidated Statements of Earnings as follows (in millions).
		Third Quarter						First Nine Months
		2014			2013			2014			2013
	Insurance and other	$	(376	)	$	1,640		$	3,049		$	2,529
	Finance and financial products		—			74			72			182
		$	(376	)	$	1,714		$	3,121		$	2,711
	Gains from disposals of equity securities in 2014 included non-cash holding gains of approximately $2.1 billion in the first nine months from the exchange of PSX common stock in connection with the acquisition of PSPI and the exchange of GHC common stock for WPLG. The PSX/PSPI exchange was completed February 25, 2014 and the GHC/WPLG exchange was completed on June 30, 2014. The holding gains represented the excess of the respective fair value of the net assets of PSPI and WPLG received over the respective cost basis of the PSX and GHC shares exchanged.
	In the third quarter of 2014, we recorded an other-than-temporary impairment (“OTTI”) charge of $678 million related to our investment in equity securities of Tesco PLC. In the first nine months of 2013, the other-than-temporary impairment charge related to bonds issued by Texas Competitive Electric Holdings. Other investment gains/losses in 2013 primarily consisted of gains related to the valuations of Goldman Sachs Warrants and General Electric Warrants.

Receivables

Receivables	9 Months Ended
	Sep. 30, 2014
Receivables	'
	Note 9. Receivables
	Receivables of insurance and other businesses are comprised of the following (in millions).
		September 30,		December 31,
		2014		2013
	Insurance premiums receivable	$	8,642	$	7,474
	Reinsurance recoverable on unpaid losses		3,221		3,055
	Trade and other receivables		12,507		10,111
	Allowances for uncollectible accounts		(353)		(360)
		$	24,017	$	20,280
	Loans and finance receivables of finance and financial products businesses are comprised of the following (in millions).
		September 30,		December 31,
		2014		2013
	Consumer installment loans, commercial loans and finance receivables	$	12,865	$	13,170
	Allowances for uncollectible loans		(330)		(344)
		$	12,535	$	12,826
	Consumer installment loans represented approximately 97% and 95% of the aggregate consumer installment loans, commercial loans and finance receivables as of September 30, 2014 and December 31, 2013, respectively. Allowances for uncollectible loans predominantly related to consumer installment loans. Provisions for loan losses for the first nine months of 2014 and 2013 were $143 million and $192 million, respectively, and loan charge-offs, net of recoveries, were $157 million in 2014 and $209 million in 2013. The carrying values of loans were net of unamortized acquisition discounts of $293 million at September 30, 2014 and $406 million at December 31, 2013. At September 30, 2014, approximately 97% of the loans were evaluated collectively for impairment, and the remainder was 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 September 30, 2014, approximately 98% of the loan balances were determined to be performing and approximately 94% of those balances were current as to payment status.

Inventories

Inventories	9 Months Ended
	Sep. 30, 2014
Inventories	'
	Note 10. Inventories
	Inventories are comprised of the following (in millions).
		September 30,		December 31,
		2014		2013
	Raw materials	$	1,876	$	1,755
	Work in process and other		926		842
	Finished manufactured goods		3,371		3,206
	Goods acquired for resale		4,009		4,057
		$	10,182	$	9,860

Property_plant_and_equipment_a

Property, plant and equipment and assets held for lease	9 Months Ended
	Sep. 30, 2014
Property, plant and equipment and assets held for lease	'
	Note 11. Property, plant and equipment and assets held for lease
	A summary of property, plant and equipment of our insurance and other businesses follows (in millions).
		Ranges of	September 30,			December 31,
		estimated useful life	2014			2013
	Land	—	$	1,160		$	1,098
	Buildings and improvements	2 – 40 years		6,505			6,244
	Machinery and equipment	3 – 25 years		16,319			15,984
	Furniture, fixtures and other	2 – 15 years		3,182			2,748
				27,166			26,074
	Accumulated depreciation			-13,113			-12,451
			$	14,053		$	13,623
	Depreciation expense attributable to assets of insurance and other businesses for the first nine months of 2014 and 2013 was $1,202 million and $1,206 million, respectively.
	A summary of property, plant and equipment of our railroad and our utilities and energy businesses follows (in millions).
		Ranges of	September 30,			December 31,
		estimated useful life	2014			2013
	Railroad:
	Land	—	$	5,976		$	5,973
	Track structure and other roadway	5 –100 years		41,779			40,098
	Locomotives, freight cars and other equipment	5 – 40 years		8,929			7,551
	Construction in progress	—		1,198			973
	Utilities and energy:
	Utility generation, distribution and transmission system	5 – 80 years		59,864			57,490
	Interstate pipeline assets	3 – 80 years		6,508			6,448
	Independent power plants and other assets	3 – 30 years		4,551			2,516
	Construction in progress	—		4,126			4,217
				132,931			125,266
	Accumulated depreciation			(25,212	)		(22,784	)
			$	107,719		$	102,482
	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. Depreciation expense of the railroad, utilities and energy businesses for the first nine months of 2014 and 2013 was $2,932 million and $2,403 million, respectively.
	Assets held for lease and property, plant and equipment of our finance and financial products businesses are summarized below (in millions).
		Ranges of	September 30,			December 31,
		estimated useful life	2014			2013
	Assets held for lease	6 – 30 years	$	10,061		$	9,509
	Land	—		229			233
	Buildings, machinery and other	3 – 50 years		1,179			1,146
				11,469			10,888
	Accumulated depreciation			(3,439	)		(3,188	)
			$	8,030		$	7,700
	Assets held for lease includes railcars, intermodal tank containers, cranes, over-the-road trailers, storage units and furniture. Depreciation expense of the finance and financial products businesses for the first nine months of 2014 and 2013 was $447 million and $427 million, respectively.

Goodwill_and_other_intangible_

Goodwill and other intangible assets	9 Months Ended
	Sep. 30, 2014
Goodwill and other intangible assets	'
	Note 12. Goodwill and other intangible assets
	A reconciliation of the change in the carrying value of goodwill is as follows (in millions).
		September 30,			December 31,
		2014			2013
	Balance at beginning of year	$	57,011		$	54,523
	Acquisitions of businesses		1,818			2,732
	Other, including foreign currency translation		(160	)		(244	)
	Balance at end of period	$	58,669		$	57,011
	Intangible assets other than goodwill are included in other assets and are summarized as follows (in millions).
		30-Sep-14						31-Dec-13
		Gross carrying			Accumulated			Gross carrying		Accumulated
		amount			amortization			amount		amortization
	Insurance and other	$	13,251		$	4,194		$	11,923	$	3,723
	Railroad, utilities and energy		2,253			1,469			2,214		1,231
		$	15,504		$	5,663		$	14,137	$	4,954
	Trademarks and trade names	$	3,058		$	419		$	2,750	$	340
	Patents and technology		5,412			3,053			5,173		2,626
	Customer relationships		5,241			1,680			4,690		1,518
	Other		1,793			511			1,524		470
		$	15,504		$	5,663		$	14,137	$	4,954
	Amortization expense was $854 million for the first nine months of 2014 and $797 million for the first nine months of 2013. Intangible assets with indefinite lives as of September 30, 2014 and December 31, 2013 were $2,604 million and $2,221 million, respectively.

Derivative_contracts

Derivative contracts	9 Months Ended
	Sep. 30, 2014
Derivative contracts	'
	Note 13. 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).
			September 30, 2014							December 31, 2013
			Assets		Liabilities			Notional		Assets			Liabilities		Notional
								Value							Value
	Equity index put options		$	—	$	4,512		$	30,567(1)	$	—		$	4,667	$	32,095(1)
	Credit default			—		155			7,792(2)		—			648		7,792(2)
	Other, principally interest rate and foreign currency			—		—					—			16
			$	—	$	4,667				$	—		$	5,331
	(1)	Represents the aggregate undiscounted amount payable at the contract expiration dates assuming that the value of the related 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.
	Derivative gains/losses of our finance and financial products businesses included in our Consolidated Statements of Earnings were as follows (in millions).
			Third Quarter					First Nine Months
			2014		2013			2014		2013
	Equity index put options		$	223	$	519		$	156	$	2,155
	Credit default			35		(128	)		492		(43	)
	Other, principally interest rate and foreign currency			—		36			1		(18	)
			$	258	$	427		$	649	$	2,094
	We have not written any equity index put option contracts since February 2008. The contracts currently outstanding are European style options written on four major stock indexes three of which are outside of the U.S. Future payments, if any, under any given contract will be required if the underlying index value is below the strike price on 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 $1.3 billion at September 30, 2014 and $1.7 billion at December 31, 2013. 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 6.2 years at September 30, 2014.
	Our remaining credit default contract relates to approximately 500 municipal debt issues with maturities ranging from 2019 to 2054 and has an aggregate notional value of approximately $7.8 billion. The underlying debt issues have a weighted average maturity of approximately 17 years. Pursuant to the contract terms, future losses, if any, are not payable before the maturity dates of the underlying obligations. We have no counterparty credit risk under this contract because all premiums were received at the inception of the contract.
	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 September 30, 2014 and December 31, 2013, we did not have any collateral posting requirements. 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 $86 million and $87 million as of September 30, 2014 and December 31, 2013, respectively. Derivative contract liabilities are included in accounts payable, accruals and other liabilities of railroad, utilities and energy businesses and were $146 million and $208 million as of September 30, 2014 and December 31, 2013, 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	9 Months Ended
	Sep. 30, 2014
Supplemental cash flow information	'
	Note 14. Supplemental cash flow information
	A summary of supplemental cash flow information for the first nine months of 2014 and 2013 is presented in the following table (in millions).
		First Nine Months
		2014		2013
	Cash paid during the period for:
	Income taxes	$	3,201	$	4,028
	Interest:
	Insurance and other businesses		321		321
	Railroad, utilities and energy businesses		1,864		1,507
	Finance and financial products businesses		332		401
	Investments in equity securities exchanged in connection with business acquisitions		2,478		—
	Liabilities assumed in connection with business acquisitions		1,459		275
	Treasury stock acquired in connection with business acquisition		400		—

Notes_payable_and_other_borrow

Notes payable and other borrowings	9 Months Ended
	Sep. 30, 2014
Notes payable and other borrowings	'
	Note 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 September 30, 2014.
		Weighted	September 30,		December 31,
		Average	2014		2013
		Interest Rate
	Insurance and other:
	Issued by Berkshire due 2014-2047	2.80%	$	8,349	$	8,311
	Short-term subsidiary borrowings	0.40%		817		949
	Other subsidiary borrowings due 2014-2035	6.00%		3,162		3,180
			$	12,328	$	12,440
		Weighted	September 30,		December 31,
		Average	2014		2013
		Interest Rate
	Railroad, utilities and energy:
	Issued by Berkshire Hathaway Energy Company (“BHE”) and its subsidiaries:
	BHE senior unsecured debt due 2017-2043	5.70%	$	6,366	$	6,616
	Subsidiary and other debt due 2014-2054	5.30%		23,998		23,033
	Issued by Burlington Northern Santa Fe LLC and its subsidiaries (“BNSF”) due 2014-2097	5.10%		19,330		17,006
			$	49,694	$	46,655
	BHE subsidiary debt represents amounts issued pursuant to separate financing agreements. All, or substantially all, of the assets of certain BHE 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. BNSF’s borrowings are primarily senior unsecured debentures. In March 2014, BNSF issued $1.5 billion in debentures consisting of $500 million of 3.75% debentures due in 2024 and $1 billion of 4.9% debentures due in 2044. In August 2014, BNSF issued $1.5 billion in debentures consisting of $700 million of 3.4% debentures due in 2024 and $800 million of 4.55% debentures due in 2044. As of September 30, 2014, BNSF and BHE and their subsidiaries were in compliance with all applicable debt covenants. Berkshire does not guarantee any debt, borrowings or lines of credit of BNSF, BHE or their subsidiaries.
		Weighted	September 30,		December 31,
		Average	2014		2013
		Interest Rate
	Finance and financial products:
	Issued by Berkshire Hathaway Finance Corporation (“BHFC”) due 2015-2043	3.10%	$	11,177	$	11,178
	Issued by other subsidiaries due 2014-2036	4.70%		1,613		1,951
			$	12,790	$	13,129
	In January 2014, $750 million of BHFC senior notes matured and BHFC issued $750 million of new senior notes to replace maturing notes. The new senior notes consisted of $650 million of floating rate notes due in 2017 and $100 million of 2% notes due in 2018. In July 2014, $400 million of BHFC senior notes matured and in August 2014, BHFC issued $400 million of new floating rate senior notes due in 2017.
	Our subsidiaries have unused lines of credit and commercial paper capacity aggregating approximately $7.2 billion at September 30, 2014, to support short-term borrowing programs and provide additional liquidity. Such unused lines of credit included about $4.1 billion related to BHE and its subsidiaries. The borrowings of BHFC, a wholly owned finance subsidiary of Berkshire, are fully and unconditionally guaranteed by Berkshire. In addition to BHFC’s borrowings, Berkshire has guaranteed other subsidiary borrowings, aggregating approximately $3.8 billion at September 30, 2014. 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.

Fair_value_measurements

Fair value measurements	9 Months Ended
	Sep. 30, 2014
Fair value measurements	'
	Note 16. Fair value measurements
	Our financial assets and liabilities are summarized below as of September 30, 2014 and December 31, 2013 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)
	30-Sep-14
	Investments in fixed maturity securities:
	U.S. Treasury, U.S. government corporations and agencies		$	2,839		$	2,839		$	2,323		$	516	$	—
	States, municipalities and political subdivisions			2,025			2,025			—			2,025		—
	Foreign governments			12,330			12,330			8,001			4,329		—
	Corporate bonds			9,930			9,928			—			9,919		9
	Mortgage-backed securities			1,829			1,829			—			1,829		—
	Investments in equity securities			118,909			118,909			118,847			60		2
	Investment in Heinz Holding Preferred Stock			7,710			8,376			—			—		8,376
	Other investments			19,178			19,178			—			—		19,178
	Loans and finance receivables			12,535			12,847			—			39		12,808
	Derivative contract assets (1)			86			86			—			16		70
	Derivative contract liabilities:
	Railroad, utilities and energy (1)			146			146			2			95		49
	Finance and financial products:
	Equity index put options			4,512			4,512			—			—		4,512
	Credit default			155			155			—			—		155
	Notes payable and other borrowings:
	Insurance and other			12,328			12,783			—			12,783		—
	Railroad, utilities and energy			49,694			55,445			—			55,445		—
	Finance and financial products			12,790			13,327			—			12,743		584
	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			12,440			12,655			—			12,655		—
	Railroad, utilities and energy			46,655			49,879			—			49,879		—
	Finance and financial products			13,129			13,505			—			12,846		659
	-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 the nine months ending September 30, 2014 and 2013 follow (in millions).
			Investments			Investments			Net
			in fixed			in equity			derivative
			maturity			securities			contract
			securities			and other			liabilities
						investments
	Nine months ending September 30, 2014
	Balance at December 31, 2013		$	372		$	17,958		$	(5,255	)
	Gains (losses) included in:
	Earnings			—			—			644
	Other comprehensive income			13			1,228			4
Regulatory assets and liabilities			—			—			(3	)
Dispositions and settlements			(1	)		—			(1	)
Transfers into (out of) Level 3			(375	)		(6	)		(35	)
Balance at September 30, 2014		$	9		$	19,180		$	(4,646	)
Nine months ending September 30, 2013
Balance at December 31, 2012		$	652		$	15,785		$	(7,847	)
Gains (losses) included in:
Earnings			—			523			2,119
Other comprehensive income			(12	)		1,310			(5	)
Regulatory assets and liabilities			—			—			1
Dispositions and settlements			(18	)		(31	)		(56	)
Transfers into (out of) Level 3			—			(1,495	)		—
Balance at September 30, 2013		$	622		$	16,092		$	(5,788	)
In 2013, we transferred the fair value measurements of the Goldman Sachs Warrants and General Electric Warrants from Level 3 to Level 2 because we concluded that the unobservable inputs were no longer significant.
Gains and losses recorded in earnings are reported 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 recorded in other comprehensive income are reported 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.
Quantitative information as of September 30, 2014, 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			Principal Valuation		Unobservable Inputs	Weighted
		Value			Techniques			Average
Other investments:
Preferred stocks		$	12,451		Discounted cash flow		Expected duration	6 years
							Discount for transferability restrictions and subordination	97 basis points
Common stock warrants			6,727		Warrant pricing model		Discount for transferability and hedging restrictions	8%
Net derivative liabilities:
Equity index put options			4,512		Option pricing model		Volatility	20%
Credit default-states/municipalities			155		Discounted cash flow		Credit spreads	9 basis points
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 the values of 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 otherwise 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 such 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.

Common_stock

Common stock	9 Months Ended
	Sep. 30, 2014
Common stock	'
	Note 17. Common stock
	Changes in Berkshire’s issued, treasury and outstanding common stock during the first nine months of 2014 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, 2013		868,616			(9,573	)		859,043			1,178,775,092		(1,408,484	)		1,177,366,608
	Conversions of Class A common stock to Class B common stock and exercises of replacement stock options issued in a business acquisition		(22,484	)		—			(22,484	)		35,178,371		—			35,178,371
	Treasury shares acquired		—			(2,107	)		(2,107	)		—		(1,278	)		(1,278	)
	Balance at September 30, 2014		846,132			(11,680	)		834,452			1,213,953,463		(1,409,762	)		1,212,543,701
	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 1,642,814 shares outstanding as of September 30, 2014 and 1,643,954 shares outstanding as of December 31, 2013. In addition to our common stock, 1,000,000 shares of preferred stock are authorized, but none are issued and outstanding.
	Berkshire’s Board of Directors (“Berkshire’s Board”) has approved a common stock repurchase program under which Berkshire may repurchase its Class A and Class B shares at prices no higher than a 20% premium over the book value of the shares. 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 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 repurchases under the program in the first nine months of 2014. In addition, on June 30, 2014, we exchanged approximately 1.62 million shares of GHC common stock for WPLG whose assets included 2,107 shares of Berkshire Hathaway Class A Common Stock and 1,278 shares of Class B Common Stock. The Berkshire shares are reflected as treasury stock in our Consolidated Financial Statements.

Accumulated_other_comprehensiv

Accumulated other comprehensive income	9 Months Ended
	Sep. 30, 2014
Accumulated other comprehensive income	'
	Note 18. Accumulated other comprehensive income
	A summary of the net changes in after-tax accumulated other comprehensive income attributable to Berkshire Hathaway shareholders and significant amounts reclassified out of accumulated other comprehensive income for the nine months ending September 30, 2014 and 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
	Nine months ending September 30, 2014
	Balance at December 31, 2013	$	44,042		$	(146	)	$	46		$	83		$	44,025
	Other comprehensive income, net before reclassifications		2,942			(852	)		(15	)		(5	)		2,070
	Amounts reclassified from accumulated other comprehensive income		(1,971	)		47			39			(24	)		(1,909	)
			971			(805	)		24			(29	)		161
	Balance at September 30, 2014	$	45,013		$	(951	)	$	70		$	54		$	44,186
	Amounts reclassified from other comprehensive income into net earnings during 2014 are included on the following line items:
	Investment gains/losses:
	Insurance and other	$	(2,960	)	$	—		$	—		$	—		$	(2,960	)
	Finance and financial products		(72	)		—			—			—			(72	)
	Other		—			47			51			(39	)		59
	Reclassifications before income taxes		(3,032	)		47			51			(39	)		(2,973	)
	Applicable income taxes		(1,061	)		—			12			(15	)		(1,064	)
		$	(1,971	)	$	47		$	39		$	(24	)	$	(1,909	)
		Unrealized			Foreign			Prior service			Other			Accumulated
		appreciation of			currency			and actuarial						other
		investments, net			translation			gains/losses of						comprehensive
								defined benefit						income
								pension plans
	Nine months ending September 30, 2013
	Balance at December 31, 2012	$	29,254		$	(120	)	$	(1,601	)	$	(33	)	$	27,500
	Other comprehensive income, net before reclassifications		8,252			(191	)		(17	)		49			8,093
	Amounts reclassified from accumulated other comprehensive income		(738	)		(31	)		81			4			(684	)
	Transactions with noncontrolling interests		—			(12	)		—			—			(12	)
			7,514			(234	)		64			53			7,397
	Balance at September 30, 2013	$	36,768		$	(354	)	$	(1,537	)	$	20		$	34,897
	Amounts reclassified from other comprehensive income into net earnings during 2013 are included on the following line items:
	Investment gains/losses:
	Insurance and other	$	(1,062	)	$	—		$	—		$	—		$	(1,062	)
	Finance and financial products		(73	)		—			—			—			(73	)
	Other		—			(31	)		114			8			91
	Reclassifications before income taxes		(1,135	)		(31	)		114			8			(1,044	)
	Applicable income taxes		(397	)		—			33			4			(360	)
		$	(738	)	$	(31	)	$	81		$	4		$	(684	)

Contingencies_and_Commitments

Contingencies and Commitments	9 Months Ended
	Sep. 30, 2014
Contingencies and Commitments	'
	Note 19. 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.
	Berkshire owns a 50% interest in a joint venture, Berkadia Commercial Mortgage LLC (“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 its 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 September 30, 2014, Berkadia’s commercial paper outstanding was $2.47 billion.
	On May 1, 2014, BHE entered into a Share Purchase Agreement to acquire 100% of AltaLink, L.P. (“AltaLink”), an indirect wholly-owned subsidiary of SNC-Lavalin Group Inc. for an estimated cash purchase price of C$3.2 billion (approximately $2.9 billion as of September 30, 2014). We currently expect the acquisition will be funded with a combination of cash and new BHE senior unsecured debt. AltaLink is a regulated transmission-only business, headquartered in Calgary, Alberta. The transaction is subject to customary closing conditions, including required approvals, and is expected to be completed in the fourth quarter of 2014.
	On August 26, 2014, Burger King Worldwide Inc. (“Burger King”) and Tim Hortons Inc. (“Tim Hortons”) announced that they had entered into a definitive merger agreement. In connection with that agreement, Berkshire entered into a securities purchase agreement to acquire perpetual preferred shares having a stated value of $3 billion and a warrant to purchase common shares representing 1.75% of the outstanding common shares at the time of the aforementioned merger of a newly formed entity that will be the ultimate parent company of Burger King and Tim Hortons, for an aggregate purchase price of $3 billion. The warrant will be exercisable at one cent per share. Berkshire’s acquisition of these investments is contingent upon the closing of the merger of Burger King and Tim Hortons, which is expected to occur in the fourth quarter of 2014 or in early 2015.
	On October 1, 2014, Berkshire and Van Tuyl Group entered into a definitive agreement pursuant to which Berkshire Hathaway will acquire a controlling interest in the Van Tuyl Group, the nation’s largest privately-owned auto dealership group and fifth largest among all U.S. auto dealership groups, as well as 100% of related insurance and certain real estate businesses. The auto dealership group consists of 78 dealers, with locations in 10 states. The transaction is expected to be completed in the first quarter of 2015 and is subject to obtaining approvals from the major auto manufacturers as well as certain customary closing conditions, including various regulatory approvals.

Business_segment_data

Business segment data	9 Months Ended
	Sep. 30, 2014
Business segment data	'
	Note 20. Business segment data
	Revenues by segment for the third quarter and first nine months of 2014 and 2013 were as follows (in millions).
		Third Quarter						First Nine Months
		2014			2013			2014			2013
	Operating Businesses:
	Insurance group:
	Premiums earned:
	GEICO	$	5,203		$	4,730		$	15,168		$	13,726
	General Re		1,566			1,454			4,733			4,422
	Berkshire Hathaway Reinsurance Group		4,809			2,219			8,414			6,918
	Berkshire Hathaway Primary Group		1,139			867			3,141			2,396
	Investment income		957			1,084			3,409			3,628
	Total insurance group		13,674			10,354			34,865			31,090
	BNSF		5,881			5,651			17,063			16,257
	Berkshire Hathaway Energy Company		4,853			3,392			13,344			9,564
	McLane Company		12,151			11,547			34,327			33,707
	Manufacturing businesses		9,534			8,804			27,788			25,861
	Other businesses		3,493			3,179			10,456			9,583
	Finance and financial products		1,654			1,539			4,731			4,439
			51,240			44,466			142,574			130,501
	Reconciliation of segments to consolidated amount:
	Investment and derivative gains/losses		(118	)		2,141			3,770			4,805
	Eliminations and other		77			(66	)		70			(205	)
		$	51,199		$	46,541		$	146,414		$	135,101
	Earnings before income taxes by segment for the third quarter and first nine months of 2014 and 2013 were as follows (in millions).
		Third Quarter						First Nine Months
		2014			2013			2014			2013
	Operating Businesses:
	Insurance group:
	Underwriting gain (loss):
	GEICO	$	264		$	307		$	1,010		$	909
	General Re		126			63			322			182
	Berkshire Hathaway Reinsurance Group		443			(206	)		617			1,159
	Berkshire Hathaway Primary Group		143			99			379			228
	Net investment income		950			1,078			3,394			3,609
	Total insurance group		1,926			1,341			5,722			6,087
	BNSF		1,654			1,556			4,295			4,242
	Berkshire Hathaway Energy Company		1,051			586			2,248			1,574
	McLane Company		120			126			361			372
	Manufacturing businesses		1,337			1,202			3,774			3,301
	Other businesses		355			317			1,095			999
	Finance and financial products		453			403			1,247			1,054
			6,896			5,531			18,742			17,629
	Reconciliation of segments to consolidated amount:
	Investment and derivative gains/losses		(118	)		2,141			3,770			4,805
	Interest expense, excluding interest allocated to operating businesses		(79	)		(80	)		(233	)		(226	)
	Eliminations and other		51			(214	)		(15	)		(644	)
		$	6,750		$	7,378		$	22,264		$	21,564

New_accounting_pronouncements_

New accounting pronouncements (Policies)	9 Months Ended
	Sep. 30, 2014
New accounting pronouncements	'
	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 became effective as of January 1, 2014. In January 2014, the FASB issued ASU 2014-01 “Accounting for Investments in Qualified Affordable Housing Projects.” 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. We adopted ASU 2014-01 for eligible investments as of January 1, 2014. The adoption of these accounting pronouncements had an immaterial effect on our Consolidated Financial Statements.
	In April 2014, the FASB issued ASU 2014-08 “Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity.” ASU 2014-08 provides a narrower definition of discontinued operations than under existing U.S. GAAP. ASU 2014-08 requires that only disposals of components of an entity (or groups of components) that represent a strategic shift that will have a major effect on the reporting entity’s operations are reported in the financial statements as discontinued operations. ASU 2014-08 also provides guidance on the financial statement presentations and disclosures of discontinued operations. ASU 2014-08 is effective prospectively for disposals (or classifications of businesses as held-for-sale) of components of an entity that occur in annual or interim periods beginning after December 15, 2014.
	In May 2014, the FASB issued ASU 2014-09 “Revenue from Contracts with Customers.” ASU 2014-09 applies to most contracts with customers. However, insurance and leasing contracts are excluded from the scope of this pronouncement. ASU 2014-09 prescribes a five step framework in accounting for revenues from contracts, including (a) identification of the contract, (b) identification of the performance obligations under the contract, (c) determination of the transaction price, (d) allocation of the transaction price to the identified performance obligations and (e) recognition of revenues as the identified performance obligations are satisfied. ASU 2014-09 also prescribes additional disclosures and financial statement presentations. ASU 2014-09 is effective for public entities in annual reporting periods beginning after December 15, 2016. Early application is not permitted. ASU 2014-09 may be adopted retrospectively or under a modified retrospective method where the cumulative effect is recognized at the date of initial application. We are currently evaluating the effect the adoption of this standard will have on our consolidated financial statements.

Significant_business_acquisiti1

Significant business acquisitions (Tables)	9 Months Ended
	Sep. 30, 2014
Schedule of estimated fair values of assets acquired and liabilities assumed	'
	The preliminary values of NV Energy’s identified assets acquired, liabilities assumed and residual goodwill at the date of acquisition are summarized as follows (in millions).
		19-Dec-13
	Property, plant and equipment	$	9,518
	Goodwill		2,363
	Other assets, including cash and cash equivalents of $304 million		2,505
	Assets acquired	$	14,386
	Accounts payable, accruals and other liabilities	$	3,456
	Notes payable and other borrowings		5,334
	Liabilities assumed	$	8,790
	Net assets acquired	$	5,596
Schedule of pro forma consolidated earnings data	'
	The following table sets forth certain unaudited pro forma consolidated earnings data for the first nine months of 2013 (in millions, except the per share amount).
	Revenues	$	138,168
	Net earnings attributable to Berkshire Hathaway shareholders		14,805
	Net earnings per equivalent Class A common share attributable to Berkshire Hathaway shareholders		9,008

Investments_in_fixed_maturity_1

Investments in fixed maturity securities (Tables)	9 Months Ended
	Sep. 30, 2014
Schedule of investments in securities with fixed maturities	'
	Investments in securities with fixed maturities as of September 30, 2014 and December 31, 2013 are summarized by type below (in millions).
		Amortized		Unrealized		Unrealized			Fair		Carrying
		Cost		Gains		Losses			Value		Value
	September 30, 2014
	Available for sale:
	U.S. Treasury, U.S. government corporations and agencies	$	2,831	$	14	$	(6	)	$	2,839	$	2,839
	States, municipalities and political subdivisions		1,923		103		(1	)		2,025		2,025
	Foreign governments		12,139		265		(74	)		12,330		12,330
	Corporate bonds		8,030		1,235		(3	)		9,262		9,262
	Mortgage-backed securities		1,623		210		(4	)		1,829		1,829
			26,546		1,827		(88	)		28,285		28,285
	Held to maturity:
	Wm. Wrigley Jr. Company notes		668		—		(2	)		666		668
		$	27,214	$	1,827	$	(90	)	$	28,951	$	28,953
	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
	Investments in fixed maturity securities are reflected in our Consolidated Balance Sheets as follows (in millions).
		September 30,		December 31,
		2014		2013
	Insurance and other	$	28,721	$	28,785
	Finance and financial products		232		568
		$	28,953	$	29,353
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 September 30, 2014 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-		Total
		year or less		year through		years through			ten years		backed
				five years		ten years					securities
	Amortized cost		$7,993		$12,004		$2,889			$2,705		$1,623		$27,214
	Fair value		8,077		12,696		3,121			3,228		1,829		28,951

Investments_in_equity_securiti1

Investments in equity securities (Tables)	9 Months Ended
	Sep. 30, 2014
Schedule of investments in equity securities	'
	Investments in equity securities as of September 30, 2014 and December 31, 2013 are summarized based on the primary industry of the investee in the table below (in millions).
			Cost Basis		Unrealized		Unrealized			Fair
					Gains		Losses			Value
	September 30, 2014 *
	Banks, insurance and finance		$	22,468	$	30,226	$	(2	)	$	52,692
	Consumer products			7,005		18,620		(4	)		25,621
	Commercial, industrial and other			31,172		9,600		(176	)		40,596
			$	60,645	$	58,446	$	(182	)	$	118,909
	*	As of September 30, 2014, approximately 58% of the aggregate fair value was concentrated in the equity securities of four companies (American Express Company – $13.3 billion; Wells Fargo & Company – $25.1 billion; International Business Machines Corporation – $13.4 billion; and The Coca-Cola Company – $17.1 billion).
			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).
	As of September 30, 2014 and December 31, 2013, we concluded that the unrealized losses shown in the tables above were 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 September 30, 2014 and December 31, 2013, unrealized losses on equity securities in a continuous unrealized loss position for more than twelve consecutive months were $3 million and $52 million, respectively.
	Investments in equity securities are reflected in our Consolidated Balance Sheets as follows (in millions).
			September 30,		December 31,
			2014		2013
	Insurance and other		$	116,432	$	115,464
	Railroad, utilities and energy *			1,494		1,103
	Finance and financial products			983		938
			$	118,909	$	117,505
	*	Included in other assets.

Investments_in_HJ_Heinz_Holdin1

Investments in H.J. Heinz Holding Corporation (Tables)	9 Months Ended
	Sep. 30, 2014
Summarized consolidated financial information of Heinz Holding and its subsidiaries	'
	Summarized consolidated financial information of Heinz Holding and its subsidiaries follows (in millions).
			September 28, 2014			December 29, 2013
	Assets		$	38,055		$	38,972
	Liabilities			22,039			22,429
			Third Quarter 2014			First Nine Months 2014
	Sales		$	2,594		$	8,122
	Net earnings		$	172		$	494
	Preferred stock dividends earned by Berkshire			(180	)		(540	)
	Net loss attributable to common stockholders		$	(8	)	$	(46	)
	Earnings attributable to Berkshire *		$	176		$	516
	*	Includes dividends earned and Berkshire’s share of net loss attributable to common stockholders.

Investment_gainslosses_Tables

Investment gains/losses (Tables)	9 Months Ended
	Sep. 30, 2014
Investment gains/losses, including other-than-temporary impairment losses	'
	Investment gains/losses are summarized below (in millions).
		Third Quarter						First Nine Months
		2014			2013			2014			2013
	Fixed maturity securities —
	Gross gains from sales and other disposals	$	4		$	727		$	233		$	809
	Gross losses from sales and other disposals		(25	)		(55	)		(73	)		(147	)
	Equity securities —
	Gross gains from sales and other disposals		354			548			3,749			918
	Gross losses from sales and other disposals		(38	)		(37	)		(41	)		(57	)
	Other-than-temporary impairments		(678	)		(143	)		(697	)		(228	)
	Other		7			674			(50	)		1,416
		$	(376	)	$	1,714		$	3,121		$	2,711
	Investment gains/losses are reflected in our Consolidated Statements of Earnings as follows (in millions).
		Third Quarter						First Nine Months
		2014			2013			2014			2013
	Insurance and other	$	(376	)	$	1,640		$	3,049		$	2,529
	Finance and financial products		—			74			72			182
		$	(376	)	$	1,714		$	3,121		$	2,711

Receivables_Tables

Receivables (Tables)	9 Months Ended
	Sep. 30, 2014
Insurance and Other [Member]	'
Schedule of receivables	'
	Receivables of insurance and other businesses are comprised of the following (in millions).
		September 30,		December 31,
		2014		2013
	Insurance premiums receivable	$	8,642	$	7,474
	Reinsurance recoverable on unpaid losses		3,221		3,055
	Trade and other receivables		12,507		10,111
	Allowances for uncollectible accounts		(353)		(360)
		$	24,017	$	20,280
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).
		September 30,		December 31,
		2014		2013
	Consumer installment loans, commercial loans and finance receivables	$	12,865	$	13,170
	Allowances for uncollectible loans		(330)		(344)
		$	12,535	$	12,826

Inventories_Tables

Inventories (Tables)	9 Months Ended
	Sep. 30, 2014
Schedule of inventories	'
	Inventories are comprised of the following (in millions).
		September 30,		December 31,
		2014		2013
	Raw materials	$	1,876	$	1,755
	Work in process and other		926		842
	Finished manufactured goods		3,371		3,206
	Goods acquired for resale		4,009		4,057
		$	10,182	$	9,860

Property_plant_and_equipment_a1

Property, plant and equipment and assets held for lease (Tables)	9 Months Ended
	Sep. 30, 2014
Insurance and Other [Member]	'
Schedule of property, plant and equipment	'
	A summary of property, plant and equipment of our insurance and other businesses follows (in millions).
		Ranges of	September 30,			December 31,
		estimated useful life	2014			2013
	Land	—	$	1,160		$	1,098
	Buildings and improvements	2 – 40 years		6,505			6,244
	Machinery and equipment	3 – 25 years		16,319			15,984
	Furniture, fixtures and other	2 – 15 years		3,182			2,748
				27,166			26,074
	Accumulated depreciation			(13,113)			(12,451)
			$	14,053		$	13,623
Railroad, Utilities and Energy [Member]	'
Schedule of property, plant and equipment	'
	A summary of property, plant and equipment of our railroad and our utilities and energy businesses follows (in millions).
		Ranges of	September 30,			December 31,
		estimated useful life	2014			2013
	Railroad:
	Land	—	$	5,976		$	5,973
	Track structure and other roadway	5 –100 years		41,779			40,098
	Locomotives, freight cars and other equipment	5 – 40 years		8,929			7,551
	Construction in progress	—		1,198			973
	Utilities and energy:
	Utility generation, distribution and transmission system	5 – 80 years		59,864			57,490
	Interstate pipeline assets	3 – 80 years		6,508			6,448
	Independent power plants and other assets	3 – 30 years		4,551			2,516
	Construction in progress	—		4,126			4,217
				132,931			125,266
	Accumulated depreciation			(25,212	)		(22,784	)
			$	107,719		$	102,482
Finance and Financial Products [Member]	'
Schedule of property, plant and equipment	'
	Assets held for lease and property, plant and equipment of our finance and financial products businesses are summarized below (in millions).
		Ranges of	September 30,			December 31,
		estimated useful life	2014			2013
	Assets held for lease	6 – 30 years	$	10,061		$	9,509
	Land	—		229			233
	Buildings, machinery and other	3 – 50 years		1,179			1,146
				11,469			10,888
	Accumulated depreciation			(3,439	)		(3,188	)
			$	8,030		$	7,700

Goodwill_and_other_intangible_1

Goodwill and other intangible assets (Tables)	9 Months Ended
	Sep. 30, 2014
Reconciliation of the change in goodwill	'
	A reconciliation of the change in the carrying value of goodwill is as follows (in millions).
		September 30,			December 31,
		2014			2013
	Balance at beginning of year	$	57,011		$	54,523
	Acquisitions of businesses		1,818			2,732
	Other, including foreign currency translation		(160	)		(244	)
	Balance at end of period	$	58,669		$	57,011
Schedule of intangible assets	'
	Intangible assets other than goodwill are included in other assets and are summarized as follows (in millions).
		30-Sep-14						31-Dec-13
		Gross carrying			Accumulated			Gross carrying		Accumulated
		amount			amortization			amount		amortization
	Insurance and other	$	13,251		$	4,194		$	11,923	$	3,723
	Railroad, utilities and energy		2,253			1,469			2,214		1,231
		$	15,504		$	5,663		$	14,137	$	4,954
	Trademarks and trade names	$	3,058		$	419		$	2,750	$	340
	Patents and technology		5,412			3,053			5,173		2,626
	Customer relationships		5,241			1,680			4,690		1,518
	Other		1,793			511			1,524		470
		$	15,504		$	5,663		$	14,137	$	4,954

Derivative_contracts_Tables

Derivative contracts (Tables) (Finance and Financial Products [Member])	9 Months Ended
	Sep. 30, 2014
Finance and Financial Products [Member]	'
Derivative contracts outstanding	'
	A summary of derivative contracts of our finance and financial products businesses follows (in millions).
			September 30, 2014							December 31, 2013
			Assets		Liabilities			Notional		Assets			Liabilities		Notional
								Value							Value
	Equity index put options		$	—	$	4,512		$	30,567(1)	$	—		$	4,667	$	32,095(1)
	Credit default			—		155			7,792(2)		—			648		7,792(2)
	Other, principally interest rate and foreign currency			—		—					—			16
			$	—	$	4,667				$	—		$	5,331
	(1)	Represents the aggregate undiscounted amount payable at the contract expiration dates assuming that the value of the related 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.
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).
			Third Quarter					First Nine Months
			2014		2013			2014		2013
	Equity index put options		$	223	$	519		$	156	$	2,155
	Credit default			35		(128	)		492		(43	)
	Other, principally interest rate and foreign currency			—		36			1		(18	)
			$	258	$	427		$	649	$	2,094

Supplemental_cash_flow_informa1

Supplemental cash flow information (Tables)	9 Months Ended
	Sep. 30, 2014
Schedule of supplemental cash flow information	'
	A summary of supplemental cash flow information for the first nine months of 2014 and 2013 is presented in the following table (in millions).
		First Nine Months
		2014		2013
	Cash paid during the period for:
	Income taxes	$	3,201	$	4,028
	Interest:
	Insurance and other businesses		321		321
	Railroad, utilities and energy businesses		1,864		1,507
	Finance and financial products businesses		332		401
	Investments in equity securities exchanged in connection with business acquisitions		2,478		—
	Liabilities assumed in connection with business acquisitions		1,459		275
	Treasury stock acquired in connection with business acquisition		400		—

Notes_payable_and_other_borrow1

Notes payable and other borrowings (Tables)	9 Months Ended
	Sep. 30, 2014
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 September 30, 2014.
		Weighted	September 30,		December 31,
		Average	2014		2013
		Interest Rate
	Insurance and other:
	Issued by Berkshire due 2014-2047	2.80%	$	8,349	$	8,311
	Short-term subsidiary borrowings	0.40%		817		949
	Other subsidiary borrowings due 2014-2035	6.00%		3,162		3,180
			$	12,328	$	12,440
Railroad, Utilities and Energy [Member]	'
Schedule of short and long term outstanding debt disclosure	'
		Weighted	September 30,		December 31,
		Average	2014		2013
		Interest Rate
	Railroad, utilities and energy:
	Issued by Berkshire Hathaway Energy Company (“BHE”) and its subsidiaries:
	BHE senior unsecured debt due 2017-2043	5.70%	$	6,366	$	6,616
	Subsidiary and other debt due 2014-2054	5.30%		23,998		23,033
	Issued by Burlington Northern Santa Fe LLC and its subsidiaries (“BNSF”) due 2014-2097	5.10%		19,330		17,006
			$	49,694	$	46,655
Finance and Financial Products [Member]	'
Schedule of short and long term outstanding debt disclosure	'
		Weighted	September 30,		December 31,
		Average	2014		2013
		Interest Rate
	Finance and financial products:
	Issued by Berkshire Hathaway Finance Corporation (“BHFC”) due 2015-2043	3.10%	$	11,177	$	11,178
	Issued by other subsidiaries due 2014-2036	4.70%		1,613		1,951
			$	12,790	$	13,129

Fair_value_measurements_Tables

Fair value measurements (Tables)	9 Months Ended
	Sep. 30, 2014
Financial assets and liabilities measured at fair value on a recurring basis	'
	Our financial assets and liabilities are summarized below as of September 30, 2014 and December 31, 2013 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)
	September 30, 2014
	Investments in fixed maturity securities:
	U.S. Treasury, U.S. government corporations and agencies		$	2,839		$	2,839		$	2,323		$	516	$	—
	States, municipalities and political subdivisions			2,025			2,025			—			2,025		—
	Foreign governments			12,330			12,330			8,001			4,329		—
	Corporate bonds			9,930			9,928			—			9,919		9
	Mortgage-backed securities			1,829			1,829			—			1,829		—
	Investments in equity securities			118,909			118,909			118,847			60		2
	Investment in Heinz Holding Preferred Stock			7,710			8,376			—			—		8,376
	Other investments			19,178			19,178			—			—		19,178
	Loans and finance receivables			12,535			12,847			—			39		12,808
	Derivative contract assets (1)			86			86			—			16		70
	Derivative contract liabilities:
	Railroad, utilities and energy (1)			146			146			2			95		49
	Finance and financial products:
	Equity index put options			4,512			4,512			—			—		4,512
	Credit default			155			155			—			—		155
	Notes payable and other borrowings:
	Insurance and other			12,328			12,783			—			12,783		—
	Railroad, utilities and energy			49,694			55,445			—			55,445		—
	Finance and financial products			12,790			13,327			—			12,743		584
	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			12,440			12,655			—			12,655		—
	Railroad, utilities and energy			46,655			49,879			—			49,879		—
	Finance and financial products			13,129			13,505			—			12,846		659
	(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 the nine months ending September 30, 2014 and 2013 follow (in millions).
			Investments			Investments			Net
			in fixed			in equity			derivative
			maturity			securities			contract
			securities			and other			liabilities
						investments
	Nine months ending September 30, 2014
	Balance at December 31, 2013		$	372		$	17,958		$	(5,255	)
	Gains (losses) included in:
	Earnings			—			—			644
	Other comprehensive income			13			1,228			4
	Regulatory assets and liabilities			—			—			(3	)
	Dispositions and settlements			(1	)		—			(1	)
	Transfers into (out of) Level 3			(375	)		(6	)		(35	)
	Balance at September 30, 2014		$	9		$	19,180		$	(4,646	)
	Nine months ending September 30, 2013
	Balance at December 31, 2012		$	652		$	15,785		$	(7,847	)
	Gains (losses) included in:
	Earnings			—			523			2,119
	Other comprehensive income			(12	)		1,310			(5	)
	Regulatory assets and liabilities			—			—			1
	Dispositions and settlements			(18	)		(31	)		(56	)
	Transfers into (out of) Level 3			—			(1,495	)		—
	Balance at September 30, 2013		$	622		$	16,092		$	(5,788	)
Fair value assets and liabilities measured on recurring basis, unobservable inputs, additional information	'
	Quantitative information as of September 30, 2014, 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			Principal Valuation		Unobservable Inputs	Weighted
			Value			Techniques			Average
	Other investments:
	Preferred stocks		$	12,451		Discounted cash flow		Expected duration	6 years
								Discount for transferability restrictions and subordination	97 basis points
	Common stock warrants			6,727		Warrant pricing model		Discount for transferability and hedging restrictions	8%
	Net derivative liabilities:
	Equity index put options			4,512		Option pricing model		Volatility	20%
	Credit default-states/municipalities			155		Discounted cash flow		Credit spreads	9 basis points

Common_stock_Tables

Common stock (Tables)	9 Months Ended
	Sep. 30, 2014
Changes in issued, treasury and outstanding Berkshire common stock	'
	Changes in Berkshire’s issued, treasury and outstanding common stock during the first nine months of 2014 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, 2013		868,616			(9,573	)		859,043			1,178,775,092		(1,408,484	)		1,177,366,608
	Conversions of Class A common stock to Class B common stock and exercises of replacement stock options issued in a business acquisition		(22,484	)		—			(22,484	)		35,178,371		—			35,178,371
	Treasury shares acquired		—			(2,107	)		(2,107	)		—		(1,278	)		(1,278	)
	Balance at September 30, 2014		846,132			(11,680	)		834,452			1,213,953,463		(1,409,762	)		1,212,543,701

Accumulated_other_comprehensiv1

Accumulated other comprehensive income (Tables)	9 Months Ended
	Sep. 30, 2014
Schedule of accumulated other comprehensive income	'
	A summary of the net changes in after-tax accumulated other comprehensive income attributable to Berkshire Hathaway shareholders and significant amounts reclassified out of accumulated other comprehensive income for the nine months ending September 30, 2014 and 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
	Nine months ending September 30, 2014
	Balance at December 31, 2013	$	44,042		$	(146	)	$	46		$	83		$	44,025
	Other comprehensive income, net before reclassifications		2,942			(852	)		(15	)		(5	)		2,070
	Amounts reclassified from accumulated other comprehensive income		(1,971	)		47			39			(24	)		(1,909	)
			971			(805	)		24			(29	)		161
	Balance at September 30, 2014	$	45,013		$	(951	)	$	70		$	54		$	44,186
	Amounts reclassified from other comprehensive income into net earnings during 2014 are included on the following line items:
	Investment gains/losses:
	Insurance and other	$	(2,960	)	$	—		$	—		$	—		$	(2,960	)
	Finance and financial products		(72	)		—			—			—			(72	)
	Other		—			47			51			(39	)		59
	Reclassifications before income taxes		(3,032	)		47			51			(39	)		(2,973	)
	Applicable income taxes		(1,061	)		—			12			(15	)		(1,064	)
		$	(1,971	)	$	47		$	39		$	(24	)	$	(1,909	)
		Unrealized			Foreign			Prior service			Other			Accumulated
		appreciation of			currency			and actuarial						other
		investments, net			translation			gains/losses of						comprehensive
								defined benefit						income
								pension plans
	Nine months ending September 30, 2013
	Balance at December 31, 2012	$	29,254		$	(120	)	$	(1,601	)	$	(33	)	$	27,500
	Other comprehensive income, net before reclassifications		8,252			(191	)		(17	)		49			8,093
	Amounts reclassified from accumulated other comprehensive income		(738	)		(31	)		81			4			(684	)
	Transactions with noncontrolling interests		—			(12	)		—			—			(12	)
			7,514			(234	)		64			53			7,397
	Balance at September 30, 2013	$	36,768		$	(354	)	$	(1,537	)	$	20		$	34,897
	Amounts reclassified from other comprehensive income into net earnings during 2013 are included on the following line items:
	Investment gains/losses:
	Insurance and other	$	(1,062	)	$	—		$	—		$	—		$	(1,062	)
	Finance and financial products		(73	)		—			—			—			(73	)
	Other		—			(31	)		114			8			91
	Reclassifications before income taxes		(1,135	)		(31	)		114			8			(1,044	)
	Applicable income taxes		(397	)		—			33			4			(360	)
		$	(738	)	$	(31	)	$	81		$	4		$	(684	)

Business_segment_data_Tables

Business segment data (Tables)	9 Months Ended
	Sep. 30, 2014
Schedule of revenues and earnings by segment	'
	Revenues by segment for the third quarter and first nine months of 2014 and 2013 were as follows (in millions).
		Third Quarter						First Nine Months
		2014			2013			2014			2013
	Operating Businesses:
	Insurance group:
	Premiums earned:
	GEICO	$	5,203		$	4,730		$	15,168		$	13,726
	General Re		1,566			1,454			4,733			4,422
	Berkshire Hathaway Reinsurance Group		4,809			2,219			8,414			6,918
	Berkshire Hathaway Primary Group		1,139			867			3,141			2,396
	Investment income		957			1,084			3,409			3,628
	Total insurance group		13,674			10,354			34,865			31,090
	BNSF		5,881			5,651			17,063			16,257
	Berkshire Hathaway Energy Company		4,853			3,392			13,344			9,564
	McLane Company		12,151			11,547			34,327			33,707
	Manufacturing businesses		9,534			8,804			27,788			25,861
	Other businesses		3,493			3,179			10,456			9,583
	Finance and financial products		1,654			1,539			4,731			4,439
			51,240			44,466			142,574			130,501
	Reconciliation of segments to consolidated amount:
	Investment and derivative gains/losses		(118	)		2,141			3,770			4,805
	Eliminations and other		77			(66	)		70			(205	)
		$	51,199		$	46,541		$	146,414		$	135,101
	Earnings before income taxes by segment for the third quarter and first nine months of 2014 and 2013 were as follows (in millions).
		Third Quarter						First Nine Months
		2014			2013			2014			2013
	Operating Businesses:
	Insurance group:
	Underwriting gain (loss):
	GEICO	$	264		$	307		$	1,010		$	909
	General Re		126			63			322			182
	Berkshire Hathaway Reinsurance Group		443			(206	)		617			1,159
	Berkshire Hathaway Primary Group		143			99			379			228
	Net investment income		950			1,078			3,394			3,609
	Total insurance group		1,926			1,341			5,722			6,087
	BNSF		1,654			1,556			4,295			4,242
	Berkshire Hathaway Energy Company		1,051			586			2,248			1,574
	McLane Company		120			126			361			372
	Manufacturing businesses		1,337			1,202			3,774			3,301
	Other businesses		355			317			1,095			999
	Finance and financial products		453			403			1,247			1,054
			6,896			5,531			18,742			17,629
	Reconciliation of segments to consolidated amount:
	Investment and derivative gains/losses		(118	)		2,141			3,770			4,805
	Interest expense, excluding interest allocated to operating businesses		(79	)		(80	)		(233	)		(226	)
	Eliminations and other		51			(214	)		(15	)		(644	)
		$	6,750		$	7,378		$	22,264		$	21,564

Significant_business_acquisiti2

Significant business acquisitions - Narrative (Detail) (USD $)	9 Months Ended	12 Months Ended	0 Months Ended			0 Months Ended		9 Months Ended
	Sep. 30, 2014	Dec. 31, 2013	Dec. 19, 2013	Jan. 01, 2014	Feb. 25, 2014	Feb. 25, 2014	Jun. 30, 2014	Sep. 30, 2014
			NV Energy [Member]	IMI plc Beverage Dispensing Equipment Manufacturing and Merchandising Operations [Member]	Lubrizol Specialty Products Inc. (formerly Phillips Specialty Products Inc.) [Member]	Lubrizol Specialty Products Inc. (formerly Phillips Specialty Products Inc.) [Member]	WPLG Inc. [Member]	IMI plc, Lubrizol Specialty Products Inc. and WPLG Inc.[Member]
			Berkshire Hathaway Energy [Member]			PSX [Member]	Graham Holding Company [Member]
Business Acquisition [Line Items]	'	'	'	'	'	'	'	'
Aggregate consideration paid for acquisitions	'	'	$5,600,000,000	$1,120,000,000	'	'	'	'
Percentage of acquiree's common stock acquired	'	'	'	'	100.00%	'	'	'
Number of shares exchanged	'	'	'	'	'	17,422,615	1,620,190	'
Fair value of shares exchanged	2,478,000,000	'	'	'	'	1,350,000,000	1,130,000,000	'
Preliminary fair value of identified net assets	'	'	'	'	'	'	'	2,300,000,000
Residual goodwill	$1,818,000,000	$2,732,000,000	'	'	'	'	'	$1,300,000,000

Significant_business_acquisiti3

Significant business acquisitions - Estimated fair values of assets acquired and liabilities assumed (Detail) (USD $)	Sep. 30, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 19, 2013
In Millions, unless otherwise specified				NV Energy [Member]
Business Acquisition [Line Items]	'	'	'	'
Property, plant and equipment	'	'	'	$9,518
Goodwill	58,669	57,011	54,523	2,363
Other assets, including cash and cash equivalents of $304 million	'	'	'	2,505
Assets acquired	'	'	'	14,386
Accounts payable, accruals and other liabilities	'	'	'	3,456
Notes payable and other borrowings	'	'	'	5,334
Liabilities assumed	'	'	'	8,790
Net assets acquired	'	'	'	$5,596

Significant_business_acquisiti4

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 and cash equivalents acquired	$304

Significant_business_acquisiti5

Significant business acquisitions - Pro forma consolidated earnings data (Detail) (NV Energy, IMI plc, Lubrizol Specialty Products Inc. and WPLG Inc. [Member], USD $)	9 Months Ended
In Millions, except Per Share data, unless otherwise specified	Sep. 30, 2013
NV Energy, IMI plc, Lubrizol Specialty Products Inc. and WPLG Inc. [Member]	'
Business Acquisition [Line Items]	'
Revenues	$138,168
Net earnings attributable to Berkshire Hathaway shareholders	$14,805
Net earnings per equivalent Class A common share attributable to Berkshire Hathaway shareholders	$9,008

Investments_in_fixed_maturity_2

Investments in fixed maturity securities (Detail) (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Millions, unless otherwise specified
Summary of Investment Holdings [Line Items]	'	'
Amortized cost of fixed maturity securities	$27,214	$27,764
Unrealized gains on fixed maturity securities	1,827	1,752
Unrealized losses on fixed maturity securities	-90	-146
Fair value of fixed maturity securities	28,951	29,370
Carrying value of fixed maturity securities	28,953	29,353
Fixed Maturities [Member]	'	'
Summary of Investment Holdings [Line Items]	'	'
Amortized cost of available-for-sale securities	26,546	27,085
Unrealized gains on available-for-sale securities	1,827	1,735
Unrealized losses on available-for-sale securities	-88	-146
Carrying value and fair value of available-for-sale securities	28,285	28,674
Fixed Maturities [Member] | Wm. Wrigley Jr. Company [Member]	'	'
Summary of Investment Holdings [Line Items]	'	'
Amortized cost and carrying value of held-to-maturity securities	668	679
Unrealized gains on held-to-maturity securities	'	17
Unrealized losses on held-to-maturity securities	-2	'
Fair value of held-to-maturity securities	666	696
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	2,831	2,650
Unrealized gains on available-for-sale securities	14	16
Unrealized losses on available-for-sale securities	-6	-8
Carrying value and fair value of available-for-sale securities	2,839	2,658
Fixed Maturities [Member] | States, municipalities and political subdivisions [Member]	'	'
Summary of Investment Holdings [Line Items]	'	'
Amortized cost of available-for-sale securities	1,923	2,221
Unrealized gains on available-for-sale securities	103	129
Unrealized losses on available-for-sale securities	-1	-5
Carrying value and fair value of available-for-sale securities	2,025	2,345
Fixed Maturities [Member] | Foreign governments [Member]	'	'
Summary of Investment Holdings [Line Items]	'	'
Amortized cost of available-for-sale securities	12,139	11,001
Unrealized gains on available-for-sale securities	265	182
Unrealized losses on available-for-sale securities	-74	-110
Carrying value and fair value of available-for-sale securities	12,330	11,073
Fixed Maturities [Member] | Corporate bonds [Member]	'	'
Summary of Investment Holdings [Line Items]	'	'
Amortized cost of available-for-sale securities	8,030	9,383
Unrealized gains on available-for-sale securities	1,235	1,190
Unrealized losses on available-for-sale securities	-3	-15
Carrying value and fair value of available-for-sale securities	9,262	10,558
Fixed Maturities [Member] | Mortgage-backed securities [Member]	'	'
Summary of Investment Holdings [Line Items]	'	'
Amortized cost of available-for-sale securities	1,623	1,830
Unrealized gains on available-for-sale securities	210	218
Unrealized losses on available-for-sale securities	-4	-8
Carrying value and fair value of available-for-sale securities	$1,829	$2,040

Investments_in_fixed_maturity_3

Investments in fixed maturity securities - Carrying value by segment (Detail) (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Millions, unless otherwise specified
Summary of Investment Holdings [Line Items]	'	'
Investments in fixed maturity securities	$28,953	$29,353
Insurance and Other [Member]	'	'
Summary of Investment Holdings [Line Items]	'	'
Investments in fixed maturity securities	28,721	28,785
Finance and Financial Products [Member]	'	'
Summary of Investment Holdings [Line Items]	'	'
Investments in fixed maturity securities	$232	$568

Investments_in_fixed_maturity_4

Investments in fixed maturity securities - Narrative (Detail) (Fixed Maturities [Member], Foreign governments [Member])	Sep. 30, 2014
United Kingdom, Germany, Australia, Canada and The Netherlands [Member]	'
Summary of Investment Holdings [Line Items]	'
Percentage of fixed maturity investments by geographic location	76.00%
AA or Higher Credit Rating [Member]	'
Summary of Investment Holdings [Line Items]	'
Percentage of fixed maturity investments by credit rating	92.00%

Investments_in_fixed_maturity_5

Investments in fixed maturity securities - Amortized cost and estimated fair value of securities with fixed maturities (Detail) (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Millions, unless otherwise specified
Summary of Investment Holdings [Line Items]	'	'
Amortized cost of fixed maturity securities	$27,214	$27,764
Fair value of fixed maturity securities	28,951	29,370
Fixed Maturities [Member]	'	'
Summary of Investment Holdings [Line Items]	'	'
Due in one year or less - amortized cost	7,993	'
Due after one year through five years - amortized cost	12,004	'
Due after five years through ten years - amortized cost	2,889	'
Due after ten years - amortized cost	2,705	'
Due in one year or less - fair value	8,077	'
Due after one year through five years - fair value	12,696	'
Due after five years through ten years - fair value	3,121	'
Due after ten years - fair value	3,228	'
Fixed Maturities [Member] | Mortgage-backed securities [Member]	'	'
Summary of Investment Holdings [Line Items]	'	'
Mortgage-backed securities - amortized cost	1,623	'
Mortgage-backed securities - fair value	$1,829	'

Investments_in_equity_securiti2

Investments in equity securities (Detail) (USD $)	Sep. 30, 2014		Dec. 31, 2013
In Millions, unless otherwise specified
Summary of Investment Holdings [Line Items]	'		'
Cost basis of investments	$60,645		$59,451
Unrealized gains on investments	58,446		58,197
Unrealized losses on investments	-182		-143
Fair value of investments	118,909	[1]	117,505	[2]
Banks, insurance and finance [Member]	'		'
Summary of Investment Holdings [Line Items]	'		'
Cost basis of investments	22,468		22,420
Unrealized gains on investments	30,226		28,021
Unrealized losses on investments	-2		'
Fair value of investments	52,692		50,441
Consumer products [Member]	'		'
Summary of Investment Holdings [Line Items]	'		'
Cost basis of investments	7,005		7,082
Unrealized gains on investments	18,620		17,854
Unrealized losses on investments	-4		'
Fair value of investments	25,621		24,936
Commercial, industrial and other [Member]	'		'
Summary of Investment Holdings [Line Items]	'		'
Cost basis of investments	31,172		29,949
Unrealized gains on investments	9,600		12,322
Unrealized losses on investments	-176		-143
Fair value of investments	$40,596		$42,128
[1]	As of September 30, 2014, approximately 58% of the aggregate fair value was concentrated in the equity securities of four companies (American Express Company - $13.3 billion; Wells Fargo & Company - $25.1 billion; International Business Machines Corporation - $13.4 billion; and The Coca-Cola Company - $17.1 billion).
[2]	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).

Investments_in_equity_securiti3

Investments in equity securities (Parenthetical) (Detail) (USD $)	0 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2014		Dec. 31, 2013
	Item		Item
Summary of Investment Holdings [Line Items]	'		'
Fair value of investments	118,909	[1]	117,505	[2]
American Express Company [Member]	'		'
Summary of Investment Holdings [Line Items]	'		'
Fair value of investments	13,300		13,800
Wells Fargo & Company [Member]	'		'
Summary of Investment Holdings [Line Items]	'		'
Fair value of investments	25,100		21,900
International Business Machines Corporation [Member]	'		'
Summary of Investment Holdings [Line Items]	'		'
Fair value of investments	13,400		12,800
The Coca-Cola Company [Member]	'		'
Summary of Investment Holdings [Line Items]	'		'
Fair value of investments	17,100		16,500
Investment Concentration [Member] | Equity Securities [Member]	'		'
Summary of Investment Holdings [Line Items]	'		'
Concentration percentage	58.00%		55.00%
Number of companies in concentration percentage	4		4
[1]	As of September 30, 2014, approximately 58% of the aggregate fair value was concentrated in the equity securities of four companies (American Express Company - $13.3 billion; Wells Fargo & Company - $25.1 billion; International Business Machines Corporation - $13.4 billion; and The Coca-Cola Company - $17.1 billion).
[2]	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).

Investments_in_equity_securiti4

Investments in equity securities - Narrative (Detail) (Equity Securities [Member], USD $)	Sep. 30, 2014	Dec. 31, 2013
In Millions, unless otherwise specified
Equity Securities [Member]	'	'
Summary of Investment Holdings [Line Items]	'	'
Unrealized losses related to securities that have been in an unrealized loss position for more than 12 months	$3	$52

Investments_in_equity_securiti5

Investments in equity securities - Fair value by segment (Detail) (USD $)	Sep. 30, 2014		Dec. 31, 2013
In Millions, unless otherwise specified
Summary of Investment Holdings [Line Items]	'		'
Investments in equity securities	$118,909	[1]	$117,505	[2]
Insurance and Other [Member]	'		'
Summary of Investment Holdings [Line Items]	'		'
Investments in equity securities	116,432		115,464
Railroad, Utilities and Energy [Member] | Other Assets [Member]	'		'
Summary of Investment Holdings [Line Items]	'		'
Investments in equity securities	1,494	[3]	1,103	[3]
Finance and Financial Products [Member]	'		'
Summary of Investment Holdings [Line Items]	'		'
Investments in equity securities	$983		$938
[1]	As of September 30, 2014, approximately 58% of the aggregate fair value was concentrated in the equity securities of four companies (American Express Company - $13.3 billion; Wells Fargo & Company - $25.1 billion; International Business Machines Corporation - $13.4 billion; and The Coca-Cola Company - $17.1 billion).
[2]	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).
[3]	Included in other assets.

Other_investments_Narrative_De

Other investments - Narrative (Detail) (USD $)

Sep. 30, 2014

Dec. 31, 2013

Sep. 30, 2014

Dec. 31, 2013

Sep. 30, 2014

Dec. 31, 2013

Sep. 30, 2014

Sep. 30, 2014

Dec. 31, 2009

Sep. 30, 2014

Dec. 31, 2011

Sep. 30, 2014

Dec. 31, 2011

Sep. 30, 2014

Sep. 30, 2014

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]

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]

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]

Perpetual Preferred Stock [Member]

Perpetual Preferred Stock [Member]

Warrants Expiring 2021 [Member]

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]

Perpetual Preferred Stock and Warrants [Member]

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

'

'

'

'

'

'

'

'

3,000,000,000

'

'

'

5,000,000,000

'

'

Conversion ratio of preferred stock into common stock

'

'

'

'

'

'

'

24.201

'

'

'

'

'

'

'

Preferred stock conversion price, per share

'

'

'

'

'

'

'

$41.32

'

'

'

'

'

'

'

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

'

'

'

'

'

'

'

$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 Perpetual Preferred Stock, per share

'

'

'

'

'

'

'

'

'

$105,000

'

'

'

'

'

Redemption value of 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

$6,120,000,000

$5,617,000,000

$13,058,000,000

$12,334,000,000

$19,178,000,000

$17,951,000,000

'

'

'

'

'

'

'

'

'

Investments_in_HJ_Heinz_Holdin2

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

9 Months Ended

0 Months Ended

9 Months Ended

0 Months Ended

0 Months Ended

9 Months Ended

0 Months Ended

9 Months Ended

Sep. 30, 2013

Sep. 30, 2014

Sep. 30, 2014

Jun. 07, 2013

Sep. 30, 2014

Jun. 07, 2013

Sep. 30, 2014

Jun. 07, 2013

Sep. 30, 2014

Sep. 30, 2014

Jun. 07, 2013

Sep. 30, 2014

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]

Stock Options [Member]

3G Capital (venture partner) [Member]

Common Stock [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]

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%

Investments_in_HJ_Heinz_Holdin3

Investments in H.J. Heinz Holding Corporation (Detail) (Heinz Holding [Member], USD $)	3 Months Ended		9 Months Ended
In Millions, unless otherwise specified	Sep. 28, 2014		Sep. 28, 2014		Dec. 29, 2013
Heinz Holding [Member]	'		'		'
Schedule of Equity Method Investments [Line Items]	'		'		'
Assets	$38,055		$38,055		$38,972
Liabilities	22,039		22,039		22,429
Sales	2,594		8,122		'
Net earnings	172		494		'
Preferred stock dividends earned by Berkshire	-180		-540		'
Net loss attributable to common stockholders	-8		-46		'
Earnings attributable to Berkshire	$176	[1]	$516	[1]	'
[1]	Includes dividends earned and Berkshire's share of net loss attributable to common stockholders.

Investment_gainslosses_Detail

Investment gains/losses (Detail) (USD $)	3 Months Ended		9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Gain (Loss) on Investments [Line Items]	'	'	'	'
Other-than-temporary impairments	($678)	($143)	($697)	($228)
Investment gains/losses	-376	1,714	3,121	2,711
Fixed Maturities [Member]	'	'	'	'
Gain (Loss) on Investments [Line Items]	'	'	'	'
Gross gains from sales and other disposals	4	727	233	809
Gross losses from sales and other disposals	-25	-55	-73	-147
Equity Securities [Member]	'	'	'	'
Gain (Loss) on Investments [Line Items]	'	'	'	'
Gross gains from sales and other disposals	354	548	3,749	918
Gross losses from sales and other disposals	-38	-37	-41	-57
Other Types of Investments [Member]	'	'	'	'
Gain (Loss) on Investments [Line Items]	'	'	'	'
Other investment gains/losses	7	674	-50	1,416
Insurance and Other [Member]	'	'	'	'
Gain (Loss) on Investments [Line Items]	'	'	'	'
Investment gains/losses	-376	1,640	3,049	2,529
Finance and Financial Products [Member]	'	'	'	'
Gain (Loss) on Investments [Line Items]	'	'	'	'
Investment gains/losses	'	$74	$72	$182

Investment_gainslosses_Narrati

Investment gains/losses - Narrative (Detail) (USD $)	3 Months Ended		9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Gain (Loss) on Investments [Line Items]	'	'	'	'
Investment gains/losses	($376)	$1,714	$3,121	$2,711
OTTI losses	678	143	697	228
Equity Securities [Member] | PSX and GHC [Member] | PSPI and WPLG Inc. [Member]	'	'	'	'
Gain (Loss) on Investments [Line Items]	'	'	'	'
Investment gains/losses	'	'	2,100	'
Equity Securities [Member] | Tesco PLC [Member]	'	'	'	'
Gain (Loss) on Investments [Line Items]	'	'	'	'
OTTI losses	678	'	'	'
Bonds [Member] | Texas Competitive Electric Holdings [Member]	'	'	'	'
Gain (Loss) on Investments [Line Items]	'	'	'	'
OTTI losses	'	'	'	$228

Receivables_Detail

Receivables (Detail) (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Millions, unless otherwise specified
Insurance and Other [Member]	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Insurance premiums receivable	$8,642	$7,474
Reinsurance recoverable on unpaid losses	3,221	3,055
Trade and other receivables	12,507	10,111
Allowances for uncollectible accounts	-353	-360
Total receivables of insurance and other businesses	24,017	20,280
Finance and Financial Products [Member]	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Consumer installment loans, commercial loans and finance receivables	12,865	13,170
Allowances for uncollectible loans	-330	-344
Total loans and finance receivables of finance and financial products businesses	$12,535	$12,826

Receivables_Narrative_Detail

Receivables - Narrative (Detail) (Finance and Financial Products [Member], USD $)	9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Dec. 31, 2013
Consumer installment loans [Member]	'	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'	'
Percentage of aggregate consumer installment loans, commercial loans and finance receivables	97.00%	'	95.00%
Consumer installment loans and finance receivables [Member]	'	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'	'
Provisions for loan losses	$143	$192	'
Loan charge-offs, net of recoveries	157	209	'
Unamortized acquisition discounts on loans	$293	'	$406
Loans and finance receivables [Member]	'	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'	'
Percent of loans evaluated collectively for impairment	97.00%	'	'
Percent of loan balances that are performing	98.00%	'	'
Percent of loan balances that are current as to payment status	94.00%	'	'

Inventories_Detail

Inventories (Detail) (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Millions, unless otherwise specified
Inventory [Line Items]	'	'
Raw materials	$1,876	$1,755
Work in process and other	926	842
Finished manufactured goods	3,371	3,206
Goods acquired for resale	4,009	4,057
Total inventory	$10,182	$9,860

Property_plant_and_equipment_a2

Property, plant and equipment and assets held for lease (Detail) (USD $)

Sep. 30, 2014

Dec. 31, 2013

Sep. 30, 2014

Dec. 31, 2013

Sep. 30, 2014

Dec. 31, 2013

Sep. 30, 2014

Dec. 31, 2013

Sep. 30, 2014

Dec. 31, 2013

Sep. 30, 2014

Dec. 31, 2013

Sep. 30, 2014

Dec. 31, 2013

Sep. 30, 2014

Dec. 31, 2013

Sep. 30, 2014

Dec. 31, 2013

Sep. 30, 2014

Dec. 31, 2013

Sep. 30, 2014

Dec. 31, 2013

Sep. 30, 2014

Dec. 31, 2013

Sep. 30, 2014

Dec. 31, 2013

Sep. 30, 2014

Dec. 31, 2013

Sep. 30, 2014

Dec. 31, 2013

Sep. 30, 2014

Dec. 31, 2013

Sep. 30, 2014

Dec. 31, 2013

Sep. 30, 2014

Dec. 31, 2013

Sep. 30, 2014

Sep. 30, 2014

Sep. 30, 2014

Sep. 30, 2014

Sep. 30, 2014

Sep. 30, 2014

Sep. 30, 2014

Sep. 30, 2014

Sep. 30, 2014

Sep. 30, 2014

Sep. 30, 2014

Sep. 30, 2014

Sep. 30, 2014

Sep. 30, 2014

Sep. 30, 2014

Sep. 30, 2014

Sep. 30, 2014

Sep. 30, 2014

Sep. 30, 2014

Sep. 30, 2014

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]

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]

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]

Minimum [Member]

Minimum [Member]

Minimum [Member]

Minimum [Member]

Minimum [Member]

Minimum [Member]

Minimum [Member]

Minimum [Member]

Minimum [Member]

Minimum [Member]

Maximum [Member]

Maximum [Member]

Maximum [Member]

Maximum [Member]

Maximum [Member]

Maximum [Member]

Maximum [Member]

Maximum [Member]

Maximum [Member]

Maximum [Member]

Buildings and improvements [Member]

Buildings and improvements [Member]

Machinery and equipment [Member]

Machinery and equipment [Member]

Furniture, fixtures and other [Member]

Furniture, fixtures and other [Member]

Land [Member]

Land [Member]

Land [Member]

Land [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]

Construction in progress [Member]

Construction in progress [Member]

Utility generation, distribution and transmission system [Member]

Utility generation, distribution and transmission system [Member]

Interstate pipeline assets [Member]

Interstate pipeline assets [Member]

Independent power plants and other assets [Member]

Independent power plants and other assets [Member]

Construction in progress [Member]

Construction in progress [Member]

Land [Member]

Land [Member]

Assets held for lease [Member]

Assets held for lease [Member]

Buildings, machinery and other [Member]

Buildings, machinery and other [Member]

Insurance and Other [Member]

Insurance and Other [Member]

Insurance and Other [Member]

Railroad [Member]

Railroad [Member]

Utilities and Energy [Member]

Utilities and Energy [Member]

Utilities and Energy [Member]

Finance and Financial Products [Member]

Finance and Financial Products [Member]

Insurance and Other [Member]

Insurance and Other [Member]

Insurance and Other [Member]

Railroad [Member]

Railroad [Member]

Utilities and Energy [Member]

Utilities and Energy [Member]

Utilities and Energy [Member]

Finance and Financial Products [Member]

Finance and Financial Products [Member]

Buildings and improvements [Member]

Machinery and equipment [Member]

Furniture, fixtures and other [Member]

Track structure and other roadway [Member]

Locomotives, freight cars and other equipment [Member]

Utility generation, distribution and transmission system [Member]

Interstate pipeline assets [Member]

Independent power plants and other assets [Member]

Assets held for lease [Member]

Buildings, machinery and other [Member]

Buildings and improvements [Member]

Machinery and equipment [Member]

Furniture, fixtures and other [Member]

Track structure and other roadway [Member]

Locomotives, freight cars and other equipment [Member]

Utility generation, distribution and transmission system [Member]

Interstate pipeline assets [Member]

Independent power plants and other assets [Member]

Assets held for lease [Member]

Buildings, machinery and other [Member]

Property, Plant and Equipment [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Property, plant and equipment, gross

$27,166

$26,074

$6,505

$6,244

$16,319

$15,984

$3,182

$2,748

$1,160

$1,098

$5,976

$5,973

$41,779

$40,098

$8,929

$7,551

$1,198

$973

$59,864

$57,490

$6,508

$6,448

$4,551

$2,516

$4,126

$4,217

$132,931

$125,266

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Property, plant and equipment, accumulated depreciation

-13,113

-12,451

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

-25,212

-22,784

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Total property, plant and equipment, net

14,053

13,623

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

107,719

102,482

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Estimated useful life (in years)

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'2 years

'3 years

'2 years

'5 years

'5 years

'5 years

'3 years

'3 years

'6 years

'3 years

'40 years

'25 years

'15 years

'100 years

'40 years

'80 years

'80 years

'30 years

'30 years

'50 years

Property, plant and equipment and assets held for lease, gross

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

11,469

10,888

229

233

10,061

9,509

1,179

1,146

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Property, plant and equipment and assets held for lease, accumulated depreciation

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

-3,439

-3,188

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Total property, plant and equipment and assets held for lease, net

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$8,030

$7,700

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Property_plant_and_equipment_a3

Property, plant and equipment and assets held for lease - Narrative (Detail) (USD $)	9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013
Insurance and Other [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Depreciation expense	$1,202	$1,206
Railroad, Utilities and Energy [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Depreciation expense	2,932	2,403
Finance and Financial Products [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Depreciation expense	$447	$427

Goodwill_and_other_intangible_2

Goodwill and other intangible assets (Detail) (USD $)	9 Months Ended	12 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2014	Dec. 31, 2013
Goodwill [Line Items]	'	'
Balance at beginning of year	$57,011	$54,523
Acquisitions of businesses	1,818	2,732
Other, including foreign currency translation	-160	-244
Balance at end of period	$58,669	$57,011

Goodwill_and_other_intangible_3

Goodwill and other intangible assets - Intangible assets (Detail) (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Millions, unless otherwise specified
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]	'	'
Gross carrying amount	$15,504	$14,137
Accumulated amortization	5,663	4,954
Trademarks and trade names [Member]	'	'
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]	'	'
Gross carrying amount	3,058	2,750
Accumulated amortization	419	340
Patents and technology [Member]	'	'
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]	'	'
Gross carrying amount	5,412	5,173
Accumulated amortization	3,053	2,626
Customer relationships [Member]	'	'
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]	'	'
Gross carrying amount	5,241	4,690
Accumulated amortization	1,680	1,518
Other intangible assets [Member]	'	'
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]	'	'
Gross carrying amount	1,793	1,524
Accumulated amortization	511	470
Insurance and Other [Member]	'	'
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]	'	'
Gross carrying amount	13,251	11,923
Accumulated amortization	4,194	3,723
Railroad, Utilities and Energy [Member]	'	'
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]	'	'
Gross carrying amount	2,253	2,214
Accumulated amortization	$1,469	$1,231

Goodwill_and_other_intangible_4

Goodwill and other intangible assets - Intangible assets - Narrative (Detail) (USD $)	9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Dec. 31, 2013
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]	'	'	'
Amortization expense	$854	$797	'
Intangible assets with indefinite lives, excluding goodwill	$2,604	'	$2,221

Derivative_contracts_Detail

Derivative contracts (Detail) (Finance and Financial Products [Member], USD $)	Sep. 30, 2014		Dec. 31, 2013
In Millions, unless otherwise specified
Derivative [Line Items]	'		'
Liabilities	$4,667		$5,331
Not Designated as Hedging Instrument [Member]	'		'
Derivative [Line Items]	'		'
Liabilities	4,667		5,331
Not Designated as Hedging Instrument [Member] | Equity Index Put Options [Member]	'		'
Derivative [Line Items]	'		'
Liabilities	4,512		4,667
Notional value	30,567	[1]	32,095	[1]
Not Designated as Hedging Instrument [Member] | Credit Default Contracts [Member]	'		'
Derivative [Line Items]	'		'
Liabilities	155		648
Notional value	7,792	[2]	7,792	[2]
Not Designated as Hedging Instrument [Member] | Other, principally interest rate and foreign currency [Member]	'		'
Derivative [Line Items]	'		'
Liabilities	'		$16
[1]	Represents the aggregate undiscounted amount payable at the contract expiration dates assuming that the value of the related 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.

Derivative_contracts_gains_and

Derivative contracts - gains and losses (Detail) (Finance and Financial Products [Member], USD $)	3 Months Ended		9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Derivative Instruments, Gain (Loss) [Line Items]	'	'	'	'
Derivative gains/losses	$258	$427	$649	$2,094
Not Designated as Hedging Instrument [Member]	'	'	'	'
Derivative Instruments, Gain (Loss) [Line Items]	'	'	'	'
Derivative gains/losses	258	427	649	2,094
Not Designated as Hedging Instrument [Member] | Equity Index Put Options [Member]	'	'	'	'
Derivative Instruments, Gain (Loss) [Line Items]	'	'	'	'
Derivative gains/losses	223	519	156	2,155
Not Designated as Hedging Instrument [Member] | Credit Default Contracts [Member]	'	'	'	'
Derivative Instruments, Gain (Loss) [Line Items]	'	'	'	'
Derivative gains/losses	35	-128	492	-43
Not Designated as Hedging Instrument [Member] | Other, principally interest rate and foreign currency [Member]	'	'	'	'
Derivative Instruments, Gain (Loss) [Line Items]	'	'	'	'
Derivative gains/losses	'	$36	$1	($18)

Derivative_contracts_Narrative

Derivative contracts - Narrative (Detail) (USD $)	9 Months Ended
	Sep. 30, 2014		Dec. 31, 2013
Finance and Financial Products [Member]	'		'
Derivative [Line Items]	'		'
Liabilities	$4,667,000,000		$5,331,000,000
Finance and Financial Products [Member] | Not Designated as Hedging Instrument [Member]	'		'
Derivative [Line Items]	'		'
Collateral posting requirements under contracts with collateral provisions	0		0
Additional collateral posting requirements	1,100,000,000		'
Liabilities	4,667,000,000		5,331,000,000
Finance and Financial Products [Member] | Not Designated as Hedging Instrument [Member] | Equity Index Put Options [Member]	'		'
Derivative [Line Items]	'		'
Aggregate intrinsic value of equity index put option contracts	1,300,000,000		1,700,000,000
Maturity date, range, start	'June 2018		'
Maturity date, range, end	'January 2026		'
Weighted average remaining life of derivative contract	'6 years 2 months 12 days		'
Notional value	30,567,000,000	[1]	32,095,000,000	[1]
Liabilities	4,512,000,000		4,667,000,000
Finance and Financial Products [Member] | Not Designated as Hedging Instrument [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		'
Notional value	7,792,000,000		'
Railroad, Utilities and Energy [Member] | Not Designated as Hedging Instrument [Member] | Other Assets [Member]	'		'
Derivative [Line Items]	'		'
Assets	86,000,000		87,000,000
Railroad, Utilities and Energy [Member] | Not Designated as Hedging Instrument [Member] | Accounts Payable, Accruals and Other Liabilities [Member]	'		'
Derivative [Line Items]	'		'
Liabilities	$146,000,000		$208,000,000
[1]	Represents the aggregate undiscounted amount payable at the contract expiration dates assuming that the value of the related index is zero at each contract's expiration date.

Supplemental_cash_flow_informa2

Supplemental cash flow information (Detail) (USD $)	9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013
Supplemental Cash Flow Information [Line Items]	'	'
Cash paid during the period for income taxes	$3,201	$4,028
Investments in equity securities exchanged in connection with business acquisitions	2,478	'
Liabilities assumed in connection with business acquisitions	1,459	275
Treasury stock acquired in connection with business acquisition	400	'
Insurance and Other [Member]	'	'
Supplemental Cash Flow Information [Line Items]	'	'
Cash paid during the period for interest	321	321
Railroad, Utilities and Energy [Member]	'	'
Supplemental Cash Flow Information [Line Items]	'	'
Cash paid during the period for interest	1,864	1,507
Finance and Financial Products [Member]	'	'
Supplemental Cash Flow Information [Line Items]	'	'
Cash paid during the period for interest	$332	$401

Notes_payable_and_other_borrow2

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

Sep. 30, 2014

Dec. 31, 2013

Sep. 30, 2014

Dec. 31, 2013

Sep. 30, 2014

Sep. 30, 2014

Dec. 31, 2013

Sep. 30, 2014

Sep. 30, 2014

Dec. 31, 2013

Sep. 30, 2014

Sep. 30, 2014

Dec. 31, 2013

Sep. 30, 2014

Dec. 31, 2013

Sep. 30, 2014

Sep. 30, 2014

Dec. 31, 2013

Sep. 30, 2014

Sep. 30, 2014

Dec. 31, 2013

Sep. 30, 2014

Dec. 31, 2013

Sep. 30, 2014

Sep. 30, 2014

Dec. 31, 2013

Sep. 30, 2014

In Millions, unless otherwise specified

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]

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]

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 Energy [Member]

Berkshire Hathaway Energy [Member]

Berkshire Hathaway Energy [Member]

Berkshire Hathaway Energy Subsidiaries [Member]

Berkshire Hathaway Energy Subsidiaries [Member]

Berkshire Hathaway Energy Subsidiaries [Member]

BNSF [Member]

BNSF [Member]

BNSF [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]

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]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Maturity date, range, start

'

'

'

'

'2017

'

'

'2014

'

'

'2014

'

'

'

'

'2014

'

'

'2014

'

'

'

'

'2015

'

'

'2014

Maturity date, range, end

'

'

'

'

'2043

'

'

'2054

'

'

'2097

'

'

'

'

'2047

'

'

'2035

'

'

'

'

'2043

'

'

'2036

Short-term debt, weighted average interest rate

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

0.40%

'

'

'

'

'

'

'

'

'

'

Senior unsecured debt

'

'

$6,366

$6,616

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Weighted average interest rate, percentage

'

'

5.70%

'

'

5.30%

'

'

5.10%

'

'

'

'

2.80%

'

'

6.00%

'

'

'

'

3.10%

'

'

4.70%

'

'

Notes payable and other borrowings

49,694

46,655

'

'

'

23,998

23,033

'

19,330

17,006

'

12,328

12,440

8,349

8,311

'

'

'

'

12,790

13,129

11,177

11,178

'

1,613

1,951

'

Short-term borrowings

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

817

949

'

'

'

'

'

'

'

'

'

Other borrowings

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$3,162

$3,180

'

'

'

'

'

'

'

'

'

Notes_payable_and_other_borrow3

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

Sep. 30, 2014

Sep. 30, 2014

Sep. 30, 2014

Jul. 31, 2014

Jan. 31, 2014

Jul. 31, 2014

Jan. 31, 2014

Jan. 31, 2014

Aug. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Aug. 31, 2014

Aug. 31, 2014

Berkshire Hathaway Subsidiaries [Member]

Berkshire Hathaway Energy Company and Subsidiaries [Member]

Berkshire Hathaway (Parent) [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]

BNSF [Member]

BNSF [Member]

BNSF [Member]

BNSF [Member]

BNSF [Member]

BNSF [Member]

Line of Credit and Commercial Paper Facilities [Member]

Line of Credit and Commercial Paper Facilities [Member]

Subsidiaries Excluding Berkshire Hathaway Finance Corporation [Member]

Senior Notes [Member]

Senior Notes [Member]

Senior Notes Due 2017, Floating Rate [Member]

Senior Notes Due 2017, Floating Rate [Member]

Senior Notes Due 2018 at 2% [Member]

Debentures [Member]

Debentures [Member]

Debentures Due 2024 at 3.75% [Member]

Debentures Due 2044 at 4.9% [Member]

Debentures Due 2024 at 3.4% [Member]

Debentures Due 2044 at 4.5% [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]

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]

Debt Instrument [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Principal amount of debt issued

'

'

'

'

$750,000,000

$400,000,000

$650,000,000

$100,000,000

$1,500,000,000

$1,500,000,000

$500,000,000

$1,000,000,000

$700,000,000

$800,000,000

Debt instrument, interest rate, stated percentage

'

'

'

'

'

'

'

2.00%

'

'

3.75%

4.90%

3.40%

4.55%

Repayment of debt

'

'

'

400,000,000

750,000,000

'

'

'

'

'

'

'

'

'

Unused lines of credit available

7,200,000,000

4,100,000,000

'

'

'

'

'

'

'

'

'

'

'

'

Guarantee obligation

'

'

$3,800,000,000

'

'

'

'

'

'

'

'

'

'

'

Fair_value_measurements_Financ

Fair value measurements - Financial assets and liabilities (Detail) (USD $)	Sep. 30, 2014		Dec. 31, 2013
In Millions, unless otherwise specified
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Investments in fixed maturity securities - carrying value	$28,953		$29,353
Investments in fixed maturity securities - fair value	28,951		29,370
Investments in equity securities	118,909	[1]	117,505	[2]
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	49,694		46,655
Finance and Financial Products [Member]	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Investments in fixed maturity securities - carrying value	232		568
Investments in equity securities	983		938
Other investments	6,120		5,617
Loans and finance receivables - carrying value	12,535		12,826
Derivative contract liabilities	4,667		5,331
Notes payable and other borrowings - carrying value	12,790		13,129
Insurance and Other [Member]	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Investments in fixed maturity securities - carrying value	28,721		28,785
Investments in equity securities	116,432		115,464
Other investments	13,058		12,334
Notes payable and other borrowings - carrying value	12,328		12,440
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	1,494	[3]	1,103	[3]
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	118,847		117,438
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	[4]
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	2	[4]	1	[4]
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		60
Loans and finance receivables - fair value	39		454
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	55,445		49,879
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	12,743		12,846
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	12,783		12,655
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	16	[4]	15	[4]
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	95	[4]	198	[4]
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	2		7
Other investments	19,178		17,951
Loans and finance receivables - fair value	12,808		11,548
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	584		659
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	4,512		4,667
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	155		648
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	70	[4]	69	[4]
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	49	[4]	9	[4]
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	8,376		7,971
Fair Value, Measurements, Recurring [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	2,323		2,184
Fair Value, Measurements, Recurring [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	516		473
Fair Value, Measurements, Recurring [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
Fair Value, Measurements, Recurring [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	2,025		2,345
Fair Value, Measurements, Recurring [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	8,001		7,467
Fair Value, Measurements, Recurring [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	4,329		3,606
Fair Value, Measurements, Recurring [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	9,919		10,187
Fair Value, Measurements, Recurring [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	9		1,067
Fair Value, Measurements, Recurring [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	1,829		2,040
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	118,909		117,505
Other investments	19,178		17,951
Loans and finance receivables - carrying value	12,535		12,826
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	49,694		46,655
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	12,790		13,129
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	4,512		4,667
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	155		648
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	12,328		12,440
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	86	[4]	87	[4]
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	146	[4]	208	[4]
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		7,710
Fair Value, Measurements, Recurring [Member] | Carrying Value [Member] | U.S. Treasury, U.S. government corporations and agencies [Member]	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Investments in fixed maturity securities - carrying value	2,839		2,658
Fair Value, Measurements, Recurring [Member] | Carrying Value [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	2,025		2,345
Fair Value, Measurements, Recurring [Member] | Carrying Value [Member] | Foreign governments [Member]	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Investments in fixed maturity securities - carrying value	12,330		11,073
Fair Value, Measurements, Recurring [Member] | Carrying Value [Member] | Corporate bonds [Member]	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Investments in fixed maturity securities - carrying value	9,930		11,237
Fair Value, Measurements, Recurring [Member] | Carrying Value [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	1,829		2,040
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	118,909		117,505
Other investments	19,178		17,951
Loans and finance receivables - fair value	12,847		12,002
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	55,445		49,879
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	13,327		13,505
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	4,512		4,667
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	155		648
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	12,783		12,655
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	86	[4]	87	[4]
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	146	[4]	208	[4]
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	8,376		7,971
Fair Value, Measurements, Recurring [Member] | Fair Value [Member] | U.S. Treasury, U.S. government corporations and agencies [Member]	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Investments in fixed maturity securities - fair value	2,839		2,658
Fair Value, Measurements, Recurring [Member] | Fair Value [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	2,025		2,345
Fair Value, Measurements, Recurring [Member] | Fair Value [Member] | Foreign governments [Member]	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Investments in fixed maturity securities - fair value	12,330		11,073
Fair Value, Measurements, Recurring [Member] | Fair Value [Member] | Corporate bonds [Member]	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Investments in fixed maturity securities - fair value	9,928		11,254
Fair Value, Measurements, Recurring [Member] | Fair Value [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	$1,829		$2,040
[1]	As of September 30, 2014, approximately 58% of the aggregate fair value was concentrated in the equity securities of four companies (American Express Company - $13.3 billion; Wells Fargo & Company - $25.1 billion; International Business Machines Corporation - $13.4 billion; and The Coca-Cola Company - $17.1 billion).
[2]	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).
[3]	Included in other assets.
[4]	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 $)	9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013
Net Derivative Contract Liabilities [Member]	'	'
Fair value measurements Significant unobservable inputs [Line Items]	'	'
Beginning Balance	($5,255)	($7,847)
Gains (losses) included in earnings	644	2,119
Gains (losses) included in other comprehensive income	4	-5
Gains (losses) included in regulatory assets and liabilities	-3	1
Dispositions and settlements	-1	-56
Transfers into (out of) Level 3	-35	'
Ending Balance	-4,646	-5,788
Fixed Maturities [Member]	'	'
Fair value measurements Significant unobservable inputs [Line Items]	'	'
Beginning Balance	372	652
Gains (losses) included in other comprehensive income	13	-12
Dispositions and settlements	-1	-18
Transfers into (out of) Level 3	-375	'
Ending Balance	9	622
Equity Securities and Other Investments [Member]	'	'
Fair value measurements Significant unobservable inputs [Line Items]	'	'
Beginning Balance	17,958	15,785
Gains (losses) included in earnings	'	523
Gains (losses) included in other comprehensive income	1,228	1,310
Dispositions and settlements	'	-31
Transfers into (out of) Level 3	-6	-1,495
Ending Balance	$19,180	$16,092

Fair_value_measurements_Other_

Fair value measurements - Other information (Detail) (Significant Unobservable Inputs (Level 3) [Member], USD $)	9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2014
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, unobservable input, credit spreads	0.09%
Fair value of liability	$155
Pricing Model, Option [Member] | Net Derivative Contract Liabilities [Member] | Equity Index Put Options [Member]	'
Fair Value Inputs, Assets, Quantitative Information [Line Items]	'
Fair value, unobservable input, volatility	20.00%
Fair value of liability	4,512
Other Equity Securities [Member] | Preferred Stock [Member] | Discounted Cash Flow Method [Member]	'
Fair Value Inputs, Assets, Quantitative Information [Line Items]	'
Fair value, unobservable input, expected duration	'6 years
Fair value, unobservable input, discount for transferability restrictions and subordination	0.97%
Fair value of asset	12,451
Other Equity Securities [Member] | Common Stock Warrants [Member] | Pricing Model, Warrant [Member]	'
Fair Value Inputs, Assets, Quantitative Information [Line Items]	'
Fair value, unobservable input, discount for transferability and hedging restrictions	8.00%
Fair value of asset	$6,727

Common_stock_Detail

Common stock (Detail)	9 Months Ended
	Sep. 30, 2014
Class A [Member]	'
Class of Stock [Line Items]	'
Shares issued, beginning of year (in shares)	868,616
Conversions of Class A common stock to Class B common stock and exercises of replacement stock options issued in a business acquisition	-22,484
Shares issued, end of period (in shares)	846,132
Treasury shares, beginning of year	-9,573
Treasury shares acquired	-2,107
Treasury shares, end of period	-11,680
Outstanding, beginning of year (in shares)	859,043
Outstanding, end of period (in shares)	834,452
Class B [Member]	'
Class of Stock [Line Items]	'
Shares issued, beginning of year (in shares)	1,178,775,092
Conversions of Class A common stock to Class B common stock and exercises of replacement stock options issued in a business acquisition	35,178,371
Shares issued, end of period (in shares)	1,213,953,463
Treasury shares, beginning of year	-1,408,484
Treasury shares acquired	-1,278
Treasury shares, end of period	-1,409,762
Outstanding, beginning of year (in shares)	1,177,366,608
Outstanding, end of period (in shares)	1,212,543,701

Common_stock_Parenthetical_Det

Common stock (Parenthetical) (Detail) (USD $)	Sep. 30, 2014
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 $)	Sep. 30, 2014	Jun. 30, 2014	Sep. 30, 2014	Sep. 30, 2014	Jun. 30, 2014	Sep. 30, 2014	Dec. 31, 2013	Jun. 30, 2014
		WPLG Inc. [Member]	Common Stock Repurchase Program [Member]	Class B [Member]	Class B [Member]	Class A [Member]	Class A [Member]	Class A [Member]
		Graham Holding Company [Member]		Vote	WPLG Inc. [Member]	Vote		WPLG Inc. [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	'	1	'	'
Number of shares of Class B stock obtainable from converting one Class A share	'	'	'	1,500	'	'	'	'
Class A equivalent shares outstanding	'	'	'	'	'	1,642,814	1,643,954	'
Preferred Stock, shares authorized	1,000,000	'	'	'	'	'	'	'
Preferred Stock, shares issued	0	'	'	'	'	'	'	'
Preferred Stock, shares outstanding	0	'	'	'	'	'	'	'
Shares repurchase, authorization description	'	'	'Berkshire's Board of Directors ("Berkshire's Board") has approved a common stock repurchase program under which Berkshire may repurchase its Class A and Class B shares at prices no higher than a 20% premium over the book value of the shares.	'	'	'	'	'
Minimum cash equivalent threshold after repurchase of common stock shares, amount	'	'	$20,000,000,000	'	'	'	'	'
Number of shares acquired	'	'	0	1,278	1,278	2,107	'	2,107
Number of shares exchanged	'	1,620,190	'	'	'	'	'	'

Accumulated_other_comprehensiv2

Accumulated other comprehensive income (Detail) (USD $)	Sep. 30, 2014	Dec. 31, 2013	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
In Millions, unless otherwise specified			Portion Attributable to Berkshire Hathaway Shareholders [Member]	Portion Attributable to Berkshire Hathaway Shareholders [Member]	Unrealized appreciation of investments, net [Member]	Unrealized appreciation of investments, net [Member]	Foreign currency translation [Member]	Foreign currency translation [Member]	Prior service and actuarial gains/losses of defined benefit pension plans [Member]	Prior service and actuarial gains/losses of defined benefit pension plans [Member]	Other AOCI transactions [Member]	Other AOCI transactions [Member]
					Portion Attributable to Berkshire Hathaway Shareholders [Member]	Portion Attributable to Berkshire Hathaway Shareholders [Member]	Portion Attributable to Berkshire Hathaway Shareholders [Member]	Portion Attributable to Berkshire Hathaway Shareholders [Member]	Portion Attributable to Berkshire Hathaway Shareholders [Member]	Portion Attributable to Berkshire Hathaway Shareholders [Member]	Portion Attributable to Berkshire Hathaway Shareholders [Member]	Portion Attributable to Berkshire Hathaway Shareholders [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]	'	'	'	'	'	'	'	'	'	'	'	'
Beginning Balance	$44,186	$44,025	$44,025	$27,500	$44,042	$29,254	($146)	($120)	$46	($1,601)	$83	($33)
Other comprehensive income, net before reclassifications	'	'	2,070	8,093	2,942	8,252	-852	-191	-15	-17	-5	49
Amounts reclassified from accumulated other comprehensive income	'	'	-1,909	-684	-1,971	-738	47	-31	39	81	-24	4
Transactions with noncontrolling interests	'	'	'	-12	'	'	'	-12	'	'	'	'
Net current period other comprehensive income	'	'	161	7,397	971	7,514	-805	-234	24	64	-29	53
Ending Balance	$44,186	$44,025	$44,186	$34,897	$45,013	$36,768	($951)	($354)	$70	($1,537)	$54	$20

Accumulated_other_comprehensiv3

Accumulated other comprehensive income - Reclassified Amounts (Detail) (USD $)	3 Months Ended		9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]	'	'	'	'
Investment gains/losses	($376)	$1,714	$3,121	$2,711
Reclassifications before income taxes	6,750	7,378	22,264	21,564
Applicable income taxes	2,029	2,225	6,312	6,782
Total amounts reclassified from other comprehensive income into net earnings	4,721	5,153	15,952	14,782
Insurance and Other [Member]	'	'	'	'
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]	'	'	'	'
Investment gains/losses	-376	1,640	3,049	2,529
Finance and Financial Products [Member]	'	'	'	'
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]	'	'	'	'
Investment gains/losses	'	74	72	182
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	'	'	59	91
Reclassifications before income taxes	'	'	-2,973	-1,044
Applicable income taxes	'	'	-1,064	-360
Total amounts reclassified from other comprehensive income into net earnings	'	'	-1,909	-684
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	'	'	-2,960	-1,062
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	'	'	-72	-73
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	'	'	-3,032	-1,135
Applicable income taxes	'	'	-1,061	-397
Total amounts reclassified from other comprehensive income into net earnings	'	'	-1,971	-738
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	'	'	-2,960	-1,062
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	'	'	-72	-73
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	'	'	47	-31
Reclassifications before income taxes	'	'	47	-31
Total amounts reclassified from other comprehensive income into net earnings	'	'	47	-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	'	'	51	114
Reclassifications before income taxes	'	'	51	114
Applicable income taxes	'	'	12	33
Total amounts reclassified from other comprehensive income into net earnings	'	'	39	81
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	'	'	-39	8
Reclassifications before income taxes	'	'	-39	8
Applicable income taxes	'	'	-15	4
Total amounts reclassified from other comprehensive income into net earnings	'	'	($24)	$4

Contingencies_and_Commitments_

Contingencies and Commitments - Narrative (Detail)	Sep. 30, 2014	Sep. 30, 2014	Sep. 30, 2014	Sep. 30, 2014	Aug. 26, 2014	Aug. 26, 2014	Aug. 26, 2014	1-May-14	1-May-14	Oct. 01, 2014	Oct. 01, 2014
In Billions, except Per Share data, unless otherwise specified	Berkadia Commercial Mortgage (investee) [Member]	Leucadia National Corporation (venture partner) [Member]	Berkshire Hathaway Insurance Group [Member]	Surety bonds [Member]	Purchase Agreement [Member]	Purchase Agreement [Member]	Purchase Agreement [Member]	Purchase Agreement [Member]	Purchase Agreement [Member]	Subsequent Event [Member]	Subsequent Event [Member]
	USD ($)	Berkadia Commercial Mortgage (investee) [Member]		Berkshire Hathaway Insurance Group [Member]	Perpetual Preferred Stock [Member]	Common Stock Warrants [Member]	Perpetual Preferred Stock and Warrants [Member]	Berkshire Hathaway Energy [Member]	Berkshire Hathaway Energy [Member]	Purchase Agreement [Member]	Purchase Agreement [Member]
				USD ($)	Newly Formed Entity- Ultimate Parent Company of Burger King and Tim Hortons [Member]	Newly Formed Entity- Ultimate Parent Company of Burger King and Tim Hortons [Member]	Newly Formed Entity- Ultimate Parent Company of Burger King and Tim Hortons [Member]	AltaLink [Member]	AltaLink [Member]	Insurance and Certain Real Estate Businesses [Member]	Auto Dealerships [Member]
					USD ($)	USD ($)	USD ($)	USD ($)	CAD	Van Tuyl Group [Member]	Van Tuyl Group [Member]
											State
											Store
Commitments and Contingencies [Line Items]	'	'	'	'	'	'	'	'	'	'	'
Voting interest in investee	50.00%	50.00%	'	'	'	'	'	'	'	'	'
Guarantee obligation, maximum amount of exposure	'	'	'	$2.50	'	'	'	'	'	'	'
Reimbursement rate from joint venture partner of Company's surety bond claim losses	'	'	50.00%	'	'	'	'	'	'	'	'
Commercial paper outstanding	2.47	'	'	'	'	'	'	'	'	'	'
Ownership percentage to be acquired	'	'	'	'	'	'	'	100.00%	100.00%	100.00%	'
Cash committed to be paid for a potential business acquisition	'	'	'	'	'	'	'	2.9	3.2	'	'
Stated value of equity securities to be acquired	'	'	'	'	3	'	'	'	'	'	'
Percentage of common shares that can be purchased	'	'	'	'	'	1.75%	'	'	'	'	'
Commitment to purchase equity securities of an investee	'	'	'	'	'	'	$3	'	'	'	'
Exercise price for warrant to be acquired, per share	'	'	'	'	'	$0.01	'	'	'	'	'
Number of dealers in auto dealership group	'	'	'	'	'	'	'	'	'	'	78
Number of states with auto dealership locations	'	'	'	'	'	'	'	'	'	'	10

Business_segment_data_Detail

Business segment data (Detail) (USD $)	3 Months Ended		9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Segment Reporting Information [Line Items]	'	'	'	'
Revenues	$51,199	$46,541	$146,414	$135,101
Total earnings before income taxes	6,750	7,378	22,264	21,564
Operating Businesses [Member]	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'
Revenues	51,240	44,466	142,574	130,501
Earnings before income taxes from operating businesses	6,896	5,531	18,742	17,629
Operating Businesses [Member] | Berkshire Hathaway Insurance Group [Member]	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'
Revenues	13,674	10,354	34,865	31,090
Earnings before income taxes from operating businesses	1,926	1,341	5,722	6,087
Operating Businesses [Member] | Berkshire Hathaway Insurance Group [Member] | Geico [Member]	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'
Premiums earned	5,203	4,730	15,168	13,726
Earnings before income taxes from operating businesses	264	307	1,010	909
Operating Businesses [Member] | Berkshire Hathaway Insurance Group [Member] | General Re [Member]	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'
Premiums earned	1,566	1,454	4,733	4,422
Earnings before income taxes from operating businesses	126	63	322	182
Operating Businesses [Member] | Berkshire Hathaway Insurance Group [Member] | Berkshire Hathaway Reinsurance Group [Member]	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'
Premiums earned	4,809	2,219	8,414	6,918
Earnings before income taxes from operating businesses	443	-206	617	1,159
Operating Businesses [Member] | Berkshire Hathaway Insurance Group [Member] | Berkshire Hathaway Primary Group [Member]	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'
Premiums earned	1,139	867	3,141	2,396
Earnings before income taxes from operating businesses	143	99	379	228
Operating Businesses [Member] | Berkshire Hathaway Insurance Group [Member] | Investment Income [Member]	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'
Interest, dividend and other investment income	957	1,084	3,409	3,628
Earnings before income taxes from operating businesses	950	1,078	3,394	3,609
Operating Businesses [Member] | BNSF [Member]	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'
Revenues	5,881	5,651	17,063	16,257
Earnings before income taxes from operating businesses	1,654	1,556	4,295	4,242
Operating Businesses [Member] | Berkshire Hathaway Energy [Member]	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'
Revenues	4,853	3,392	13,344	9,564
Earnings before income taxes from operating businesses	1,051	586	2,248	1,574
Operating Businesses [Member] | McLane Company [Member]	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'
Revenues	12,151	11,547	34,327	33,707
Earnings before income taxes from operating businesses	120	126	361	372
Operating Businesses [Member] | Manufacturing Businesses [Member]	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'
Revenues	9,534	8,804	27,788	25,861
Earnings before income taxes from operating businesses	1,337	1,202	3,774	3,301
Operating Businesses [Member] | Other Businesses [Member]	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'
Revenues	3,493	3,179	10,456	9,583
Earnings before income taxes from operating businesses	355	317	1,095	999
Operating Businesses [Member] | Finance and Financial Products Reportable Segment [Member]	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'
Revenues	1,654	1,539	4,731	4,439
Earnings before income taxes from operating businesses	453	403	1,247	1,054
Intersegment Eliminations and Other Reconciling Items [Member]	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'
Revenues	77	-66	70	-205
Investment and derivative gains/losses	-118	2,141	3,770	4,805
Interest expense	-79	-80	-233	-226
Earnings before income taxes from operating businesses	$51	($214)	($15)	($644)