Berkshire Hathaway (BRK-B) 10-K 29 Feb 16 2015 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2015	Feb. 17, 2016	Jun. 30, 2015
Document Information [Line Items]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2015
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	FY
Trading Symbol	BRKA
Entity Registrant Name	BERKSHIRE HATHAWAY INC.
Entity Central Index Key	1,067,983
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	Yes
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Large Accelerated Filer
Entity Public Float			$ 257,347,000,000
Class A [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		807,811
Class B [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		1,253,479,359

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Millions	Dec. 31, 2015		Dec. 31, 2014
ASSETS
Cash and cash equivalents	$ 71,730		$ 63,269
Investments in fixed maturity securities	26,027		27,636
Investments in equity securities	111,822	[1]	117,470	[2]
Inventories	11,916		10,236
Goodwill	62,708		60,714
Total assets	552,257		525,867
LIABILITIES
Income taxes, principally deferred	63,126		61,235
Total liabilities	293,630		282,840
Shareholders' equity:
Common stock	8		8
Capital in excess of par value	35,620		35,573
Accumulated other comprehensive income	33,982		42,732
Retained earnings	187,703		163,620
Treasury stock, at cost	(1,763)		(1,763)
Berkshire Hathaway shareholders' equity	255,550		240,170
Noncontrolling interests	3,077		2,857
Total shareholders' equity	258,627		243,027
Total liabilities and shareholders' equity	552,257		525,867
Insurance and Other [Member]
ASSETS
Cash and cash equivalents	61,181		57,974
Investments in fixed maturity securities	25,988		27,397
Investments in equity securities	110,212		115,529
Other investments	15,998		16,346
Investments in The Kraft Heinz Company	23,424		11,660
Receivables	23,303		21,852
Inventories	11,916		10,236
Property, plant and equipment	15,540		14,153
Goodwill	37,188		34,959
Other intangible assets	9,148		9,203
Deferred charges reinsurance assumed	7,687		7,772
Other	6,697		6,748
Total assets	348,282		333,829
LIABILITIES
Losses and loss adjustment expenses	73,144		71,477
Unearned premiums	13,311		11,944
Life, annuity and health insurance benefits	14,497		13,261
Other policyholder liabilities	7,123		6,835
Accounts payable, accruals and other liabilities	17,879		16,472
Notes payable and other borrowings	14,599		11,854
Total liabilities	140,553		131,843
Railroad, Utilities and Energy [Member]
ASSETS
Cash and cash equivalents	3,437		3,001
Property, plant and equipment	120,279		115,054
Goodwill	24,178		24,418
Regulatory assets	4,285		4,253
Other	12,833		11,817
Total assets	165,012		158,543
LIABILITIES
Accounts payable, accruals and other liabilities	11,994		12,763
Regulatory liabilities	3,033		2,832
Notes payable and other borrowings	57,739		55,306
Total liabilities	72,766		70,901
Finance and Financial Products [Member]
ASSETS
Cash and cash equivalents	7,112		2,294
Investments in fixed maturity securities	39		239
Investments in equity and fixed maturity securities	411		1,299
Investments in equity securities	372		1,060
Other investments	5,719		5,978
Loans and finance receivables	12,772		12,566
Property, plant and equipment and assets held for lease	9,347		8,037
Goodwill	1,342		1,337
Other	2,260		1,984
Total assets	38,963		33,495
LIABILITIES
Accounts payable, accruals and other liabilities	1,398		1,321
Derivative contract liabilities	3,836		4,810
Notes payable and other borrowings	11,951		12,730
Total liabilities	$ 17,185		$ 18,861
[1]	Approximately 59% of the aggregate fair value was concentrated in the equity securities of four companies (American Express Company-$10.5 billion; Wells Fargo & Company-$27.2 billion; International Business Machines Corporation ("IBM")-$11.2 billion; and The Coca-Cola Company-$17.2 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-$12.3 billion; and The Coca-Cola Company-$16.9 billion).

Consolidated Statements of Earn

Consolidated Statements of Earnings - USD ($) $ in Millions		12 Months Ended
		Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Revenues:
Sales and service revenues		$ 112,400	$ 102,200	$ 97,600
Investment gains/losses		9,373	3,575	4,065
Total revenues		210,821	194,673	182,150
Costs and expenses:
Interest expense		3,515	3,253	2,801
Total costs and expenses		175,875	166,568	153,354
Earnings before income taxes		34,946	28,105	28,796
Income tax expense		10,532	7,935	8,951
Net earnings		24,414	20,170	19,845
Less: Earnings attributable to noncontrolling interests		331	298	369
Net earnings attributable to Berkshire Hathaway shareholders		$ 24,083	$ 19,872	$ 19,476
Class A [Member]
Net earnings per share attributable to Berkshire Hathaway shareholders:
Net earnings per share attributable to Berkshire Hathaway shareholders	[1]	$ 14,656	$ 12,092	$ 11,850
Average equivalent Class A shares outstanding	[1]	1,643,183	1,643,456	1,643,613
Insurance and Other [Member]
Revenues:
Insurance premiums earned		$ 41,294	$ 41,253	$ 36,684
Sales and service revenues		107,001	97,097	92,993
Interest, dividend and other investment income		5,235	5,026	4,934
Investment gains/losses		9,363	3,503	3,881
Total revenues		162,893	146,879	138,492
Costs and expenses:
Insurance losses and loss adjustment expenses		26,527	26,406	21,275
Life, annuity and health insurance benefits		5,413	5,181	5,072
Insurance underwriting expenses		7,517	6,998	7,248
Cost of sales and services		87,029	78,873	75,953
Selling, general and administrative expenses		13,723	12,198	11,732
Interest expense		460	419	395
Total costs and expenses		140,669	130,075	121,675
Railroad, Utilities and Energy [Member]
Revenues:
Total revenues		40,004	40,690	34,757
Costs and expenses:
Cost of sales and operating expenses		27,650	29,378	25,157
Interest expense		2,653	2,378	1,865
Total costs and expenses		30,303	31,756	27,022
Finance and Financial Products [Member]
Revenues:
Sales and service revenues		5,430	5,094	4,635
Interest, dividend and other investment income		1,510	1,432	1,474
Investment gains/losses		10	72	184
Derivative gains/losses		974	506	2,608
Total revenues		7,924	7,104	8,901
Costs and expenses:
Cost of sales and services		2,915	2,758	2,566
Selling, general and administrative expenses		1,586	1,523	1,550
Interest expense		402	456	541
Total costs and expenses		$ 4,903	$ 4,737	$ 4,657
[1]	Average shares outstanding and net earnings per share are shown on an equivalent Class A common stock basis. Equivalent Class B shares outstanding are 1,500 times the equivalent Class A amount. Net earnings per equivalent Class B share outstanding are one-fifteen-hundredth (1/1,500) of the equivalent Class A amount or $9.77 for 2015, $8.06 for 2014 and $7.90 for 2013.

Consolidated Statements of Ear4

Consolidated Statements of Earnings (Parenthetical) - Class B [Member]	12 Months Ended
	Dec. 31, 2015$ / shares	Dec. 31, 2014$ / shares	Dec. 31, 2013$ / shares
Ratio of earnings per Class B share to earnings per Class A share	0.000667
Net earnings per share attributable to Berkshire Hathaway shareholders	$ 9.77	$ 8.06	$ 7.90

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Statement of Comprehensive Income [Abstract]
Net earnings	$ 24,414	$ 20,170	$ 19,845
Other comprehensive income:
Net change in unrealized appreciation of investments	(8,520)	5,831	25,111
Applicable income taxes	3,014	(2,062)	(8,691)
Reclassification of investment appreciation in net earnings	(2,332)	(3,360)	(2,447)
Applicable income taxes	816	1,176	856
Foreign currency translation	(1,931)	(2,032)	(82)
Applicable income taxes	(43)	183	34
Prior service cost and actuarial gains/losses of defined benefit pension plans	424	(1,703)	2,602
Applicable income taxes	(140)	624	(950)
Other, net	(94)	8	138
Other comprehensive income, net	(8,806)	(1,335)	16,571
Comprehensive income	15,608	18,835	36,416
Comprehensive income attributable to noncontrolling interests	275	256	394
Comprehensive income attributable to Berkshire Hathaway shareholders	$ 15,333	$ 18,579	$ 36,022

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, 2012	$ 191,588	$ 37,238	$ 27,500	$ 124,272	$ (1,363)	$ 3,941
Net earnings	19,845			19,476		369
Other comprehensive income, net	16,571		16,546			25
Issuance of common stock	92	92
Transactions with noncontrolling interests	(3,611)	(1,850)	(21)			(1,740)
Balance at Dec. 31, 2013	224,485	35,480	44,025	143,748	(1,363)	2,595
Net earnings	20,170			19,872		298
Other comprehensive income, net	(1,335)		(1,293)			(42)
Issuance (acquisition) of common stock	(282)	118			(400)
Transactions with noncontrolling interests	(11)	(17)				6
Balance at Dec. 31, 2014	243,027	35,581	42,732	163,620	(1,763)	2,857
Net earnings	24,414			24,083		331
Other comprehensive income, net	(8,806)		(8,750)			(56)
Issuance of common stock	53	53
Transactions with noncontrolling interests	(61)	(6)				(55)
Balance at Dec. 31, 2015	$ 258,627	$ 35,628	$ 33,982	$ 187,703	$ (1,763)	$ 3,077

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Cash flows from operating activities:
Net earnings	$ 24,414	$ 20,170	$ 19,845
Adjustments to reconcile net earnings to operating cash flows:
Investment gains/losses	(9,373)	(3,575)	(4,065)
Depreciation and amortization	7,779	7,370	6,508
Other	751	(341)	373
Changes in operating assets and liabilities:
Losses and loss adjustment expenses	2,262	7,404	578
Deferred charges reinsurance assumed	84	(3,413)	(340)
Unearned premiums	1,392	1,159	519
Receivables and originated loans	(1,650)	(1,890)	1,035
Derivative contract assets and liabilities	(974)	(520)	(2,430)
Income taxes	5,718	4,905	3,514
Other	1,088	741	2,167
Net cash flows from operating activities	31,491	32,010	27,704
Cash flows from investing activities:
Purchases of fixed maturity securities	(8,186)	(7,774)	(7,546)
Purchases of equity securities	(10,220)	(7,014)	(8,558)
Investments in The Kraft Heinz Company and other investments	(5,258)	(3,000)	(12,250)
Sales of fixed maturity securities	2,172	1,697	4,311
Redemptions and maturities of fixed maturity securities	6,583	6,795	11,203
Sales and redemptions of equity securities	8,747	8,896	3,869
Purchases of loans and finance receivables	(179)	(181)	(490)
Collections of loans and finance receivables	492	885	654
Acquisitions of businesses, net of cash acquired	(4,902)	(4,824)	(6,431)
Purchases of property, plant and equipment	(16,082)	(15,185)	(11,087)
Other	165	336	(1,210)
Net cash flows from investing activities	(26,668)	(19,369)	(27,535)
Cash flows from financing activities:
Changes in short term borrowings, net	(378)	932	(1,317)
Acquisitions of noncontrolling interests	(72)	(1,287)	(2,890)
Other financing activities	(161)	22	(134)
Net cash flows from financing activities	3,803	2,731	961
Effects of foreign currency exchange rate changes	(165)	(289)	64
Increase (decrease) in cash and cash equivalents	8,461	15,083	1,194
Cash and cash equivalents:
Cash and cash equivalents at beginning of year	63,269	48,186	46,992
Cash and cash equivalents at end of year	71,730	63,269	48,186
Insurance and Other [Member]
Adjustments to reconcile net earnings to operating cash flows:
Investment gains/losses	(9,363)	(3,503)	(3,881)
Cash flows from financing activities:
Proceeds from borrowings	3,358	845	2,622
Repayments of borrowings	(1,916)	(1,289)	(2,750)
Cash and cash equivalents:
Cash and cash equivalents at beginning of year	57,974	42,433
Cash and cash equivalents at end of year	61,181	57,974	42,433
Railroad, Utilities and Energy [Member]
Cash flows from financing activities:
Proceeds from borrowings	5,479	5,765	7,491
Repayments of borrowings	(1,725)	(1,862)	(1,596)
Cash and cash equivalents:
Cash and cash equivalents at beginning of year	3,001	3,400
Cash and cash equivalents at end of year	3,437	3,001	3,400
Finance and Financial Products [Member]
Adjustments to reconcile net earnings to operating cash flows:
Investment gains/losses	(10)	(72)	(184)
Cash flows from financing activities:
Proceeds from borrowings	1,045	1,148	3,462
Repayments of borrowings	(1,827)	(1,543)	(3,927)
Cash and cash equivalents:
Cash and cash equivalents at beginning of year	2,294	2,353
Cash and cash equivalents at end of year	$ 7,112	$ 2,294	$ 2,353

Significant accounting policies

Significant accounting policies and practices	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
Significant accounting policies and practices	(1) Significant accounting policies and practices (a) Nature of operations and basis of consolidation Berkshire Hathaway Inc. (“Berkshire”) is a holding company owning subsidiaries engaged in a number of diverse business activities, including insurance and reinsurance, freight rail transportation, utilities and energy, manufacturing, service, retailing and finance. In these notes the terms “us,” “we,” or “our” refer to Berkshire and its consolidated subsidiaries. Further information regarding our reportable business segments is contained in Note 23. Significant business acquisitions completed over the past three years are discussed in Note 2. The accompanying Consolidated Financial Statements include the accounts of Berkshire consolidated with the accounts of all subsidiaries and affiliates in which we hold a controlling financial interest as of the financial statement date. Normally a controlling financial interest reflects ownership of a majority of the voting interests. We consolidate a variable interest entity (“VIE”) when we possess both the power to direct the activities of the VIE that most significantly impact its economic performance and we are either obligated to absorb the losses that could potentially be significant to the VIE or we hold the right to receive benefits from the VIE that could potentially be significant to the VIE. Intercompany accounts and transactions have been eliminated. (b) Use of estimates in preparation of financial statements The preparation of our Consolidated Financial Statements in conformity with accounting principles generally accepted in the United States (“GAAP”) requires us to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the period. In particular, estimates of unpaid losses and loss adjustment expenses and related recoverables under reinsurance for property and casualty insurance are subject to considerable estimation error due to the inherent uncertainty in projecting ultimate claim amounts. In addition, estimates and assumptions associated with the amortization of deferred charges on retroactive reinsurance contracts, determinations of fair values of certain financial instruments and evaluations of goodwill and identifiable intangible assets for impairment require considerable judgment. Actual results may differ from the estimates used in preparing our Consolidated Financial Statements. (c) Cash and cash equivalents Cash equivalents consist of funds invested in U.S. Treasury Bills, money market accounts, demand deposits and other investments with a maturity of three months or less when purchased. (d) Investments We determine the appropriate classification of investments in fixed maturity and equity securities at the acquisition date and re-evaluate the classification at each balance sheet date. Held-to-maturity investments are carried at amortized cost, reflecting the ability and intent to hold the securities to maturity. Trading investments are securities acquired with the intent to sell in the near term and are carried at fair value. All other securities are classified as available-for-sale and are carried at fair value with net unrealized gains or losses reported as a component of accumulated other comprehensive income. Substantially all of our investments in equity and fixed maturity securities are classified as available-for-sale. We utilize the equity method to account for investments when we possess the ability to exercise significant influence, but not control, over the operating and financial policies of the investee. The ability to exercise significant influence is presumed when an investor possesses more than 20% of the voting interests of the investee. This presumption may be overcome based on specific facts and circumstances that demonstrate that the ability to exercise significant influence is restricted. We apply the equity method to investments in common stock and to other investments when such other investments possess substantially identical subordinated interests to common stock. In applying the equity method, we record the investment at cost and subsequently increase or decrease the carrying amount of the investment by our proportionate share of the net earnings or losses and other comprehensive income of the investee. We record dividends or other equity distributions as reductions in the carrying value of the investment. In the event that net losses of the investee reduce the carrying amount to zero, additional net losses may be recorded if other investments in the investee are at-risk, even if we have not committed to provide financial support to the investee. Such additional equity method losses, if any, are based upon the change in our claim on the investee’s book value. Investment gains and losses arise when investments are sold (as determined on a specific identification basis) or are other-than-temporarily impaired. If a decline in the value of an investment below cost is deemed other than temporary, the cost of the investment is written down to fair value, with a corresponding charge to earnings. Factors considered in determining whether an impairment is other than temporary include: the financial condition, business prospects and creditworthiness of the issuer, the relative amount of the decline, our ability and intent to hold the investment until the fair value recovers and the length of time that fair value has been less than cost. With respect to an investment in a fixed maturity security, we recognize an other-than-temporary impairment if we (a) intend to sell or expect to be required to sell the security before its amortized cost is recovered or (b) do not expect to ultimately recover the amortized cost basis even if we do not intend to sell the security. Under scenario (a), we recognize losses in earnings and under scenario (b), we recognize the credit loss component in earnings and the difference between fair value and the amortized cost basis net of the credit loss in other comprehensive income. (e) Receivables, loans and finance receivables Receivables of the insurance and other businesses are stated net of estimated allowances for uncollectible balances. Allowances for uncollectible balances are provided when it is probable counterparties or customers will be unable to pay all amounts due based on the contractual terms. Receivables are generally written off against allowances after all reasonable collection efforts are exhausted. Loans and finance receivables of the finance and financial products businesses are predominantly manufactured housing installment loans. Loans and finance receivables are stated at amortized cost based on our ability and intent to hold such loans and receivables to maturity and are stated net of allowances for uncollectible accounts. The carrying value of acquired loans represents acquisition costs, plus or minus origination and commitment costs paid or fees received, which together with acquisition premiums or discounts, are deferred and amortized as yield adjustments over the life of the loans. Substantially all of these loans are secured by real or personal property or other assets of the borrower. Allowances for credit losses from manufactured housing loans include estimates of losses on loans currently in foreclosure and losses on loans not currently in foreclosure. Estimates of losses on loans in foreclosure are based on historical experience and collateral recovery rates. Estimates of losses on loans not currently in foreclosure consider historical default rates, collateral recovery rates and prevailing economic conditions. Allowances for credit losses also incorporate the historical average time elapsed from the last payment until foreclosure. Loans in which payments are delinquent (with no grace period) are considered past due. Loans which are over 90 days past due or are in foreclosure are placed on nonaccrual status and interest previously accrued but not collected is reversed. Subsequent amounts received on the loans are first applied to the principal and interest owed for the most delinquent amount. Interest income accruals are resumed once a loan is less than 90 days delinquent. Loans in the foreclosure process are considered non-performing. Once a loan is in foreclosure, interest income is not recognized unless the foreclosure is cured or the loan is modified. Once a modification is complete, interest income is recognized based on the terms of the new loan. Loans that have gone through foreclosure are charged off when the collateral is sold. Loans not in foreclosure are evaluated for charge off based on individual circumstances concerning the future collectability of the loan and the condition of the collateral securing the loan. (f) Derivatives We carry derivative contracts in our Consolidated Balance Sheets at fair value, net of reductions permitted under master netting agreements with counterparties. The changes in fair value of derivative contracts that do not qualify as hedging instruments for financial reporting purposes are recorded in earnings or by our regulated utilities businesses as regulatory assets or liabilities when recovery through regulated rates is probable. (g) Fair value measurements As defined under GAAP, fair value is the price that would be received to sell an asset or paid to transfer a liability between market participants in the principal market or in the most advantageous market when no principal market exists. Adjustments to transaction prices or quoted market prices may be required in illiquid or disorderly markets in order to estimate fair value. Alternative valuation techniques may be appropriate under the circumstances to determine the value that would be received to sell an asset or paid to transfer a liability in an orderly transaction. Market participants are assumed to be independent, knowledgeable, able and willing to transact an exchange and not acting under duress. Our nonperformance or credit risk is considered in determining the fair value of liabilities. Considerable judgment may be required in interpreting market data used to develop the estimates of fair value. Accordingly, estimates of fair value presented herein are not necessarily indicative of the amounts that could be realized in a current or future market exchange. (h) Inventories Inventories consist of manufactured goods and goods acquired for resale. Manufactured inventory costs include raw materials, direct and indirect labor and factory overhead. Inventories are stated at the lower of cost or market. As of December 31, 2015, approximately 49% of our consolidated inventory cost was determined using the last-in-first-out (“LIFO”) method, 29% using the first-in-first-out (“FIFO”) method, and the remainder primarily using the average cost method. With respect to inventories carried at LIFO cost, the aggregate difference in value between LIFO cost and cost determined under the FIFO method was $715 million and $857 million as of December 31, 2015 and 2014, respectively. (i) Property, plant and equipment and leased assets Additions to property, plant and equipment used in operations and leased assets are recorded at cost and consist of major additions, improvements and betterments. With respect to constructed assets, all construction related material, direct labor and contract services as well as certain indirect costs are capitalized. Indirect costs include interest over the construction period. With respect to constructed assets of certain of our regulated utility and energy subsidiaries that are subject to authoritative guidance for regulated operations, capitalized costs also include an equity allowance for funds used during construction, which represents the cost of equity funds used to finance the construction of the regulated facilities. Also see Note 1(q). Normal repairs and maintenance and other costs that do not improve the property, extend the useful life or otherwise do not meet capitalization criteria are charged to expense as incurred. Rail grinding costs related to our railroad properties are expensed as incurred. Property, plant and equipment and leased assets are depreciated to estimated salvage value primarily using the straight-line method over estimated useful lives or mandated recovery periods as prescribed by regulatory authorities. Depreciation of assets of our regulated utilities and railroad is generally determined using group depreciation methods where rates are based on periodic depreciation studies approved by the applicable regulator. Under group depreciation, a single depreciation rate is applied to the gross investment in a particular class of property, despite differences in the service life or salvage value of individual property units within the same class. When our regulated utilities or railroad retires or sells a component of the assets accounted for using group depreciation methods, no gain or loss is recognized. Gains or losses on disposals of all other assets are recorded through earnings. Our businesses evaluate property, plant and equipment for impairment when events or changes in circumstances indicate that the carrying value of such assets may not be recoverable or the assets are being held for sale. Upon the occurrence of a triggering event, we assess whether the estimated undiscounted cash flows expected from the use of the asset and the residual value from the ultimate disposal of the asset exceeds the carrying value. If the carrying value exceeds the estimated recoverable amounts, we write down the asset to the estimated fair value. Impairment losses are included in earnings, except with respect to impairment of assets of our regulated utility and energy subsidiaries when the impacts of regulation are considered in evaluating the carrying value of regulated assets. (j) Goodwill and other intangible assets Goodwill represents the excess of the acquisition price of a business over the fair value of identifiable net assets of that business. We evaluate goodwill for impairment at least annually. When evaluating goodwill for impairment, we estimate the fair value of the reporting unit. There are several methods that may be used to estimate a reporting unit’s fair value, including market quotations, asset and liability fair values and other valuation techniques, including, but not limited to, discounted projected future net earnings or net cash flows and multiples of earnings. If the carrying amount of a reporting unit, including goodwill, exceeds the estimated fair value, then the identifiable assets and liabilities of the reporting unit are estimated at fair value as of the current testing date. The excess of the estimated fair value of the reporting unit over the current estimated fair value of net assets establishes the implied value of goodwill. The excess of the recorded goodwill over the implied goodwill value is charged to earnings as an impairment loss. Significant judgment is required in estimating the fair value of the reporting unit and performing goodwill impairment tests. Intangible assets with definite lives are amortized based on the estimated pattern in which the economic benefits are expected to be consumed or on a straight-line basis over their estimated economic lives. Intangible assets with definite lives are reviewed for impairment when events or changes in circumstances indicate that the carrying amount may not be recoverable. Intangible assets with indefinite lives are tested for impairment at least annually and when events or changes in circumstances indicate that it is more likely than not that the asset is impaired. (k) Revenue recognition Insurance premiums for prospective property/casualty and health insurance and reinsurance are earned over the loss exposure or coverage period in proportion to the level of protection provided. In most cases, premiums are recognized as revenues ratably over the term of the contract with unearned premiums computed on a monthly or daily pro-rata basis. Premiums for retroactive property/casualty reinsurance policies are earned at the inception of the contracts, as all of the underlying loss events covered by these policies occurred in the past. Premiums for life reinsurance and annuity contracts are earned when due. Premiums earned are stated net of amounts ceded to reinsurers. For contracts containing experience rating provisions, premiums earned reflect estimated loss experience under the contracts. Sales revenues derive from the sales of manufactured products and goods acquired for resale. Revenues from sales are recognized upon passage of title to the customer, which generally coincides with customer pickup, product delivery or acceptance, depending on terms of the sales arrangement. Service revenues are recognized as the services are performed. Services provided pursuant to a contract are either recognized over the contract period or upon completion of the elements specified in the contract depending on the terms of the contract. Revenues related to the sales of fractional ownership interests in aircraft are recognized ratably over the term of the related management services agreement as the transfer of ownership interest in the aircraft is inseparable from the management services agreement. Leasing revenue is generally recognized ratably over the term of the lease, as a substantial portion of our leases are classified as operating leases. Operating revenues from the distribution and sale of electricity and natural gas to customers are recognized when the services are rendered or the energy is delivered. Revenues include unbilled as well as billed amounts. Rates charged are generally subject to federal and state regulation or established under contractual arrangements. When preliminary rates are permitted to be billed prior to final approval by the applicable regulator, certain revenue collected may be subject to refund and a liability for estimated refunds is recorded. Railroad transportation revenues are recognized based upon the proportion of service provided as of the balance sheet date. Customer incentives, which are primarily provided for shipping a specified cumulative volume or shipping to/from specific locations, are recorded as pro-rata reductions to revenue based on actual or projected future customer shipments. When using projected shipments, we rely on historic trends as well as economic and other indicators to estimate the recorded liability for customer incentives. (l) Losses and loss adjustment expenses Liabilities for losses and loss adjustment expenses are established under property/casualty insurance and reinsurance contracts issued by our insurance subsidiaries for losses that have occurred as of the balance sheet date. The liabilities for losses and loss adjustment expenses are recorded at the estimated ultimate payment amounts, except that amounts arising from certain workers’ compensation reinsurance contracts are discounted. Estimated ultimate payment amounts are based upon (1) reports of losses from policyholders, (2) individual case estimates and (3) estimates of incurred but not reported losses. Provisions for losses and loss adjustment expenses are charged to earnings after deducting amounts recovered and estimates of recoverable amounts under ceded reinsurance contracts. Reinsurance contracts do not relieve the ceding company of its obligations to indemnify policyholders with respect to the underlying insurance and reinsurance contracts. The estimated liabilities of workers’ compensation claims assumed under certain reinsurance contracts are discounted based upon an annual discount rate of 4.5% for claims arising prior to January 1, 2003 and 1% for claims arising thereafter, consistent with discount rates used under insurance statutory accounting principles. The change in such reserve discounts, including the periodic discount accretion is included in earnings as a component of losses and loss adjustment expenses. (m) Deferred charges reinsurance assumed The excess, if any, of the estimated ultimate liabilities for claims and claim settlement costs over the premiums earned with respect to retroactive property/casualty reinsurance contracts is recorded as a deferred charge at inception of the contract. Deferred charges are subsequently amortized using the interest method over the expected claim settlement periods. Changes to the estimated timing or amount of future loss payments produce changes in unamortized deferred charges. Changes in such estimates are applied retrospectively and are included in insurance losses and loss adjustment expenses in the period of the change. (n) Insurance policy acquisition costs Incremental costs that are directly related to the successful acquisition of insurance contracts are capitalized, subject to ultimate recoverability, and are subsequently amortized to underwriting expenses as the related premiums are earned. Direct incremental acquisition costs include commissions, premium taxes, and certain other costs associated with successful efforts. All other underwriting costs are expensed as incurred. The recoverability of capitalized insurance policy acquisition costs generally reflects anticipation of investment income. The unamortized balances are included in other assets and were $1,920 million and $1,722 million at December 31, 2015 and 2014, respectively. (p) Life, annuity and health insurance benefits Liabilities for insurance benefits under life contracts are computed based upon estimated future investment yields, expected mortality, morbidity, and lapse or withdrawal rates and reflect estimates for future premiums and expenses under the contracts. These assumptions, as applicable, also include a margin for adverse deviation and may vary with the characteristics of the contract’s date of issuance, policy duration and country of risk. The interest rate assumptions used may vary by contract or jurisdiction and generally range from less than 1% to 7%. Annuity contracts are discounted based on the implicit rate of return as of the inception of the contracts and such interest rates generally range from less than 1% to 7%. (q) Regulated utilities and energy businesses Certain energy subsidiaries prepare their financial statements in accordance with authoritative guidance for regulated operations, reflecting the economic effects of regulation from the ability to recover certain costs from customers and the requirement to return revenues to customers in the future through the regulated rate-setting process. Accordingly, certain costs are deferred as regulatory assets and obligations are accrued as regulatory liabilities. These assets and liabilities will be amortized into operating expenses and revenues over various future periods. Regulatory assets and liabilities are continually assessed for probable future inclusion in regulatory rates by considering factors such as applicable regulatory or legislative changes and recent rate orders received by other regulated entities. If future inclusion in regulatory rates ceases to be probable, the amount no longer probable of inclusion in regulatory rates is charged or credited to earnings (or other comprehensive income, if applicable) or returned to customers. (r) Foreign currency The accounts of our non-U.S. based subsidiaries are measured, in most instances, using the local currencies of the subsidiaries as the functional currencies. Revenues and expenses of these businesses are generally translated into U.S. Dollars at the average exchange rate for the period. Assets and liabilities are translated at the exchange rate as of the end of the reporting period. Gains or losses from translating the financial statements of foreign-based operations are included in shareholders’ equity as a component of accumulated other comprehensive income. Gains and losses arising from transactions denominated in a currency other than the functional currency of the reporting entity are included in earnings. (s) Income taxes Berkshire files a consolidated federal income tax return in the United States, which includes our eligible subsidiaries. In addition, we file income tax returns in state, local and foreign jurisdictions as applicable. Provisions for current income tax liabilities are calculated and accrued on income and expense amounts expected to be included in the income tax returns for the current year. Income taxes reported in earnings also include deferred income tax provisions. Deferred income tax assets and liabilities are computed on differences between the financial statement bases and tax bases of assets and liabilities at the enacted tax rates. Changes in deferred income tax assets and liabilities that are associated with components of other comprehensive income are charged or credited directly to other comprehensive income. Otherwise, changes in deferred income tax assets and liabilities are included as a component of income tax expense. The effect on deferred income tax assets and liabilities attributable to changes in enacted tax rates are charged or credited to income tax expense in the period of enactment. Valuation allowances are established for certain deferred tax assets when realization is not likely. Assets and liabilities are established for uncertain tax positions taken or positions expected to be taken in income tax returns when such positions, in our judgment, do not meet a “more-likely-than-not” threshold based on the technical merits of the positions. Estimated interest and penalties related to uncertain tax positions are generally included as a component of income tax expense. (t) New accounting pronouncements adopted in 2015 In April 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2014-08 “Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity.” ASU 2014-08 requires that a disposal of components of an entity (or groups of components) be reported as discontinued operations if the disposal represents a strategic shift that will have a major effect on the reporting entity’s operations and financial results. ASU 2014-08 is effective for disposals of components occurring after December 15, 2014 and its adoption did not have a material effect on our Consolidated Financial Statements. In April 2015, the FASB 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 the 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. We adopted ASU 2015-03 as of December 31, 2015 and the impact was not material to our Consolidated Financial Statements. (u) New accounting pronouncements to be adopted subsequent to December 31, 2015 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 in accounting for revenues from contracts within its scope, including (a) identifying the contract, (b) identifying the performance obligations under the contract, (c) determining the transaction price, (d) allocating the transaction price to the identified performance obligations and (e) recognizing revenues as the identified performance obligations are satisfied. ASU 2014-09 also prescribes additional disclosures and financial statement presentations. ASU 2014-09 is currently effective for reporting periods beginning after December 15, 2017, with early adoption 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. Our evaluation of ASU 2014-09 is ongoing and not complete. Further, the FASB may issue interpretative guidance in the future, which may cause our evaluation to change. While we currently anticipate some relatively minor changes to revenue recognition for certain aspects of customer contracts, we currently do not anticipate ASU 2014-09 will have a material effect 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 changes in assumptions or methodologies for calculating such liabilities. ASU 2015-09 is effective for annual periods beginning after December 15, 2015 and interim periods beginning after December 15, 2016. We are currently evaluating the effect adopting this standard will have on our Consolidated Financial Statements. In January 2016, the FASB issued ASU 2016-01 “Financial Instruments—Recognition and Measurement of Financial Assets and Financial Liabilities.” Among its provisions, ASU 2016-01 generally requires that equity investments (excluding equity method investments) be measured at fair value with changes in fair value recognized in net income. ASU 2016-01 also modifies certain disclosure requirements related to financial assets and liabilities. Under existing GAAP, changes in fair value of available-for-sale equity investments are recorded in other comprehensive income. Given the magnitude of equity investments that we currently own, the adoption of ASU 2016-01 will likely have a significant impact on Berkshire’s periodic net earnings reported in the Consolidated Statement of Earnings. However, the adoption of ASU 2016-01 will not produce a significant impact on our comprehensive income or shareholders’ equity. ASU 2016-01 is effective for annual and interim periods beginning after December 15, 2017 with the cumulative effect of the adoption made to the balance sheet as of the date of adoption. Thus, the initial adoption will result in a reclassification of the related accumulated unrealized appreciation, net of applicable deferred income taxes, currently included in accumulated other comprehensive income to retained earnings, resulting in no impact on our comprehensive income or Berkshire shareholders’ equity.

Significant business acquisitio

Significant business acquisitions	12 Months Ended
	Dec. 31, 2015
Business Combinations [Abstract]
Significant business acquisitions	(2) Significant business acquisitions Our long-held acquisition strategy is to acquire businesses at sensible prices that have consistent earning power, good returns on equity and able and honest management. 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 the Van Tuyl Group (now named Berkshire Hathaway Automotive), which included 81 automotive dealerships located in 10 states as well as two related insurance businesses, two auto auctions and a distributor 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, we 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 amortizable for income tax purposes. The fair values of identified assets acquired and liabilities assumed and residual goodwill of Berkshire Hathaway Automotive and AltaLink at their respective acquisition dates are summarized as follows (in millions). Berkshire Hathaway AltaLink Cash and investments $ 1,274 $ 15 Inventories 1,219 — Property, plant and equipment 1,045 5,610 Goodwill 1,833 1,744 Other assets 1,269 300 Assets acquired $ 6,640 $ 7,669 Accounts payable, accruals and other liabilities $ 1,399 $ 1,090 Notes payable and other borrowings 1,129 3,851 Liabilities assumed $ 2,528 $ 4,941 Net assets $ 4,112 $ 2,728 The following table sets forth certain unaudited pro forma consolidated earnings data for 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 per share amount). Pro forma data for 2015 was not materially different from the amounts reflected in the Consolidated Statement of Earnings. 2014 Revenues $ 203,514 Net earnings attributable to Berkshire Hathaway shareholders 20,048 Net earnings per equivalent Class A common share attributable to Berkshire Hathaway shareholders 12,199 On January 1, 2014, we acquired the beverage dispensing equipment manufacturing and merchandising operations of British engineering company, IMI plc for approximately $1.12 billion. On February 25, 2014, we acquired 100% of the outstanding common stock of Phillips Specialty Products Inc. (“PSPI”) from Phillips 66 (“PSX”) in exchange for 17,422,615 shares of PSX common stock with an aggregate fair value of $1.35 billion. PSPI, which has been renamed as Lubrizol Specialty Products Inc. (“LSPI”), provides flow improver products to customers worldwide. Assets of PSPI included cash of approximately $450 million. On June 30, 2014, we acquired WPLG, Inc. (“WPLG”) from Graham Holding Company (“GHC”) in exchange for 1,620,190 shares of GHC common stock with an aggregate fair value of $1.13 billion. At the date of the acquisition, the assets of WPLG, which operates a Miami, Florida, ABC affiliated television station, included 2,107 shares of Berkshire Hathaway Class A common stock, 1,278 shares of Berkshire Hathaway Class B common stock and cash of $328 million. At their respective acquisition dates, the aggregate fair value of the identified net assets related to these acquisitions was approximately $2.2 billion and the residual goodwill was approximately $1.4 billion. On December 19, 2013, we acquired NV Energy, Inc. (“NV Energy”) for cash consideration of approximately $5.6 billion. NV Energy is an energy holding company serving approximately 1.2 million electric and 0.2 million retail natural gas customers in Nevada. NV Energy’s principal operating subsidiaries, Nevada Power Company and Sierra Pacific Power Company, are regulated utilities. During the last three years, we also completed several smaller-sized business acquisitions, many of which were considered as “bolt-on” acquisitions to several of our existing business operations. Aggregate consideration paid for these other business acquisitions was approximately $1.1 billion in 2015, $1.8 billion in 2014 and $1.1 billion in 2013. We do not believe that these acquisitions were material, individually or in the aggregate, to our Consolidated Financial Statements.

Investments in fixed maturity s

Investments in fixed maturity securities	12 Months Ended
	Dec. 31, 2015
Investments, Debt and Equity Securities [Abstract]
Investments in fixed maturity securities	(3) Investments in fixed maturity securities Investments in securities with fixed maturities as of December 31, 2015 and 2014 are summarized by type below (in millions). Amortized Unrealized Unrealized Fair December 31, 2015 U.S. Treasury, U.S. government corporations and agencies $ 3,425 $ 10 $ (8 ) $ 3,427 States, municipalities and political subdivisions 1,695 71 (2 ) 1,764 Foreign governments 11,327 226 (85 ) 11,468 Corporate bonds 7,323 632 (29 ) 7,926 Mortgage-backed securities 1,279 168 (5 ) 1,442 $ 25,049 $ 1,107 $ (129 ) $ 26,027 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). December 31, 2015 2014 Insurance and other $ 25,988 $ 27,397 Finance and financial products 39 239 $ 26,027 $ 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 December 31, 2015, approximately 94% of foreign government holdings were rated AA or higher by at least one of the major rating agencies. Approximately 77% 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 as of December 31, 2015 and December 31, 2014 were insignificant. The amortized cost and estimated fair value of securities with fixed maturities at December 31, 2015 are summarized below by contractual maturity dates. Actual maturities may differ from contractual maturities due to early call or prepayment rights held by issuers. Amounts are in millions. Due in one Due after one Due after five Due after Mortgage- Total Amortized cost $ 6,900 $ 12,483 $ 1,748 $ 2,639 $ 1,279 $ 25,049 Fair value 6,921 12,889 1,829 2,946 1,442 26,027

Investments in equity securitie

Investments in equity securities	12 Months Ended
	Dec. 31, 2015
Investments, Debt and Equity Securities [Abstract]
Investments in equity securities	(4) Investments in equity securities Investments in equity securities as of December 31, 2015 and 2014 are summarized based on the primary industry of the investee in the table below (in millions). Cost Basis Unrealized Unrealized Fair December 31, 2015 * Banks, insurance and finance $ 20,026 $ 27,965 $ (21 ) $ 47,970 Consumer products 6,867 18,022 (1 ) 24,888 Commercial, industrial and other 35,417 6,785 (3,238 ) 38,964 $ 62,310 $ 52,772 $ (3,260 ) $ 111,822 * Approximately 59% of the aggregate fair value was concentrated in the equity securities of four companies (American Express Company—$10.5 billion; Wells Fargo & Company—$27.2 billion; International Business Machines Corporation (“IBM”)—$11.2 billion; and The Coca-Cola Company—$17.2 billion). Cost Basis Unrealized Unrealized Fair 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—$12.3 billion; and The Coca-Cola Company—$16.9 billion). As of December 31, 2015 and 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 December 31, 2015 and 2014, unrealized losses on equity securities in a continuous unrealized loss position for more than twelve consecutive months were $989 million and $65 million, respectively. Unrealized losses at December 31, 2015 included approximately $2.6 billion related to our investment in IBM common stock, which represented 19% of our cost. IBM continues to be profitable and generate significant cash flows. Approximately 77% of the IBM-related unrealized losses occurred from the market price decline in the second half of 2015. We currently do not intend to dispose our 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). December 31, 2015 2014 Insurance and other $ 110,212 $ 115,529 Railroad, utilities and energy * 1,238 881 Finance and financial products 372 1,060 $ 111,822 $ 117,470 * Included in other assets.

Other investments

Other investments	12 Months Ended
	Dec. 31, 2015
Investments, All Other Investments [Abstract]
Other investments	(5) 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 preferred and common stock of 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 December 31, December 31, 2015 2014 2015 2014 Insurance and other $ 9,970 $ 9,970 $ 15,998 $ 16,346 Finance and financial products 3,052 3,052 5,719 5,978 $ 13,022 $ 13,022 $ 21,717 $ 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, if necessary, 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	12 Months Ended
	Dec. 31, 2015
Equity Method Investments and Joint Ventures [Abstract]
Investments in The Kraft Heinz Company	(6) Investments in The Kraft Heinz Company 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 together 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 December 31, 2015 December 31, 2014 Common stock $ 15,714 $ 3,950 Preferred Stock 7,710 7,710 $ 23,424 $ 11,660 We account for our investment in Kraft Heinz common stock on the equity method. Dividends earned on the Preferred Stock and our equity method earnings or loss on the common stock were $730 million in 2015, $694 million in 2014 and $146 million in 2013 and 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, 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. 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. Kraft Heinz has announced its intention to call the Preferred Stock after June 7, 2016 and prior to June 7, 2017, although it is not obligated to do so. The redemption value of the Preferred Stock as of June 7, 2016 is approximately $8.3 billion. After June 7, 2021, Berkshire can cause Kraft Heinz to attempt to sell shares of common stock through public offerings or other issuances, the proceeds of which would be required to be used to redeem any outstanding shares of the Preferred Stock. We account for our investment in the Preferred Stock as an equity investment and it is carried at cost. Summarized consolidated financial information of Kraft Heinz follows (in millions). January 3, 2016 December 28, 2014 Assets $ 122,973 $ 36,571 Liabilities 56,737 20,886 Year ending Year ending June 7, 2013 through Sales $ 18,338 $ 10,922 $ 6,240 Net earnings (loss) $ 634 $ 657 $ (77 )

Investment gains_losses

Investment gains/losses	12 Months Ended
	Dec. 31, 2015
Investments, Debt and Equity Securities [Abstract]
Investment gains/losses	(7) Investment gains/losses Investment gains/losses, including other-than-temporary impairment (“OTTI”) losses, for each of the three years ending December 31, 2015 are summarized below (in millions). 2015 2014 2013 Fixed maturity securities— Gross gains from sales and other disposals $ 104 $ 360 $ 1,783 Gross losses from sales and other disposals (171 ) (89 ) (139 ) Equity securities— Gross gains from sales and redemptions 9,526 4,016 1,253 Gross losses from sales and redemptions (103 ) (125 ) (62 ) OTTI losses (26 ) (697 ) (228 ) Other 43 110 1,458 $ 9,373 $ 3,575 $ 4,065 Investment gains from equity securities in 2015 included a non-cash holding gain of approximately $6.8 billion in connection with our investment in Kraft Heinz common stock (see Note 6). Gains from equity securities during 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 October 2013, we realized a gain of $680 million with respect to the repurchase of $4.4 billion par amount of 11.45% Wrigley subordinated notes, which we acquired in 2008 for $4.4 billion in connection with the Mars acquisition of Wrigley. We also realized additional gains in 2013 from the dispositions and conversions of corporate bonds. Other investment gains/losses in 2013 included $1.4 billion related to the changes in the valuations of warrants of General Electric Company (“GE”) and The Goldman Sachs Group (“GS”), which we acquired in 2008 and exercised in October 2013. We record investments in equity and fixed maturity securities classified as available-for-sale at fair value and record the difference between fair value and cost in other comprehensive income. OTTI losses recognized in earnings represent reductions in the cost basis of the investment, but not the fair value. Accordingly, such losses that are included in earnings are generally offset by a credit to other comprehensive income, producing no net effect on shareholders’ equity as of the balance sheet date. In 2014, we recorded an OTTI charge of $678 million related to our investment in equity securities of Tesco PLC. We recorded OTTI losses on bonds issued by Texas Competitive Electric Holdings of $228 million in 2013.

Inventories

Inventories	12 Months Ended
	Dec. 31, 2015
Inventory Disclosure [Abstract]
Inventories	(8) Inventories Inventories are comprised of the following (in millions). December 31, 2015 2014 Raw materials $ 1,852 $ 1,881 Work in process and other 778 850 Finished manufactured goods 3,369 3,333 Goods acquired for resale 5,917 4,172 $ 11,916 $ 10,236

Receivables

Receivables	12 Months Ended
	Dec. 31, 2015
Receivables [Abstract]
Receivables	(9) Receivables Receivables of insurance and other businesses are comprised of the following (in millions). December 31, 2015 2014 Insurance premiums receivable $ 8,843 $ 7,914 Reinsurance recoverable on unpaid losses 3,307 3,116 Trade and other receivables 11,521 11,133 Allowances for uncollectible accounts (368 ) (311 ) $ 23,303 $ 21,852 Loans and finance receivables of finance and financial products businesses are summarized as follows (in millions). December 31, 2015 2014 Loans and finance receivables before allowances and discounts $ 13,186 $ 13,150 Allowances for uncollectible loans (182 ) (303 ) Unamortized acquisition discounts (232 ) (281 ) $ 12,772 $ 12,566 Loans and finance receivables are predominantly installment loans originated or acquired by our manufactured housing business. Provisions for loan losses for 2015 and 2014 were $148 million and $173 million, respectively. Loan charge-offs, net of recoveries, were $177 million in 2015 and $214 million in 2014. In 2015, we reclassified $93 million of allowances for uncollectable 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 December 31, 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 December 31, 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.

Property, plant and equipment a

Property, plant and equipment and assets held for lease	12 Months Ended
	Dec. 31, 2015
Property, Plant and Equipment [Abstract]
Property, plant and equipment and assets held for lease	(10) Property, plant and equipment and assets held for lease A summary of property, plant and equipment of our insurance and other businesses follows (in millions). Ranges of December 31, 2015 2014 Land — $ 1,689 $ 1,171 Buildings and improvements 2 – 40 years 7,329 6,600 Machinery and equipment 3 – 25 years 17,054 16,413 Furniture, fixtures and other 1 – 30 years 3,545 3,136 29,617 27,320 Accumulated depreciation (14,077 ) (13,167 ) $ 15,540 $ 14,153 A summary of property, plant and equipment of our railroad and our utilities and energy businesses follows (in millions). Ranges of December 31, 2015 2014 Railroad: Land — $ 6,037 $ 5,983 Track structure and other roadway 7 –100 years 45,967 42,588 Locomotives, freight cars and other equipment 6 – 40 years 11,320 9,493 Construction in progress — 1,031 1,292 64,355 59,356 Accumulated depreciation (4,845 ) (3,550 ) $ 59,510 $ 55,806 Utilities and energy: Utility generation, transmission and distribution systems 5 – 80 years $ 69,248 $ 64,645 Interstate natural gas pipeline assets 3 – 80 years 6,755 6,660 Independent power plants and other assets 3 – 30 years 5,626 5,035 Construction in progress — 2,627 5,194 84,256 81,534 Accumulated depreciation (23,487 ) (22,286 ) $ 60,769 $ 59,248 The utility generation, transmission and distribution systems and interstate natural gas pipeline assets are owned by regulated public utility and natural gas pipeline subsidiaries. Assets held for lease and property, plant and equipment of our finance and financial products businesses are summarized below (in millions). Ranges of December 31, 2015 2014 Assets held for lease 5 – 30 years $ 11,317 $ 9,810 Land — 220 227 Buildings, machinery and other 3 – 50 years 1,207 1,179 12,744 11,216 Accumulated depreciation (3,397 ) (3,179 ) $ 9,347 $ 8,037 Assets held for lease includes railcars, intermodal tank containers, cranes, over-the-road trailers, storage units and furniture. As of December 31, 2015, the minimum future lease rentals to be received on assets held for lease (including rail cars leased from others) were as follows (in millions): 2016 – $1,256; 2017 – $1,035; 2018 – $809; 2019 – $589; 2020 – $410; and thereafter – $593. Depreciation expense for each of the three years ending December 31, 2015 is summarized below (in millions). 2015 2014 2013 Insurance and other $ 1,680 $ 1,632 $ 1,691 Railroad, utilities and energy 4,383 3,981 3,232 Finance and financial products 610 602 495 $ 6,673 $ 6,215 $ 5,418

Goodwill and other intangible a

Goodwill and other intangible assets	12 Months Ended
	Dec. 31, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and other intangible assets	(11) Goodwill and other intangible assets A reconciliation of the change in the carrying value of goodwill is as follows (in millions). December 31, 2015 2014 Balance at beginning of year $ 60,714 $ 57,011 Acquisitions of businesses 2,563 4,006 Other, including foreign currency translation (569 ) (303 ) Balance at end of year $ 62,708 $ 60,714 Other intangible assets are summarized as follows (in millions). December 31, 2015 December 31, 2014 Gross carrying Accumulated Gross carrying Accumulated Insurance and other $ 14,610 $ 5,462 $ 13,667 $ 4,464 Railroad, utilities and energy 888 239 2,254 1,551 $ 15,498 $ 5,701 $ 15,921 $ 6,015 Trademarks and trade names $ 3,041 $ 765 $ 3,105 $ 599 Patents and technology 4,252 2,050 5,425 3,133 Customer relationships 5,474 2,131 5,573 1,757 Other 2,731 755 1,818 526 $ 15,498 $ 5,701 $ 15,921 $ 6,015 Amortization expense was $1,106 million in 2015, $1,155 million in 2014 and $1,090 million in 2013. Estimated amortization expense over the next five years is as follows (in millions): 2016 – $1,009; 2017 – $905; 2018 – $839, 2019 – $733 and 2020 – $628. Intangible assets with indefinite lives as of December 31, 2015 and 2014 were $2,964 million and $2,586 million, respectively.

Derivative contracts

Derivative contracts	12 Months Ended
	Dec. 31, 2015
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative contracts	(12) 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). December 31, 2015 December 31, 2014 Liabilities Notional Liabilities Notional Equity index put options $ 3,552 $ 27,722 (1) $ 4,560 $ 29,469 (1) Credit default 284 7,792 (2) 250 7,792 (2) $ 3,836 $ 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 maximum undiscounted future value of losses payable under the contracts, if all underlying issuers default and the residual value of the specified obligations is zero. 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 in each of the three years ending December 31, 2015 follows (in millions). 2015 2014 2013 Equity index put options $ 1,008 $ 108 $ 2,843 Credit default (34 ) 397 (213 ) Other, principally interest rate and foreign currency — 1 (22 ) $ 974 $ 506 $ 2,608 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 $1.1 billion at December 31, 2015 and $1.4 billion 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 five years at December 31, 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 have a weighted average maturity of approximately 15.75 years. Pursuant to the contract terms, future loss payments would be required in the event of non-payment by the issuer and non-performance by the primary financial guarantee insurers under their contracts. Payments under our contract, if any, are not required prior to the maturity dates of the underlying obligations. Our premium under this contract 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 December 31, 2015, 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 and were $103 million as of December 31, 2015 and $108 million as of December 31, 2014. Derivative contract liabilities are included in accounts payable, accruals and other liabilities and were $237 million as of December 31, 2015 and $230 million as of December 31, 2014. Net derivative contract assets or liabilities of our regulated utilities that are probable of recovery through rates, are offset by regulatory liabilities or assets. 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	12 Months Ended
	Dec. 31, 2015
Supplemental Cash Flow Elements [Abstract]
Supplemental cash flow information	(13) Supplemental cash flow information A summary of supplemental cash flow information for each of the three years ending December 31, 2015 is presented in the following table (in millions). 2015 2014 2013 Cash paid during the period for: Income taxes $ 4,535 $ 4,014 $ 5,401 Interest: Insurance and other businesses 346 360 343 Railroad, utilities and energy businesses 2,717 2,487 1,958 Finance and financial products businesses 403 465 573 Non-cash investing and financing activities: Liabilities assumed in connection with business acquisitions 2,812 6,334 9,224 Equity securities exchanged in connection with business acquisitions — 2,478 — Treasury stock acquired in connection with business acquisition — 400 —

Unpaid losses and loss adjustme

Unpaid losses and loss adjustment expenses	12 Months Ended
	Dec. 31, 2015
Insurance [Abstract]
Unpaid losses and loss adjustment expenses	(14) Unpaid losses and loss adjustment expenses The liabilities for unpaid losses and loss adjustment expenses are based upon estimates of the ultimate claim costs associated with property and casualty claim occurrences as of the balance sheet dates. A reconciliation of the changes in liabilities for unpaid losses and loss adjustment expenses of our property/casualty insurance subsidiaries for each of the three years ending December 31, 2015 is as follows (in millions). 2015 2014 2013 Unpaid losses and loss adjustment expenses: Gross liabilities at beginning of year $ 71,477 $ 64,866 $ 64,160 Ceded losses and deferred charges at beginning of year (10,888 ) (7,414 ) (6,944 ) Net balance at beginning of year 60,589 57,452 57,216 Incurred losses recorded during the year: Current year loss events 27,829 27,771 23,027 Prior years’ loss events (1,302 ) (1,365 ) (1,752 ) Total incurred losses 26,527 26,406 21,275 Payments during the year with respect to: Current year loss events (13,070 ) (11,289 ) (10,154 ) Prior years’ loss events (11,419 ) (11,381 ) (10,978 ) Total payments (24,489 ) (22,670 ) (21,132 ) Foreign currency translation adjustment (545 ) (666 ) 93 Business acquisitions 68 67 — Unpaid losses and loss adjustment expenses: Net balance at end of year 62,150 60,589 57,452 Ceded losses and deferred charges at end of year 10,994 10,888 7,414 Gross liabilities at end of year $ 73,144 $ 71,477 $ 64,866 Incurred losses shown in the preceding table represent loss and loss adjustment expenses recorded in earnings in each year. Such losses pertain to loss events occurring during the current year and losses pertaining to prior year events. Classifications of incurred losses related to our retroactive reinsurance contracts are based on the inception dates of the contracts. Incurred losses attributable to prior years’ loss events reflect the amount of estimation error charged or credited to earnings during the year with respect to liabilities as of the beginning of the year. Incurred losses include the changes in deferred charge assets recorded on retroactive reinsurance contracts and discounts of workers’ compensation liabilities assumed under certain reinsurance contracts. Deferred charges and liability discounts represent the time value of the related ultimate estimated claim liabilities. Discounted workers’ compensation liabilities at December 31, 2015 and 2014 were $1,964 million and $2,035 million, respectively, reflecting net discounts of $1,579 million and $1,745 million, respectively, while unamortized deferred charges on retroactive reinsurance contracts were $7,687 million at December 31, 2015 and $7,772 million at December 31, 2014. A summary of the impact of deferred charges and liability discounts on incurred losses recorded during the year with respect to prior years’ loss events follows (in millions): 2015 2014 2013 Incurred losses before the effects of deferred charges and liability discounts $ (1,545 ) $ (1,493 ) $ (1,938 ) Incurred losses from changes in deferred charges and liability discounts 243 128 186 Incurred losses prior years $ (1,302 ) $ (1,365 ) $ (1,752 ) Before the effects of changes in deferred charges and liability discounts, incurred losses included reductions for prior years’ events of approximately $1.5 billion in 2015 and 2014 and $1.9 billion in 2013. In each year, these reductions derived from our direct insurance business (including private passenger automobile, medical malpractice and other commercial coverages), as well as from reinsurance business, partially offset by increases related to retroactive reinsurance. The reductions for reinsurance business were primarily attributable to lower than expected reported losses from ceding companies with respect to both property and casualty coverages. Underlying claim counts and average amounts per claim are not consistently utilized by our reinsurance businesses, as clients do not consistently provide reliable data in sufficient detail. We increased liabilities related to prior years’ retroactive reinsurance contracts by approximately $550 million in 2015 and $825 million in 2014, primarily due to net increases in estimated asbestos and environmental liabilities. Loss estimates are regularly adjusted to consider updated loss development patterns and emergence of prior years’ losses, whether favorable or unfavorable. We are exposed to environmental, asbestos and other latent injury claims arising from insurance and reinsurance contracts. Liability estimates for these exposures include case basis reserves and also reflect reserves for legal and other loss adjustment expenses and IBNR reserves. IBNR reserves are based upon our historic general liability exposure base and policy language, previous environmental loss experience and the assessment of current trends of environmental law, environmental cleanup costs, asbestos liability law and judgmental settlements of asbestos liabilities. The liabilities for environmental, asbestos and other latent injury claims and claims expenses, net of reinsurance recoverables, were approximately $14.0 billion at December 31, 2015 and $14.4 billion at December 31, 2014. These liabilities included approximately $12.4 billion at December 31, 2015 and $12.7 billion at December 31, 2014 assumed under retroactive reinsurance contracts. Liabilities arising from retroactive contracts with exposure to claims of this nature are generally subject to aggregate policy limits. Thus, our exposure to environmental and other latent injury claims under these contracts is likewise limited. We monitor evolving case law and its effect on environmental and other latent injury claims. Changing government regulations, newly identified toxins, newly reported claims, new theories of liability, new contract interpretations and other factors could result in increases in these liabilities. Such development could be material to our results of operations. We are unable to reliably estimate the amount of additional net loss or the range of net loss that is reasonably possible.

Notes payable and other borrowi

Notes payable and other borrowings	12 Months Ended
	Dec. 31, 2015
Debt Disclosure [Abstract]
Notes payable and other borrowings	(15) Notes payable and other borrowings Notes payable and other borrowings are summarized below (in millions). The weighted average interest rates and maturity date ranges shown in the following tables are based on borrowings as of December 31, 2015. Weighted December 31, 2015 2014 Insurance and other: Issued by Berkshire due 2016-2047 2.2 % $ 9,799 $ 8,314 Short-term subsidiary borrowings 2.2 % 1,989 839 Other subsidiary borrowings due 2016-2044 6.0 % 2,811 2,701 $ 14,599 $ 11,854 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 December 31, 2015 2014 Railroad, utilities and energy: Issued by Berkshire Hathaway Energy Company (“BHE”) and its subsidiaries: BHE senior unsecured debt due 2017-2045 5.1 % $ 7,814 $ 7,810 Subsidiary and other debt due 2016-2064 4.9 % 28,188 28,292 Issued by BNSF due 2016-2097 4.9 % 21,737 19,204 $ 57,739 $ 55,306 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 debt. These borrowing arrangements generally contain various covenants including, but not limited to, leverage ratios, interest coverage ratios and debt service coverage ratios. In 2015, BHE subsidiaries issued approximately $2.5 billion of debt with maturity dates ranging from 2016 to 2046 and a weighted average interest rate of 3.4%. BNSF’s borrowings are primarily senior unsecured debentures. In 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, with interest rates ranging from 3.0% to 4.7%. In 2015, BNSF also issued $500 million of amortizing debt with a final maturity date of 2028, which is secured with locomotives. As of December 31, 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 December 31, 2015 2014 Finance and financial products: Issued by Berkshire Hathaway Finance Corporation (“BHFC”) due 2016-2043 2.7 % $ 10,679 $ 11,172 Issued by other subsidiaries due 2016-2036 5.0 % 1,272 1,558 $ 11,951 $ 12,730 In 2015, BHFC issued $1.0 billion of 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. The borrowings of BHFC, a wholly owned finance subsidiary of Berkshire, are fully and unconditionally guaranteed by Berkshire. As of December 31, 2015, our subsidiaries had unused lines of credit and commercial paper capacity aggregating approximately $7.7 billion to support short-term borrowing programs and provide additional liquidity. Such unused lines of credit included about $5.0 billion related to BHE and its subsidiaries. In addition to BHFC’s borrowings, Berkshire guarantees other subsidiary borrowings, aggregating approximately $3.3 billion at December 31, 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. Principal repayments expected during each of the next five years are as follows (in millions). 2016 2017 2018 2019 2020 Insurance and other $ 3,083 $ 1,436 $ 1,116 $ 1,366 $ 72 Railroad, utilities and energy 2,511 1,719 4,258 2,905 2,159 Finance and financial products 1,223 3,348 2,961 104 612 $ 6,817 $ 6,503 $ 8,835 $ 4,375 $ 2,843

Income taxes

Income taxes	12 Months Ended
	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Income taxes	(16) Income taxes The liabilities for income taxes reflected in our Consolidated Balance Sheets are as follows (in millions). December 31, 2015 2014 Currently payable (receivable) $ (643 ) $ (1,346 ) Deferred 63,199 61,936 Other 570 645 $ 63,126 $ 61,235 The tax effects of temporary differences that give rise to significant portions of deferred tax assets and deferred tax liabilities are shown below (in millions). December 31, 2015 2014 Deferred tax liabilities: Investments—unrealized appreciation and cost basis differences $ 25,117 $ 26,633 Deferred charges reinsurance assumed 2,798 2,721 Property, plant and equipment 36,770 34,618 Other 7,325 6,396 72,010 70,368 Deferred tax assets: Unpaid losses and loss adjustment expenses (887 ) (933 ) Unearned premiums (927 ) (773 ) Accrued liabilities (3,487 ) (3,575 ) Other (3,510 ) (3,151 ) (8,811 ) (8,432 ) Net deferred tax liability $ 63,199 $ 61,936 We have not established deferred income taxes on accumulated undistributed earnings of certain foreign subsidiaries. Such earnings were approximately $10.4 billion as of December 31, 2015 and are expected to remain reinvested indefinitely. Upon distribution as dividends or otherwise, such amounts would be subject to taxation in the U.S. and potentially in other countries. However, U.S. income tax liabilities would be offset, in whole or in part, by allowable tax credits deriving from income taxes previously paid to foreign jurisdictions. Further, repatriation of all earnings of foreign subsidiaries would be impracticable to the extent that such earnings represent capital needed to support normal business operations in those jurisdictions. As a result, we currently believe that any incremental U.S. income tax liabilities arising from the repatriation of distributable earnings of foreign subsidiaries would not be material. Income tax expense reflected in our Consolidated Statements of Earnings for each of the three years ending December 31, 2015 is as follows (in millions). 2015 2014 2013 Federal $ 9,253 $ 6,447 $ 8,155 State 578 560 258 Foreign 701 928 538 $ 10,532 $ 7,935 $ 8,951 Current $ 5,426 $ 3,302 $ 5,168 Deferred 5,106 4,633 3,783 $ 10,532 $ 7,935 $ 8,951 Income tax expense is reconciled to hypothetical amounts computed at the U.S. federal statutory rate for each of the three years ending December 31, 2015 in the table below (in millions). 2015 2014 2013 Earnings before income taxes $ 34,946 $ 28,105 $ 28,796 Hypothetical income tax expense computed at the U.S. federal statutory rate $ 12,231 $ 9,837 $ 10,079 Dividends received deduction and tax exempt interest (1,146 ) (820 ) (514 ) State income taxes, less U.S. federal income tax benefit 374 364 168 Foreign tax rate differences (459 ) (252 ) (256 ) U.S. income tax credits (461 ) (333 ) (457 ) Non-taxable exchange of investments — (679 ) — Other differences, net (7 ) (182 ) (69 ) $ 10,532 $ 7,935 $ 8,951 We file income tax returns in the United States and in state, local and foreign jurisdictions. We are under examination by the taxing authorities in many of these jurisdictions. We have settled tax return liabilities with U.S. federal taxing authorities for years before 2010. The IRS continues to audit Berkshire’s consolidated U.S. federal income tax returns for the 2010 and 2011 tax years and has commenced an examination of the 2012 and 2013 tax years. We are also under audit or subject to audit with respect to income taxes in many state and foreign jurisdictions. It is reasonably possible that certain of our income tax examinations will be settled within the next twelve months. We currently do not believe that the outcome of unresolved issues or claims is likely to be material to our Consolidated Financial Statements. At December 31, 2015 and 2014, net unrecognized tax benefits were $570 million and $645 million, respectively. Included in the balance at December 31, 2015, were $435 million of tax positions that, if recognized, would impact the effective tax rate. The remaining balance in net unrecognized tax benefits principally relates to tax positions where the ultimate recognition is highly certain but there is uncertainty about the timing of such recognition. Because of the impact of deferred tax accounting, the differences in recognition periods would not affect the annual effective tax rate but would accelerate the payment of cash to the taxing authority to an earlier period. As of December 31, 2015, we do not expect any material changes to the estimated amount of unrecognized tax benefits in the next twelve months.

Dividend restrictions - Insuran

Dividend restrictions - Insurance subsidiaries	12 Months Ended
	Dec. 31, 2015
Text Block [Abstract]
Dividend restrictions - Insurance subsidiaries	(17) Dividend restrictions—Insurance subsidiaries Payments of dividends by our insurance subsidiaries are restricted by insurance statutes and regulations. Without prior regulatory approval, our principal insurance subsidiaries may declare up to approximately $13 billion as ordinary dividends during 2016. Combined shareholders’ equity of U.S. based insurance subsidiaries determined pursuant to statutory accounting rules (Surplus as Regards Policyholders) was approximately $124 billion at December 31, 2015 and $129 billion at December 31, 2014. Statutory surplus differs from the corresponding amount determined on the basis of GAAP due to differences in accounting for certain assets and liabilities. For instance, deferred charges reinsurance assumed, deferred policy acquisition costs, unrealized gains on certain investments and related deferred income taxes are recognized for GAAP but not for statutory reporting purposes. In addition, the carrying values of certain assets, such as goodwill and non-insurance entities owned by our insurance subsidiaries, are not fully recognized for statutory reporting purposes.

Fair value measurements

Fair value measurements	12 Months Ended
	Dec. 31, 2015
Fair Value Disclosures [Abstract]
Fair value measurements	(18) Fair value measurements Our financial assets and liabilities are summarized below as of December 31, 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, receivables and accounts payable, accruals and other liabilities are considered to be reasonable estimates of their fair values. Carrying Fair Value Quoted Significant Other Significant December 31, 2015 Investments in fixed maturity securities: U.S. Treasury, U.S. government corporations and agencies $ 3,427 $ 3,427 $ 2,485 $ 942 $ — States, municipalities and political subdivisions 1,764 1,764 — 1,764 — Foreign governments 11,468 11,468 9,188 2,280 — Corporate bonds 7,926 7,926 — 7,826 100 Mortgage-backed securities 1,442 1,442 — 1,442 — Investments in equity securities 111,822 111,822 111,786 35 1 Investment in Kraft Heinz common stock 15,714 23,679 23,679 — — Investment in Kraft Heinz Preferred Stock 7,710 8,363 — — 8,363 Other investments 21,717 21,717 315 — 21,402 Loans and finance receivables 12,772 13,112 — 16 13,096 Derivative contract assets (1) 103 103 — 5 98 Derivative contract liabilities: Railroad, utilities and energy (1) 237 237 13 177 47 Finance and financial products: Equity index put options 3,552 3,552 — — 3,552 Credit default 284 284 — — 284 Notes payable and other borrowings: Insurance and other 14,599 14,773 — 14,773 — Railroad, utilities and energy 57,739 62,471 — 62,471 — Finance and financial products 11,951 12,363 — 11,887 476 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 11,854 12,484 — 12,484 — Railroad, utilities and energy 55,306 62,802 — 62,802 — Finance and financial products 12,730 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 each of the three years ending December 31, 2015 follow (in millions). Investments Investments Net Balance at December 31, 2012 $ 652 $ 15,785 $ (7,847 ) Gains (losses) included in: Earnings 312 522 2,652 Other comprehensive income (14 ) 3,177 (1 ) Regulatory assets and liabilities — — 1 Dispositions and settlements (578 ) (31 ) (60 ) Transfers into/out of Level 3 — (1,495 ) — Balance at December 31, 2013 372 17,958 (5,255 ) Gains (losses) included in: Earnings — — 524 Other comprehensive income 13 1,373 — Regulatory assets and liabilities — — 5 Acquisitions — 3,000 1 Dispositions and settlements (2 ) — 1 Transfers into/out of Level 3 (375 ) (335 ) (35 ) Balance at December 31, 2014 8 21,996 (4,759 ) Gains (losses) included in: Earnings — — 1,080 Other comprehensive income (2 ) (593 ) (7 ) Regulatory assets and liabilities — — (19 ) Acquisitions 101 — — Dispositions and settlements (7 ) — (83 ) Transfers into/out of Level 3 — — 3 Balance at December 31, 2015 $ 100 $ 21,403 $ (3,785 ) Gains and losses included in earnings are included as components of investment gains/losses, derivative gains/losses and other revenues, as appropriate and are primarily related to changes in the values of derivative contracts and settlement transactions. Gains and losses included in other comprehensive income are primarily the net change in unrealized appreciation of investments and the reclassification of investment appreciation in net earnings, as appropriate in our Consolidated Statements of Comprehensive Income. In 2013, we transferred the fair value measurements for the GS warrants and GE warrants out of Level 3 because we concluded that the unobservable inputs were no longer significant. Quantitative information as of December 31, 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 Techniques Unobservable Inputs Weighted Other investments: Preferred stocks $ 14,822 Discounted cash flow Expected duration 6 years Discount for transferability 134 basis points Warrants 6,580 Warrant pricing model Discount for transferability 7% Net derivative liabilities: Equity index put options 3,552 Option pricing model Volatility 21% Credit default 284 Discounted cash flow Credit spreads 31 basis points Other investments consist of perpetual 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. The methods we use to value these contracts are those that we believe market participants would use in determining exchange prices with respect to our contracts. We value equity index put option contracts based on the Black-Scholes option valuation model. Inputs to this model include index price, contract duration and 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	12 Months Ended
	Dec. 31, 2015
Equity [Abstract]
Common stock	(19) Common stock Changes in Berkshire’s issued, treasury and outstanding common stock during the three years ending December 31, 2015 are shown in the table below. Class A, $5 Par Value Class B, $0.0033 Par Value Issued Treasury Outstanding Issued Treasury Outstanding Balance at December 31, 2012 904,528 (9,573 ) 894,955 1,123,393,956 (1,408,484 ) 1,121,985,472 Conversions of Class A common stock to (35,912 ) — (35,912 ) 55,381,136 — 55,381,136 Balance at December 31, 2013 868,616 (9,573 ) 859,043 1,178,775,092 (1,408,484 ) 1,177,366,608 Conversions of Class A common stock to (30,597 ) — (30,597 ) 47,490,158 — 47,490,158 Treasury shares acquired — (2,107 ) (2,107 ) — (1,278 ) (1,278 ) 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 (17,917 ) — (17,917 ) 27,601,348 — 27,601,348 Balance at December 31, 2015 820,102 (11,680 ) 808,422 1,253,866,598 (1,409,762 ) 1,252,456,836 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 1,643,393 shares outstanding as of December 31, 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. 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 over the last three years. However, on June 30, 2014, we exchanged approximately 1.62 million shares of GHC common stock for WPLG, whose assets included 2,107 shares of Berkshire Hathaway Class A Common Stock and 1,278 shares of Class B Common Stock, which are included in treasury stock.

Accumulated other comprehensive

Accumulated other comprehensive income	12 Months Ended
	Dec. 31, 2015
Equity [Abstract]
Accumulated other comprehensive income	(20) Accumulated other comprehensive income A summary of the net changes in after-tax accumulated other comprehensive income attributable to Berkshire Hathaway shareholders and significant amounts reclassified out of accumulated other comprehensive income for each of the three years ending December 31, 2015 follows (in millions). Unrealized Foreign Prior service Other Accumulated Balance at December 31, 2012 $ 29,254 $ (120 ) $ (1,601 ) $ (33 ) $ 27,500 Other comprehensive income, net before reclassifications 16,379 25 1,534 106 18,044 Reclassifications from accumulated other comprehensive income (1,591 ) (31 ) 114 10 (1,498 ) Transactions with noncontrolling interests — (20 ) (1 ) — (21 ) Balance at December 31, 2013 44,042 (146 ) 46 83 44,025 Other comprehensive income, net before reclassifications 3,778 (1,877 ) (1,130 ) 31 802 Reclassifications from accumulated other comprehensive income (2,184 ) 66 45 (22 ) (2,095 ) Balance at December 31, 2014 45,636 (1,957 ) (1,039 ) 92 42,732 Other comprehensive income, net before reclassifications (5,522 ) (2,027 ) 191 (112 ) (7,470 ) Reclassifications from accumulated other comprehensive income (1,516 ) 128 86 22 (1,280 ) Balance at December 31, 2015 $ 38,598 $ (3,856 ) $ (762 ) $ 2 $ 33,982 Reclassifications from other comprehensive income into net earnings: Year ending December 31, 2013: Investment gains/losses: Insurance and other $ (2,382 ) $ — $ — $ — $ (2,382 ) Finance and financial products (65 ) — — — (65 ) Other — (31 ) 167 17 153 Reclassifications before income taxes (2,447 ) (31 ) 167 17 (2,294 ) Applicable income taxes (856 ) — 53 7 (796 ) $ (1,591 ) $ (31 ) $ 114 $ 10 $ (1,498 ) Year ending December 31, 2014: Investment gains/losses: Insurance and other $ (3,288 ) $ — $ — $ — $ (3,288 ) Finance and financial products (72 ) — — — (72 ) Other — 75 58 (39 ) 94 Reclassifications before income taxes (3,360 ) 75 58 (39 ) (3,266 ) Applicable income taxes (1,176 ) 9 13 (17 ) (1,171 ) $ (2,184 ) $ 66 $ 45 $ (22 ) $ (2,095 ) Year ending December 31, 2015: Investment gains/losses: Insurance and other $ (2,391 ) $ 197 $ — $ — $ (2,194 ) Finance and financial products 59 — — — 59 Other — — 129 35 164 Reclassifications before income taxes (2,332 ) 197 129 35 (1,971 ) Applicable income taxes (816 ) 69 43 13 (691 ) $ (1,516 ) $ 128 $ 86 $ 22 $ (1,280 )

Pension plans

Pension plans	12 Months Ended
	Dec. 31, 2015
Compensation and Retirement Disclosure [Abstract]
Pension plans	(21) Pension plans Several of our subsidiaries sponsor defined benefit pension plans covering certain employees. Benefits under the plans are generally based on years of service and compensation, although benefits under certain plans are based on years of service and fixed benefit rates. Our subsidiaries may make contributions to the plans to meet regulatory requirements and may also make discretionary contributions. The components of net periodic pension expense for each of the three years ending December 31, 2015 are as follows (in millions). 2015 2014 2013 Service cost $ 266 $ 230 $ 254 Interest cost 591 629 547 Expected return on plan assets (782 ) (772 ) (634 ) Amortization of actuarial losses and other 179 102 225 Net periodic pension expense $ 254 $ 189 $ 392 The accumulated benefit obligation is the actuarial present value of benefits earned based on service and compensation prior to the valuation date. The projected benefit obligation (“PBO”) is the actuarial present value of benefits earned based upon service and compensation prior to the valuation date and, if applicable, includes assumptions regarding future compensation levels. Benefit obligations under qualified U.S. defined benefit pension plans are funded through assets held in trusts. Pension obligations under certain non-U.S. plans and non-qualified U.S. plans are unfunded and the aggregate PBO of such plans was approximately $1.2 billion as of December 31, 2015 and 2014. Reconciliations of the changes in plan assets and PBOs related to BHE’s pension plans and all other pension plans for each of the two years ending December 31, 2015 are in the following tables (in millions). The costs of pension plans covering employees of certain regulated subsidiaries of BHE are generally recoverable through the regulated rate making process. 2015 2014 BHE All other Consolidated BHE All other Consolidated Benefit obligations Accumulated benefit obligation at end of year $ 4,797 $ 9,264 $ 14,061 $ 5,105 $ 9,522 $ 14,627 PBO at beginning of year $ 5,398 $ 10,489 $ 15,887 $ 5,006 $ 8,892 $ 13,898 Service cost 57 209 266 60 170 230 Interest cost 200 391 591 226 403 629 Benefits paid (316 ) (518 ) (834 ) (310 ) (524 ) (834 ) Business acquisitions — 165 165 — 11 11 Actuarial (gains) or losses and other (263 ) (553 ) (816 ) 416 1,537 1,953 PBO at end of year $ 5,076 $ 10,183 $ 15,259 $ 5,398 $ 10,489 $ 15,887 Plan assets Plan assets at beginning of year $ 5,086 $ 8,280 $ 13,366 $ 4,888 $ 8,389 $ 13,277 Employer contributions 90 116 206 126 122 248 Benefits paid (316 ) (518 ) (834 ) (310 ) (524 ) (834 ) Actual return on plan assets 31 80 111 525 338 863 Business acquisitions — 167 167 — 1 1 Other (126 ) (59 ) (185 ) (143 ) (46 ) (189 ) Plan assets at end of year $ 4,765 $ 8,066 $ 12,831 $ 5,086 $ 8,280 $ 13,366 Funded status – net liability $ 311 $ 2,117 $ 2,428 $ 312 $ 2,209 $ 2,521 Weighted average interest rate assumptions used in determining projected benefit obligations and net periodic pension expense were as follows. 2015 2014 2013 Applicable to pension benefit obligations: Discount rate 4.1 % 3.8 % 4.6 % Expected long-term rate of return on plan assets 6.5 6.7 6.7 Rate of compensation increase 3.4 3.4 3.5 Discount rate applicable to net periodic pension expense 3.8 4.6 4.1 Benefits payments expected over the next ten years are as follows (in millions): 2016 – $919; 2017 – $879; 2018 – $889; 2019 – $901; 2020 – $912; and 2021 to 2025 – $4,560. Sponsoring subsidiaries expect to contribute $199 million to defined benefit pension plans in 2016. The funded status of our pension plans is recognized in our Consolidated Balance Sheets as follows (in millions). December 31, 2015 2014 Accounts payable, accruals and other liabilities $ 2,484 $ 2,550 Losses and loss adjustment expenses 400 332 Other assets (456 ) (361 ) $ 2,428 $ 2,521 Fair value measurements of plan assets as of December 31, 2015 and 2014 follow (in millions). Total Quoted Prices Significant Significant December 31, 2015 Cash and equivalents $ 839 $ 544 $ 295 $ — Equity securities 7,319 7,305 14 — Government obligations 786 726 60 — Other fixed maturity securities 990 87 903 — Investment funds and other 2,897 357 2,200 340 $ 12,831 $ 9,019 $ 3,472 $ 340 December 31, 2014 Cash and equivalents $ 482 $ 250 $ 232 $ — Equity securities 7,950 7,739 211 — Government obligations 811 701 110 — Other fixed maturity securities 908 67 841 — Investment funds and other 3,215 595 2,287 333 $ 13,366 $ 9,352 $ 3,681 $ 333 Refer to Note 18 for a discussion of the three levels in the hierarchy of fair values. Plan assets measured at fair value with significant unobservable inputs (Level 3) for the years ending December 31, 2015 and 2014 consisted primarily of real estate and limited partnership interests. Plan assets are generally invested with the long-term objective of producing earnings to adequately cover expected benefit obligations, while assuming a prudent level of risk. Allocations may change as a result of changing market conditions and investment opportunities. The expected rates of return on plan assets reflect subjective assessments of expected invested asset returns over a period of several years. Generally, past investment returns are not given significant consideration when establishing assumptions for expected long-term rates of return on plan assets. Actual experience will differ from the assumed rates. A reconciliation of the pre-tax accumulated other comprehensive income (loss) related to defined benefit pension plans for each of the two years ending December 31, 2015 follows (in millions). 2015 2014 Balance at beginning of year $ (1,617 ) $ 86 Amount included in net periodic pension expense 129 58 Gains (losses) current period and other 295 (1,761 ) Balance at end of year $ (1,193 ) $ (1,617 ) Several of our subsidiaries also sponsor defined contribution retirement plans, such as 401(k) or profit sharing plans. Employee contributions are subject to regulatory limitations and the specific plan provisions. Several plans provide for employer matching contributions up to levels specified in the plans and provide for additional discretionary contributions as determined by management. Employer contributions expensed with respect to our defined contribution plans were $739 million, $737 million and $690 million for the years ending December 31, 2015, 2014 and 2013, respectively.

Contingencies and Commitments

Contingencies and Commitments	12 Months Ended
	Dec. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
Contingencies and Commitments	(22) Contingencies and Commitments We are parties in a variety of legal actions that routinely arise out of the normal course of business, including legal actions seeking to establish liability directly through insurance contracts or indirectly through reinsurance contracts issued by Berkshire subsidiaries. Plaintiffs occasionally seek punitive or exemplary damages. We do not believe that such normal and routine litigation will have a material effect on our financial condition or results of operations. Berkshire and certain of its subsidiaries are also involved in other kinds of legal actions, some of which assert or may assert claims or seek to impose fines and penalties. We believe that any liability that may arise as a result of other pending legal actions will not have a material effect on our consolidated financial condition or results of operations. We lease certain manufacturing, warehouse, retail and office facilities as well as certain equipment. Rent expense for all operating leases was $1,516 million in 2015, $1,484 million in 2014 and $1,396 million in 2013. Future minimum rental payments or operating leases having initial or remaining non-cancellable terms in excess of one year are as follows. Amounts are in millions. 2016 2017 2018 2019 2020 After Total $1,347 $ 1,187 $ 1,012 $ 884 $ 796 $ 3,512 $ 8,738 Our subsidiaries regularly make commitments in the ordinary course of business to purchase goods and services used in their businesses. The most significant of these relate to our railroad, utilities and energy businesses and our fractional aircraft ownership business. As of December 31, 2015, future purchase commitments under such arrangements are expected to be paid as follows: $12.2 billion in 2016, $4.8 billion in 2017, $3.8 billion in 2018, $3.1 billion in 2019, $2.3 billion in 2020 and $13.4 billion after 2020. On August 8, 2015, Berkshire entered into a definitive agreement with Precision Castparts Corp. (“PCC”) to acquire all outstanding PCC shares of common stock for $235 per share in cash. Following the receipt of shareholder approval and all required regulatory approvals, the acquisition was completed on January 29, 2016. The aggregate consideration paid was approximately $32.7 billion, which included the value of PCC shares already owned by Berkshire on August 8, 2015. We funded the acquisition with a combination of existing cash balances and from the proceeds from a short-term credit facility. 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. Given the proximity of the PCC acquisition date to the date these Consolidated Financial Statements were issued, it was impracticable to provide an initial estimate of the fair values of identifiable assets acquired, liabilities assumed and residual goodwill or proforma information. We expect to provide disclosures of preliminary fair values of identified assets acquired, liabilities assumed and proforma information, if material, in our interim Consolidated Financial Statements for the period ending March 31, 2016. We expect that goodwill arising from this acquisition will be considerable and that such goodwill will not be amortizable for income tax purposes. PCC’s most recently published financial statements were for the six month period ending September 27, 2015. For the trailing twelve months ending September 27, 2015, PCC’s consolidated revenues and net earnings available to its shareholders were approximately $9.7 billion and $1.3 billion, respectively. On January 8, 2016, Berkshire entered into a $10 billion revolving credit agreement, which expires January 6, 2017. The agreement has a variable interest rate based on the Prime Rate, or a spread above either the Federal Funds Rate or LIBOR, at Berkshire’s option. Borrowings under the credit agreement are unsecured and there are no materially restrictive covenants. In connection with the completion of the PCC acquisition, Berkshire borrowed $10 billion under the credit agreement. On November 13, 2014, Berkshire entered into a definitive agreement with The Procter & Gamble Company (“P&G”) to 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, we will receive a recapitalized Duracell Company, which is expected to include approximately $1.7 billion in cash at closing, in exchange for shares of P&G common stock currently held by Berkshire subsidiaries which had a fair value at December 31, 2015 of approximately $4.2 billion. The transaction is currently expected to close on February 29, 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 December 31, 2015, the aggregate amount of Berkadia commercial paper outstanding was $2.47 billion. Pursuant to the terms of shareholder agreements with noncontrolling shareholders in our less than wholly-owned subsidiaries, we may be obligated to acquire their equity ownership interests. If we had acquired all outstanding noncontrolling interests as of December 31, 2015, we estimate the cost would have been approximately $4.3 billion. However, the timing and the amount of any such future payments that might be required are contingent on future actions of the noncontrolling owners. In 2013, we acquired substantially all of the outstanding common stock of Marmon held by noncontrolling shareholders and all of the common stock of IMC International Metalworking Companies B.V. held by the noncontrolling shareholders. The aggregate consideration for such interests was approximately $3.5 billion, of which $2.3 billion was paid in 2013 and $1.2 billion was paid in 2014. These transactions were accounted for as acquisitions of noncontrolling interests. The differences between the consideration paid and the carrying amounts of these noncontrolling interests were recorded as reductions in Berkshire’s shareholders’ equity and aggregated approximately $1.8 billion in 2013.

Business segment data

Business segment data	12 Months Ended
	Dec. 31, 2015
Segment Reporting [Abstract]
Business segment data	(23) Business segment data Our operating businesses include a large and diverse group of insurance, finance, manufacturing, service and retailing businesses. Our reportable business segments are organized in a manner that reflects how management views those business activities. Certain businesses have been grouped together for segment reporting based upon similar products or product lines, marketing, selling and distribution characteristics, even though those business units are operated under separate local management. The tabular information that follows shows data of reportable segments reconciled to amounts reflected in our Consolidated Financial Statements. Intersegment transactions are not eliminated from segment results when management considers those transactions in assessing the results of the respective segments. Furthermore, our management does not consider investment and derivative gains/losses or amortization of purchase accounting adjustments related to Berkshire’s acquisitions in assessing the performance of reporting units. Collectively, these items are included in reconciliations of segment amounts to consolidated amounts. Business Identity Business Activity GEICO Underwriting private passenger automobile insurance mainly by direct response methods General Re Underwriting excess-of-loss, quota-share and facultative reinsurance worldwide Berkshire Hathaway Reinsurance Group Underwriting excess-of-loss and quota-share reinsurance for insurers and reinsurers worldwide Berkshire Hathaway Primary Group Underwriting multiple lines of property and casualty insurance policies for primarily commercial accounts BNSF Operates one of the largest railroad systems in North America Berkshire Hathaway Energy Regulated electric and gas utility, including power generation and distribution activities and real estate brokerage activities Manufacturing Manufacturers of numerous products including industrial, consumer and building products McLane Company Wholesale distribution of groceries and non-food items Service and retailing Providers of numerous services including fractional aircraft ownership programs, aviation pilot training, electronic components distribution and various retailing businesses, including automotive dealerships Finance and financial products Manufactured housing and related consumer financing; transportation equipment, manufacturing and leasing; and furniture leasing A disaggregation of our consolidated data for each of the three most recent years is presented in the tables which follow (in millions). Revenues Earnings before income taxes 2015 2014 2013 2015 2014 2013 Operating Businesses: Insurance group: Underwriting: GEICO $ 22,718 $ 20,496 $ 18,572 $ 460 $ 1,159 $ 1,127 General Re 5,975 6,264 5,984 132 277 283 Berkshire Hathaway Reinsurance Group 7,207 10,116 8,786 421 606 1,294 Berkshire Hathaway Primary Group 5,394 4,377 3,342 824 626 385 Investment income 4,562 4,370 4,735 4,550 4,357 4,713 Total insurance group 45,856 45,623 41,419 6,387 7,025 7,802 BNSF 21,967 23,239 22,014 6,775 6,169 5,928 Berkshire Hathaway Energy 18,231 17,614 12,743 2,851 2,711 1,806 Manufacturing 36,136 36,773 34,258 4,893 4,811 4,205 McLane Company 48,223 46,640 45,930 502 435 486 Service and retailing 23,466 14,276 13,284 1,720 1,546 1,469 Finance and financial products 6,964 6,526 6,110 2,086 1,839 1,564 200,843 190,691 175,758 25,214 24,536 23,260 Reconciliation to consolidated amount: Investment and derivative gains/losses 10,347 4,081 6,673 10,347 4,081 6,673 Interest expense, not allocated to segments — — — (374 ) (313 ) (303 ) Investments in Kraft Heinz 730 694 146 730 694 146 Corporate, eliminations and other (1,099 ) (793 ) (427 ) (971 ) (893 ) (980 ) $ 210,821 $ 194,673 $ 182,150 $ 34,946 $ 28,105 $ 28,796 Interest expense Income tax expense 2015 2014 2013 2015 2014 2013 Operating Businesses: Insurance group $ — $ — $ — $ 1,475 $ 1,768 $ 2,083 BNSF 928 833 729 2,527 2,300 2,135 Berkshire Hathaway Energy 1,830 1,623 1,139 450 589 130 Manufacturing 50 69 70 1,548 1,544 1,403 McLane Company 13 14 12 195 169 178 Service and retailing 40 11 21 651 576 557 Finance and financial products 384 463 529 708 597 556 3,245 3,013 2,500 7,554 7,543 7,042 Reconciliation to consolidated amount: Investment and derivative gains/losses — — — 3,622 760 2,334 Interest expense, not allocated to segments 374 313 303 (131 ) (110 ) (106 ) Investments in Kraft Heinz — — — (111 ) 41 51 Corporate, eliminations and other (104 ) (73 ) (2 ) (402 ) (299 ) (370 ) $ 3,515 $ 3,253 $ 2,801 $ 10,532 $ 7,935 $ 8,951 Capital expenditures Depreciation 2015 2014 2013 2015 2014 2013 Operating Businesses: Insurance group $ 115 $ 94 $ 89 $ 77 $ 69 $ 58 BNSF 5,651 5,243 3,918 1,932 1,804 1,655 Berkshire Hathaway Energy 5,876 6,555 4,307 2,451 2,177 1,577 Manufacturing 1,292 1,324 1,037 938 943 1,061 McLane Company 338 241 225 161 159 159 Service and retailing 574 591 488 504 461 413 Finance and financial products 2,236 1,137 1,023 610 602 495 $ 16,082 $ 15,185 $ 11,087 $ 6,673 $ 6,215 $ 5,418 Goodwill Identifiable assets 2015 2014 2015 2014 2013 Operating Businesses: Insurance group: GEICO $ 1,471 $ 1,370 $ 48,291 $ 45,439 $ 39,568 General Re 13,527 13,527 26,478 28,692 29,956 Berkshire Hathaway Reinsurance and Primary Groups 538 650 144,682 151,301 138,480 Total insurance group 15,536 15,547 219,451 225,432 208,004 BNSF 14,845 14,819 66,613 62,840 59,784 Berkshire Hathaway Energy 9,333 9,599 74,221 71,285 61,991 Manufacturing 14,833 14,818 34,141 34,509 34,100 McLane Company 656 657 5,871 5,419 5,209 Service and retailing 6,163 3,937 16,299 11,303 10,051 Finance and financial products 1,342 1,337 37,621 32,158 31,879 $ 62,708 $ 60,714 454,217 442,946 411,018 Reconciliation to consolidated amount: Corporate and other 35,332 22,207 16,595 Goodwill 62,708 60,714 57,011 $ 552,257 $ 525,867 $ 484,624 Premiums written and earned by the property/casualty and life/health insurance businesses are summarized below (in millions). Property/Casualty Life/Health 2015 2014 2013 2015 2014 2013 Premiums Written: Direct $ 30,544 $ 27,541 $ 24,292 $ 821 $ 879 $ 931 Assumed 7,049 9,889 7,339 5,187 5,030 5,437 Ceded (877 ) (839 ) (720 ) (57 ) (67 ) (69 ) $ 36,716 $ 36,591 $ 30,911 $ 5,951 $ 5,842 $ 6,299 Premiums Earned: Direct $ 29,608 $ 26,389 $ 23,267 $ 821 $ 879 $ 931 Assumed 6,584 9,872 7,928 5,192 5,030 5,425 Ceded (854 ) (850 ) (797 ) (57 ) (67 ) (70 ) $ 35,338 $ 35,411 $ 30,398 $ 5,956 $ 5,842 $ 6,286 Insurance premiums written by geographic region (based upon the domicile of the insured or reinsured) are summarized below. Dollars are in millions. Property/Casualty Life/Health 2015 2014 2013 2015 2014 2013 United States $ 31,171 $ 31,362 $ 25,704 $ 3,247 $ 3,402 $ 3,934 Asia Pacific 3,472 1,953 2,353 673 651 420 Western Europe 1,638 2,424 2,234 1,263 1,135 1,339 All other 435 852 620 768 654 606 $ 36,716 $ 36,591 $ 30,911 $ 5,951 $ 5,842 $ 6,299 Consolidated sales and service revenues in 2015, 2014 and 2013 were $112.4 billion, $102.2 billion and $97.6 billion, respectively. In 2015, approximately 87% of such revenues were attributable to the United States compared to approximately 85% in 2014 and 2013. The remainder of sales and service revenues were primarily in Europe, Canada and the Asia Pacific. In each of the three years ending December 31, 2015, consolidated sales and service revenues included sales of approximately $13 billion to Wal-Mart Stores, Inc. Approximately 95% of our revenues in 2015 and 96% of our revenues in 2014 and 2013 from railroad, utilities and energy businesses were in the United States. At December 31, 2015, approximately 89% of our consolidated net property, plant and equipment was located in the United States with the remainder primarily in Europe and Canada.

Quarterly data

Quarterly data	12 Months Ended
	Dec. 31, 2015
Quarterly Financial Information Disclosure [Abstract]
Quarterly data	(24) Quarterly data A summary of revenues and earnings by quarter for each of the last two years is presented in the following table. This information is unaudited. Dollars are in millions, except per share amounts. 1 st 2 nd 3 rd 4 th 2015 Revenues $ 48,644 $ 51,368 $ 58,989 $ 51,820 Net earnings attributable to Berkshire shareholders * 5,164 4,013 9,428 5,478 Net earnings attributable to Berkshire shareholders per equivalent Class A common share 3,143 2,442 5,737 3,333 2014 Revenues $ 45,453 $ 49,762 $ 51,199 $ 48,259 Net earnings attributable to Berkshire shareholders * 4,705 6,395 4,617 4,155 Net earnings attributable to Berkshire shareholders per equivalent Class A common share 2,862 3,889 2,811 2,529 * Includes investment gains/losses, other-than-temporary impairment losses on investments and derivative gains/losses. Derivative gains/losses include significant amounts related to non-cash changes in the fair value of long-term contracts arising from short-term changes in equity prices, interest rates and foreign currency rates, among other factors. After-tax investment and derivative gains/losses for the periods presented above are as follows (in millions): 1 st 2 nd 3 rd 4 th Investment and derivative gains/losses – 2015 $ 920 $ 123 $ 4,877 $ 805 Investment and derivative gains/losses – 2014 1,172 2,064 (107 ) 192

Condensed Financial Information

Condensed Financial Information	12 Months Ended
	Dec. 31, 2015
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
Condensed Financial Information	(Parent Company) Condensed Financial Information (Dollars in millions) Schedule I Balance Sheets December 31, 2015 2014 Assets: Cash and cash equivalents $ 10,609 $ 9,449 Investments in fixed maturity and equity securities 112 152 Investments in and advances to/from consolidated subsidiaries 233,977 227,615 Investments in The Kraft Heinz Company 23,424 11,660 Other assets 1 51 $ 268,123 $ 248,927 Liabilities and Shareholders’ Equity: Accounts payable, accrued interest and other liabilities $ 111 $ 100 Income taxes, principally deferred 2,663 343 Notes payable and other borrowings 9,799 8,314 12,573 8,757 Berkshire Hathaway shareholders’ equity 255,550 240,170 $ 268,123 $ 248,927 Statements of Earnings and Comprehensive Income Year ended December 31, 2015 2014 2013 Income items: From consolidated subsidiaries: Dividends $ 10,519 $ 4,969 $ 6,158 Undistributed earnings 8,508 14,496 13,657 19,027 19,465 19,815 Investment gains/losses 6,854 — — Other income 841 758 229 26,722 20,223 20,044 Cost and expense items: General and administrative 73 (1 ) 94 Interest expense 302 236 228 Income taxes 2,264 116 246 2,639 351 568 Net earnings attributable to Berkshire Hathaway shareholders 24,083 19,872 19,476 Other comprehensive income attributable to Berkshire Hathaway shareholders (8,750 ) (1,293 ) 16,546 Comprehensive income attributable to Berkshire Hathaway shareholders $ 15,333 $ 18,579 $ 36,022 See Note to Condensed Financial Information BERKSHIRE HATHAWAY INC. (Parent Company) Condensed Financial Information (Dollars in millions) Schedule I (continued) Statements of Cash Flows Year ended December 31, 2015 2014 2013 Cash flows from operating activities: Net earnings attributable to Berkshire Hathaway shareholders $ 24,083 $ 19,872 $ 19,476 Adjustments to reconcile net earnings to cash flows from operating activities: Investment gains/losses (6,854 ) — — Undistributed earnings of subsidiaries (8,508 ) (14,496 ) (13,657 ) Non-cash dividends from subsidiaries (3,938 ) — — Income taxes payable 2,227 136 396 Other 222 (75 ) 112 Net cash flows from operating activities 7,232 5,437 6,327 Cash flows from investing activities: Investments in The Kraft Heinz Company (5,258 ) — (12,250 ) Investments in and advances to/repayments from subsidiaries (2,274 ) 1,673 (433 ) Net cash flows from investing activities (7,532 ) 1,673 (12,683 ) Cash flows from financing activities: Proceeds from borrowings 3,165 832 2,611 Repayments of borrowings (1,775 ) (792 ) (2,656 ) Acquisitions of noncontrolling interests (10 ) (1,231 ) (836 ) Other 80 118 92 Net cash flows from financing activities 1,460 (1,073 ) (789 ) Increase (decrease) in cash and cash equivalents 1,160 6,037 (7,145 ) Cash and cash equivalents at beginning of year 9,449 3,412 10,557 Cash and cash equivalents at end of year $ 10,609 $ 9,449 $ 3,412 Other cash flow information: Income taxes paid $ 3,180 $ 2,512 $ 4,080 Interest paid 206 233 205 Non-cash investments in subsidiaries 3,938 — — Note to Condensed Financial Information On June 7, 2013, Berkshire Hathaway Inc. (“Berkshire”) invested $12.25 billion in H.J. Heinz Holding Corporation (“Heinz Holding”), an entity formed to acquire H.J. Heinz Company. Berkshire’s investments consisted of common stock and warrants (representing about 52.5% of Heinz Holding common stock) and cumulative compounding preferred stock with a liquidation preference of $8 billion. Berkshire accounts for the investments in common stock and warrants under the equity method and the preferred stock at cost. In 2015, Heinz Holding and Kraft Foods Group, Inc. completed a merger, and Heinz Holding was renamed as The Kraft Heinz Company (“Kraft Heinz”). In connection with the Kraft Heinz merger, Berkshire exercised the common stock warrants and acquired additional shares of Kraft Heinz common stock for approximately $5.3 billion. Kraft Heinz also issued additional common stock to Kraft Food holders which reduced Berkshire’s ownership 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, Berkshire recorded a non-cash pre-tax holding gain of approximately $6.8 billion in 2015. 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. Notes payable and borrowings at December 31, 2015 mature over the next five years as follows: 2016—$1,051 million; 2017—$1,143 million; 2018—$802 million; 2019—$755 million and 2020—$2 million. Berkshire guarantees debt obligations of certain of its subsidiaries, which as of December 31, 2015, totaled approximately $14.0 billion. Berkshire’s guarantee of subsidiary debt is an absolute, unconditional and irrevocable guarantee for the full and prompt payment when due of all present and future payment obligations. Berkshire also provides guarantees in connection with long-term equity index put option and credit default contracts entered into by a subsidiary. The estimated fair value of liabilities recorded under such contracts was approximately $3.8 billion as of December 31, 2015. The amount of subsidiary payments under these contracts, if any, is contingent upon future events and will not be fully known for several years. On January 8, 2016, Berkshire entered into a $10 billion revolving credit agreement, which expires on January 6, 2017. On January 29, 2016, Berkshire acquired all of the outstanding common stock of Precision Castparts Corp. for cash consideration of approximately $32.7 billion. The acquisition was funded with a combination of cash on hand, advances from wholly-owned subsidiaries and $10 billion borrowed under the aforementioned credit agreement.

Significant accounting polici33

Significant accounting policies and practices (Policies)	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
Nature of operations and basis of consolidation	(a) Nature of operations and basis of consolidation Berkshire Hathaway Inc. (“Berkshire”) is a holding company owning subsidiaries engaged in a number of diverse business activities, including insurance and reinsurance, freight rail transportation, utilities and energy, manufacturing, service, retailing and finance. In these notes the terms “us,” “we,” or “our” refer to Berkshire and its consolidated subsidiaries. Further information regarding our reportable business segments is contained in Note 23. Significant business acquisitions completed over the past three years are discussed in Note 2. The accompanying Consolidated Financial Statements include the accounts of Berkshire consolidated with the accounts of all subsidiaries and affiliates in which we hold a controlling financial interest as of the financial statement date. Normally a controlling financial interest reflects ownership of a majority of the voting interests. We consolidate a variable interest entity (“VIE”) when we possess both the power to direct the activities of the VIE that most significantly impact its economic performance and we are either obligated to absorb the losses that could potentially be significant to the VIE or we hold the right to receive benefits from the VIE that could potentially be significant to the VIE. Intercompany accounts and transactions have been eliminated.
Use of estimates in preparation of financial statements	(b) Use of estimates in preparation of financial statements The preparation of our Consolidated Financial Statements in conformity with accounting principles generally accepted in the United States (“GAAP”) requires us to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the period. In particular, estimates of unpaid losses and loss adjustment expenses and related recoverables under reinsurance for property and casualty insurance are subject to considerable estimation error due to the inherent uncertainty in projecting ultimate claim amounts. In addition, estimates and assumptions associated with the amortization of deferred charges on retroactive reinsurance contracts, determinations of fair values of certain financial instruments and evaluations of goodwill and identifiable intangible assets for impairment require considerable judgment. Actual results may differ from the estimates used in preparing our Consolidated Financial Statements.
Cash and cash equivalents	(c) Cash and cash equivalents Cash equivalents consist of funds invested in U.S. Treasury Bills, money market accounts, demand deposits and other investments with a maturity of three months or less when purchased.
Investments	(d) Investments We determine the appropriate classification of investments in fixed maturity and equity securities at the acquisition date and re-evaluate the classification at each balance sheet date. Held-to-maturity investments are carried at amortized cost, reflecting the ability and intent to hold the securities to maturity. Trading investments are securities acquired with the intent to sell in the near term and are carried at fair value. All other securities are classified as available-for-sale and are carried at fair value with net unrealized gains or losses reported as a component of accumulated other comprehensive income. Substantially all of our investments in equity and fixed maturity securities are classified as available-for-sale. We utilize the equity method to account for investments when we possess the ability to exercise significant influence, but not control, over the operating and financial policies of the investee. The ability to exercise significant influence is presumed when an investor possesses more than 20% of the voting interests of the investee. This presumption may be overcome based on specific facts and circumstances that demonstrate that the ability to exercise significant influence is restricted. We apply the equity method to investments in common stock and to other investments when such other investments possess substantially identical subordinated interests to common stock. In applying the equity method, we record the investment at cost and subsequently increase or decrease the carrying amount of the investment by our proportionate share of the net earnings or losses and other comprehensive income of the investee. We record dividends or other equity distributions as reductions in the carrying value of the investment. In the event that net losses of the investee reduce the carrying amount to zero, additional net losses may be recorded if other investments in the investee are at-risk, even if we have not committed to provide financial support to the investee. Such additional equity method losses, if any, are based upon the change in our claim on the investee’s book value. Investment gains and losses arise when investments are sold (as determined on a specific identification basis) or are other-than-temporarily impaired. If a decline in the value of an investment below cost is deemed other than temporary, the cost of the investment is written down to fair value, with a corresponding charge to earnings. Factors considered in determining whether an impairment is other than temporary include: the financial condition, business prospects and creditworthiness of the issuer, the relative amount of the decline, our ability and intent to hold the investment until the fair value recovers and the length of time that fair value has been less than cost. With respect to an investment in a fixed maturity security, we recognize an other-than-temporary impairment if we (a) intend to sell or expect to be required to sell the security before its amortized cost is recovered or (b) do not expect to ultimately recover the amortized cost basis even if we do not intend to sell the security. Under scenario (a), we recognize losses in earnings and under scenario (b), we recognize the credit loss component in earnings and the difference between fair value and the amortized cost basis net of the credit loss in other comprehensive income.
Receivables, loans and finance receivables	(e) Receivables, loans and finance receivables Receivables of the insurance and other businesses are stated net of estimated allowances for uncollectible balances. Allowances for uncollectible balances are provided when it is probable counterparties or customers will be unable to pay all amounts due based on the contractual terms. Receivables are generally written off against allowances after all reasonable collection efforts are exhausted. Loans and finance receivables of the finance and financial products businesses are predominantly manufactured housing installment loans. Loans and finance receivables are stated at amortized cost based on our ability and intent to hold such loans and receivables to maturity and are stated net of allowances for uncollectible accounts. The carrying value of acquired loans represents acquisition costs, plus or minus origination and commitment costs paid or fees received, which together with acquisition premiums or discounts, are deferred and amortized as yield adjustments over the life of the loans. Substantially all of these loans are secured by real or personal property or other assets of the borrower. Allowances for credit losses from manufactured housing loans include estimates of losses on loans currently in foreclosure and losses on loans not currently in foreclosure. Estimates of losses on loans in foreclosure are based on historical experience and collateral recovery rates. Estimates of losses on loans not currently in foreclosure consider historical default rates, collateral recovery rates and prevailing economic conditions. Allowances for credit losses also incorporate the historical average time elapsed from the last payment until foreclosure. Loans in which payments are delinquent (with no grace period) are considered past due. Loans which are over 90 days past due or are in foreclosure are placed on nonaccrual status and interest previously accrued but not collected is reversed. Subsequent amounts received on the loans are first applied to the principal and interest owed for the most delinquent amount. Interest income accruals are resumed once a loan is less than 90 days delinquent. Loans in the foreclosure process are considered non-performing. Once a loan is in foreclosure, interest income is not recognized unless the foreclosure is cured or the loan is modified. Once a modification is complete, interest income is recognized based on the terms of the new loan. Loans that have gone through foreclosure are charged off when the collateral is sold. Loans not in foreclosure are evaluated for charge off based on individual circumstances concerning the future collectability of the loan and the condition of the collateral securing the loan.
Derivatives	(f) Derivatives We carry derivative contracts in our Consolidated Balance Sheets at fair value, net of reductions permitted under master netting agreements with counterparties. The changes in fair value of derivative contracts that do not qualify as hedging instruments for financial reporting purposes are recorded in earnings or by our regulated utilities businesses as regulatory assets or liabilities when recovery through regulated rates is probable.
Fair value measurements	(g) Fair value measurements As defined under GAAP, fair value is the price that would be received to sell an asset or paid to transfer a liability between market participants in the principal market or in the most advantageous market when no principal market exists. Adjustments to transaction prices or quoted market prices may be required in illiquid or disorderly markets in order to estimate fair value. Alternative valuation techniques may be appropriate under the circumstances to determine the value that would be received to sell an asset or paid to transfer a liability in an orderly transaction. Market participants are assumed to be independent, knowledgeable, able and willing to transact an exchange and not acting under duress. Our nonperformance or credit risk is considered in determining the fair value of liabilities. Considerable judgment may be required in interpreting market data used to develop the estimates of fair value. Accordingly, estimates of fair value presented herein are not necessarily indicative of the amounts that could be realized in a current or future market exchange.
Inventories	(h) Inventories Inventories consist of manufactured goods and goods acquired for resale. Manufactured inventory costs include raw materials, direct and indirect labor and factory overhead. Inventories are stated at the lower of cost or market. As of December 31, 2015, approximately 49% of our consolidated inventory cost was determined using the last-in-first-out (“LIFO”) method, 29% using the first-in-first-out (“FIFO”) method, and the remainder primarily using the average cost method. With respect to inventories carried at LIFO cost, the aggregate difference in value between LIFO cost and cost determined under the FIFO method was $715 million and $857 million as of December 31, 2015 and 2014, respectively.
Property, plant and equipment and leased assets	(i) Property, plant and equipment and leased assets Additions to property, plant and equipment used in operations and leased assets are recorded at cost and consist of major additions, improvements and betterments. With respect to constructed assets, all construction related material, direct labor and contract services as well as certain indirect costs are capitalized. Indirect costs include interest over the construction period. With respect to constructed assets of certain of our regulated utility and energy subsidiaries that are subject to authoritative guidance for regulated operations, capitalized costs also include an equity allowance for funds used during construction, which represents the cost of equity funds used to finance the construction of the regulated facilities. Also see Note 1(q). Normal repairs and maintenance and other costs that do not improve the property, extend the useful life or otherwise do not meet capitalization criteria are charged to expense as incurred. Rail grinding costs related to our railroad properties are expensed as incurred. Property, plant and equipment and leased assets are depreciated to estimated salvage value primarily using the straight-line method over estimated useful lives or mandated recovery periods as prescribed by regulatory authorities. Depreciation of assets of our regulated utilities and railroad is generally determined using group depreciation methods where rates are based on periodic depreciation studies approved by the applicable regulator. Under group depreciation, a single depreciation rate is applied to the gross investment in a particular class of property, despite differences in the service life or salvage value of individual property units within the same class. When our regulated utilities or railroad retires or sells a component of the assets accounted for using group depreciation methods, no gain or loss is recognized. Gains or losses on disposals of all other assets are recorded through earnings. Our businesses evaluate property, plant and equipment for impairment when events or changes in circumstances indicate that the carrying value of such assets may not be recoverable or the assets are being held for sale. Upon the occurrence of a triggering event, we assess whether the estimated undiscounted cash flows expected from the use of the asset and the residual value from the ultimate disposal of the asset exceeds the carrying value. If the carrying value exceeds the estimated recoverable amounts, we write down the asset to the estimated fair value. Impairment losses are included in earnings, except with respect to impairment of assets of our regulated utility and energy subsidiaries when the impacts of regulation are considered in evaluating the carrying value of regulated assets.
Goodwill and other intangible assets	(j) Goodwill and other intangible assets Goodwill represents the excess of the acquisition price of a business over the fair value of identifiable net assets of that business. We evaluate goodwill for impairment at least annually. When evaluating goodwill for impairment, we estimate the fair value of the reporting unit. There are several methods that may be used to estimate a reporting unit’s fair value, including market quotations, asset and liability fair values and other valuation techniques, including, but not limited to, discounted projected future net earnings or net cash flows and multiples of earnings. If the carrying amount of a reporting unit, including goodwill, exceeds the estimated fair value, then the identifiable assets and liabilities of the reporting unit are estimated at fair value as of the current testing date. The excess of the estimated fair value of the reporting unit over the current estimated fair value of net assets establishes the implied value of goodwill. The excess of the recorded goodwill over the implied goodwill value is charged to earnings as an impairment loss. Significant judgment is required in estimating the fair value of the reporting unit and performing goodwill impairment tests. Intangible assets with definite lives are amortized based on the estimated pattern in which the economic benefits are expected to be consumed or on a straight-line basis over their estimated economic lives. Intangible assets with definite lives are reviewed for impairment when events or changes in circumstances indicate that the carrying amount may not be recoverable. Intangible assets with indefinite lives are tested for impairment at least annually and when events or changes in circumstances indicate that it is more likely than not that the asset is impaired.
Revenue recognition	(k) Revenue recognition Insurance premiums for prospective property/casualty and health insurance and reinsurance are earned over the loss exposure or coverage period in proportion to the level of protection provided. In most cases, premiums are recognized as revenues ratably over the term of the contract with unearned premiums computed on a monthly or daily pro-rata basis. Premiums for retroactive property/casualty reinsurance policies are earned at the inception of the contracts, as all of the underlying loss events covered by these policies occurred in the past. Premiums for life reinsurance and annuity contracts are earned when due. Premiums earned are stated net of amounts ceded to reinsurers. For contracts containing experience rating provisions, premiums earned reflect estimated loss experience under the contracts. Sales revenues derive from the sales of manufactured products and goods acquired for resale. Revenues from sales are recognized upon passage of title to the customer, which generally coincides with customer pickup, product delivery or acceptance, depending on terms of the sales arrangement. Service revenues are recognized as the services are performed. Services provided pursuant to a contract are either recognized over the contract period or upon completion of the elements specified in the contract depending on the terms of the contract. Revenues related to the sales of fractional ownership interests in aircraft are recognized ratably over the term of the related management services agreement as the transfer of ownership interest in the aircraft is inseparable from the management services agreement. Leasing revenue is generally recognized ratably over the term of the lease, as a substantial portion of our leases are classified as operating leases. Operating revenues from the distribution and sale of electricity and natural gas to customers are recognized when the services are rendered or the energy is delivered. Revenues include unbilled as well as billed amounts. Rates charged are generally subject to federal and state regulation or established under contractual arrangements. When preliminary rates are permitted to be billed prior to final approval by the applicable regulator, certain revenue collected may be subject to refund and a liability for estimated refunds is recorded. Railroad transportation revenues are recognized based upon the proportion of service provided as of the balance sheet date. Customer incentives, which are primarily provided for shipping a specified cumulative volume or shipping to/from specific locations, are recorded as pro-rata reductions to revenue based on actual or projected future customer shipments. When using projected shipments, we rely on historic trends as well as economic and other indicators to estimate the recorded liability for customer incentives.
Losses and loss adjustment expenses	(l) Losses and loss adjustment expenses Liabilities for losses and loss adjustment expenses are established under property/casualty insurance and reinsurance contracts issued by our insurance subsidiaries for losses that have occurred as of the balance sheet date. The liabilities for losses and loss adjustment expenses are recorded at the estimated ultimate payment amounts, except that amounts arising from certain workers’ compensation reinsurance contracts are discounted. Estimated ultimate payment amounts are based upon (1) reports of losses from policyholders, (2) individual case estimates and (3) estimates of incurred but not reported losses. Provisions for losses and loss adjustment expenses are charged to earnings after deducting amounts recovered and estimates of recoverable amounts under ceded reinsurance contracts. Reinsurance contracts do not relieve the ceding company of its obligations to indemnify policyholders with respect to the underlying insurance and reinsurance contracts. The estimated liabilities of workers’ compensation claims assumed under certain reinsurance contracts are discounted based upon an annual discount rate of 4.5% for claims arising prior to January 1, 2003 and 1% for claims arising thereafter, consistent with discount rates used under insurance statutory accounting principles. The change in such reserve discounts, including the periodic discount accretion is included in earnings as a component of losses and loss adjustment expenses.
Deferred charges reinsurance assumed	(m) Deferred charges reinsurance assumed The excess, if any, of the estimated ultimate liabilities for claims and claim settlement costs over the premiums earned with respect to retroactive property/casualty reinsurance contracts is recorded as a deferred charge at inception of the contract. Deferred charges are subsequently amortized using the interest method over the expected claim settlement periods. Changes to the estimated timing or amount of future loss payments produce changes in unamortized deferred charges. Changes in such estimates are applied retrospectively and are included in insurance losses and loss adjustment expenses in the period of the change.
Insurance policy acquisition costs	(n) Insurance policy acquisition costs Incremental costs that are directly related to the successful acquisition of insurance contracts are capitalized, subject to ultimate recoverability, and are subsequently amortized to underwriting expenses as the related premiums are earned. Direct incremental acquisition costs include commissions, premium taxes, and certain other costs associated with successful efforts. All other underwriting costs are expensed as incurred. The recoverability of capitalized insurance policy acquisition costs generally reflects anticipation of investment income. The unamortized balances are included in other assets and were $1,920 million and $1,722 million at December 31, 2015 and 2014, respectively.
Life, annuity and health insurance benefits	(p) Life, annuity and health insurance benefits Liabilities for insurance benefits under life contracts are computed based upon estimated future investment yields, expected mortality, morbidity, and lapse or withdrawal rates and reflect estimates for future premiums and expenses under the contracts. These assumptions, as applicable, also include a margin for adverse deviation and may vary with the characteristics of the contract’s date of issuance, policy duration and country of risk. The interest rate assumptions used may vary by contract or jurisdiction and generally range from less than 1% to 7%. Annuity contracts are discounted based on the implicit rate of return as of the inception of the contracts and such interest rates generally range from less than 1% to 7%.
Regulated utilities and energy businesses	(q) Regulated utilities and energy businesses Certain energy subsidiaries prepare their financial statements in accordance with authoritative guidance for regulated operations, reflecting the economic effects of regulation from the ability to recover certain costs from customers and the requirement to return revenues to customers in the future through the regulated rate-setting process. Accordingly, certain costs are deferred as regulatory assets and obligations are accrued as regulatory liabilities. These assets and liabilities will be amortized into operating expenses and revenues over various future periods. Regulatory assets and liabilities are continually assessed for probable future inclusion in regulatory rates by considering factors such as applicable regulatory or legislative changes and recent rate orders received by other regulated entities. If future inclusion in regulatory rates ceases to be probable, the amount no longer probable of inclusion in regulatory rates is charged or credited to earnings (or other comprehensive income, if applicable) or returned to customers.
Foreign currency	(r) Foreign currency The accounts of our non-U.S. based subsidiaries are measured, in most instances, using the local currencies of the subsidiaries as the functional currencies. Revenues and expenses of these businesses are generally translated into U.S. Dollars at the average exchange rate for the period. Assets and liabilities are translated at the exchange rate as of the end of the reporting period. Gains or losses from translating the financial statements of foreign-based operations are included in shareholders’ equity as a component of accumulated other comprehensive income. Gains and losses arising from transactions denominated in a currency other than the functional currency of the reporting entity are included in earnings.
Income taxes	(s) Income taxes Berkshire files a consolidated federal income tax return in the United States, which includes our eligible subsidiaries. In addition, we file income tax returns in state, local and foreign jurisdictions as applicable. Provisions for current income tax liabilities are calculated and accrued on income and expense amounts expected to be included in the income tax returns for the current year. Income taxes reported in earnings also include deferred income tax provisions. Deferred income tax assets and liabilities are computed on differences between the financial statement bases and tax bases of assets and liabilities at the enacted tax rates. Changes in deferred income tax assets and liabilities that are associated with components of other comprehensive income are charged or credited directly to other comprehensive income. Otherwise, changes in deferred income tax assets and liabilities are included as a component of income tax expense. The effect on deferred income tax assets and liabilities attributable to changes in enacted tax rates are charged or credited to income tax expense in the period of enactment. Valuation allowances are established for certain deferred tax assets when realization is not likely. Assets and liabilities are established for uncertain tax positions taken or positions expected to be taken in income tax returns when such positions, in our judgment, do not meet a “more-likely-than-not” threshold based on the technical merits of the positions. Estimated interest and penalties related to uncertain tax positions are generally included as a component of income tax expense.
New accounting pronouncements adopted in 2015	(t) New accounting pronouncements adopted in 2015 In April 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2014-08 “Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity.” ASU 2014-08 requires that a disposal of components of an entity (or groups of components) be reported as discontinued operations if the disposal represents a strategic shift that will have a major effect on the reporting entity’s operations and financial results. ASU 2014-08 is effective for disposals of components occurring after December 15, 2014 and its adoption did not have a material effect on our Consolidated Financial Statements. In April 2015, the FASB 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 the 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. We adopted ASU 2015-03 as of December 31, 2015 and the impact was not material to our Consolidated Financial Statements.
New accounting pronouncements to be adopted subsequent to December 31, 2015	(u) New accounting pronouncements to be adopted subsequent to December 31, 2015 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 in accounting for revenues from contracts within its scope, including (a) identifying the contract, (b) identifying the performance obligations under the contract, (c) determining the transaction price, (d) allocating the transaction price to the identified performance obligations and (e) recognizing revenues as the identified performance obligations are satisfied. ASU 2014-09 also prescribes additional disclosures and financial statement presentations. ASU 2014-09 is currently effective for reporting periods beginning after December 15, 2017, with early adoption 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. Our evaluation of ASU 2014-09 is ongoing and not complete. Further, the FASB may issue interpretative guidance in the future, which may cause our evaluation to change. While we currently anticipate some relatively minor changes to revenue recognition for certain aspects of customer contracts, we currently do not anticipate ASU 2014-09 will have a material effect 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 changes in assumptions or methodologies for calculating such liabilities. ASU 2015-09 is effective for annual periods beginning after December 15, 2015 and interim periods beginning after December 15, 2016. We are currently evaluating the effect adopting this standard will have on our Consolidated Financial Statements. In January 2016, the FASB issued ASU 2016-01 “Financial Instruments—Recognition and Measurement of Financial Assets and Financial Liabilities.” Among its provisions, ASU 2016-01 generally requires that equity investments (excluding equity method investments) be measured at fair value with changes in fair value recognized in net income. ASU 2016-01 also modifies certain disclosure requirements related to financial assets and liabilities. Under existing GAAP, changes in fair value of available-for-sale equity investments are recorded in other comprehensive income. Given the magnitude of equity investments that we currently own, the adoption of ASU 2016-01 will likely have a significant impact on Berkshire’s periodic net earnings reported in the Consolidated Statement of Earnings. However, the adoption of ASU 2016-01 will not produce a significant impact on our comprehensive income or shareholders’ equity. ASU 2016-01 is effective for annual and interim periods beginning after December 15, 2017 with the cumulative effect of the adoption made to the balance sheet as of the date of adoption. Thus, the initial adoption will result in a reclassification of the related accumulated unrealized appreciation, net of applicable deferred income taxes, currently included in accumulated other comprehensive income to retained earnings, resulting in no impact on our comprehensive income or Berkshire shareholders’ equity.

Significant business acquisit34

Significant business acquisitions (Tables)	12 Months Ended
	Dec. 31, 2015
Business Combinations [Abstract]
Schedule of estimated fair values of assets acquired and liabilities assumed	The fair values of identified assets acquired and liabilities assumed and residual goodwill of Berkshire Hathaway Automotive and AltaLink at their respective acquisition dates are summarized as follows (in millions). Berkshire Hathaway AltaLink Cash and investments $ 1,274 $ 15 Inventories 1,219 — Property, plant and equipment 1,045 5,610 Goodwill 1,833 1,744 Other assets 1,269 300 Assets acquired $ 6,640 $ 7,669 Accounts payable, accruals and other liabilities $ 1,399 $ 1,090 Notes payable and other borrowings 1,129 3,851 Liabilities assumed $ 2,528 $ 4,941 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 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 per share amount). Pro forma data for 2015 was not materially different from the amounts reflected in the Consolidated Statement of Earnings. 2014 Revenues $ 203,514 Net earnings attributable to Berkshire Hathaway shareholders 20,048 Net earnings per equivalent Class A common share attributable to Berkshire Hathaway shareholders 12,199

Investments in fixed maturity35

Investments in fixed maturity securities (Tables)	12 Months Ended
	Dec. 31, 2015
Investments, Debt and Equity Securities [Abstract]
Schedule of investments in securities with fixed maturities	Investments in securities with fixed maturities as of December 31, 2015 and 2014 are summarized by type below (in millions). Amortized Unrealized Unrealized Fair December 31, 2015 U.S. Treasury, U.S. government corporations and agencies $ 3,425 $ 10 $ (8 ) $ 3,427 States, municipalities and political subdivisions 1,695 71 (2 ) 1,764 Foreign governments 11,327 226 (85 ) 11,468 Corporate bonds 7,323 632 (29 ) 7,926 Mortgage-backed securities 1,279 168 (5 ) 1,442 $ 25,049 $ 1,107 $ (129 ) $ 26,027 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). December 31, 2015 2014 Insurance and other $ 25,988 $ 27,397 Finance and financial products 39 239 $ 26,027 $ 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 December 31, 2015 are summarized below by contractual maturity dates. Actual maturities may differ from contractual maturities due to early call or prepayment rights held by issuers. Amounts are in millions. Due in one Due after one Due after five Due after Mortgage- Total Amortized cost $ 6,900 $ 12,483 $ 1,748 $ 2,639 $ 1,279 $ 25,049 Fair value 6,921 12,889 1,829 2,946 1,442 26,027

Investments in equity securit36

Investments in equity securities (Tables)	12 Months Ended
	Dec. 31, 2015
Investments, Debt and Equity Securities [Abstract]
Schedule of investments in equity securities	Investments in equity securities as of December 31, 2015 and 2014 are summarized based on the primary industry of the investee in the table below (in millions). Cost Basis Unrealized Unrealized Fair December 31, 2015 * Banks, insurance and finance $ 20,026 $ 27,965 $ (21 ) $ 47,970 Consumer products 6,867 18,022 (1 ) 24,888 Commercial, industrial and other 35,417 6,785 (3,238 ) 38,964 $ 62,310 $ 52,772 $ (3,260 ) $ 111,822 * Approximately 59% of the aggregate fair value was concentrated in the equity securities of four companies (American Express Company—$10.5 billion; Wells Fargo & Company—$27.2 billion; International Business Machines Corporation (“IBM”)—$11.2 billion; and The Coca-Cola Company—$17.2 billion). Cost Basis Unrealized Unrealized Fair 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—$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). December 31, 2015 2014 Insurance and other $ 110,212 $ 115,529 Railroad, utilities and energy * 1,238 881 Finance and financial products 372 1,060 $ 111,822 $ 117,470 * Included in other assets.

Other investments (Tables)

Other investments (Tables)	12 Months Ended
	Dec. 31, 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 December 31, December 31, 2015 2014 2015 2014 Insurance and other $ 9,970 $ 9,970 $ 15,998 $ 16,346 Finance and financial products 3,052 3,052 5,719 5,978 $ 13,022 $ 13,022 $ 21,717 $ 22,324

Investments in The Kraft Hein38

Investments in The Kraft Heinz Company (Tables)	12 Months Ended
	Dec. 31, 2015
Summarized consolidated financial information of Kraft Heinz	Summarized consolidated financial information of Kraft Heinz follows (in millions). January 3, 2016 December 28, 2014 Assets $ 122,973 $ 36,571 Liabilities 56,737 20,886 Year ending Year ending June 7, 2013 through Sales $ 18,338 $ 10,922 $ 6,240 Net earnings (loss) $ 634 $ 657 $ (77 )
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 December 31, 2015 December 31, 2014 Common stock $ 15,714 $ 3,950 Preferred Stock 7,710 7,710 $ 23,424 $ 11,660

Investment gains_losses (Tables

Investment gains/losses (Tables)	12 Months Ended
	Dec. 31, 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, for each of the three years ending December 31, 2015 are summarized below (in millions). 2015 2014 2013 Fixed maturity securities— Gross gains from sales and other disposals $ 104 $ 360 $ 1,783 Gross losses from sales and other disposals (171 ) (89 ) (139 ) Equity securities— Gross gains from sales and redemptions 9,526 4,016 1,253 Gross losses from sales and redemptions (103 ) (125 ) (62 ) OTTI losses (26 ) (697 ) (228 ) Other 43 110 1,458 $ 9,373 $ 3,575 $ 4,065

Inventories (Tables)

Inventories (Tables)	12 Months Ended
	Dec. 31, 2015
Inventory Disclosure [Abstract]
Schedule of inventories	Inventories are comprised of the following (in millions). December 31, 2015 2014 Raw materials $ 1,852 $ 1,881 Work in process and other 778 850 Finished manufactured goods 3,369 3,333 Goods acquired for resale 5,917 4,172 $ 11,916 $ 10,236

Receivables (Tables)

Receivables (Tables)	12 Months Ended
	Dec. 31, 2015
Insurance and Other [Member]
Schedule of receivables	Receivables of insurance and other businesses are comprised of the following (in millions). December 31, 2015 2014 Insurance premiums receivable $ 8,843 $ 7,914 Reinsurance recoverable on unpaid losses 3,307 3,116 Trade and other receivables 11,521 11,133 Allowances for uncollectible accounts (368 ) (311 ) $ 23,303 $ 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). December 31, 2015 2014 Loans and finance receivables before allowances and discounts $ 13,186 $ 13,150 Allowances for uncollectible loans (182 ) (303 ) Unamortized acquisition discounts (232 ) (281 ) $ 12,772 $ 12,566

Property, plant and equipment42

Property, plant and equipment and assets held for lease (Tables)	12 Months Ended
	Dec. 31, 2015
Schedule of depreciation expense	Depreciation expense for each of the three years ending December 31, 2015 is summarized below (in millions). 2015 2014 2013 Insurance and other $ 1,680 $ 1,632 $ 1,691 Railroad, utilities and energy 4,383 3,981 3,232 Finance and financial products 610 602 495 $ 6,673 $ 6,215 $ 5,418
Insurance and Other [Member]
Schedule of property, plant and equipment	A summary of property, plant and equipment of our insurance and other businesses follows (in millions). Ranges of December 31, 2015 2014 Land — $ 1,689 $ 1,171 Buildings and improvements 2 – 40 years 7,329 6,600 Machinery and equipment 3 – 25 years 17,054 16,413 Furniture, fixtures and other 1 – 30 years 3,545 3,136 29,617 27,320 Accumulated depreciation (14,077 ) (13,167 ) $ 15,540 $ 14,153
Railroad, Utilities and Energy [Member]
Schedule of property, plant and equipment	A summary of property, plant and equipment of our railroad and our utilities and energy businesses follows (in millions). Ranges of December 31, 2015 2014 Railroad: Land — $ 6,037 $ 5,983 Track structure and other roadway 7 –100 years 45,967 42,588 Locomotives, freight cars and other equipment 6 – 40 years 11,320 9,493 Construction in progress — 1,031 1,292 64,355 59,356 Accumulated depreciation (4,845 ) (3,550 ) $ 59,510 $ 55,806 Utilities and energy: Utility generation, transmission and distribution systems 5 – 80 years $ 69,248 $ 64,645 Interstate natural gas pipeline assets 3 – 80 years 6,755 6,660 Independent power plants and other assets 3 – 30 years 5,626 5,035 Construction in progress — 2,627 5,194 84,256 81,534 Accumulated depreciation (23,487 ) (22,286 ) $ 60,769 $ 59,248
Finance and Financial Products [Member]
Schedule of property, plant and equipment	Assets held for lease and property, plant and equipment of our finance and financial products businesses are summarized below (in millions). Ranges of December 31, 2015 2014 Assets held for lease 5 – 30 years $ 11,317 $ 9,810 Land — 220 227 Buildings, machinery and other 3 – 50 years 1,207 1,179 12,744 11,216 Accumulated depreciation (3,397 ) (3,179 ) $ 9,347 $ 8,037

Goodwill and other intangible43

Goodwill and other intangible assets (Tables)	12 Months Ended
	Dec. 31, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Reconciliation of the change in goodwill	A reconciliation of the change in the carrying value of goodwill is as follows (in millions). December 31, 2015 2014 Balance at beginning of year $ 60,714 $ 57,011 Acquisitions of businesses 2,563 4,006 Other, including foreign currency translation (569 ) (303 ) Balance at end of year $ 62,708 $ 60,714
Schedule of intangible assets	Other intangible assets are summarized as follows (in millions). December 31, 2015 December 31, 2014 Gross carrying Accumulated Gross carrying Accumulated Insurance and other $ 14,610 $ 5,462 $ 13,667 $ 4,464 Railroad, utilities and energy 888 239 2,254 1,551 $ 15,498 $ 5,701 $ 15,921 $ 6,015 Trademarks and trade names $ 3,041 $ 765 $ 3,105 $ 599 Patents and technology 4,252 2,050 5,425 3,133 Customer relationships 5,474 2,131 5,573 1,757 Other 2,731 755 1,818 526 $ 15,498 $ 5,701 $ 15,921 $ 6,015

Derivative contracts (Tables)

Derivative contracts (Tables) - Finance and Financial Products [Member]	12 Months Ended
	Dec. 31, 2015
Derivative contracts outstanding	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). December 31, 2015 December 31, 2014 Liabilities Notional Liabilities Notional Equity index put options $ 3,552 $ 27,722 (1) $ 4,560 $ 29,469 (1) Credit default 284 7,792 (2) 250 7,792 (2) $ 3,836 $ 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 maximum undiscounted future value of losses payable under the contracts, if all underlying issuers default and the residual value of the specified obligations is zero.
Derivative gains/losses included in the Consolidated Statements of Earnings	A summary of the derivative gains/losses included in our Consolidated Statements of Earnings in each of the three years ending December 31, 2015 follows (in millions). 2015 2014 2013 Equity index put options $ 1,008 $ 108 $ 2,843 Credit default (34 ) 397 (213 ) Other, principally interest rate and foreign currency — 1 (22 ) $ 974 $ 506 $ 2,608

Supplemental cash flow inform45

Supplemental cash flow information (Tables)	12 Months Ended
	Dec. 31, 2015
Supplemental Cash Flow Elements [Abstract]
Schedule of supplemental cash flow information	A summary of supplemental cash flow information for each of the three years ending December 31, 2015 is presented in the following table (in millions). 2015 2014 2013 Cash paid during the period for: Income taxes $ 4,535 $ 4,014 $ 5,401 Interest: Insurance and other businesses 346 360 343 Railroad, utilities and energy businesses 2,717 2,487 1,958 Finance and financial products businesses 403 465 573 Non-cash investing and financing activities: Liabilities assumed in connection with business acquisitions 2,812 6,334 9,224 Equity securities exchanged in connection with business acquisitions — 2,478 — Treasury stock acquired in connection with business acquisition — 400 —

Unpaid losses and loss adjust46

Unpaid losses and loss adjustment expenses (Tables)	12 Months Ended
	Dec. 31, 2015
Insurance [Abstract]
Schedule of liability for unpaid claims and claims adjustment expense	A reconciliation of the changes in liabilities for unpaid losses and loss adjustment expenses of our property/casualty insurance subsidiaries for each of the three years ending December 31, 2015 is as follows (in millions). 2015 2014 2013 Unpaid losses and loss adjustment expenses: Gross liabilities at beginning of year $ 71,477 $ 64,866 $ 64,160 Ceded losses and deferred charges at beginning of year (10,888 ) (7,414 ) (6,944 ) Net balance at beginning of year 60,589 57,452 57,216 Incurred losses recorded during the year: Current year loss events 27,829 27,771 23,027 Prior years’ loss events (1,302 ) (1,365 ) (1,752 ) Total incurred losses 26,527 26,406 21,275 Payments during the year with respect to: Current year loss events (13,070 ) (11,289 ) (10,154 ) Prior years’ loss events (11,419 ) (11,381 ) (10,978 ) Total payments (24,489 ) (22,670 ) (21,132 ) Foreign currency translation adjustment (545 ) (666 ) 93 Business acquisitions 68 67 — Unpaid losses and loss adjustment expenses: Net balance at end of year 62,150 60,589 57,452 Ceded losses and deferred charges at end of year 10,994 10,888 7,414 Gross liabilities at end of year $ 73,144 $ 71,477 $ 64,866
Schedule of incurred losses for prior years	A summary of the impact of deferred charges and liability discounts on incurred losses recorded during the year with respect to prior years’ loss events follows (in millions): 2015 2014 2013 Incurred losses before the effects of deferred charges and liability discounts $ (1,545 ) $ (1,493 ) $ (1,938 ) Incurred losses from changes in deferred charges and liability discounts 243 128 186 Incurred losses prior years $ (1,302 ) $ (1,365 ) $ (1,752 )

Notes payable and other borro47

Notes payable and other borrowings (Tables)	12 Months Ended
	Dec. 31, 2015
Principal payments disclosure	Principal repayments expected during each of the next five years are as follows (in millions). 2016 2017 2018 2019 2020 Insurance and other $ 3,083 $ 1,436 $ 1,116 $ 1,366 $ 72 Railroad, utilities and energy 2,511 1,719 4,258 2,905 2,159 Finance and financial products 1,223 3,348 2,961 104 612 $ 6,817 $ 6,503 $ 8,835 $ 4,375 $ 2,843
Insurance and Other [Member]
Schedule of short and long term outstanding debt disclosure	Notes payable and other borrowings are summarized below (in millions). The weighted average interest rates and maturity date ranges shown in the following tables are based on borrowings as of December 31, 2015. Weighted December 31, 2015 2014 Insurance and other: Issued by Berkshire due 2016-2047 2.2 % $ 9,799 $ 8,314 Short-term subsidiary borrowings 2.2 % 1,989 839 Other subsidiary borrowings due 2016-2044 6.0 % 2,811 2,701 $ 14,599 $ 11,854
Railroad, Utilities and Energy [Member]
Schedule of short and long term outstanding debt disclosure	Weighted December 31, 2015 2014 Railroad, utilities and energy: Issued by Berkshire Hathaway Energy Company (“BHE”) and its subsidiaries: BHE senior unsecured debt due 2017-2045 5.1 % $ 7,814 $ 7,810 Subsidiary and other debt due 2016-2064 4.9 % 28,188 28,292 Issued by BNSF due 2016-2097 4.9 % 21,737 19,204 $ 57,739 $ 55,306
Finance and Financial Products [Member]
Schedule of short and long term outstanding debt disclosure	Weighted December 31, 2015 2014 Finance and financial products: Issued by Berkshire Hathaway Finance Corporation (“BHFC”) due 2016-2043 2.7 % $ 10,679 $ 11,172 Issued by other subsidiaries due 2016-2036 5.0 % 1,272 1,558 $ 11,951 $ 12,730

Income taxes (Tables)

Income taxes (Tables)	12 Months Ended
	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Schedule of income tax liability	The liabilities for income taxes reflected in our Consolidated Balance Sheets are as follows (in millions). December 31, 2015 2014 Currently payable (receivable) $ (643 ) $ (1,346 ) Deferred 63,199 61,936 Other 570 645 $ 63,126 $ 61,235
Schedule of deferred tax assets and liabilities	The tax effects of temporary differences that give rise to significant portions of deferred tax assets and deferred tax liabilities are shown below (in millions). December 31, 2015 2014 Deferred tax liabilities: Investments—unrealized appreciation and cost basis differences $ 25,117 $ 26,633 Deferred charges reinsurance assumed 2,798 2,721 Property, plant and equipment 36,770 34,618 Other 7,325 6,396 72,010 70,368 Deferred tax assets: Unpaid losses and loss adjustment expenses (887 ) (933 ) Unearned premiums (927 ) (773 ) Accrued liabilities (3,487 ) (3,575 ) Other (3,510 ) (3,151 ) (8,811 ) (8,432 ) Net deferred tax liability $ 63,199 $ 61,936
Schedule of tax provision by jurisdiction category and classification	Income tax expense reflected in our Consolidated Statements of Earnings for each of the three years ending December 31, 2015 is as follows (in millions). 2015 2014 2013 Federal $ 9,253 $ 6,447 $ 8,155 State 578 560 258 Foreign 701 928 538 $ 10,532 $ 7,935 $ 8,951 Current $ 5,426 $ 3,302 $ 5,168 Deferred 5,106 4,633 3,783 $ 10,532 $ 7,935 $ 8,951
Schedule of income tax reconciled to federal statutory amount	Income tax expense is reconciled to hypothetical amounts computed at the U.S. federal statutory rate for each of the three years ending December 31, 2015 in the table below (in millions). 2015 2014 2013 Earnings before income taxes $ 34,946 $ 28,105 $ 28,796 Hypothetical income tax expense computed at the U.S. federal statutory rate $ 12,231 $ 9,837 $ 10,079 Dividends received deduction and tax exempt interest (1,146 ) (820 ) (514 ) State income taxes, less U.S. federal income tax benefit 374 364 168 Foreign tax rate differences (459 ) (252 ) (256 ) U.S. income tax credits (461 ) (333 ) (457 ) Non-taxable exchange of investments — (679 ) — Other differences, net (7 ) (182 ) (69 ) $ 10,532 $ 7,935 $ 8,951

Fair value measurements (Tables

Fair value measurements (Tables)	12 Months Ended
	Dec. 31, 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 December 31, 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, receivables and accounts payable, accruals and other liabilities are considered to be reasonable estimates of their fair values. Carrying Fair Value Quoted Significant Other Significant December 31, 2015 Investments in fixed maturity securities: U.S. Treasury, U.S. government corporations and agencies $ 3,427 $ 3,427 $ 2,485 $ 942 $ — States, municipalities and political subdivisions 1,764 1,764 — 1,764 — Foreign governments 11,468 11,468 9,188 2,280 — Corporate bonds 7,926 7,926 — 7,826 100 Mortgage-backed securities 1,442 1,442 — 1,442 — Investments in equity securities 111,822 111,822 111,786 35 1 Investment in Kraft Heinz common stock 15,714 23,679 23,679 — — Investment in Kraft Heinz Preferred Stock 7,710 8,363 — — 8,363 Other investments 21,717 21,717 315 — 21,402 Loans and finance receivables 12,772 13,112 — 16 13,096 Derivative contract assets (1) 103 103 — 5 98 Derivative contract liabilities: Railroad, utilities and energy (1) 237 237 13 177 47 Finance and financial products: Equity index put options 3,552 3,552 — — 3,552 Credit default 284 284 — — 284 Notes payable and other borrowings: Insurance and other 14,599 14,773 — 14,773 — Railroad, utilities and energy 57,739 62,471 — 62,471 — Finance and financial products 11,951 12,363 — 11,887 476 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 11,854 12,484 — 12,484 — Railroad, utilities and energy 55,306 62,802 — 62,802 — Finance and financial products 12,730 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 each of the three years ending December 31, 2015 follow (in millions). Investments Investments Net Balance at December 31, 2012 $ 652 $ 15,785 $ (7,847 ) Gains (losses) included in: Earnings 312 522 2,652 Other comprehensive income (14 ) 3,177 (1 ) Regulatory assets and liabilities — — 1 Dispositions and settlements (578 ) (31 ) (60 ) Transfers into/out of Level 3 — (1,495 ) — Balance at December 31, 2013 372 17,958 (5,255 ) Gains (losses) included in: Earnings — — 524 Other comprehensive income 13 1,373 — Regulatory assets and liabilities — — 5 Acquisitions — 3,000 1 Dispositions and settlements (2 ) — 1 Transfers into/out of Level 3 (375 ) (335 ) (35 ) Balance at December 31, 2014 8 21,996 (4,759 ) Gains (losses) included in: Earnings — — 1,080 Other comprehensive income (2 ) (593 ) (7 ) Regulatory assets and liabilities — — (19 ) Acquisitions 101 — — Dispositions and settlements (7 ) — (83 ) Transfers into/out of Level 3 — — 3 Balance at December 31, 2015 $ 100 $ 21,403 $ (3,785 )
Fair value assets and liabilities measured on recurring basis, unobservable inputs, additional information	Quantitative information as of December 31, 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 Techniques Unobservable Inputs Weighted Other investments: Preferred stocks $ 14,822 Discounted cash flow Expected duration 6 years Discount for transferability 134 basis points Warrants 6,580 Warrant pricing model Discount for transferability 7% Net derivative liabilities: Equity index put options 3,552 Option pricing model Volatility 21% Credit default 284 Discounted cash flow Credit spreads 31 basis points

Common stock (Tables)

Common stock (Tables)	12 Months Ended
	Dec. 31, 2015
Equity [Abstract]
Changes in issued, treasury and outstanding Berkshire common stock	Changes in Berkshire’s issued, treasury and outstanding common stock during the three years ending December 31, 2015 are shown in the table below. Class A, $5 Par Value Class B, $0.0033 Par Value Issued Treasury Outstanding Issued Treasury Outstanding Balance at December 31, 2012 904,528 (9,573 ) 894,955 1,123,393,956 (1,408,484 ) 1,121,985,472 Conversions of Class A common stock to (35,912 ) — (35,912 ) 55,381,136 — 55,381,136 Balance at December 31, 2013 868,616 (9,573 ) 859,043 1,178,775,092 (1,408,484 ) 1,177,366,608 Conversions of Class A common stock to (30,597 ) — (30,597 ) 47,490,158 — 47,490,158 Treasury shares acquired — (2,107 ) (2,107 ) — (1,278 ) (1,278 ) 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 (17,917 ) — (17,917 ) 27,601,348 — 27,601,348 Balance at December 31, 2015 820,102 (11,680 ) 808,422 1,253,866,598 (1,409,762 ) 1,252,456,836

Accumulated other comprehensi51

Accumulated other comprehensive income (Tables)	12 Months Ended
	Dec. 31, 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 each of the three years ending December 31, 2015 follows (in millions). Unrealized Foreign Prior service Other Accumulated Balance at December 31, 2012 $ 29,254 $ (120 ) $ (1,601 ) $ (33 ) $ 27,500 Other comprehensive income, net before reclassifications 16,379 25 1,534 106 18,044 Reclassifications from accumulated other comprehensive income (1,591 ) (31 ) 114 10 (1,498 ) Transactions with noncontrolling interests — (20 ) (1 ) — (21 ) Balance at December 31, 2013 44,042 (146 ) 46 83 44,025 Other comprehensive income, net before reclassifications 3,778 (1,877 ) (1,130 ) 31 802 Reclassifications from accumulated other comprehensive income (2,184 ) 66 45 (22 ) (2,095 ) Balance at December 31, 2014 45,636 (1,957 ) (1,039 ) 92 42,732 Other comprehensive income, net before reclassifications (5,522 ) (2,027 ) 191 (112 ) (7,470 ) Reclassifications from accumulated other comprehensive income (1,516 ) 128 86 22 (1,280 ) Balance at December 31, 2015 $ 38,598 $ (3,856 ) $ (762 ) $ 2 $ 33,982 Reclassifications from other comprehensive income into net earnings: Year ending December 31, 2013: Investment gains/losses: Insurance and other $ (2,382 ) $ — $ — $ — $ (2,382 ) Finance and financial products (65 ) — — — (65 ) Other — (31 ) 167 17 153 Reclassifications before income taxes (2,447 ) (31 ) 167 17 (2,294 ) Applicable income taxes (856 ) — 53 7 (796 ) $ (1,591 ) $ (31 ) $ 114 $ 10 $ (1,498 ) Year ending December 31, 2014: Investment gains/losses: Insurance and other $ (3,288 ) $ — $ — $ — $ (3,288 ) Finance and financial products (72 ) — — — (72 ) Other — 75 58 (39 ) 94 Reclassifications before income taxes (3,360 ) 75 58 (39 ) (3,266 ) Applicable income taxes (1,176 ) 9 13 (17 ) (1,171 ) $ (2,184 ) $ 66 $ 45 $ (22 ) $ (2,095 ) Year ending December 31, 2015: Investment gains/losses: Insurance and other $ (2,391 ) $ 197 $ — $ — $ (2,194 ) Finance and financial products 59 — — — 59 Other — — 129 35 164 Reclassifications before income taxes (2,332 ) 197 129 35 (1,971 ) Applicable income taxes (816 ) 69 43 13 (691 ) $ (1,516 ) $ 128 $ 86 $ 22 $ (1,280 )

Pension plans (Tables)

Pension plans (Tables)	12 Months Ended
	Dec. 31, 2015
Compensation and Retirement Disclosure [Abstract]
Schedule of net periodic pension expense	The components of net periodic pension expense for each of the three years ending December 31, 2015 are as follows (in millions). 2015 2014 2013 Service cost $ 266 $ 230 $ 254 Interest cost 591 629 547 Expected return on plan assets (782 ) (772 ) (634 ) Amortization of actuarial losses and other 179 102 225 Net periodic pension expense $ 254 $ 189 $ 392
Schedule of changes in projected benefit obligations, changes in plan assets and net funded status	Reconciliations of the changes in plan assets and PBOs related to BHE’s pension plans and all other pension plans for each of the two years ending December 31, 2015 are in the following tables (in millions). The costs of pension plans covering employees of certain regulated subsidiaries of BHE are generally recoverable through the regulated rate making process. 2015 2014 BHE All other Consolidated BHE All other Consolidated Benefit obligations Accumulated benefit obligation at end of year $ 4,797 $ 9,264 $ 14,061 $ 5,105 $ 9,522 $ 14,627 PBO at beginning of year $ 5,398 $ 10,489 $ 15,887 $ 5,006 $ 8,892 $ 13,898 Service cost 57 209 266 60 170 230 Interest cost 200 391 591 226 403 629 Benefits paid (316 ) (518 ) (834 ) (310 ) (524 ) (834 ) Business acquisitions — 165 165 — 11 11 Actuarial (gains) or losses and other (263 ) (553 ) (816 ) 416 1,537 1,953 PBO at end of year $ 5,076 $ 10,183 $ 15,259 $ 5,398 $ 10,489 $ 15,887 Plan assets Plan assets at beginning of year $ 5,086 $ 8,280 $ 13,366 $ 4,888 $ 8,389 $ 13,277 Employer contributions 90 116 206 126 122 248 Benefits paid (316 ) (518 ) (834 ) (310 ) (524 ) (834 ) Actual return on plan assets 31 80 111 525 338 863 Business acquisitions — 167 167 — 1 1 Other (126 ) (59 ) (185 ) (143 ) (46 ) (189 ) Plan assets at end of year $ 4,765 $ 8,066 $ 12,831 $ 5,086 $ 8,280 $ 13,366 Funded status – net liability $ 311 $ 2,117 $ 2,428 $ 312 $ 2,209 $ 2,521
Schedule of weighted average interest rate assumptions	Weighted average interest rate assumptions used in determining projected benefit obligations and net periodic pension expense were as follows. 2015 2014 2013 Applicable to pension benefit obligations: Discount rate 4.1 % 3.8 % 4.6 % Expected long-term rate of return on plan assets 6.5 6.7 6.7 Rate of compensation increase 3.4 3.4 3.5 Discount rate applicable to net periodic pension expense 3.8 4.6 4.1
Schedule of funded status of pension plans	The funded status of our pension plans is recognized in our Consolidated Balance Sheets as follows (in millions). December 31, 2015 2014 Accounts payable, accruals and other liabilities $ 2,484 $ 2,550 Losses and loss adjustment expenses 400 332 Other assets (456 ) (361 ) $ 2,428 $ 2,521
Schedule of fair value measurements by major categories of plan assets	Fair value measurements of plan assets as of December 31, 2015 and 2014 follow (in millions). Total Quoted Prices Significant Significant December 31, 2015 Cash and equivalents $ 839 $ 544 $ 295 $ — Equity securities 7,319 7,305 14 — Government obligations 786 726 60 — Other fixed maturity securities 990 87 903 — Investment funds and other 2,897 357 2,200 340 $ 12,831 $ 9,019 $ 3,472 $ 340 December 31, 2014 Cash and equivalents $ 482 $ 250 $ 232 $ — Equity securities 7,950 7,739 211 — Government obligations 811 701 110 — Other fixed maturity securities 908 67 841 — Investment funds and other 3,215 595 2,287 333 $ 13,366 $ 9,352 $ 3,681 $ 333
Schedule of pension plan amounts recognized In accumulated other comprehensive income	A reconciliation of the pre-tax accumulated other comprehensive income (loss) related to defined benefit pension plans for each of the two years ending December 31, 2015 follows (in millions). 2015 2014 Balance at beginning of year $ (1,617 ) $ 86 Amount included in net periodic pension expense 129 58 Gains (losses) current period and other 295 (1,761 ) Balance at end of year $ (1,193 ) $ (1,617 )

Contingencies and Commitments (

Contingencies and Commitments (Tables)	12 Months Ended
	Dec. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
Schedule of minimum rental payments for operating leases	Future minimum rental payments or operating leases having initial or remaining non-cancellable terms in excess of one year are as follows. Amounts are in millions. 2016 2017 2018 2019 2020 After Total $1,347 $ 1,187 $ 1,012 $ 884 $ 796 $ 3,512 $ 8,738

Business segment data (Tables)

Business segment data (Tables)	12 Months Ended
	Dec. 31, 2015
Segment Reporting [Abstract]
Schedule of revenues, earnings before income taxes, interest expense, income tax expense, capital expenditures, depreciation, goodwill and identifiable assets by segment	A disaggregation of our consolidated data for each of the three most recent years is presented in the tables which follow (in millions). Revenues Earnings before income taxes 2015 2014 2013 2015 2014 2013 Operating Businesses: Insurance group: Underwriting: GEICO $ 22,718 $ 20,496 $ 18,572 $ 460 $ 1,159 $ 1,127 General Re 5,975 6,264 5,984 132 277 283 Berkshire Hathaway Reinsurance Group 7,207 10,116 8,786 421 606 1,294 Berkshire Hathaway Primary Group 5,394 4,377 3,342 824 626 385 Investment income 4,562 4,370 4,735 4,550 4,357 4,713 Total insurance group 45,856 45,623 41,419 6,387 7,025 7,802 BNSF 21,967 23,239 22,014 6,775 6,169 5,928 Berkshire Hathaway Energy 18,231 17,614 12,743 2,851 2,711 1,806 Manufacturing 36,136 36,773 34,258 4,893 4,811 4,205 McLane Company 48,223 46,640 45,930 502 435 486 Service and retailing 23,466 14,276 13,284 1,720 1,546 1,469 Finance and financial products 6,964 6,526 6,110 2,086 1,839 1,564 200,843 190,691 175,758 25,214 24,536 23,260 Reconciliation to consolidated amount: Investment and derivative gains/losses 10,347 4,081 6,673 10,347 4,081 6,673 Interest expense, not allocated to segments — — — (374 ) (313 ) (303 ) Investments in Kraft Heinz 730 694 146 730 694 146 Corporate, eliminations and other (1,099 ) (793 ) (427 ) (971 ) (893 ) (980 ) $ 210,821 $ 194,673 $ 182,150 $ 34,946 $ 28,105 $ 28,796 Interest expense Income tax expense 2015 2014 2013 2015 2014 2013 Operating Businesses: Insurance group $ — $ — $ — $ 1,475 $ 1,768 $ 2,083 BNSF 928 833 729 2,527 2,300 2,135 Berkshire Hathaway Energy 1,830 1,623 1,139 450 589 130 Manufacturing 50 69 70 1,548 1,544 1,403 McLane Company 13 14 12 195 169 178 Service and retailing 40 11 21 651 576 557 Finance and financial products 384 463 529 708 597 556 3,245 3,013 2,500 7,554 7,543 7,042 Reconciliation to consolidated amount: Investment and derivative gains/losses — — — 3,622 760 2,334 Interest expense, not allocated to segments 374 313 303 (131 ) (110 ) (106 ) Investments in Kraft Heinz — — — (111 ) 41 51 Corporate, eliminations and other (104 ) (73 ) (2 ) (402 ) (299 ) (370 ) $ 3,515 $ 3,253 $ 2,801 $ 10,532 $ 7,935 $ 8,951 Capital expenditures Depreciation 2015 2014 2013 2015 2014 2013 Operating Businesses: Insurance group $ 115 $ 94 $ 89 $ 77 $ 69 $ 58 BNSF 5,651 5,243 3,918 1,932 1,804 1,655 Berkshire Hathaway Energy 5,876 6,555 4,307 2,451 2,177 1,577 Manufacturing 1,292 1,324 1,037 938 943 1,061 McLane Company 338 241 225 161 159 159 Service and retailing 574 591 488 504 461 413 Finance and financial products 2,236 1,137 1,023 610 602 495 $ 16,082 $ 15,185 $ 11,087 $ 6,673 $ 6,215 $ 5,418 Goodwill Identifiable assets 2015 2014 2015 2014 2013 Operating Businesses: Insurance group: GEICO $ 1,471 $ 1,370 $ 48,291 $ 45,439 $ 39,568 General Re 13,527 13,527 26,478 28,692 29,956 Berkshire Hathaway Reinsurance and Primary Groups 538 650 144,682 151,301 138,480 Total insurance group 15,536 15,547 219,451 225,432 208,004 BNSF 14,845 14,819 66,613 62,840 59,784 Berkshire Hathaway Energy 9,333 9,599 74,221 71,285 61,991 Manufacturing 14,833 14,818 34,141 34,509 34,100 McLane Company 656 657 5,871 5,419 5,209 Service and retailing 6,163 3,937 16,299 11,303 10,051 Finance and financial products 1,342 1,337 37,621 32,158 31,879 $ 62,708 $ 60,714 454,217 442,946 411,018 Reconciliation to consolidated amount: Corporate and other 35,332 22,207 16,595 Goodwill 62,708 60,714 57,011 $ 552,257 $ 525,867 $ 484,624
Schedule of premiums written and earned	Premiums written and earned by the property/casualty and life/health insurance businesses are summarized below (in millions). Property/Casualty Life/Health 2015 2014 2013 2015 2014 2013 Premiums Written: Direct $ 30,544 $ 27,541 $ 24,292 $ 821 $ 879 $ 931 Assumed 7,049 9,889 7,339 5,187 5,030 5,437 Ceded (877 ) (839 ) (720 ) (57 ) (67 ) (69 ) $ 36,716 $ 36,591 $ 30,911 $ 5,951 $ 5,842 $ 6,299 Premiums Earned: Direct $ 29,608 $ 26,389 $ 23,267 $ 821 $ 879 $ 931 Assumed 6,584 9,872 7,928 5,192 5,030 5,425 Ceded (854 ) (850 ) (797 ) (57 ) (67 ) (70 ) $ 35,338 $ 35,411 $ 30,398 $ 5,956 $ 5,842 $ 6,286
Schedule of insurance premiums written by geographic region	Insurance premiums written by geographic region (based upon the domicile of the insured or reinsured) are summarized below. Dollars are in millions. Property/Casualty Life/Health 2015 2014 2013 2015 2014 2013 United States $ 31,171 $ 31,362 $ 25,704 $ 3,247 $ 3,402 $ 3,934 Asia Pacific 3,472 1,953 2,353 673 651 420 Western Europe 1,638 2,424 2,234 1,263 1,135 1,339 All other 435 852 620 768 654 606 $ 36,716 $ 36,591 $ 30,911 $ 5,951 $ 5,842 $ 6,299

Quarterly data (Tables)

Quarterly data (Tables)	12 Months Ended
	Dec. 31, 2015
Quarterly Financial Information Disclosure [Abstract]
Schedule of quarterly revenues and earnings	A summary of revenues and earnings by quarter for each of the last two years is presented in the following table. This information is unaudited. Dollars are in millions, except per share amounts. 1 st 2 nd 3 rd 4 th 2015 Revenues $ 48,644 $ 51,368 $ 58,989 $ 51,820 Net earnings attributable to Berkshire shareholders * 5,164 4,013 9,428 5,478 Net earnings attributable to Berkshire shareholders per equivalent Class A common share 3,143 2,442 5,737 3,333 2014 Revenues $ 45,453 $ 49,762 $ 51,199 $ 48,259 Net earnings attributable to Berkshire shareholders * 4,705 6,395 4,617 4,155 Net earnings attributable to Berkshire shareholders per equivalent Class A common share 2,862 3,889 2,811 2,529 * Includes investment gains/losses, other-than-temporary impairment losses on investments and derivative gains/losses. Derivative gains/losses include significant amounts related to non-cash changes in the fair value of long-term contracts arising from short-term changes in equity prices, interest rates and foreign currency rates, among other factors. After-tax investment and derivative gains/losses for the periods presented above are as follows (in millions): 1 st 2 nd 3 rd 4 th Investment and derivative gains/losses – 2015 $ 920 $ 123 $ 4,877 $ 805 Investment and derivative gains/losses – 2014 1,172 2,064 (107 ) 192

Significant accounting polici56

Significant accounting policies - Narrative (Detail) - USD ($) $ in Millions	12 Months Ended	156 Months Ended
	Dec. 31, 2015	Dec. 31, 2015	Dec. 31, 2014
Significant Accounting Policies [Line Items]
Percentage of LIFO inventory	49.00%	49.00%
Percentage of FIFO inventory	29.00%	29.00%
Difference between LIFO cost and FIFO cost for inventory measured using LIFO	$ 715	$ 715	$ 857
Workers compensation discount rate, before January 1, 2003	4.50%	4.50%
Workers compensation discount rate, since January 1, 2003		1.00%
Life insurance interest rate assumption, lower end of range	1.00%
Life insurance interest rate assumption, higher end of range	7.00%
Annuities interest rate assumption, lower end of range	1.00%
Annuities interest rate assumption, higher end of range	7.00%
Other Assets [Member]
Significant Accounting Policies [Line Items]
Unamortized balances of deferred policy acquisition costs	$ 1,920	$ 1,920	$ 1,722

Significant business acquisit57

Significant business acquisitions - Narrative (Detail) $ in Millions, CAD in Billions	Dec. 01, 2014USD ($)	Dec. 01, 2014CAD	Jun. 30, 2014USD ($)shares	Feb. 25, 2014USD ($)shares	Jan. 01, 2014USD ($)	Dec. 19, 2013USD ($)	Mar. 31, 2015USD ($)StateBusiness	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)shares	Dec. 31, 2013USD ($)
Business Acquisition [Line Items]
Fair value of shares exchanged									$ 2,478
Residual goodwill								$ 2,563	$ 4,006
Class A [Member]
Business Acquisition [Line Items]
Number of shares acquired | shares									2,107
Class B [Member]
Business Acquisition [Line Items]
Number of shares acquired | shares									1,278
Berkshire Hathaway Automotive (formerly Van Tuyl Group) [Member]
Business Acquisition [Line Items]
Aggregate consideration paid for acquisitions							$ 4,100
Berkshire Hathaway Automotive (formerly Van Tuyl Group) [Member] | Auto Dealerships [Member]
Business Acquisition [Line Items]
Number of businesses | Business							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 | Business							2
Berkshire Hathaway Automotive (formerly Van Tuyl Group) [Member] | Auto Auctions [Member]
Business Acquisition [Line Items]
Number of businesses | Business							2
Berkshire Hathaway Automotive (formerly Van Tuyl Group) [Member] | Distributor of Automotive Fluid Maintenance Products [Member]
Business Acquisition [Line Items]
Number of businesses | Business							1
AltaLink [Member]
Business Acquisition [Line Items]
Aggregate consideration paid for acquisitions	$ 2,700	CAD 3.1
NV Energy [Member]
Business Acquisition [Line Items]
Aggregate consideration paid for acquisitions						$ 5,600
IMI plc Beverage Dispensing Equipment Manufacturing and Merchandising Operations [Member]
Business Acquisition [Line Items]
Aggregate consideration paid for acquisitions					$ 1,120
Lubrizol Specialty Products Inc. (formerly Phillips Specialty Products Inc.) [Member]
Business Acquisition [Line Items]
Ownership percentage acquired				100.00%
Cash and cash equivalents acquired				$ 450
Lubrizol Specialty Products Inc. (formerly Phillips Specialty Products Inc.) [Member] | PSX [Member]
Business Acquisition [Line Items]
Number of shares exchanged | shares				17,422,615
Fair value of shares exchanged				$ 1,350
WPLG Inc. [Member]
Business Acquisition [Line Items]
Cash and cash equivalents acquired			$ 328
WPLG Inc. [Member] | Class A [Member]
Business Acquisition [Line Items]
Number of shares acquired | shares			2,107
WPLG Inc. [Member] | Class B [Member]
Business Acquisition [Line Items]
Number of shares acquired | shares			1,278
WPLG Inc. [Member] | Graham Holding Company [Member]
Business Acquisition [Line Items]
Number of shares exchanged | shares			1,620,190
Fair value of shares exchanged			$ 1,130
IMI plc, Lubrizol Specialty Products Inc. and WPLG Inc.[Member]
Business Acquisition [Line Items]
Fair value of identified net assets									$ 2,200
Residual goodwill									1,400
Series of Individually Immaterial Business Acquisitions [Member]
Business Acquisition [Line Items]
Aggregate consideration paid for acquisitions								$ 1,100	$ 1,800	$ 1,100

Significant business acquisit58

Significant business acquisitions - Estimated fair values of assets acquired and liabilities assumed (Detail) - USD ($) $ in Millions	Dec. 31, 2015	Mar. 31, 2015	Dec. 31, 2014	Dec. 01, 2014	Dec. 31, 2013
Business Acquisition [Line Items]
Goodwill	$ 62,708		$ 60,714		$ 57,011
AltaLink [Member]
Business Acquisition [Line Items]
Cash and investments				$ 15
Property, plant and equipment				5,610
Goodwill				1,744
Other assets				300
Assets acquired				7,669
Accounts payable, accruals and other liabilities				1,090
Notes payable and other borrowings				3,851
Liabilities assumed				4,941
Net assets				$ 2,728
Berkshire Hathaway Automotive (formerly Van Tuyl Group) [Member]
Business Acquisition [Line Items]
Cash and investments		$ 1,274
Inventories		1,219
Property, plant and equipment		1,045
Goodwill		1,833
Other assets		1,269
Assets acquired		6,640
Accounts payable, accruals and other liabilities		1,399
Notes payable and other borrowings		1,129
Liabilities assumed		2,528
Net assets		$ 4,112

Significant business acquisit59

Significant business acquisitions - Pro forma consolidated earnings data (Detail) - AltaLink and Berkshire Hathaway Automotive [Member] $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2014USD ($)$ / shares
Business Acquisition [Line Items]
Revenues	$ 203,514
Net earnings attributable to Berkshire Hathaway shareholders	$ 20,048
Net earnings per equivalent Class A common share attributable to Berkshire Hathaway shareholders | $ / shares	$ 12,199

Investments in fixed maturity60

Investments in fixed maturity securities (Detail) - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014
Summary of Investment Holdings [Line Items]
Amortized cost of fixed maturity securities	$ 25,049	$ 26,023
Unrealized gains on fixed maturity securities	1,107	1,754
Unrealized losses on fixed maturity securities	(129)	(141)
Fair value of fixed maturity securities	26,027	27,636
U.S. Treasury, U.S. government corporations and agencies [Member]
Summary of Investment Holdings [Line Items]
Amortized cost of fixed maturity securities	3,425	2,921
Unrealized gains on fixed maturity securities	10	14
Unrealized losses on fixed maturity securities	(8)	(5)
Fair value of fixed maturity securities	3,427	2,930
States, municipalities and political subdivisions [Member]
Summary of Investment Holdings [Line Items]
Amortized cost of fixed maturity securities	1,695	1,820
Unrealized gains on fixed maturity securities	71	93
Unrealized losses on fixed maturity securities	(2)	(1)
Fair value of fixed maturity securities	1,764	1,912
Foreign governments [Member]
Summary of Investment Holdings [Line Items]
Amortized cost of fixed maturity securities	11,327	12,023
Unrealized gains on fixed maturity securities	226	373
Unrealized losses on fixed maturity securities	(85)	(126)
Fair value of fixed maturity securities	11,468	12,270
Corporate bonds [Member]
Summary of Investment Holdings [Line Items]
Amortized cost of fixed maturity securities	7,323	7,704
Unrealized gains on fixed maturity securities	632	1,072
Unrealized losses on fixed maturity securities	(29)	(5)
Fair value of fixed maturity securities	7,926	8,771
Mortgage-backed securities [Member]
Summary of Investment Holdings [Line Items]
Amortized cost of fixed maturity securities	1,279	1,555
Unrealized gains on fixed maturity securities	168	202
Unrealized losses on fixed maturity securities	(5)	(4)
Fair value of fixed maturity securities	$ 1,442	$ 1,753

Investments in fixed maturity61

Investments in fixed maturity securities - Carrying value by segment (Detail) - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014
Summary of Investment Holdings [Line Items]
Investments in fixed maturity securities	$ 26,027	$ 27,636
Insurance and Other [Member]
Summary of Investment Holdings [Line Items]
Investments in fixed maturity securities	25,988	27,397
Finance and Financial Products [Member]
Summary of Investment Holdings [Line Items]
Investments in fixed maturity securities	$ 39	$ 239

Investments in fixed maturity62

Investments in fixed maturity securities - Narrative (Detail) - Fixed Maturities [Member] - Foreign governments [Member]	Dec. 31, 2015
United Kingdom, Germany, Australia, Canada or The Netherlands [Member]
Summary of Investment Holdings [Line Items]
Percentage of fixed maturity investments by geographic location	77.00%
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 maturity63

Investments in fixed maturity securities - Amortized cost and estimated fair value of securities with fixed maturities (Detail) - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014
Summary of Investment Holdings [Line Items]
Due in one year or less - amortized cost	$ 6,900
Due after one year through five years - amortized cost	12,483
Due after five years through ten years - amortized cost	1,748
Due after ten years - amortized cost	2,639
Amortized cost of fixed maturity securities	25,049	$ 26,023
Due in one year or less - fair value	6,921
Due after one year through five years - fair value	12,889
Due after five years through ten years - fair value	1,829
Due after ten years - fair value	2,946
Fair value of fixed maturity securities	26,027	27,636
Mortgage-backed securities [Member]
Summary of Investment Holdings [Line Items]
Amortized cost of mortgage-backed securities	1,279
Amortized cost of fixed maturity securities	1,279	1,555
Fair value of mortgage-backed securities	1,442
Fair value of fixed maturity securities	$ 1,442	$ 1,753

Investments in equity securit64

Investments in equity securities (Detail) - USD ($) $ in Millions	Dec. 31, 2015		Dec. 31, 2014
Summary of Investment Holdings [Line Items]
Cost basis of investments	$ 62,310		$ 58,370
Unrealized gains on investments	52,772		60,137
Unrealized losses on investments	(3,260)		(1,037)
Fair value of investments	111,822	[1]	117,470	[2]
Banks, insurance and finance [Member]
Summary of Investment Holdings [Line Items]
Cost basis of investments	20,026		22,495
Unrealized gains on investments	27,965		33,170
Unrealized losses on investments	(21)
Fair value of investments	47,970		55,665
Consumer products [Member]
Summary of Investment Holdings [Line Items]
Cost basis of investments	6,867		6,951
Unrealized gains on investments	18,022		18,389
Unrealized losses on investments	(1)		(1)
Fair value of investments	24,888		25,339
Commercial, industrial and other [Member]
Summary of Investment Holdings [Line Items]
Cost basis of investments	35,417		28,924
Unrealized gains on investments	6,785		8,578
Unrealized losses on investments	(3,238)		(1,036)
Fair value of investments	$ 38,964		$ 36,466
[1]	Approximately 59% of the aggregate fair value was concentrated in the equity securities of four companies (American Express Company-$10.5 billion; Wells Fargo & Company-$27.2 billion; International Business Machines Corporation ("IBM")-$11.2 billion; and The Coca-Cola Company-$17.2 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-$12.3 billion; and The Coca-Cola Company-$16.9 billion).

Investments in equity securit65

Investments in equity securities (Parenthetical) (Detail) $ in Millions	Dec. 31, 2015USD ($)Company		Dec. 31, 2014USD ($)Company
Summary of Investment Holdings [Line Items]
Fair value of investments	$ 111,822	[1]	$ 117,470	[2]
American Express Company [Member]
Summary of Investment Holdings [Line Items]
Fair value of investments	10,500		14,100
Wells Fargo & Company [Member]
Summary of Investment Holdings [Line Items]
Fair value of investments	27,200		26,500
International Business Machines Corporation [Member]
Summary of Investment Holdings [Line Items]
Fair value of investments	11,200		12,300
The Coca-Cola Company [Member]
Summary of Investment Holdings [Line Items]
Fair value of investments	$ 17,200		$ 16,900
Equity Securities [Member] | Investment Concentration [Member]
Summary of Investment Holdings [Line Items]
Concentration percentage	59.00%		59.00%
Number of companies in concentration percentage | Company	4		4
[1]	Approximately 59% of the aggregate fair value was concentrated in the equity securities of four companies (American Express Company-$10.5 billion; Wells Fargo & Company-$27.2 billion; International Business Machines Corporation ("IBM")-$11.2 billion; and The Coca-Cola Company-$17.2 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-$12.3 billion; and The Coca-Cola Company-$16.9 billion).

Investments in equity securit66

Investments in equity securities - Narrative (Detail) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Summary of Investment Holdings [Line Items]
Unrealized losses on investments	$ 3,260,000,000	$ 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	989,000,000	$ 65,000,000
International Business Machines Corporation [Member] | Common Stock [Member]
Summary of Investment Holdings [Line Items]
Unrealized losses on investments	$ 2,600,000,000
Unrealized losses on investments, percentage of cost	19.00%
Unrealized losses on investments, percentage related to market price decline in second half of 2015	77.00%

Investments in equity securit67

Investments in equity securities - Fair value by segment (Detail) - USD ($) $ in Millions		Dec. 31, 2015		Dec. 31, 2014
Summary of Investment Holdings [Line Items]
Investments in equity securities		$ 111,822	[1]	$ 117,470	[2]
Insurance and Other [Member]
Summary of Investment Holdings [Line Items]
Investments in equity securities		110,212		115,529
Railroad, Utilities and Energy [Member] | Other Assets [Member]
Summary of Investment Holdings [Line Items]
Investments in equity securities	[3]	1,238		881
Finance and Financial Products [Member]
Summary of Investment Holdings [Line Items]
Investments in equity securities		$ 372		$ 1,060
[1]	Approximately 59% of the aggregate fair value was concentrated in the equity securities of four companies (American Express Company-$10.5 billion; Wells Fargo & Company-$27.2 billion; International Business Machines Corporation ("IBM")-$11.2 billion; and The Coca-Cola Company-$17.2 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-$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	Dec. 31, 2015	Dec. 31, 2014
Insurance and Other [Member]
Other Investments [Line Items]
Other investments, Fair Value	$ 15,998	$ 16,346
Finance and Financial Products [Member]
Other Investments [Line Items]
Other investments, Fair Value	5,719	5,978
Available-for-sale Securities [Member]
Other Investments [Line Items]
Other investments, Cost	13,022	13,022
Other investments, Fair Value	21,717	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	15,998	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	$ 5,719	$ 5,978

Other investments - Narrative (

Other investments - Narrative (Detail) - Available-for-sale Securities [Member] $ / shares in Units, $ in Millions	Dec. 12, 2014USD ($)	Dec. 31, 2015USD ($)$ / 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 Hein70

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 ($)	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)	Dec. 31, 2013USD ($)	Jun. 07, 2016USD ($)
Berkshire Hathaway (Parent) [Member]
Schedule of Equity Method Investments [Line Items]
Purchase of preferred stock, common stock and warrants							$ 5,258,000,000		$ 12,250,000,000
Kraft Heinz (previously Heinz Holding) [Member] | Common Stock [Member]
Schedule of Equity Method Investments [Line Items]
Reverse stock split ratio		0.443332
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%						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 | shares		262,900,000	425,000,000
Number of shares acquired upon exercise of warrants | shares				46,000,000
Exercise price for warrants, per share | $ / shares				$ 0.01
Purchase of common stock		$ 5,260,000,000					$ 5,260,000,000
Investment, number of shares owned | shares		325,400,000
Non-cash pre-tax holding gain on equity method investment						$ 6,800,000,000	$ 6,800,000,000
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 | shares		237,100,000	425,000,000
Purchase of common stock		$ 4,740,000,000	$ 4,250,000,000
Interest, Dividend and Other Investment Income [Member] | Kraft Heinz (previously Heinz Holding) [Member] | Berkshire Hathaway (Parent) [Member]
Schedule of Equity Method Investments [Line Items]
Dividends earned on preferred stock and equity method earnings on common stock							$ 730,000,000	$ 694,000,000	$ 146,000,000
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 | shares			39,600,000
Scenario, Forecast [Member] | 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										$ 8,300,000,000
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 | shares	593,000,000

Investments in The Kraft Hein71

Investments in The Kraft Heinz Company (Detail) - Kraft Heinz (previously Heinz Holding) [Member] - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014
Schedule of Equity Method Investments [Line Items]
Common stock	$ 15,714	$ 3,950
Preferred Stock	7,710	7,710
Investments in The Kraft Heinz Company	$ 23,424	$ 11,660

Investments in The Kraft Hein72

Investments in The Kraft Heinz Company - Consolidated financial information (Detail) - Kraft Heinz (previously Heinz Holding) [Member] - USD ($) $ in Millions	7 Months Ended	12 Months Ended
	Dec. 29, 2013	Jan. 03, 2016	Dec. 28, 2014
Schedule of Equity Method Investments [Line Items]
Assets			$ 36,571
Liabilities			20,886
Sales	$ 6,240		10,922
Net earnings (loss)	$ (77)		$ 657
Subsequent Event [Member]
Schedule of Equity Method Investments [Line Items]
Assets		$ 122,973
Liabilities		56,737
Sales		18,338
Net earnings (loss)		$ 634

Investment gains_losses (Detail

Investment gains/losses (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Gain (Loss) on Investments [Line Items]
OTTI losses	$ (26)	$ (697)	$ (228)
Investment gains/losses	9,373	3,575	4,065
Fixed Maturities [Member]
Gain (Loss) on Investments [Line Items]
Gross gains from sales, redemptions and other disposals	104	360	1,783
Gross losses from sales, redemptions and other disposals	(171)	(89)	(139)
Equity Securities [Member]
Gain (Loss) on Investments [Line Items]
Gross gains from sales, redemptions and other disposals	9,526	4,016	1,253
Gross losses from sales, redemptions and other disposals	(103)	(125)	(62)
Other Types of Investments [Member]
Gain (Loss) on Investments [Line Items]
Other investment gains/losses	$ 43	$ 110	$ 1,458

Investment gains_losses - Narra

Investment gains/losses - Narrative (Detail) - USD ($) $ in Millions	1 Months Ended	3 Months Ended	12 Months Ended
	Oct. 31, 2013	Sep. 30, 2015	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2008
Gain (Loss) on Investments [Line Items]
Investment gains/losses			$ 9,373	$ 3,575	$ 4,065
OTTI losses			26	697	228
Berkshire Hathaway (Parent) [Member]
Gain (Loss) on Investments [Line Items]
Investment gains/losses			6,854
Common Stock [Member] | Berkshire Hathaway (Parent) [Member] | Kraft Heinz (previously Heinz Holding) [Member]
Gain (Loss) on Investments [Line Items]
Non-cash pre-tax holding gain on equity method investment		$ 6,800	$ 6,800
Equity Securities [Member] | PSX and GHC [Member] | LSPI and WPLG [Member]
Gain (Loss) on Investments [Line Items]
Investment gains/losses				2,100
Equity Securities [Member] | Goldman Sachs and General Electric [Member] | Warrants [Member]
Gain (Loss) on Investments [Line Items]
Investment gains/losses					1,400
Equity Securities [Member] | Tesco PLC [Member]
Gain (Loss) on Investments [Line Items]
OTTI losses				$ 678
Fixed Maturities [Member] | Wm. Wrigley Jr. Company [Member] | Subordinated Notes [Member]
Gain (Loss) on Investments [Line Items]
Investment gains/losses	$ 680
Acquisition of debt investments, par value when acquired	$ 4,400
Investment in debt securities, stated interest rate	11.45%
Purchases of debt securities						$ 4,400
Bonds [Member] | Texas Competitive Electric Holdings [Member]
Gain (Loss) on Investments [Line Items]
OTTI losses					$ 228

Inventories (Detail)

Inventories (Detail) - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014
Inventory Disclosure [Abstract]
Raw materials	$ 1,852	$ 1,881
Work in process and other	778	850
Finished manufactured goods	3,369	3,333
Goods acquired for resale	5,917	4,172
Total inventory	$ 11,916	$ 10,236

Receivables (Detail)

Receivables (Detail) - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014
Insurance and Other [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Insurance premiums receivable	$ 8,843	$ 7,914
Reinsurance recoverable on unpaid losses	3,307	3,116
Trade and other receivables	11,521	11,133
Allowances for uncollectible accounts	(368)	(311)
Total receivables of insurance and other businesses	23,303	21,852
Finance and Financial Products [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and finance receivables before allowances and discounts	13,186	13,150
Allowances for uncollectible loans	(182)	(303)
Unamortized acquisition discounts	(232)	(281)
Total loans and finance receivables of finance and financial products businesses	$ 12,772	$ 12,566

Receivables - Narrative (Detail

Receivables - Narrative (Detail) - Loans and finance receivables [Member] - Finance and Financial Products [Member] - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Accounts, Notes, Loans and Financing Receivable [Line Items]
Provisions for loan losses	$ 148	$ 173
Loan charge-offs, net of recoveries	177	$ 214
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%

Property, plant and equipment78

Property, plant and equipment and assets held for lease (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Finance and Financial Products [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment and assets held for lease, gross	$ 12,744	$ 11,216
Property, plant and equipment and assets held for lease, accumulated depreciation	(3,397)	(3,179)
Total property, plant and equipment and assets held for lease, net	9,347	8,037
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	11,317	9,810
Finance and Financial Products [Member] | Land [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment and assets held for lease, gross	220	227
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	1,207	1,179
Insurance and Other [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	29,617	27,320
Property, plant and equipment, accumulated depreciation	(14,077)	(13,167)
Total property, plant and equipment, net	15,540	14,153
Insurance and Other [Member] | Land [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	1,689	1,171
Insurance and Other [Member] | Buildings and improvements [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	7,329	6,600
Insurance and Other [Member] | Machinery and equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	17,054	16,413
Insurance and Other [Member] | Furniture, fixtures and other [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	3,545	3,136
Railroad [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	64,355	59,356
Property, plant and equipment, accumulated depreciation	(4,845)	(3,550)
Total property, plant and equipment, net	59,510	55,806
Railroad [Member] | Land [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	6,037	5,983
Railroad [Member] | Track structure and other roadway [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	45,967	42,588
Railroad [Member] | Locomotives, freight cars and other equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	11,320	9,493
Railroad [Member] | Construction in progress [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	1,031	1,292
Utilities and Energy [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	84,256	81,534
Property, plant and equipment, accumulated depreciation	(23,487)	(22,286)
Total property, plant and equipment, net	60,769	59,248
Utilities and Energy [Member] | Utility generation, transmission and distribution systems [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	69,248	64,645
Utilities and Energy [Member] | Interstate natural gas pipeline assets [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	6,755	6,660
Utilities and Energy [Member] | Independent power plants and other assets [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	5,626	5,035
Utilities and Energy [Member] | Construction in progress [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 2,627	$ 5,194
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
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)	1 year
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, transmission and distribution systems [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life (in years)	5 years
Minimum [Member] | Utilities and Energy [Member] | Interstate natural gas 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
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
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)	30 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, transmission and distribution systems [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life (in years)	80 years
Maximum [Member] | Utilities and Energy [Member] | Interstate natural gas 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

Property, plant and equipment -

Property, plant and equipment - Narrative (Detail) - Finance and Financial Products [Member] - Assets held for lease [Member] $ in Millions	Dec. 31, 2015USD ($)
Property, Plant and Equipment [Line Items]
Future minimum lease rentals to be received, 2016	$ 1,256
Future minimum lease rentals to be received, 2017	1,035
Future minimum lease rentals to be received, 2018	809
Future minimum lease rentals to be received, 2019	589
Future minimum lease rentals to be received, 2020	410
Future minimum lease rentals to be received, thereafter	$ 593

Property, plant and equipment80

Property, plant and equipment and assets held for lease - Depreciation expense (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Property, Plant and Equipment [Line Items]
Depreciation expense	$ 6,673	$ 6,215	$ 5,418
Insurance and Other [Member]
Property, Plant and Equipment [Line Items]
Depreciation expense	1,680	1,632	1,691
Railroad, Utilities and Energy [Member]
Property, Plant and Equipment [Line Items]
Depreciation expense	4,383	3,981	3,232
Finance and Financial Products [Member]
Property, Plant and Equipment [Line Items]
Depreciation expense	$ 610	$ 602	$ 495

Goodwill and other intangible81

Goodwill and other intangible assets - Goodwill (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Goodwill and Intangible Assets Disclosure [Abstract]
Balance at beginning of year	$ 60,714	$ 57,011
Acquisitions of businesses	2,563	4,006
Other, including foreign currency translation	(569)	(303)
Balance at end of year	$ 62,708	$ 60,714

Goodwill and other intangible82

Goodwill and other intangible assets - Intangible assets (Detail) - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	$ 15,498	$ 15,921
Accumulated amortization	5,701	6,015
Trademarks and trade names [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	3,041	3,105
Accumulated amortization	765	599
Patents and technology [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	4,252	5,425
Accumulated amortization	2,050	3,133
Customer relationships [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	5,474	5,573
Accumulated amortization	2,131	1,757
Other intangible assets [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	2,731	1,818
Accumulated amortization	755	526
Insurance and Other [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	14,610	13,667
Accumulated amortization	5,462	4,464
Railroad, Utilities and Energy [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	888	2,254
Accumulated amortization	$ 239	$ 1,551

Goodwill and other intangible83

Goodwill and other intangible assets - Intangible assets - Narrative (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization expense	$ 1,106	$ 1,155	$ 1,090
Estimated amortization expense - 2016	1,009
Estimated amortization expense - 2017	905
Estimated amortization expense - 2018	839
Estimated amortization expense - 2019	733
Estimated amortization expense - 2020	628
Intangible assets with indefinite lives, excluding goodwill	$ 2,964	$ 2,586

Derivative contracts (Detail)

Derivative contracts (Detail) - Finance and Financial Products [Member] - USD ($) $ in Millions		Dec. 31, 2015	Dec. 31, 2014
Derivative [Line Items]
Liabilities		$ 3,836	$ 4,810
Not Designated as Hedging Instrument [Member]
Derivative [Line Items]
Liabilities		3,836	4,810
Not Designated as Hedging Instrument [Member] | Equity Index Put Options [Member]
Derivative [Line Items]
Liabilities		3,552	4,560
Notional Value	[1]	27,722	29,469
Not Designated as Hedging Instrument [Member] | Credit Default [Member]
Derivative [Line Items]
Liabilities		284	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 maximum undiscounted future value of losses payable under the contracts, if all underlying issuers default and the residual value of the specified obligations is zero.

Derivative contracts - gains an

Derivative contracts - gains and losses (Detail) - Finance and Financial Products [Member] - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Derivative Instruments, Gain (Loss) [Line Items]
Derivative gains/losses	$ 974	$ 506	$ 2,608
Not Designated as Hedging Instrument [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivative gains/losses	974	506	2,608
Not Designated as Hedging Instrument [Member] | Equity Index Put Options [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivative gains/losses	1,008	108	2,843
Not Designated as Hedging Instrument [Member] | Other, Principally Interest Rate and Foreign Currency [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivative gains/losses		1	(22)
Not Designated as Hedging Instrument [Member] | Credit Default [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivative gains/losses	$ (34)	$ 397	$ (213)

Derivative contracts - Narrativ

Derivative contracts - Narrative (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Not Designated as Hedging Instrument [Member] | Other Assets [Member]
Derivative [Line Items]
Assets	$ 103,000,000	$ 108,000,000
Not Designated as Hedging Instrument [Member] | Accounts Payable, Accruals and Other Liabilities [Member]
Derivative [Line Items]
Liabilities	237,000,000	230,000,000
Finance and Financial Products [Member]
Derivative [Line Items]
Liabilities	3,836,000,000	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
Additional collateral posting requirements	1,100,000,000
Liabilities	3,836,000,000	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	$ 1,100,000,000	1,400,000,000
Weighted average remaining life of derivative contract	5 years
Liabilities	$ 3,552,000,000	$ 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	15 years 9 months
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 inform87

Supplemental cash flow information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Supplemental Cash Flow Information [Line Items]
Cash paid during the period for income taxes	$ 4,535	$ 4,014	$ 5,401
Liabilities assumed in connection with business acquisitions	2,812	6,334	9,224
Equity securities exchanged in connection with business acquisitions		2,478
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	346	360	343
Railroad, Utilities and Energy [Member]
Supplemental Cash Flow Information [Line Items]
Cash paid during the period for interest	2,717	2,487	1,958
Finance and Financial Products [Member]
Supplemental Cash Flow Information [Line Items]
Cash paid during the period for interest	$ 403	$ 465	$ 573

Unpaid losses and loss adjust88

Unpaid losses and loss adjustment expenses (Detail) - Property/Casualty [Member] - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Unpaid Losses and Loss Adjustment Expenses [Line Items]
Gross liabilities at beginning of year	$ 71,477	$ 64,866	$ 64,160
Ceded losses and deferred charges at beginning of year	(10,888)	(7,414)	(6,944)
Net balance at beginning of year	60,589	57,452	57,216
Incurred losses recorded during the year for the current year loss events	27,829	27,771	23,027
Incurred losses recorded during the year for prior years' loss events	(1,302)	(1,365)	(1,752)
Total incurred losses	26,527	26,406	21,275
Payments during the year with respect to the current year loss events	(13,070)	(11,289)	(10,154)
Payments during the year with respect to prior years' loss events	(11,419)	(11,381)	(10,978)
Total payments	(24,489)	(22,670)	(21,132)
Foreign currency translation adjustment	(545)	(666)	93
Business acquisitions	68	67
Net balance at end of year	62,150	60,589	57,452
Ceded losses and deferred charges at end of year	10,994	10,888	7,414
Gross liabilities at end of year	$ 73,144	$ 71,477	$ 64,866

Unpaid losses and loss adjust89

Unpaid losses and loss adjustment expenses - Narrative (Detail) - Property/Casualty [Member] - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Unpaid Losses and Loss Adjustment Expenses [Line Items]
Net discounted workers' compensation liabilities	$ 1,964	$ 2,035
Net discount on workers' compensation liabilities	1,579	1,745
Unamortized balances of deferred charges reinsurance assumed	7,687	7,772
Incurred losses for (reductions of) prior accident years excluding discount and deferred charge changes	(1,545)	(1,493)	$ (1,938)
Increase (decrease) in liabilities under retroactive reinsurance contracts	550	825
Liabilities for environmental, asbestos and latent injury claims, net of reinsurance	14,000	14,400
Liabilities for environmental, asbestos and latent injury claims, related to retroactive reinsurance contracts	$ 12,400	$ 12,700

Unpaid losses and loss adjust90

Unpaid losses and loss adjustment expenses - Incurred losses for prior accident years (Detail) - Property/Casualty [Member] - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Unpaid Losses and Loss Adjustment Expenses [Line Items]
Incurred losses before the effects of deferred charges and liability discounts	$ (1,545)	$ (1,493)	$ (1,938)
Incurred losses from changes in deferred charges and liability discounts	243	128	186
Incurred losses prior years	$ (1,302)	$ (1,365)	$ (1,752)

Notes payable and other borro91

Notes payable and other borrowings (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Notes payable and other borrowings [Line Items]
Principal payments on debt - 2016	$ 6,817
Principal payments on debt - 2017	6,503
Principal payments on debt - 2018	8,835
Principal payments on debt - 2019	4,375
Principal payments on debt - 2020	2,843
Berkshire Hathaway (Parent) [Member]
Notes payable and other borrowings [Line Items]
Notes payable and other borrowings	9,799	$ 8,314
Principal payments on debt - 2016	1,051
Principal payments on debt - 2017	1,143
Principal payments on debt - 2018	802
Principal payments on debt - 2019	755
Principal payments on debt - 2020	2
Insurance and Other [Member]
Notes payable and other borrowings [Line Items]
Notes payable and other borrowings	14,599	11,854
Principal payments on debt - 2016	3,083
Principal payments on debt - 2017	1,436
Principal payments on debt - 2018	1,116
Principal payments on debt - 2019	1,366
Principal payments on debt - 2020	72
Insurance and Other [Member] | Berkshire Hathaway (Parent) [Member]
Notes payable and other borrowings [Line Items]
Notes payable and other borrowings	$ 9,799	8,314
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	2,016
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	$ 1,989	839
Other borrowings	$ 2,811	2,701
Short-term debt, weighted average interest rate	2.20%
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	2,016
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	$ 57,739	55,306
Principal payments on debt - 2016	2,511
Principal payments on debt - 2017	1,719
Principal payments on debt - 2018	4,258
Principal payments on debt - 2019	2,905
Principal payments on debt - 2020	$ 2,159
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	$ 7,814	7,810
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	$ 28,188	28,292
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	2,016
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	$ 21,737	19,204
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	2,016
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	$ 11,951	12,730
Principal payments on debt - 2016	1,223
Principal payments on debt - 2017	3,348
Principal payments on debt - 2018	2,961
Principal payments on debt - 2019	104
Principal payments on debt - 2020	612
Finance and Financial Products [Member] | Berkshire Hathaway Finance Corporation [Member]
Notes payable and other borrowings [Line Items]
Notes payable and other borrowings	$ 10,679	11,172
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	2,016
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	$ 1,272	$ 1,558
Weighted average interest rate, percentage	5.00%
Finance and Financial Products [Member] | Other Finance Subsidiaries [Member] | Minimum [Member]
Notes payable and other borrowings [Line Items]
Debt maturity year	2,016
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 borro92

Notes payable and other borrowings - Narrative (Detail) € in Millions, $ in Millions	1 Months Ended		12 Months Ended
	Mar. 31, 2015EUR (€)	Feb. 28, 2015USD ($)	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)	Dec. 31, 2013USD ($)
Berkshire Hathaway (Parent) [Member]
Debt Instrument [Line Items]
Repayments of borrowings			$ 1,775	$ 792	$ 2,656
Berkshire Hathaway (Parent) [Member] | Senior Notes [Member]
Debt Instrument [Line Items]
Repayments of borrowings		$ 1,700
Berkshire Hathaway (Parent) [Member] | Subsidiaries Excluding Berkshire Hathaway Finance Corporation [Member]
Debt Instrument [Line Items]
Guarantee obligation			$ 3,300
Berkshire Hathaway (Parent) [Member] | Senior Unsecured Notes [Member]
Debt Instrument [Line Items]
Principal amount of debt issued | €	€ 3,000
Berkshire Hathaway (Parent) [Member] | 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%
Berkshire Hathaway (Parent) [Member] | 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%
Berkshire Hathaway (Parent) [Member] | 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%
BNSF [Member] | Railroad, Utilities and Energy [Member]
Debt Instrument [Line Items]
Weighted average interest rate, percentage			4.90%
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
Berkshire Hathaway Finance Corporation [Member] | Finance and Financial Products [Member]
Debt Instrument [Line Items]
Weighted average interest rate, percentage			2.70%
Berkshire Hathaway Finance Corporation [Member] | Senior Notes [Member] | Finance and Financial Products [Member]
Debt Instrument [Line Items]
Principal amount of debt issued			$ 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			7,700
Berkshire Hathaway Energy Company and Subsidiaries [Member] | Line of Credit and Commercial Paper Facilities [Member]
Debt Instrument [Line Items]
Unused lines of credit available			$ 5,000
Berkshire Hathaway Energy Subsidiaries [Member] | Railroad, Utilities and Energy [Member]
Debt Instrument [Line Items]
Weighted average interest rate, percentage			4.90%
Berkshire Hathaway Energy Subsidiaries [Member] | Debt Due 2016 to 2046 [Member] | Railroad, Utilities and Energy [Member]
Debt Instrument [Line Items]
Principal amount of debt issued			$ 2,500
Weighted average interest rate, percentage			3.40%

Income taxes - Liabilities (Det

Income taxes - Liabilities (Detail) - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Currently payable (receivable)	$ (643)	$ (1,346)
Deferred	63,199	61,936
Other income tax liabilities	570	645
Income taxes, principally deferred	$ 63,126	$ 61,235

Income taxes - Deferred taxes (

Income taxes - Deferred taxes (Detail) - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014
Deferred tax liabilities:
Investments-unrealized appreciation and cost basis differences	$ 25,117	$ 26,633
Deferred charges reinsurance assumed	2,798	2,721
Property, plant and equipment	36,770	34,618
Other deferred tax liabilities	7,325	6,396
Deferred tax liabilities	72,010	70,368
Deferred tax assets:
Unpaid losses and loss adjustment expenses	(887)	(933)
Unearned premiums	(927)	(773)
Accrued liabilities	(3,487)	(3,575)
Other deferred tax assets	(3,510)	(3,151)
Deferred tax assets	(8,811)	(8,432)
Net deferred tax liability	$ 63,199	$ 61,936

Income taxes - Narrative (Detai

Income taxes - Narrative (Detail) - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Undistributed earnings of foreign subsidiaries for which no deferred income taxes have been established	$ 10,400
Unrecognized tax benefits	570	$ 645
Unrecognized tax benefits that would impact effective tax rate	$ 435

Income taxes - Income tax expen

Income taxes - Income tax expense components (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Income tax expense:
Federal	$ 9,253	$ 6,447	$ 8,155
State	578	560	258
Foreign	701	928	538
Total income taxes	10,532	7,935	8,951
Income tax expense:
Current	5,426	3,302	5,168
Deferred	5,106	4,633	3,783
Total income taxes	$ 10,532	$ 7,935	$ 8,951

Income taxes - Income tax exp97

Income taxes - Income tax expense reconciliation (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Income tax expense reconciliation
Earnings before income taxes	$ 34,946	$ 28,105	$ 28,796
Hypothetical income tax expense computed at the U.S. federal statutory rate	12,231	9,837	10,079
Dividends received deduction and tax exempt interest	(1,146)	(820)	(514)
State income taxes, less U.S. federal income tax benefit	374	364	168
Foreign tax rate differences	(459)	(252)	(256)
U.S. income tax credits	(461)	(333)	(457)
Non-taxable exchange of investments		(679)
Other differences, net	(7)	(182)	(69)
Total income taxes	$ 10,532	$ 7,935	$ 8,951

Dividend restrictions - Insur98

Dividend restrictions - Insurance subsidiaries (Detail) - USD ($) $ in Billions	Dec. 31, 2015	Dec. 31, 2014
Principal Insurance Subsidiaries [Member]
Statutory Accounting Practices [Line Items]
Amount available for payment of dividends without prior regulatory approval during 2016	$ 13
United States Based Property and Casualty Insurance Subsidiaries [Member]
Statutory Accounting Practices [Line Items]
Statutory shareholders' equity	$ 124	$ 129

Fair value measurements - Finan

Fair value measurements - Financial assets and liabilities (Detail) - USD ($) $ in Millions		Dec. 31, 2015		Dec. 31, 2014
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities		$ 26,027		$ 27,636
Investments in equity securities		111,822	[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		57,739		55,306
Finance and Financial Products [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities		39		239
Investments in equity securities		372		1,060
Other investments		5,719		5,978
Loans and finance receivables - carrying value		12,772		12,566
Derivative contract liabilities		3,836		4,810
Notes payable and other borrowings - carrying value		11,951		12,730
Insurance and Other [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities		25,988		27,397
Investments in equity securities		110,212		115,529
Other investments		15,998		16,346
Notes payable and other borrowings - carrying value		14,599		11,854
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]	1,238		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		15,714		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		3,427		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		1,764		1,912
Foreign governments [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities		11,468		12,270
Corporate bonds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities		7,926		8,771
Mortgage-backed securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities		1,442		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		111,786		117,424
Other investments		315		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]	13		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		35		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		62,471		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		11,887		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		14,773		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]	5		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]	177		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		21,402		21,995
Loans and finance receivables - fair value		13,096		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		476		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		3,552		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		284		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]	98		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]	47		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		23,679
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		8,363		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		2,485		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		942		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		1,764		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		9,188		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		2,280		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		7,826		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		100		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		1,442		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		111,822		117,470
Other investments		21,717		22,324
Loans and finance receivables - carrying value		12,772		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		57,739		55,306
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		11,951		12,730
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		3,552		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		284		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		14,599		11,854
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]	103		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]	237		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		15,714
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		3,427		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		1,764		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		11,468		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		7,926		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		1,442		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		111,822		117,470
Other investments		21,717		22,324
Loans and finance receivables - fair value		13,112		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		62,471		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		12,363		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		3,552		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		284		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		14,773		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]	103		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]	237		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		23,679
Investment in Kraft Heinz Preferred Stock - fair value		8,363		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		3,427		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		1,764		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		11,468		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		7,926		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		$ 1,442		$ 1,753
[1]	Approximately 59% of the aggregate fair value was concentrated in the equity securities of four companies (American Express Company-$10.5 billion; Wells Fargo & Company-$27.2 billion; International Business Machines Corporation ("IBM")-$11.2 billion; and The Coca-Cola Company-$17.2 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-$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	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Net Derivative Contract Liabilities [Member]
Fair value measurements Significant unobservable inputs [Line Items]
Beginning Balance	$ (4,759)	$ (5,255)	$ (7,847)
Gains (losses) included in earnings	1,080	524	2,652
Gains (losses) included in other comprehensive income	(7)		(1)
Gains (losses) included in regulatory assets and liabilities	(19)	5	1
Acquisitions		1
Dispositions and settlements	(83)	1	(60)
Transfers into/out of Level 3	3	(35)
Ending Balance	(3,785)	(4,759)	(5,255)
Fixed Maturities [Member]
Fair value measurements Significant unobservable inputs [Line Items]
Beginning Balance	8	372	652
Gains (losses) included in earnings			312
Gains (losses) included in other comprehensive income	(2)	13	(14)
Acquisitions	101
Dispositions and settlements	(7)	(2)	(578)
Transfers into/out of Level 3		(375)
Ending Balance	100	8	372
Equity Securities and Other Investments [Member]
Fair value measurements Significant unobservable inputs [Line Items]
Beginning Balance	21,996	17,958	15,785
Gains (losses) included in earnings			522
Gains (losses) included in other comprehensive income	(593)	1,373	3,177
Acquisitions		3,000
Dispositions and settlements			(31)
Transfers into/out of Level 3		(335)	(1,495)
Ending Balance	$ 21,403	$ 21,996	$ 17,958

Fair value measurements - Other

Fair value measurements - Other information (Detail) - Significant Unobservable Inputs (Level 3) [Member] $ in Millions	12 Months Ended
	Dec. 31, 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	6 years
Fair value, unobservable input, discount for transferability restrictions and subordination	1.34%
Fair value of asset	$ 14,822
Other Investments [Member] | Warrants [Member] | Pricing Model, Warrant [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Fair value, unobservable input, discount for transferability and hedging restrictions	7.00%
Fair value of asset	$ 6,580
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	21.00%
Fair value of liability	$ 3,552
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	$ 284

Common stock (Detail)

Common stock (Detail) - shares	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Class A [Member]
Class of Stock [Line Items]
Shares issued	820,102	838,019	868,616	904,528
Treasury shares	(11,680)	(11,680)	(9,573)	(9,573)
Shares outstanding	808,422	826,339	859,043	894,955
Conversions of Class A common stock to Class B common stock and exercises of replacement stock options issued in a business acquisition	(17,917)	(30,597)	(35,912)
Treasury shares acquired		(2,107)
Class B [Member]
Class of Stock [Line Items]
Shares issued	1,253,866,598	1,226,265,250	1,178,775,092	1,123,393,956
Treasury shares	(1,409,762)	(1,409,762)	(1,408,484)	(1,408,484)
Shares outstanding	1,252,456,836	1,224,855,488	1,177,366,608	1,121,985,472
Conversions of Class A common stock to Class B common stock and exercises of replacement stock options issued in a business acquisition	27,601,348	47,490,158	55,381,136
Treasury shares acquired		(1,278)

Common stock (Parenthetical) (D

Common stock (Parenthetical) (Detail)	Dec. 31, 2015$ / sharesshares
Class A [Member]
Class of Stock [Line Items]
Common Stock, par value per share | $ / shares	$ 5
Common Stock, shares authorized | shares	1,650,000
Class B [Member]
Class of Stock [Line Items]
Common Stock, par value per share | $ / shares	$ 0.0033
Common Stock, shares authorized | shares	3,225,000,000

Common stock - Narrative (Detai

Common stock - Narrative (Detail)	Jun. 30, 2014shares	Dec. 31, 2015USD ($)Voteshares	Dec. 31, 2014shares	Dec. 31, 2013shares
Class of Stock [Line Items]
Preferred Stock, shares authorized		1,000,000
Preferred Stock, shares issued		0
WPLG Inc. [Member] | Graham Holding Company [Member]
Class of Stock [Line Items]
Number of shares exchanged	1,620,190
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	0	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
Number of shares acquired			1,278
Class B [Member] | WPLG Inc. [Member]
Class of Stock [Line Items]
Number of shares acquired	1,278
Class A [Member]
Class of Stock [Line Items]
Number of votes entitled per share, number | Vote		1
Class A equivalent shares outstanding		1,643,393	1,642,909
Number of shares acquired			2,107
Class A [Member] | WPLG Inc. [Member]
Class of Stock [Line Items]
Number of shares acquired	2,107

Accumulated other comprehens105

Accumulated other comprehensive income (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	$ 42,732	$ 44,025	$ 27,500
Other comprehensive income, net before reclassifications	(7,470)	802	18,044
Reclassifications from accumulated other comprehensive income	(1,280)	(2,095)	(1,498)
Transactions with noncontrolling interests			(21)
Ending Balance	33,982	42,732	44,025
Unrealized appreciation of investments, net [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	45,636	44,042	29,254
Other comprehensive income, net before reclassifications	(5,522)	3,778	16,379
Reclassifications from accumulated other comprehensive income	(1,516)	(2,184)	(1,591)
Ending Balance	38,598	45,636	44,042
Foreign currency translation [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	(1,957)	(146)	(120)
Other comprehensive income, net before reclassifications	(2,027)	(1,877)	25
Reclassifications from accumulated other comprehensive income	128	66	(31)
Transactions with noncontrolling interests			(20)
Ending Balance	(3,856)	(1,957)	(146)
Prior service and actuarial gains/losses of defined benefit pension plans [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	(1,039)	46	(1,601)
Other comprehensive income, net before reclassifications	191	(1,130)	1,534
Reclassifications from accumulated other comprehensive income	86	45	114
Transactions with noncontrolling interests			(1)
Ending Balance	(762)	(1,039)	46
Other AOCI transactions [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	92	83	(33)
Other comprehensive income, net before reclassifications	(112)	31	106
Reclassifications from accumulated other comprehensive income	22	(22)	10
Ending Balance	$ 2	$ 92	$ 83

Accumulated other comprehens106

Accumulated other comprehensive income - Reclassified Amounts (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Investment gains/losses	$ 9,373	$ 3,575	$ 4,065
Reclassifications before income taxes	34,946	28,105	28,796
Applicable income taxes	10,532	7,935	8,951
Total amounts reclassified from other comprehensive income into net earnings	24,414	20,170	19,845
Insurance and Other [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Investment gains/losses	9,363	3,503	3,881
Finance and Financial Products [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Investment gains/losses	10	72	184
Reclassification out of Accumulated Other Comprehensive Income [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Other	164	94	153
Reclassifications before income taxes	(1,971)	(3,266)	(2,294)
Applicable income taxes	(691)	(1,171)	(796)
Total amounts reclassified from other comprehensive income into net earnings	(1,280)	(2,095)	(1,498)
Reclassification out of Accumulated Other Comprehensive Income [Member] | Insurance and Other [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Investment gains/losses	(2,194)	(3,288)	(2,382)
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	59	(72)	(65)
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	(2,332)	(3,360)	(2,447)
Applicable income taxes	(816)	(1,176)	(856)
Total amounts reclassified from other comprehensive income into net earnings	(1,516)	(2,184)	(1,591)
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	(2,391)	(3,288)	(2,382)
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	59	(72)	(65)
Foreign currency translation [Member] | Reclassification out of Accumulated Other Comprehensive Income [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Other		75	(31)
Reclassifications before income taxes	197	75	(31)
Applicable income taxes	69	9
Total amounts reclassified from other comprehensive income into net earnings	128	66	(31)
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	129	58	167
Reclassifications before income taxes	129	58	167
Applicable income taxes	43	13	53
Total amounts reclassified from other comprehensive income into net earnings	86	45	114
Other AOCI transactions [Member] | Reclassification out of Accumulated Other Comprehensive Income [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Other	35	(39)	17
Reclassifications before income taxes	35	(39)	17
Applicable income taxes	13	(17)	7
Total amounts reclassified from other comprehensive income into net earnings	$ 22	$ (22)	$ 10

Pension plans - Net periodic pe

Pension plans - Net periodic pension expense (Detail) - Pension Plans, Defined Benefit [Member] - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Components of net periodic pension expense
Service cost	$ 266	$ 230	$ 254
Interest cost	591	629	547
Expected return on plan assets	(782)	(772)	(634)
Amortization of actuarial losses and other	179	102	225
Net pension expense	$ 254	$ 189	$ 392

Pension plans - Defined benefit

Pension plans - Defined benefit pension plans - Narrative (Detail) - Pension Plans, Defined Benefit [Member] - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Defined Benefit Plan Disclosure [Line Items]
Projected benefit obligation for unfunded plans	$ 1,200	$ 1,200
Estimated future benefit payments
2,016	919
2,017	879
2,018	889
2,019	901
2,020	912
2021 - 2025	4,560
Expected contribution to pension plans during the next year	$ 199

Pension plans - Projected benef

Pension plans - Projected benefit obligation, plan assets and net funded status (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
BHE Pension Plan [Member]
Benefit obligations
Accumulated benefit obligation at end of year	$ 4,797	$ 5,105
PBO at beginning of year	5,398	5,006
Service cost	57	60
Interest cost	200	226
Benefits paid	(316)	(310)
Actuarial (gains) or losses and other	(263)	416
PBO at end of year	5,076	5,398	$ 5,006
Plan assets
Plan assets at beginning of year	5,086	4,888
Employer contributions	90	126
Benefits paid	(316)	(310)
Actual return on plan assets	31	525
Other	(126)	(143)
Plan assets at end of year	4,765	5,086	4,888
Funded status - net liability	311	312
All Other Pension Plans [Member]
Benefit obligations
Accumulated benefit obligation at end of year	9,264	9,522
PBO at beginning of year	10,489	8,892
Service cost	209	170
Interest cost	391	403
Benefits paid	(518)	(524)
Business acquisitions	165	11
Actuarial (gains) or losses and other	(553)	1,537
PBO at end of year	10,183	10,489	8,892
Plan assets
Plan assets at beginning of year	8,280	8,389
Employer contributions	116	122
Benefits paid	(518)	(524)
Actual return on plan assets	80	338
Business acquisitions	167	1
Other	(59)	(46)
Plan assets at end of year	8,066	8,280	8,389
Funded status - net liability	2,117	2,209
Pension Plans, Defined Benefit [Member]
Benefit obligations
Accumulated benefit obligation at end of year	14,061	14,627
PBO at beginning of year	15,887	13,898
Service cost	266	230	254
Interest cost	591	629	547
Benefits paid	(834)	(834)
Business acquisitions	165	11
Actuarial (gains) or losses and other	(816)	1,953
PBO at end of year	15,259	15,887	13,898
Plan assets
Plan assets at beginning of year	13,366	13,277
Employer contributions	206	248
Benefits paid	(834)	(834)
Actual return on plan assets	111	863
Business acquisitions	167	1
Other	(185)	(189)
Plan assets at end of year	12,831	13,366	$ 13,277
Funded status - net liability	$ 2,428	$ 2,521

Pension plans - Additional tabu

Pension plans - Additional tabular disclosures (Detail) - Pension Plans, Defined Benefit [Member] - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Assumptions applicable to pension benefit obligations and pension expense:
Discount rate	4.10%	3.80%	4.60%
Expected long-term rate of return on plan assets	6.50%	6.70%	6.70%
Rate of compensation increase	3.40%	3.40%	3.50%
Discount rate applicable to pension expense	3.80%	4.60%	4.10%
Amounts recognized in the Consolidated Balance Sheets:
Net funded status	$ 2,428	$ 2,521
Amounts recognized in other comprehensive income:
Accumulated other comprehensive income (loss), beginning of year	(1,617)	86
Amount included in net periodic pension expense	129	58
Gains (losses) current period and other	295	(1,761)
Accumulated other comprehensive income (loss), end of year	(1,193)	(1,617)	$ 86
Accounts Payable, Accruals and Other Liabilities [Member]
Amounts recognized in the Consolidated Balance Sheets:
Net funded status	2,484	2,550
Losses and Loss Adjustment Expenses [Member]
Amounts recognized in the Consolidated Balance Sheets:
Net funded status	400	332
Other Assets [Member]
Amounts recognized in the Consolidated Balance Sheets:
Excess of plan assets over plan obligations	$ (456)	$ (361)

Pension plans - Fair value of p

Pension plans - Fair value of plan assets (Detail) - Pension Plans, Defined Benefit [Member] - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	$ 12,831	$ 13,366	$ 13,277
Cash and Cash Equivalents [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	839	482
Equity Securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	7,319	7,950
Government Obligations [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	786	811
Other Fixed Maturity Securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	990	908
Investment Funds and Other [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	2,897	3,215
Quoted Prices (Level 1) [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	9,019	9,352
Quoted Prices (Level 1) [Member] | Cash and Cash Equivalents [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	544	250
Quoted Prices (Level 1) [Member] | Equity Securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	7,305	7,739
Quoted Prices (Level 1) [Member] | Government Obligations [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	726	701
Quoted Prices (Level 1) [Member] | Other Fixed Maturity Securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	87	67
Quoted Prices (Level 1) [Member] | Investment Funds and Other [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	357	595
Significant Other Observable Inputs (Level 2) [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	3,472	3,681
Significant Other Observable Inputs (Level 2) [Member] | Cash and Cash Equivalents [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	295	232
Significant Other Observable Inputs (Level 2) [Member] | Equity Securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	14	211
Significant Other Observable Inputs (Level 2) [Member] | Government Obligations [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	60	110
Significant Other Observable Inputs (Level 2) [Member] | Other Fixed Maturity Securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	903	841
Significant Other Observable Inputs (Level 2) [Member] | Investment Funds and Other [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	2,200	2,287
Significant Unobservable Inputs (Level 3) [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	340	333
Significant Unobservable Inputs (Level 3) [Member] | Investment Funds and Other [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	$ 340	$ 333

Pension plans - Defined contrib

Pension plans - Defined contribution pension plans - Narrative (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Compensation and Retirement Disclosure [Abstract]
Contributions to defined contribution plans	$ 739	$ 737	$ 690

Contingencies and Commitments -

Contingencies and Commitments - Narrative (Detail) - USD ($)	Jan. 29, 2016	Jan. 08, 2016	Dec. 31, 2015	Sep. 27, 2015	Dec. 31, 2014	Dec. 31, 2013	Nov. 13, 2014
Commitments and Contingencies [Line Items]
Operating leases, rent expense			$ 1,516,000,000		$ 1,484,000,000	$ 1,396,000,000
Purchase commitments - 2016			12,200,000,000
Purchase commitments - 2017			4,800,000,000
Purchase commitments - 2018			3,800,000,000
Purchase commitments - 2019			3,100,000,000
Purchase commitments - 2020			2,300,000,000
Purchase commitments - After 2020			13,400,000,000
Estimated cost to acquire certain equity ownership interests of less than wholly-owned subsidiaries			$ 4,300,000,000
Berkadia Commercial Mortgage (investee) [Member]
Commitments and Contingencies [Line Items]
Voting interest in investee			50.00%
Commercial paper outstanding			$ 2,470,000,000
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%
Leucadia National Corporation (venture partner) [Member] | Berkadia Commercial Mortgage (investee) [Member]
Commitments and Contingencies [Line Items]
Voting interest in investee			50.00%
Surety bonds [Member] | Berkshire Hathaway Insurance Group [Member]
Commitments and Contingencies [Line Items]
Guarantee obligation, maximum amount of exposure			$ 2,500,000,000
Precision Castparts Corp [Member]
Commitments and Contingencies [Line Items]
Business acquisition, revenues				$ 9,700,000,000
Business acquisition, net earnings available to shareholders				$ 1,300,000,000
Marmon and IMC International Metalworking Companies B.V. [Member]
Commitments and Contingencies [Line Items]
Aggregate consideration for acquisition of noncontrolling interest						3,500,000,000
Payment to acquire noncontrolling interest					$ 1,200,000,000	2,300,000,000
Reduction of shareholders' equity for purchase of noncontrolling interests						$ 1,800,000,000
Duracell Company [Member] | Proctor & Gamble Company [Member] | Purchase Agreement [Member]
Commitments and Contingencies [Line Items]
Cash to be acquired at closing							$ 1,700,000,000
Value of shares agreed to exchange in business acquisition							$ 4,200,000,000
Subsequent Event [Member] | Berkshire Hathaway (Parent) [Member] | Revolving Credit Agreement [Member]
Commitments and Contingencies [Line Items]
Revolving credit agreement		$ 10,000,000,000
Expiration date of credit agreement		Jan. 6, 2017
Subsequent Event [Member] | Berkshire Hathaway (Parent) [Member] | Precision Castparts Corp [Member]
Commitments and Contingencies [Line Items]
Business acquisition, cash price per share	$ 235
Aggregate consideration paid for business acquisition	$ 32,700,000,000
Subsequent Event [Member] | Berkshire Hathaway (Parent) [Member] | Precision Castparts Corp [Member] | Revolving Credit Agreement [Member]
Commitments and Contingencies [Line Items]
Borrowings under credit agreement	$ 10,000,000,000

Contingencies and Commitment114

Contingencies and Commitments - Operating leases minimum payments (Detail) $ in Millions	Dec. 31, 2015USD ($)
Minimum rental payments for operating leases
2,016	$ 1,347
2,017	1,187
2,018	1,012
2,019	884
2,020	796
After 2,020	3,512
Future minimum rental payments, total	$ 8,738

Business segment data (Detail)

Business segment data (Detail) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Segment Reporting Information [Line Items]
Revenues	$ 51,820	$ 58,989	$ 51,368	$ 48,644	$ 48,259	$ 51,199	$ 49,762	$ 45,453	$ 210,821	$ 194,673	$ 182,150
Interest expense									3,515	3,253	2,801
Income tax expense									10,532	7,935	8,951
Total earnings before income taxes									34,946	28,105	28,796
Capital expenditures									16,082	15,185	11,087
Depreciation of tangible assets									6,673	6,215	5,418
Total assets	552,257				525,867				552,257	525,867	484,624
Goodwill at year-end	62,708				60,714				62,708	60,714	57,011
Operating Businesses [Member]
Segment Reporting Information [Line Items]
Earnings before income taxes from operating businesses									25,214	24,536	23,260
Revenues									200,843	190,691	175,758
Interest expense									3,245	3,013	2,500
Income tax expense									7,554	7,543	7,042
Capital expenditures									16,082	15,185	11,087
Depreciation of tangible assets									6,673	6,215	5,418
Goodwill at year-end	62,708				60,714				62,708	60,714
Identifiable assets at year-end	454,217				442,946				454,217	442,946	411,018
Operating Businesses [Member] | Berkshire Hathaway Insurance Group [Member]
Segment Reporting Information [Line Items]
Earnings before income taxes from operating businesses									6,387	7,025	7,802
Revenues									45,856	45,623	41,419
Income tax expense									1,475	1,768	2,083
Capital expenditures									115	94	89
Depreciation of tangible assets									77	69	58
Goodwill at year-end	15,536				15,547				15,536	15,547
Identifiable assets at year-end	219,451				225,432				219,451	225,432	208,004
Operating Businesses [Member] | Berkshire Hathaway Insurance Group [Member] | GEICO [Member]
Segment Reporting Information [Line Items]
Earnings before income taxes from operating businesses									460	1,159	1,127
Premiums earned									22,718	20,496	18,572
Goodwill at year-end	1,471				1,370				1,471	1,370
Identifiable assets at year-end	48,291				45,439				48,291	45,439	39,568
Operating Businesses [Member] | Berkshire Hathaway Insurance Group [Member] | General Re [Member]
Segment Reporting Information [Line Items]
Earnings before income taxes from operating businesses									132	277	283
Premiums earned									5,975	6,264	5,984
Goodwill at year-end	13,527				13,527				13,527	13,527
Identifiable assets at year-end	26,478				28,692				26,478	28,692	29,956
Operating Businesses [Member] | Berkshire Hathaway Insurance Group [Member] | Berkshire Hathaway Reinsurance and Primary Groups [Member]
Segment Reporting Information [Line Items]
Goodwill at year-end	538				650				538	650
Identifiable assets at year-end	144,682				151,301				144,682	151,301	138,480
Operating Businesses [Member] | Berkshire Hathaway Insurance Group [Member] | Berkshire Hathaway Reinsurance Group [Member]
Segment Reporting Information [Line Items]
Earnings before income taxes from operating businesses									421	606	1,294
Premiums earned									7,207	10,116	8,786
Operating Businesses [Member] | Berkshire Hathaway Insurance Group [Member] | Berkshire Hathaway Primary Group [Member]
Segment Reporting Information [Line Items]
Earnings before income taxes from operating businesses									824	626	385
Premiums earned									5,394	4,377	3,342
Operating Businesses [Member] | Berkshire Hathaway Insurance Group [Member] | Investment Income [Member]
Segment Reporting Information [Line Items]
Earnings before income taxes from operating businesses									4,550	4,357	4,713
Interest, dividend and other investment income									4,562	4,370	4,735
Operating Businesses [Member] | BNSF [Member]
Segment Reporting Information [Line Items]
Earnings before income taxes from operating businesses									6,775	6,169	5,928
Revenues									21,967	23,239	22,014
Interest expense									928	833	729
Income tax expense									2,527	2,300	2,135
Capital expenditures									5,651	5,243	3,918
Depreciation of tangible assets									1,932	1,804	1,655
Goodwill at year-end	14,845				14,819				14,845	14,819
Identifiable assets at year-end	66,613				62,840				66,613	62,840	59,784
Operating Businesses [Member] | Berkshire Hathaway Energy [Member]
Segment Reporting Information [Line Items]
Earnings before income taxes from operating businesses									2,851	2,711	1,806
Revenues									18,231	17,614	12,743
Interest expense									1,830	1,623	1,139
Income tax expense									450	589	130
Capital expenditures									5,876	6,555	4,307
Depreciation of tangible assets									2,451	2,177	1,577
Goodwill at year-end	9,333				9,599				9,333	9,599
Identifiable assets at year-end	74,221				71,285				74,221	71,285	61,991
Operating Businesses [Member] | McLane Company [Member]
Segment Reporting Information [Line Items]
Earnings before income taxes from operating businesses									502	435	486
Revenues									48,223	46,640	45,930
Interest expense									13	14	12
Income tax expense									195	169	178
Capital expenditures									338	241	225
Depreciation of tangible assets									161	159	159
Goodwill at year-end	656				657				656	657
Identifiable assets at year-end	5,871				5,419				5,871	5,419	5,209
Operating Businesses [Member] | Manufacturing Businesses [Member]
Segment Reporting Information [Line Items]
Earnings before income taxes from operating businesses									4,893	4,811	4,205
Revenues									36,136	36,773	34,258
Interest expense									50	69	70
Income tax expense									1,548	1,544	1,403
Capital expenditures									1,292	1,324	1,037
Depreciation of tangible assets									938	943	1,061
Goodwill at year-end	14,833				14,818				14,833	14,818
Identifiable assets at year-end	34,141				34,509				34,141	34,509	34,100
Operating Businesses [Member] | Service and Retailing Businesses [Member]
Segment Reporting Information [Line Items]
Earnings before income taxes from operating businesses									1,720	1,546	1,469
Revenues									23,466	14,276	13,284
Interest expense									40	11	21
Income tax expense									651	576	557
Capital expenditures									574	591	488
Depreciation of tangible assets									504	461	413
Goodwill at year-end	6,163				3,937				6,163	3,937
Identifiable assets at year-end	16,299				11,303				16,299	11,303	10,051
Operating Businesses [Member] | Finance and Financial Products Reportable Segment [Member]
Segment Reporting Information [Line Items]
Earnings before income taxes from operating businesses									2,086	1,839	1,564
Revenues									6,964	6,526	6,110
Interest expense									384	463	529
Income tax expense									708	597	556
Capital expenditures									2,236	1,137	1,023
Depreciation of tangible assets									610	602	495
Goodwill at year-end	1,342				1,337				1,342	1,337
Identifiable assets at year-end	37,621				32,158				37,621	32,158	31,879
Corporate, Eliminations and Other [Member]
Segment Reporting Information [Line Items]
Earnings before income taxes from operating businesses									(971)	(893)	(980)
Revenues									(1,099)	(793)	(427)
Interest expense									(104)	(73)	(2)
Income tax expense									(402)	(299)	(370)
Identifiable assets at year-end	35,332				22,207				35,332	22,207	16,595
Segment Reconciling Items [Member]
Segment Reporting Information [Line Items]
Investment and derivative gains/losses									10,347	4,081	6,673
Interest expense									374	313	303
Investment and derivative gains/losses, tax									3,622	760	2,334
Interest expense, tax									(131)	(110)	(106)
Goodwill at year-end	$ 62,708				$ 60,714				62,708	60,714	57,011
Segment Reconciling Items [Member] | Kraft Heinz (previously Heinz Holding) [Member]
Segment Reporting Information [Line Items]
Investments in Kraft Heinz									730	694	146
Investments in Kraft Heinz, tax									$ (111)	$ 41	$ 51

Business segment data - Insuran

Business segment data - Insurance premiums by type (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Property/Casualty [Member]
Segment Reporting Information [Line Items]
Premiums written - Direct	$ 30,544	$ 27,541	$ 24,292
Premiums written - Assumed	7,049	9,889	7,339
Premiums written - Ceded	(877)	(839)	(720)
Premiums written	36,716	36,591	30,911
Premiums earned - Direct	29,608	26,389	23,267
Premiums earned - Assumed	6,584	9,872	7,928
Premiums earned - Ceded	(854)	(850)	(797)
Premiums earned	35,338	35,411	30,398
Life/Health [Member]
Segment Reporting Information [Line Items]
Premiums written - Direct	821	879	931
Premiums written - Assumed	5,187	5,030	5,437
Premiums written - Ceded	(57)	(67)	(69)
Premiums written	5,951	5,842	6,299
Premiums earned - Direct	821	879	931
Premiums earned - Assumed	5,192	5,030	5,425
Premiums earned - Ceded	(57)	(67)	(70)
Premiums earned	$ 5,956	$ 5,842	$ 6,286

Business segment data - Insu117

Business segment data - Insurance premiums by geographic area (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Property/Casualty [Member]
Segment Reporting Information [Line Items]
Premiums written	$ 36,716	$ 36,591	$ 30,911
Property/Casualty [Member] | United States [Member]
Segment Reporting Information [Line Items]
Premiums written	31,171	31,362	25,704
Property/Casualty [Member] | Asia Pacific [Member]
Segment Reporting Information [Line Items]
Premiums written	3,472	1,953	2,353
Property/Casualty [Member] | Western Europe [Member]
Segment Reporting Information [Line Items]
Premiums written	1,638	2,424	2,234
Property/Casualty [Member] | All Other Geographic Areas [Member]
Segment Reporting Information [Line Items]
Premiums written	435	852	620
Life/Health [Member]
Segment Reporting Information [Line Items]
Premiums written	5,951	5,842	6,299
Life/Health [Member] | United States [Member]
Segment Reporting Information [Line Items]
Premiums written	3,247	3,402	3,934
Life/Health [Member] | Asia Pacific [Member]
Segment Reporting Information [Line Items]
Premiums written	673	651	420
Life/Health [Member] | Western Europe [Member]
Segment Reporting Information [Line Items]
Premiums written	1,263	1,135	1,339
Life/Health [Member] | All Other Geographic Areas [Member]
Segment Reporting Information [Line Items]
Premiums written	$ 768	$ 654	$ 606

Business segment data - Narrati

Business segment data - Narrative (Detail) - USD ($) $ in Billions	Dec. 31, 2015	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Segment Reporting Information [Line Items]
Sales and service revenues		$ 112.4	$ 102.2	$ 97.6
Wal-Mart Stores, Inc. [Member]
Segment Reporting Information [Line Items]
Sales and service revenues		$ 13	$ 13	$ 13
Sales and Service Revenues [Member] | Geographic Concentration [Member] | United States [Member]
Segment Reporting Information [Line Items]
Concentration percentage		87.00%	85.00%	85.00%
Property, Plant and Equipment [Member] | Geographic Concentration [Member] | United States [Member]
Segment Reporting Information [Line Items]
Concentration percentage	89.00%
Railroad, Utilities and Energy [Member] | Revenues [Member] | Geographic Concentration [Member] | United States [Member]
Segment Reporting Information [Line Items]
Concentration percentage		95.00%	96.00%	96.00%

Quarterly data (Detail)

Quarterly data (Detail) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended																12 Months Ended
	Dec. 31, 2015		Sep. 30, 2015		Jun. 30, 2015		Mar. 31, 2015		Dec. 31, 2014		Sep. 30, 2014		Jun. 30, 2014		Mar. 31, 2014		Dec. 31, 2015		Dec. 31, 2014		Dec. 31, 2013
Quarterly Financial Information [Line Items]
Revenues	$ 51,820		$ 58,989		$ 51,368		$ 48,644		$ 48,259		$ 51,199		$ 49,762		$ 45,453		$ 210,821		$ 194,673		$ 182,150
Net earnings attributable to Berkshire shareholders	5,478	[1]	9,428	[1]	4,013	[1]	5,164	[1]	4,155	[1]	4,617	[1]	6,395	[1]	4,705	[1]	$ 24,083		$ 19,872		$ 19,476
Investment and derivative gains/losses	$ 805		$ 4,877		$ 123		$ 920		$ 192		$ (107)		$ 2,064		$ 1,172
Class A [Member]
Quarterly Financial Information [Line Items]
Net earnings attributable to Berkshire shareholders per equivalent Class A common share	$ 3,333		$ 5,737		$ 2,442		$ 3,143		$ 2,529		$ 2,811		$ 3,889		$ 2,862		$ 14,656	[2]	$ 12,092	[2]	$ 11,850	[2]
[1]	Includes investment gains/losses, other-than-temporary impairment losses on investments and derivative gains/losses. Derivative gains/losses include significant amounts related to non-cash changes in the fair value of long-term contracts arising from short-term changes in equity prices, interest rates and foreign currency rates, among other factors. After-tax investment and derivative gains/losses for the periods presented above are as follows (in millions): 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter Investment and derivative gains/losses - 2015 $ 920 $ 123 $ 4,877 $ 805 Investment and derivative gains/losses - 2014 1,172 2,064 (107 ) 192
[2]	Average shares outstanding and net earnings per share are shown on an equivalent Class A common stock basis. Equivalent Class B shares outstanding are 1,500 times the equivalent Class A amount. Net earnings per equivalent Class B share outstanding are one-fifteen-hundredth (1/1,500) of the equivalent Class A amount or $9.77 for 2015, $8.06 for 2014 and $7.90 for 2013.

Condensed Financial Informat120

Condensed Financial Information - Balance Sheets (Detail) - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Assets:
Cash and cash equivalents	$ 71,730	$ 63,269	$ 48,186	$ 46,992
Total assets	552,257	525,867	484,624
Liabilities and Shareholders' Equity:
Income taxes, principally deferred	63,126	61,235
Total liabilities	293,630	282,840
Berkshire Hathaway shareholders' equity	255,550	240,170
Total liabilities and shareholders' equity	552,257	525,867
Berkshire Hathaway (Parent) [Member]
Assets:
Cash and cash equivalents	10,609	9,449	$ 3,412	$ 10,557
Investments in fixed maturity and equity securities	112	152
Investments in and advances to/from consolidated subsidiaries	233,977	227,615
Investments in The Kraft Heinz Company	23,424	11,660
Other assets	1	51
Total assets	268,123	248,927
Liabilities and Shareholders' Equity:
Accounts payable, accrued interest and other liabilities	111	100
Income taxes, principally deferred	2,663	343
Notes payable and other borrowings	9,799	8,314
Total liabilities	12,573	8,757
Berkshire Hathaway shareholders' equity	255,550	240,170
Total liabilities and shareholders' equity	$ 268,123	$ 248,927

Condensed Financial Informat121

Condensed Financial Information - Statements of Earnings and Comprehensive Income (Detail) - USD ($) $ in Millions	3 Months Ended																12 Months Ended
	Dec. 31, 2015		Sep. 30, 2015		Jun. 30, 2015		Mar. 31, 2015		Dec. 31, 2014		Sep. 30, 2014		Jun. 30, 2014		Mar. 31, 2014		Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
From consolidated subsidiaries:
Investment gains/losses																	$ 9,373	$ 3,575	$ 4,065
Total revenues	$ 51,820		$ 58,989		$ 51,368		$ 48,644		$ 48,259		$ 51,199		$ 49,762		$ 45,453		210,821	194,673	182,150
Cost and expense items:
Interest expense																	3,515	3,253	2,801
Income taxes																	10,532	7,935	8,951
Total costs and expenses																	175,875	166,568	153,354
Net earnings attributable to Berkshire Hathaway shareholders	$ 5,478	[1]	$ 9,428	[1]	$ 4,013	[1]	$ 5,164	[1]	$ 4,155	[1]	$ 4,617	[1]	$ 6,395	[1]	$ 4,705	[1]	24,083	19,872	19,476
Comprehensive income attributable to Berkshire Hathaway shareholders																	15,333	18,579	36,022
Berkshire Hathaway (Parent) [Member]
From consolidated subsidiaries:
Dividends																	10,519	4,969	6,158
Undistributed earnings																	8,508	14,496	13,657
Total income from consolidated subsidiaries																	19,027	19,465	19,815
Investment gains/losses																	6,854
Other income																	841	758	229
Total revenues																	26,722	20,223	20,044
Cost and expense items:
General and administrative																	73	(1)	94
Interest expense																	302	236	228
Income taxes																	2,264	116	246
Total costs and expenses																	2,639	351	568
Net earnings attributable to Berkshire Hathaway shareholders																	24,083	19,872	19,476
Other comprehensive income attributable to Berkshire Hathaway shareholders																	(8,750)	(1,293)	16,546
Comprehensive income attributable to Berkshire Hathaway shareholders																	$ 15,333	$ 18,579	$ 36,022
[1]	Includes investment gains/losses, other-than-temporary impairment losses on investments and derivative gains/losses. Derivative gains/losses include significant amounts related to non-cash changes in the fair value of long-term contracts arising from short-term changes in equity prices, interest rates and foreign currency rates, among other factors. After-tax investment and derivative gains/losses for the periods presented above are as follows (in millions): 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter Investment and derivative gains/losses - 2015 $ 920 $ 123 $ 4,877 $ 805 Investment and derivative gains/losses - 2014 1,172 2,064 (107 ) 192

Condensed Financial Informat122

Condensed Financial Information - Statements of Cash Flows (Detail) - USD ($) $ in Millions	3 Months Ended																12 Months Ended
	Dec. 31, 2015		Sep. 30, 2015	[1]	Jun. 30, 2015	[1]	Mar. 31, 2015		Dec. 31, 2014		Sep. 30, 2014	[1]	Jun. 30, 2014	[1]	Mar. 31, 2014		Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Cash flows from operating activities:
Net earnings attributable to Berkshire Hathaway shareholders	$ 5,478	[1]	$ 9,428		$ 4,013		$ 5,164	[1]	$ 4,155	[1]	$ 4,617		$ 6,395		$ 4,705	[1]	$ 24,083	$ 19,872	$ 19,476
Adjustments to reconcile net earnings to cash flows from operating activities:
Investment gains/losses																	(9,373)	(3,575)	(4,065)
Income taxes payable																	5,718	4,905	3,514
Other																	751	(341)	373
Net cash flows from operating activities																	31,491	32,010	27,704
Cash flows from investing activities:
Net cash flows from investing activities																	(26,668)	(19,369)	(27,535)
Cash flows from financing activities:
Acquisitions of noncontrolling interests																	(72)	(1,287)	(2,890)
Other																	(161)	22	(134)
Net cash flows from financing activities																	3,803	2,731	961
Increase (decrease) in cash and cash equivalents																	8,461	15,083	1,194
Cash and cash equivalents at beginning of year							63,269								48,186		63,269	48,186	46,992
Cash and cash equivalents at end of year	71,730								63,269								71,730	63,269	48,186
Other cash flow information:
Income taxes paid																	4,535	4,014	5,401
Berkshire Hathaway (Parent) [Member]
Cash flows from operating activities:
Net earnings attributable to Berkshire Hathaway shareholders																	24,083	19,872	19,476
Adjustments to reconcile net earnings to cash flows from operating activities:
Investment gains/losses																	(6,854)
Undistributed earnings of subsidiaries																	(8,508)	(14,496)	(13,657)
Non-cash dividends from subsidiaries																	(3,938)
Income taxes payable																	2,227	136	396
Other																	222	(75)	112
Net cash flows from operating activities																	7,232	5,437	6,327
Cash flows from investing activities:
Investments in The Kraft Heinz Company																	(5,258)		(12,250)
Investments in and advances to/repayments from subsidiaries																	(2,274)	1,673	(433)
Net cash flows from investing activities																	(7,532)	1,673	(12,683)
Cash flows from financing activities:
Proceeds from borrowings																	3,165	832	2,611
Repayments of borrowings																	(1,775)	(792)	(2,656)
Acquisitions of noncontrolling interests																	(10)	(1,231)	(836)
Other																	80	118	92
Net cash flows from financing activities																	1,460	(1,073)	(789)
Increase (decrease) in cash and cash equivalents																	1,160	6,037	(7,145)
Cash and cash equivalents at beginning of year							$ 9,449								$ 3,412		9,449	3,412	10,557
Cash and cash equivalents at end of year	$ 10,609								$ 9,449								10,609	9,449	3,412
Other cash flow information:
Income taxes paid																	3,180	2,512	4,080
Interest paid																	206	$ 233	$ 205
Non-cash investments in subsidiaries																	$ 3,938
[1]	Includes investment gains/losses, other-than-temporary impairment losses on investments and derivative gains/losses. Derivative gains/losses include significant amounts related to non-cash changes in the fair value of long-term contracts arising from short-term changes in equity prices, interest rates and foreign currency rates, among other factors. After-tax investment and derivative gains/losses for the periods presented above are as follows (in millions): 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter Investment and derivative gains/losses - 2015 $ 920 $ 123 $ 4,877 $ 805 Investment and derivative gains/losses - 2014 1,172 2,064 (107 ) 192

Note to Condensed Financial Inf

Note to Condensed Financial Information - Narrative (Detail) € in Millions	Jan. 29, 2016USD ($)	Jan. 08, 2016USD ($)	Jul. 02, 2015	Jul. 01, 2015USD ($)	Jun. 07, 2013USD ($)	Mar. 31, 2015EUR (€)	Sep. 30, 2015USD ($)	Dec. 31, 2015USD ($)	Dec. 31, 2013USD ($)
Condensed Financial Statements, Captions [Line Items]
Maturing: 2016								$ 6,817,000,000
Maturing: 2017								6,503,000,000
Maturing: 2018								8,835,000,000
Maturing: 2019								4,375,000,000
Maturing: 2020								2,843,000,000
Berkshire Hathaway (Parent) [Member]
Condensed Financial Statements, Captions [Line Items]
Purchase of preferred stock, common stock and warrants								5,258,000,000	$ 12,250,000,000
Maturing: 2016								1,051,000,000
Maturing: 2017								1,143,000,000
Maturing: 2018								802,000,000
Maturing: 2019								755,000,000
Maturing: 2020								2,000,000
Guarantee of subsidiary debt obligations								14,000,000,000
Berkshire Hathaway (Parent) [Member] | Equity Index Put Options and Credit Default Derivatives [Member]
Condensed Financial Statements, Captions [Line Items]
Guarantee of subsidiary obligations under derivative liability contracts								$ 3,800,000,000
Berkshire Hathaway (Parent) [Member] | Subsequent Event [Member] | Revolving Credit Agreement [Member]
Condensed Financial Statements, Captions [Line Items]
Revolving credit agreement		$ 10,000,000,000
Expiration date of credit agreement		Jan. 6, 2017
Berkshire Hathaway (Parent) [Member] | Senior Unsecured Notes [Member]
Condensed Financial Statements, Captions [Line Items]
Principal amount of debt issued | €						€ 3,000
Berkshire Hathaway (Parent) [Member] | Senior Unsecured Notes Due 2023 at 0.75% [Member]
Condensed Financial Statements, Captions [Line Items]
Principal amount of debt issued | €						€ 750
Debt instrument, interest rate, stated percentage						0.75%
Berkshire Hathaway (Parent) [Member] | Senior Unsecured Notes Due 2027 at 1.125% [Member]
Condensed Financial Statements, Captions [Line Items]
Principal amount of debt issued | €						€ 1,250
Debt instrument, interest rate, stated percentage						1.125%
Berkshire Hathaway (Parent) [Member] | Senior Unsecured Notes Due 2035 at 1.625% [Member]
Condensed Financial Statements, Captions [Line Items]
Principal amount of debt issued | €						€ 1,000
Debt instrument, interest rate, stated percentage						1.625%
Berkshire Hathaway (Parent) [Member] | Precision Castparts Corp [Member] | Subsequent Event [Member]
Condensed Financial Statements, Captions [Line Items]
Aggregate consideration paid for acquisition	$ 32,700,000,000
Berkshire Hathaway (Parent) [Member] | Precision Castparts Corp [Member] | Subsequent Event [Member] | Revolving Credit Agreement [Member]
Condensed Financial Statements, Captions [Line Items]
Borrowings under credit agreement	$ 10,000,000,000
Kraft Heinz (previously Heinz Holding) [Member] | Berkshire Hathaway (Parent) [Member]
Condensed Financial Statements, Captions [Line Items]
Equity method investment ownership percentage				52.50%
Equity method investment ownership percentage after transactions			26.80%					26.80%
Kraft Heinz (previously Heinz Holding) [Member] | Berkshire Hathaway (Parent) [Member] | Common Stock, Cumulative Compounding Preferred Stock and Warrants [Member]
Condensed Financial Statements, Captions [Line Items]
Purchase of preferred stock, common stock and warrants					$ 12,250,000,000
Kraft Heinz (previously Heinz Holding) [Member] | Berkshire Hathaway (Parent) [Member] | Common Stock [Member]
Condensed Financial Statements, Captions [Line Items]
Purchase of common stock				$ 5,260,000,000				$ 5,260,000,000
Non-cash pre-tax holding gain on equity method investment							$ 6,800,000,000	$ 6,800,000,000
Kraft Heinz (previously Heinz Holding) [Member] | Berkshire Hathaway (Parent) [Member] | Common Stock and Warrants [Member]
Condensed Financial Statements, Captions [Line Items]
Equity method investment ownership percentage					52.50%
Kraft Heinz (previously Heinz Holding) [Member] | Berkshire Hathaway (Parent) [Member] | Cumulative Compounding Preferred Stock [Member]
Condensed Financial Statements, Captions [Line Items]
Investment in preferred stock, liquidation value					$ 8,000,000,000