Berkshire Hathaway (BRK-B) 10-Q 5 Aug 16 2016 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jun. 30, 2016	Jul. 28, 2016
Document Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Jun. 30, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	Q2
Trading Symbol	BRKA
Entity Registrant Name	BERKSHIRE HATHAWAY INC.
Entity Central Index Key	1,067,983
Current Fiscal Year End Date	--12-31
Entity Filer Category	Large Accelerated Filer
Class A [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		788,894
Class B [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		1,282,442,561

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Millions	Jun. 30, 2016		Dec. 31, 2015
ASSETS
Cash and cash equivalents	$ 72,679		$ 71,730
Investments in fixed maturity securities	23,780		26,027
Investments in equity securities	104,234	[1]	111,822	[2]
Inventories	15,720		11,916
Goodwill	79,177		62,708
Total assets	592,816		552,257
LIABILITIES
Income taxes, principally deferred	72,180		63,126
Total liabilities	326,558		293,630
Shareholders' equity:
Common stock	8		8
Capital in excess of par value	35,710		35,620
Accumulated other comprehensive income	30,777		33,982
Retained earnings	198,293		187,703
Treasury stock, at cost	(1,763)		(1,763)
Berkshire Hathaway shareholders' equity	263,025		255,550
Noncontrolling interests	3,233		3,077
Total shareholders' equity	266,258		258,627
Total liabilities and shareholders' equity	592,816		552,257
Insurance and Other [Member]
ASSETS
Cash and cash equivalents	61,788		61,181
Investments in fixed maturity securities	23,744		25,988
Investments in equity securities	102,563		110,212
Other investments	14,487		15,998
Investments in The Kraft Heinz Company	15,752		23,424
Receivables	27,162		23,303
Inventories	15,720		11,916
Property, plant and equipment	19,072		15,540
Goodwill	53,564		37,188
Other intangible assets	35,179		9,148
Deferred charges reinsurance assumed	7,652		7,687
Other	7,464		6,697
Total assets	384,147		348,282
LIABILITIES
Losses and loss adjustment expenses	74,708		73,144
Unearned premiums	14,768		13,311
Life, annuity and health insurance benefits	14,974		14,497
Other policyholder liabilities	7,214		7,123
Accounts payable, accruals and other liabilities	20,468		17,879
Notes payable and other borrowings	27,567		14,599
Total liabilities	159,699		140,553
Railroad, Utilities and Energy [Member]
ASSETS
Cash and cash equivalents	3,036		3,437
Property, plant and equipment	121,977		120,279
Goodwill	24,241		24,178
Regulatory assets	4,306		4,285
Other	13,840		12,833
Total assets	167,400		165,012
LIABILITIES
Accounts payable, accruals and other liabilities	11,597		11,994
Regulatory liabilities	3,062		3,033
Notes payable and other borrowings	58,595		57,739
Total liabilities	73,254		72,766
Finance and Financial Products [Member]
ASSETS
Cash and cash equivalents	7,855		7,112
Investments in fixed maturity securities	36		39
Investments in equity and fixed maturity securities	360		411
Investments in equity securities	324		372
Other investments	6,339		5,719
Loans and finance receivables	13,088		12,772
Property, plant and equipment and assets held for lease	9,662		9,347
Goodwill	1,372		1,342
Other	2,593		2,260
Total assets	41,269		38,963
LIABILITIES
Accounts payable, accruals and other liabilities	1,548		1,398
Derivative contract liabilities	4,626		3,836
Notes payable and other borrowings	15,251		11,951
Total liabilities	$ 21,425		$ 17,185
[1]	Approximately 61% of the aggregate fair value was concentrated in the equity securities of four companies (American Express Company - $9.2 billion; Wells Fargo & Company - $23.7 billion; International Business Machines Corporation ("IBM") - $12.3 billion; and The Coca-Cola Company - $18.1 billion).
[2]	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 - $11.2 billion; and The Coca-Cola Company - $17.2 billion).

Consolidated Statements of Earn

Consolidated Statements of Earnings - USD ($) $ in Millions		3 Months Ended		6 Months Ended
		Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Revenues:
Investment gains/losses		$ 643	$ 362	$ 2,493	$ 459
Total revenues		54,460	51,368	106,863	100,012
Costs and expenses:
Total costs and expenses		47,088	45,522	93,035	86,519
Earnings before income taxes		7,372	5,846	13,828	13,493
Income tax expense		2,290	1,739	3,089	4,153
Net earnings		5,082	4,107	10,739	9,340
Less: Earnings attributable to noncontrolling interests		81	94	149	163
Net earnings attributable to Berkshire Hathaway shareholders		$ 5,001	$ 4,013	$ 10,590	$ 9,177
Class A [Member]
Net earnings per share attributable to Berkshire Hathaway shareholders:
Net earnings per share attributable to Berkshire Hathaway shareholders	[1]	$ 3,042	$ 2,442	$ 6,443	$ 5,585
Average equivalent Class A Shares outstanding	[1]	1,643,745	1,643,084	1,643,616	1,643,018
Insurance and Other [Member]
Revenues:
Insurance premiums earned		$ 10,799	$ 10,400	$ 21,923	$ 19,940
Sales and service revenues		30,542	27,792	58,821	52,733
Interest, dividend and other investment income		1,617	1,323	3,008	2,626
Investment gains/losses		640	136	2,486	232
Total revenues		43,598	39,651	86,238	75,531
Costs and expenses:
Insurance losses and loss adjustment expenses		7,178	6,692	14,710	12,693
Life, annuity and health insurance benefits		1,241	1,738	2,408	2,918
Insurance underwriting expenses		1,870	2,018	3,947	3,630
Cost of sales and services		24,349	22,589	47,145	42,848
Selling, general and administrative expenses		4,066	3,378	7,788	6,456
Interest expense		28	217	415	361
Total costs and expenses		38,732	36,632	76,413	68,906
Railroad, Utilities and Energy [Member]
Revenues:
Total revenues		8,851	9,866	17,696	19,757
Costs and expenses:
Cost of sales and operating expenses		6,339	6,999	12,658	13,967
Interest expense		596	653	1,281	1,285
Total costs and expenses		6,935	7,652	13,939	15,252
Finance and Financial Products [Member]
Revenues:
Sales and service revenues		1,577	1,383	2,969	2,605
Interest, dividend and other investment income		411	416	743	748
Investment gains/losses		3	226	7	227
Derivative gains/losses		20	(174)	(790)	1,144
Total revenues		2,011	1,851	2,929	4,724
Costs and expenses:
Cost of sales and services		875	739	1,643	1,398
Selling, general and administrative expenses		443	402	836	767
Interest expense		103	97	204	196
Total costs and expenses		$ 1,421	$ 1,238	$ 2,683	$ 2,361
[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.

Consolidated Statements of Ear4

Consolidated Statements of Earnings (Parenthetical)	6 Months Ended
	Jun. 30, 2016
Class B [Member]
Ratio of earnings per Class B share to earnings per Class A share	0.000667

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Statement of Comprehensive Income [Abstract]
Net earnings	$ 5,082	$ 4,107	$ 10,739	$ 9,340
Other comprehensive income:
Net change in unrealized appreciation of investments	(271)	234	(2,962)	(3,562)
Applicable income taxes	94	(151)	993	1,280
Reclassification of investment appreciation in net earnings	(9)	(104)	(1,816)	(195)
Applicable income taxes	4	36	636	68
Foreign currency translation	(607)	577	(114)	(783)
Applicable income taxes	44	4	14	(19)
Prior service cost and actuarial gains/losses of defined benefit pension plans	51	(44)	55	5
Applicable income taxes	(19)	13	(19)	(2)
Other, net	16	25	(6)	(100)
Other comprehensive income, net	(697)	590	(3,219)	(3,308)
Comprehensive income	4,385	4,697	7,520	6,032
Comprehensive income attributable to noncontrolling interests	61	131	135	170
Comprehensive income attributable to Berkshire Hathaway shareholders	$ 4,324	$ 4,566	$ 7,385	$ 5,862

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
Beginning Balance at Dec. 31, 2014	$ 243,027	$ 35,581	$ 42,732	$ 163,620	$ (1,763)	$ 2,857
Net earnings	9,340			9,177		163
Other comprehensive income, net	(3,308)		(3,315)			7
Issuance of common stock	30	30
Transactions with noncontrolling interests	113	(19)				132
Ending Balance at Jun. 30, 2015	249,202	35,592	39,417	172,797	(1,763)	3,159
Beginning Balance at Dec. 31, 2015	258,627	35,628	33,982	187,703	(1,763)	3,077
Net earnings	10,739			10,590		149
Other comprehensive income, net	(3,219)		(3,205)			(14)
Issuance of common stock	52	52
Transactions with noncontrolling interests	59	38				21
Ending Balance at Jun. 30, 2016	$ 266,258	$ 35,718	$ 30,777	$ 198,293	$ (1,763)	$ 3,233

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015
Cash flows from operating activities:
Net earnings	$ 10,739	$ 9,340
Adjustments to reconcile net earnings to operating cash flows:
Investment gains/losses	(2,493)	(459)
Depreciation and amortization	4,359	3,812
Other	(72)	160
Changes in operating assets and liabilities:
Losses and loss adjustment expenses	1,769	670
Deferred charges reinsurance assumed	35	246
Unearned premiums	1,444	1,379
Receivables and originated loans	(2,716)	(2,667)
Derivative contract assets and liabilities	790	(1,144)
Income taxes	1,822	2,763
Other	(366)	(157)
Net cash flows from operating activities	15,311	13,943
Cash flows from investing activities:
Purchases of fixed maturity securities	(3,130)	(3,001)
Purchases of equity securities	(4,129)	(4,714)
Sales of fixed maturity securities	926	622
Redemptions and maturities of fixed maturity securities	4,767	2,295
Sales and redemptions of equity securities	12,444	2,160
Purchases of loans and finance receivables	(188)	(57)
Collections of loans and finance receivables	174	246
Acquisitions of businesses, net of cash acquired	(30,440)	(4,500)
Purchases of property, plant and equipment	(6,144)	(6,836)
Other	(397)	41
Net cash flows from investing activities	(26,117)	(13,744)
Cash flows from financing activities:
Changes in short term borrowings, net	618	(246)
Acquisitions of noncontrolling interests	(2)	(70)
Other financing activities	(44)	(113)
Net cash flows from financing activities	11,753	3,196
Effects of foreign currency exchange rate changes	2	(77)
Increase in cash and cash equivalents	949	3,318
Cash and cash equivalents:
Cash and cash equivalents at beginning of year	71,730	63,269
Cash and cash equivalents at end of second quarter	72,679	66,587
Insurance and Other [Member]
Adjustments to reconcile net earnings to operating cash flows:
Investment gains/losses	(2,486)	(232)
Cash flows from financing activities:
Proceeds from borrowings	8,600	3,253
Repayments of borrowings	(1,148)	(1,843)
Cash and cash equivalents:
Cash and cash equivalents at beginning of year	61,181	57,974
Cash and cash equivalents at end of second quarter	61,788	60,394
Railroad, Utilities and Energy [Member]
Cash flows from financing activities:
Proceeds from borrowings	2,211	3,238
Repayments of borrowings	(1,781)	(848)
Cash and cash equivalents:
Cash and cash equivalents at beginning of year	3,437	3,001
Cash and cash equivalents at end of second quarter	3,036	3,860
Finance and Financial Products [Member]
Adjustments to reconcile net earnings to operating cash flows:
Investment gains/losses	(7)	(227)
Cash flows from financing activities:
Proceeds from borrowings	3,494	998
Repayments of borrowings	(195)	(1,173)
Cash and cash equivalents:
Cash and cash equivalents at beginning of year	7,112	2,294
Cash and cash equivalents at end of second quarter	$ 7,855	$ 2,333

General

General	6 Months Ended
	Jun. 30, 2016
Accounting Policies [Abstract]
General	Note 1. General The accompanying unaudited Consolidated Financial Statements include the accounts of Berkshire Hathaway Inc. (“Berkshire” or “Company”) consolidated with the accounts of all its subsidiaries and affiliates in which Berkshire holds controlling financial interests as of the financial statement date. In these notes the terms “us,” “we” or “our” refer to Berkshire and its consolidated subsidiaries. Reference is made to Berkshire’s most recently issued Annual Report on Form 10-K (“Annual Report”) which includes information necessary or useful to understanding Berkshire’s businesses and financial statement presentations. Our significant accounting policies and practices were presented as Note 1 to the Consolidated Financial Statements included in the Annual Report. Financial information in this Report reflects any adjustments (consisting only of normal recurring adjustments) that are, in the opinion of management, necessary to a fair statement of results for the interim periods in accordance with accounting principles generally accepted in the United States (“GAAP”). For a number of reasons, our results for interim periods are not normally indicative of results to be expected for the year. The timing and magnitude of catastrophe losses incurred by insurance subsidiaries and the estimation error inherent to the process of determining liabilities for unpaid losses of insurance subsidiaries can be more significant to results of interim periods than to results for a full year. Variations in the amount and timing of investment gains/losses can cause significant variations in periodic net earnings. Investment gains/losses are recorded when investments are disposed or are other-than-temporarily impaired. In addition, changes in the fair values of liabilities associated with derivative contracts can cause significant variations in periodic net earnings.

New accounting pronouncements

New accounting pronouncements	6 Months Ended
	Jun. 30, 2016
Accounting Changes and Error Corrections [Abstract]
New accounting pronouncements	Note 2. New accounting pronouncements 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 financial statement presentations and disclosures. We currently expect to adopt ASU 2014-09 as of January 1, 2018 under the 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. The FASB has issued and may issue in the future, interpretative guidance, which may cause our evaluation to change. While we anticipate some changes to revenue recognition for certain customer contracts, we do not currently believe 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 continue to evaluate the effect adopting this standard will have on the disclosures in our Consolidated Financial Statements. In January 2016, the FASB issued ASU 2016-01 “Financial Instruments—Recognition and Measurement of Financial Assets and Financial Liabilities.” 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. Under existing GAAP, changes in fair value of available-for-sale equity investments are recorded in other comprehensive income. Given the current magnitude of our equity investments, the adoption of ASU 2016-01 will likely have a significant impact on the periodic net earnings reported in our Consolidated Statement of Earnings, although it will likely not significantly impact 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 adoption will result in a reclassification of the related accumulated unrealized appreciation currently included in accumulated other comprehensive income to retained earnings, with no impact on Berkshire shareholders’ equity. In February 2016, the FASB issued ASU 2016-02 “Leases.” ASU 2016-02 requires a lessee to recognize in the statement of financial position a liability to make lease payments and a right-of-use asset representing its right to use the underlying asset for the lease term, along with additional qualitative and quantitative disclosures. ASU 2016-02 is effective for annual periods beginning after December 15, 2018, with early adoption permitted. We are currently evaluating the effect this standard will have on our Consolidated Financial Statements. In June 2016, the FASB issued ASU 2016-13 “Financial Instruments—Credit Losses,” which provides for the recognition and measurement at the reporting date of all expected credit losses for financial assets held at amortized cost and available-for-sale debt securities. Currently credit losses are recognized and measured when such losses become probable based on the prevailing facts and circumstances. ASU 2016-13 is effective for reporting periods beginning after December 15, 2019. We are currently evaluating the effect this standard will have on our Consolidated Financial Statements.

Significant business acquisitio

Significant business acquisitions	6 Months Ended
	Jun. 30, 2016
Business Combinations [Abstract]
Significant business acquisitions	Note 3. Significant business acquisitions Our long-held acquisition strategy is to acquire businesses at sensible prices that have consistent earning power, good returns on equity and able and honest management. 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. The acquisition was completed on January 29, 2016. The aggregate consideration paid was approximately $32.7 billion, which included the value of PCC shares we already owned. We funded the acquisition with a combination of existing cash balances and 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. In November 2014, Berkshire entered into a definitive agreement with The Procter & Gamble Company (“P&G”) to acquire the Duracell business from P&G. The transaction closed on February 29, 2016. 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 received a recapitalized Duracell Company in exchange for shares of P&G common stock held by Berkshire subsidiaries which had a fair value of approximately $4.2 billion. Financial results attributable to these business acquisitions are included in our Consolidated Financial Statements beginning on their respective acquisition dates. The fair values of certain assets and liabilities, particularly property, plant and equipment and intangible assets, are provisional and are subject to revision as the related valuations are completed. Goodwill from these acquisitions is not amortizable for income tax purposes. Preliminary fair values of identified assets acquired and liabilities assumed and residual goodwill of PCC and Duracell at their respective acquisition dates are summarized in the table that follows (in millions). PCC Duracell Cash and cash equivalents $ 250 $ 1,807 Inventories 3,431 326 Property, plant and equipment 2,771 364 Goodwill 15,793 614 Other intangible assets 24,197 2,024 Other assets 1,914 256 Assets acquired $ 48,356 $ 5,391 Accounts payable, accruals and other liabilities $ 2,445 $ 392 Notes payable and other borrowings 5,251 — Income taxes, principally deferred 8,002 760 Liabilities assumed $ 15,698 $ 1,152 Net assets $ 32,658 $ 4,239 The following table sets forth certain unaudited pro forma consolidated earnings data for the first six months of 2015 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 the first six months of 2016 was not materially different from the amounts reflected in the accompanying Consolidated Financial Statements. First Six Months 2015 Revenues $ 105,602 Net earnings attributable to Berkshire Hathaway shareholders 9,421 Net earnings per equivalent Class A common share attributable to Berkshire Hathaway shareholders 5,734

Investments in fixed maturity s

Investments in fixed maturity securities	6 Months Ended
	Jun. 30, 2016
Investments, Debt and Equity Securities [Abstract]
Investments in fixed maturity securities	Note 4. Investments in fixed maturity securities Investments in securities with fixed maturities as of June 30, 2016 and December 31, 2015 are summarized by type below (in millions). Amortized Unrealized Unrealized Fair June 30, 2016 U.S. Treasury, U.S. government corporations and agencies $ 3,511 $ 25 $ — $ 3,536 States, municipalities and political subdivisions 1,266 66 (1 ) 1,331 Foreign governments 9,613 359 (50 ) 9,922 Corporate bonds 6,951 753 (10 ) 7,694 Mortgage-backed securities 1,133 169 (5 ) 1,297 $ 22,474 $ 1,372 $ (66 ) $ 23,780 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 Investments in fixed maturity securities are reflected in our Consolidated Balance Sheets as follows (in millions). June 30, December 31, Insurance and other $ 23,744 $ 25,988 Finance and financial products 36 39 $ 23,780 $ 26,027 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 June 30, 2016, approximately 93% of foreign government holdings were rated AA or higher by at least one of the major rating agencies. Approximately 80% of foreign government holdings were issued or guaranteed by the United Kingdom, Germany, Australia or Canada. The amortized cost and estimated fair value of securities with fixed maturities at June 30, 2016 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 $ 6,344 $ 11,403 $ 1,209 $ 2,385 $ 1,133 $ 22,474 Fair value 6,361 11,866 1,330 2,926 1,297 23,780

Investments in equity securitie

Investments in equity securities	6 Months Ended
	Jun. 30, 2016
Investments, Debt and Equity Securities [Abstract]
Investments in equity securities	Note 5. Investments in equity securities Investments in equity securities as of June 30, 2016 and December 31, 2015 are summarized based on the primary industry of the investee in the table below (in millions). Cost Basis Unrealized Unrealized Fair June 30, 2016 * Banks, insurance and finance $ 19,852 $ 22,247 $ (284 ) $ 41,815 Consumer products 5,259 17,956 (112 ) 23,103 Commercial, industrial and other 33,822 7,422 (1,928 ) 39,316 $ 58,933 $ 47,625 $ (2,324 ) $ 104,234 * Approximately 61% of the aggregate fair value was concentrated in the equity securities of four companies (American Express Company – $9.2 billion; Wells Fargo & Company – $23.7 billion; International Business Machines Corporation (“IBM”) – $12.3 billion; and The Coca-Cola Company – $18.1 billion). 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; IBM – $11.2 billion; and The Coca-Cola Company – $17.2 billion). As of June 30, 2016 and December 31, 2015, we concluded that the unrealized losses shown in the tables above were temporary. Our conclusions were based on: (a) our ability and intent to hold the securities to recovery; (b) our assessment that the underlying business and financial condition of the 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 June 30, 2016 and December 31, 2015, unrealized losses on equity securities in a continuous unrealized loss position for more than twelve consecutive months were $908 million and $989 million, respectively. Unrealized losses at June 30, 2016 included approximately $1.5 billion related to our investment in IBM common stock (of which $848 million related to IBM shares that had been in a continuous unrealized loss position for more than twelve consecutive months), which represented 11% of our cost. IBM continues to be profitable and generate significant cash flows. We currently do not intend to dispose of our IBM common stock and we expect that the fair value of this investment will recover and ultimately exceed our cost. Investments in equity securities are reflected in our Consolidated Balance Sheets as follows (in millions). June 30, 2016 December 31, Insurance and other $ 102,563 $ 110,212 Railroad, utilities and energy * 1,347 1,238 Finance and financial products 324 372 $ 104,234 $ 111,822 * Included in other assets.

Other investments

Other investments	6 Months Ended
	Jun. 30, 2016
Investments, All Other Investments [Abstract]
Other investments	Note 6. Other investments Other investments include preferred stock of Wm. Wrigley Jr. Company (“Wrigley”), The Dow Chemical Company (“Dow”) and Bank of America Corporation (“BAC”) warrants to purchase common stock of BAC and preferred and common stock of Restaurant Brands International, Inc. (“RBI”). Other investments are classified as available-for-sale and are shown in our Consolidated Balance Sheets as follows (in millions). Cost Fair Value June 30, December 31, June 30, December 31, Insurance and other $ 9,970 $ 9,970 $ 14,487 $ 15,998 Finance and financial products 3,052 3,052 6,339 5,719 $ 13,022 $ 13,022 $ 20,826 $ 21,717 We own $2.1 billion liquidation amount of Wrigley preferred stock that was acquired pursuant to a shareholder agreement in conjunction with Mars Incorporated’s acquisition of Wrigley in 2008. The Wrigley preferred stock is entitled to dividends at 5% per annum. Pursuant to certain put and call provisions in the shareholder agreement, up to 50% of our original investment may be redeemed over a 90-day period beginning October 6, 2016. We currently anticipate that such shares will be redeemed. The shareholder agreement also provides that beginning in 2021, our then outstanding investment will be subject to annual put and call arrangements. The consideration due under the put and call arrangements is 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 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 is redeemable 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). We own Class A 9% Cumulative Compounding Perpetual Preferred Shares of RBI (“RBI Preferred”) having a stated value of $3 billion. RBI, domiciled in Canada, is the ultimate parent company of Burger King and Tim Hortons. 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	6 Months Ended
	Jun. 30, 2016
Equity Method Investments and Joint Ventures [Abstract]
Investments in The Kraft Heinz Company	Note 7. Investments in The Kraft Heinz Company On June 7, 2013, Berkshire and an affiliate of the global investment firm 3G Capital (such affiliate, “3G”), each made equity investments in H.J. Heinz Holding Corporation (“Heinz Holding”), which, together with debt financing obtained by Heinz Holding, was used to acquire H. J. Heinz Company (“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 our investments was $12.25 billion. 3G also acquired 425 million shares of Heinz Holding common stock for $4.25 billion. On June 7, 2016, Kraft Heinz redeemed our Preferred Stock investment for cash of $8.32 billion. The Preferred Stock was entitled to dividends at 9% per annum. 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. On July 2, 2015, Heinz Holding acquired Kraft Foods Group, Inc. (“Kraft”). Kraft shareholders received one share of newly issued Heinz Holding common stock for each share of Kraft common stock (or 593 million shares) and a special cash dividend of $16.50 per share. Upon completion of the acquisition, Heinz Holding was renamed The Kraft Heinz Company (“Kraft Heinz”). 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%. 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. A summary of our investments in Kraft Heinz follows (in millions). Carrying Value June 30, December 31, Common stock $ 15,752 $ 15,714 Preferred Stock — 7,710 $ 15,752 $ 23,424 We account for our investment in Kraft Heinz common stock on the equity method. Our equity method earnings on the common stock and dividends earned on the Preferred Stock in the first six months were $626 million in 2016 and $231 million in 2015 and are included in interest, dividend and other investment income in our Consolidated Statements of Earnings. Preferred Stock dividends received in the second quarter and first six months of 2016 were $180 million. In 2015, Preferred Stock dividends received were $180 million in the second quarter and $360 million in the first six months. Summarized consolidated financial information of Kraft Heinz follows (in millions). July 3, 2016 January 3, 2016 Assets $121,684 $122,973 Liabilities 63,637 56,737 Second Quarter First Six Months 2016 2015 2016 2015 Sales $ 6,793 $ 2,616 $ 13,363 $ 5,094 Net earnings (loss) attributable to Kraft Heinz $ 950 $ (164) $ 1,846 $ 112

Income taxes

Income taxes	6 Months Ended
	Jun. 30, 2016
Income Tax Disclosure [Abstract]
Income taxes	Note 8. Income taxes Our consolidated effective income tax rates for the second quarter and first six months of 2016 were 31.1% and 22.3%, respectively. In 2015, our effective income tax rates were 29.7% for the second quarter and 30.8% for the first six months. Our effective income tax rate normally reflects benefits from the recurring impact of (a) dividends received deductions applicable to certain investments in equity securities, (b) income production tax credits from wind-powered electricity generation placed in service in the U.S. and (c) lower income tax rates applicable to earnings of certain foreign subsidiaries. As discussed in Notes 3 and 9 to these Consolidated Financial Statements, on February 29, 2016, we exchanged our long-held investment in P&G common stock for the common stock of Duracell. This exchange produced a pre-tax gain of $1.1 billion for financial reporting purposes. The exchange transaction was structured as a tax-free reorganization under the Internal Revenue Code. As a result, no income taxes are currently payable on the excess of the fair value of the business received over the tax basis of the P&G shares exchanged and we recorded a one-time reduction of certain deferred income tax liabilities (approximately $750 million) that were recorded in 2005 in connection with our exchange of The Gillette Company common stock for P&G common stock upon the merger of those two companies. The P&G/Duracell exchange produced an 8.3 percentage point reduction in our consolidated effective income tax rate for the first six months of 2016.

Investment gains_losses

Investment gains/losses	6 Months Ended
	Jun. 30, 2016
Investments, Debt and Equity Securities [Abstract]
Investment gains/losses	Note 9. Investment gains/losses Investment gains/losses are summarized below (in millions). Second Quarter First Six Months 2016 2015 2016 2015 Fixed maturity securities— Gross gains from sales and redemptions $ 20 $ 53 $ 39 $ 82 Gross losses from sales and redemptions (14) (46) (17 ) (84) Equity securities— Gross gains from sales and redemptions 740 342 2,547 448 Gross losses from sales and redemptions (53) (14) (63 ) (20) Other-than-temporary impairment losses (63) — (63 ) — Other 13 27 50 33 $ 643 $ 362 $ 2,493 $ 459 Gains from sales and redemptions of equity securities in the second quarter of 2016 included $610 million from the redemption of our investment in Kraft Heinz Preferred Stock. Gains in the first six months of 2016 also included a pre-tax non-cash holding gain of approximately $1.1 billion from the exchange of our P&G common stock in connection with the acquisition of Duracell. 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. Other-than-temporary impairment 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.

Inventories

Inventories	6 Months Ended
	Jun. 30, 2016
Inventory Disclosure [Abstract]
Inventories	Note 10. Inventories Inventories are comprised of the following (in millions). June 30, 2016 December 31, Raw materials $ 2,916 $ 1,852 Work in process and other 2,464 778 Finished manufactured goods 4,289 3,369 Goods acquired for resale 6,051 5,917 $ 15,720 $ 11,916 Inventories at June 30, 2016 include approximately $3.6 billion related to PCC and Duracell.

Receivables

Receivables	6 Months Ended
	Jun. 30, 2016
Receivables [Abstract]
Receivables	Note 11. Receivables Receivables of insurance and other businesses are comprised of the following (in millions). June 30, December 31, Insurance premiums receivable $ 9,995 $ 8,843 Reinsurance recoverable on unpaid losses 3,473 3,307 Trade and other receivables 14,036 11,521 Allowances for uncollectible accounts (342) (368) $ 27,162 $ 23,303 Trade and other receivables at June 30, 2016 include approximately $1.8 billion related to PCC and Duracell. Loans and finance receivables of finance and financial products businesses are summarized as follows (in millions). June 30, December 31, Loans and finance receivables before allowances and discounts $ 13,547 $ 13,186 Allowances for uncollectible loans (182) (182) Unamortized acquisition discounts (277) (232) $ 13,088 $ 12,772 Loans and finance receivables are predominantly originated or acquired manufactured housing installment loans. Provisions for loan losses in the first six months were $78 million in 2016 and $77 million in 2015. Loan charge-offs, net of recoveries, in the first six months were $78 million in 2016 and $93 million in 2015. At June 30, 2016, 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 June 30, 2016, approximately 98% 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

Property, plant and equipment	6 Months Ended
	Jun. 30, 2016
Property, Plant and Equipment [Abstract]
Property, plant and equipment	Note 12. Property, plant and equipment A summary of property, plant and equipment of our insurance and other businesses follows (in millions). Range of June 30, 2016 December 31, Land — $ 2,071 $ 1,689 Buildings and improvements 5 – 40 years 8,091 7,329 Machinery and equipment 3 – 25 years 19,550 17,054 Furniture, fixtures and other 2 – 18 years 4,318 3,545 34,030 29,617 Accumulated depreciation (14,958) (14,077) $ 19,072 $ 15,540 Property, plant and equipment at June 30, 2016 included approximately $3.2 billion related to PCC and Duracell. A summary of property, plant and equipment of our railroad and our utilities and energy businesses follows (in millions). The utility generation, transmission and distribution systems and interstate natural gas pipeline assets are owned by regulated public utility and natural gas pipeline subsidiaries. Range of June 30, December 31, Railroad: Land — $ 6,054 $ 6,037 Track structure and other roadway 7 – 100 years 46,955 45,967 Locomotives, freight cars and other equipment 6 – 40 years 11,758 11,320 Construction in progress — 1,131 1,031 65,898 64,355 Accumulated depreciation (5,370) (4,845) $ 60,528 $ 59,510 Utilities and energy: Utility generation, transmission and distribution systems 5 – 80 years $ 69,955 $ 69,248 Interstate natural gas pipeline assets 3 – 80 years 6,835 6,755 Independent power plants and other assets 3 – 30 years 5,882 5,626 Construction in progress — 2,701 2,627 85,373 84,256 Accumulated depreciation (23,924) (23,487) $ 61,449 $ 60,769 Assets held for lease and property, plant and equipment of our finance and financial products businesses are summarized below (in millions). Range of estimated useful life June 30, 2016 December 31, 2015 Assets held for lease 5 – 35 years $ 11,769 $ 11,317 Land — 222 220 Buildings, machinery and other 3 – 50 years 1,267 1,207 13,258 12,744 Accumulated depreciation (3,596) (3,397) $ 9,662 $ 9,347 A summary of depreciation expense follows (in millions). First Six Months 2016 2015 Insurance and other $ 1,037 $ 824 Railroad, utilities and energy 2,298 2,155 Finance and financial products 308 296 $ 3,643 $ 3,275

Goodwill and other intangible a

Goodwill and other intangible assets	6 Months Ended
	Jun. 30, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and other intangible assets	Note 13. Goodwill and other intangible assets A reconciliation of the change in the carrying value of goodwill is as follows (in millions). June 30, December 31, Balance at beginning of year $ 62,708 $ 60,714 Acquisitions of businesses 16,772 2,563 Other, including foreign currency translation (303) (569) Balance at end of period $ 79,177 $ 62,708 Other intangible assets are summarized as follows (in millions). June 30, 2016 December 31, 2015 Gross carrying Accumulated amortization Gross carrying Accumulated amortization Insurance and other $ 41,360 $ 6,181 $ 14,610 $ 5,462 Railroad, utilities and energy 894 266 888 239 $ 42,254 $ 6,447 $ 15,498 $ 5,701 Trademarks and trade names $ 6,034 $ 801 $ 3,041 $ 765 Patents and technology 4,389 2,237 4,252 2,050 Customer relationships 28,727 2,511 5,474 2,131 Other 3,104 898 2,731 755 $ 42,254 $ 6,447 $ 15,498 $ 5,701 Other intangible assets at June 30, 2016 included preliminary fair values of intangible assets of PCC and Duracell of approximately $26 billion, which included approximately $17.5 billion in customer relationships and trade names that were preliminarily determined to have indefinite lives. Amortization expense in the first six months was $716 million in 2016 and $537 million in 2015. Intangible assets with indefinite lives, excluding business acquisitions completed in 2016, were approximately $3 billion as of June 30, 2016 and December 31, 2015.

Derivative contracts

Derivative contracts	6 Months Ended
	Jun. 30, 2016
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative contracts	Note 14. Derivative contracts Derivative contracts have been entered into primarily through our finance and financial products and our utilities and energy businesses. Derivative contracts of our finance and financial products businesses consist of equity index put option contracts and a credit default contract. A summary of the liabilities and related notional values of these contracts follows (in millions). June 30, 2016 December 31, 2015 Liabilities Notional Liabilities Notional Equity index put options $ 4,431 $ 27,905 (1) $ 3,552 $ 27,722 (1) Credit default (2) 195 7,792 284 7,792 $ 4,626 $ 3,836 (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) In July 2016, the credit default contract was terminated by mutual agreement with the counterparty. We paid $195 million upon termination and, thereafter, we have no exposure to losses under the contract. 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 follows (in millions). Second Quarter First Six Months 2016 2015 2016 2015 Equity index put options $ (83) $ (138) $ (879 ) $ 1,173 Credit default 103 (36) 89 (29 ) $ 20 $ (174) $ (790 ) $ 1,144 The equity index put option contracts are European style options written between 2004 and 2008 on four major equity indexes. These contracts will expire between June 2018 and January 2026. Future payments, if any, under any given contract will be required if the prevailing index value is below the contract strike price at the expiration date. We received the premiums on these contracts at the inception dates and therefore we have no counterparty credit risk. The aggregate intrinsic value (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 $2.0 billion at June 30, 2016 and $1.1 billion at December 31, 2015. 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 4.4 years at June 30, 2016. 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 June 30, 2016, 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 $109 million as of June 30, 2016 and $103 million as of December 31, 2015. Derivative contract liabilities are included in accounts payable, accruals and other liabilities and were $199 million as of June 30, 2016 and $237 million as of December 31, 2015. Net derivative contract assets or liabilities that are probable of recovery through rates of our regulated utilities 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	6 Months Ended
	Jun. 30, 2016
Supplemental Cash Flow Elements [Abstract]
Supplemental cash flow information	Note 15. Supplemental cash flow information A summary of supplemental cash flow information is presented in the following table (in millions). First Six Months 2016 2015 Cash paid during the period for: Income taxes $ 1,055 $ 1,128 Interest: Insurance and other businesses 253 185 Railroad, utilities and energy businesses 1,406 1,319 Finance and financial products businesses 184 215 Non-cash investing and financing activities: Liabilities assumed in connection with business acquisitions 16,997 2,478 Equity securities exchanged in connection with business acquisition 4,239 —

Notes payable and other borrowi

Notes payable and other borrowings	6 Months Ended
	Jun. 30, 2016
Debt Disclosure [Abstract]
Notes payable and other borrowings	Note 16. 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 June 30, 2016. Weighted June 30, December 31, Insurance and other: Berkshire Hathaway Inc. (“Berkshire”) due 2016-2047 2.3% $ 18,035 $ 9,799 Short-term subsidiary borrowings 2.1% 2,172 1,989 Other subsidiary borrowings due 2016-2044 3.9% 7,360 2,811 $ 27,567 $ 14,599 On January 8, 2016, Berkshire entered into a $10 billion 364-day revolving credit agreement. Borrowings under the credit agreement were unsecured and there were no materially restrictive covenants. In connection with the PCC acquisition, Berkshire borrowed $10 billion under the credit agreement. In March 2016, Berkshire issued €2.75 billion in senior unsecured notes consisting of €1.0 billion of 0.50% notes due in 2020, €1.0 billion of 1.30% notes due in 2024 and €750 million of 2.15% notes due in 2028. In March 2016, Berkshire also issued $5.5 billion in senior unsecured notes consisting of $1.0 billion of 2.20% notes due in 2021, $2.0 billion of 2.75% notes due in 2023 and $2.5 billion of 3.125% notes due in 2026. The proceeds from these debt issues were used in the repayment of all outstanding borrowings under the aforementioned credit agreement. In June 2016, the revolving credit agreement was terminated. Other subsidiary borrowings at June 30, 2016 included $4.6 billion attributable to PCC. Weighted June 30, December 31, Railroad, utilities and energy: Berkshire Hathaway Energy Company (“BHE”) and its subsidiaries: BHE senior unsecured debt due 2017-2045 5.1% $ 7,816 $ 7,814 Subsidiary and other debt due 2016-2064 4.8% 28,590 28,188 Burlington Northern Santa Fe (“BNSF”) due 2016-2097 4.9% 22,189 21,737 $ 58,595 $ 57,739 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. BNSF’s borrowings are primarily senior unsecured debentures. In May 2016, BNSF issued $750 million of 3.9% debentures due in 2046. As of June 30, 2016, 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 June 30, December 31, Finance and financial products: Berkshire Hathaway Finance Corporation (“BHFC”) due 2016-2043 2.5% $ 14,173 $ 10,679 Other subsidiary borrowings due 2016-2036 5.0% 1,078 1,272 $ 15,251 $ 11,951 In March 2016, BHFC issued $3.5 billion of senior notes consisting of $750 million of 1.45% notes due in 2018, $1.0 billion floating rate notes that mature in 2018, $1.25 billion of 1.70% notes due in 2019 and $500 million floating rate notes that mature in 2019. The borrowings of BHFC, a wholly owned finance subsidiary of Berkshire, are fully and unconditionally guaranteed by Berkshire. As of June 30, 2016, our subsidiaries also had unused lines of credit and commercial paper capacity aggregating approximately $8.5 billion to support short-term borrowing programs and provide additional liquidity. Such unused lines of credit included about $4.4 billion related to BHE and its subsidiaries. In addition to BHFC’s borrowings, Berkshire guarantees certain other subsidiary borrowings, which aggregated approximately $3.3 billion at June 30, 2016. Generally, Berkshire’s guarantee of a subsidiary’s debt obligation is an absolute, unconditional and irrevocable guarantee for the full and prompt payment when due of all present and future payment obligations.

Fair value measurements

Fair value measurements	6 Months Ended
	Jun. 30, 2016
Fair Value Disclosures [Abstract]
Fair value measurements	Note 17. Fair value measurements Our financial assets and liabilities are summarized below as of June 30, 2016 and December 31, 2015 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 June 30, 2016 Investments in fixed maturity securities: U.S. Treasury, U.S. government corporations and agencies $ 3,536 $ 3,536 $ 2,407 $ 1,129 $ — States, municipalities and political subdivisions 1,331 1,331 — 1,331 — Foreign governments 9,922 9,922 7,656 2,266 — Corporate bonds 7,694 7,694 — 7,589 105 Mortgage-backed securities 1,297 1,297 — 1,297 — Investments in equity securities 104,234 104,234 104,198 35 1 Investment in Kraft Heinz common stock 15,752 28,795 28,795 — — Other investments 20,826 20,826 351 — 20,475 Loans and finance receivables 13,088 13,450 — 14 13,436 Derivative contract assets (1) 109 109 2 12 95 Derivative contract liabilities: Railroad, utilities and energy (1) 199 199 5 157 37 Finance and financial products: Equity index put options 4,431 4,431 — — 4,431 Credit default 195 195 — 195 — Notes payable and other borrowings: Insurance and other 27,567 28,982 — 28,982 — Railroad, utilities and energy 58,595 68,757 — 68,757 — Finance and financial products 15,251 16,068 — 15,656 412 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 (1) Assets are included in other assets and liabilities are included in accounts payable, accruals and other liabilities. The fair values of substantially all of our financial instruments were measured using market or income approaches. Considerable judgment may be required in interpreting market data used to develop the estimates of fair value. Accordingly, the fair values presented are not necessarily indicative of the amounts that could be realized in an actual current market exchange. The use of alternative market assumptions and/or estimation methodologies may have a material effect on the estimated fair value. The hierarchy for measuring fair value consists of Levels 1 through 3, which are described below. Level 1 Level 2 Level 3 Reconciliations of assets and liabilities measured and carried at fair value on a recurring basis with the use of significant unobservable inputs (Level 3) for the six months ending June 30, 2016 and 2015 follow (in millions). Investments in fixed maturity securities Investments in equity securities and other investments Net derivative contract liabilities Six months ending June 30, 2016 Balance at December 31, 2015 $ 100 $ 21,403 $ (3,785 ) Gains (losses) included in: Earnings — — (737 ) Other comprehensive income 1 (927 ) — Regulatory assets and liabilities — — (11 ) Acquisitions, dispositions and settlements 5 — (35 ) Transfers into/out of Level 3 (1 ) — 195 Balance at June 30, 2016 $ 105 $ 20,476 $ (4,373 ) Six months ending June 30, 2015 Balance at December 31, 2014 $ 8 $ 21,996 $ (4,759 ) Gains (losses) included in: Earnings — — 1,200 Other comprehensive income — (329 ) (3 ) Regulatory assets and liabilities — — (17 ) Dispositions and settlements (1 ) — (51 ) Transfers into/out of Level 3 — — 3 Balance at June 30, 2015 $ 7 $ 21,667 $ (3,627 ) Gains and losses included in earnings are included as components of investment gains/losses, derivative gains/losses and other revenues, as appropriate and are primarily related to changes in the fair values of derivative contracts and settlement transactions. Gains and losses included in other comprehensive income primarily represent the net change in unrealized appreciation of investments. Quantitative information as of June 30, 2016, 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 Average Other investments: Preferred stocks $16,093 Discounted cash flow Expected duration 5 years Discount for transferability restrictions and subordination 134 basis points Common stock warrants 4,382 Warrant pricing model Discount for transferability and hedging restrictions 8% Net derivative liabilities: Equity index put options 4,431 Option pricing model Volatility 21% 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 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	6 Months Ended
	Jun. 30, 2016
Equity [Abstract]
Common stock	Note 18. Common stock Changes in Berkshire’s issued, treasury and outstanding common stock during the first six months of 2016 are shown in the table below. Class A, $5 Par Value (1,650,000 shares authorized) Class B, $0.0033 Par Value (3,225,000,000 shares authorized) Issued Treasury Outstanding Issued Treasury Outstanding Balance at December 31, 2015 820,102 (11,680) 808,422 1,253,866,598 (1,409,762) 1,252,456,836 Conversions of Class A common stock to Class B common stock and exercises of replacement stock options issued in a business acquisition (4,230) — (4,230) 6,975,341 — 6,975,341 Balance at June 30, 2016 815,872 (11,680) 804,192 1,260,841,939 (1,409,762) 1,259,432,177 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 1,643,813 shares outstanding as of June 30, 2016 and 1,643,393 shares outstanding as of December 31, 2015. 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.

Accumulated other comprehensive

Accumulated other comprehensive income	6 Months Ended
	Jun. 30, 2016
Equity [Abstract]
Accumulated other comprehensive income	Note 19. Accumulated other comprehensive income A summary of the net changes in after-tax accumulated other comprehensive income attributable to Berkshire Hathaway shareholders and significant amounts reclassified out of accumulated other comprehensive income for the six months ending June 30, 2016 and 2015 follows (in millions). Unrealized appreciation of investments Foreign currency translation Prior service and actuarial gains/losses of defined benefit pension plans Other Accumulated other comprehensive income Six months ending June 30, 2016 Balance at December 31, 2015 $ 38,598 $ (3,856 ) $ (762 ) $ 2 $ 33,982 Other comprehensive income, net before reclassifications (1,971 ) (78 ) (5 ) (22 ) (2,076 ) Reclassifications from accumulated other comprehensive income (1,180 ) — 35 16 (1,129 ) Balance at June 30, 2016 $ 35,447 $ (3,934 ) $ (732 ) $ (4 ) $ 30,777 Reclassifications from other comprehensive income into net earnings: Investment gains/losses $ (1,816 ) $ — $ — $ — $ (1,816 ) Other — — 51 35 86 Reclassifications before income taxes (1,816 ) — 51 35 (1,730 ) Applicable income taxes (636 ) — 16 19 (601 ) $ (1,180 ) $ — $ 35 $ 16 $ (1,129 ) Unrealized appreciation of investments Foreign currency translation Prior service and actuarial gains/losses of defined benefit pension plans Other Accumulated other comprehensive income Six months ending June 30, 2015 Balance at December 31, 2014 $ 45,636 $ (1,957 ) $ (1,039 ) $ 92 $ 42,732 Other comprehensive income, net before reclassifications (2,306 ) (787 ) (6 ) (100 ) (3,199 ) Reclassifications from accumulated other comprehensive income (127 ) — 8 3 (116 ) Balance at June 30, 2015 $ 43,203 $ (2,744 ) $ (1,037 ) $ (5 ) $ 39,417 Reclassifications from other comprehensive income into net earnings: Investment gains/losses $ (195 ) $ — $ — $ — $ (195 ) Other — — 15 9 24 Reclassifications before income taxes (195 ) — 15 9 (171 ) Applicable income taxes (68 ) — 7 6 (55 ) $ (127 ) $ — 8 $ 3 $ (116 )

Contingencies and Commitments

Contingencies and Commitments	6 Months Ended
	Jun. 30, 2016
Commitments and Contingencies Disclosure [Abstract]
Contingencies and Commitments	Note 20. 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 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 surety policy issued by a Berkshire insurance subsidiary. Leucadia has agreed to indemnify us for one-half of any losses incurred under the policy. Berkadia’s maximum outstanding balance of commercial paper borrowings is currently limited to $1.5 billion. On June 30, 2016, the aggregate amount of Berkadia commercial paper outstanding was $1.47 billion.

Business segment data

Business segment data	6 Months Ended
	Jun. 30, 2016
Segment Reporting [Abstract]
Business segment data	Note 21. Business segment data Our operating businesses include a large and diverse group of insurance, finance, manufacturing, service and retailing businesses. Our manufacturing businesses include PCC and Duracell, which were acquired in the first quarter of 2016. Revenues by segment were as follows (in millions). Second Quarter First Six Months 2016 2015 2016 2015 Operating Businesses: Insurance group: Underwriting: GEICO $ 6,247 $ 5,619 $ 12,297 $ 11,004 General Re 1,389 1,494 2,779 2,992 Berkshire Hathaway Reinsurance Group 1,652 1,978 3,895 3,425 Berkshire Hathaway Primary Group 1,511 1,309 2,952 2,519 Investment income 1,236 1,338 2,385 2,428 Total insurance group 12,035 11,738 24,308 22,368 BNSF 4,585 5,369 9,352 10,971 Berkshire Hathaway Energy 4,299 4,543 8,417 8,874 Manufacturing 12,201 9,524 22,755 18,387 McLane Company 12,049 12,293 23,850 23,936 Service and retailing 6,385 6,294 12,276 10,815 Finance and financial products 1,989 1,799 3,715 3,353 53,543 51,560 104,673 98,704 Reconciliation of segments to consolidated amount: Investment and derivative gains/losses 663 188 1,703 1,603 Income from Kraft Heinz 386 — 626 231 Eliminations and other (132) (380) (139) (526) $ 54,460 $ 51,368 $ 106,863 $ 100,012 Earnings before income taxes by segment were as follows (in millions). Second Quarter First Six Months 2016 2015 2016 2015 Operating Businesses: Insurance group: Underwriting: GEICO $ 150 $ 53 $ 414 $ 213 General Re 2 107 44 60 Berkshire Hathaway Reinsurance Group 184 (411) 105 48 Berkshire Hathaway Primary Group 174 203 295 378 Investment income 1,235 1,334 2,377 2,421 Total insurance group 1,745 1,286 3,235 3,120 BNSF 1,238 1,536 2,496 3,208 Berkshire Hathaway Energy 666 649 1,235 1,245 Manufacturing 1,687 1,393 3,169 2,598 McLane Company 129 147 265 278 Service and retailing 457 498 781 882 Finance and financial products 583 550 1,061 994 6,505 6,059 12,242 12,325 Reconciliation of segments to consolidated amount: Investment and derivative gains/losses 663 188 1,703 1,603 Income from Kraft Heinz 386 — 626 231 Interest expense, not allocated to segments 31 (189) (317) (308) Eliminations and other (213) (212) (426) (358) $ 7,372 $ 5,846 $ 13,828 $ 13,493

New accounting pronouncements (

New accounting pronouncements (Policies)	6 Months Ended
	Jun. 30, 2016
Accounting Changes and Error Corrections [Abstract]
New accounting pronouncements	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 financial statement presentations and disclosures. We currently expect to adopt ASU 2014-09 as of January 1, 2018 under the 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. The FASB has issued and may issue in the future, interpretative guidance, which may cause our evaluation to change. While we anticipate some changes to revenue recognition for certain customer contracts, we do not currently believe 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 continue to evaluate the effect adopting this standard will have on the disclosures in our Consolidated Financial Statements. In January 2016, the FASB issued ASU 2016-01 “Financial Instruments—Recognition and Measurement of Financial Assets and Financial Liabilities.” 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. Under existing GAAP, changes in fair value of available-for-sale equity investments are recorded in other comprehensive income. Given the current magnitude of our equity investments, the adoption of ASU 2016-01 will likely have a significant impact on the periodic net earnings reported in our Consolidated Statement of Earnings, although it will likely not significantly impact 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 adoption will result in a reclassification of the related accumulated unrealized appreciation currently included in accumulated other comprehensive income to retained earnings, with no impact on Berkshire shareholders’ equity. In February 2016, the FASB issued ASU 2016-02 “Leases.” ASU 2016-02 requires a lessee to recognize in the statement of financial position a liability to make lease payments and a right-of-use asset representing its right to use the underlying asset for the lease term, along with additional qualitative and quantitative disclosures. ASU 2016-02 is effective for annual periods beginning after December 15, 2018, with early adoption permitted. We are currently evaluating the effect this standard will have on our Consolidated Financial Statements. In June 2016, the FASB issued ASU 2016-13 “Financial Instruments—Credit Losses,” which provides for the recognition and measurement at the reporting date of all expected credit losses for financial assets held at amortized cost and available-for-sale debt securities. Currently credit losses are recognized and measured when such losses become probable based on the prevailing facts and circumstances. ASU 2016-13 is effective for reporting periods beginning after December 15, 2019. We are currently evaluating the effect this standard will have on our Consolidated Financial Statements.

Significant business acquisit30

Significant business acquisitions (Tables)	6 Months Ended
	Jun. 30, 2016
Business Combinations [Abstract]
Schedule of estimated fair values of assets acquired and liabilities assumed	Preliminary fair values of identified assets acquired and liabilities assumed and residual goodwill of PCC and Duracell at their respective acquisition dates are summarized in the table that follows (in millions). PCC Duracell Cash and cash equivalents $ 250 $ 1,807 Inventories 3,431 326 Property, plant and equipment 2,771 364 Goodwill 15,793 614 Other intangible assets 24,197 2,024 Other assets 1,914 256 Assets acquired $ 48,356 $ 5,391 Accounts payable, accruals and other liabilities $ 2,445 $ 392 Notes payable and other borrowings 5,251 — Income taxes, principally deferred 8,002 760 Liabilities assumed $ 15,698 $ 1,152 Net assets $ 32,658 $ 4,239
Schedule of pro forma consolidated earnings data	The following table sets forth certain unaudited pro forma consolidated earnings data for the first six months of 2015 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 the first six months of 2016 was not materially different from the amounts reflected in the accompanying Consolidated Financial Statements. First Six Months 2015 Revenues $ 105,602 Net earnings attributable to Berkshire Hathaway shareholders 9,421 Net earnings per equivalent Class A common share attributable to Berkshire Hathaway shareholders 5,734

Investments in fixed maturity31

Investments in fixed maturity securities (Tables)	6 Months Ended
	Jun. 30, 2016
Investments, Debt and Equity Securities [Abstract]
Schedule of investments in securities with fixed maturities	Investments in securities with fixed maturities as of June 30, 2016 and December 31, 2015 are summarized by type below (in millions). Amortized Unrealized Unrealized Fair June 30, 2016 U.S. Treasury, U.S. government corporations and agencies $ 3,511 $ 25 $ — $ 3,536 States, municipalities and political subdivisions 1,266 66 (1 ) 1,331 Foreign governments 9,613 359 (50 ) 9,922 Corporate bonds 6,951 753 (10 ) 7,694 Mortgage-backed securities 1,133 169 (5 ) 1,297 $ 22,474 $ 1,372 $ (66 ) $ 23,780 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 Investments in fixed maturity securities are reflected in our Consolidated Balance Sheets as follows (in millions). June 30, December 31, Insurance and other $ 23,744 $ 25,988 Finance and financial products 36 39 $ 23,780 $ 26,027
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 June 30, 2016 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 $ 6,344 $ 11,403 $ 1,209 $ 2,385 $ 1,133 $ 22,474 Fair value 6,361 11,866 1,330 2,926 1,297 23,780

Investments in equity securit32

Investments in equity securities (Tables)	6 Months Ended
	Jun. 30, 2016
Investments, Debt and Equity Securities [Abstract]
Schedule of investments in equity securities	Investments in equity securities as of June 30, 2016 and December 31, 2015 are summarized based on the primary industry of the investee in the table below (in millions). Cost Basis Unrealized Unrealized Fair June 30, 2016 * Banks, insurance and finance $ 19,852 $ 22,247 $ (284 ) $ 41,815 Consumer products 5,259 17,956 (112 ) 23,103 Commercial, industrial and other 33,822 7,422 (1,928 ) 39,316 $ 58,933 $ 47,625 $ (2,324 ) $ 104,234 * Approximately 61% of the aggregate fair value was concentrated in the equity securities of four companies (American Express Company – $9.2 billion; Wells Fargo & Company – $23.7 billion; International Business Machines Corporation (“IBM”) – $12.3 billion; and The Coca-Cola Company – $18.1 billion). 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; IBM – $11.2 billion; and The Coca-Cola Company – $17.2 billion). Investments in equity securities are reflected in our Consolidated Balance Sheets as follows (in millions). June 30, 2016 December 31, Insurance and other $ 102,563 $ 110,212 Railroad, utilities and energy * 1,347 1,238 Finance and financial products 324 372 $ 104,234 $ 111,822 * Included in other assets.

Other investments (Tables)

Other investments (Tables)	6 Months Ended
	Jun. 30, 2016
Investments, All Other Investments [Abstract]
Schedule of other investments	Other investments are classified as available-for-sale and are shown in our Consolidated Balance Sheets as follows (in millions). Cost Fair Value June 30, December 31, June 30, December 31, Insurance and other $ 9,970 $ 9,970 $ 14,487 $ 15,998 Finance and financial products 3,052 3,052 6,339 5,719 $ 13,022 $ 13,022 $ 20,826 $ 21,717

Investments in The Kraft Hein34

Investments in The Kraft Heinz Company (Tables)	6 Months Ended
	Jun. 30, 2016
Summarized consolidated financial information of Kraft Heinz	Summarized consolidated financial information of Kraft Heinz follows (in millions). July 3, 2016 January 3, 2016 Assets $121,684 $122,973 Liabilities 63,637 56,737 Second Quarter First Six Months 2016 2015 2016 2015 Sales $ 6,793 $ 2,616 $ 13,363 $ 5,094 Net earnings (loss) attributable to Kraft Heinz $ 950 $ (164) $ 1,846 $ 112
Kraft Heinz (previously Heinz Holding) [Member]
Summary of investments in Kraft Heinz	A summary of our investments in Kraft Heinz follows (in millions). Carrying Value June 30, December 31, Common stock $ 15,752 $ 15,714 Preferred Stock — 7,710 $ 15,752 $ 23,424

Investment gains_losses (Tables

Investment gains/losses (Tables)	6 Months Ended
	Jun. 30, 2016
Investments, Debt and Equity Securities [Abstract]
Schedule of investment gains/losses	Investment gains/losses are summarized below (in millions). Second Quarter First Six Months 2016 2015 2016 2015 Fixed maturity securities— Gross gains from sales and redemptions $ 20 $ 53 $ 39 $ 82 Gross losses from sales and redemptions (14) (46) (17 ) (84) Equity securities— Gross gains from sales and redemptions 740 342 2,547 448 Gross losses from sales and redemptions (53) (14) (63 ) (20) Other-than-temporary impairment losses (63) — (63 ) — Other 13 27 50 33 $ 643 $ 362 $ 2,493 $ 459

Inventories (Tables)

Inventories (Tables)	6 Months Ended
	Jun. 30, 2016
Inventory Disclosure [Abstract]
Schedule of inventories	Inventories are comprised of the following (in millions). June 30, 2016 December 31, Raw materials $ 2,916 $ 1,852 Work in process and other 2,464 778 Finished manufactured goods 4,289 3,369 Goods acquired for resale 6,051 5,917 $ 15,720 $ 11,916

Receivables (Tables)

Receivables (Tables)	6 Months Ended
	Jun. 30, 2016
Insurance and Other [Member]
Schedule of receivables	Receivables of insurance and other businesses are comprised of the following (in millions). June 30, December 31, Insurance premiums receivable $ 9,995 $ 8,843 Reinsurance recoverable on unpaid losses 3,473 3,307 Trade and other receivables 14,036 11,521 Allowances for uncollectible accounts (342) (368) $ 27,162 $ 23,303
Finance and Financial Products [Member]
Schedule of receivables	Loans and finance receivables of finance and financial products businesses are summarized as follows (in millions). June 30, December 31, Loans and finance receivables before allowances and discounts $ 13,547 $ 13,186 Allowances for uncollectible loans (182) (182) Unamortized acquisition discounts (277) (232) $ 13,088 $ 12,772

Property, plant and equipment (

Property, plant and equipment (Tables)	6 Months Ended
	Jun. 30, 2016
Schedule of depreciation expense	A summary of depreciation expense follows (in millions). First Six Months 2016 2015 Insurance and other $ 1,037 $ 824 Railroad, utilities and energy 2,298 2,155 Finance and financial products 308 296 $ 3,643 $ 3,275
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). Range of June 30, 2016 December 31, Land — $ 2,071 $ 1,689 Buildings and improvements 5 – 40 years 8,091 7,329 Machinery and equipment 3 – 25 years 19,550 17,054 Furniture, fixtures and other 2 – 18 years 4,318 3,545 34,030 29,617 Accumulated depreciation (14,958) (14,077) $ 19,072 $ 15,540
Finance and Financial Products [Member]
Schedule of property, plant and equipment	Assets held for lease and property, plant and equipment of our finance and financial products businesses are summarized below (in millions). Range of estimated useful life June 30, 2016 December 31, 2015 Assets held for lease 5 – 35 years $ 11,769 $ 11,317 Land — 222 220 Buildings, machinery and other 3 – 50 years 1,267 1,207 13,258 12,744 Accumulated depreciation (3,596) (3,397) $ 9,662 $ 9,347
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). Range of June 30, December 31, Railroad: Land — $ 6,054 $ 6,037 Track structure and other roadway 7 – 100 years 46,955 45,967 Locomotives, freight cars and other equipment 6 – 40 years 11,758 11,320 Construction in progress — 1,131 1,031 65,898 64,355 Accumulated depreciation (5,370) (4,845) $ 60,528 $ 59,510 Utilities and energy: Utility generation, transmission and distribution systems 5 – 80 years $ 69,955 $ 69,248 Interstate natural gas pipeline assets 3 – 80 years 6,835 6,755 Independent power plants and other assets 3 – 30 years 5,882 5,626 Construction in progress — 2,701 2,627 85,373 84,256 Accumulated depreciation (23,924) (23,487) $ 61,449 $ 60,769

Goodwill and other intangible39

Goodwill and other intangible assets (Tables)	6 Months Ended
	Jun. 30, 2016
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). June 30, December 31, Balance at beginning of year $ 62,708 $ 60,714 Acquisitions of businesses 16,772 2,563 Other, including foreign currency translation (303) (569) Balance at end of period $ 79,177 $ 62,708
Schedule of intangible assets	Other intangible assets are summarized as follows (in millions). June 30, 2016 December 31, 2015 Gross carrying Accumulated amortization Gross carrying Accumulated amortization Insurance and other $ 41,360 $ 6,181 $ 14,610 $ 5,462 Railroad, utilities and energy 894 266 888 239 $ 42,254 $ 6,447 $ 15,498 $ 5,701 Trademarks and trade names $ 6,034 $ 801 $ 3,041 $ 765 Patents and technology 4,389 2,237 4,252 2,050 Customer relationships 28,727 2,511 5,474 2,131 Other 3,104 898 2,731 755 $ 42,254 $ 6,447 $ 15,498 $ 5,701

Derivative contracts (Tables)

Derivative contracts (Tables) - Finance and Financial Products [Member]	6 Months Ended
	Jun. 30, 2016
Derivative contracts outstanding	A summary of the liabilities and related notional values of these contracts follows (in millions). June 30, 2016 December 31, 2015 Liabilities Notional Liabilities Notional Equity index put options $ 4,431 $ 27,905 (1) $ 3,552 $ 27,722 (1) Credit default (2) 195 7,792 284 7,792 $ 4,626 $ 3,836 (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) In July 2016, the credit default contract was terminated by mutual agreement with the counterparty. We paid $195 million upon termination and, thereafter, we have no exposure to losses under the contract.
Derivative gains/losses included in the Consolidated Statements of Earnings	A summary of the derivative gains (losses) included in our Consolidated Statements of Earnings follows (in millions). Second Quarter First Six Months 2016 2015 2016 2015 Equity index put options $ (83) $ (138) $ (879 ) $ 1,173 Credit default 103 (36) 89 (29 ) $ 20 $ (174) $ (790 ) $ 1,144

Supplemental cash flow inform41

Supplemental cash flow information (Tables)	6 Months Ended
	Jun. 30, 2016
Supplemental Cash Flow Elements [Abstract]
Schedule of supplemental cash flow information	A summary of supplemental cash flow information is presented in the following table (in millions). First Six Months 2016 2015 Cash paid during the period for: Income taxes $ 1,055 $ 1,128 Interest: Insurance and other businesses 253 185 Railroad, utilities and energy businesses 1,406 1,319 Finance and financial products businesses 184 215 Non-cash investing and financing activities: Liabilities assumed in connection with business acquisitions 16,997 2,478 Equity securities exchanged in connection with business acquisition 4,239 —

Notes payable and other borro42

Notes payable and other borrowings (Tables)	6 Months Ended
	Jun. 30, 2016
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 June 30, 2016. Weighted June 30, December 31, Insurance and other: Berkshire Hathaway Inc. (“Berkshire”) due 2016-2047 2.3% $ 18,035 $ 9,799 Short-term subsidiary borrowings 2.1% 2,172 1,989 Other subsidiary borrowings due 2016-2044 3.9% 7,360 2,811 $ 27,567 $ 14,599
Finance and Financial Products [Member]
Schedule of short and long term outstanding debt disclosure	Weighted June 30, December 31, Finance and financial products: Berkshire Hathaway Finance Corporation (“BHFC”) due 2016-2043 2.5% $ 14,173 $ 10,679 Other subsidiary borrowings due 2016-2036 5.0% 1,078 1,272 $ 15,251 $ 11,951
Railroad, Utilities and Energy [Member]
Schedule of short and long term outstanding debt disclosure	Weighted June 30, December 31, Railroad, utilities and energy: Berkshire Hathaway Energy Company (“BHE”) and its subsidiaries: BHE senior unsecured debt due 2017-2045 5.1% $ 7,816 $ 7,814 Subsidiary and other debt due 2016-2064 4.8% 28,590 28,188 Burlington Northern Santa Fe (“BNSF”) due 2016-2097 4.9% 22,189 21,737 $ 58,595 $ 57,739

Fair value measurements (Tables

Fair value measurements (Tables)	6 Months Ended
	Jun. 30, 2016
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 June 30, 2016 and December 31, 2015 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 June 30, 2016 Investments in fixed maturity securities: U.S. Treasury, U.S. government corporations and agencies $ 3,536 $ 3,536 $ 2,407 $ 1,129 $ — States, municipalities and political subdivisions 1,331 1,331 — 1,331 — Foreign governments 9,922 9,922 7,656 2,266 — Corporate bonds 7,694 7,694 — 7,589 105 Mortgage-backed securities 1,297 1,297 — 1,297 — Investments in equity securities 104,234 104,234 104,198 35 1 Investment in Kraft Heinz common stock 15,752 28,795 28,795 — — Other investments 20,826 20,826 351 — 20,475 Loans and finance receivables 13,088 13,450 — 14 13,436 Derivative contract assets (1) 109 109 2 12 95 Derivative contract liabilities: Railroad, utilities and energy (1) 199 199 5 157 37 Finance and financial products: Equity index put options 4,431 4,431 — — 4,431 Credit default 195 195 — 195 — Notes payable and other borrowings: Insurance and other 27,567 28,982 — 28,982 — Railroad, utilities and energy 58,595 68,757 — 68,757 — Finance and financial products 15,251 16,068 — 15,656 412 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 (1) Assets are included in other assets and liabilities are included in accounts payable, accruals and other liabilities.
Reconciliations of assets and liabilities measured and carried at fair value on a recurring basis with the use of significant unobservable inputs (Level 3)	Reconciliations of assets and liabilities measured and carried at fair value on a recurring basis with the use of significant unobservable inputs (Level 3) for the six months ending June 30, 2016 and 2015 follow (in millions). Investments in fixed maturity securities Investments in equity securities and other investments Net derivative contract liabilities Six months ending June 30, 2016 Balance at December 31, 2015 $ 100 $ 21,403 $ (3,785 ) Gains (losses) included in: Earnings — — (737 ) Other comprehensive income 1 (927 ) — Regulatory assets and liabilities — — (11 ) Acquisitions, dispositions and settlements 5 — (35 ) Transfers into/out of Level 3 (1 ) — 195 Balance at June 30, 2016 $ 105 $ 20,476 $ (4,373 ) Six months ending June 30, 2015 Balance at December 31, 2014 $ 8 $ 21,996 $ (4,759 ) Gains (losses) included in: Earnings — — 1,200 Other comprehensive income — (329 ) (3 ) Regulatory assets and liabilities — — (17 ) Dispositions and settlements (1 ) — (51 ) Transfers into/out of Level 3 — — 3 Balance at June 30, 2015 $ 7 $ 21,667 $ (3,627 )
Fair value assets and liabilities measured on recurring basis, unobservable inputs, additional information	Quantitative information as of June 30, 2016, 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 Average Other investments: Preferred stocks $16,093 Discounted cash flow Expected duration 5 years Discount for transferability restrictions and subordination 134 basis points Common stock warrants 4,382 Warrant pricing model Discount for transferability and hedging restrictions 8% Net derivative liabilities: Equity index put options 4,431 Option pricing model Volatility 21%

Common stock (Tables)

Common stock (Tables)	6 Months Ended
	Jun. 30, 2016
Equity [Abstract]
Changes in issued, treasury and outstanding Berkshire common stock	Changes in Berkshire’s issued, treasury and outstanding common stock during the first six months of 2016 are shown in the table below. Class A, $5 Par Value (1,650,000 shares authorized) Class B, $0.0033 Par Value (3,225,000,000 shares authorized) Issued Treasury Outstanding Issued Treasury Outstanding Balance at December 31, 2015 820,102 (11,680) 808,422 1,253,866,598 (1,409,762) 1,252,456,836 Conversions of Class A common stock to Class B common stock and exercises of replacement stock options issued in a business acquisition (4,230) — (4,230) 6,975,341 — 6,975,341 Balance at June 30, 2016 815,872 (11,680) 804,192 1,260,841,939 (1,409,762) 1,259,432,177

Accumulated other comprehensi45

Accumulated other comprehensive income (Tables)	6 Months Ended
	Jun. 30, 2016
Equity [Abstract]
Schedule of accumulated other comprehensive income	A summary of the net changes in after-tax accumulated other comprehensive income attributable to Berkshire Hathaway shareholders and significant amounts reclassified out of accumulated other comprehensive income for the six months ending June 30, 2016 and 2015 follows (in millions). Unrealized appreciation of investments Foreign currency translation Prior service and actuarial gains/losses of defined benefit pension plans Other Accumulated other comprehensive income Six months ending June 30, 2016 Balance at December 31, 2015 $ 38,598 $ (3,856 ) $ (762 ) $ 2 $ 33,982 Other comprehensive income, net before reclassifications (1,971 ) (78 ) (5 ) (22 ) (2,076 ) Reclassifications from accumulated other comprehensive income (1,180 ) — 35 16 (1,129 ) Balance at June 30, 2016 $ 35,447 $ (3,934 ) $ (732 ) $ (4 ) $ 30,777 Reclassifications from other comprehensive income into net earnings: Investment gains/losses $ (1,816 ) $ — $ — $ — $ (1,816 ) Other — — 51 35 86 Reclassifications before income taxes (1,816 ) — 51 35 (1,730 ) Applicable income taxes (636 ) — 16 19 (601 ) $ (1,180 ) $ — $ 35 $ 16 $ (1,129 ) Unrealized appreciation of investments Foreign currency translation Prior service and actuarial gains/losses of defined benefit pension plans Other Accumulated other comprehensive income Six months ending June 30, 2015 Balance at December 31, 2014 $ 45,636 $ (1,957 ) $ (1,039 ) $ 92 $ 42,732 Other comprehensive income, net before reclassifications (2,306 ) (787 ) (6 ) (100 ) (3,199 ) Reclassifications from accumulated other comprehensive income (127 ) — 8 3 (116 ) Balance at June 30, 2015 $ 43,203 $ (2,744 ) $ (1,037 ) $ (5 ) $ 39,417 Reclassifications from other comprehensive income into net earnings: Investment gains/losses $ (195 ) $ — $ — $ — $ (195 ) Other — — 15 9 24 Reclassifications before income taxes (195 ) — 15 9 (171 ) Applicable income taxes (68 ) — 7 6 (55 ) $ (127 ) $ — 8 $ 3 $ (116 )

Business segment data (Tables)

Business segment data (Tables)	6 Months Ended
	Jun. 30, 2016
Segment Reporting [Abstract]
Schedule of revenues and earnings by segment	Revenues by segment were as follows (in millions). Second Quarter First Six Months 2016 2015 2016 2015 Operating Businesses: Insurance group: Underwriting: GEICO $ 6,247 $ 5,619 $ 12,297 $ 11,004 General Re 1,389 1,494 2,779 2,992 Berkshire Hathaway Reinsurance Group 1,652 1,978 3,895 3,425 Berkshire Hathaway Primary Group 1,511 1,309 2,952 2,519 Investment income 1,236 1,338 2,385 2,428 Total insurance group 12,035 11,738 24,308 22,368 BNSF 4,585 5,369 9,352 10,971 Berkshire Hathaway Energy 4,299 4,543 8,417 8,874 Manufacturing 12,201 9,524 22,755 18,387 McLane Company 12,049 12,293 23,850 23,936 Service and retailing 6,385 6,294 12,276 10,815 Finance and financial products 1,989 1,799 3,715 3,353 53,543 51,560 104,673 98,704 Reconciliation of segments to consolidated amount: Investment and derivative gains/losses 663 188 1,703 1,603 Income from Kraft Heinz 386 — 626 231 Eliminations and other (132) (380) (139) (526) $ 54,460 $ 51,368 $ 106,863 $ 100,012 Earnings before income taxes by segment were as follows (in millions). Second Quarter First Six Months 2016 2015 2016 2015 Operating Businesses: Insurance group: Underwriting: GEICO $ 150 $ 53 $ 414 $ 213 General Re 2 107 44 60 Berkshire Hathaway Reinsurance Group 184 (411) 105 48 Berkshire Hathaway Primary Group 174 203 295 378 Investment income 1,235 1,334 2,377 2,421 Total insurance group 1,745 1,286 3,235 3,120 BNSF 1,238 1,536 2,496 3,208 Berkshire Hathaway Energy 666 649 1,235 1,245 Manufacturing 1,687 1,393 3,169 2,598 McLane Company 129 147 265 278 Service and retailing 457 498 781 882 Finance and financial products 583 550 1,061 994 6,505 6,059 12,242 12,325 Reconciliation of segments to consolidated amount: Investment and derivative gains/losses 663 188 1,703 1,603 Income from Kraft Heinz 386 — 626 231 Interest expense, not allocated to segments 31 (189) (317) (308) Eliminations and other (213) (212) (426) (358) $ 7,372 $ 5,846 $ 13,828 $ 13,493

Significant business acquisit47

Significant business acquisitions - Narrative (Detail) - USD ($) $ / shares in Units, $ in Millions	Feb. 29, 2016	Jan. 29, 2016	Jun. 30, 2016
Business Acquisition [Line Items]
Fair value of shares exchanged			$ 4,239
Precision Castparts Corp. [Member]
Business Acquisition [Line Items]
Business acquisition, cash price per share		$ 235
Aggregate consideration paid for business acquisition		$ 32,700
Duracell Company [Member] | Procter & Gamble Company [Member]
Business Acquisition [Line Items]
Fair value of shares exchanged	$ 4,239

Significant business acquisit48

Significant business acquisitions - Estimated fair values of assets acquired and liabilities assumed (Detail) - USD ($) $ in Millions	Jun. 30, 2016	Feb. 29, 2016	Jan. 29, 2016	Dec. 31, 2015	Dec. 31, 2014
Business Acquisition [Line Items]
Goodwill	$ 79,177			$ 62,708	$ 60,714
Precision Castparts Corp. [Member]
Business Acquisition [Line Items]
Cash and cash equivalents			$ 250
Inventories			3,431
Property, plant and equipment			2,771
Goodwill			15,793
Other intangible assets			24,197
Other assets			1,914
Assets acquired			48,356
Accounts payable, accruals and other liabilities			2,445
Notes payable and other borrowings			5,251
Income taxes, principally deferred			8,002
Liabilities assumed			15,698
Net assets			$ 32,658
Duracell Company [Member]
Business Acquisition [Line Items]
Cash and cash equivalents		$ 1,807
Inventories		326
Property, plant and equipment		364
Goodwill		614
Other intangible assets		2,024
Other assets		256
Assets acquired		5,391
Accounts payable, accruals and other liabilities		392
Income taxes, principally deferred		760
Liabilities assumed		1,152
Net assets		$ 4,239

Significant business acquisit49

Significant business acquisitions - Pro forma consolidated earnings data (Detail) - Precision Castparts and Duracell [Member] $ / shares in Units, $ in Millions	6 Months Ended
	Jun. 30, 2015USD ($)$ / shares
Business Acquisition [Line Items]
Revenues	$ 105,602
Net earnings attributable to Berkshire Hathaway shareholders	$ 9,421
Net earnings per equivalent Class A common share attributable to Berkshire Hathaway shareholders | $ / shares	$ 5,734

Investments in fixed maturity50

Investments in fixed maturity securities (Detail) - USD ($) $ in Millions	Jun. 30, 2016	Dec. 31, 2015
Summary of Investment Holdings [Line Items]
Amortized cost of fixed maturity securities	$ 22,474	$ 25,049
Unrealized gains on fixed maturity securities	1,372	1,107
Unrealized losses on fixed maturity securities	(66)	(129)
Fair value of fixed maturity securities	23,780	26,027
U.S. Treasury, U.S. government corporations and agencies [Member]
Summary of Investment Holdings [Line Items]
Amortized cost of fixed maturity securities	3,511	3,425
Unrealized gains on fixed maturity securities	25	10
Unrealized losses on fixed maturity securities		(8)
Fair value of fixed maturity securities	3,536	3,427
States, municipalities and political subdivisions [Member]
Summary of Investment Holdings [Line Items]
Amortized cost of fixed maturity securities	1,266	1,695
Unrealized gains on fixed maturity securities	66	71
Unrealized losses on fixed maturity securities	(1)	(2)
Fair value of fixed maturity securities	1,331	1,764
Foreign governments [Member]
Summary of Investment Holdings [Line Items]
Amortized cost of fixed maturity securities	9,613	11,327
Unrealized gains on fixed maturity securities	359	226
Unrealized losses on fixed maturity securities	(50)	(85)
Fair value of fixed maturity securities	9,922	11,468
Corporate bonds [Member]
Summary of Investment Holdings [Line Items]
Amortized cost of fixed maturity securities	6,951	7,323
Unrealized gains on fixed maturity securities	753	632
Unrealized losses on fixed maturity securities	(10)	(29)
Fair value of fixed maturity securities	7,694	7,926
Mortgage-backed securities [Member]
Summary of Investment Holdings [Line Items]
Amortized cost of fixed maturity securities	1,133	1,279
Unrealized gains on fixed maturity securities	169	168
Unrealized losses on fixed maturity securities	(5)	(5)
Fair value of fixed maturity securities	$ 1,297	$ 1,442

Investments in fixed maturity51

Investments in fixed maturity securities - Carrying value by segment (Detail) - USD ($) $ in Millions	Jun. 30, 2016	Dec. 31, 2015
Summary of Investment Holdings [Line Items]
Investments in fixed maturity securities	$ 23,780	$ 26,027
Insurance and Other [Member]
Summary of Investment Holdings [Line Items]
Investments in fixed maturity securities	23,744	25,988
Finance and Financial Products [Member]
Summary of Investment Holdings [Line Items]
Investments in fixed maturity securities	$ 36	$ 39

Investments in fixed maturity52

Investments in fixed maturity securities - Narrative (Detail) - Foreign governments [Member]	Jun. 30, 2016
AA or Higher Credit Rating [Member]
Summary of Investment Holdings [Line Items]
Percentage of fixed maturity investments by credit rating	93.00%
United Kingdom, Germany, Australia or Canada [Member]
Summary of Investment Holdings [Line Items]
Percentage of fixed maturity investments by geographic location	80.00%

Investments in fixed maturity53

Investments in fixed maturity securities - Amortized cost and estimated fair value of securities with fixed maturities (Detail) - USD ($) $ in Millions	Jun. 30, 2016	Dec. 31, 2015
Summary of Investment Holdings [Line Items]
Due in one year or less - amortized cost	$ 6,344
Due after one year through five years - amortized cost	11,403
Due after five years through ten years - amortized cost	1,209
Due after ten years - amortized cost	2,385
Amortized cost of fixed maturity securities	22,474	$ 25,049
Due in one year or less - fair value	6,361
Due after one year through five years - fair value	11,866
Due after five years through ten years - fair value	1,330
Due after ten years - fair value	2,926
Fair value of fixed maturity securities	23,780	26,027
Mortgage-backed securities [Member]
Summary of Investment Holdings [Line Items]
Amortized cost of mortgage-backed securities	1,133
Amortized cost of fixed maturity securities	1,133	1,279
Fair value of mortgage-backed securities	1,297
Fair value of fixed maturity securities	$ 1,297	$ 1,442

Investments in equity securit54

Investments in equity securities (Detail) - USD ($) $ in Millions	Jun. 30, 2016		Dec. 31, 2015
Summary of Investment Holdings [Line Items]
Cost basis of investments	$ 58,933		$ 62,310
Unrealized gains on investments	47,625		52,772
Unrealized losses on investments	(2,324)		(3,260)
Fair value of investments	104,234	[1]	111,822	[2]
Banks, insurance and finance [Member]
Summary of Investment Holdings [Line Items]
Cost basis of investments	19,852		20,026
Unrealized gains on investments	22,247		27,965
Unrealized losses on investments	(284)		(21)
Fair value of investments	41,815		47,970
Consumer products [Member]
Summary of Investment Holdings [Line Items]
Cost basis of investments	5,259		6,867
Unrealized gains on investments	17,956		18,022
Unrealized losses on investments	(112)		(1)
Fair value of investments	23,103		24,888
Commercial, industrial and other [Member]
Summary of Investment Holdings [Line Items]
Cost basis of investments	33,822		35,417
Unrealized gains on investments	7,422		6,785
Unrealized losses on investments	(1,928)		(3,238)
Fair value of investments	$ 39,316		$ 38,964
[1]	Approximately 61% of the aggregate fair value was concentrated in the equity securities of four companies (American Express Company - $9.2 billion; Wells Fargo & Company - $23.7 billion; International Business Machines Corporation ("IBM") - $12.3 billion; and The Coca-Cola Company - $18.1 billion).
[2]	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 - $11.2 billion; and The Coca-Cola Company - $17.2 billion).

Investments in equity securit55

Investments in equity securities (Parenthetical) (Detail) $ in Millions	Jun. 30, 2016USD ($)Company		Dec. 31, 2015USD ($)Company
Summary of Investment Holdings [Line Items]
Fair value of investments	$ 104,234	[1]	$ 111,822	[2]
Equity Securities [Member] | Investment Concentration [Member]
Summary of Investment Holdings [Line Items]
Concentration percentage	61.00%		59.00%
Number of companies in concentration percentage | Company	4		4
American Express Company [Member]
Summary of Investment Holdings [Line Items]
Fair value of investments	$ 9,200		$ 10,500
Wells Fargo & Company [Member]
Summary of Investment Holdings [Line Items]
Fair value of investments	23,700		27,200
International Business Machines Corporation [Member]
Summary of Investment Holdings [Line Items]
Fair value of investments	12,300		11,200
The Coca-Cola Company [Member]
Summary of Investment Holdings [Line Items]
Fair value of investments	$ 18,100		$ 17,200
[1]	Approximately 61% of the aggregate fair value was concentrated in the equity securities of four companies (American Express Company - $9.2 billion; Wells Fargo & Company - $23.7 billion; International Business Machines Corporation ("IBM") - $12.3 billion; and The Coca-Cola Company - $18.1 billion).
[2]	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 - $11.2 billion; and The Coca-Cola Company - $17.2 billion).

Investments in equity securit56

Investments in equity securities - Narrative (Detail) - USD ($) $ in Millions	Jun. 30, 2016	Dec. 31, 2015
Summary of Investment Holdings [Line Items]
Unrealized losses on investments	$ 2,324	$ 3,260
Equity Securities [Member]
Summary of Investment Holdings [Line Items]
Unrealized losses related to securities that have been in an unrealized loss position for more than 12 months	908	$ 989
International Business Machines Corporation [Member] | Common Stock [Member]
Summary of Investment Holdings [Line Items]
Unrealized losses related to securities that have been in an unrealized loss position for more than 12 months	848
Unrealized losses on investments	$ 1,500
Unrealized losses on investments, percentage of cost	11.00%

Investments in equity securit57

Investments in equity securities - Fair value by segment (Detail) - USD ($) $ in Millions		Jun. 30, 2016		Dec. 31, 2015
Summary of Investment Holdings [Line Items]
Investments in equity securities		$ 104,234	[1]	$ 111,822	[2]
Insurance and Other [Member]
Summary of Investment Holdings [Line Items]
Investments in equity securities		102,563		110,212
Railroad, Utilities and Energy [Member] | Other Assets [Member]
Summary of Investment Holdings [Line Items]
Investments in equity securities	[3]	1,347		1,238
Finance and Financial Products [Member]
Summary of Investment Holdings [Line Items]
Investments in equity securities		$ 324		$ 372
[1]	Approximately 61% of the aggregate fair value was concentrated in the equity securities of four companies (American Express Company - $9.2 billion; Wells Fargo & Company - $23.7 billion; International Business Machines Corporation ("IBM") - $12.3 billion; and The Coca-Cola Company - $18.1 billion).
[2]	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 - $11.2 billion; and The Coca-Cola Company - $17.2 billion).
[3]	Included in other assets.

Other investments (Detail)

Other investments (Detail) - USD ($) $ in Millions	Jun. 30, 2016	Dec. 31, 2015
Insurance and Other [Member]
Other Investments [Line Items]
Other investments, Fair Value	$ 14,487	$ 15,998
Finance and Financial Products [Member]
Other Investments [Line Items]
Other investments, Fair Value	6,339	5,719
Available-for-sale Securities [Member]
Other Investments [Line Items]
Other investments, Cost	13,022	13,022
Other investments, Fair Value	20,826	21,717
Available-for-sale Securities [Member] | Insurance and Other [Member]
Other Investments [Line Items]
Other investments, Cost	9,970	9,970
Other investments, Fair Value	14,487	15,998
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	$ 6,339	$ 5,719

Other investments - Narrative (

Other investments - Narrative (Detail) - Available-for-sale Securities [Member]	6 Months Ended
	Jun. 30, 2016USD ($)$ / sharesshares
Wm. Wrigley Jr. Company [Member]
Other Investments [Line Items]
Investment in preferred stock, liquidation value | $	$ 2,100,000,000
Investment in preferred stock, stated dividend rate	5.00%
Percentage of original preferred stock investment expected to be redeemed or called	50.00%
Preferred stock redemption period	90 days
Preferred stock redemption period start date	Oct. 6, 2016
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%
Preferred stock redemption period start date	May 7, 2019
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 | $	$ 5,250,000,000
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 | $	$ 5,000,000,000
Exercise price for warrants, per share	$ 7.142857
Class A 9% Cumulative Compounding Perpetual Preferred Stock [Member] | RBI [Member]
Other Investments [Line Items]
Investment in preferred stock, stated dividend rate	9.00%
Stated value of equity securities | $	$ 3,000,000,000

Investments in The Kraft Hein60

Investments in The Kraft Heinz Company - Narrative (Detail)	Jun. 07, 2016USD ($)	Jul. 02, 2015$ / sharesshares	Jul. 01, 2015USD ($)shares	Jun. 07, 2013USD ($)shares	Jun. 30, 2015$ / sharesshares	Jun. 07, 2016	Jun. 30, 2016USD ($)	Jun. 30, 2015USD ($)	Jun. 30, 2016USD ($)	Jun. 30, 2015USD ($)
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 Inc. (Parent) [Member]
Schedule of Equity Method Investments [Line Items]
Equity method investment ownership percentage after transactions		26.80%
Kraft Heinz (previously Heinz Holding) [Member] | Berkshire Hathaway Inc. (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
Kraft Heinz (previously Heinz Holding) [Member] | Berkshire Hathaway Inc. (Parent) [Member] | Cumulative Compounding Preferred Stock [Member]
Schedule of Equity Method Investments [Line Items]
Investment in preferred stock, liquidation value				$ 8,000,000,000
Redemption of preferred stock	$ 8,320,000,000
Investment in preferred stock, stated dividend rate						9.00%
Preferred Stock dividends							$ 180,000,000	$ 180,000,000	$ 180,000,000	$ 360,000,000
Kraft Heinz (previously Heinz Holding) [Member] | Berkshire Hathaway Inc. (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 Inc. (Parent) [Member]
Schedule of Equity Method Investments [Line Items]
Equity method earnings on common stock and dividends earned on preferred stock									626,000,000	$ 231,000,000
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 issued per Kraft common stock share		1
Dividend 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 Hein61

Investments in The Kraft Heinz Company (Detail) - Kraft Heinz (previously Heinz Holding) [Member] - USD ($) $ in Millions	Jun. 30, 2016	Dec. 31, 2015
Schedule of Equity Method Investments [Line Items]
Common stock	$ 15,752	$ 15,714
Preferred Stock		7,710
Investments in The Kraft Heinz Company	$ 15,752	$ 23,424

Investments in The Kraft Hein62

Investments in The Kraft Heinz Company - Consolidated financial information (Detail) - Kraft Heinz (previously Heinz Holding) [Member] - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jul. 03, 2016	Jun. 28, 2015	Jul. 03, 2016	Jun. 28, 2015	Jan. 03, 2016
Schedule of Equity Method Investments [Line Items]
Assets					$ 122,973
Liabilities					$ 56,737
Sales		$ 2,616		$ 5,094
Net earnings (loss) attributable to Kraft Heinz		$ (164)		$ 112
Subsequent Event [Member]
Schedule of Equity Method Investments [Line Items]
Assets	$ 121,684		$ 121,684
Liabilities	63,637		63,637
Sales	6,793		13,363
Net earnings (loss) attributable to Kraft Heinz	$ 950		$ 1,846

Income taxes - Narrative (Detai

Income taxes - Narrative (Detail) - USD ($) $ in Millions	Feb. 29, 2016	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Income Taxes [Line Items]
Effective income tax rate		31.10%	29.70%	22.30%	30.80%
Investment gains/losses		$ 643	$ 362	$ 2,493	$ 459
Common Stock [Member] | Procter & Gamble Company [Member] | Duracell Company [Member]
Income Taxes [Line Items]
Investment gains/losses	$ 1,100			1,100
Reduction of certain deferred income tax liabilities				$ 750
Effective income tax rate reduction related to exchange of investment securities				8.30%

Investment gains_losses (Detail

Investment gains/losses (Detail) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Gain (Loss) on Investments [Line Items]
Other-than-temporary impairment losses	$ (63)		$ (63)
Investment gains/losses	643	$ 362	2,493	$ 459
Fixed Maturities [Member]
Gain (Loss) on Investments [Line Items]
Gross gains from sales and redemptions	20	53	39	82
Gross losses from sales and redemptions	(14)	(46)	(17)	(84)
Equity Securities [Member]
Gain (Loss) on Investments [Line Items]
Gross gains from sales and redemptions	740	342	2,547	448
Gross losses from sales and redemptions	(53)	(14)	(63)	(20)
Other Types of Investments [Member]
Gain (Loss) on Investments [Line Items]
Other investment gains/losses	$ 13	$ 27	$ 50	$ 33

Investment gains_losses - Narra

Investment gains/losses - Narrative (Detail) - USD ($) $ in Millions	Feb. 29, 2016	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Gain (Loss) on Investments [Line Items]
Investment gains/losses		$ 643	$ 362	$ 2,493	$ 459
Kraft Heinz (previously Heinz Holding) [Member] | Cumulative Compounding Preferred Stock [Member]
Gain (Loss) on Investments [Line Items]
Investment gains/losses		$ 610
Duracell Company [Member] | Procter & Gamble Company [Member] | Common Stock [Member]
Gain (Loss) on Investments [Line Items]
Investment gains/losses	$ 1,100			$ 1,100

Inventories (Detail)

Inventories (Detail) - USD ($) $ in Millions	Jun. 30, 2016	Dec. 31, 2015
Inventory Disclosure [Abstract]
Raw materials	$ 2,916	$ 1,852
Work in process and other	2,464	778
Finished manufactured goods	4,289	3,369
Goods acquired for resale	6,051	5,917
Total inventory	$ 15,720	$ 11,916

Inventories - Narrative (Detail

Inventories - Narrative (Detail) - USD ($) $ in Millions	Jun. 30, 2016	Dec. 31, 2015
Inventory [Line Items]
Total inventory	$ 15,720	$ 11,916
Precision Castparts and Duracell [Member]
Inventory [Line Items]
Total inventory	$ 3,600

Receivables (Detail)

Receivables (Detail) - USD ($) $ in Millions	Jun. 30, 2016	Dec. 31, 2015
Finance and Financial Products [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and finance receivables before allowances and discounts	$ 13,547	$ 13,186
Allowances for uncollectible loans	(182)	(182)
Unamortized acquisition discounts	(277)	(232)
Total loans and finance receivables of finance and financial products businesses	13,088	12,772
Insurance and Other [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Insurance premiums receivable	9,995	8,843
Reinsurance recoverable on unpaid losses	3,473	3,307
Trade and other receivables	14,036	11,521
Allowances for uncollectible accounts	(342)	(368)
Total receivables of insurance and other businesses	$ 27,162	$ 23,303

Receivables - Narrative (Detail

Receivables - Narrative (Detail) - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015
Precision Castparts and Duracell [Member] | Insurance and Other [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Trade and other receivables, net	$ 1,800
Loans and finance receivables [Member] | Finance and Financial Products [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Provisions for loan losses	78	$ 77
Loan charge-offs, net of recoveries	$ 78	$ 93
Percent of loan balances evaluated collectively for impairment	98.00%
Percent of loan balances that are performing	98.00%
Percent of loan balances that are current as to payment status	95.00%

Property, plant and equipment70

Property, plant and equipment (Detail) - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2016	Dec. 31, 2015
Insurance and Other [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 34,030	$ 29,617
Property, plant and equipment, accumulated depreciation	(14,958)	(14,077)
Total property, plant and equipment, net	19,072	15,540
Insurance and Other [Member] | Buildings and improvements [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	8,091	7,329
Insurance and Other [Member] | Machinery and equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	19,550	17,054
Insurance and Other [Member] | Furniture, fixtures and other [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	4,318	3,545
Insurance and Other [Member] | Land [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	2,071	1,689
Railroad [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	65,898	64,355
Property, plant and equipment, accumulated depreciation	(5,370)	(4,845)
Total property, plant and equipment, net	60,528	59,510
Railroad [Member] | Land [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	6,054	6,037
Railroad [Member] | Track structure and other roadway [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	46,955	45,967
Railroad [Member] | Locomotives, freight cars and other equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	11,758	11,320
Railroad [Member] | Construction in progress [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	1,131	1,031
Utilities and Energy [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	85,373	84,256
Property, plant and equipment, accumulated depreciation	(23,924)	(23,487)
Total property, plant and equipment, net	61,449	60,769
Utilities and Energy [Member] | Utility generation, transmission and distribution systems [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	69,955	69,248
Utilities and Energy [Member] | Interstate natural gas pipeline assets [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	6,835	6,755
Utilities and Energy [Member] | Independent power plants and other assets [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	5,882	5,626
Utilities and Energy [Member] | Construction in progress [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	2,701	2,627
Finance and Financial Products [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment and assets held for lease, gross	13,258	12,744
Property, plant and equipment and assets held for lease, accumulated depreciation	(3,596)	(3,397)
Total property, plant and equipment and assets held for lease, net	9,662	9,347
Finance and Financial Products [Member] | Land [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment and assets held for lease, gross	222	220
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	11,769	11,317
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	$ 1,267	$ 1,207
Minimum [Member] | Insurance and Other [Member] | Buildings and improvements [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life (in years)	5 years
Minimum [Member] | Insurance and Other [Member] | Machinery and equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life (in years)	3 years
Minimum [Member] | Insurance and Other [Member] | Furniture, fixtures and other [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life (in years)	2 years
Minimum [Member] | Railroad [Member] | Track structure and other roadway [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life (in years)	7 years
Minimum [Member] | Railroad [Member] | Locomotives, freight cars and other equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life (in years)	6 years
Minimum [Member] | Utilities and Energy [Member] | Utility generation, 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
Minimum [Member] | Finance and Financial Products [Member] | Assets held for lease [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life (in years)	5 years
Minimum [Member] | Finance and Financial Products [Member] | Buildings, machinery and other [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life (in years)	3 years
Maximum [Member] | Insurance and Other [Member] | Buildings and improvements [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life (in years)	40 years
Maximum [Member] | Insurance and Other [Member] | Machinery and equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life (in years)	25 years
Maximum [Member] | Insurance and Other [Member] | Furniture, fixtures and other [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life (in years)	18 years
Maximum [Member] | Railroad [Member] | Track structure and other roadway [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life (in years)	100 years
Maximum [Member] | Railroad [Member] | Locomotives, freight cars and other equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life (in years)	40 years
Maximum [Member] | Utilities and Energy [Member] | Utility generation, 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
Maximum [Member] | Finance and Financial Products [Member] | Assets held for lease [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life (in years)	35 years
Maximum [Member] | Finance and Financial Products [Member] | Buildings, machinery and other [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life (in years)	50 years

Property, plant and equipment -

Property, plant and equipment - Narrative (Detail) - Insurance and Other [Member] - USD ($) $ in Millions	Jun. 30, 2016	Dec. 31, 2015
Property, Plant and Equipment [Line Items]
Total property, plant and equipment, net	$ 19,072	$ 15,540
Precision Castparts and Duracell [Member]
Property, Plant and Equipment [Line Items]
Total property, plant and equipment, net	$ 3,200

Property, plant and equipment a

Property, plant and equipment and assets held for lease - Depreciation expense (Detail) - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015
Property, Plant and Equipment [Line Items]
Depreciation expense	$ 3,643	$ 3,275
Insurance and Other [Member]
Property, Plant and Equipment [Line Items]
Depreciation expense	1,037	824
Railroad, Utilities and Energy [Member]
Property, Plant and Equipment [Line Items]
Depreciation expense	2,298	2,155
Finance and Financial Products [Member]
Property, Plant and Equipment [Line Items]
Depreciation expense	$ 308	$ 296

Goodwill and other intangible73

Goodwill and other intangible assets - Goodwill (Detail) - USD ($) $ in Millions	6 Months Ended	12 Months Ended
	Jun. 30, 2016	Dec. 31, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Balance at beginning of year	$ 62,708	$ 60,714
Acquisitions of businesses	16,772	2,563
Other, including foreign currency translation	(303)	(569)
Balance at end of period	$ 79,177	$ 62,708

Goodwill and other intangible74

Goodwill and other intangible assets - Intangible assets (Detail) - USD ($) $ in Millions	Jun. 30, 2016	Dec. 31, 2015
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	$ 42,254	$ 15,498
Accumulated amortization	6,447	5,701
Trademarks and trade names [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	6,034	3,041
Accumulated amortization	801	765
Patents and technology [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	4,389	4,252
Accumulated amortization	2,237	2,050
Customer relationships [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	28,727	5,474
Accumulated amortization	2,511	2,131
Other intangible assets [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	3,104	2,731
Accumulated amortization	898	755
Insurance and Other [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	41,360	14,610
Accumulated amortization	6,181	5,462
Railroad, Utilities and Energy [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	894	888
Accumulated amortization	$ 266	$ 239

Goodwill and other intangible75

Goodwill and other intangible assets - Intangible assets - Narrative (Detail) - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Dec. 31, 2015
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Amortization expense	$ 716	$ 537
Precision Castparts and Duracell [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Other intangible assets	26,000
Intangible assets with indefinite lives, excluding goodwill	17,500
Indefinite-Lived Intangible Assets Excluding Business Acquisitions Completed in 2016 [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Intangible assets with indefinite lives, excluding goodwill	$ 3,000		$ 3,000

Derivative contracts (Detail)

Derivative contracts (Detail) - Finance and Financial Products [Member] - USD ($) $ in Millions		Jun. 30, 2016	Dec. 31, 2015
Derivative [Line Items]
Liabilities		$ 4,626	$ 3,836
Not Designated as Hedging Instrument [Member]
Derivative [Line Items]
Liabilities		4,626	3,836
Not Designated as Hedging Instrument [Member] | Equity Index Put Options [Member]
Derivative [Line Items]
Liabilities		4,431	3,552
Notional Value	[1]	27,905	27,722
Not Designated as Hedging Instrument [Member] | Credit Default [Member]
Derivative [Line Items]
Liabilities	[2]	195	284
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]	In July 2016, the credit default contract was terminated by mutual agreement with the counterparty. We paid $195 million upon termination and, thereafter, we have no exposure to losses under the contract.

Derivative contracts (Parenthet

Derivative contracts (Parenthetical) (Detail) $ in Millions	1 Months Ended
	Jul. 31, 2016USD ($)
Finance and Financial Products [Member] | Not Designated as Hedging Instrument [Member] | Credit Default [Member] | Subsequent Event [Member]
Derivative [Line Items]
Payment upon termination of contract	$ 195

Derivative contracts - gains an

Derivative contracts - gains and losses (Detail) - Finance and Financial Products [Member] - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Derivative Instruments, Gain (Loss) [Line Items]
Derivative gains/losses	$ 20	$ (174)	$ (790)	$ 1,144
Not Designated as Hedging Instrument [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivative gains/losses	20	(174)	(790)	1,144
Not Designated as Hedging Instrument [Member] | Equity Index Put Options [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivative gains/losses	(83)	(138)	(879)	1,173
Not Designated as Hedging Instrument [Member] | Credit Default [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivative gains/losses	$ 103	$ (36)	$ 89	$ (29)

Derivative contracts - Narrativ

Derivative contracts - Narrative (Detail) - USD ($)	6 Months Ended
	Jun. 30, 2016	Dec. 31, 2015
Not Designated as Hedging Instrument [Member] | Other Assets [Member]
Derivative [Line Items]
Assets	$ 109,000,000	$ 103,000,000
Not Designated as Hedging Instrument [Member] | Accounts Payable, Accruals and Other Liabilities [Member]
Derivative [Line Items]
Liabilities	199,000,000	237,000,000
Finance and Financial Products [Member]
Derivative [Line Items]
Liabilities	4,626,000,000	3,836,000,000
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	4,626,000,000	3,836,000,000
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	$ 2,000,000,000	1,100,000,000
Weighted average remaining life of derivative contracts	4 years 4 months 24 days
Liabilities	$ 4,431,000,000	$ 3,552,000,000
Minimum [Member] | Finance and Financial Products [Member] | Not Designated as Hedging Instrument [Member] | Equity Index Put Options [Member]
Derivative [Line Items]
Derivative maturity month and year	2018-06
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

Supplemental cash flow inform80

Supplemental cash flow information (Detail) - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015
Supplemental Cash Flow Information [Line Items]
Cash paid during the period for income taxes	$ 1,055	$ 1,128
Liabilities assumed in connection with business acquisitions	16,997	2,478
Equity securities exchanged in connection with business acquisition	4,239
Insurance and Other [Member]
Supplemental Cash Flow Information [Line Items]
Cash paid during the period for interest	253	185
Railroad, Utilities and Energy [Member]
Supplemental Cash Flow Information [Line Items]
Cash paid during the period for interest	1,406	1,319
Finance and Financial Products [Member]
Supplemental Cash Flow Information [Line Items]
Cash paid during the period for interest	$ 184	$ 215

Notes payable and other borro81

Notes payable and other borrowings (Detail) - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2016	Dec. 31, 2015
Insurance and Other [Member]
Debt Instrument [Line Items]
Notes payable and other borrowings	$ 27,567	$ 14,599
Insurance and Other [Member] | Berkshire Hathaway Inc. (Parent) [Member]
Debt Instrument [Line Items]
Notes payable and other borrowings	$ 18,035	9,799
Weighted average interest rate, percentage	2.30%
Insurance and Other [Member] | Berkshire Hathaway Inc. (Parent) [Member] | Minimum [Member]
Debt Instrument [Line Items]
Debt maturity year	2,016
Insurance and Other [Member] | Berkshire Hathaway Inc. (Parent) [Member] | Maximum [Member]
Debt Instrument [Line Items]
Debt maturity year	2,047
Insurance and Other [Member] | Insurance and Other Subsidiaries [Member]
Debt Instrument [Line Items]
Short-term borrowings	$ 2,172	1,989
Other borrowings	$ 7,360	2,811
Short-term debt, weighted average interest rate	2.10%
Weighted average interest rate, percentage	3.90%
Insurance and Other [Member] | Insurance and Other Subsidiaries [Member] | Minimum [Member]
Debt Instrument [Line Items]
Debt maturity year	2,016
Insurance and Other [Member] | Insurance and Other Subsidiaries [Member] | Maximum [Member]
Debt Instrument [Line Items]
Debt maturity year	2,044
Railroad, Utilities and Energy [Member]
Debt Instrument [Line Items]
Notes payable and other borrowings	$ 58,595	57,739
Railroad, Utilities and Energy [Member] | Berkshire Hathaway Energy [Member]
Debt Instrument [Line Items]
Weighted average interest rate, percentage	5.10%
Senior unsecured debt	$ 7,816	7,814
Railroad, Utilities and Energy [Member] | Berkshire Hathaway Energy [Member] | Minimum [Member]
Debt Instrument [Line Items]
Debt maturity year	2,017
Railroad, Utilities and Energy [Member] | Berkshire Hathaway Energy [Member] | Maximum [Member]
Debt Instrument [Line Items]
Debt maturity year	2,045
Railroad, Utilities and Energy [Member] | Berkshire Hathaway Energy Subsidiaries [Member]
Debt Instrument [Line Items]
Notes payable and other borrowings	$ 28,590	28,188
Weighted average interest rate, percentage	4.80%
Railroad, Utilities and Energy [Member] | Berkshire Hathaway Energy Subsidiaries [Member] | Minimum [Member]
Debt Instrument [Line Items]
Debt maturity year	2,016
Railroad, Utilities and Energy [Member] | Berkshire Hathaway Energy Subsidiaries [Member] | Maximum [Member]
Debt Instrument [Line Items]
Debt maturity year	2,064
Railroad, Utilities and Energy [Member] | BNSF [Member]
Debt Instrument [Line Items]
Notes payable and other borrowings	$ 22,189	21,737
Weighted average interest rate, percentage	4.90%
Railroad, Utilities and Energy [Member] | BNSF [Member] | Minimum [Member]
Debt Instrument [Line Items]
Debt maturity year	2,016
Railroad, Utilities and Energy [Member] | BNSF [Member] | Maximum [Member]
Debt Instrument [Line Items]
Debt maturity year	2,097
Finance and Financial Products [Member]
Debt Instrument [Line Items]
Notes payable and other borrowings	$ 15,251	11,951
Finance and Financial Products [Member] | Berkshire Hathaway Finance Corporation [Member]
Debt Instrument [Line Items]
Notes payable and other borrowings	$ 14,173	10,679
Weighted average interest rate, percentage	2.50%
Finance and Financial Products [Member] | Berkshire Hathaway Finance Corporation [Member] | Minimum [Member]
Debt Instrument [Line Items]
Debt maturity year	2,016
Finance and Financial Products [Member] | Berkshire Hathaway Finance Corporation [Member] | Maximum [Member]
Debt Instrument [Line Items]
Debt maturity year	2,043
Finance and Financial Products [Member] | Other Finance Subsidiaries [Member]
Debt Instrument [Line Items]
Notes payable and other borrowings	$ 1,078	$ 1,272
Weighted average interest rate, percentage	5.00%
Finance and Financial Products [Member] | Other Finance Subsidiaries [Member] | Minimum [Member]
Debt Instrument [Line Items]
Debt maturity year	2,016
Finance and Financial Products [Member] | Other Finance Subsidiaries [Member] | Maximum [Member]
Debt Instrument [Line Items]
Debt maturity year	2,036

Notes payable and other borro82

Notes payable and other borrowings - Credit agreements - Narrative (Detail) - USD ($)	Jan. 29, 2016	Jan. 08, 2016	Jun. 30, 2016
Revolving Credit Agreement [Member] | Berkshire Hathaway Inc. (Parent) [Member]
Line of Credit Facility [Line Items]
Maximum borrowing capacity		$ 10,000,000,000
Term of credit agreement		364 days
Precision Castparts Corp. [Member] | Revolving Credit Agreement [Member] | Berkshire Hathaway Inc. (Parent) [Member]
Line of Credit Facility [Line Items]
Borrowings under credit agreement	$ 10,000,000,000
Line of Credit and Commercial Paper Facilities [Member] | Berkshire Hathaway Subsidiaries [Member]
Line of Credit Facility [Line Items]
Unused lines of credit available			$ 8,500,000,000
Line of Credit and Commercial Paper Facilities [Member] | Berkshire Hathaway Energy Company and Subsidiaries [Member]
Line of Credit Facility [Line Items]
Unused lines of credit available			4,400,000,000
Subsidiaries Excluding Berkshire Hathaway Finance Corporation [Member] | Berkshire Hathaway Inc. (Parent) [Member]
Line of Credit Facility [Line Items]
Guarantee obligation			$ 3,300,000,000

Notes payable and other borro83

Notes payable and other borrowings - Narrative (Detail) € in Millions, $ in Millions	Jun. 30, 2016USD ($)	May 31, 2016USD ($)	Mar. 31, 2016USD ($)	Mar. 31, 2016EUR (€)
Insurance and Other Subsidiaries [Member] | Precision Castparts Corp. [Member]
Debt Instrument [Line Items]
Other borrowings	$ 4,600
Debentures Due 2046 at 3.9% [Member] | BNSF [Member] | Railroad, Utilities and Energy [Member]
Debt Instrument [Line Items]
Principal amount of debt issued		$ 750
Debt instrument, interest rate, stated percentage		3.90%
Senior Unsecured Notes [Member] | Berkshire Hathaway Inc. (Parent) [Member]
Debt Instrument [Line Items]
Principal amount of debt issued | €				€ 2,750
Senior Unsecured Notes [Member] | Notes Due 2020 at 0.50% [Member] | Berkshire Hathaway Inc. (Parent) [Member]
Debt Instrument [Line Items]
Principal amount of debt issued | €				€ 1,000
Debt instrument, interest rate, stated percentage			0.50%	0.50%
Senior Unsecured Notes [Member] | Notes Due 2024 at 1.30% [Member] | Berkshire Hathaway Inc. (Parent) [Member]
Debt Instrument [Line Items]
Principal amount of debt issued | €				€ 1,000
Debt instrument, interest rate, stated percentage			1.30%	1.30%
Senior Unsecured Notes [Member] | Notes Due 2028 at 2.15% [Member] | Berkshire Hathaway Inc. (Parent) [Member]
Debt Instrument [Line Items]
Principal amount of debt issued | €				€ 750
Debt instrument, interest rate, stated percentage			2.15%	2.15%
Additional Senior Unsecured Notes [Member] | Berkshire Hathaway Inc. (Parent) [Member]
Debt Instrument [Line Items]
Principal amount of debt issued			$ 5,500
Additional Senior Unsecured Notes [Member] | Notes Due 2021 at 2.20% [Member] | Berkshire Hathaway Inc. (Parent) [Member]
Debt Instrument [Line Items]
Principal amount of debt issued			$ 1,000
Debt instrument, interest rate, stated percentage			2.20%	2.20%
Additional Senior Unsecured Notes [Member] | Notes Due 2023 at 2.75% [Member] | Berkshire Hathaway Inc. (Parent) [Member]
Debt Instrument [Line Items]
Principal amount of debt issued			$ 2,000
Debt instrument, interest rate, stated percentage			2.75%	2.75%
Additional Senior Unsecured Notes [Member] | Notes Due 2026 at 3.125% [Member] | Berkshire Hathaway Inc. (Parent) [Member]
Debt Instrument [Line Items]
Principal amount of debt issued			$ 2,500
Debt instrument, interest rate, stated percentage			3.125%	3.125%
Senior Notes [Member] | Berkshire Hathaway Finance Corporation [Member] | Finance and Financial Products [Member]
Debt Instrument [Line Items]
Principal amount of debt issued			$ 3,500
Senior Notes [Member] | Notes Due 2018 at 1.45% [Member] | Berkshire Hathaway Finance Corporation [Member] | Finance and Financial Products [Member]
Debt Instrument [Line Items]
Principal amount of debt issued			$ 750
Debt instrument, interest rate, stated percentage			1.45%	1.45%
Senior Notes [Member] | Notes Due 2018, Floating Rate [Member] | Berkshire Hathaway Finance Corporation [Member] | Finance and Financial Products [Member]
Debt Instrument [Line Items]
Principal amount of debt issued			$ 1,000
Senior Notes [Member] | Notes Due 2019 at 1.70% [Member] | Berkshire Hathaway Finance Corporation [Member] | Finance and Financial Products [Member]
Debt Instrument [Line Items]
Principal amount of debt issued			$ 1,250
Debt instrument, interest rate, stated percentage			1.70%	1.70%
Senior Notes [Member] | Notes Due 2019, Floating Rate [Member] | Berkshire Hathaway Finance Corporation [Member] | Finance and Financial Products [Member]
Debt Instrument [Line Items]
Principal amount of debt issued			$ 500

Fair value measurements - Finan

Fair value measurements - Financial assets and liabilities (Detail) - USD ($) $ in Millions		Jun. 30, 2016		Dec. 31, 2015
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in equity securities		$ 104,234	[1]	$ 111,822	[2]
Investments in fixed maturity securities		23,780		26,027
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		58,595		57,739
Finance and Financial Products [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in equity securities		324		372
Investments in fixed maturity securities		36		39
Other investments		6,339		5,719
Loans and finance receivables - carrying value		13,088		12,772
Derivative contract liabilities		4,626		3,836
Notes payable and other borrowings - carrying value		15,251		11,951
Insurance and Other [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in equity securities		102,563		110,212
Investments in fixed maturity securities		23,744		25,988
Other investments		14,487		15,998
Notes payable and other borrowings - carrying value		27,567		14,599
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]	1,347		1,238
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		15,752		15,714
Investment in Kraft Heinz Preferred Stock - carrying value				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		3,536		3,427
States, municipalities and political subdivisions [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities		1,331		1,764
Foreign governments [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities		9,922		11,468
Corporate bonds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities		7,694		7,926
Mortgage-backed securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities		1,297		1,442
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		104,198		111,786
Other investments		351		315
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		35
Loans and finance receivables - fair value		14		16
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		68,757		62,471
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		15,656		11,887
Fair Value, Measurements, Recurring [Member] | Significant Other Observable Inputs (Level 2) [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		195
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		28,982		14,773
Fair Value, Measurements, Recurring [Member] | Significant Unobservable Inputs (Level 3) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in equity securities		1		1
Other investments		20,475		21,402
Loans and finance receivables - fair value		13,436		13,096
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		412		476
Fair Value, Measurements, Recurring [Member] | Significant Unobservable Inputs (Level 3) [Member] | Finance and Financial Products [Member] | Equity Index Put Options [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative contract liabilities		4,431		3,552
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
Fair Value, Measurements, Recurring [Member] | Other Assets [Member] | Quoted Prices (Level 1) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative contract assets	[4]	2
Fair Value, Measurements, Recurring [Member] | Other Assets [Member] | Significant Other Observable Inputs (Level 2) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative contract assets	[4]	12		5
Fair Value, Measurements, Recurring [Member] | Other Assets [Member] | Significant Unobservable Inputs (Level 3) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative contract assets	[4]	95		98
Fair Value, Measurements, Recurring [Member] | Accounts Payable, Accruals and Other Liabilities [Member] | Quoted Prices (Level 1) [Member] | Railroad, Utilities and Energy [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative contract liabilities	[4]	5		13
Fair Value, Measurements, Recurring [Member] | Accounts Payable, Accruals and Other Liabilities [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]
Derivative contract liabilities	[4]	157		177
Fair Value, Measurements, Recurring [Member] | Accounts Payable, Accruals and Other Liabilities [Member] | Significant Unobservable Inputs (Level 3) [Member] | Railroad, Utilities and Energy [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative contract liabilities	[4]	37		47
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		28,795		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
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		2,407		2,485
Fair Value, Measurements, Recurring [Member] | U.S. Treasury, U.S. government corporations and agencies [Member] | Significant Other Observable Inputs (Level 2) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities		1,129		942
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		1,331		1,764
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		7,656		9,188
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		2,266		2,280
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		7,589		7,826
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		105		100
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		1,297		1,442
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		104,234		111,822
Other investments		20,826		21,717
Loans and finance receivables - carrying value		13,088		12,772
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		58,595		57,739
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		15,251		11,951
Fair Value, Measurements, Recurring [Member] | Carrying Value [Member] | Finance and Financial Products [Member] | Equity Index Put Options [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative contract liabilities		4,431		3,552
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		195		284
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		27,567		14,599
Fair Value, Measurements, Recurring [Member] | Carrying Value [Member] | Other Assets [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative contract assets	[4]	109		103
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]	199		237
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		15,752		15,714
Investment in Kraft Heinz Preferred Stock - carrying value				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		3,536		3,427
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		1,331		1,764
Fair Value, Measurements, Recurring [Member] | Carrying Value [Member] | Foreign governments [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities		9,922		11,468
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		7,694		7,926
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		1,297		1,442
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		104,234		111,822
Other investments		20,826		21,717
Loans and finance receivables - fair value		13,450		13,112
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		68,757		62,471
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		16,068		12,363
Fair Value, Measurements, Recurring [Member] | Fair Value [Member] | Finance and Financial Products [Member] | Equity Index Put Options [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative contract liabilities		4,431		3,552
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		195		284
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		28,982		14,773
Fair Value, Measurements, Recurring [Member] | Fair Value [Member] | Other Assets [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative contract assets	[4]	109		103
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]	199		237
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		28,795		23,679
Investment in Kraft Heinz Preferred Stock - fair value				8,363
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		3,536		3,427
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		1,331		1,764
Fair Value, Measurements, Recurring [Member] | Fair Value [Member] | Foreign governments [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities		9,922		11,468
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		7,694		7,926
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		$ 1,297		$ 1,442
[1]	Approximately 61% of the aggregate fair value was concentrated in the equity securities of four companies (American Express Company - $9.2 billion; Wells Fargo & Company - $23.7 billion; International Business Machines Corporation ("IBM") - $12.3 billion; and The Coca-Cola Company - $18.1 billion).
[2]	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 - $11.2 billion; and The Coca-Cola Company - $17.2 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	6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015
Net Derivative Contract Liabilities [Member]
Fair value measurements Significant unobservable inputs [Line Items]
Beginning Balance	$ (3,785)	$ (4,759)
Gains (losses) included in earnings	(737)	1,200
Gains (losses) included in other comprehensive income		(3)
Gains (losses) included in regulatory assets and liabilities	(11)	(17)
Dispositions and settlements		(51)
Acquisitions, dispositions and settlements	(35)
Transfers into/out of Level 3	195	3
Ending Balance	(4,373)	(3,627)
Fixed Maturities [Member]
Fair value measurements Significant unobservable inputs [Line Items]
Beginning Balance	100	8
Gains (losses) included in other comprehensive income	1
Acquisitions, dispositions and settlements	5
Dispositions and settlements		(1)
Transfers into/out of Level 3	(1)
Ending Balance	105	7
Equity Securities and Other Investments [Member]
Fair value measurements Significant unobservable inputs [Line Items]
Beginning Balance	21,403	21,996
Gains (losses) included in other comprehensive income	(927)	(329)
Ending Balance	$ 20,476	$ 21,667

Fair value measurements - Other

Fair value measurements - Other information (Detail) - Significant Unobservable Inputs (Level 3) [Member] $ in Millions	6 Months Ended
	Jun. 30, 2016USD ($)
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	5 years
Fair value, unobservable input, discount for transferability restrictions and subordination	1.34%
Fair value of asset	$ 16,093
Other Investments [Member] | Common Stock Warrants [Member] | Pricing Model, Warrant [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Fair value, unobservable input, discount for transferability and hedging restrictions	8.00%
Fair value of asset	$ 4,382
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	$ 4,431

Common stock (Detail)

Common stock (Detail) - shares	6 Months Ended
	Jun. 30, 2016	Dec. 31, 2015
Class A [Member]
Class of Stock [Line Items]
Shares issued	815,872	820,102
Treasury shares	(11,680)	(11,680)
Shares outstanding	804,192	808,422
Conversions of Class A common stock to Class B common stock and exercises of replacement stock options issued in a business acquisition	(4,230)
Class B [Member]
Class of Stock [Line Items]
Shares issued	1,260,841,939	1,253,866,598
Treasury shares	(1,409,762)	(1,409,762)
Shares outstanding	1,259,432,177	1,252,456,836
Conversions of Class A common stock to Class B common stock and exercises of replacement stock options issued in a business acquisition	6,975,341

Common stock (Parenthetical) (D

Common stock (Parenthetical) (Detail)	Jun. 30, 2016$ / 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)	6 Months Ended
	Jun. 30, 2016USD ($)Voteshares	Dec. 31, 2015shares
Class of Stock [Line Items]
Preferred Stock, shares authorized	1,000,000
Preferred Stock, shares issued	0
Shares repurchase, authorization description	Berkshire's Board of Directors ("Berkshire's Board") has approved a common stock repurchase program under which Berkshire may repurchase its Class A and Class B shares at prices no higher than a 20% premium over the book value of the shares.
Minimum cash and cash equivalent threshold after repurchase of common stock shares, amount | $	$ 20,000,000,000
Class B [Member]
Class of Stock [Line Items]
Ratio of net earnings per equivalent common share and dividend and distribution rights of Class B shares to Class A shares	0.000667
Number of votes entitled per share, number | Vote	0.0001
Number of shares of Class B stock obtainable from converting one Class A share	1,500
Class A [Member]
Class of Stock [Line Items]
Number of votes entitled per share, number | Vote	1
Class A equivalent shares outstanding	1,643,813	1,643,393

Accumulated other comprehensi90

Accumulated other comprehensive income (Detail) - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	$ 258,627	$ 243,027
Ending Balance	266,258	249,202
Unrealized appreciation of investments [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	38,598	45,636
Other comprehensive income, net before reclassifications	(1,971)	(2,306)
Reclassifications from accumulated other comprehensive income	(1,180)	(127)
Ending Balance	35,447	43,203
Foreign currency translation [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	(3,856)	(1,957)
Other comprehensive income, net before reclassifications	(78)	(787)
Ending Balance	(3,934)	(2,744)
Prior service and actuarial gains/losses of defined benefit pension plans [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	(762)	(1,039)
Other comprehensive income, net before reclassifications	(5)	(6)
Reclassifications from accumulated other comprehensive income	35	8
Ending Balance	(732)	(1,037)
Other AOCI transactions [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	2	92
Other comprehensive income, net before reclassifications	(22)	(100)
Reclassifications from accumulated other comprehensive income	16	3
Ending Balance	(4)	(5)
Accumulated other comprehensive income [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	33,982	42,732
Other comprehensive income, net before reclassifications	(2,076)	(3,199)
Reclassifications from accumulated other comprehensive income	(1,129)	(116)
Ending Balance	$ 30,777	$ 39,417

Accumulated other comprehensi91

Accumulated other comprehensive income - Reclassified Amounts (Detail) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Investment gains/losses	$ (643)	$ (362)	$ (2,493)	$ (459)
Unrealized appreciation of investments [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Reclassifications before income taxes			(1,816)	(195)
Applicable income taxes			(636)	(68)
Total amounts reclassified from other comprehensive income into net earnings			(1,180)	(127)
Unrealized appreciation of investments [Member] | Reclassification out of Accumulated Other Comprehensive Income [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Investment gains/losses			(1,816)	(195)
Prior service and actuarial gains/losses of defined benefit pension plans [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Reclassifications before income taxes			51	15
Applicable income taxes			16	7
Total amounts reclassified from other comprehensive income into net earnings			35	8
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			51	15
Other AOCI transactions [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Reclassifications before income taxes			35	9
Applicable income taxes			19	6
Total amounts reclassified from other comprehensive income into net earnings			16	3
Other AOCI transactions [Member] | Reclassification out of Accumulated Other Comprehensive Income [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Other			35	9
Accumulated other comprehensive income [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Reclassifications before income taxes			(1,730)	(171)
Applicable income taxes			(601)	(55)
Total amounts reclassified from other comprehensive income into net earnings			(1,129)	(116)
Accumulated other comprehensive income [Member] | Reclassification out of Accumulated Other Comprehensive Income [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Investment gains/losses			(1,816)	(195)
Other			$ 86	$ 24

Contingencies and Commitments -

Contingencies and Commitments - Narrative (Detail)	6 Months Ended
	Jun. 30, 2016USD ($)
Berkadia Commercial Mortgage (investee) [Member]
Commitments and Contingencies [Line Items]
Voting interest in investee	50.00%
Commercial paper outstanding	$ 1,470,000,000
Berkadia Commercial Mortgage (investee) [Member] | Commercial Paper [Member]
Commitments and Contingencies [Line Items]
Maximum outstanding balance of commercial paper borrowings	$ 1,500,000,000
Berkadia Commercial Mortgage (investee) [Member] | Leucadia National Corporation (venture partner) [Member]
Commitments and Contingencies [Line Items]
Voting interest in investee	50.00%
Berkshire Hathaway Insurance Group [Member]
Commitments and Contingencies [Line Items]
Reimbursement rate from joint venture partner of Company's surety bond claim losses	50.00%

Business segment data - Revenue

Business segment data - Revenues by segment (Detail) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Segment Reporting Information [Line Items]
Revenues	$ 54,460	$ 51,368	$ 106,863	$ 100,012
Operating Businesses [Member]
Segment Reporting Information [Line Items]
Revenues	53,543	51,560	104,673	98,704
Operating Businesses [Member] | Berkshire Hathaway Insurance Group [Member]
Segment Reporting Information [Line Items]
Interest, dividend and other investment income	1,236	1,338	2,385	2,428
Revenues	12,035	11,738	24,308	22,368
Operating Businesses [Member] | Berkshire Hathaway Insurance Group [Member] | GEICO [Member]
Segment Reporting Information [Line Items]
Premiums earned	6,247	5,619	12,297	11,004
Operating Businesses [Member] | Berkshire Hathaway Insurance Group [Member] | General Re [Member]
Segment Reporting Information [Line Items]
Premiums earned	1,389	1,494	2,779	2,992
Operating Businesses [Member] | Berkshire Hathaway Insurance Group [Member] | Berkshire Hathaway Reinsurance Group [Member]
Segment Reporting Information [Line Items]
Premiums earned	1,652	1,978	3,895	3,425
Operating Businesses [Member] | Berkshire Hathaway Insurance Group [Member] | Berkshire Hathaway Primary Group [Member]
Segment Reporting Information [Line Items]
Premiums earned	1,511	1,309	2,952	2,519
Operating Businesses [Member] | BNSF [Member]
Segment Reporting Information [Line Items]
Revenues	4,585	5,369	9,352	10,971
Operating Businesses [Member] | Berkshire Hathaway Energy [Member]
Segment Reporting Information [Line Items]
Revenues	4,299	4,543	8,417	8,874
Operating Businesses [Member] | Manufacturing Businesses [Member]
Segment Reporting Information [Line Items]
Revenues	12,201	9,524	22,755	18,387
Operating Businesses [Member] | McLane Company [Member]
Segment Reporting Information [Line Items]
Revenues	12,049	12,293	23,850	23,936
Operating Businesses [Member] | Service and Retailing Businesses [Member]
Segment Reporting Information [Line Items]
Revenues	6,385	6,294	12,276	10,815
Operating Businesses [Member] | Finance and Financial Products Reportable Segment [Member]
Segment Reporting Information [Line Items]
Revenues	1,989	1,799	3,715	3,353
Intersegment Eliminations and Other Reconciling Items [Member]
Segment Reporting Information [Line Items]
Revenues	(132)	(380)	(139)	(526)
Investment and derivative gains/losses	663	$ 188	1,703	1,603
Intersegment Eliminations and Other Reconciling Items [Member] | Kraft Heinz (previously Heinz Holding) [Member]
Segment Reporting Information [Line Items]
Income from Kraft Heinz	$ 386		$ 626	$ 231

Business segment data - Earning

Business segment data - Earnings before income taxes by segment (Detail) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Segment Reporting Information [Line Items]
Earnings before income taxes	$ 7,372	$ 5,846	$ 13,828	$ 13,493
Operating Businesses [Member]
Segment Reporting Information [Line Items]
Earnings before income taxes from operating businesses	6,505	6,059	12,242	12,325
Operating Businesses [Member] | Berkshire Hathaway Insurance Group [Member]
Segment Reporting Information [Line Items]
Earnings before income taxes from operating businesses	1,745	1,286	3,235	3,120
Operating Businesses [Member] | Berkshire Hathaway Insurance Group [Member] | GEICO [Member]
Segment Reporting Information [Line Items]
Earnings before income taxes from operating businesses	150	53	414	213
Operating Businesses [Member] | Berkshire Hathaway Insurance Group [Member] | General Re [Member]
Segment Reporting Information [Line Items]
Earnings before income taxes from operating businesses	2	107	44	60
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	184	(411)	105	48
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	174	203	295	378
Operating Businesses [Member] | Berkshire Hathaway Insurance Group [Member] | Interest, Dividend and Other Investment Income [Member]
Segment Reporting Information [Line Items]
Earnings before income taxes from operating businesses	1,235	1,334	2,377	2,421
Operating Businesses [Member] | BNSF [Member]
Segment Reporting Information [Line Items]
Earnings before income taxes from operating businesses	1,238	1,536	2,496	3,208
Operating Businesses [Member] | Berkshire Hathaway Energy [Member]
Segment Reporting Information [Line Items]
Earnings before income taxes from operating businesses	666	649	1,235	1,245
Operating Businesses [Member] | Manufacturing Businesses [Member]
Segment Reporting Information [Line Items]
Earnings before income taxes from operating businesses	1,687	1,393	3,169	2,598
Operating Businesses [Member] | McLane Company [Member]
Segment Reporting Information [Line Items]
Earnings before income taxes from operating businesses	129	147	265	278
Operating Businesses [Member] | Service and Retailing Businesses [Member]
Segment Reporting Information [Line Items]
Earnings before income taxes from operating businesses	457	498	781	882
Operating Businesses [Member] | Finance and Financial Products Reportable Segment [Member]
Segment Reporting Information [Line Items]
Earnings before income taxes from operating businesses	583	550	1,061	994
Intersegment Eliminations and Other Reconciling Items [Member]
Segment Reporting Information [Line Items]
Investment and derivative gains/losses	663	188	1,703	1,603
Interest expense	31	(189)	(317)	(308)
Earnings before income taxes from operating businesses	(213)	$ (212)	(426)	(358)
Intersegment Eliminations and Other Reconciling Items [Member] | Kraft Heinz (previously Heinz Holding) [Member]
Segment Reporting Information [Line Items]
Income from Kraft Heinz	$ 386		$ 626	$ 231