Berkshire Hathaway (BRK-B) 10-Q 6 Nov 15 2015 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2015	Oct. 30, 2015
Document Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2015
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	Q3
Trading Symbol	BRKA
Entity Registrant Name	BERKSHIRE HATHAWAY INC.
Entity Central Index Key	1,067,983
Current Fiscal Year End Date	--12-31
Entity Filer Category	Large Accelerated Filer
Class A [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		811,129
Class B [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		1,248,359,021

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Millions	Sep. 30, 2015		Dec. 31, 2014
ASSETS
Cash and cash equivalents	$ 66,260		$ 63,269
Investments in fixed maturity securities	27,160		27,636
Investments in equity securities	110,288	[1]	117,470	[2]
Inventories	11,995		10,236
Goodwill	62,692		60,714
Total assets	545,468		526,186
LIABILITIES
Income taxes, principally deferred	62,266		61,235
Total liabilities	294,147		283,159
SHAREHOLDERS' EQUITY
Common stock	8		8
Capital in excess of par value	35,610		35,573
Accumulated other comprehensive income	32,203		42,732
Retained earnings	182,225		163,620
Treasury stock, at cost	(1,763)		(1,763)
Berkshire Hathaway shareholders' equity	248,283		240,170
Noncontrolling interests	3,038		2,857
Total shareholders' equity	251,321		243,027
Total liabilities and shareholders' equity	545,468		526,186
Insurance and Other [Member]
ASSETS
Cash and cash equivalents	56,166		57,974
Investments in fixed maturity securities	27,119		27,397
Investments in equity securities	106,104		115,529
Other investments	15,011		16,346
Investments in The Kraft Heinz Company	23,526		11,660
Receivables	24,484		21,852
Inventories	11,995		10,236
Property, plant and equipment	15,465		14,153
Goodwill	37,133		34,959
Other	23,906		23,763
Total assets	340,909		333,869
LIABILITIES
Losses and loss adjustment expenses	72,279		71,477
Unearned premiums	14,254		11,944
Life, annuity and health insurance benefits	14,266		13,261
Accounts payable, accruals and other liabilities	24,573		23,307
Notes payable and other borrowings	14,556		11,894
Total liabilities	139,928		131,883
Railroad, Utilities and Energy [Member]
ASSETS
Cash and cash equivalents	4,691		3,001
Property, plant and equipment	118,577		115,054
Goodwill	24,231		24,418
Other	17,445		16,343
Total assets	164,944		158,816
LIABILITIES
Accounts payable, accruals and other liabilities	15,204		15,595
Notes payable and other borrowings	57,872		55,579
Total liabilities	73,076		71,174
Finance and Financial Products [Member]
ASSETS
Cash and cash equivalents	5,403		2,294
Investments in fixed maturity securities	41		239
Investments in equity and fixed maturity securities	3,040		1,299
Investments in equity securities	2,999		1,060
Other investments	5,565		5,978
Loans and finance receivables	12,686		12,566
Property, plant and equipment and assets held for lease	9,291		8,037
Goodwill	1,328		1,337
Other	2,302		1,990
Total assets	39,615		33,501
LIABILITIES
Accounts payable, accruals and other liabilities	1,964		1,321
Derivative contract liabilities	4,430		4,810
Notes payable and other borrowings	12,483		12,736
Total liabilities	$ 18,877		$ 18,867
[1]	Approximately 58% of the aggregate fair value was concentrated in the equity securities of four companies (American Express Company - $11.2 billion; Wells Fargo & Company - $25.2 billion; International Business Machines Corporation ("IBM") - $11.7 billion; and The Coca-Cola Company - $16.0 billion).
[2]	Approximately 59% of the aggregate fair value was concentrated in the equity securities of four companies (American Express Company - $14.1 billion; Wells Fargo & Company - $26.5 billion; International Business Machines Corporation ("IBM") - $12.3 billion; and The Coca-Cola Company - $16.9 billion).

Consolidated Statements of Earn

Consolidated Statements of Earnings - USD ($) $ in Millions		3 Months Ended		9 Months Ended
		Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Revenues:
Investment gains/losses		$ 8,266	$ (376)	$ 8,725	$ 3,121
Total revenues		58,989	51,199	159,001	146,414
Costs and expenses:
Total costs and expenses		44,917	44,449	131,436	124,150
Earnings before income taxes		14,072	6,750	27,565	22,264
Income tax expense		4,545	2,029	8,698	6,312
Net earnings		9,527	4,721	18,867	15,952
Less: Earnings attributable to noncontrolling interests		99	104	262	235
Net earnings attributable to Berkshire Hathaway shareholders		$ 9,428	$ 4,617	$ 18,605	$ 15,717
Average common shares outstanding	[1]	1,643,316	1,642,558	1,643,118	1,643,657
Class A [Member]
Net earnings per share attributable to Berkshire Hathaway shareholders:
Net earnings per share attributable to Berkshire Hathaway shareholders	[1]	$ 5,737	$ 2,811	$ 11,323	$ 9,562
Insurance and Other [Member]
Revenues:
Insurance premiums earned		$ 10,514	$ 12,717	$ 30,454	$ 31,456
Sales and service revenues		27,436	25,078	80,169	72,252
Interest, dividend and other investment income		1,132	1,171	3,758	3,909
Investment gains/losses		8,339	(376)	8,571	3,049
Total revenues		47,421	38,590	122,952	110,666
Costs and expenses:
Insurance losses and loss adjustment expenses		6,831	8,791	19,524	19,923
Life, annuity and health insurance benefits		1,165	1,355	4,083	3,844
Insurance underwriting expenses		1,875	1,596	5,505	5,361
Cost of sales and services		22,297	20,410	65,145	58,610
Selling, general and administrative expenses		3,721	2,991	10,177	8,845
Interest expense		88	109	449	323
Total costs and expenses		35,977	35,252	104,883	96,906
Railroad, Utilities and Energy [Member]
Revenues:
Total revenues		10,697	10,697	30,454	30,296
Costs and expenses:
Cost of sales and operating expenses		7,018	7,383	20,985	21,957
Interest expense		672	597	1,957	1,753
Total costs and expenses		7,690	7,980	22,942	23,710
Finance and Financial Products [Member]
Revenues:
Sales and service revenues		1,379	1,322	3,984	3,732
Interest, dividend and other investment income		329	332	1,077	999
Investment gains/losses		(73)		154	72
Derivative gains/losses		(764)	258	380	649
Total revenues		871	1,912	5,595	5,452
Costs and expenses:
Cost of sales and services		736	713	2,134	2,043
Selling, general and administrative expenses		409	393	1,176	1,144
Interest expense		105	111	301	347
Total costs and expenses		$ 1,250	$ 1,217	$ 3,611	$ 3,534
[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 Ear4

Consolidated Statements of Earnings (Parenthetical)	9 Months Ended
	Sep. 30, 2015
Class B [Member]
Ratio of earnings per Class B share to earnings per Class A share	0.000667

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Statement of Comprehensive Income [Abstract]
Net earnings	$ 9,527	$ 4,721	$ 18,867	$ 15,952
Other comprehensive income:
Net change in unrealized appreciation of investments	(8,623)	(601)	(12,185)	4,629
Applicable income taxes	2,957	174	4,237	(1,662)
Reclassification of investment appreciation in net earnings	(1,586)	417	(1,781)	(3,032)
Applicable income taxes	555	(146)	623	1,061
Foreign currency translation	(716)	(1,226)	(1,499)	(846)
Applicable income taxes	(11)	101	(30)	31
Prior service cost and actuarial gains/losses of defined benefit pension plans	247	39	252	30
Applicable income taxes	(85)	(7)	(87)	(2)
Other, net	(4)	2	(104)	(27)
Other comprehensive income, net	(7,266)	(1,247)	(10,574)	182
Comprehensive income	2,261	3,474	8,293	16,134
Comprehensive income attributable to noncontrolling interests	47	92	217	256
Comprehensive income attributable to Berkshire Hathaway shareholders	$ 2,214	$ 3,382	$ 8,076	$ 15,878

Consolidated Statements of Chan

Consolidated Statements of Changes in Shareholders' Equity - USD ($) $ in Millions	Total	Common stock and capital in excess of par value	Accumulated other comprehensive income	Retained earnings	Treasury stock	Noncontrolling interests
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
Balance at Dec. 31, 2014	243,027	35,581	42,732	163,620	(1,763)	2,857
Net earnings	18,867			18,605		262
Other comprehensive income, net	(10,574)		(10,529)			(45)
Issuance of common stock	63	63
Transactions with noncontrolling interests	(62)	(26)				(36)
Balance at Sep. 30, 2015	$ 251,321	$ 35,618	$ 32,203	$ 182,225	$ (1,763)	$ 3,038

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Cash flows from operating activities:
Net earnings	$ 18,867	$ 15,952
Adjustments to reconcile net earnings to operating cash flows:
Investment gains/losses	(8,725)	(3,121)
Depreciation and amortization	5,801	5,436
Other	620	(369)
Changes in operating assets and liabilities:
Losses and loss adjustment expenses	1,195	6,731
Deferred charges reinsurance assumed	369	(3,162)
Unearned premiums	2,311	1,982
Receivables and originated loans	(3,021)	(3,061)
Derivative contract assets and liabilities	(296)	(663)
Income taxes	5,954	2,700
Other	1,080	1,732
Net cash flows from operating activities	24,155	24,157
Cash flows from investing activities:
Purchases of fixed maturity securities	(5,365)	(5,775)
Purchases of equity securities	(8,809)	(4,389)
Investments in The Kraft Heinz Company and other investments	(5,258)
Sales of fixed maturity securities	791	916
Redemptions and maturities of fixed maturity securities	4,421	4,722
Sales and redemptions of equity securities	5,755	3,803
Purchases of loans and finance receivables	(144)	(162)
Collections of loans and finance receivables	345	770
Acquisitions of businesses, net of cash acquired	(4,802)	(1,069)
Purchases of property, plant and equipment	(11,803)	(10,172)
Other	21	390
Net cash flows from investing activities	(24,848)	(10,966)
Cash flows from financing activities:
Change in short term borrowings, net	(508)	222
Acquisitions of noncontrolling interests	(71)	(1,288)
Other financing activities	(181)	38
Net cash flows from financing activities	3,798	1,176
Effects of foreign currency exchange rate changes	(114)	(173)
Increase in cash and cash equivalents	2,991	14,194
Cash and cash equivalents:
Cash and cash equivalents at beginning of year	63,269	48,186
Cash and cash equivalents at end of third quarter	66,260	62,380
Insurance and Other [Member]
Adjustments to reconcile net earnings to operating cash flows:
Investment gains/losses	(8,571)	(3,049)
Cash flows from financing activities:
Proceeds from borrowings	3,271	826
Repayments of borrowings	(1,875)	(809)
Cash and cash equivalents:
Cash and cash equivalents at beginning of year	57,974	42,433
Cash and cash equivalents at end of third quarter	56,166	55,834
Railroad, Utilities and Energy [Member]
Cash flows from financing activities:
Proceeds from borrowings	4,468	4,272
Repayments of borrowings	(1,050)	(1,745)
Cash and cash equivalents:
Cash and cash equivalents at beginning of year	3,001	3,400
Cash and cash equivalents at end of third quarter	4,691	3,951
Finance and Financial Products [Member]
Adjustments to reconcile net earnings to operating cash flows:
Investment gains/losses	(154)	(72)
Cash flows from financing activities:
Proceeds from borrowings	998	1,148
Repayments of borrowings	(1,254)	(1,488)
Cash and cash equivalents:
Cash and cash equivalents at beginning of year	2,294	2,353
Cash and cash equivalents at end of third quarter	$ 5,403	$ 2,595

General

General	9 Months Ended
	Sep. 30, 2015
Accounting Policies [Abstract]
General	Note 1. General The accompanying unaudited Consolidated Financial Statements include the accounts of Berkshire Hathaway Inc. (“Berkshire” or “Company”) consolidated with the accounts of all its subsidiaries and affiliates in which Berkshire holds controlling financial interests as of the financial statement date. In these notes the terms “us,” “we” or “our” refer to Berkshire and its consolidated subsidiaries. Reference is made to Berkshire’s most recently issued Annual Report on Form 10-K (“Annual Report”) which includes information necessary or useful to understanding Berkshire’s businesses and financial statement presentations. Our significant accounting policies and practices were presented as Note 1 to the Consolidated Financial Statements included in the Annual Report. Financial information in this 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 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, 2015
Accounting Changes and Error Corrections [Abstract]
New accounting pronouncements	Note 2. New accounting pronouncements In April 2015, the FASB issued ASU 2015-05 “Intangibles—Goodwill and Other—Internal-Use Software,” which clarifies that software licenses contained in a cloud computing arrangement should be capitalized if the customer has the right to take possession of the software and the ability to run the software outside of the cloud computing arrangement. ASU 2015-05 is effective for annual periods beginning after December 15, 2015 and may be adopted prospectively or retrospectively. Early adoption is permitted. In April 2015, the FASB also issued ASU 2015-03 “Interest—Imputation of Interest,” which requires that debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability, instead of as an asset. The recognition and measurement guidance for debt issuance costs under current GAAP is not affected by this pronouncement. ASU 2015-03 is effective for reporting periods beginning after December 15, 2015 and should be adopted retrospectively. Early adoption is permitted. We do not expect that the adoption of ASU 2015-05 and ASU 2015-03 will have a material impact on our Consolidated Financial Statements. In May 2014, the FASB issued ASU 2014-09 “Revenue from Contracts with Customers.” ASU 2014-09 applies to contracts with customers, excluding, most notably, insurance and leasing contracts. ASU 2014-09 prescribes a framework for accounting for revenues from contracts within its scope, 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. In August 2015, the FASB deferred the effective date of ASU 2014-09 to reporting periods beginning after December 15, 2017. Early adoption is permitted for reporting periods beginning after December 15, 2016. 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 evaluating the effect that the adoption of ASU 2014-09 will have on our Consolidated Financial Statements. In May 2015, the FASB issued ASU 2015-09 “Financial Services—Insurance—Disclosures about Short-Duration Contracts,” which requires additional disclosures in annual and interim reporting periods by insurance entities regarding liabilities for unpaid claims and claim adjustment expenses, and any changes in assumptions or methodologies for calculations of such liabilities. ASU 2015-09 is effective for annual periods beginning after December 15, 2015 and interim periods beginning after December 15, 2016. Early adoption is permitted. We are evaluating the effect that the adoption of ASU 2015-09 will have on our Consolidated Financial Statements.

Significant business acquisitio

Significant business acquisitions	9 Months Ended
	Sep. 30, 2015
Business Combinations [Abstract]
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. Financial results attributable to business acquisitions are included in our Consolidated Financial Statements beginning on their respective acquisition dates. In the first quarter of 2015, Berkshire acquired controlling interests in the Van Tuyl Group. The Van Tuyl Group (now named Berkshire Hathaway Automotive) included 81 automotive dealerships located in 10 states as well as two related insurance businesses, two auto auctions and a manufacturer of automotive fluid maintenance products. In addition to selling new and pre-owned automobiles, the Berkshire Hathaway Automotive group offers repair and other services and products, including extended warranty services and other automotive protection plans. Consideration paid for the acquisition was $4.1 billion. On December 1, 2014, Berkshire Hathaway Energy Company acquired AltaLink, L.P. (“AltaLink”) for a cash purchase price of C$3.1 billion (approximately $2.7 billion). AltaLink is a regulated electric transmission-only business, headquartered in Calgary, Alberta. The goodwill related to the AltaLink acquisition is not amortizable for income tax purposes, while substantially all of the goodwill related to Berkshire Hathaway Automotive is expected to be amortizable for income tax purposes. Preliminary fair values of identified assets acquired and liabilities assumed and residual goodwill at their respective acquisition dates are summarized as follows (in millions). Berkshire Hathaway AltaLink Cash and investments $ 1,274 $ 15 Inventories 1,209 — Property, plant and equipment 1,034 5,610 Goodwill 1,719 1,731 Other assets 1,401 287 Assets acquired $ 6,637 $ 7,643 Accounts payable, accruals and other liabilities $ 1,396 $ 1,064 Notes payable and other borrowings 1,129 3,851 Liabilities assumed $ 2,525 $ 4,915 Net assets $ 4,112 $ 2,728 The following table sets forth certain unaudited pro forma consolidated earnings data for the first nine months of 2014 as if the acquisitions discussed previously were consummated on the same terms at the beginning of the year preceding their respective acquisition dates (in millions, except the per share amount). Pro forma data for the first nine months of 2015 was not materially different from the amounts reflected in the Consolidated Statement of Earnings. First nine months Revenues $ 153,079 Net earnings attributable to Berkshire Hathaway shareholders 15,838 Net earnings per equivalent Class A common share attributable to Berkshire Hathaway shareholders 9,636

Investments in fixed maturity s

Investments in fixed maturity securities	9 Months Ended
	Sep. 30, 2015
Investments, Debt and Equity Securities [Abstract]
Investments in fixed maturity securities	Note 4. Investments in fixed maturity securities Investments in securities with fixed maturities as of September 30, 2015 and December 31, 2014 are summarized by type below (in millions). Amortized Unrealized Unrealized Fair September 30, 2015 U.S. Treasury, U.S. government corporations and agencies $ 3,796 $ 24 $ (1 ) $ 3,819 States, municipalities and political subdivisions 1,788 82 (2 ) 1,868 Foreign governments 11,415 306 (77 ) 11,644 Corporate bonds 7,359 778 (21 ) 8,116 Mortgage-backed securities 1,526 191 (4 ) 1,713 $ 25,884 $ 1,381 $ (105 ) $ 27,160 December 31, 2014 U.S. Treasury, U.S. government corporations and agencies $ 2,921 $ 14 $ (5 ) $ 2,930 States, municipalities and political subdivisions 1,820 93 (1 ) 1,912 Foreign governments 12,023 373 (126 ) 12,270 Corporate bonds 7,704 1,072 (5 ) 8,771 Mortgage-backed securities 1,555 202 (4 ) 1,753 $ 26,023 $ 1,754 $ (141 ) $ 27,636 Investments in fixed maturity securities are reflected in our Consolidated Balance Sheets as follows (in millions). September 30, December 31, Insurance and other $ 27,119 $ 27,397 Finance and financial products 41 239 $ 27,160 $ 27,636 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, 2015, approximately 94% of foreign government holdings were rated AA or higher by at least one of the major rating agencies. Approximately 75% of foreign government holdings were issued or guaranteed by the United Kingdom, Germany, Australia, Canada or The Netherlands. Unrealized losses on all fixed maturity investments in a continuous unrealized loss position for more than twelve consecutive months were $10 million as of September 30, 2015 and $15 million as of December 31, 2014. The amortized cost and estimated fair value of securities with fixed maturities at September 30, 2015 are summarized below by contractual maturity dates. Actual maturities will differ from contractual maturities because issuers of certain of the securities retain early call or prepayment rights. Amounts are in millions. Due in one Due after one Due after five Due after Mortgage-backed Total Amortized cost $8,103 $11,635 $1,897 $2,723 $1,526 $25,884 Fair value 8,112 12,134 2,024 3,177 1,713 27,160

Investments in equity securitie

Investments in equity securities	9 Months Ended
	Sep. 30, 2015
Investments, Debt and Equity Securities [Abstract]
Investments in equity securities	Note 5. Investments in equity securities Investments in equity securities as of September 30, 2015 and December 31, 2014 are summarized based on the primary industry of the investee in the table below (in millions). Cost Basis Unrealized Unrealized Fair Value September 30, 2015 * Banks, insurance and finance $ 21,587 $ 27,358 $ (86 ) $ 48,859 Consumer products 6,893 16,620 (5 ) 23,508 Commercial, industrial and other 34,567 6,243 (2,889 ) 37,921 $ 63,047 $ 50,221 $ (2,980 ) $ 110,288 * Approximately 58% of the aggregate fair value was concentrated in the equity securities of four companies (American Express Company – $11.2 billion; Wells Fargo & Company – $25.2 billion; International Business Machines Corporation (“IBM”) – $11.7 billion; and The Coca-Cola Company – $16.0 billion). Cost Basis Unrealized Unrealized Fair Value December 31, 2014 * Banks, insurance and finance $ 22,495 $ 33,170 $ — $ 55,665 Consumer products 6,951 18,389 (1 ) 25,339 Commercial, industrial and other 28,924 8,578 (1,036 ) 36,466 $ 58,370 $ 60,137 $ (1,037 ) $ 117,470 * Approximately 59% of the aggregate fair value was concentrated in the equity securities of four companies (American Express Company – $14.1 billion; Wells Fargo & Company – $26.5 billion; International Business Machines Corporation (“IBM”) – $12.3 billion; and The Coca-Cola Company – $16.9 billion). As of September 30, 2015 and December 31, 2014, we concluded that there were no unrealized losses that were other than temporary. Our conclusions were based on: (a) our ability and intent to hold the securities to recovery; (b) our assessment that the underlying business and financial condition of each of these issuers was favorable; (c) our opinion that the relative price declines were not significant; and (d) our belief that market prices will increase to and exceed our cost. As of September 30, 2015 and December 31, 2014, unrealized losses on equity securities in a continuous unrealized loss position for more than twelve consecutive months were $204 million and $65 million, respectively. Unrealized losses at September 30, 2015 included approximately $2.0 billion related to our investment in IBM common stock, which represented 15% of our cost. IBM continues to be profitable and generate significant cash flows. We currently have no intention of disposing of our investment in IBM common stock. We expect that the fair value of our investment in IBM common stock will recover and ultimately exceed our cost. Investments in equity securities are reflected in our Consolidated Balance Sheets as follows (in millions). September 30, December 31, Insurance and other $ 106,104 $ 115,529 Railroad, utilities and energy * 1,185 881 Finance and financial products 2,999 1,060 $ 110,288 $ 117,470 * Included in other assets.

Other investments

Other investments	9 Months Ended
	Sep. 30, 2015
Investments, All Other Investments [Abstract]
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”), warrants to purchase common stock of BAC and our investments in Restaurant Brands International, Inc. (“RBI”). Other investments are classified as available-for-sale and carried at fair value and are shown in our Consolidated Balance Sheets as follows (in millions). Cost Fair Value September 30, December 31, September 30, December 31, Insurance and other $9,970 $9,970 $15,011 $16,346 Finance and financial products 3,052 3,052 5,565 5,978 $13,022 $13,022 $20,576 $22,324 We own $2.1 billion liquidation amount of Wrigley preferred stock that was acquired in conjunction with the Mars Incorporated (“Mars”) acquisition of Wrigley. The Wrigley preferred stock is entitled to dividends at 5% per annum and is subject to certain put and call arrangements during 2016 for up to 50% of our original investment. Beginning in 2021, our then outstanding investment will be subject to annual put and call arrangements. The redemption amounts under the put and call arrangements will be based upon the earnings of Wrigley. We own 3,000,000 shares of Series A Cumulative Convertible Perpetual Preferred Stock of Dow (“Dow Preferred”) with a liquidation value of $1,000 per share. 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). Dow currently 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 New York Stock Exchange closing price of its common stock exceeds $53.72 per share for any 20 trading days within a 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. We own 50,000 shares of 6% Non-Cumulative Perpetual Preferred Stock of BAC (“BAC Preferred”) with a liquidation value of $100,000 per share and warrants to purchase 700,000,000 shares of common stock of BAC (“BAC Warrants”). The BAC Preferred may be redeemed at the option of BAC beginning on May 7, 2019 at a redemption price of $105,000 per share (or $5.25 billion in aggregate). The BAC Warrants expire in 2021 and are exercisable for an additional aggregate cost of $5 billion ($7.142857/share). On December 12, 2014, we acquired Class A 9% Cumulative Compounding Perpetual Preferred Shares of RBI (“RBI Preferred”) having a stated value of $3 billion and common stock of RBI for an aggregate cost of $3 billion. RBI, domiciled in Canada, is the ultimate parent company of Burger King and Tim Hortons. As of the acquisition date, our combined investment in RBI possessed approximately 14.4% of the voting interests of RBI. The RBI Preferred is entitled to dividends on a cumulative basis of 9% per annum plus an additional amount that is intended to produce an after-tax yield to Berkshire as if the dividends were paid by a U.S.-based company.

Investments in The Kraft Heinz

Investments in The Kraft Heinz Company (formerly H.J. Heinz Holding Corporation)	9 Months Ended
	Sep. 30, 2015
Equity Method Investments and Joint Ventures [Abstract]
Investments in The Kraft Heinz Company (formerly H.J. Heinz Holding Corporation)	Note 7. Investments in The Kraft Heinz Company (formerly 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 Heinz. 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 comprised of a global family of leading branded products, including Heinz ® ® ® ® ® Berkshire’s initial investments consisted of 425 million shares of Heinz Holding common stock, warrants, which were exercised in June 2015, to acquire approximately 46 million additional shares of common stock at one cent per share, 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 also 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 to its management and directors under equity grants, including stock options. In March 2015, Heinz Holding and Kraft Foods Group, Inc. (“Kraft”) entered into a merger agreement under which Kraft shareholders were entitled to receive one share of newly issued Heinz Holding common stock for each share of Kraft common stock and a special cash dividend of $16.50 per share. Kraft is one of North America’s largest consumer packaged food and beverage companies, with annual revenues of more than $18 billion. The company’s iconic brands include Kraft Capri Sun Jell-O Kool-Aid Lunchables Maxwell House Oscar Mayer Philadelphia Planters Velveeta. On July 1, 2015, Berkshire acquired 262.9 million shares of newly issued common stock of Heinz Holding for $5.26 billion and 3G acquired 237.1 million shares of newly issued common stock for $4.74 billion. Immediately thereafter, Heinz Holding executed a reverse stock split at a rate of 0.443332 of a share for each share. Upon completion of these transactions, Berkshire owned approximately 325.4 million shares of Heinz Holding common stock, or 52.5% of the then outstanding shares. The merger transaction closed on July 2, 2015, at which time Heinz Holding was renamed The Kraft Heinz Company (“Kraft Heinz”) and Kraft Heinz issued approximately 593 million new shares of its common stock to the former Kraft shareholders. Following the issuance of these additional shares, Berkshire and 3G owned approximately 51% of the outstanding Kraft Heinz common stock, with Berkshire owning approximately 26.8% and 3G owning 24.2%. Our investments in Kraft Heinz are summarized as follows (in millions). Carrying Value September 30, December 31, Common stock $ 15,816 $ 3,950 Preferred Stock 7,710 7,710 $ 23,526 $ 11,660 We account for our investment in the common stock of Kraft Heinz on the equity method. We include our proportionate share of net earnings attributable to common stockholders and other comprehensive income in our Consolidated Statements of Earnings and Comprehensive Income. We account for our investment in the Preferred Stock as an equity investment and it is carried at cost in our Consolidated Balance Sheets. Dividends earned on the Preferred Stock and our share of net earnings or loss attributable to common stockholders are included in interest, dividend and other investment income in our Consolidated Statements of Earnings. As previously discussed, the issuance of new common stock by Kraft Heinz for Kraft common stock reduced our ownership of Kraft Heinz from approximately 52.5% to 26.8%. Under the equity method of accounting, the issuance of shares by an investee is accounted for by the investor as if the investor had sold a proportionate share of its investment. As a result, we recorded a non-cash pre-tax holding gain of approximately $6.8 billion in the third quarter of 2015, representing the excess of the fair value of Kraft Heinz common stock at the date of the merger over our carrying value associated with the reduction in our ownership of Kraft Heinz. The Preferred Stock possesses no voting rights except as are required by law or for certain matters. 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. After June 7, 2021, Berkshire can cause Kraft Heinz 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 the Preferred Stock. Kraft Heinz has announced its intention to call the Preferred Stock after June 7, 2016 and prior to June 7, 2017, although it has no obligation to do so. Summarized consolidated financial information of Kraft Heinz follows (in millions). September 27, 2015 December 28, Assets $ 121,792 $ 36,535 Liabilities 54,433 20,850 Third quarter First nine months 2015 2014 2015 2014 Sales $ 6,120 $ 2,594 $ 11,214 $ 8,123 Net earnings (loss) $ (123 ) $ 172 $ (11) $ 494 Preferred Stock dividends (180 ) (180) (540) (540) Net loss attributable to common shareholders $ (303 ) $ (8) $ (551) $ (46) Net earnings attributable to Berkshire Hathaway Shareholders * $ 115 $ 198 $ 315 $ 491 Includes dividends earned on Preferred Stock and Berkshire’s share of net loss attributable to Kraft Heinz common shareholders, net of applicable income

Investment gains_losses

Investment gains/losses	9 Months Ended
	Sep. 30, 2015
Investments, Debt and Equity Securities [Abstract]
Investment gains/losses	Note 8. Investment gains/losses Investment gains/losses, including other-than-temporary impairment (“OTTI”) losses are summarized below (in millions). Third Quarter First Nine Months 2015 2014 2015 2014 Fixed maturity securities — Gross gains $ 6 $ 4 $ 88 $ 233 Gross losses (44) (25 ) (128) (73) Equity securities — Gross gains 8,407 354 8,855 3,749 Gross losses (75) (38 ) (95) (41) OTTI losses (26) (678 ) (26) (697) Other (2) 7 31 (50) $ 8,266 $ (376 ) $ 8,725 $ 3,121 Investment gains in the third quarter and first nine months of 2015 included a non-cash holding gain of approximately $6.8 billion in connection with our investment in Kraft Heinz common stock (see Note 7). Gains from equity securities during the first nine months of 2014 included non-cash holding gains of approximately $2.1 billion from the exchange of Phillips 66 (“PSX”) common stock in connection with the acquisition of Phillips Specialty Products Inc. (subsequently renamed Lubrizol Specialty Products Inc. (“LSPI”)) and the exchange of Graham Holding Company (“GHC”) common stock for WPLG, Inc. (“WPLG”). The PSX/LSPI exchange was completed on February 25, 2014 and the GHC/WPLG exchange was completed on June 30, 2014. These holding gains represented the excess of the respective fair value of the net assets of LSPI and WPLG received over the respective cost basis of the PSX and GHC shares exchanged. In 2014, we recorded an OTTI charge of $678 million related to our investment in equity securities of Tesco PLC.

Receivables

Receivables	9 Months Ended
	Sep. 30, 2015
Receivables [Abstract]
Receivables	Note 9. Receivables Receivables of insurance and other businesses are comprised of the following (in millions). September 30, December 31, Insurance premiums receivable $ 9,354 $ 7,914 Reinsurance recoverable on unpaid losses 3,373 3,116 Trade and other receivables 12,085 11,133 Allowances for uncollectible accounts (328) (311 ) $ 24,484 $ 21,852 Loans and finance receivables of finance and financial products businesses are summarized as follows (in millions). September 30, December 31, Loans and finance receivables before allowances and discounts $ 13,123 $ 13,150 Allowances for uncollectible loans (195) (303 ) Unamortized acquisition discounts (242) (281 ) $ 12,686 $ 12,566 Loans and finance receivables are predominantly installment loans originated or acquired by our manufactured housing business. Provisions for loan losses for the first nine months of 2015 and 2014 were $119 million and $143 million, respectively. Loan charge-offs, net of recoveries, for the first nine months of 2015 and 2014 were $136 million and $157 million, respectively. In 2015, we reclassified $93 million of allowances for uncollectible loans and related installment loan receivables that were in-substance foreclosures or repossessions to other assets. The reclassifications had no impact on earnings or cash flows. At September 30, 2015, approximately 98% of the loan balances were evaluated collectively 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, 2015, approximately 99% of the loan balances were determined to be performing and approximately 95% of the loan balances were current as to payment status.

Inventories

Inventories	9 Months Ended
	Sep. 30, 2015
Inventory Disclosure [Abstract]
Inventories	Note 10. Inventories Inventories are comprised of the following (in millions). September 30, 2015 December 31, 2014 Raw materials $ 1,838 $ 1,881 Work in process and other 856 850 Finished manufactured goods 3,503 3,333 Goods acquired for resale 5,798 4,172 $11,995 $10,236

Property, plant and equipment a

Property, plant and equipment and assets held for lease	9 Months Ended
	Sep. 30, 2015
Property, Plant and Equipment [Abstract]
Property, plant and equipment and assets held for lease	Note 11. Property, plant and equipment and assets held for lease Property, plant and equipment of our insurance and other businesses is summarized below (in millions). Range of September 30, 2015 December 31, 2014 Land — $ 1,614 $ 1,171 Buildings and improvements 2 – 40 years 7,250 6,600 Machinery and equipment 3 – 25 years 16,673 16,413 Furniture, fixtures and other 2 – 18 years 3,812 3,136 29,349 27,320 Accumulated depreciation (13,884 ) (13,167 ) $ 15,465 $ 14,153 Depreciation expense of insurance and other businesses for the first nine months of 2015 and 2014 was $1,240 million and $1,202 million, respectively. Property, plant and equipment of our railroad and our utilities and energy businesses is summarized below (in millions). Range of September 30, 2015 December 31, 2014 Railroad: Land — $ 6,031 $ 5,983 Track structure and other roadway 7 – 100 years 44,902 42,588 Locomotives, freight cars and other equipment 6 – 40 years 10,866 9,493 Construction in progress — 1,257 1,292 Utilities and energy: Utility generation, distribution and transmission system 5 – 80 years 67,044 64,645 Interstate pipeline assets 3 – 80 years 6,761 6,660 Independent power plants and other assets 3 – 30 years 5,574 5,035 Construction in progress — 4,160 5,194 146,595 140,890 Accumulated depreciation (28,018) (25,836) $ 118,577 $ 115,054 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 2015 and 2014 was $3,276 million and $2,932 million, respectively. Assets held for lease and property, plant and equipment of our finance and financial products businesses are summarized below (in millions). Range of September 30, December 31, 2014 Assets held for lease 5 – 30 years $ 11,222 $ 9,810 Land — 221 227 Buildings, machinery and other 3 – 50 years 1,170 1,179 12,613 11,216 Accumulated depreciation (3,322 ) (3,179 ) $ 9,291 $ 8,037 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 2015 and 2014 was $447 million in each period.

Goodwill and other intangible a

Goodwill and other intangible assets	9 Months Ended
	Sep. 30, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and other intangible assets	Note 12. Goodwill and other intangible assets The change in the carrying value of goodwill for the first nine months of 2015 and the year ended December 31, 2014 is summarized as follows (in millions). September 30, 2015 December 31, 2014 Balance at beginning of year $ 60,714 $57,011 Acquisitions of businesses 2,388 4,006 Other, including foreign currency translation (410) (303) Balance at end of period $ 62,692 $60,714 Intangible assets other than goodwill are included in other assets and are summarized as follows (in millions). September 30, 2015 December 31, 2014 Gross carrying Accumulated Gross carrying Accumulated amortization Insurance and other $14,783 $5,243 $13,714 $4,476 Railroad, utilities and energy 885 225 2,254 1,551 $15,668 $5,468 $15,968 $6,027 Trademarks and trade names $ 3,054 $ 742 $ 3,117 $ 599 Patents and technology 4,225 1,992 5,425 3,133 Customer relationships 5,510 2,041 5,603 1,768 Other 2,879 693 1,823 527 $15,668 $5,468 $15,968 $ 6,027 In the first nine months of 2015 and 2014, amortization expense was $837 million and $854 million, respectively. Intangible assets with indefinite lives as of September 30, 2015 and December 31, 2014 were $3,140 million and $2,586 million, respectively.

Derivative contracts

Derivative contracts	9 Months Ended
	Sep. 30, 2015
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative contracts	Note 13. Derivative contracts Derivative contracts have been entered into primarily through our finance and financial products and our energy businesses. Derivative contract liabilities associated with our finance and financial products businesses are concentrated in equity index put option and credit default contracts. A summary of those liabilities and related notional values follows (in millions). September 30, 2015 December 31, 2014 Liabilities Notional Value Liabilities Notional Value Equity index put options $ 4,188 $ 28,239 (1) $ 4,560 $ 29,469 (1) Credit default 242 7,792 (2) 250 7,792 (2) $ 4,430 $ 4,810 (1) Represents the aggregate undiscounted amounts payable assuming that the value of each index is zero at each contract’s expiration date. Certain of these contracts are denominated in foreign currencies. Notional amounts are based on the foreign currency exchange rates as of each balance sheet date. (2) Represents the aggregate undiscounted amounts payable under the contracts assuming all underlying issuers default and the residual value of the specified obligations is zero. The derivative contracts of our finance and financial products businesses are recorded at fair value and the 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 the derivative gains/losses included in our Consolidated Statements of Earnings for the third quarter and first nine months of 2015 and 2014 follows (in millions). Third Quarter First Nine Months 2015 2014 2015 2014 Equity index put options $ (802 ) $ 223 $ 371 $ 156 Credit default 38 35 9 492 Other, principally interest rate and foreign currency — — — 1 $ (764 ) $ 258 $ 380 $ 649 The equity index put option contracts were written between 2004 and 2008. These contracts are European style options written on four major equity indexes and will expire between June 2018 and January 2026. Future payments, if any, under any given contract will be required if the underlying index value is below the strike price at the contract expiration date. We received the premiums on these contracts in full at the contract inception dates and therefore have no counterparty credit risk. The aggregate intrinsic value (which is the undiscounted liability assuming the contracts are settled based on the index values and foreign currency exchange rates as of the balance sheet date) of our equity index put option contracts was approximately $1.4 billion at September 30, 2015 and at December 31, 2014. However, these contracts may not be unilaterally terminated or fully settled before the expiration dates. Therefore, the ultimate amount of cash basis gains or losses on these contracts will not be determined for several years. The remaining weighted average life of all contracts was approximately 5.2 years at September 30, 2015. Our remaining credit default contract was written in 2008 and relates to approximately 500 zero-coupon municipal debt issues with maturities ranging from 2019 to 2054. The underlying debt issues had a weighted average maturity of approximately 16 years on September 30, 2015. Pursuant to the contract terms, future loss payments are required in the event of non-payment by the issuer and non-performance by the primary financial guarantee insurers under their contracts with the issuers. Payments under our contract, if any, are not required prior to the maturity dates of the underlying obligations. The premium was received at the inception of this contract and therefore we have no counterparty credit risk. 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, 2015 and December 31, 2014, 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, 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 $109 million and $108 million as of September 30, 2015 and December 31, 2014, respectively. Derivative contract liabilities are included in accounts payable, accruals and other liabilities of railroad, utilities and energy businesses and were $257 million and $230 million as of September 30, 2015 and December 31, 2014, respectively. Unrealized gains and losses on contracts of our regulated utilities that are probable of recovery or refund 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 informat

Supplemental cash flow information	9 Months Ended
	Sep. 30, 2015
Supplemental Cash Flow Elements [Abstract]
Supplemental cash flow information	Note 14. Supplemental cash flow information A summary of supplemental cash flow information for the first nine months of 2015 and 2014 is presented in the following table (in millions). First Nine Months 2015 2014 Cash paid during the period for: Income taxes $ 2,575 $ 3,201 Interest: Insurance and other businesses 312 321 Railroad, utilities and energy businesses 2,043 1,864 Finance and financial products businesses 274 332 Non-cash investing and financing activities: Equity securities exchanged in connection with business acquisitions — 2,478 Liabilities assumed in connection with business acquisitions 2,792 1,459 Treasury stock acquired in connection with business acquisition — 400

Notes payable and other borrowi

Notes payable and other borrowings	9 Months Ended
	Sep. 30, 2015
Debt Disclosure [Abstract]
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, 2015. Weighted September 30, December 31, Insurance and other: Issued by Berkshire due 2015-2047 2.2% $ 9,903 $ 8,354 Short-term subsidiary borrowings 1.8% 1,909 839 Other subsidiary borrowings due 2015-2044 6.0% 2,744 2,701 $14,556 $ 11,894 In March 2015, Berkshire issued €3.0 billion in senior unsecured notes consisting of €750 million of 0.75% senior notes due in 2023, €1.25 billion of 1.125% senior notes due in 2027 and €1.0 billion of 1.625% senior notes due in 2035. In February 2015, $1.7 billion of Berkshire senior notes matured. Weighted September 30, December 31, Railroad, utilities and energy: Issued by Berkshire Hathaway Energy Company (“BHE”) and its subsidiaries: BHE senior unsecured debt due 2017-2045 5.1% $ 7,860 $ 7,860 Subsidiary and other debt due 2015-2064 4.9% 28,130 28,439 Issued by BNSF due 2015-2097 4.9% 21,882 19,280 $57,872 $ 55,579 BHE subsidiary debt represents amounts issued pursuant to separate financing agreements. Substantially all of the assets of certain BHE subsidiaries are, or may be, pledged or encumbered to support or otherwise secure 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 the first nine months of 2015, BNSF issued $2.5 billion of senior unsecured debentures consisting of $850 million of debentures due in 2025 and $1.65 billion of debentures due in 2045. These senior unsecured debentures have interest rates ranging from 3.0% to 4.7%. In the second quarter of 2015, BNSF issued $500 million of amortizing debt with a final maturity date of 2028, which is secured with locomotives. As of September 30, 2015, 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, 2015 December 31, Finance and financial products: Issued by Berkshire Hathaway Finance Corporation (“BHFC”) due 2015-2043 2.7% $ 11,178 $ 11,178 Issued by other subsidiaries due 2015-2036 5.3% 1,305 1,558 $ 12,483 $ 12,736 In January 2015, BHFC issued $1.0 billion of new senior notes consisting of $400 million floating rate senior notes that mature in 2017 and $600 million floating rate senior notes that mature in 2018, which replaced $1.0 billion of senior notes that matured. The borrowings of BHFC, a wholly owned finance subsidiary of Berkshire, are fully and unconditionally guaranteed by Berkshire. As of September 30, 2015, our subsidiaries had unused lines of credit and commercial paper capacity aggregating approximately $9.2 billion to support short-term borrowing programs and provide additional liquidity. Such unused lines of credit included about $5.4 billion related to BHE and its subsidiaries. In addition to BHFC’s borrowings, Berkshire has guaranteed other subsidiary borrowings, aggregating approximately $3.3 billion at September 30, 2015. 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, 2015
Fair Value Disclosures [Abstract]
Fair value measurements	Note 16. Fair value measurements Our financial assets and liabilities are summarized below as of September 30, 2015 and December 31, 2014 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 September 30, 2015 Investments in fixed maturity securities: U.S. Treasury, U.S. government corporations and agencies $ 3,819 $ 3,819 $ 2,542 $ 1,277 $ — States, municipalities and political subdivisions 1,868 1,868 — 1,868 — Foreign governments 11,644 11,644 6,982 4,662 — Corporate bonds 8,116 8,116 — 8,005 111 Mortgage-backed securities 1,713 1,713 — 1,713 — Investments in equity securities 110,288 110,288 110,250 37 1 Investment in Kraft Heinz common stock 15,816 22,970 22,970 — — Investment in Kraft Heinz Preferred Stock 7,710 8,568 — — 8,568 Other investments 20,576 20,576 303 — 20,273 Loans and finance receivables 12,686 13,067 — 16 13,051 Derivative contract assets (1) 109 109 — 10 99 Derivative contract liabilities: Railroad, utilities and energy (1) 257 257 12 196 49 Finance and financial products: Equity index put options 4,188 4,188 — — 4,188 Credit default 242 242 — — 242 Notes payable and other borrowings: Insurance and other 14,556 14,716 — 14,716 — Railroad, utilities and energy 57,872 63,044 — 63,044 — Finance and financial products 12,483 12,918 — 12,433 485 December 31, 2014 Investments in fixed maturity securities: U.S. Treasury, U.S. government corporations and agencies $ 2,930 $ 2,930 $ 2,264 $ 666 $ — States, municipalities and political subdivisions 1,912 1,912 — 1,912 — Foreign governments 12,270 12,270 7,981 4,289 — Corporate bonds 8,771 8,771 — 8,763 8 Mortgage-backed securities 1,753 1,753 — 1,753 — Investments in equity securities 117,470 117,470 117,424 45 1 Investment in Kraft Heinz Preferred Stock 7,710 8,416 — — 8,416 Other investments 22,324 22,324 329 — 21,995 Loans and finance receivables 12,566 12,891 — 33 12,858 Derivative contract assets (1) 108 108 1 13 94 Derivative contract liabilities: Railroad, utilities and energy (1) 230 230 18 169 43 Finance and financial products: Equity index put options 4,560 4,560 — — 4,560 Credit default 250 250 — — 250 Notes payable and other borrowings: Insurance and other 11,894 12,484 — 12,484 — Railroad, utilities and energy 55,579 62,802 — 62,802 — Finance and financial products 12,736 13,417 — 12,846 571 (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 Level 2 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, 2015 and 2014 follow (in millions). Investments Investments Net Nine months ending September 30, 2015 Balance at December 31, 2014 $ 8 $ 21,996 $ (4,759 ) Gains (losses) included in: Earnings — — 467 Other comprehensive income — (1,722 ) (5 ) Regulatory assets and liabilities — — (21 ) Acquisitions, dispositions and settlements 103 — (65 ) Transfers into/out of Level 3 — — 3 Balance at September 30, 2015 $ 111 $ 20,274 $ (4,380 ) 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 ) Gains and losses included in earnings are included as components of investment gains/losses, derivative gains/losses and other revenues, as appropriate and are primarily related to changes in the fair values of derivative contracts and settlement transactions. Substantially all of the gains and losses included in other comprehensive income are included as components of the net change in unrealized appreciation of investments and the reclassification of investment appreciation in earnings, as appropriate in our Consolidated Statements of Comprehensive Income. Quantitative information as of September 30, 2015, with respect to assets and liabilities measured and carried at fair value on a recurring basis with the use of significant unobservable inputs (Level 3) follows (in millions). Fair value Principal valuation Unobservable Inputs Weighted Average Other investments: Preferred stocks $ 14,526 Discounted cash flow Expected duration 7 years Discount for transferability restrictions and subordination 134 basis points Common stock warrants 5,747 Warrant pricing model Discount for transferability and hedging restrictions 8% Net derivative liabilities: Equity index put options 4,188 Option pricing model Volatility 22% Credit default 242 Discounted cash flow Credit spreads 31 basis points Other investments consist of preferred stocks and common stock warrants that we acquired in a few relatively large private placement transactions. These investments are subject to contractual restrictions on transferability and may contain provisions that prevent us from economically hedging our investments. In applying discounted estimated cash flow techniques in valuing the perpetual preferred stocks, we made assumptions regarding the expected durations of the investments, as the issuers may have the right to redeem or convert these investments. We also made estimates regarding the impact of subordination, as the preferred stocks have a lower priority in liquidation than debt instruments of the issuers. 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 and we have applied discounts with respect to such 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 illiquid and contain contract terms that are not standard in derivatives markets. For example, we are not required to post collateral under most of our contracts and many contracts have relatively long durations. For these and other reasons, we classified these contracts as Level 3. We believe that our valuation methods represent the methods that market participants would use in determining exchange prices with respect to our contracts. We value equity index put option contracts based on the Black-Scholes option valuation model. Inputs to this model include 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 and, given the lack of observable transactions and prices, acceptable values may be subject to wide ranges. Expected volatility inputs represent our expectations, which consider the remaining duration of each contract and assume 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, 2015
Equity [Abstract]
Common stock	Note 17. Common stock Changes in Berkshire’s issued, treasury and outstanding common stock during the first nine months of 2015 are shown in the table below. Class A, $5 Par Value (1,650,000 shares authorized) Class B, $0.0033 Par Value (3,225,000,000 shares authorized) Issued Treasury Outstanding Issued Treasury Outstanding Balance at December 31, 2014 838,019 (11,680) 826,339 1,226,265,250 (1,409,762) 1,224,855,488 Conversions of Class A common stock to Class B common stock and exercises of replacement stock options issued in a business acquisition (15,058) — (15,058) 23,255,846 — 23,255,846 Balance at September 30, 2015 822,961 (11,680) 811,281 1,249,521,096 (1,409,762) 1,248,111,334 Each Class A common share is entitled to one vote per share. Class B common stock possesses dividend and distribution rights equal to one-fifteen-hundredth (1/1,500) of such rights of Class A common stock. Each Class B common share possesses voting rights equivalent to one-ten-thousandth (1/10,000) of the voting rights of a Class A share. Unless otherwise required under Delaware General Corporation Law, Class A and Class B common shares vote as a single class. Each share of Class A common stock is convertible, at the option of the holder, into 1,500 shares of Class B common stock. Class B common stock is not convertible into Class A common stock. On an equivalent Class A common stock basis, there were 1,643,355 shares outstanding as of September 30, 2015 and 1,642,909 shares outstanding as of December 31, 2014. 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 and 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 2015.

Accumulated other comprehensive

Accumulated other comprehensive income	9 Months Ended
	Sep. 30, 2015
Equity [Abstract]
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, 2015 and 2014 follows (in millions). Unrealized Foreign currency translation Prior service Other Accumulated Nine months ending September 30, 2015 Balance at December 31, 2014 $ 45,636 $ (1,957 ) $ (1,039) $ 92 $ 42,732 Other comprehensive income, net before reclassifications (7,958 ) (1,602 ) 162 (113) (9,511) Reclassifications from accumulated other comprehensive income (1,158 ) 128 1 11 (1,018) Balance at September 30, 2015 $ 36,520 $ (3,431 ) $ (876) $ (10) $ 32,203 Reclassifications from other comprehensive income into net earnings: Investment gains/losses: Insurance and other $ (1,695 ) $ 197 $ — $ — $ (1,498) Finance and financial products (86 ) — — — (86) Other — — 2 18 20 Reclassifications before income taxes (1,781 ) 197 2 18 (1,564) Applicable income taxes (623 ) 69 1 7 (546) $ (1,158 ) $ 128 $ 1 $ 11 $ (1,018) Unrealized Foreign currency translation Prior service Other Accumulated 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 Reclassifications from accumulated other comprehensive income (1,971) 47 39 (24 ) (1,909 ) Balance at September 30, 2014 $ 45,013 $ (951) $ 70 $ 54 $ 44,186 Reclassifications from other comprehensive income into net earnings: 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 )

Contingencies and Commitments

Contingencies and Commitments	9 Months Ended
	Sep. 30, 2015
Commitments and Contingencies Disclosure [Abstract]
Contingencies and Commitments	Note 19. Contingencies and Commitments We are parties in a variety of legal actions that routinely arise out of the normal course of business, including legal actions seeking to establish liability directly through insurance contracts or indirectly through reinsurance contracts issued by Berkshire subsidiaries. Plaintiffs occasionally seek punitive or exemplary damages. We do not currently 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 currently 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. On August 8, 2015, Berkshire entered into a definitive agreement with Precision Castparts Corp. (“PCC”) to acquire for $235 per share of common stock in cash, all outstanding PCC shares of common stock, other than the shares we already own (about 2.7 million shares or 1.96%), for aggregate consideration of approximately $31.7 billion. A special meeting of PCC shareholders for the purpose of voting on whether or not to approve the agreement has been scheduled for November 19, 2015. The transaction requires approval by a majority of PCC’s outstanding shares. In addition to the approval of PCC shareholders, the closing of the acquisition is subject to clearance under the Hart-Scott-Rodino (“HSR”) Act and competition clearance in certain foreign jurisdictions. Clearance under the HSR Act was obtained on October 5, 2015. It is expected that the remaining competition clearances will be obtained and that the acquisition will be completed no later than the end of the first quarter of 2016. PCC is a worldwide, diversified manufacturer of complex metal components and products. It serves the aerospace, power, and general industrial markets. PCC is a market leader in manufacturing complex structural investment castings and forged components for aerospace markets, machined airframe components, and highly engineered, critical fasteners for aerospace applications, and in manufacturing airfoil castings for the aerospace and industrial gas turbine markets. PCC also is a leading producer of titanium and nickel superalloy melted and mill products for the aerospace, chemical processing, oil and gas, and pollution control industries, and manufactures extruded seamless pipe, fittings, and forgings for power generation and oil and gas applications. On November 13, 2014, Berkshire entered into a definitive agreement with The Procter & Gamble Company (“P&G”) whereby it will acquire the Duracell business from P&G. Duracell is a leading manufacturer of high-performance alkaline batteries and is an innovator in renewable power and wireless charging technologies. Pursuant to the agreement, in exchange for a recapitalized Duracell Company, which will include approximately $1.7 billion in cash at closing, P&G will receive shares of P&G common stock currently held by Berkshire subsidiaries which had a fair value at September 30, 2015 of approximately $3.8 billion. The transaction is currently expected to close in the first quarter of 2016. We own a 50% interest in a joint venture, Berkadia Commercial Mortgage LLC (“Berkadia”), with Leucadia National Corporation (“Leucadia”) owning the other 50% interest. Berkadia is a servicer of commercial real estate loans in the U.S., performing primary, master and special servicing functions for U.S. government agency programs, commercial mortgage-backed securities transactions, banks, insurance companies and other financial institutions. A significant source of funding for Berkadia’s operations is through the issuance of commercial paper. Repayment of the commercial paper is supported by a $2.5 billion surety policy issued by a Berkshire insurance subsidiary. Leucadia has agreed to indemnify us for one-half of any losses incurred under the policy. On September 30, 2015, the aggregate amount of Berkadia commercial paper outstanding was $2.47 billion.

Business segment data

Business segment data	9 Months Ended
	Sep. 30, 2015
Segment Reporting [Abstract]
Business segment data	Note 20. Business segment data Revenues by segment for the third quarter and first nine months of 2015 and 2014 were as follows (in millions). Third Quarter First Nine Months 2015 2014 2015 2014 Operating Businesses: Insurance group: Underwriting: GEICO $ 5,788 $ 5,203 $ 16,792 $ 15,168 General Re 1,405 1,566 4,397 4,733 Berkshire Hathaway Reinsurance Group 1,892 4,809 5,317 8,414 Berkshire Hathaway Primary Group 1,429 1,139 3,948 3,141 Investment income 1,046 957 3,474 3,409 Total insurance group 11,560 13,674 33,928 34,865 BNSF 5,600 5,881 16,571 17,063 Berkshire Hathaway Energy 5,144 4,853 14,018 13,344 McLane Company 12,264 12,151 36,200 34,327 Manufacturing 9,181 9,534 27,568 27,788 Service and retailing 6,151 3,493 16,966 10,456 Finance and financial products 1,725 1,654 5,078 4,731 51,625 51,240 150,329 142,574 Reconciliation of segments to consolidated amount: Investment and derivative gains/losses 7,502 (118 ) 9,105 3,770 Eliminations and other (138 ) 77 (433 ) 70 $ 58,989 $ 51,199 $ 159,001 $ 146,414 Earnings before income taxes by segment for the third quarter and first nine months of 2015 and 2014 were as follows (in millions). Third Quarter First Nine Months 2015 2014 2015 2014 Operating Businesses: Insurance group: Underwriting: GEICO $ 258 $ 264 $ 471 $ 1,010 General Re (2 ) 126 58 322 Berkshire Hathaway Reinsurance Group 199 443 247 617 Berkshire Hathaway Primary Group 188 143 566 379 Investment income 1,045 950 3,466 3,394 Total insurance group 1,688 1,926 4,808 5,722 BNSF 1,839 1,654 5,047 4,295 Berkshire Hathaway Energy 1,153 1,051 2,398 2,248 McLane Company 106 120 384 361 Manufacturing 1,259 1,337 3,857 3,774 Service and retailing 378 355 1,260 1,095 Finance and financial products 486 453 1,480 1,247 6,909 6,896 19,234 18,742 Reconciliation of segments to consolidated amount: Investment and derivative gains/losses 7,502 (118 ) 9,105 3,770 Interest expense, not allocated to segments (83 ) (79 ) (391 ) (233 ) Eliminations and other (256 ) 51 (383 ) (15 ) $ 14,072 $ 6,750 $ 27,565 $ 22,264

New accounting pronouncements (

New accounting pronouncements (Policies)	9 Months Ended
	Sep. 30, 2015
Accounting Changes and Error Corrections [Abstract]
New accounting pronouncements	In April 2015, the FASB issued ASU 2015-05 “Intangibles—Goodwill and Other—Internal-Use Software,” which clarifies that software licenses contained in a cloud computing arrangement should be capitalized if the customer has the right to take possession of the software and the ability to run the software outside of the cloud computing arrangement. ASU 2015-05 is effective for annual periods beginning after December 15, 2015 and may be adopted prospectively or retrospectively. Early adoption is permitted. In April 2015, the FASB also issued ASU 2015-03 “Interest—Imputation of Interest,” which requires that debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability, instead of as an asset. The recognition and measurement guidance for debt issuance costs under current GAAP is not affected by this pronouncement. ASU 2015-03 is effective for reporting periods beginning after December 15, 2015 and should be adopted retrospectively. Early adoption is permitted. We do not expect that the adoption of ASU 2015-05 and ASU 2015-03 will have a material impact on our Consolidated Financial Statements. In May 2014, the FASB issued ASU 2014-09 “Revenue from Contracts with Customers.” ASU 2014-09 applies to contracts with customers, excluding, most notably, insurance and leasing contracts. ASU 2014-09 prescribes a framework for accounting for revenues from contracts within its scope, 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. In August 2015, the FASB deferred the effective date of ASU 2014-09 to reporting periods beginning after December 15, 2017. Early adoption is permitted for reporting periods beginning after December 15, 2016. 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 evaluating the effect that the adoption of ASU 2014-09 will have on our Consolidated Financial Statements. In May 2015, the FASB issued ASU 2015-09 “Financial Services—Insurance—Disclosures about Short-Duration Contracts,” which requires additional disclosures in annual and interim reporting periods by insurance entities regarding liabilities for unpaid claims and claim adjustment expenses, and any changes in assumptions or methodologies for calculations of such liabilities. ASU 2015-09 is effective for annual periods beginning after December 15, 2015 and interim periods beginning after December 15, 2016. Early adoption is permitted. We are evaluating the effect that the adoption of ASU 2015-09 will have on our Consolidated Financial Statements.

Significant business acquisit29

Significant business acquisitions (Tables)	9 Months Ended
	Sep. 30, 2015
Business Combinations [Abstract]
Schedule of estimated fair values of assets acquired and liabilities assumed	Preliminary fair values of identified assets acquired and liabilities assumed and residual goodwill at their respective acquisition dates are summarized as follows (in millions). Berkshire Hathaway AltaLink Cash and investments $ 1,274 $ 15 Inventories 1,209 — Property, plant and equipment 1,034 5,610 Goodwill 1,719 1,731 Other assets 1,401 287 Assets acquired $ 6,637 $ 7,643 Accounts payable, accruals and other liabilities $ 1,396 $ 1,064 Notes payable and other borrowings 1,129 3,851 Liabilities assumed $ 2,525 $ 4,915 Net assets $ 4,112 $ 2,728
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 2014 as if the acquisitions discussed previously were consummated on the same terms at the beginning of the year preceding their respective acquisition dates (in millions, except the per share amount). Pro forma data for the first nine months of 2015 was not materially different from the amounts reflected in the Consolidated Statement of Earnings. First nine months Revenues $ 153,079 Net earnings attributable to Berkshire Hathaway shareholders 15,838 Net earnings per equivalent Class A common share attributable to Berkshire Hathaway shareholders 9,636

Investments in fixed maturity30

Investments in fixed maturity securities (Tables)	9 Months Ended
	Sep. 30, 2015
Investments, Debt and Equity Securities [Abstract]
Schedule of investments in securities with fixed maturities	Investments in securities with fixed maturities as of September 30, 2015 and December 31, 2014 are summarized by type below (in millions). Amortized Unrealized Unrealized Fair September 30, 2015 U.S. Treasury, U.S. government corporations and agencies $ 3,796 $ 24 $ (1 ) $ 3,819 States, municipalities and political subdivisions 1,788 82 (2 ) 1,868 Foreign governments 11,415 306 (77 ) 11,644 Corporate bonds 7,359 778 (21 ) 8,116 Mortgage-backed securities 1,526 191 (4 ) 1,713 $ 25,884 $ 1,381 $ (105 ) $ 27,160 December 31, 2014 U.S. Treasury, U.S. government corporations and agencies $ 2,921 $ 14 $ (5 ) $ 2,930 States, municipalities and political subdivisions 1,820 93 (1 ) 1,912 Foreign governments 12,023 373 (126 ) 12,270 Corporate bonds 7,704 1,072 (5 ) 8,771 Mortgage-backed securities 1,555 202 (4 ) 1,753 $ 26,023 $ 1,754 $ (141 ) $ 27,636 Investments in fixed maturity securities are reflected in our Consolidated Balance Sheets as follows (in millions). September 30, December 31, Insurance and other $ 27,119 $ 27,397 Finance and financial products 41 239 $ 27,160 $ 27,636
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, 2015 are summarized below by contractual maturity dates. Actual maturities will differ from contractual maturities because issuers of certain of the securities retain early call or prepayment rights. Amounts are in millions. Due in one Due after one Due after five Due after Mortgage-backed Total Amortized cost $8,103 $11,635 $1,897 $2,723 $1,526 $25,884 Fair value 8,112 12,134 2,024 3,177 1,713 27,160

Investments in equity securit31

Investments in equity securities (Tables)	9 Months Ended
	Sep. 30, 2015
Investments, Debt and Equity Securities [Abstract]
Schedule of investments in equity securities	Investments in equity securities as of September 30, 2015 and December 31, 2014 are summarized based on the primary industry of the investee in the table below (in millions). Cost Basis Unrealized Unrealized Fair Value September 30, 2015 * Banks, insurance and finance $ 21,587 $ 27,358 $ (86 ) $ 48,859 Consumer products 6,893 16,620 (5 ) 23,508 Commercial, industrial and other 34,567 6,243 (2,889 ) 37,921 $ 63,047 $ 50,221 $ (2,980 ) $ 110,288 * Approximately 58% of the aggregate fair value was concentrated in the equity securities of four companies (American Express Company – $11.2 billion; Wells Fargo & Company – $25.2 billion; International Business Machines Corporation (“IBM”) – $11.7 billion; and The Coca-Cola Company – $16.0 billion). Cost Basis Unrealized Unrealized Fair Value December 31, 2014 * Banks, insurance and finance $ 22,495 $ 33,170 $ — $ 55,665 Consumer products 6,951 18,389 (1 ) 25,339 Commercial, industrial and other 28,924 8,578 (1,036 ) 36,466 $ 58,370 $ 60,137 $ (1,037 ) $ 117,470 * Approximately 59% of the aggregate fair value was concentrated in the equity securities of four companies (American Express Company – $14.1 billion; Wells Fargo & Company – $26.5 billion; International Business Machines Corporation (“IBM”) – $12.3 billion; and The Coca-Cola Company – $16.9 billion). Investments in equity securities are reflected in our Consolidated Balance Sheets as follows (in millions). September 30, December 31, Insurance and other $ 106,104 $ 115,529 Railroad, utilities and energy * 1,185 881 Finance and financial products 2,999 1,060 $ 110,288 $ 117,470 * Included in other assets.

Other investments (Tables)

Other investments (Tables)	9 Months Ended
	Sep. 30, 2015
Investments, All Other Investments [Abstract]
Schedule of other investments	Other investments are classified as available-for-sale and carried at fair value and are shown in our Consolidated Balance Sheets as follows (in millions). Cost Fair Value September 30, December 31, September 30, December 31, Insurance and other $9,970 $9,970 $15,011 $16,346 Finance and financial products 3,052 3,052 5,565 5,978 $13,022 $13,022 $20,576 $22,324

Investments in The Kraft Hein33

Investments in The Kraft Heinz Company (formerly H.J. Heinz Holding Corporation) (Tables)	9 Months Ended
	Sep. 30, 2015
Summarized consolidated financial information of Kraft Heinz	Summarized consolidated financial information of Kraft Heinz follows (in millions). September 27, 2015 December 28, Assets $ 121,792 $ 36,535 Liabilities 54,433 20,850 Third quarter First nine months 2015 2014 2015 2014 Sales $ 6,120 $ 2,594 $ 11,214 $ 8,123 Net earnings (loss) $ (123 ) $ 172 $ (11) $ 494 Preferred Stock dividends (180 ) (180) (540) (540) Net loss attributable to common shareholders $ (303 ) $ (8) $ (551) $ (46) Net earnings attributable to Berkshire Hathaway Shareholders * $ 115 $ 198 $ 315 $ 491 Includes dividends earned on Preferred Stock and Berkshire’s share of net loss attributable to Kraft Heinz common shareholders, net of applicable income taxes.
Kraft Heinz (previously Heinz Holding) [Member]
Summary of investments in Kraft Heinz	Our investments in Kraft Heinz are summarized as follows (in millions). Carrying Value September 30, December 31, Common stock $ 15,816 $ 3,950 Preferred Stock 7,710 7,710 $ 23,526 $ 11,660

Investment gains_losses (Tables

Investment gains/losses (Tables)	9 Months Ended
	Sep. 30, 2015
Investments, Debt and Equity Securities [Abstract]
Investment gains/losses, including other-than-temporary impairment losses	Investment gains/losses, including other-than-temporary impairment (“OTTI”) losses are summarized below (in millions). Third Quarter First Nine Months 2015 2014 2015 2014 Fixed maturity securities — Gross gains $ 6 $ 4 $ 88 $ 233 Gross losses (44) (25 ) (128) (73) Equity securities — Gross gains 8,407 354 8,855 3,749 Gross losses (75) (38 ) (95) (41) OTTI losses (26) (678 ) (26) (697) Other (2) 7 31 (50) $ 8,266 $ (376 ) $ 8,725 $ 3,121

Receivables (Tables)

Receivables (Tables)	9 Months Ended
	Sep. 30, 2015
Insurance and Other [Member]
Schedule of receivables	Receivables of insurance and other businesses are comprised of the following (in millions). September 30, December 31, Insurance premiums receivable $ 9,354 $ 7,914 Reinsurance recoverable on unpaid losses 3,373 3,116 Trade and other receivables 12,085 11,133 Allowances for uncollectible accounts (328) (311 ) $ 24,484 $ 21,852
Finance and Financial Products [Member]
Schedule of receivables	Loans and finance receivables of finance and financial products businesses are summarized as follows (in millions). September 30, December 31, Loans and finance receivables before allowances and discounts $ 13,123 $ 13,150 Allowances for uncollectible loans (195) (303 ) Unamortized acquisition discounts (242) (281 ) $ 12,686 $ 12,566

Inventories (Tables)

Inventories (Tables)	9 Months Ended
	Sep. 30, 2015
Inventory Disclosure [Abstract]
Schedule of inventories	Inventories are comprised of the following (in millions). September 30, 2015 December 31, 2014 Raw materials $ 1,838 $ 1,881 Work in process and other 856 850 Finished manufactured goods 3,503 3,333 Goods acquired for resale 5,798 4,172 $11,995 $10,236

Property, plant and equipment37

Property, plant and equipment and assets held for lease (Tables)	9 Months Ended
	Sep. 30, 2015
Insurance and Other [Member]
Schedule of property, plant and equipment	Property, plant and equipment of our insurance and other businesses is summarized below (in millions). Range of September 30, 2015 December 31, 2014 Land — $ 1,614 $ 1,171 Buildings and improvements 2 – 40 years 7,250 6,600 Machinery and equipment 3 – 25 years 16,673 16,413 Furniture, fixtures and other 2 – 18 years 3,812 3,136 29,349 27,320 Accumulated depreciation (13,884 ) (13,167 ) $ 15,465 $ 14,153
Railroad, Utilities and Energy [Member]
Schedule of property, plant and equipment	Property, plant and equipment of our railroad and our utilities and energy businesses is summarized below (in millions). Range of September 30, 2015 December 31, 2014 Railroad: Land — $ 6,031 $ 5,983 Track structure and other roadway 7 – 100 years 44,902 42,588 Locomotives, freight cars and other equipment 6 – 40 years 10,866 9,493 Construction in progress — 1,257 1,292 Utilities and energy: Utility generation, distribution and transmission system 5 – 80 years 67,044 64,645 Interstate pipeline assets 3 – 80 years 6,761 6,660 Independent power plants and other assets 3 – 30 years 5,574 5,035 Construction in progress — 4,160 5,194 146,595 140,890 Accumulated depreciation (28,018) (25,836) $ 118,577 $ 115,054
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). Range of September 30, December 31, 2014 Assets held for lease 5 – 30 years $ 11,222 $ 9,810 Land — 221 227 Buildings, machinery and other 3 – 50 years 1,170 1,179 12,613 11,216 Accumulated depreciation (3,322 ) (3,179 ) $ 9,291 $ 8,037

Goodwill and other intangible38

Goodwill and other intangible assets (Tables)	9 Months Ended
	Sep. 30, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Reconciliation of the change in goodwill	The change in the carrying value of goodwill for the first nine months of 2015 and the year ended December 31, 2014 is summarized as follows (in millions). September 30, 2015 December 31, 2014 Balance at beginning of year $ 60,714 $57,011 Acquisitions of businesses 2,388 4,006 Other, including foreign currency translation (410) (303) Balance at end of period $ 62,692 $60,714
Schedule of intangible assets	Intangible assets other than goodwill are included in other assets and are summarized as follows (in millions). September 30, 2015 December 31, 2014 Gross carrying Accumulated Gross carrying Accumulated amortization Insurance and other $14,783 $5,243 $13,714 $4,476 Railroad, utilities and energy 885 225 2,254 1,551 $15,668 $5,468 $15,968 $6,027 Trademarks and trade names $ 3,054 $ 742 $ 3,117 $ 599 Patents and technology 4,225 1,992 5,425 3,133 Customer relationships 5,510 2,041 5,603 1,768 Other 2,879 693 1,823 527 $15,668 $5,468 $15,968 $ 6,027

Derivative contracts (Tables)

Derivative contracts (Tables) - Finance and Financial Products [Member]	9 Months Ended
	Sep. 30, 2015
Derivative contracts outstanding	A summary of those liabilities and related notional values follows (in millions). September 30, 2015 December 31, 2014 Liabilities Notional Value Liabilities Notional Value Equity index put options $ 4,188 $ 28,239 (1) $ 4,560 $ 29,469 (1) Credit default 242 7,792 (2) 250 7,792 (2) $ 4,430 $ 4,810 (1) Represents the aggregate undiscounted amounts payable assuming that the value of each index is zero at each contract’s expiration date. Certain of these contracts are denominated in foreign currencies. Notional amounts are based on the foreign currency exchange rates as of each balance sheet date. (2) Represents the aggregate undiscounted amounts payable under the contracts assuming all underlying issuers default and the residual value of the specified obligations is zero.
Derivative gains/losses included in the Consolidated Statements of Earnings	A summary of the derivative gains/losses included in our Consolidated Statements of Earnings for the third quarter and first nine months of 2015 and 2014 follows (in millions). Third Quarter First Nine Months 2015 2014 2015 2014 Equity index put options $ (802 ) $ 223 $ 371 $ 156 Credit default 38 35 9 492 Other, principally interest rate and foreign currency — — — 1 $ (764 ) $ 258 $ 380 $ 649

Supplemental cash flow inform40

Supplemental cash flow information (Tables)	9 Months Ended
	Sep. 30, 2015
Supplemental Cash Flow Elements [Abstract]
Schedule of supplemental cash flow information	A summary of supplemental cash flow information for the first nine months of 2015 and 2014 is presented in the following table (in millions). First Nine Months 2015 2014 Cash paid during the period for: Income taxes $ 2,575 $ 3,201 Interest: Insurance and other businesses 312 321 Railroad, utilities and energy businesses 2,043 1,864 Finance and financial products businesses 274 332 Non-cash investing and financing activities: Equity securities exchanged in connection with business acquisitions — 2,478 Liabilities assumed in connection with business acquisitions 2,792 1,459 Treasury stock acquired in connection with business acquisition — 400

Notes payable and other borro41

Notes payable and other borrowings (Tables)	9 Months Ended
	Sep. 30, 2015
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, 2015. Weighted September 30, December 31, Insurance and other: Issued by Berkshire due 2015-2047 2.2% $ 9,903 $ 8,354 Short-term subsidiary borrowings 1.8% 1,909 839 Other subsidiary borrowings due 2015-2044 6.0% 2,744 2,701 $14,556 $ 11,894
Railroad, Utilities and Energy [Member]
Schedule of short and long term outstanding debt disclosure	Weighted September 30, December 31, Railroad, utilities and energy: Issued by Berkshire Hathaway Energy Company (“BHE”) and its subsidiaries: BHE senior unsecured debt due 2017-2045 5.1% $ 7,860 $ 7,860 Subsidiary and other debt due 2015-2064 4.9% 28,130 28,439 Issued by BNSF due 2015-2097 4.9% 21,882 19,280 $57,872 $ 55,579
Finance and Financial Products [Member]
Schedule of short and long term outstanding debt disclosure	Weighted September 30, 2015 December 31, Finance and financial products: Issued by Berkshire Hathaway Finance Corporation (“BHFC”) due 2015-2043 2.7% $ 11,178 $ 11,178 Issued by other subsidiaries due 2015-2036 5.3% 1,305 1,558 $ 12,483 $ 12,736

Fair value measurements (Tables

Fair value measurements (Tables)	9 Months Ended
	Sep. 30, 2015
Fair Value Disclosures [Abstract]
Financial assets and liabilities measured at fair value on a recurring basis	Our financial assets and liabilities are summarized below as of September 30, 2015 and December 31, 2014 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 September 30, 2015 Investments in fixed maturity securities: U.S. Treasury, U.S. government corporations and agencies $ 3,819 $ 3,819 $ 2,542 $ 1,277 $ — States, municipalities and political subdivisions 1,868 1,868 — 1,868 — Foreign governments 11,644 11,644 6,982 4,662 — Corporate bonds 8,116 8,116 — 8,005 111 Mortgage-backed securities 1,713 1,713 — 1,713 — Investments in equity securities 110,288 110,288 110,250 37 1 Investment in Kraft Heinz common stock 15,816 22,970 22,970 — — Investment in Kraft Heinz Preferred Stock 7,710 8,568 — — 8,568 Other investments 20,576 20,576 303 — 20,273 Loans and finance receivables 12,686 13,067 — 16 13,051 Derivative contract assets (1) 109 109 — 10 99 Derivative contract liabilities: Railroad, utilities and energy (1) 257 257 12 196 49 Finance and financial products: Equity index put options 4,188 4,188 — — 4,188 Credit default 242 242 — — 242 Notes payable and other borrowings: Insurance and other 14,556 14,716 — 14,716 — Railroad, utilities and energy 57,872 63,044 — 63,044 — Finance and financial products 12,483 12,918 — 12,433 485 December 31, 2014 Investments in fixed maturity securities: U.S. Treasury, U.S. government corporations and agencies $ 2,930 $ 2,930 $ 2,264 $ 666 $ — States, municipalities and political subdivisions 1,912 1,912 — 1,912 — Foreign governments 12,270 12,270 7,981 4,289 — Corporate bonds 8,771 8,771 — 8,763 8 Mortgage-backed securities 1,753 1,753 — 1,753 — Investments in equity securities 117,470 117,470 117,424 45 1 Investment in Kraft Heinz Preferred Stock 7,710 8,416 — — 8,416 Other investments 22,324 22,324 329 — 21,995 Loans and finance receivables 12,566 12,891 — 33 12,858 Derivative contract assets (1) 108 108 1 13 94 Derivative contract liabilities: Railroad, utilities and energy (1) 230 230 18 169 43 Finance and financial products: Equity index put options 4,560 4,560 — — 4,560 Credit default 250 250 — — 250 Notes payable and other borrowings: Insurance and other 11,894 12,484 — 12,484 — Railroad, utilities and energy 55,579 62,802 — 62,802 — Finance and financial products 12,736 13,417 — 12,846 571 (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, 2015 and 2014 follow (in millions). Investments Investments Net Nine months ending September 30, 2015 Balance at December 31, 2014 $ 8 $ 21,996 $ (4,759 ) Gains (losses) included in: Earnings — — 467 Other comprehensive income — (1,722 ) (5 ) Regulatory assets and liabilities — — (21 ) Acquisitions, dispositions and settlements 103 — (65 ) Transfers into/out of Level 3 — — 3 Balance at September 30, 2015 $ 111 $ 20,274 $ (4,380 ) 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 )
Fair value assets and liabilities measured on recurring basis, unobservable inputs, additional information	Quantitative information as of September 30, 2015, with respect to assets and liabilities measured and carried at fair value on a recurring basis with the use of significant unobservable inputs (Level 3) follows (in millions). Fair value Principal valuation Unobservable Inputs Weighted Average Other investments: Preferred stocks $ 14,526 Discounted cash flow Expected duration 7 years Discount for transferability restrictions and subordination 134 basis points Common stock warrants 5,747 Warrant pricing model Discount for transferability and hedging restrictions 8% Net derivative liabilities: Equity index put options 4,188 Option pricing model Volatility 22% Credit default 242 Discounted cash flow Credit spreads 31 basis points

Common stock (Tables)

Common stock (Tables)	9 Months Ended
	Sep. 30, 2015
Equity [Abstract]
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 2015 are shown in the table below. Class A, $5 Par Value (1,650,000 shares authorized) Class B, $0.0033 Par Value (3,225,000,000 shares authorized) Issued Treasury Outstanding Issued Treasury Outstanding Balance at December 31, 2014 838,019 (11,680) 826,339 1,226,265,250 (1,409,762) 1,224,855,488 Conversions of Class A common stock to Class B common stock and exercises of replacement stock options issued in a business acquisition (15,058) — (15,058) 23,255,846 — 23,255,846 Balance at September 30, 2015 822,961 (11,680) 811,281 1,249,521,096 (1,409,762) 1,248,111,334

Accumulated other comprehensi44

Accumulated other comprehensive income (Tables)	9 Months Ended
	Sep. 30, 2015
Equity [Abstract]
Schedule of accumulated other comprehensive income	A summary of the net changes in after-tax accumulated other comprehensive income attributable to Berkshire Hathaway shareholders and significant amounts reclassified out of accumulated other comprehensive income for the nine months ending September 30, 2015 and 2014 follows (in millions). Unrealized Foreign currency translation Prior service Other Accumulated Nine months ending September 30, 2015 Balance at December 31, 2014 $ 45,636 $ (1,957 ) $ (1,039) $ 92 $ 42,732 Other comprehensive income, net before reclassifications (7,958 ) (1,602 ) 162 (113) (9,511) Reclassifications from accumulated other comprehensive income (1,158 ) 128 1 11 (1,018) Balance at September 30, 2015 $ 36,520 $ (3,431 ) $ (876) $ (10) $ 32,203 Reclassifications from other comprehensive income into net earnings: Investment gains/losses: Insurance and other $ (1,695 ) $ 197 $ — $ — $ (1,498) Finance and financial products (86 ) — — — (86) Other — — 2 18 20 Reclassifications before income taxes (1,781 ) 197 2 18 (1,564) Applicable income taxes (623 ) 69 1 7 (546) $ (1,158 ) $ 128 $ 1 $ 11 $ (1,018) Unrealized Foreign currency translation Prior service Other Accumulated 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 Reclassifications from accumulated other comprehensive income (1,971) 47 39 (24 ) (1,909 ) Balance at September 30, 2014 $ 45,013 $ (951) $ 70 $ 54 $ 44,186 Reclassifications from other comprehensive income into net earnings: 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 )

Business segment data (Tables)

Business segment data (Tables)	9 Months Ended
	Sep. 30, 2015
Segment Reporting [Abstract]
Schedule of revenues and earnings by segment	Revenues by segment for the third quarter and first nine months of 2015 and 2014 were as follows (in millions). Third Quarter First Nine Months 2015 2014 2015 2014 Operating Businesses: Insurance group: Underwriting: GEICO $ 5,788 $ 5,203 $ 16,792 $ 15,168 General Re 1,405 1,566 4,397 4,733 Berkshire Hathaway Reinsurance Group 1,892 4,809 5,317 8,414 Berkshire Hathaway Primary Group 1,429 1,139 3,948 3,141 Investment income 1,046 957 3,474 3,409 Total insurance group 11,560 13,674 33,928 34,865 BNSF 5,600 5,881 16,571 17,063 Berkshire Hathaway Energy 5,144 4,853 14,018 13,344 McLane Company 12,264 12,151 36,200 34,327 Manufacturing 9,181 9,534 27,568 27,788 Service and retailing 6,151 3,493 16,966 10,456 Finance and financial products 1,725 1,654 5,078 4,731 51,625 51,240 150,329 142,574 Reconciliation of segments to consolidated amount: Investment and derivative gains/losses 7,502 (118 ) 9,105 3,770 Eliminations and other (138 ) 77 (433 ) 70 $ 58,989 $ 51,199 $ 159,001 $ 146,414 Earnings before income taxes by segment for the third quarter and first nine months of 2015 and 2014 were as follows (in millions). Third Quarter First Nine Months 2015 2014 2015 2014 Operating Businesses: Insurance group: Underwriting: GEICO $ 258 $ 264 $ 471 $ 1,010 General Re (2 ) 126 58 322 Berkshire Hathaway Reinsurance Group 199 443 247 617 Berkshire Hathaway Primary Group 188 143 566 379 Investment income 1,045 950 3,466 3,394 Total insurance group 1,688 1,926 4,808 5,722 BNSF 1,839 1,654 5,047 4,295 Berkshire Hathaway Energy 1,153 1,051 2,398 2,248 McLane Company 106 120 384 361 Manufacturing 1,259 1,337 3,857 3,774 Service and retailing 378 355 1,260 1,095 Finance and financial products 486 453 1,480 1,247 6,909 6,896 19,234 18,742 Reconciliation of segments to consolidated amount: Investment and derivative gains/losses 7,502 (118 ) 9,105 3,770 Interest expense, not allocated to segments (83 ) (79 ) (391 ) (233 ) Eliminations and other (256 ) 51 (383 ) (15 ) $ 14,072 $ 6,750 $ 27,565 $ 22,264

Significant business acquisit46

Significant business acquisitions - Narrative (Detail) CAD in Billions, $ in Billions	Dec. 01, 2014USD ($)	Dec. 01, 2014CAD	Mar. 31, 2015USD ($)StateBusiness
Berkshire Hathaway Automotive (formerly Van Tuyl Group) [Member]
Business Acquisition [Line Items]
Aggregate consideration paid for acquisitions | $			$ 4.1
Berkshire Hathaway Automotive (formerly Van Tuyl Group) [Member] | Auto Dealerships [Member]
Business Acquisition [Line Items]
Number of businesses			81
Number of states with auto dealerships | State			10
Berkshire Hathaway Automotive (formerly Van Tuyl Group) [Member] | Insurance [Member]
Business Acquisition [Line Items]
Number of businesses			2
Berkshire Hathaway Automotive (formerly Van Tuyl Group) [Member] | Auto Auctions [Member]
Business Acquisition [Line Items]
Number of businesses			2
Berkshire Hathaway Automotive (formerly Van Tuyl Group) [Member] | Manufacturer of Automotive Fluid Maintenance Products [Member]
Business Acquisition [Line Items]
Number of businesses			1
AltaLink [Member] | Berkshire Hathaway Energy [Member]
Business Acquisition [Line Items]
Aggregate consideration paid for acquisitions	$ 2.7	CAD 3.1

Significant business acquisit47

Significant business acquisitions - Estimated fair values of assets acquired and liabilities assumed (Detail) - USD ($) $ in Millions	Sep. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Dec. 01, 2014	Dec. 31, 2013
Business Acquisition [Line Items]
Goodwill	$ 62,692		$ 60,714		$ 57,011
AltaLink [Member]
Business Acquisition [Line Items]
Cash and investments				$ 15
Property, plant and equipment				5,610
Goodwill				1,731
Other assets				287
Assets acquired				7,643
Accounts payable, accruals and other liabilities				1,064
Notes payable and other borrowings				3,851
Liabilities assumed				4,915
Net assets				$ 2,728
Berkshire Hathaway Automotive (formerly Van Tuyl Group) [Member]
Business Acquisition [Line Items]
Cash and investments		$ 1,274
Inventories		1,209
Property, plant and equipment		1,034
Goodwill		1,719
Other assets		1,401
Assets acquired		6,637
Accounts payable, accruals and other liabilities		1,396
Notes payable and other borrowings		1,129
Liabilities assumed		2,525
Net assets		$ 4,112

Significant business acquisit48

Significant business acquisitions - Pro forma consolidated earnings data (Detail) - AltaLink and Berkshire Hathaway Automotive [Member] $ / shares in Units, $ in Millions	9 Months Ended
	Sep. 30, 2014USD ($)$ / shares
Business Acquisition [Line Items]
Revenues	$ 153,079
Net earnings attributable to Berkshire Hathaway shareholders	$ 15,838
Net earnings per equivalent Class A common share attributable to Berkshire Hathaway shareholders | $ / shares	$ 9,636

Investments in fixed maturity49

Investments in fixed maturity securities (Detail) - USD ($) $ in Millions	Sep. 30, 2015	Dec. 31, 2014
Summary of Investment Holdings [Line Items]
Amortized cost of fixed maturity securities	$ 25,884	$ 26,023
Unrealized gains on fixed maturity securities	1,381	1,754
Unrealized losses on fixed maturity securities	(105)	(141)
Fair value of fixed maturity securities	27,160	27,636
U.S. Treasury, U.S. government corporations and agencies [Member]
Summary of Investment Holdings [Line Items]
Amortized cost of fixed maturity securities	3,796	2,921
Unrealized gains on fixed maturity securities	24	14
Unrealized losses on fixed maturity securities	(1)	(5)
Fair value of fixed maturity securities	3,819	2,930
States, municipalities and political subdivisions [Member]
Summary of Investment Holdings [Line Items]
Amortized cost of fixed maturity securities	1,788	1,820
Unrealized gains on fixed maturity securities	82	93
Unrealized losses on fixed maturity securities	(2)	(1)
Fair value of fixed maturity securities	1,868	1,912
Foreign governments [Member]
Summary of Investment Holdings [Line Items]
Amortized cost of fixed maturity securities	11,415	12,023
Unrealized gains on fixed maturity securities	306	373
Unrealized losses on fixed maturity securities	(77)	(126)
Fair value of fixed maturity securities	11,644	12,270
Corporate bonds [Member]
Summary of Investment Holdings [Line Items]
Amortized cost of fixed maturity securities	7,359	7,704
Unrealized gains on fixed maturity securities	778	1,072
Unrealized losses on fixed maturity securities	(21)	(5)
Fair value of fixed maturity securities	8,116	8,771
Mortgage-backed securities [Member]
Summary of Investment Holdings [Line Items]
Amortized cost of fixed maturity securities	1,526	1,555
Unrealized gains on fixed maturity securities	191	202
Unrealized losses on fixed maturity securities	(4)	(4)
Fair value of fixed maturity securities	$ 1,713	$ 1,753

Investments in fixed maturity50

Investments in fixed maturity securities - Carrying value by segment (Detail) - USD ($) $ in Millions	Sep. 30, 2015	Dec. 31, 2014
Summary of Investment Holdings [Line Items]
Investments in fixed maturity securities	$ 27,160	$ 27,636
Insurance and Other [Member]
Summary of Investment Holdings [Line Items]
Investments in fixed maturity securities	27,119	27,397
Finance and Financial Products [Member]
Summary of Investment Holdings [Line Items]
Investments in fixed maturity securities	$ 41	$ 239

Investments in fixed maturity51

Investments in fixed maturity securities - Narrative (Detail) - Fixed Maturities [Member] - USD ($) $ in Millions	Sep. 30, 2015	Dec. 31, 2014
Summary of Investment Holdings [Line Items]
Unrealized losses related to securities that have been in an unrealized loss position for more than 12 months	$ 10	$ 15
Foreign governments [Member] | United Kingdom, Germany, Australia, Canada or The Netherlands [Member]
Summary of Investment Holdings [Line Items]
Percentage of fixed maturity investments by geographic location	75.00%
Foreign governments [Member] | AA or Higher Credit Rating [Member]
Summary of Investment Holdings [Line Items]
Percentage of fixed maturity investments by credit rating	94.00%

Investments in fixed maturity52

Investments in fixed maturity securities - Amortized cost and estimated fair value of securities with fixed maturities (Detail) - USD ($) $ in Millions	Sep. 30, 2015	Dec. 31, 2014
Summary of Investment Holdings [Line Items]
Due in one year or less - amortized cost	$ 8,103
Due after one year through five years - amortized cost	11,635
Due after five years through ten years - amortized cost	1,897
Due after ten years - amortized cost	2,723
Amortized cost of fixed maturity securities	25,884	$ 26,023
Due in one year or less - fair value	8,112
Due after one year through five years - fair value	12,134
Due after five years through ten years - fair value	2,024
Due after ten years - fair value	3,177
Fair value of fixed maturity securities	27,160	27,636
Mortgage-backed securities [Member]
Summary of Investment Holdings [Line Items]
Amortized cost of mortgage-backed securities	1,526
Amortized cost of fixed maturity securities	1,526	1,555
Fair value of mortgage-backed securities	1,713
Fair value of fixed maturity securities	$ 1,713	$ 1,753

Investments in equity securit53

Investments in equity securities (Detail) - USD ($) $ in Millions	Sep. 30, 2015		Dec. 31, 2014
Summary of Investment Holdings [Line Items]
Cost basis of investments	$ 63,047		$ 58,370
Unrealized gains on investments	50,221		60,137
Unrealized losses on investments	(2,980)		(1,037)
Fair value of investments	110,288	[1]	117,470	[2]
Banks, insurance and finance [Member]
Summary of Investment Holdings [Line Items]
Cost basis of investments	21,587		22,495
Unrealized gains on investments	27,358		33,170
Unrealized losses on investments	(86)
Fair value of investments	48,859		55,665
Consumer products [Member]
Summary of Investment Holdings [Line Items]
Cost basis of investments	6,893		6,951
Unrealized gains on investments	16,620		18,389
Unrealized losses on investments	(5)		(1)
Fair value of investments	23,508		25,339
Commercial, industrial and other [Member]
Summary of Investment Holdings [Line Items]
Cost basis of investments	34,567		28,924
Unrealized gains on investments	6,243		8,578
Unrealized losses on investments	(2,889)		(1,036)
Fair value of investments	$ 37,921		$ 36,466
[1]	Approximately 58% of the aggregate fair value was concentrated in the equity securities of four companies (American Express Company - $11.2 billion; Wells Fargo & Company - $25.2 billion; International Business Machines Corporation ("IBM") - $11.7 billion; and The Coca-Cola Company - $16.0 billion).
[2]	Approximately 59% of the aggregate fair value was concentrated in the equity securities of four companies (American Express Company - $14.1 billion; Wells Fargo & Company - $26.5 billion; International Business Machines Corporation ("IBM") - $12.3 billion; and The Coca-Cola Company - $16.9 billion).

Investments in equity securit54

Investments in equity securities (Parenthetical) (Detail) $ in Millions	Sep. 30, 2015USD ($)Company		Dec. 31, 2014USD ($)Company
Summary of Investment Holdings [Line Items]
Fair value of investments	$ 110,288	[1]	$ 117,470	[2]
American Express Company [Member]
Summary of Investment Holdings [Line Items]
Fair value of investments	11,200		14,100
Wells Fargo & Company [Member]
Summary of Investment Holdings [Line Items]
Fair value of investments	25,200		26,500
International Business Machines Corporation [Member]
Summary of Investment Holdings [Line Items]
Fair value of investments	11,700		12,300
The Coca-Cola Company [Member]
Summary of Investment Holdings [Line Items]
Fair value of investments	$ 16,000		$ 16,900
Equity Securities [Member] | Investment Concentration [Member]
Summary of Investment Holdings [Line Items]
Concentration percentage	58.00%		59.00%
Number of companies in concentration percentage | Company	4		4
[1]	Approximately 58% of the aggregate fair value was concentrated in the equity securities of four companies (American Express Company - $11.2 billion; Wells Fargo & Company - $25.2 billion; International Business Machines Corporation ("IBM") - $11.7 billion; and The Coca-Cola Company - $16.0 billion).
[2]	Approximately 59% of the aggregate fair value was concentrated in the equity securities of four companies (American Express Company - $14.1 billion; Wells Fargo & Company - $26.5 billion; International Business Machines Corporation ("IBM") - $12.3 billion; and The Coca-Cola Company - $16.9 billion).

Investments in equity securit55

Investments in equity securities - Narrative (Detail) - USD ($)	Sep. 30, 2015	Dec. 31, 2014
Summary of Investment Holdings [Line Items]
Unrealized losses on investments	$ 2,980,000,000	$ 1,037,000,000
Equity Securities [Member]
Summary of Investment Holdings [Line Items]
Other than temporary unrealized losses	0	0
Unrealized losses related to securities that have been in an unrealized loss position for more than 12 months	204,000,000	$ 65,000,000
International Business Machines Corporation [Member] | Common Stock [Member]
Summary of Investment Holdings [Line Items]
Unrealized losses on investments	$ 2,000,000,000
Unrealized losses on investments, percentage of cost	15.00%

Investments in equity securit56

Investments in equity securities - Fair value by segment (Detail) - USD ($) $ in Millions		Sep. 30, 2015		Dec. 31, 2014
Summary of Investment Holdings [Line Items]
Investments in equity securities		$ 110,288	[1]	$ 117,470	[2]
Insurance and Other [Member]
Summary of Investment Holdings [Line Items]
Investments in equity securities		106,104		115,529
Railroad, Utilities and Energy [Member] | Other Assets [Member]
Summary of Investment Holdings [Line Items]
Investments in equity securities	[3]	1,185		881
Finance and Financial Products [Member]
Summary of Investment Holdings [Line Items]
Investments in equity securities		$ 2,999		$ 1,060
[1]	Approximately 58% of the aggregate fair value was concentrated in the equity securities of four companies (American Express Company - $11.2 billion; Wells Fargo & Company - $25.2 billion; International Business Machines Corporation ("IBM") - $11.7 billion; and The Coca-Cola Company - $16.0 billion).
[2]	Approximately 59% of the aggregate fair value was concentrated in the equity securities of four companies (American Express Company - $14.1 billion; Wells Fargo & Company - $26.5 billion; International Business Machines Corporation ("IBM") - $12.3 billion; and The Coca-Cola Company - $16.9 billion).
[3]	Included in other assets.

Other investments (Detail)

Other investments (Detail) - USD ($) $ in Millions	Sep. 30, 2015	Dec. 31, 2014
Insurance and Other [Member]
Other Investments [Line Items]
Other investments, Fair Value	$ 15,011	$ 16,346
Finance and Financial Products [Member]
Other Investments [Line Items]
Other investments, Fair Value	5,565	5,978
Available-for-sale Securities [Member]
Other Investments [Line Items]
Other investments, Cost	13,022	13,022
Other investments, Fair Value	20,576	22,324
Available-for-sale Securities [Member] | Insurance and Other [Member]
Other Investments [Line Items]
Other investments, Cost	9,970	9,970
Other investments, Fair Value	15,011	16,346
Available-for-sale Securities [Member] | Finance and Financial Products [Member]
Other Investments [Line Items]
Other investments, Cost	3,052	3,052
Other investments, Fair Value	$ 5,565	$ 5,978

Other investments - Narrative (

Other investments - Narrative (Detail) - Available-for-sale Securities [Member] $ / shares in Units, $ in Millions	Dec. 12, 2014USD ($)	Sep. 30, 2015USD ($)$ / sharesshares
Wm. Wrigley Jr. Company [Member]
Other Investments [Line Items]
Investment in preferred stock, liquidation value | $		$ 2,100
Investment in preferred stock, stated dividend rate		5.00%
Percentage of original preferred stock investment subject to put and call arrangements in 2016		50.00%
Series A Cumulative Convertible Perpetual Preferred Stock [Member] | The Dow Chemical Company [Member]
Other Investments [Line Items]
Investment in preferred stock, stated dividend rate		8.50%
Investment, number of shares owned | shares		3,000,000
Investment in preferred stock, liquidation value per share		$ 1,000
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
Non-Cumulative Perpetual Preferred Stock [Member] | Bank of America Corporation [Member]
Other Investments [Line Items]
Investment in preferred stock, stated dividend rate		6.00%
Investment, number of shares owned | shares		50,000
Investment in preferred stock, liquidation value per share		$ 100,000
Redemption value of Perpetual Preferred Stock, per share		$ 105,000
Redemption value of Perpetual Preferred Stock, aggregate value | $		$ 5,250
Warrants Expiring 2021 [Member] | Bank of America Corporation [Member]
Other Investments [Line Items]
Number of common shares that can be purchased | shares		700,000,000
Aggregate cost to exercise warrants | $		$ 5,000
Exercise price for warrants, per share		$ 7.142857
Class A 9% Cumulative Compounding Perpetual Preferred Stock [Member] | RBI - Parent Company of Burger King and Tim Hortons [Member]
Other Investments [Line Items]
Investment in preferred stock, stated dividend rate		9.00%
Stated value of equity securities acquired | $	$ 3,000
Class A 9% Cumulative Compounding Perpetual Preferred Stock and Common Stock [Member] | RBI - Parent Company of Burger King and Tim Hortons [Member]
Other Investments [Line Items]
Amount paid for an investment | $	$ 3,000
Percentage of voting interests	14.40%

Investments in The Kraft Hein59

Investments in The Kraft Heinz Company - Narrative (Detail)	Jul. 02, 2015shares	Jul. 01, 2015USD ($)shares	Jun. 07, 2013USD ($)shares	Jun. 30, 2015$ / sharesshares	Mar. 31, 2015$ / shares	Sep. 30, 2015USD ($)	Sep. 30, 2015USD ($)
Kraft Heinz (previously Heinz Holding) [Member] | Common Stock [Member]
Schedule of Equity Method Investments [Line Items]
Reverse stock split ratio		0.443332
Non-cash pre-tax holding gain | $						$ 6,800,000,000	$ 6,800,000,000
Kraft Heinz (previously Heinz Holding) [Member] | Berkshire Hathaway (Parent) [Member]
Schedule of Equity Method Investments [Line Items]
Equity method investment ownership percentage		52.50%
Equity method investment ownership percentage after transactions	26.80%
Kraft Heinz (previously Heinz Holding) [Member] | Berkshire Hathaway (Parent) [Member] | Common Stock [Member]
Schedule of Equity Method Investments [Line Items]
Number of shares acquired		262,900,000	425,000,000
Number of shares acquired upon exercise of warrants				46,000,000
Exercise price for warrants, per share | $ / shares				$ 0.01
Purchase of common stock | $		$ 5,260,000,000
Investment, number of shares owned		325,400,000
Kraft Heinz (previously Heinz Holding) [Member] | Berkshire Hathaway (Parent) [Member] | Cumulative Compounding Preferred Stock [Member]
Schedule of Equity Method Investments [Line Items]
Investment in preferred stock, liquidation value | $			$ 8,000,000,000
Investment in preferred stock, stated dividend rate							9.00%
Kraft Heinz (previously Heinz Holding) [Member] | Berkshire Hathaway (Parent) [Member] | Common Stock, Cumulative Compounding Preferred Stock and Warrants [Member]
Schedule of Equity Method Investments [Line Items]
Purchase of preferred stock, common stock and warrants | $			$ 12,250,000,000
Kraft Heinz (previously Heinz Holding) [Member] | Berkshire Hathaway Inc. and 3G Capital [Member]
Schedule of Equity Method Investments [Line Items]
Equity method investment ownership percentage after transactions	51.00%
Kraft Heinz (previously Heinz Holding) [Member] | 3G Capital (venture partner) [Member]
Schedule of Equity Method Investments [Line Items]
Equity method investment ownership percentage after transactions	24.20%
Kraft Heinz (previously Heinz Holding) [Member] | 3G Capital (venture partner) [Member] | Common Stock [Member]
Schedule of Equity Method Investments [Line Items]
Number of shares acquired		237,100,000	425,000,000
Purchase of common stock | $		$ 4,740,000,000	$ 4,250,000,000
Management and Directors [Member] | Kraft Heinz (previously Heinz Holding) [Member] | Common Stock [Member]
Schedule of Equity Method Investments [Line Items]
Common shares reserved for issuance under equity grants, including stock options			39,600,000
Kraft [Member]
Schedule of Equity Method Investments [Line Items]
Minimum annual revenues of Kraft | $							$ 18,000,000,000
Kraft [Member] | Kraft Heinz (previously Heinz Holding) [Member]
Schedule of Equity Method Investments [Line Items]
Ratio of common stock shares to be issued per Kraft common stock share					1
Dividend to be received by Kraft shareholders per share | $ / shares					$ 16.50
Kraft [Member] | Kraft Heinz (previously Heinz Holding) [Member] | Common Stock [Member]
Schedule of Equity Method Investments [Line Items]
Number of new shares issued to former Kraft shareholders	593,000,000

Investments in The Kraft Hein60

Investments in The Kraft Heinz Company - Summary of Investments (Detail) - Kraft Heinz (previously Heinz Holding) [Member] - USD ($) $ in Millions	Sep. 30, 2015	Dec. 31, 2014
Schedule of Equity Method Investments [Line Items]
Common stock	$ 15,816	$ 3,950
Preferred Stock	7,710	7,710
Investments in The Kraft Heinz Company	$ 23,526	$ 11,660

Investments in The Kraft Hein61

Investments in The Kraft Heinz Company - Summarized Consolidated Financial Information (Detail) - Kraft Heinz (previously Heinz Holding) [Member] - USD ($) $ in Millions		3 Months Ended		9 Months Ended
		Sep. 27, 2015	Sep. 28, 2014	Sep. 27, 2015	Sep. 28, 2014	Dec. 28, 2014
Schedule of Equity Method Investments [Line Items]
Assets		$ 121,792		$ 121,792		$ 36,535
Liabilities		54,433		54,433		$ 20,850
Sales		6,120	$ 2,594	11,214	$ 8,123
Net earnings (loss)		(123)	172	(11)	494
Preferred Stock dividends		(180)	(180)	(540)	(540)
Net loss attributable to common shareholders		(303)	(8)	(551)	(46)
Net earnings attributable to Berkshire Hathaway Shareholders	[1]	$ 115	$ 198	$ 315	$ 491
[1]	Includes dividends earned on Preferred Stock and Berkshire's share of net loss attributable to Kraft Heinz common shareholders, net of applicable income taxes.

Investment gains_losses (Detail

Investment gains/losses (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Gain (Loss) on Investments [Line Items]
OTTI losses	$ (26)	$ (678)	$ (26)	$ (697)
Investment gains/losses	8,266	(376)	8,725	3,121
Fixed Maturities [Member]
Gain (Loss) on Investments [Line Items]
Gross gains	6	4	88	233
Gross losses	(44)	(25)	(128)	(73)
Equity Securities [Member]
Gain (Loss) on Investments [Line Items]
Gross gains	8,407	354	8,855	3,749
Gross losses	(75)	(38)	(95)	(41)
Other Types of Investments [Member]
Gain (Loss) on Investments [Line Items]
Other investment gains/losses	$ (2)	$ 7	$ 31	$ (50)

Investment gains_losses - Narra

Investment gains/losses - Narrative (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Gain (Loss) on Investments [Line Items]
Investment gains/losses	$ 8,266	$ (376)	$ 8,725	$ 3,121
OTTI losses	26	$ 678	26	697
Common Stock [Member] | Kraft Heinz (previously Heinz Holding) [Member]
Gain (Loss) on Investments [Line Items]
Non-cash pre-tax holding gain	$ 6,800		$ 6,800
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

Receivables (Detail)

Receivables (Detail) - USD ($) $ in Millions	Sep. 30, 2015	Dec. 31, 2014
Insurance and Other [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Insurance premiums receivable	$ 9,354	$ 7,914
Reinsurance recoverable on unpaid losses	3,373	3,116
Trade and other receivables	12,085	11,133
Allowances for uncollectible accounts	(328)	(311)
Total receivables of insurance and other businesses	24,484	21,852
Finance and Financial Products [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and finance receivables before allowances and discounts	13,123	13,150
Allowances for uncollectible loans	(195)	(303)
Unamortized acquisition discounts	(242)	(281)
Total loans and finance receivables of finance and financial products businesses	$ 12,686	$ 12,566

Receivables - Narrative (Detail

Receivables - Narrative (Detail) - Loans and finance receivables [Member] - Finance and Financial Products [Member] - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Accounts, Notes, Loans and Financing Receivable [Line Items]
Provisions for loan losses	$ 119	$ 143
Loan charge-offs, net of recoveries	136	$ 157
Allowances in uncollectible loans and related installment loan receivables reclassified to other assets	$ 93
Percent of loan balances evaluated collectively for impairment	98.00%
Percent of loan balances that are performing	99.00%
Percent of loan balances that are current as to payment status	95.00%

Inventories (Detail)

Inventories (Detail) - USD ($) $ in Millions	Sep. 30, 2015	Dec. 31, 2014
Inventory Disclosure [Abstract]
Raw materials	$ 1,838	$ 1,881
Work in process and other	856	850
Finished manufactured goods	3,503	3,333
Goods acquired for resale	5,798	4,172
Total inventory	$ 11,995	$ 10,236

Property, plant and equipment67

Property, plant and equipment and assets held for lease (Detail) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Insurance and Other [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 29,349	$ 27,320
Property, plant and equipment, accumulated depreciation	(13,884)	(13,167)
Total property, plant and equipment, net	15,465	14,153
Insurance and Other [Member] | Buildings and improvements [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	7,250	6,600
Insurance and Other [Member] | Machinery and equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	16,673	16,413
Insurance and Other [Member] | Furniture, fixtures and other [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	3,812	3,136
Insurance and Other [Member] | Land [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	1,614	1,171
Railroad [Member] | Land [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	6,031	5,983
Railroad [Member] | Track structure and other roadway [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	44,902	42,588
Railroad [Member] | Locomotives, freight cars and other equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	10,866	9,493
Railroad [Member] | Construction in progress [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	1,257	1,292
Utilities and Energy [Member] | Utility generation, distribution and transmission system [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	67,044	64,645
Utilities and Energy [Member] | Interstate pipeline assets [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	6,761	6,660
Utilities and Energy [Member] | Independent power plants and other assets [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	5,574	5,035
Utilities and Energy [Member] | Construction in progress [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	4,160	5,194
Railroad, Utilities and Energy [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	146,595	140,890
Property, plant and equipment, accumulated depreciation	(28,018)	(25,836)
Total property, plant and equipment, net	118,577	115,054
Finance and Financial Products [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment and assets held for lease, gross	12,613	11,216
Property, plant and equipment and assets held for lease, accumulated depreciation	(3,322)	(3,179)
Total property, plant and equipment and assets held for lease, net	9,291	8,037
Finance and Financial Products [Member] | Land [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment and assets held for lease, gross	221	227
Finance and Financial Products [Member] | Assets held for lease [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment and assets held for lease, gross	11,222	9,810
Finance and Financial Products [Member] | Buildings, machinery and other [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment and assets held for lease, gross	$ 1,170	$ 1,179
Minimum [Member] | Insurance and Other [Member] | Buildings and improvements [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life (in years)	2 years
Minimum [Member] | Insurance and Other [Member] | Machinery and equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life (in years)	3 years
Minimum [Member] | Insurance and Other [Member] | Furniture, fixtures and other [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life (in years)	2 years
Minimum [Member] | Railroad [Member] | Track structure and other roadway [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life (in years)	7 years
Minimum [Member] | Railroad [Member] | Locomotives, freight cars and other equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life (in years)	6 years
Minimum [Member] | Utilities and Energy [Member] | Utility generation, distribution and transmission system [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life (in years)	5 years
Minimum [Member] | Utilities and Energy [Member] | Interstate pipeline assets [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life (in years)	3 years
Minimum [Member] | Utilities and Energy [Member] | Independent power plants and other assets [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life (in years)	3 years
Minimum [Member] | Finance and Financial Products [Member] | Assets held for lease [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life (in years)	5 years
Minimum [Member] | Finance and Financial Products [Member] | Buildings, machinery and other [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life (in years)	3 years
Maximum [Member] | Insurance and Other [Member] | Buildings and improvements [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life (in years)	40 years
Maximum [Member] | Insurance and Other [Member] | Machinery and equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life (in years)	25 years
Maximum [Member] | Insurance and Other [Member] | Furniture, fixtures and other [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life (in years)	18 years
Maximum [Member] | Railroad [Member] | Track structure and other roadway [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life (in years)	100 years
Maximum [Member] | Railroad [Member] | Locomotives, freight cars and other equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life (in years)	40 years
Maximum [Member] | Utilities and Energy [Member] | Utility generation, distribution and transmission system [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life (in years)	80 years
Maximum [Member] | Utilities and Energy [Member] | Interstate pipeline assets [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life (in years)	80 years
Maximum [Member] | Utilities and Energy [Member] | Independent power plants and other assets [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life (in years)	30 years
Maximum [Member] | Finance and Financial Products [Member] | Assets held for lease [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life (in years)	30 years
Maximum [Member] | Finance and Financial Products [Member] | Buildings, machinery and other [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life (in years)	50 years

Property, plant and equipment68

Property, plant and equipment and assets held for lease - Narrative (Detail) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Finance and Financial Products [Member]
Property, Plant and Equipment [Line Items]
Depreciation expense	$ 447	$ 447
Insurance and Other [Member]
Property, Plant and Equipment [Line Items]
Depreciation expense	1,240	1,202
Railroad, Utilities and Energy [Member]
Property, Plant and Equipment [Line Items]
Depreciation expense	$ 3,276	$ 2,932

Goodwill and other intangible69

Goodwill and other intangible assets - Goodwill (Detail) - USD ($) $ in Millions	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Goodwill and Intangible Assets Disclosure [Abstract]
Balance at beginning of year	$ 60,714	$ 57,011
Acquisitions of businesses	2,388	4,006
Other, including foreign currency translation	(410)	(303)
Balance at end of period	$ 62,692	$ 60,714

Goodwill and other intangible70

Goodwill and other intangible assets - Intangible assets (Detail) - USD ($) $ in Millions	Sep. 30, 2015	Dec. 31, 2014
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	$ 15,668	$ 15,968
Accumulated amortization	5,468	6,027
Trademarks and trade names [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	3,054	3,117
Accumulated amortization	742	599
Patents and technology [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	4,225	5,425
Accumulated amortization	1,992	3,133
Customer relationships [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	5,510	5,603
Accumulated amortization	2,041	1,768
Other intangible assets [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	2,879	1,823
Accumulated amortization	693	527
Insurance and Other [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	14,783	13,714
Accumulated amortization	5,243	4,476
Railroad, Utilities and Energy [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	885	2,254
Accumulated amortization	$ 225	$ 1,551

Goodwill and other intangible71

Goodwill and other intangible assets - Intangible assets - Narrative (Detail) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization expense	$ 837	$ 854
Intangible assets with indefinite lives, excluding goodwill	$ 3,140		$ 2,586

Derivative contracts (Detail)

Derivative contracts (Detail) - Finance and Financial Products [Member] - USD ($) $ in Millions		Sep. 30, 2015	Dec. 31, 2014
Derivative [Line Items]
Liabilities		$ 4,430	$ 4,810
Not Designated as Hedging Instrument [Member]
Derivative [Line Items]
Liabilities		4,430	4,810
Not Designated as Hedging Instrument [Member] | Equity Index Put Options [Member]
Derivative [Line Items]
Liabilities		4,188	4,560
Notional Value	[1]	28,239	29,469
Not Designated as Hedging Instrument [Member] | Credit Default [Member]
Derivative [Line Items]
Liabilities		242	250
Notional Value	[2]	$ 7,792	$ 7,792
[1]	Represents the aggregate undiscounted amounts payable assuming that the value of each index is zero at each contract's expiration date. Certain of these contracts are denominated in foreign currencies. Notional amounts are based on the foreign currency exchange rates as of each balance sheet date.
[2]	Represents the aggregate undiscounted amounts payable under the contracts assuming all underlying issuers default and the residual value of the specified obligations is zero.

Derivative contracts - gains an

Derivative contracts - gains and losses (Detail) - Finance and Financial Products [Member] - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Derivative Instruments, Gain (Loss) [Line Items]
Derivative gains/losses	$ (764)	$ 258	$ 380	$ 649
Not Designated as Hedging Instrument [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivative gains/losses	(764)	258	380	649
Not Designated as Hedging Instrument [Member] | Equity Index Put Options [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivative gains/losses	(802)	223	371	156
Not Designated as Hedging Instrument [Member] | Credit Default [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivative gains/losses	$ 38	$ 35	$ 9	492
Not Designated as Hedging Instrument [Member] | Other, Principally Interest Rate and Foreign Currency [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivative gains/losses				$ 1

Derivative contracts - Narrativ

Derivative contracts - Narrative (Detail) - USD ($)	9 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Finance and Financial Products [Member]
Derivative [Line Items]
Liabilities	$ 4,430,000,000	$ 4,810,000,000
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	4,430,000,000	4,810,000,000
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	$ 1,400,000,000	1,400,000,000
Weighted average remaining life of derivative contract	5 years 2 months 12 days
Liabilities	$ 4,188,000,000	4,560,000,000
Finance and Financial Products [Member] | Not Designated as Hedging Instrument [Member] | Credit Default Contracts - Municipalities [Member]
Derivative [Line Items]
Weighted average remaining life of derivative contract	16 years
Railroad, Utilities and Energy [Member] | Not Designated as Hedging Instrument [Member] | Other Assets [Member]
Derivative [Line Items]
Assets	$ 109,000,000	108,000,000
Railroad, Utilities and Energy [Member] | Not Designated as Hedging Instrument [Member] | Accounts Payable, Accruals and Other Liabilities [Member]
Derivative [Line Items]
Liabilities	$ 257,000,000	$ 230,000,000
Minimum [Member] | Finance and Financial Products [Member] | Not Designated as Hedging Instrument [Member] | Equity Index Put Options [Member]
Derivative [Line Items]
Derivative maturity month and year	2018-06
Minimum [Member] | Finance and Financial Products [Member] | Not Designated as Hedging Instrument [Member] | Credit Default Contracts - Municipalities [Member]
Derivative [Line Items]
Derivative maturity year	2,019
Maximum [Member] | Finance and Financial Products [Member] | Not Designated as Hedging Instrument [Member] | Equity Index Put Options [Member]
Derivative [Line Items]
Derivative maturity month and year	2026-01
Maximum [Member] | Finance and Financial Products [Member] | Not Designated as Hedging Instrument [Member] | Credit Default Contracts - Municipalities [Member]
Derivative [Line Items]
Derivative maturity year	2,054

Supplemental cash flow inform75

Supplemental cash flow information (Detail) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Supplemental Cash Flow Information [Line Items]
Cash paid during the period for income taxes	$ 2,575	$ 3,201
Equity securities exchanged in connection with business acquisitions		2,478
Liabilities assumed in connection with business acquisitions	2,792	1,459
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	312	321
Railroad, Utilities and Energy [Member]
Supplemental Cash Flow Information [Line Items]
Cash paid during the period for interest	2,043	1,864
Finance and Financial Products [Member]
Supplemental Cash Flow Information [Line Items]
Cash paid during the period for interest	$ 274	$ 332

Notes payable and other borro76

Notes payable and other borrowings (Detail) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Insurance and Other [Member]
Notes payable and other borrowings [Line Items]
Notes payable and other borrowings	$ 14,556	$ 11,894
Insurance and Other [Member] | Berkshire Hathaway (Parent) [Member]
Notes payable and other borrowings [Line Items]
Notes payable and other borrowings	$ 9,903	8,354
Weighted average interest rate, percentage	2.20%
Insurance and Other [Member] | Berkshire Hathaway (Parent) [Member] | Minimum [Member]
Notes payable and other borrowings [Line Items]
Debt maturity year	2,015
Insurance and Other [Member] | Berkshire Hathaway (Parent) [Member] | Maximum [Member]
Notes payable and other borrowings [Line Items]
Debt maturity year	2,047
Insurance and Other [Member] | Insurance and Other Subsidiaries [Member]
Notes payable and other borrowings [Line Items]
Short-term borrowings	$ 1,909	839
Other borrowings	$ 2,744	2,701
Short-term debt, weighted average interest rate	1.80%
Weighted average interest rate, percentage	6.00%
Insurance and Other [Member] | Insurance and Other Subsidiaries [Member] | Minimum [Member]
Notes payable and other borrowings [Line Items]
Debt maturity year	2,015
Insurance and Other [Member] | Insurance and Other Subsidiaries [Member] | Maximum [Member]
Notes payable and other borrowings [Line Items]
Debt maturity year	2,044
Railroad, Utilities and Energy [Member]
Notes payable and other borrowings [Line Items]
Notes payable and other borrowings	$ 57,872	55,579
Railroad, Utilities and Energy [Member] | Berkshire Hathaway Energy [Member]
Notes payable and other borrowings [Line Items]
Weighted average interest rate, percentage	5.10%
Senior unsecured debt	$ 7,860	7,860
Railroad, Utilities and Energy [Member] | Berkshire Hathaway Energy [Member] | Minimum [Member]
Notes payable and other borrowings [Line Items]
Debt maturity year	2,017
Railroad, Utilities and Energy [Member] | Berkshire Hathaway Energy [Member] | Maximum [Member]
Notes payable and other borrowings [Line Items]
Debt maturity year	2,045
Railroad, Utilities and Energy [Member] | Berkshire Hathaway Energy Subsidiaries [Member]
Notes payable and other borrowings [Line Items]
Notes payable and other borrowings	$ 28,130	28,439
Weighted average interest rate, percentage	4.90%
Railroad, Utilities and Energy [Member] | Berkshire Hathaway Energy Subsidiaries [Member] | Minimum [Member]
Notes payable and other borrowings [Line Items]
Debt maturity year	2,015
Railroad, Utilities and Energy [Member] | Berkshire Hathaway Energy Subsidiaries [Member] | Maximum [Member]
Notes payable and other borrowings [Line Items]
Debt maturity year	2,064
Railroad, Utilities and Energy [Member] | BNSF [Member]
Notes payable and other borrowings [Line Items]
Notes payable and other borrowings	$ 21,882	19,280
Weighted average interest rate, percentage	4.90%
Railroad, Utilities and Energy [Member] | BNSF [Member] | Minimum [Member]
Notes payable and other borrowings [Line Items]
Debt maturity year	2,015
Railroad, Utilities and Energy [Member] | BNSF [Member] | Maximum [Member]
Notes payable and other borrowings [Line Items]
Debt maturity year	2,097
Finance and Financial Products [Member]
Notes payable and other borrowings [Line Items]
Notes payable and other borrowings	$ 12,483	12,736
Finance and Financial Products [Member] | Berkshire Hathaway Finance Corporation [Member]
Notes payable and other borrowings [Line Items]
Notes payable and other borrowings	$ 11,178	11,178
Weighted average interest rate, percentage	2.70%
Finance and Financial Products [Member] | Berkshire Hathaway Finance Corporation [Member] | Minimum [Member]
Notes payable and other borrowings [Line Items]
Debt maturity year	2,015
Finance and Financial Products [Member] | Berkshire Hathaway Finance Corporation [Member] | Maximum [Member]
Notes payable and other borrowings [Line Items]
Debt maturity year	2,043
Finance and Financial Products [Member] | Other Finance Subsidiaries [Member]
Notes payable and other borrowings [Line Items]
Notes payable and other borrowings	$ 1,305	$ 1,558
Weighted average interest rate, percentage	5.30%
Finance and Financial Products [Member] | Other Finance Subsidiaries [Member] | Minimum [Member]
Notes payable and other borrowings [Line Items]
Debt maturity year	2,015
Finance and Financial Products [Member] | Other Finance Subsidiaries [Member] | Maximum [Member]
Notes payable and other borrowings [Line Items]
Debt maturity year	2,036

Notes payable and other borro77

Notes payable and other borrowings - Narrative (Detail) € in Millions, $ in Millions	1 Months Ended			3 Months Ended	9 Months Ended
	Mar. 31, 2015EUR (€)	Feb. 28, 2015USD ($)	Jan. 31, 2015USD ($)	Jun. 30, 2015USD ($)	Sep. 30, 2015USD ($)
Senior Notes [Member]
Debt Instrument [Line Items]
Repayment of debt		$ 1,700
Senior Unsecured Notes [Member]
Debt Instrument [Line Items]
Principal amount of debt issued | €	€ 3,000
Senior Unsecured Notes Due 2023 at 0.75% [Member]
Debt Instrument [Line Items]
Principal amount of debt issued | €	€ 750
Debt instrument, interest rate, stated percentage	0.75%
Senior Unsecured Notes Due 2027 at 1.125% [Member]
Debt Instrument [Line Items]
Principal amount of debt issued | €	€ 1,250
Debt instrument, interest rate, stated percentage	1.125%
Senior Unsecured Notes Due 2035 at 1.625% [Member]
Debt Instrument [Line Items]
Principal amount of debt issued | €	€ 1,000
Debt instrument, interest rate, stated percentage	1.625%
Berkshire Hathaway Finance Corporation [Member] | Senior Notes [Member] | Finance and Financial Products [Member]
Debt Instrument [Line Items]
Principal amount of debt issued			$ 1,000
Repayment of debt			1,000
Berkshire Hathaway Finance Corporation [Member] | Senior Notes Due 2017, Floating Rate [Member] | Finance and Financial Products [Member]
Debt Instrument [Line Items]
Principal amount of debt issued			400
Berkshire Hathaway Finance Corporation [Member] | Senior Notes Due 2018, Floating Rate [Member] | Finance and Financial Products [Member]
Debt Instrument [Line Items]
Principal amount of debt issued			$ 600
Berkshire Hathaway Subsidiaries [Member] | Line of Credit and Commercial Paper Facilities [Member]
Debt Instrument [Line Items]
Unused lines of credit available					$ 9,200
Berkshire Hathaway Energy Company and Subsidiaries [Member] | Line of Credit and Commercial Paper Facilities [Member]
Debt Instrument [Line Items]
Unused lines of credit available					5,400
Berkshire Hathaway (Parent) [Member] | Subsidiaries Excluding Berkshire Hathaway Finance Corporation [Member]
Debt Instrument [Line Items]
Guarantee obligation					3,300
BNSF [Member] | Senior Unsecured Debentures [Member] | Railroad, Utilities and Energy [Member]
Debt Instrument [Line Items]
Principal amount of debt issued					$ 2,500
BNSF [Member] | Senior Unsecured Debentures [Member] | Railroad, Utilities and Energy [Member] | Minimum [Member]
Debt Instrument [Line Items]
Debt instrument, interest rate, stated percentage					3.00%
BNSF [Member] | Senior Unsecured Debentures [Member] | Railroad, Utilities and Energy [Member] | Maximum [Member]
Debt Instrument [Line Items]
Debt instrument, interest rate, stated percentage					4.70%
BNSF [Member] | Senior Unsecured Debentures Due 2025 [Member] | Railroad, Utilities and Energy [Member]
Debt Instrument [Line Items]
Principal amount of debt issued					$ 850
BNSF [Member] | Senior Unsecured Debentures Due 2045 [Member] | Railroad, Utilities and Energy [Member]
Debt Instrument [Line Items]
Principal amount of debt issued					$ 1,650
BNSF [Member] | Secured Amortizing Debt Due 2028 [Member] | Railroad, Utilities and Energy [Member]
Debt Instrument [Line Items]
Principal amount of debt issued				$ 500

Fair value measurements - Finan

Fair value measurements - Financial assets and liabilities (Detail) - USD ($) $ in Millions		Sep. 30, 2015		Dec. 31, 2014
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities		$ 27,160		$ 27,636
Investments in equity securities		110,288	[1]	117,470	[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		57,872		55,579
Finance and Financial Products [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities		41		239
Investments in equity securities		2,999		1,060
Other investments		5,565		5,978
Loans and finance receivables - carrying value		12,686		12,566
Derivative contract liabilities		4,430		4,810
Notes payable and other borrowings - carrying value		12,483		12,736
Insurance and Other [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities		27,119		27,397
Investments in equity securities		106,104		115,529
Other investments		15,011		16,346
Notes payable and other borrowings - carrying value		14,556		11,894
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	[3]	1,185		881
Kraft Heinz (previously Heinz Holding) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investment in Kraft Heinz common stock - carrying value		15,816		3,950
Investment in Kraft Heinz Preferred Stock - carrying value		7,710		7,710
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		3,819		2,930
States, municipalities and political subdivisions [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities		1,868		1,912
Foreign governments [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities		11,644		12,270
Corporate bonds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities		8,116		8,771
Mortgage-backed securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities		1,713		1,753
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		110,250		117,424
Other investments		303		329
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	[4]			1
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	[4]	12		18
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		37		45
Loans and finance receivables - fair value		16		33
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		63,044		62,802
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		12,433		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		14,716		12,484
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	[4]	10		13
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	[4]	196		169
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		1		1
Other investments		20,273		21,995
Loans and finance receivables - fair value		13,051		12,858
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		485		571
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		4,188		4,560
Fair Value, Measurements, Recurring [Member] | Significant Unobservable Inputs (Level 3) [Member] | Finance and Financial Products [Member] | Credit Default [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative contract liabilities		242		250
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	[4]	99		94
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	[4]	49		43
Fair Value, Measurements, Recurring [Member] | Kraft Heinz (previously Heinz Holding) [Member] | Quoted Prices (Level 1) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investment in Kraft Heinz common stock - fair value		22,970
Fair Value, Measurements, Recurring [Member] | Kraft Heinz (previously Heinz Holding) [Member] | Significant Unobservable Inputs (Level 3) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investment in Kraft Heinz Preferred Stock - fair value		8,568		8,416
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		2,542		2,264
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		1,277		666
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		1,868		1,912
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		6,982		7,981
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		4,662		4,289
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		8,005		8,763
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		111		8
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		1,713		1,753
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		110,288		117,470
Other investments		20,576		22,324
Loans and finance receivables - carrying value		12,686		12,566
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		57,872		55,579
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		12,483		12,736
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		4,188		4,560
Fair Value, Measurements, Recurring [Member] | Carrying Value [Member] | Finance and Financial Products [Member] | Credit Default [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative contract liabilities		242		250
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		14,556		11,894
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	[4]	109		108
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	[4]	257		230
Fair Value, Measurements, Recurring [Member] | Carrying Value [Member] | Kraft Heinz (previously Heinz Holding) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investment in Kraft Heinz common stock - carrying value		15,816
Investment in Kraft Heinz 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		3,819		2,930
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		1,868		1,912
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		11,644		12,270
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		8,116		8,771
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		1,713		1,753
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		110,288		117,470
Other investments		20,576		22,324
Loans and finance receivables - fair value		13,067		12,891
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		63,044		62,802
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		12,918		13,417
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		4,188		4,560
Fair Value, Measurements, Recurring [Member] | Fair Value [Member] | Finance and Financial Products [Member] | Credit Default [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative contract liabilities		242		250
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		14,716		12,484
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	[4]	109		108
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	[4]	257		230
Fair Value, Measurements, Recurring [Member] | Fair Value [Member] | Kraft Heinz (previously Heinz Holding) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investment in Kraft Heinz common stock - fair value		22,970
Investment in Kraft Heinz Preferred Stock - fair value		8,568		8,416
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		3,819		2,930
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		1,868		1,912
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		11,644		12,270
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		8,116		8,771
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		$ 1,713		$ 1,753
[1]	Approximately 58% of the aggregate fair value was concentrated in the equity securities of four companies (American Express Company - $11.2 billion; Wells Fargo & Company - $25.2 billion; International Business Machines Corporation ("IBM") - $11.7 billion; and The Coca-Cola Company - $16.0 billion).
[2]	Approximately 59% of the aggregate fair value was concentrated in the equity securities of four companies (American Express Company - $14.1 billion; Wells Fargo & Company - $26.5 billion; International Business Machines Corporation ("IBM") - $12.3 billion; and The Coca-Cola Company - $16.9 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 - Signi

Fair value measurements - Significant unobservable inputs (Detail) - Significant Unobservable Inputs (Level 3) [Member] - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Net Derivative Contract Liabilities [Member]
Fair value measurements Significant unobservable inputs [Line Items]
Beginning Balance	$ (4,759)	$ (5,255)
Gains (losses) included in earnings	467	644
Gains (losses) included in other comprehensive income	(5)	4
Gains (losses) included in regulatory assets and liabilities	(21)	(3)
Acquisitions, dispositions and settlements	(65)
Dispositions and settlements		(1)
Transfers into/out of Level 3	3	(35)
Ending Balance	(4,380)	(4,646)
Fixed Maturities [Member]
Fair value measurements Significant unobservable inputs [Line Items]
Beginning Balance	8	372
Gains (losses) included in other comprehensive income		13
Dispositions and settlements		(1)
Acquisitions, dispositions and settlements	103
Transfers into/out of Level 3		(375)
Ending Balance	111	9
Equity Securities and Other Investments [Member]
Fair value measurements Significant unobservable inputs [Line Items]
Beginning Balance	21,996	17,958
Gains (losses) included in other comprehensive income	(1,722)	1,228
Transfers into/out of Level 3		(6)
Ending Balance	$ 20,274	$ 19,180

Fair value measurements - Other

Fair value measurements - Other information (Detail) - Significant Unobservable Inputs (Level 3) [Member] $ in Millions	9 Months Ended
	Sep. 30, 2015USD ($)
Other Investments [Member] | Preferred Stock [Member] | Discounted Cash Flow Method [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Fair value, unobservable input, expected duration	7 years
Fair value, unobservable input, discount for transferability restrictions and subordination	1.34%
Fair value of asset	$ 14,526
Other Investments [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	$ 5,747
Net Derivative Contract Liabilities [Member] | Equity Index Put Options [Member] | Pricing Model, Option [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Fair value, unobservable input, volatility	22.00%
Fair value of liability	$ 4,188
Net Derivative Contract Liabilities [Member] | Credit Default [Member] | Discounted Cash Flow Method [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Fair value, unobservable input, credit spreads	0.31%
Fair value of liability	$ 242

Common stock (Detail)

Common stock (Detail)	9 Months Ended
	Sep. 30, 2015shares
Class A [Member]
Class of Stock [Line Items]
Shares issued, beginning of year (in shares)	838,019
Conversions of Class A common stock to Class B common stock and exercises of replacement stock options issued in a business acquisition	(15,058)
Shares issued, end of period (in shares)	822,961
Treasury shares, beginning of year	(11,680)
Treasury shares, end of period	(11,680)
Outstanding, beginning of year (in shares)	826,339
Outstanding, end of period (in shares)	811,281
Class B [Member]
Class of Stock [Line Items]
Shares issued, beginning of year (in shares)	1,226,265,250
Conversions of Class A common stock to Class B common stock and exercises of replacement stock options issued in a business acquisition	23,255,846
Shares issued, end of period (in shares)	1,249,521,096
Treasury shares, beginning of year	(1,409,762)
Treasury shares, end of period	(1,409,762)
Outstanding, beginning of year (in shares)	1,224,855,488
Outstanding, end of period (in shares)	1,248,111,334

Common stock (Parenthetical) (D

Common stock (Parenthetical) (Detail)	Sep. 30, 2015$ / sharesshares
Class A [Member]
Class of Stock [Line Items]
Common Stock, par value per share | $ / shares	$ 5
Common Stock, shares authorized	1,650,000
Class B [Member]
Class of Stock [Line Items]
Common Stock, par value per share | $ / shares	$ 0.0033
Common Stock, shares authorized	3,225,000,000

Common stock - Narrative (Detai

Common stock - Narrative (Detail)	9 Months Ended
	Sep. 30, 2015USD ($)Voteshares	Dec. 31, 2014shares
Class of Stock [Line Items]
Preferred Stock, shares authorized	1,000,000
Preferred Stock, shares issued	0
Preferred Stock, shares outstanding	0
Common Stock Repurchase Program [Member]
Class of Stock [Line Items]
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 and cash equivalent threshold after repurchase of common stock shares, amount | $	$ 20,000,000,000
Number of shares acquired	0
Class B [Member]
Class of Stock [Line Items]
Ratio of net earnings per equivalent common share and dividend and distribution rights of Class B shares to Class A shares	0.000667
Number of votes entitled per share, number | Vote	0.0001
Number of shares of Class B stock obtainable from converting one Class A share	1,500
Class A [Member]
Class of Stock [Line Items]
Number of votes entitled per share, number | Vote	1
Class A equivalent shares outstanding	1,643,355	1,642,909

Accumulated other comprehensi84

Accumulated other comprehensive income (Detail) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	$ 42,732	$ 44,025
Other comprehensive income, net before reclassifications	(9,511)	2,070
Reclassifications from accumulated other comprehensive income	(1,018)	(1,909)
Ending Balance	32,203	44,186
Unrealized appreciation of investments, net [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	45,636	44,042
Other comprehensive income, net before reclassifications	(7,958)	2,942
Reclassifications from accumulated other comprehensive income	(1,158)	(1,971)
Ending Balance	36,520	45,013
Foreign currency translation [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	(1,957)	(146)
Other comprehensive income, net before reclassifications	(1,602)	(852)
Reclassifications from accumulated other comprehensive income	128	47
Ending Balance	(3,431)	(951)
Prior service and actuarial gains/losses of defined benefit pension plans [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	(1,039)	46
Other comprehensive income, net before reclassifications	162	(15)
Reclassifications from accumulated other comprehensive income	1	39
Ending Balance	(876)	70
Other AOCI transactions [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	92	83
Other comprehensive income, net before reclassifications	(113)	(5)
Reclassifications from accumulated other comprehensive income	11	(24)
Ending Balance	$ (10)	$ 54

Accumulated other comprehensi85

Accumulated other comprehensive income - Reclassified Amounts (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Investment gains/losses	$ 8,266	$ (376)	$ 8,725	$ 3,121
Reclassifications before income taxes	14,072	6,750	27,565	22,264
Applicable income taxes	4,545	2,029	8,698	6,312
Total amounts reclassified from other comprehensive income into net earnings	9,527	4,721	18,867	15,952
Insurance and Other [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Investment gains/losses	8,339	$ (376)	8,571	3,049
Finance and Financial Products [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Investment gains/losses	$ (73)		154	72
Reclassification out of Accumulated Other Comprehensive Income [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Other			20	59
Reclassifications before income taxes			(1,564)	(2,973)
Applicable income taxes			(546)	(1,064)
Total amounts reclassified from other comprehensive income into net earnings			(1,018)	(1,909)
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			(1,498)	(2,960)
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			(86)	(72)
Unrealized appreciation of investments, net [Member] | Reclassification out of Accumulated Other Comprehensive Income [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Reclassifications before income taxes			(1,781)	(3,032)
Applicable income taxes			(623)	(1,061)
Total amounts reclassified from other comprehensive income into net earnings			(1,158)	(1,971)
Unrealized appreciation of investments, net [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			(1,695)	(2,960)
Unrealized appreciation of investments, net [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			(86)	(72)
Foreign currency translation [Member] | Reclassification out of Accumulated Other Comprehensive Income [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Other				47
Reclassifications before income taxes			197	47
Applicable income taxes			69
Total amounts reclassified from other comprehensive income into net earnings			128	47
Foreign currency translation [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			197
Prior service and actuarial gains/losses of defined benefit pension plans [Member] | Reclassification out of Accumulated Other Comprehensive Income [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Other			2	51
Reclassifications before income taxes			2	51
Applicable income taxes			1	12
Total amounts reclassified from other comprehensive income into net earnings			1	39
Other AOCI transactions [Member] | Reclassification out of Accumulated Other Comprehensive Income [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Other			18	(39)
Reclassifications before income taxes			18	(39)
Applicable income taxes			7	(15)
Total amounts reclassified from other comprehensive income into net earnings			$ 11	$ (24)

Contingencies and Commitments -

Contingencies and Commitments - Narrative (Detail) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	9 Months Ended
	Sep. 30, 2015	Aug. 08, 2015	Nov. 13, 2014
Duracell Company [Member] | Procter & Gamble Company [Member] | Purchase Agreement [Member]
Commitments and Contingencies [Line Items]
Cash to be acquired at closing			$ 1,700
Value of shares agreed to exchange in business acquisition			$ 3,800
Precision Castparts Corp [Member] | Purchase Agreement [Member]
Commitments and Contingencies [Line Items]
Potential business acquisition, cash price per share		$ 235
Investment, number of shares owned		2.7
Percentage of shares owned prior to acquisition		1.96%
Cash committed to be paid for a potential business acquisition		$ 31,700
Berkadia Commercial Mortgage (investee) [Member]
Commitments and Contingencies [Line Items]
Voting interest in investee	50.00%
Commercial paper outstanding	$ 2,470
Berkadia Commercial Mortgage (investee) [Member] | Leucadia National Corporation (venture partner) [Member]
Commitments and Contingencies [Line Items]
Voting interest in investee	50.00%
Berkshire Hathaway Insurance Group [Member]
Commitments and Contingencies [Line Items]
Reimbursement rate from joint venture partner of Company's surety bond claim losses	50.00%
Surety bonds [Member] | Berkshire Hathaway Insurance Group [Member]
Commitments and Contingencies [Line Items]
Guarantee obligation, maximum amount of exposure	$ 2,500

Business segment data (Detail)

Business segment data (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Segment Reporting Information [Line Items]
Revenues	$ 58,989	$ 51,199	$ 159,001	$ 146,414
Total earnings before income taxes	14,072	6,750	27,565	22,264
Operating Businesses [Member]
Segment Reporting Information [Line Items]
Revenues	51,625	51,240	150,329	142,574
Earnings before income taxes from operating businesses	6,909	6,896	19,234	18,742
Operating Businesses [Member] | Berkshire Hathaway Insurance Group [Member]
Segment Reporting Information [Line Items]
Revenues	11,560	13,674	33,928	34,865
Earnings before income taxes from operating businesses	1,688	1,926	4,808	5,722
Operating Businesses [Member] | Berkshire Hathaway Insurance Group [Member] | GEICO [Member]
Segment Reporting Information [Line Items]
Premiums earned	5,788	5,203	16,792	15,168
Earnings before income taxes from operating businesses	258	264	471	1,010
Operating Businesses [Member] | Berkshire Hathaway Insurance Group [Member] | General Re [Member]
Segment Reporting Information [Line Items]
Premiums earned	1,405	1,566	4,397	4,733
Earnings before income taxes from operating businesses	(2)	126	58	322
Operating Businesses [Member] | Berkshire Hathaway Insurance Group [Member] | Berkshire Hathaway Reinsurance Group [Member]
Segment Reporting Information [Line Items]
Premiums earned	1,892	4,809	5,317	8,414
Earnings before income taxes from operating businesses	199	443	247	617
Operating Businesses [Member] | Berkshire Hathaway Insurance Group [Member] | Berkshire Hathaway Primary Group [Member]
Segment Reporting Information [Line Items]
Premiums earned	1,429	1,139	3,948	3,141
Earnings before income taxes from operating businesses	188	143	566	379
Operating Businesses [Member] | Berkshire Hathaway Insurance Group [Member] | Investment Income [Member]
Segment Reporting Information [Line Items]
Interest, dividend and other investment income	1,046	957	3,474	3,409
Earnings before income taxes from operating businesses	1,045	950	3,466	3,394
Operating Businesses [Member] | BNSF [Member]
Segment Reporting Information [Line Items]
Revenues	5,600	5,881	16,571	17,063
Earnings before income taxes from operating businesses	1,839	1,654	5,047	4,295
Operating Businesses [Member] | Berkshire Hathaway Energy [Member]
Segment Reporting Information [Line Items]
Revenues	5,144	4,853	14,018	13,344
Earnings before income taxes from operating businesses	1,153	1,051	2,398	2,248
Operating Businesses [Member] | McLane Company [Member]
Segment Reporting Information [Line Items]
Revenues	12,264	12,151	36,200	34,327
Earnings before income taxes from operating businesses	106	120	384	361
Operating Businesses [Member] | Manufacturing Businesses [Member]
Segment Reporting Information [Line Items]
Revenues	9,181	9,534	27,568	27,788
Earnings before income taxes from operating businesses	1,259	1,337	3,857	3,774
Operating Businesses [Member] | Service and Retailing Businesses [Member]
Segment Reporting Information [Line Items]
Revenues	6,151	3,493	16,966	10,456
Earnings before income taxes from operating businesses	378	355	1,260	1,095
Operating Businesses [Member] | Finance and Financial Products Reportable Segment [Member]
Segment Reporting Information [Line Items]
Revenues	1,725	1,654	5,078	4,731
Earnings before income taxes from operating businesses	486	453	1,480	1,247
Intersegment Eliminations and Other Reconciling Items [Member]
Segment Reporting Information [Line Items]
Investment and derivative gains/losses	7,502	(118)	9,105	3,770
Revenues	(138)	77	(433)	70
Interest expense	(83)	(79)	(391)	(233)
Earnings before income taxes from operating businesses	$ (256)	$ 51	$ (383)	$ (15)