Berkshire Hathaway (BRK-B) 10-Q 3 Nov 17 2017 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2017	Oct. 26, 2017
Document Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2017
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	Q3
Trading Symbol	BRKA
Entity Registrant Name	BERKSHIRE HATHAWAY INC.
Entity Central Index Key	1,067,983
Current Fiscal Year End Date	--12-31
Entity Filer Category	Large Accelerated Filer
Class A [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		753,528
Class B [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		1,336,892,283

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Millions	Sep. 30, 2017		Dec. 31, 2016
ASSETS
Cash and cash equivalents	$ 42,706		$ 28,048
Short-term investments in U.S. Treasury Bills	66,600
Investments in fixed maturity securities	22,256		23,465
Investments in equity securities	157,650	[1]	122,032	[2]
Inventories	16,931		15,727
Goodwill	80,882		79,486
Total assets	681,554		620,854
LIABILITIES
Income taxes, principally deferred	86,559		77,944
Losses and loss adjustment expenses	100,138		76,918
Total liabilities	369,702		334,495
Shareholders' equity:
Common stock	8		8
Capital in excess of par value	35,684		35,681
Accumulated other comprehensive income	50,183		37,298
Retained earnings	224,166		211,777
Treasury stock, at cost	(1,763)		(1,763)
Berkshire Hathaway shareholders' equity	308,278		283,001
Noncontrolling interests	3,574		3,358
Total shareholders' equity	311,852		286,359
Total liabilities and shareholders' equity	681,554		620,854
Insurance and Other [Member]
ASSETS
Cash and cash equivalents	35,247		23,581
Short-term investments in U.S. Treasury Bills	61,352		47,338
Investments in fixed maturity securities	22,228		23,432
Investments in equity securities	151,639		120,471
Investment in The Kraft Heinz Company (Fair Value: September 30, 2017 - $25,238; December 31, 2016 - $28,418)	15,695		15,345
Other investments	3,303		14,364
Receivables	29,652		27,097
Inventories	16,931		15,727
Property, plant and equipment	19,946		19,325
Goodwill	54,584		53,994
Other intangible assets	32,974		33,481
Deferred charges reinsurance assumed	13,572		8,047
Other	7,793		7,126
Total assets	464,916		409,328
LIABILITIES
Losses and loss adjustment expenses	100,138		76,918
Unearned premiums	16,552		14,245
Life, annuity and health insurance benefits	16,919		15,977
Other policyholder liabilities	7,549		6,714
Accounts payable, accruals and other liabilities	21,763		22,164
Notes payable and other borrowings	27,262		27,175
Total liabilities	190,183		163,193
Railroad, Utilities and Energy [Member]
ASSETS
Cash and cash equivalents	4,448		3,939
Property, plant and equipment	126,946		123,759
Goodwill	24,802		24,111
Regulatory assets	4,772		4,457
Other	15,365		13,550
Total assets	176,333		169,816
LIABILITIES
Accounts payable, accruals and other liabilities	11,640		11,434
Regulatory liabilities	3,217		3,121
Notes payable and other borrowings	61,147		59,085
Total liabilities	76,004		73,640
Finance and Financial Products [Member]
ASSETS
Cash and cash equivalents	3,011		528
Short-term investments in U.S. Treasury Bills	5,242		10,984
Loans and finance receivables	13,593		13,300
Property, plant and equipment and assets held for lease	9,937		9,689
Goodwill	1,496		1,381
Other	7,026		5,828
Total assets	40,305		41,710
LIABILITIES
Accounts payable, accruals and other liabilities	1,688		1,444
Derivative contract liabilities	2,187		2,890
Notes payable and other borrowings	13,081		15,384
Total liabilities	$ 16,956		$ 19,718
[1]	Approximately 62% of the aggregate fair value was concentrated in the equity securities of five companies: American Express Company - $13.7 billion, Apple Inc. - $21.3 billion, Bank of America Corporation - $17.7 billion, The Coca-Cola Company - $18.0 billion and Wells Fargo & Company - $26.9 billion.
[2]	Approximately 62% of the aggregate fair value was concentrated in the equity securities of five companies: American Express Company - $11.2 billion, Apple Inc. - $7.1 billion, The Coca-Cola Company - $16.6 billion, International Business Machines Corporation - $13.5 billion and Wells Fargo & Company - $27.6 billion.

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016
Insurance and Other [Member]
Investment in The Kraft Heinz Company, Fair Value	$ 25,238	$ 28,418

Consolidated Statements of Earn

Consolidated Statements of Earnings - USD ($) $ in Millions		3 Months Ended		9 Months Ended
		Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Revenues:
Investment gains/losses		$ 657	$ 3,150	$ 1,262	$ 5,643
Total revenues		60,525	58,843	183,230	165,260
Costs and expenses:
Insurance losses and loss adjustment expenses				39,450	22,325
Total costs and expenses		55,147	48,543	166,583	141,578
Earnings before income taxes and equity in earnings of The Kraft Heinz Company		5,378	10,300	16,647	23,682
Equity in earnings of The Kraft Heinz Company		252	225	800	671
Earnings before income taxes		5,630	10,525	17,447	24,353
Income tax expense		1,427	3,192	4,750	6,281
Net earnings		4,203	7,333	12,697	18,072
Less: Earnings attributable to noncontrolling interests		136	135	308	284
Net earnings attributable to Berkshire Hathaway shareholders		$ 4,067	$ 7,198	$ 12,389	$ 17,788
Equivalent Class A [Member]
Net earnings per share attributable to Berkshire Hathaway shareholders:
Net earnings per share attributable to Berkshire Hathaway shareholders	[1]	$ 2,473	$ 4,379	$ 7,533	$ 10,822
Average equivalent Class A Shares outstanding	[1]	1,644,656	1,643,913	1,644,554	1,643,716
Insurance and Other [Member]
Revenues:
Insurance premiums earned		$ 13,349	$ 11,364	$ 47,469	$ 33,287
Sales and service revenues		32,055	30,536	94,017	89,357
Interest, dividend and other investment income		1,320	1,051	3,804	3,613
Investment gains/losses		457	735	1,056	3,221
Total revenues		47,181	43,686	146,346	129,478
Costs and expenses:
Insurance losses and loss adjustment expenses		12,137	7,615	39,450	22,325
Life, annuity and health insurance benefits		1,213	1,339	3,703	3,747
Insurance underwriting expenses		2,207	2,001	6,924	5,948
Cost of sales and services		25,815	24,472	75,594	71,617
Selling, general and administrative expenses		3,965	3,959	12,101	11,747
Interest expense		435	259	1,405	674
Total costs and expenses		45,772	39,645	139,177	116,058
Railroad, Utilities and Energy [Member]
Revenues:
Total revenues		10,652	10,330	29,899	28,026
Costs and expenses:
Cost of sales and operating expenses		6,984	6,763	20,678	19,421
Interest expense		700	681	2,090	1,962
Total costs and expenses		7,684	7,444	22,768	21,383
Finance and Financial Products [Member]
Revenues:
Sales and service revenues		1,824	1,588	5,002	4,557
Interest, dividend and other investment income		360	366	1,074	1,109
Investment gains/losses		200	2,415	206	2,422
Derivative gains/losses		308	458	703	(332)
Total revenues		2,692	4,827	6,985	7,756
Costs and expenses:
Cost of sales and services		1,062	886	2,891	2,529
Selling, general and administrative expenses		531	465	1,442	1,301
Interest expense		98	103	305	307
Total costs and expenses		$ 1,691	$ 1,454	$ 4,638	$ 4,137
[1]	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 Ear5

Consolidated Statements of Earnings (Parenthetical)	9 Months Ended
	Sep. 30, 2017
Class B [Member]
Ratio of earnings per Class B share to earnings per Class A share	0.000667

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Statement of Comprehensive Income [Abstract]
Net earnings	$ 4,203	$ 7,333	$ 12,697	$ 18,072
Other comprehensive income:
Net change in unrealized appreciation of investments	4,952	1,581	18,040	(1,381)
Applicable income taxes	(1,716)	(515)	(6,247)	478
Reclassification of investment appreciation in net earnings	(646)	(3,088)	(1,235)	(4,904)
Applicable income taxes	226	1,080	432	1,716
Foreign currency translation	771	(44)	2,127	(158)
Applicable income taxes	(24)	9	(116)	23
Prior service cost and actuarial gains/losses of defined benefit pension plans	(3)	(21)	(57)	34
Applicable income taxes	6	13	31	(6)
Other, net	32	3	38	(3)
Other comprehensive income, net	3,598	(982)	13,013	(4,201)
Comprehensive income	7,801	6,351	25,710	13,871
Comprehensive income attributable to noncontrolling interests	203	132	436	267
Comprehensive income attributable to Berkshire Hathaway shareholders	$ 7,598	$ 6,219	$ 25,274	$ 13,604

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, 2015	$ 258,627	$ 35,628	$ 33,982	$ 187,703	$ (1,763)	$ 3,077
Net earnings	18,072			17,788		284
Other comprehensive income, net	(4,201)		(4,184)			(17)
Issuance of common stock	80	80
Transactions with noncontrolling interests	37	30				7
Ending Balance at Sep. 30, 2016	272,615	35,738	29,798	205,491	(1,763)	3,351
Beginning Balance at Dec. 31, 2016	286,359	35,689	37,298	211,777	(1,763)	3,358
Net earnings	12,697			12,389		308
Other comprehensive income, net	13,013		12,885			128
Issuance of common stock	58	58
Transactions with noncontrolling interests	(275)	(55)				(220)
Ending Balance at Sep. 30, 2017	$ 311,852	$ 35,692	$ 50,183	$ 224,166	$ (1,763)	$ 3,574

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Cash flows from operating activities:
Net earnings	$ 12,697	$ 18,072
Adjustments to reconcile net earnings to operating cash flows:
Investment gains/losses	(1,262)	(5,643)
Depreciation and amortization	6,835	6,605
Other	1,110	(47)
Changes in operating assets and liabilities:
Losses and loss adjustment expenses	22,615	2,615
Deferred charges reinsurance assumed	(5,525)	182
Unearned premiums	2,253	1,906
Receivables and originated loans	(2,890)	(3,445)
Derivative contract assets and liabilities	(704)	137
Income taxes	2,593	3,601
Other	(225)	1,114
Net cash flows from operating activities	37,497	25,097
Cash flows from investing activities:
Purchases of U.S. Treasury Bills and fixed maturity securities	(106,597)	(79,326)
Purchases of equity securities	(14,936)	(5,185)
Sales of U.S. Treasury Bills and fixed maturity securities	35,143	8,430
Redemptions and maturities of U.S. Treasury Bills and fixed maturity securities	65,666	21,725
Sales and redemptions of equity securities	10,572	19,989
Purchases of loans and finance receivables	(1,392)	(224)
Collections of loans and finance receivables	1,599	271
Acquisitions of businesses, net of cash acquired	(2,640)	(30,815)
Purchases of property, plant and equipment	(8,411)	(9,429)
Other	(198)	(611)
Net cash flows from investing activities	(21,194)	(75,175)
Cash flows from financing activities:
Changes in short term borrowings, net	122	888
Other financing activities	(108)	(31)
Net cash flows from financing activities	(1,867)	12,196
Effects of foreign currency exchange rate changes	222	(10)
Increase (decrease) in cash and cash equivalents	14,658	(37,892)
Cash and cash equivalents:
Cash and cash equivalents at beginning of year	28,048	67,161
Cash and cash equivalents at September 30	42,706	29,269
Insurance and Other [Member]
Adjustments to reconcile net earnings to operating cash flows:
Investment gains/losses	(1,056)	(3,221)
Cash flows from financing activities:
Proceeds from borrowings	1,321	9,385
Repayments of borrowings	(1,763)	(1,921)
Cash and cash equivalents:
Cash and cash equivalents at beginning of year	23,581	56,612
Cash and cash equivalents at September 30	35,247	21,778
Railroad, Utilities and Energy [Member]
Cash flows from financing activities:
Proceeds from borrowings	2,812	2,234
Repayments of borrowings	(1,944)	(1,879)
Cash and cash equivalents:
Cash and cash equivalents at beginning of year	3,939	3,437
Cash and cash equivalents at September 30	4,448	3,893
Finance and Financial Products [Member]
Adjustments to reconcile net earnings to operating cash flows:
Investment gains/losses	(206)	(2,422)
Cash flows from financing activities:
Proceeds from borrowings	1,298	4,740
Repayments of borrowings	(3,605)	(1,220)
Cash and cash equivalents:
Cash and cash equivalents at beginning of year	528	7,112
Cash and cash equivalents at September 30	$ 3,011	$ 3,598

General

General	9 Months Ended
	Sep. 30, 2017
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 Financial information in this Quarterly Report reflects all 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. In addition, changes in the fair values of liabilities associated with derivative contracts and gains and losses associated with the periodic revaluation of certain assets and liabilities denominated in foreign currencies can cause significant variations in periodic net earnings.

New accounting pronouncements

New accounting pronouncements	9 Months Ended
	Sep. 30, 2017
Accounting Changes and Error Corrections [Abstract]
New accounting pronouncements	Note 2. New accounting pronouncements In May 2014, the Financial Accounting Standards Board (“FASB”) issued ASU 2014-09 2014-09 2014-09 2014-09 2014-09. 2014-09 2014-09 In January 2016, the FASB issued ASU 2016-01 2016-01 available-for-sale 2016-01 2016-01 In February 2016, the FASB issued ASU 2016-02 2016-02 right-of-use 2016-02 In June 2016, the FASB issued ASU 2016-13 available-for-sale 2016-13 In January 2017, the FASB issued ASU 2017-04 2017-04 2017-04

Significant business acquisitio

Significant business acquisitions	9 Months Ended
	Sep. 30, 2017
Business Combinations [Abstract]
Significant business acquisitions	Note 3. Significant business acquisitions Our long-held acquisition strategy is to acquire businesses at sensible prices that have consistent earning power, good returns on equity and able and honest management. Financial results attributable to business acquisitions are included in our Consolidated Financial Statements beginning on their respective acquisition dates. On January 29, 2016, Berkshire acquired all outstanding common stock of Precision Castparts Corp. (“PCC”) for $235 per share in cash pursuant to a merger agreement dated August 8, 2015. 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 PCC manufactures extruded seamless pipe, fittings and forgings for power generation and oil and gas applications. On February 29, 2016, we acquired a recapitalized Duracell Company (“Duracell”) from The Procter & Gamble Company (“P&G”) in exchange for shares of P&G common stock held by Berkshire subsidiaries, which had a fair value of approximately $4.2 billion. Duracell is a leading manufacturer of high-performance alkaline batteries and is an innovator in wireless charging technologies. Pro forma consolidated revenues and net earnings data for 2016 was not materially different from the amounts reflected in the accompanying Consolidated Financial Statements. Goodwill from these acquisitions is not amortizable for income tax purposes. The fair values of identified assets acquired and liabilities assumed and residual goodwill of PCC and Duracell at their respective acquisition dates are summarized as follows (in millions). PCC Duracell Cash and cash equivalents $ 250 $ 1,807 Inventories 3,430 319 Property, plant and equipment 2,765 359 Goodwill 16,011 866 Other intangible assets 23,527 1,550 Other assets 1,916 242 Assets acquired $ 47,899 $ 5,143 Accounts payable, accruals and other liabilities $ 2,442 $ 410 Notes payable and other borrowings 5,251 — Income taxes, principally deferred 7,548 494 Liabilities assumed $ 15,241 $ 904 Net assets $ 32,658 $ 4,239

Investments in fixed maturity s

Investments in fixed maturity securities	9 Months Ended
	Sep. 30, 2017
Investments, Debt and Equity Securities [Abstract]
Investments in fixed maturity securities	Note 4. Investments in fixed maturity securities Investments in securities with fixed maturities as of September 30, 2017 and December 31, 2016 are summarized by type below (in millions). Amortized Unrealized Unrealized Fair September 30, 2017 U.S. Treasury, U.S. government corporations and agencies $ 4,327 $ 5 $ (11 ) $ 4,321 States, municipalities and political subdivisions 988 51 (1 ) 1,038 Foreign governments 8,556 233 (24 ) 8,765 Corporate bonds 6,525 628 (4 ) 7,149 Mortgage-backed securities 877 109 (3 ) 983 $ 21,273 $ 1,026 $ (43 ) $ 22,256 December 31, 2016 U.S. Treasury, U.S. government corporations and agencies $ 4,519 $ 16 $ (8 ) $ 4,527 States, municipalities and political subdivisions 1,159 58 (1 ) 1,216 Foreign governments 8,860 207 (66 ) 9,001 Corporate bonds 6,899 714 (9 ) 7,604 Mortgage-backed securities 997 126 (6 ) 1,117 $ 22,434 $ 1,121 $ (90 ) $ 23,465 Investments in fixed maturity securities are reflected in our Consolidated Balance Sheets as follows (in millions). September 30, December 31, Insurance and other $ 22,228 $ 23,432 Finance and financial products * 28 33 $ 22,256 $ 23,465 * Included in other assets. Investments in foreign government securities include securities issued by national and provincial government entities as well as instruments that are unconditionally guaranteed by such entities. As of September 30, 2017, approximately 93% of foreign government holdings were rated AA or higher by at least one of the major rating agencies. Approximately 81% 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 September 30, 2017 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 $ 6,901 $ 10,825 $ 572 $ 2,098 $ 877 $ 21,273 Fair value 6,962 11,050 624 2,637 983 22,256

Investments in equity securitie

Investments in equity securities	9 Months Ended
	Sep. 30, 2017
Investments, Debt and Equity Securities [Abstract]
Investments in equity securities	Note 5. Investments in equity securities Investments in equity securities as of September 30, 2017 and December 31, 2016 are summarized based on the primary industry of the investee in the table below (in millions). Cost Basis Unrealized Unrealized Fair September 30, 2017 Banks, insurance and finance $ 26,792 $ 45,910 $ — $ 72,702 Consumer products 20,097 23,910 — 44,007 Commercial, industrial and other 29,290 12,398 (747 ) 40,941 $ 76,179 $ 82,218 $ (747 ) $ 157,650 * Approximately 62% of the aggregate fair value was concentrated in the equity securities of five companies: American Express Company - $13.7 billion, Apple Inc. - $21.3 billion, Bank of America Corporation - $17.7 billion, The Coca-Cola Company - $18.0 billion and Wells Fargo & Company - $26.9 billion. Cost Basis Unrealized Unrealized Fair December 31, 2016 Banks, insurance and finance $ 19,852 $ 30,572 $ — $ 50,424 Consumer products 10,657 16,760 (9 ) 27,408 Commercial, industrial and other 35,868 9,033 (701 ) 44,200 $ 66,377 $ 56,365 $ (710 ) $ 122,032 * Approximately 62% of the aggregate fair value was concentrated in the equity securities of five companies: American Express Company - $11.2 billion, Apple Inc. - $7.1 billion, The Coca-Cola Company - $16.6 billion, International Business Machines Corporation - $13.5 billion and Wells Fargo & Company - $27.6 billion. As of September 30, 2017 and December 31, 2016, unrealized losses on equity securities in a continuous unrealized loss position for more than twelve consecutive months were $94 million and $551 million, respectively. Investments in equity securities are reflected in our Consolidated Balance Sheets as follows (in millions). September 30, December 31, Insurance and other $ 151,639 $ 120,471 Railroad, utilities and energy * 2,087 1,186 Finance and financial products * 3,924 375 $ 157,650 $ 122,032 * Included in other assets.

Investments in The Kraft Heinz

Investments in The Kraft Heinz Company	9 Months Ended
	Sep. 30, 2017
Equity Method Investments and Joint Ventures [Abstract]
Investments in The Kraft Heinz Company	Note 6. Investments in The Kraft Heinz Company In June 2013, Berkshire invested $12.25 billion in a newly-formed company, H.J. Heinz Holding Corporation (“Heinz Holding”). The investment consisted of 425 million shares of common stock, warrants to acquire approximately 46 million additional shares of common stock at $0.01 per share and cumulative compounding preferred stock (“Preferred Stock”) with a liquidation preference of $8 billion. An affiliate of the global investment firm 3G Capital (such affiliate, “3G”) also acquired 425 million shares of Heinz Holding common stock for $4.25 billion. At that time, Berkshire and 3G each owned a 50% share of Heinz Holding common stock. Heinz Holding then acquired H.J. Heinz Company. In June 2015, Berkshire exercised the aforementioned common stock warrants. On July 1, 2015, Berkshire and 3G acquired new shares of Heinz Holding common stock for $5.26 billion and $4.74 billion, respectively. After these transactions, Berkshire owned approximately 52.5% of the outstanding shares of Heinz Holding. On July 2, 2015, Heinz Holding acquired all of the outstanding common stock of Kraft Foods Group, Inc. (“Kraft”), at which time Heinz Holding was renamed The Kraft Heinz Company (“Kraft Heinz”). In connection with its acquisition of Kraft, Kraft Heinz issued one new share of Kraft Heinz common stock for each share of Kraft common stock, which reduced Berkshire’s and 3G’s ownership interests in Kraft Heinz to 26.8% and 24.2%, respectively. Berkshire currently owns 26.7% of the outstanding shares of Kraft Heinz common stock. We account for our investment in Kraft Heinz common stock pursuant to the equity method. The carrying value of this investment was approximately $15.7 billion at September 30, 2017 and $15.3 billion at December 31, 2016. Our earnings determined under the equity method for the first nine months were $800 million in 2017 and $671 million in 2016. We received dividends on the common stock of $594 million in the first nine months of 2017 and $561 million in the first nine months of 2016, which we recorded as reductions of our investment. In the first nine months of 2016, we also received dividends of $180 million on our Preferred Stock investment, which Kraft Heinz redeemed for cash of $8.32 billion on June 7, 2016. Kraft Heinz is one of the world’s largest manufacturers and marketers of food and beverage products, including condiments and sauces, cheese and dairy, meals, meats, refreshment beverages, coffee, and other grocery products. Summarized consolidated financial information of Kraft Heinz follows (in millions). September 30, 2017 December 31, 2016 Assets $ 120,051 $ 120,480 Liabilities 61,080 62,906 Third Quarter First Nine Months 2017 2016 2017 2016 Sales $ 6,314 $ 6,267 $ 19,355 $ 19,630 Net earnings attributable to Kraft Heinz common shareholders $ 944 $ 842 $ 2,996 $ 2,508

Other investments

Other investments	9 Months Ended
	Sep. 30, 2017
Investments, All Other Investments [Abstract]
Other investments	Note 7. Other investments Other investments are shown in our Consolidated Balance Sheets as follows (in millions). Cost Fair Value September 30, December 31, September 30, December 31, Insurance and other $ 2,743 $ 6,720 $ 3,303 $ 14,364 Finance and financial products * 6 1,000 8 2,892 $ 2,749 $ 7,720 $ 3,311 $ 17,256 * Included in other assets. In 2011, we acquired 50,000 shares of 6% Non-Cumulative We currently own Class A 9% Cumulative Compounding Perpetual Preferred Shares of Restaurant Brands International, Inc. (“RBI”) having a stated value of $3 billion (“RBI Preferred”). RBI is domiciled in Canada. We are entitled to dividends on the RBI Preferred on a cumulative basis at 9% per annum plus an additional amount, if necessary, to produce an after-tax

Income taxes

Income taxes	9 Months Ended
	Sep. 30, 2017
Income Tax Disclosure [Abstract]
Income taxes	Note 8. Income taxes Our consolidated effective income tax rates for the third quarter and first nine months of 2017 were 25.3% and 27.2%, respectively, and 30.3% and 25.8%, respectively, in the third quarter and first nine months of 2016. Our effective income tax rate normally reflects recurring benefits from: (a) dividends received deductions applicable to certain investments in equity securities, (b) income production tax credits related to wind-powered electricity generation placed in service in the U.S. and (c) lower income tax rates applicable to earnings of certain foreign subsidiaries. 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 tax-free one-time

Investment gains_losses

Investment gains/losses	9 Months Ended
	Sep. 30, 2017
Investments, Debt and Equity Securities [Abstract]
Investment gains/losses	Note 9. Investment gains/losses Investment gains/losses included in earnings are summarized below (in millions). Third Quarter First Nine Months 2017 2016 2017 2016 Fixed maturity securities— Gross gains $ 56 $ 5 $ 82 $ 44 Gross losses (2 ) (24 ) (16 ) (41 ) Equity securities— Gross gains 1,011 3,173 1,795 5,720 Gross losses (419 ) (13 ) (626 ) (76 ) Other-than-temporary impairment losses — — — (63 ) Other 11 9 27 59 $ 657 $ 3,150 $ 1,262 $ 5,643 We record investments in equity and fixed maturity securities classified as available-for-sale pre-tax non-cash

Inventories

Inventories	9 Months Ended
	Sep. 30, 2017
Inventory Disclosure [Abstract]
Inventories	Note 10. Inventories Inventories are comprised of the following (in millions). September 30, December 31, Raw materials $ 2,990 $ 2,789 Work in process and other 2,805 2,506 Finished manufactured goods 4,338 4,033 Goods acquired for resale 6,798 6,399 $ 16,931 $ 15,727

Receivables

Receivables	9 Months Ended
	Sep. 30, 2017
Receivables [Abstract]
Receivables	Note 11. Receivables Receivables of insurance and other businesses are comprised of the following (in millions). September 30, December 31, Insurance premiums receivable $ 11,317 $ 10,462 Reinsurance recoverable on unpaid losses 3,254 3,338 Trade and other receivables 15,443 13,630 Allowances for uncollectible accounts (362 ) (333 ) $ 29,652 $ 27,097 A summary of loans and finance receivables of our finance and financial products businesses follows (in millions). September 30, December 31, Loans and finance receivables before allowances and discounts $ 13,983 $ 13,728 Allowances for uncollectible loans (180 ) (182 ) Unamortized acquisition discounts (210 ) (246 ) $ 13,593 $ 13,300 Loans and finance receivables are primarily installment loans originated or acquired by our manufactured housing business. Provisions for loan losses in both the first nine months of 2017 and 2016 were $124 million. Loan charge-offs, net of recoveries, in the first nine months were $126 million in 2017 and $123 million in 2016. At September 30, 2017, we evaluated approximately 98% of the manufactured housing loan balances collectively for impairment. As a part of the evaluation process, credit quality indicators are reviewed and loans are designated as performing or non-performing. one-year

Property, plant and equipment a

Property, plant and equipment and assets held for lease	9 Months Ended
	Sep. 30, 2017
Property, Plant and Equipment [Abstract]
Property, plant and equipment and assets held for lease	Note 12. Property, plant and equipment and assets held for lease A summary of property, plant and equipment of our insurance and other businesses follows (in millions). Ranges of September 30, December 31, Land — $ 2,226 $ 2,108 Buildings and improvements 5 – 40 years 8,631 8,360 Machinery and equipment 3 – 25 years 21,409 20,463 Furniture, fixtures and other 2 – 15 years 4,705 4,080 36,971 35,011 Accumulated depreciation (17,025 ) (15,686 ) $ 19,946 $ 19,325 A summary of property, plant and equipment of our railroad and our utilities and energy businesses follows (in millions). Ranges of September 30, December 31, Railroad: Land — $ 6,085 $ 6,063 Track structure and other roadway 9 – 100 years 50,789 48,277 Locomotives, freight cars and other equipment 6 – 41 years 12,459 12,075 Construction in progress — 927 965 70,260 67,380 Accumulated depreciation (8,293 ) (6,130 ) 61,967 61,250 Utilities and energy: Utility generation, transmission and distribution systems 5 – 80 years 73,138 71,536 Interstate natural gas pipeline assets 3 – 80 years 6,991 6,942 Independent power plants and other assets 3 – 30 years 7,176 6,596 Construction in progress — 3,503 2,098 90,808 87,172 Accumulated depreciation (25,829 ) (24,663 ) 64,979 62,509 $ 126,946 $ 123,759 The utility generation, transmission and distribution systems and interstate natural gas pipeline assets are owned by regulated public utility and natural gas pipeline subsidiaries. Assets held for lease and property, plant and equipment of our finance and financial products businesses are summarized below (in millions). Ranges of September 30, December 31, Assets held for lease 5 – 35 years $ 12,287 $ 11,902 Land — 230 224 Buildings, machinery and other 3 – 50 years 1,413 1,302 13,930 13,428 Accumulated depreciation (3,993 ) (3,739 ) $ 9,937 $ 9,689 A summary of depreciation expense follows (in millions). First Nine Months 2017 2016 Insurance and other $ 1,636 $ 1,595 Railroad, utilities and energy 3,604 3,459 Finance and financial products 487 466 $ 5,727 $ 5,520

Goodwill and other intangible a

Goodwill and other intangible assets	9 Months Ended
	Sep. 30, 2017
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). September 30, December 31, Balance at beginning of year $ 79,486 $ 62,708 Acquisitions of businesses 1,199 17,650 Other, including foreign currency translation 197 (872 ) Balance at end of period $ 80,882 $ 79,486 Other intangible assets are summarized as follows (in millions). September 30, 2017 December 31, 2016 Gross carrying Accumulated Gross carrying Accumulated Insurance and other $ 40,528 $ 7,554 $ 39,976 $ 6,495 Railroad, utilities and energy 974 323 898 293 $ 41,502 $ 7,877 $ 40,874 $ 6,788 Trademarks and trade names $ 5,352 $ 672 $ 5,175 $ 616 Patents and technology 4,487 2,605 4,341 2,328 Customer relationships 28,497 3,517 28,243 2,879 Other 3,166 1,083 3,115 965 $ 41,502 $ 7,877 $ 40,874 $ 6,788 Amortization expense in the first nine months was $1,108 million in 2017 and $1,085 million in 2016. Intangible assets with indefinite lives were approximately $18.8 billion as of September 30, 2017 and $18.7 billion as of December 31, 2016.

Derivative contracts

Derivative contracts	9 Months Ended
	Sep. 30, 2017
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative contracts	Note 14. Derivative contracts We are party to derivative contracts primarily through our finance and financial products and our utilities and energy businesses. Currently, the derivative contracts of our finance and financial products businesses include equity index put option contracts written between 2004 and 2008. The liabilities and related notional values of such contracts follows (in millions). September 30, 2017 December 31, 2016 Liabilities Notional Value Liabilities Notional Value Equity index put options $ 2,187 $ 28,494 (1) $ 2,890 $ 26,497 (1) (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. We record derivative contract liabilities at fair value and include the changes in the fair values of such contracts 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). Third Quarter First Nine Months 2017 2016 2017 2016 Equity index put options $ 308 $ 458 $ 703 $ (421 ) Credit default — — — 89 $ 308 $ 458 $ 703 $ (332 ) The equity index put option contracts are European style options written prior to March 2008 on four major equity indexes. The contracts 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 aggregate premiums of $4.2 billion on these contracts at the contract 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) was $640 million at September 30, 2017 and $1.0 billion at December 31, 2016. 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 3.2 years at September 30, 2017. A limited number of our equity index put option contracts contain collateral posting requirements with respect to changes in the fair value or intrinsic value of the contracts and/or a downgrade of Berkshire’s credit ratings. As of September 30, 2017, 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- In July 2016, our last remaining credit default contract was terminated by mutual agreement with the counterparty. We paid $195 million upon termination of the contract. 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 $136 million as of September 30, 2017 and $142 million as of December 31, 2016. Derivative contract liabilities are included in accounts payable, accruals and other liabilities and were $131 million as of September 30, 2017 and $145 million as of December 31, 2016. Net derivative contract assets or liabilities of our regulated utilities that are probable of recovery through rates, are offset by regulatory liabilities or assets. Unrealized gains or losses on contracts accounted for as cash flow or fair value hedges are recorded in other comprehensive income or in net earnings, as appropriate.

Supplemental cash flow informat

Supplemental cash flow information	9 Months Ended
	Sep. 30, 2017
Supplemental Cash Flow Elements [Abstract]
Supplemental cash flow information	Note 15. Supplemental cash flow information Supplemental cash flow information follows (in millions). First Nine Months 2017 2016 Cash paid during the period for: Income taxes $ 1,774 $ 2,237 Interest: Insurance and other businesses 747 499 Railroad, utilities and energy businesses 2,111 2,130 Finance and financial products businesses 296 263 Non-cash Liabilities assumed in connection with business acquisitions 685 17,319 Equity securities exchanged in connection with business acquisition — 4,239 Equity securities surrendered in connection with warrant exercise 4,965 —

Unpaid losses and loss adjustme

Unpaid losses and loss adjustment expenses	9 Months Ended
	Sep. 30, 2017
Insurance [Abstract]
Unpaid losses and loss adjustment expenses	Note 16. Unpaid losses and loss adjustment expenses The liabilities for unpaid losses and loss adjustment expenses (also referred to as “claim liabilities”) under our short duration property and casualty insurance and reinsurance contracts are based upon estimates of the ultimate claim costs associated with claim occurrences as of the balance sheet date and include estimates for incurred-but-not-reported 2017 2016 Unpaid losses and loss adjustment expenses—beginning of year: Gross liabilities $ 76,918 $ 73,144 Reinsurance recoverable and deferred charges (11,385 ) (10,994 ) Net balance 65,533 62,150 Incurred losses and loss adjustment expenses with respect to: Current accident year events 28,632 22,737 Prior accident years’ events (510 ) (1,453 ) Retroactive reinsurance and discount accretion 11,328 1,041 Total incurred losses and loss adjustment expenses 39,450 22,325 Paid losses and loss adjustment expenses with respect to: Current accident year events (11,539 ) (10,202 ) Prior accident years’ events (9,973 ) (8,761 ) Retroactive reinsurance (762 ) (857 ) Total payments (22,274 ) (19,820 ) Foreign currency translation adjustment 603 (158 ) Unpaid losses and loss adjustment expenses—September 30: Net balance 83,312 64,497 Reinsurance recoverable and deferred charges 16,826 10,972 Gross liabilities $ 100,138 $ 75,469 Incurred losses and loss adjustment expenses in the preceding table reflect the losses and loss adjustment expenses recorded in earnings in each period related to insured events occurring in the current year and in prior years. We present incurred and paid losses under retroactive reinsurance contracts and discount accretion separately. Such amounts relate to prior accident years. Incurred losses with respect to current accident year events in 2017 included approximately $3 billion from hurricanes Harvey, Irma and Maria and an earthquake in Mexico that occurred in the third quarter. Incurred losses and loss adjustment expenses in the first nine months of 2017 and 2016 included decreases of $510 million and $1,453 million, respectively, in the estimated ultimate liabilities for prior accident years’ events. In the first nine months of 2017, we decreased prior accident years’ losses and loss adjustment expenses by $569 million with respect to primary insurance operations (primarily healthcare malpractice and workers’ compensation coverages), which was partly offset by a slight overall increase attributable to reinsurance operations. In the first nine months of 2016, we reduced estimated ultimate liabilities for prior accident years’ events for reinsurance operations ($697 million) and primary insurance ($756 million). The reductions related to reinsurance operations were primarily attributable to lower than expected reported losses, while the reductions for primary insurance primarily related to private passenger automobile, healthcare malpractice and workers’ compensation coverages. In January 2017, a Berkshire subsidiary, National Indemnity Company (“NICO”), entered into a retroactive reinsurance agreement with various subsidiaries of American International Group, Inc. (collectively, “AIG”). NICO received cash consideration of $10.2 billion and agreed to indemnify AIG for 80% of up to $25 billion, excess of $25 billion retained by AIG, of losses and allocated loss adjustment expenses with respect to certain commercial insurance loss events occurring in years prior to 2016. The transaction became effective on February 2, 2017. Berkshire agreed to guarantee the timely payment of all amounts due to AIG under the agreement. We accounted for the AIG agreement as retroactive reinsurance of short-duration insurance contracts. As of the effective date, we recorded premiums earned and losses and loss adjustment expenses incurred of $10.2 billion. We also recorded a liability for unpaid losses and loss adjustment expenses of $16.4 billion, representing the estimated ultimate liabilities assumed, and a deferred charge reinsurance assumed asset of $6.2 billion, representing the excess of the liability over the premiums earned. This deferred charge asset will be amortized over the estimated claims settlement period using the interest method based on the estimated timing and amount of future loss payments. Amortization charges are included in losses and loss adjustment expenses in the Consolidated Statements of Earnings.

Notes payable and other borrowi

Notes payable and other borrowings	9 Months Ended
	Sep. 30, 2017
Debt Disclosure [Abstract]
Notes payable and other borrowings	Note 17. Notes payable and other borrowings Notes payable and other borrowings are summarized below (in millions). The weighted average interest rates and maturity date ranges shown in the following tables are based on borrowings as of September 30, 2017. Weighted September 30, December 31, Insurance and other: Issued by Berkshire: U.S. Dollar denominated borrowings due 2017-2047 2.8% $ 10,614 $ 11,709 Euro denominated borrowings due 2020-2035 1.1% 8,032 5,994 Short-term subsidiary borrowings 2.9% 1,819 2,094 Other subsidiary borrowings due 2017-2045 3.6% 6,797 7,378 $ 27,262 $ 27,175 In January 2017, Berkshire issued €1.1 billion in senior unsecured notes. The notes consisted of €550 million of 0.25% notes due in 2021 and €550 million of 0.625% notes due in 2023. In January 2017, senior notes of $1.1 billion matured. In the first nine months of 2017, the carrying value of Berkshire’s Euro denominated senior notes increased $860 million due to changes in the Euro/U.S. Dollar exchange rates. This increase produced a corresponding charge to pre-tax non-cash Weighted September 30, December 31, Railroad, utilities and energy: Issued by Berkshire Hathaway Energy Company (“BHE”) and its subsidiaries: BHE senior unsecured debt due 2018-2045 5.4% $ 7,421 $ 7,818 Subsidiary and other debt due 2017-2064 4.6% 31,195 29,223 Issued by BNSF due 2017-2097 4.8% 22,531 22,044 $ 61,147 $ 59,085 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. During the first nine months of 2017, BHE and its subsidiaries issued approximately $1.7 billion of debt with maturity dates ranging from 2022 to 2057 and a weighted average interest rate of 3.4%. BNSF’s borrowings are primarily senior unsecured debentures. In March 2017, BNSF issued $1.25 billion of senior unsecured debentures consisting of $500 million of 3.25% debentures due in 2027 and $750 million of 4.125% debentures due in 2047. In May 2017, $650 million of BNSF debentures matured. As of September 30, 2017, BNSF, BHE and their subsidiaries were in compliance with all applicable debt covenants. Berkshire does not guarantee any debt, borrowings or lines of credit of BNSF, BHE or their subsidiaries. Weighted September 30, December 31, Finance and financial products: Issued by Berkshire Hathaway Finance Corporation (“BHFC”) due 2018-2043 2.8% $ 12,925 $ 14,423 Issued by other subsidiaries due 2017-2028 4.5% 156 961 $ 13,081 $ 15,384 In January 2017, BHFC issued $1.3 billion of senior notes consisting of $950 million of floating rate notes due in 2019 and $350 million of floating rate notes due in 2020. In the first nine months of 2017, senior notes of $2.8 billion matured. The borrowings of BHFC, a wholly owned finance subsidiary of Berkshire, are fully and unconditionally guaranteed by Berkshire. As of September 30, 2017, our subsidiaries had unused lines of credit and commercial paper capacity aggregating approximately $9.2 billion to support short-term borrowing programs and provide additional liquidity. Such unused lines of credit included about $5.5 billion related to BHE and its subsidiaries. In addition to BHFC’s borrowings, at September 30, 2017, Berkshire guaranteed approximately $2.1 billion of other subsidiary borrowings. Generally, Berkshire’s guarantee of a subsidiary’s debt obligation is an absolute, unconditional and irrevocable guarantee for the full and prompt payment when due of all payment obligations.

Fair value measurements

Fair value measurements	9 Months Ended
	Sep. 30, 2017
Fair Value Disclosures [Abstract]
Fair value measurements	Note 18. Fair value measurements Our financial assets and liabilities are summarized below as of September 30, 2017 and December 31, 2016 with fair values shown according to the fair value hierarchy (in millions). The carrying values of cash and cash equivalents, U.S. Treasury Bills, 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 September 30, 2017 Investments in fixed maturity securities: U.S. Treasury, U.S. government corporations and agencies $ 4,321 $ 4,321 $ 2,752 $ 1,569 $ — States, municipalities and political subdivisions 1,038 1,038 — 1,038 — Foreign governments 8,765 8,765 6,849 1,916 — Corporate bonds 7,149 7,149 — 7,142 7 Mortgage-backed securities 983 983 — 983 — Investments in equity securities 157,650 157,650 157,641 9 — Investment in Kraft Heinz common stock 15,695 25,238 25,238 — — Other investments 3,311 3,311 — 3,311 — Loans and finance receivables 13,593 13,886 — 17 13,869 Derivative contract assets (1) 136 136 1 19 116 Derivative contract liabilities: Railroad, utilities and energy (1) 131 131 1 113 17 Equity index put options 2,187 2,187 — — 2,187 Notes payable and other borrowings: Insurance and other 27,262 28,093 — 28,093 — Railroad, utilities and energy 61,147 68,881 — 68,881 — Finance and financial products 13,081 13,578 — 13,577 1 December 31, 2016 Investments in fixed maturity securities: U.S. Treasury, U.S. government corporations and agencies $ 4,527 $ 4,527 $ 3,099 $ 1,428 $ — States, municipalities and political subdivisions 1,216 1,216 — 1,216 — Foreign governments 9,001 9,001 7,237 1,764 — Corporate bonds 7,604 7,604 — 7,540 64 Mortgage-backed securities 1,117 1,117 — 1,117 — Investments in equity securities 122,032 122,032 122,031 — 1 Investment in Kraft Heinz common stock 15,345 28,418 28,418 — — Other investments 17,256 17,256 — — 17,256 Loans and finance receivables 13,300 13,717 — 13 13,704 Derivative contract assets (1) 142 142 5 43 94 Derivative contract liabilities: Railroad, utilities and energy (1) 145 145 3 114 28 Equity index put options 2,890 2,890 — — 2,890 Notes payable and other borrowings: Insurance and other 27,175 27,712 — 27,712 — Railroad, utilities and energy 59,085 65,774 — 65,774 — Finance and financial products 15,384 15,825 — 15,469 356 (1) Assets are included in other assets and liabilities are included in accounts payable, accruals and other liabilities. The fair values of substantially all of our financial instruments were measured using market or income approaches. Considerable judgment may be required in interpreting market data used to develop the estimates of fair value. Accordingly, the fair values presented are not necessarily indicative of the amounts that could be realized in an actual current market exchange. The use of alternative market assumptions and/or estimation methodologies may have a material effect on the estimated fair value. The hierarchy for measuring fair value consists of Levels 1 through 3, which are described below. Level 1 Level 2 Level 3 Reconciliations of assets and liabilities measured and carried at fair value on a recurring basis with the use of significant unobservable inputs (Level 3) for the nine months ending September 30, 2017 and 2016 follow (in millions). Investments Investments Net Nine months ending September 30, 2017 Balance at December 31, 2016 $ 64 $ 17,257 $ (2,824 ) Gains (losses) included in: Earnings — — 822 Other comprehensive income 1 1,156 (3 ) Regulatory assets and liabilities — — (5 ) Acquisitions, dispositions and settlements (58 ) — (78 ) Transfers into/out of Level 3 — (18,413 ) — Balance at September 30, 2017 $ 7 $ — $ (2,088 ) Nine months ending September 30, 2016 Balance at December 31, 2015 $ 100 $ 21,403 $ (3,785 ) Gains (losses) included in: Earnings — 2,409 (221 ) Other comprehensive income 3 (2,233 ) (2 ) Regulatory assets and liabilities — — (12 ) Acquisitions, dispositions and settlements 5 (4,461 ) (81 ) Transfers into/out of Level 3 (1 ) — 195 Balance at September 30, 2016 $ 107 $ 17,118 $ (3,906 ) Gains and losses included in earnings are included as components of investment gains/losses, derivative gains/losses and other revenues, as appropriate and are primarily related to changes in the values of derivative contracts and settlement transactions. Gains and losses included in other comprehensive income are primarily the net change in unrealized appreciation of investments and the reclassification of investment appreciation in net earnings, as appropriate in our Consolidated Statements of Comprehensive Income. As disclosed in Note 7, in the third quarter of 2017, we exercised our BAC Warrants to acquire BAC common stock. As payment of the cost to acquire the BAC common stock, we surrendered substantially all of our BAC Preferred. Additionally, we expect that RBI will redeem our RBI Preferred investment in the fourth quarter of 2017. In the second quarter of 2017, we concluded the Level 3 inputs used in the previous fair value determinations of the BAC Warrants, BAC Preferred Stock and RBI Preferred were not significant and we transferred these measurements from Level 3 to Level 2. In the third quarter of 2016, our investment in Wrigley preferred stock was redeemed. Quantitative information as of September 30, 2017, with respect to significant assets and liabilities measured and carried at fair value on a recurring basis with the use of significant unobservable inputs (Level 3) follows (in millions). Fair Principal Valuation Techniques Unobservable Inputs Weighted Derivative contract liabilities: Equity index put options $ 2,187 Option pricing model Volatility 18% 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 certain of the 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

Common stock

Common stock	9 Months Ended
	Sep. 30, 2017
Equity [Abstract]
Common stock	Note 19. Common stock Changes in Berkshire’s issued, treasury and outstanding common stock during the first nine months of 2017 are shown in the table below. Class A, $5 Par Value Class B, $0.0033 Par Value Issued Treasury Outstanding Issued Treasury Outstanding Balance at December 31, 2016 788,058 (11,680 ) 776,378 1,303,323,927 (1,409,762 ) 1,301,914,165 Conversions of Class A common stock to Class B common stock and exercises of (21,694 ) — (21,694 ) 33,134,413 — 33,134,413 Balance at September 30, 2017 766,364 (11,680 ) 754,684 1,336,458,340 (1,409,762 ) 1,335,048,578 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 one-ten-thousandth 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 the total value of Berkshire’s consolidated cash, cash equivalents and U.S. Treasury Bills 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	9 Months Ended
	Sep. 30, 2017
Equity [Abstract]
Accumulated other comprehensive income	Note 20. Accumulated other comprehensive income A summary of the net changes in after-tax Unrealized Foreign Prior service Other Accumulated 2017 Balance at December 31, 2016 $ 43,176 $ (5,268 ) $ (593 ) $ (17 ) $ 37,298 Other comprehensive income, net before reclassifications 11,734 1,946 (90 ) 19 13,609 Reclassifications from accumulated other comprehensive income into net earnings (803 ) — 61 18 (724 ) Balance at September 30, 2017 $ 54,107 $ (3,322 ) $ (622 ) $ 20 $ 50,183 Reclassifications into net earnings: Investment gains/losses $ (1,235 ) $ — $ — $ — $ (1,235 ) Other — — 82 32 114 Reclassifications before income taxes (1,235 ) — 82 32 (1,121 ) Applicable income taxes (432 ) — 21 14 (397 ) $ (803 ) $ — $ 61 $ 18 $ (724 ) 2016 Balance at December 31, 2015 $ 38,598 $ (3,856 ) $ (762 ) $ 2 $ 33,982 Other comprehensive income, net before reclassifications (912 ) (101 ) (39 ) (26 ) (1,078 ) Reclassifications from accumulated other comprehensive income into net earnings (3,188 ) — 59 23 (3,106 ) Balance at September 30, 2016 $ 34,498 $ (3,957 ) $ (742 ) $ (1 ) $ 29,798 Reclassifications into net earnings: Investment gains/losses $ (4,904 ) $ — $ — $ — $ (4,904 ) Other — — 79 41 120 Reclassifications before income taxes (4,904 ) — 79 41 (4,784 ) Applicable income taxes (1,716 ) — 20 18 (1,678 ) $ (3,188 ) $ — $ 59 $ 23 $ (3,106 )

Contingencies and Commitments

Contingencies and Commitments	9 Months Ended
	Sep. 30, 2017
Commitments and Contingencies Disclosure [Abstract]
Contingencies and Commitments	Note 21. 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. In the third quarter of 2016, NICO entered into a definitive agreement to acquire Medical Liability Mutual Insurance Company (“MLMIC”), a writer of medical professional liability insurance domiciled in New York. MLMIC’s assets and policyholders’ surplus determined under statutory accounting principles as of June 30, 2017 were approximately $5.5 billion and $2.1 billion, respectively. The acquisition price will be based on an amount equal to the sum of: (i) the tangible book value of MLMIC at the closing date (determined under U.S. GAAP); plus (ii) $100 million. The acquisition will involve the conversion of MLMIC from a mutual company to a stock company. The closing of the transaction is subject to various regulatory approvals, customary closing conditions and the approval of the MLMIC policyholders eligible to vote on the proposed demutualization and sale. We currently expect this acquisition will be completed in early 2018. 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. A significant source of funding for Berkadia’s operations is through the issuance of commercial paper, which is limited to $1.5 billion. Berkadia’s commercial paper outstanding is supported by a surety policy issued by a Berkshire insurance subsidiary. Leucadia has agreed to indemnify us for one-half On July 7, 2017, Berkshire Hathaway Energy Company (“BHE”) agreed to acquire 80.03% of the outstanding equity interests of Oncor Electric Delivery Company LLC (“Oncor”) for $9 billion pursuant to an agreement between BHE and Energy Future Holdings Corp. (“EFH”). In August 2017, the agreement to acquire Oncor was terminated by EFH. On October 3, 2017, we entered into an investment agreement and an equity purchase agreement whereby we acquired a 38.6% interest in Pilot Travel Centers LLC, d/b/a Pilot Flying J (“Pilot Flying J”). Pilot Flying J, headquartered in Knoxville, Tennessee, is one of the largest operators of travel centers in North America, with more than 27,000 team members, 750 locations across the U.S. and Canada, and approximately $20 billion in annual revenues. The Haslam family currently owns a 50.1% interest in Pilot Flying J and a third party owns the remaining 11.3% interest. In addition, on October 3, 2017, we entered into an agreement to acquire in 2023 an additional 41.4% interest in Pilot Flying J with the Haslam family retaining a 20% interest. As a result, Berkshire will become the majority owner in 2023.

Business segment data

Business segment data	9 Months Ended
	Sep. 30, 2017
Segment Reporting [Abstract]
Business segment data	Note 22. Business segment data Our operating businesses include a large and diverse group of insurance, railroad, utilities and energy, finance, manufacturing, service and retailing businesses. Our reportable business segments are organized in a manner that reflects how management views those business activities. Certain businesses have been grouped together for segment reporting based upon similar products or product lines, marketing, selling and distribution characteristics, even though those business units are operated under separate local management. Revenues by segment for the third quarter and first nine months of 2017 and 2016 were as follows (in millions). Third Quarter First Nine Months 2017 2016 2017 2016 Operating Businesses: Insurance group: Underwriting: GEICO $ 7,543 $ 6,474 $ 21,632 $ 18,771 General Re 1,630 1,389 4,599 4,168 Berkshire Hathaway Reinsurance Group 2,324 1,872 15,951 5,767 Berkshire Hathaway Primary Group 1,852 1,629 5,287 4,581 Investment income 1,248 1,043 3,664 3,428 Total insurance group 14,597 12,407 51,133 36,715 BNSF 5,314 5,167 15,749 14,519 Berkshire Hathaway Energy 5,370 5,198 14,250 13,615 Manufacturing 12,819 12,082 37,654 34,837 McLane Company 12,798 12,271 37,480 36,121 Service and retailing 6,527 6,331 19,170 18,607 Finance and financial products 2,187 1,962 6,085 5,677 59,612 55,418 181,521 160,091 Reconciliation of segments to consolidated amount: Investment and derivative gains/losses 965 3,608 1,965 5,311 Eliminations and other (52 ) (183 ) (256 ) (142 ) $ 60,525 $ 58,843 $ 183,230 $ 165,260 Earnings before income taxes by segment were as follows (in millions). Third Quarter First Nine Months 2017 2016 2017 2016 Operating Businesses: Insurance group: Underwriting: GEICO $ (416 ) $ 138 $ (122 ) $ 552 General Re (504 ) 100 (622 ) 144 Berkshire Hathaway Reinsurance Group (1,341 ) (19 ) (2,341 ) 86 Berkshire Hathaway Primary Group 52 190 473 485 Investment income 1,246 1,029 3,658 3,406 Total insurance group (963 ) 1,438 1,046 4,673 BNSF 1,710 1,633 4,592 4,129 Berkshire Hathaway Energy 1,262 1,246 2,547 2,481 Manufacturing 2,002 1,981 5,428 5,150 McLane Company 45 106 202 371 Service and retailing 491 449 1,439 1,230 Finance and financial products 530 517 1,504 1,578 5,077 7,370 16,758 19,612 Reconciliation of segments to consolidated amount: Investment and derivative gains/losses 965 3,608 1,965 5,311 Income from Kraft Heinz 252 225 800 851 Interest expense, not allocated to segments (386 ) (201 ) (1,243 ) (518 ) Eliminations and other (278 ) (477 ) (833 ) (903 ) $ 5,630 $ 10,525 $ 17,447 $ 24,353

New accounting pronouncements (

New accounting pronouncements (Policies)	9 Months Ended
	Sep. 30, 2017
Accounting Changes and Error Corrections [Abstract]
New accounting pronouncements	In May 2014, the Financial Accounting Standards Board (“FASB”) issued ASU 2014-09 2014-09 2014-09 2014-09 2014-09. 2014-09 2014-09 In January 2016, the FASB issued ASU 2016-01 2016-01 available-for-sale 2016-01 2016-01 In February 2016, the FASB issued ASU 2016-02 2016-02 right-of-use 2016-02 In June 2016, the FASB issued ASU 2016-13 available-for-sale 2016-13 In January 2017, the FASB issued ASU 2017-04 2017-04 2017-04

Significant business acquisit32

Significant business acquisitions (Tables)	9 Months Ended
	Sep. 30, 2017
PCC and Duracell [Member]
Schedule of estimated fair values of assets acquired and liabilities assumed	The fair values of identified assets acquired and liabilities assumed and residual goodwill of PCC and Duracell at their respective acquisition dates are summarized as follows (in millions). PCC Duracell Cash and cash equivalents $ 250 $ 1,807 Inventories 3,430 319 Property, plant and equipment 2,765 359 Goodwill 16,011 866 Other intangible assets 23,527 1,550 Other assets 1,916 242 Assets acquired $ 47,899 $ 5,143 Accounts payable, accruals and other liabilities $ 2,442 $ 410 Notes payable and other borrowings 5,251 — Income taxes, principally deferred 7,548 494 Liabilities assumed $ 15,241 $ 904 Net assets $ 32,658 $ 4,239

Investments in fixed maturity33

Investments in fixed maturity securities (Tables)	9 Months Ended
	Sep. 30, 2017
Investments, Debt and Equity Securities [Abstract]
Schedule of investments in securities with fixed maturities	Investments in securities with fixed maturities as of September 30, 2017 and December 31, 2016 are summarized by type below (in millions). Amortized Unrealized Unrealized Fair September 30, 2017 U.S. Treasury, U.S. government corporations and agencies $ 4,327 $ 5 $ (11 ) $ 4,321 States, municipalities and political subdivisions 988 51 (1 ) 1,038 Foreign governments 8,556 233 (24 ) 8,765 Corporate bonds 6,525 628 (4 ) 7,149 Mortgage-backed securities 877 109 (3 ) 983 $ 21,273 $ 1,026 $ (43 ) $ 22,256 December 31, 2016 U.S. Treasury, U.S. government corporations and agencies $ 4,519 $ 16 $ (8 ) $ 4,527 States, municipalities and political subdivisions 1,159 58 (1 ) 1,216 Foreign governments 8,860 207 (66 ) 9,001 Corporate bonds 6,899 714 (9 ) 7,604 Mortgage-backed securities 997 126 (6 ) 1,117 $ 22,434 $ 1,121 $ (90 ) $ 23,465 Investments in fixed maturity securities are reflected in our Consolidated Balance Sheets as follows (in millions). September 30, December 31, Insurance and other $ 22,228 $ 23,432 Finance and financial products * 28 33 $ 22,256 $ 23,465 * Included in other assets.
Schedule of amortized cost and estimated fair value of securities with fixed maturities	The amortized cost and estimated fair value of securities with fixed maturities at September 30, 2017 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 $ 6,901 $ 10,825 $ 572 $ 2,098 $ 877 $ 21,273 Fair value 6,962 11,050 624 2,637 983 22,256

Investments in equity securit34

Investments in equity securities (Tables)	9 Months Ended
	Sep. 30, 2017
Investments, Debt and Equity Securities [Abstract]
Schedule of investments in equity securities	Investments in equity securities as of September 30, 2017 and December 31, 2016 are summarized based on the primary industry of the investee in the table below (in millions). Cost Basis Unrealized Unrealized Fair September 30, 2017 Banks, insurance and finance $ 26,792 $ 45,910 $ — $ 72,702 Consumer products 20,097 23,910 — 44,007 Commercial, industrial and other 29,290 12,398 (747 ) 40,941 $ 76,179 $ 82,218 $ (747 ) $ 157,650 * Approximately 62% of the aggregate fair value was concentrated in the equity securities of five companies: American Express Company - $13.7 billion, Apple Inc. - $21.3 billion, Bank of America Corporation - $17.7 billion, The Coca-Cola Company - $18.0 billion and Wells Fargo & Company - $26.9 billion. Cost Basis Unrealized Unrealized Fair December 31, 2016 Banks, insurance and finance $ 19,852 $ 30,572 $ — $ 50,424 Consumer products 10,657 16,760 (9 ) 27,408 Commercial, industrial and other 35,868 9,033 (701 ) 44,200 $ 66,377 $ 56,365 $ (710 ) $ 122,032 * Approximately 62% of the aggregate fair value was concentrated in the equity securities of five companies: American Express Company - $11.2 billion, Apple Inc. - $7.1 billion, The Coca-Cola Company - $16.6 billion, International Business Machines Corporation - $13.5 billion and Wells Fargo & Company - $27.6 billion. Investments in equity securities are reflected in our Consolidated Balance Sheets as follows (in millions). September 30, December 31, Insurance and other $ 151,639 $ 120,471 Railroad, utilities and energy * 2,087 1,186 Finance and financial products * 3,924 375 $ 157,650 $ 122,032 * Included in other assets.

Investments in The Kraft Hein35

Investments in The Kraft Heinz Company (Tables)	9 Months Ended
	Sep. 30, 2017
Equity Method Investments and Joint Ventures [Abstract]
Summarized consolidated financial information of Kraft Heinz	Summarized consolidated financial information of Kraft Heinz follows (in millions). September 30, 2017 December 31, 2016 Assets $ 120,051 $ 120,480 Liabilities 61,080 62,906 Third Quarter First Nine Months 2017 2016 2017 2016 Sales $ 6,314 $ 6,267 $ 19,355 $ 19,630 Net earnings attributable to Kraft Heinz common shareholders $ 944 $ 842 $ 2,996 $ 2,508

Other investments (Tables)

Other investments (Tables)	9 Months Ended
	Sep. 30, 2017
Investments, All Other Investments [Abstract]
Schedule of other investments	Other investments are shown in our Consolidated Balance Sheets as follows (in millions). Cost Fair Value September 30, December 31, September 30, December 31, Insurance and other $ 2,743 $ 6,720 $ 3,303 $ 14,364 Finance and financial products * 6 1,000 8 2,892 $ 2,749 $ 7,720 $ 3,311 $ 17,256 * Included in other assets.

Investment gains_losses (Tables

Investment gains/losses (Tables)	9 Months Ended
	Sep. 30, 2017
Investments, Debt and Equity Securities [Abstract]
Schedule of investment gains/losses	Investment gains/losses included in earnings are summarized below (in millions). Third Quarter First Nine Months 2017 2016 2017 2016 Fixed maturity securities— Gross gains $ 56 $ 5 $ 82 $ 44 Gross losses (2 ) (24 ) (16 ) (41 ) Equity securities— Gross gains 1,011 3,173 1,795 5,720 Gross losses (419 ) (13 ) (626 ) (76 ) Other-than-temporary impairment losses — — — (63 ) Other 11 9 27 59 $ 657 $ 3,150 $ 1,262 $ 5,643

Inventories (Tables)

Inventories (Tables)	9 Months Ended
	Sep. 30, 2017
Inventory Disclosure [Abstract]
Schedule of inventories	Inventories are comprised of the following (in millions). September 30, December 31, Raw materials $ 2,990 $ 2,789 Work in process and other 2,805 2,506 Finished manufactured goods 4,338 4,033 Goods acquired for resale 6,798 6,399 $ 16,931 $ 15,727

Receivables (Tables)

Receivables (Tables)	9 Months Ended
	Sep. 30, 2017
Finance and Financial Products [Member]
Schedule of receivables	A summary of loans and finance receivables of our finance and financial products businesses follows (in millions). September 30, December 31, Loans and finance receivables before allowances and discounts $ 13,983 $ 13,728 Allowances for uncollectible loans (180 ) (182 ) Unamortized acquisition discounts (210 ) (246 ) $ 13,593 $ 13,300
Insurance and Other [Member]
Schedule of receivables	Receivables of insurance and other businesses are comprised of the following (in millions). September 30, December 31, Insurance premiums receivable $ 11,317 $ 10,462 Reinsurance recoverable on unpaid losses 3,254 3,338 Trade and other receivables 15,443 13,630 Allowances for uncollectible accounts (362 ) (333 ) $ 29,652 $ 27,097

Property, plant and equipment40

Property, plant and equipment and assets held for lease (Tables)	9 Months Ended
	Sep. 30, 2017
Schedule of depreciation expense	A summary of depreciation expense follows (in millions). First Nine Months 2017 2016 Insurance and other $ 1,636 $ 1,595 Railroad, utilities and energy 3,604 3,459 Finance and financial products 487 466 $ 5,727 $ 5,520
Finance and Financial Products [Member]
Schedule of property, plant and equipment	Assets held for lease and property, plant and equipment of our finance and financial products businesses are summarized below (in millions). Ranges of September 30, December 31, Assets held for lease 5 – 35 years $ 12,287 $ 11,902 Land — 230 224 Buildings, machinery and other 3 – 50 years 1,413 1,302 13,930 13,428 Accumulated depreciation (3,993 ) (3,739 ) $ 9,937 $ 9,689
Insurance and Other [Member]
Schedule of property, plant and equipment	A summary of property, plant and equipment of our insurance and other businesses follows (in millions). Ranges of September 30, December 31, Land — $ 2,226 $ 2,108 Buildings and improvements 5 – 40 years 8,631 8,360 Machinery and equipment 3 – 25 years 21,409 20,463 Furniture, fixtures and other 2 – 15 years 4,705 4,080 36,971 35,011 Accumulated depreciation (17,025 ) (15,686 ) $ 19,946 $ 19,325
Railroad, Utilities and Energy [Member]
Schedule of property, plant and equipment	A summary of property, plant and equipment of our railroad and our utilities and energy businesses follows (in millions). Ranges of September 30, December 31, Railroad: Land — $ 6,085 $ 6,063 Track structure and other roadway 9 – 100 years 50,789 48,277 Locomotives, freight cars and other equipment 6 – 41 years 12,459 12,075 Construction in progress — 927 965 70,260 67,380 Accumulated depreciation (8,293 ) (6,130 ) 61,967 61,250 Utilities and energy: Utility generation, transmission and distribution systems 5 – 80 years 73,138 71,536 Interstate natural gas pipeline assets 3 – 80 years 6,991 6,942 Independent power plants and other assets 3 – 30 years 7,176 6,596 Construction in progress — 3,503 2,098 90,808 87,172 Accumulated depreciation (25,829 ) (24,663 ) 64,979 62,509 $ 126,946 $ 123,759

Goodwill and other intangible41

Goodwill and other intangible assets (Tables)	9 Months Ended
	Sep. 30, 2017
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). September 30, December 31, Balance at beginning of year $ 79,486 $ 62,708 Acquisitions of businesses 1,199 17,650 Other, including foreign currency translation 197 (872 ) Balance at end of period $ 80,882 $ 79,486
Schedule of intangible assets	Other intangible assets are summarized as follows (in millions). September 30, 2017 December 31, 2016 Gross carrying Accumulated Gross carrying Accumulated Insurance and other $ 40,528 $ 7,554 $ 39,976 $ 6,495 Railroad, utilities and energy 974 323 898 293 $ 41,502 $ 7,877 $ 40,874 $ 6,788 Trademarks and trade names $ 5,352 $ 672 $ 5,175 $ 616 Patents and technology 4,487 2,605 4,341 2,328 Customer relationships 28,497 3,517 28,243 2,879 Other 3,166 1,083 3,115 965 $ 41,502 $ 7,877 $ 40,874 $ 6,788

Derivative contracts (Tables)

Derivative contracts (Tables) - Finance and Financial Products [Member]	9 Months Ended
	Sep. 30, 2017
Derivative contracts outstanding	The liabilities and related notional values of such contracts follows (in millions). September 30, 2017 December 31, 2016 Liabilities Notional Value Liabilities Notional Value Equity index put options $ 2,187 $ 28,494 (1) $ 2,890 $ 26,497 (1) (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.
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). Third Quarter First Nine Months 2017 2016 2017 2016 Equity index put options $ 308 $ 458 $ 703 $ (421 ) Credit default — — — 89 $ 308 $ 458 $ 703 $ (332 )

Supplemental cash flow inform43

Supplemental cash flow information (Tables)	9 Months Ended
	Sep. 30, 2017
Supplemental Cash Flow Elements [Abstract]
Schedule of supplemental cash flow information	Supplemental cash flow information follows (in millions). First Nine Months 2017 2016 Cash paid during the period for: Income taxes $ 1,774 $ 2,237 Interest: Insurance and other businesses 747 499 Railroad, utilities and energy businesses 2,111 2,130 Finance and financial products businesses 296 263 Non-cash Liabilities assumed in connection with business acquisitions 685 17,319 Equity securities exchanged in connection with business acquisition — 4,239 Equity securities surrendered in connection with warrant exercise 4,965 —

Unpaid losses and loss adjust44

Unpaid losses and loss adjustment expenses (Tables)	9 Months Ended
	Sep. 30, 2017
Insurance [Abstract]
Schedule of liability for unpaid claims and claims adjustment expense	Reconciliations of the changes in claim liabilities for the nine months ending September 30, 2017 and 2016 follows (in millions). 2017 2016 Unpaid losses and loss adjustment expenses—beginning of year: Gross liabilities $ 76,918 $ 73,144 Reinsurance recoverable and deferred charges (11,385 ) (10,994 ) Net balance 65,533 62,150 Incurred losses and loss adjustment expenses with respect to: Current accident year events 28,632 22,737 Prior accident years’ events (510 ) (1,453 ) Retroactive reinsurance and discount accretion 11,328 1,041 Total incurred losses and loss adjustment expenses 39,450 22,325 Paid losses and loss adjustment expenses with respect to: Current accident year events (11,539 ) (10,202 ) Prior accident years’ events (9,973 ) (8,761 ) Retroactive reinsurance (762 ) (857 ) Total payments (22,274 ) (19,820 ) Foreign currency translation adjustment 603 (158 ) Unpaid losses and loss adjustment expenses—September 30: Net balance 83,312 64,497 Reinsurance recoverable and deferred charges 16,826 10,972 Gross liabilities $ 100,138 $ 75,469

Notes payable and other borro45

Notes payable and other borrowings (Tables)	9 Months Ended
	Sep. 30, 2017
Finance and Financial Products [Member]
Schedule of short and long term outstanding debt disclosure	Weighted September 30, December 31, Finance and financial products: Issued by Berkshire Hathaway Finance Corporation (“BHFC”) due 2018-2043 2.8% $ 12,925 $ 14,423 Issued by other subsidiaries due 2017-2028 4.5% 156 961 $ 13,081 $ 15,384
Insurance and Other [Member]
Schedule of short and long term outstanding debt disclosure	Notes payable and other borrowings are summarized below (in millions). The weighted average interest rates and maturity date ranges shown in the following tables are based on borrowings as of September 30, 2017. Weighted September 30, December 31, Insurance and other: Issued by Berkshire: U.S. Dollar denominated borrowings due 2017-2047 2.8% $ 10,614 $ 11,709 Euro denominated borrowings due 2020-2035 1.1% 8,032 5,994 Short-term subsidiary borrowings 2.9% 1,819 2,094 Other subsidiary borrowings due 2017-2045 3.6% 6,797 7,378 $ 27,262 $ 27,175
Railroad, Utilities and Energy [Member]
Schedule of short and long term outstanding debt disclosure	Weighted September 30, December 31, Railroad, utilities and energy: Issued by Berkshire Hathaway Energy Company (“BHE”) and its subsidiaries: BHE senior unsecured debt due 2018-2045 5.4% $ 7,421 $ 7,818 Subsidiary and other debt due 2017-2064 4.6% 31,195 29,223 Issued by BNSF due 2017-2097 4.8% 22,531 22,044 $ 61,147 $ 59,085

Fair value measurements (Tables

Fair value measurements (Tables)	9 Months Ended
	Sep. 30, 2017
Fair Value Disclosures [Abstract]
Financial assets and liabilities measured at fair value on a recurring basis	Our financial assets and liabilities are summarized below as of September 30, 2017 and December 31, 2016 with fair values shown according to the fair value hierarchy (in millions). The carrying values of cash and cash equivalents, U.S. Treasury Bills, 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 September 30, 2017 Investments in fixed maturity securities: U.S. Treasury, U.S. government corporations and agencies $ 4,321 $ 4,321 $ 2,752 $ 1,569 $ — States, municipalities and political subdivisions 1,038 1,038 — 1,038 — Foreign governments 8,765 8,765 6,849 1,916 — Corporate bonds 7,149 7,149 — 7,142 7 Mortgage-backed securities 983 983 — 983 — Investments in equity securities 157,650 157,650 157,641 9 — Investment in Kraft Heinz common stock 15,695 25,238 25,238 — — Other investments 3,311 3,311 — 3,311 — Loans and finance receivables 13,593 13,886 — 17 13,869 Derivative contract assets (1) 136 136 1 19 116 Derivative contract liabilities: Railroad, utilities and energy (1) 131 131 1 113 17 Equity index put options 2,187 2,187 — — 2,187 Notes payable and other borrowings: Insurance and other 27,262 28,093 — 28,093 — Railroad, utilities and energy 61,147 68,881 — 68,881 — Finance and financial products 13,081 13,578 — 13,577 1 December 31, 2016 Investments in fixed maturity securities: U.S. Treasury, U.S. government corporations and agencies $ 4,527 $ 4,527 $ 3,099 $ 1,428 $ — States, municipalities and political subdivisions 1,216 1,216 — 1,216 — Foreign governments 9,001 9,001 7,237 1,764 — Corporate bonds 7,604 7,604 — 7,540 64 Mortgage-backed securities 1,117 1,117 — 1,117 — Investments in equity securities 122,032 122,032 122,031 — 1 Investment in Kraft Heinz common stock 15,345 28,418 28,418 — — Other investments 17,256 17,256 — — 17,256 Loans and finance receivables 13,300 13,717 — 13 13,704 Derivative contract assets (1) 142 142 5 43 94 Derivative contract liabilities: Railroad, utilities and energy (1) 145 145 3 114 28 Equity index put options 2,890 2,890 — — 2,890 Notes payable and other borrowings: Insurance and other 27,175 27,712 — 27,712 — Railroad, utilities and energy 59,085 65,774 — 65,774 — Finance and financial products 15,384 15,825 — 15,469 356 (1) Assets are included in other assets and liabilities are included in accounts payable, accruals and other liabilities.
Reconciliations of assets and liabilities measured and carried at fair value on a recurring basis with the use of significant unobservable inputs (Level 3)	Reconciliations of assets and liabilities measured and carried at fair value on a recurring basis with the use of significant unobservable inputs (Level 3) for the nine months ending September 30, 2017 and 2016 follow (in millions). Investments Investments Net Nine months ending September 30, 2017 Balance at December 31, 2016 $ 64 $ 17,257 $ (2,824 ) Gains (losses) included in: Earnings — — 822 Other comprehensive income 1 1,156 (3 ) Regulatory assets and liabilities — — (5 ) Acquisitions, dispositions and settlements (58 ) — (78 ) Transfers into/out of Level 3 — (18,413 ) — Balance at September 30, 2017 $ 7 $ — $ (2,088 ) Nine months ending September 30, 2016 Balance at December 31, 2015 $ 100 $ 21,403 $ (3,785 ) Gains (losses) included in: Earnings — 2,409 (221 ) Other comprehensive income 3 (2,233 ) (2 ) Regulatory assets and liabilities — — (12 ) Acquisitions, dispositions and settlements 5 (4,461 ) (81 ) Transfers into/out of Level 3 (1 ) — 195 Balance at September 30, 2016 $ 107 $ 17,118 $ (3,906 )
Fair value assets and liabilities measured on recurring basis, unobservable inputs, additional information	Quantitative information as of September 30, 2017, with respect to significant assets and liabilities measured and carried at fair value on a recurring basis with the use of significant unobservable inputs (Level 3) follows (in millions). Fair Principal Valuation Techniques Unobservable Inputs Weighted Derivative contract liabilities: Equity index put options $ 2,187 Option pricing model Volatility 18%

Common stock (Tables)

Common stock (Tables)	9 Months Ended
	Sep. 30, 2017
Equity [Abstract]
Changes in issued, treasury and outstanding Berkshire common stock	Changes in Berkshire’s issued, treasury and outstanding common stock during the first nine months of 2017 are shown in the table below. Class A, $5 Par Value Class B, $0.0033 Par Value Issued Treasury Outstanding Issued Treasury Outstanding Balance at December 31, 2016 788,058 (11,680 ) 776,378 1,303,323,927 (1,409,762 ) 1,301,914,165 Conversions of Class A common stock to Class B common stock and exercises of (21,694 ) — (21,694 ) 33,134,413 — 33,134,413 Balance at September 30, 2017 766,364 (11,680 ) 754,684 1,336,458,340 (1,409,762 ) 1,335,048,578

Accumulated other comprehensi48

Accumulated other comprehensive income (Tables)	9 Months Ended
	Sep. 30, 2017
Equity [Abstract]
Schedule of accumulated other comprehensive income	A summary of the net changes in after-tax Unrealized Foreign Prior service Other Accumulated 2017 Balance at December 31, 2016 $ 43,176 $ (5,268 ) $ (593 ) $ (17 ) $ 37,298 Other comprehensive income, net before reclassifications 11,734 1,946 (90 ) 19 13,609 Reclassifications from accumulated other comprehensive income into net earnings (803 ) — 61 18 (724 ) Balance at September 30, 2017 $ 54,107 $ (3,322 ) $ (622 ) $ 20 $ 50,183 Reclassifications into net earnings: Investment gains/losses $ (1,235 ) $ — $ — $ — $ (1,235 ) Other — — 82 32 114 Reclassifications before income taxes (1,235 ) — 82 32 (1,121 ) Applicable income taxes (432 ) — 21 14 (397 ) $ (803 ) $ — $ 61 $ 18 $ (724 ) 2016 Balance at December 31, 2015 $ 38,598 $ (3,856 ) $ (762 ) $ 2 $ 33,982 Other comprehensive income, net before reclassifications (912 ) (101 ) (39 ) (26 ) (1,078 ) Reclassifications from accumulated other comprehensive income into net earnings (3,188 ) — 59 23 (3,106 ) Balance at September 30, 2016 $ 34,498 $ (3,957 ) $ (742 ) $ (1 ) $ 29,798 Reclassifications into net earnings: Investment gains/losses $ (4,904 ) $ — $ — $ — $ (4,904 ) Other — — 79 41 120 Reclassifications before income taxes (4,904 ) — 79 41 (4,784 ) Applicable income taxes (1,716 ) — 20 18 (1,678 ) $ (3,188 ) $ — $ 59 $ 23 $ (3,106 )

Business segment data (Tables)

Business segment data (Tables)	9 Months Ended
	Sep. 30, 2017
Segment Reporting [Abstract]
Schedule of revenues and earnings by segment	Revenues by segment for the third quarter and first nine months of 2017 and 2016 were as follows (in millions). Third Quarter First Nine Months 2017 2016 2017 2016 Operating Businesses: Insurance group: Underwriting: GEICO $ 7,543 $ 6,474 $ 21,632 $ 18,771 General Re 1,630 1,389 4,599 4,168 Berkshire Hathaway Reinsurance Group 2,324 1,872 15,951 5,767 Berkshire Hathaway Primary Group 1,852 1,629 5,287 4,581 Investment income 1,248 1,043 3,664 3,428 Total insurance group 14,597 12,407 51,133 36,715 BNSF 5,314 5,167 15,749 14,519 Berkshire Hathaway Energy 5,370 5,198 14,250 13,615 Manufacturing 12,819 12,082 37,654 34,837 McLane Company 12,798 12,271 37,480 36,121 Service and retailing 6,527 6,331 19,170 18,607 Finance and financial products 2,187 1,962 6,085 5,677 59,612 55,418 181,521 160,091 Reconciliation of segments to consolidated amount: Investment and derivative gains/losses 965 3,608 1,965 5,311 Eliminations and other (52 ) (183 ) (256 ) (142 ) $ 60,525 $ 58,843 $ 183,230 $ 165,260 Earnings before income taxes by segment were as follows (in millions). Third Quarter First Nine Months 2017 2016 2017 2016 Operating Businesses: Insurance group: Underwriting: GEICO $ (416 ) $ 138 $ (122 ) $ 552 General Re (504 ) 100 (622 ) 144 Berkshire Hathaway Reinsurance Group (1,341 ) (19 ) (2,341 ) 86 Berkshire Hathaway Primary Group 52 190 473 485 Investment income 1,246 1,029 3,658 3,406 Total insurance group (963 ) 1,438 1,046 4,673 BNSF 1,710 1,633 4,592 4,129 Berkshire Hathaway Energy 1,262 1,246 2,547 2,481 Manufacturing 2,002 1,981 5,428 5,150 McLane Company 45 106 202 371 Service and retailing 491 449 1,439 1,230 Finance and financial products 530 517 1,504 1,578 5,077 7,370 16,758 19,612 Reconciliation of segments to consolidated amount: Investment and derivative gains/losses 965 3,608 1,965 5,311 Income from Kraft Heinz 252 225 800 851 Interest expense, not allocated to segments (386 ) (201 ) (1,243 ) (518 ) Eliminations and other (278 ) (477 ) (833 ) (903 ) $ 5,630 $ 10,525 $ 17,447 $ 24,353

General - Narrative (Detail)

General - Narrative (Detail) $ in Billions	Sep. 30, 2017USD ($)
Summary of Investment Holdings [Line Items]
Short-term investments in U.S. Treasury Bills	$ 66.6
U.S. Treasury Bills [Member]
Summary of Investment Holdings [Line Items]
Investments	$ 80.6

Significant business acquisit51

Significant business acquisitions - Narrative (Detail) - USD ($) $ / shares in Units, $ in Millions	Feb. 29, 2016	Jan. 29, 2016	Sep. 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 acquisit52

Significant business acquisitions - Estimated fair values of assets acquired and liabilities assumed (Detail) - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016	Feb. 29, 2016	Jan. 29, 2016	Dec. 31, 2015
Business Acquisition [Line Items]
Goodwill	$ 80,882	$ 79,486			$ 62,708
Precision Castparts Corp. [Member]
Business Acquisition [Line Items]
Cash and cash equivalents				$ 250
Inventories				3,430
Property, plant and equipment				2,765
Goodwill				16,011
Other intangible assets				23,527
Other assets				1,916
Assets acquired				47,899
Accounts payable, accruals and other liabilities				2,442
Notes payable and other borrowings				5,251
Income taxes, principally deferred				7,548
Liabilities assumed				15,241
Net assets				$ 32,658
Duracell Company [Member]
Business Acquisition [Line Items]
Cash and cash equivalents			$ 1,807
Inventories			319
Property, plant and equipment			359
Goodwill			866
Other intangible assets			1,550
Other assets			242
Assets acquired			5,143
Accounts payable, accruals and other liabilities			410
Income taxes, principally deferred			494
Liabilities assumed			904
Net assets			$ 4,239

Investments in fixed maturity53

Investments in fixed maturity securities (Detail) - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016
Summary of Investment Holdings [Line Items]
Amortized cost of fixed maturity securities	$ 21,273	$ 22,434
Unrealized gains on fixed maturity securities	1,026	1,121
Unrealized losses on fixed maturity securities	(43)	(90)
Fair value of fixed maturity securities	22,256	23,465
U.S. Treasury, U.S. government corporations and agencies [Member]
Summary of Investment Holdings [Line Items]
Amortized cost of fixed maturity securities	4,327	4,519
Unrealized gains on fixed maturity securities	5	16
Unrealized losses on fixed maturity securities	(11)	(8)
Fair value of fixed maturity securities	4,321	4,527
States, municipalities and political subdivisions [Member]
Summary of Investment Holdings [Line Items]
Amortized cost of fixed maturity securities	988	1,159
Unrealized gains on fixed maturity securities	51	58
Unrealized losses on fixed maturity securities	(1)	(1)
Fair value of fixed maturity securities	1,038	1,216
Foreign governments [Member]
Summary of Investment Holdings [Line Items]
Amortized cost of fixed maturity securities	8,556	8,860
Unrealized gains on fixed maturity securities	233	207
Unrealized losses on fixed maturity securities	(24)	(66)
Fair value of fixed maturity securities	8,765	9,001
Corporate bonds [Member]
Summary of Investment Holdings [Line Items]
Amortized cost of fixed maturity securities	6,525	6,899
Unrealized gains on fixed maturity securities	628	714
Unrealized losses on fixed maturity securities	(4)	(9)
Fair value of fixed maturity securities	7,149	7,604
Mortgage-backed securities [Member]
Summary of Investment Holdings [Line Items]
Amortized cost of fixed maturity securities	877	997
Unrealized gains on fixed maturity securities	109	126
Unrealized losses on fixed maturity securities	(3)	(6)
Fair value of fixed maturity securities	$ 983	$ 1,117

Investments in fixed maturity54

Investments in fixed maturity securities - Carrying value by segment (Detail) - USD ($) $ in Millions		Sep. 30, 2017	Dec. 31, 2016
Summary of Investment Holdings [Line Items]
Investments in fixed maturity securities		$ 22,256	$ 23,465
Insurance and Other [Member]
Summary of Investment Holdings [Line Items]
Investments in fixed maturity securities		22,228	23,432
Finance and Financial Products [Member] | Other Assets [Member]
Summary of Investment Holdings [Line Items]
Investments in fixed maturity securities	[1]	$ 28	$ 33
[1]	Included in other assets.

Investments in fixed maturity55

Investments in fixed maturity securities - Narrative (Detail) - Foreign governments [Member]	Sep. 30, 2017
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	81.00%

Investments in fixed maturity56

Investments in fixed maturity securities - Amortized cost and estimated fair value of securities with fixed maturities (Detail) - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016
Summary of Investment Holdings [Line Items]
Due in one year or less - amortized cost	$ 6,901
Due after one year through five years - amortized cost	10,825
Due after five years through ten years - amortized cost	572
Due after ten years - amortized cost	2,098
Amortized cost of fixed maturity securities	21,273	$ 22,434
Due in one year or less - fair value	6,962
Due after one year through five years - fair value	11,050
Due after five years through ten years - fair value	624
Due after ten years - fair value	2,637
Fair value of fixed maturity securities	22,256	23,465
Mortgage-backed securities [Member]
Summary of Investment Holdings [Line Items]
Amortized cost of mortgage-backed securities	877
Amortized cost of fixed maturity securities	877	997
Fair value of mortgage-backed securities	983
Fair value of fixed maturity securities	$ 983	$ 1,117

Investments in equity securit57

Investments in equity securities (Detail) - USD ($) $ in Millions	Sep. 30, 2017		Dec. 31, 2016
Summary of Investment Holdings [Line Items]
Cost basis of investments	$ 76,179		$ 66,377
Unrealized gains on investments	82,218		56,365
Unrealized losses on investments	(747)		(710)
Fair value of investments	157,650	[1]	122,032	[2]
Banks, insurance and finance [Member]
Summary of Investment Holdings [Line Items]
Cost basis of investments	26,792		19,852
Unrealized gains on investments	45,910		30,572
Fair value of investments	72,702		50,424
Consumer products [Member]
Summary of Investment Holdings [Line Items]
Cost basis of investments	20,097		10,657
Unrealized gains on investments	23,910		16,760
Unrealized losses on investments			(9)
Fair value of investments	44,007		27,408
Commercial, industrial and other [Member]
Summary of Investment Holdings [Line Items]
Cost basis of investments	29,290		35,868
Unrealized gains on investments	12,398		9,033
Unrealized losses on investments	(747)		(701)
Fair value of investments	$ 40,941		$ 44,200
[1]	Approximately 62% of the aggregate fair value was concentrated in the equity securities of five companies: American Express Company - $13.7 billion, Apple Inc. - $21.3 billion, Bank of America Corporation - $17.7 billion, The Coca-Cola Company - $18.0 billion and Wells Fargo & Company - $26.9 billion.
[2]	Approximately 62% of the aggregate fair value was concentrated in the equity securities of five companies: American Express Company - $11.2 billion, Apple Inc. - $7.1 billion, The Coca-Cola Company - $16.6 billion, International Business Machines Corporation - $13.5 billion and Wells Fargo & Company - $27.6 billion.

Investments in equity securit58

Investments in equity securities (Parenthetical) (Detail) $ in Millions	Sep. 30, 2017USD ($)Company		Dec. 31, 2016USD ($)Company
Summary of Investment Holdings [Line Items]
Fair value of investments	$ 157,650	[1]	$ 122,032	[2]
Equity Securities [Member] | Investment Concentration [Member]
Summary of Investment Holdings [Line Items]
Concentration percentage	62.00%		62.00%
Number of companies in concentration percentage | Company	5		5
American Express Company [Member]
Summary of Investment Holdings [Line Items]
Fair value of investments	$ 13,700		$ 11,200
Apple Inc. [Member]
Summary of Investment Holdings [Line Items]
Fair value of investments	21,300		7,100
The Coca-Cola Company [Member]
Summary of Investment Holdings [Line Items]
Fair value of investments	18,000		16,600
IBM [Member]
Summary of Investment Holdings [Line Items]
Fair value of investments			13,500
Wells Fargo & Company [Member]
Summary of Investment Holdings [Line Items]
Fair value of investments	26,900		$ 27,600
Bank of America Corporation [Member]
Summary of Investment Holdings [Line Items]
Fair value of investments	$ 17,700
[1]	Approximately 62% of the aggregate fair value was concentrated in the equity securities of five companies: American Express Company - $13.7 billion, Apple Inc. - $21.3 billion, Bank of America Corporation - $17.7 billion, The Coca-Cola Company - $18.0 billion and Wells Fargo & Company - $26.9 billion.
[2]	Approximately 62% of the aggregate fair value was concentrated in the equity securities of five companies: American Express Company - $11.2 billion, Apple Inc. - $7.1 billion, The Coca-Cola Company - $16.6 billion, International Business Machines Corporation - $13.5 billion and Wells Fargo & Company - $27.6 billion.

Investments in equity securit59

Investments in equity securities - Narrative (Detail) - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016
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	$ 94	$ 551

Investments in equity securit60

Investments in equity securities - Fair value by segment (Detail) - USD ($) $ in Millions		Sep. 30, 2017		Dec. 31, 2016
Summary of Investment Holdings [Line Items]
Investments in equity securities		$ 157,650	[1]	$ 122,032	[2]
Insurance and Other [Member]
Summary of Investment Holdings [Line Items]
Investments in equity securities		151,639		120,471
Railroad, Utilities and Energy [Member] | Other Assets [Member]
Summary of Investment Holdings [Line Items]
Investments in equity securities	[3]	2,087		1,186
Finance and Financial Products [Member] | Other Assets [Member]
Summary of Investment Holdings [Line Items]
Investments in equity securities	[3]	$ 3,924		$ 375
[1]	Approximately 62% of the aggregate fair value was concentrated in the equity securities of five companies: American Express Company - $13.7 billion, Apple Inc. - $21.3 billion, Bank of America Corporation - $17.7 billion, The Coca-Cola Company - $18.0 billion and Wells Fargo & Company - $26.9 billion.
[2]	Approximately 62% of the aggregate fair value was concentrated in the equity securities of five companies: American Express Company - $11.2 billion, Apple Inc. - $7.1 billion, The Coca-Cola Company - $16.6 billion, International Business Machines Corporation - $13.5 billion and Wells Fargo & Company - $27.6 billion.
[3]	Included in other assets.

Investments in The Kraft Hein61

Investments in The Kraft Heinz Company - Narrative (Detail) - USD ($) $ / shares in Units, $ in Millions	Jun. 07, 2016	Jul. 02, 2015	Jul. 01, 2015	Jun. 30, 2013	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Schedule of Equity Method Investments [Line Items]
Equity method earnings on common stock					$ 252	$ 225	$ 800	$ 671
Berkshire Hathaway Inc. (Parent) [Member] | Kraft Heinz (previously Heinz Holding) [Member]
Schedule of Equity Method Investments [Line Items]
Equity method investment ownership percentage			52.50%	50.00%
Equity method investment ownership percentage after transactions		26.80%					26.70%
Investment in common stock					$ 15,695		$ 15,695		$ 15,345
Equity method earnings on common stock							800	671
Common stock dividends received							$ 594	561
3G Capital (venture partner) [Member] | Kraft Heinz (previously Heinz Holding) [Member]
Schedule of Equity Method Investments [Line Items]
Equity method investment ownership percentage				50.00%
Equity method investment ownership percentage after transactions		24.20%
Common Stock, Cumulative Compounding Preferred Stock and Warrants [Member] | Berkshire Hathaway Inc. (Parent) [Member] | Kraft Heinz (previously Heinz Holding) [Member]
Schedule of Equity Method Investments [Line Items]
Purchase of preferred stock, common stock and warrants				$ 12,250
Common Stock [Member] | Berkshire Hathaway Inc. (Parent) [Member] | Kraft Heinz (previously Heinz Holding) [Member]
Schedule of Equity Method Investments [Line Items]
Number of shares acquired				425,000,000
Number of common shares that can be purchased				46,000,000
Exercise price for warrants, per share				$ 0.01
Purchase of common stock			$ 5,260
Common Stock [Member] | 3G Capital (venture partner) [Member] | Kraft Heinz (previously Heinz Holding) [Member]
Schedule of Equity Method Investments [Line Items]
Number of shares acquired				425,000,000
Purchase of common stock			$ 4,740	$ 4,250
Cumulative Compounding Preferred Stock [Member] | Berkshire Hathaway Inc. (Parent) [Member] | Kraft Heinz (previously Heinz Holding) [Member]
Schedule of Equity Method Investments [Line Items]
Investment in preferred stock, liquidation value				$ 8,000
Dividends earned on preferred stock								$ 180
Redemption of preferred stock	$ 8,320
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

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		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Schedule of Equity Method Investments [Line Items]
Assets	$ 120,051		$ 120,051		$ 120,480
Liabilities	61,080		61,080		$ 62,906
Sales	6,314	$ 6,267	19,355	$ 19,630
Net earnings attributable to Kraft Heinz common shareholders	$ 944	$ 842	$ 2,996	$ 2,508

Other investments (Detail)

Other investments (Detail) - USD ($) $ in Millions		Sep. 30, 2017	Dec. 31, 2016
Insurance and Other [Member]
Other Investments [Line Items]
Other investments, Fair Value		$ 3,303	$ 14,364
Available-for-sale Securities [Member]
Other Investments [Line Items]
Other investments, Cost		2,749	7,720
Other investments, Fair Value		3,311	17,256
Available-for-sale Securities [Member] | Insurance and Other [Member]
Other Investments [Line Items]
Other investments, Cost		2,743	6,720
Other investments, Fair Value		3,303	14,364
Available-for-sale Securities [Member] | Finance and Financial Products [Member] | Other Assets [Member]
Other Investments [Line Items]
Other investments, Cost	[1]	6	1,000
Other investments, Fair Value	[1]	$ 8	$ 2,892
[1]	Included in other assets.

Other investments - Narrative (

Other investments - Narrative (Detail) - Available-for-sale Securities [Member] - USD ($)	Aug. 24, 2017	Sep. 30, 2017	Dec. 31, 2011
RBI [Member] | Class A 9% Cumulative Compounding Perpetual Preferred Stock [Member]
Other Investments [Line Items]
Investment in preferred stock, stated dividend rate		9.00%
Stated value of equity securities		$ 3,000,000,000
Preferred stock redemption period start date		Dec. 12, 2017
Preferred stock redemption price percentage		109.90%
Bank of America Corporation [Member] | Non-Cumulative Perpetual Preferred Stock [Member]
Other Investments [Line Items]
Number of shares acquired			50,000
Investment in preferred stock, stated dividend rate			6.00%
Investment in preferred stock, liquidation value per share			$ 100,000
Bank of America Corporation [Member] | Common Stock [Member]
Other Investments [Line Items]
Number of common shares that can be purchased			700,000,000
Exercise price for warrants, per share			$ 7.142857
Aggregate cost to exercise warrants	$ 5,000,000,000		$ 5,000,000,000
Number of shares acquired upon exercise of warrants	700,000,000

Income taxes - Narrative (Detai

Income taxes - Narrative (Detail) - USD ($) $ in Millions	Feb. 29, 2016	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Income Taxes [Line Items]
Effective income tax rate		25.30%	30.30%	27.20%	25.80%
Investment gains/losses		$ 657	$ 3,150	$ 1,262	$ 5,643
Duracell Company [Member] | Procter & Gamble Company [Member] | Common Stock [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				4.70%

Investment gains_losses (Detail

Investment gains/losses (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Gain (Loss) on Investments [Line Items]
Other-than-temporary impairment losses				$ (63)
Investment gains/losses	$ 657	$ 3,150	$ 1,262	5,643
Fixed Maturities [Member]
Gain (Loss) on Investments [Line Items]
Gross gains	56	5	82	44
Gross losses	(2)	(24)	(16)	(41)
Equity Securities [Member]
Gain (Loss) on Investments [Line Items]
Gross gains	1,011	3,173	1,795	5,720
Gross losses	(419)	(13)	(626)	(76)
Other Types of Investments [Member]
Gain (Loss) on Investments [Line Items]
Other investment gains/losses	$ 11	$ 9	$ 27	$ 59

Investment gains_losses - Narra

Investment gains/losses - Narrative (Detail) - USD ($) $ in Millions	Feb. 29, 2016	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Gain (Loss) on Investments [Line Items]
Investment gains/losses		$ 657	$ 3,150	$ 1,262	$ 5,643
Bank of America Corporation [Member] | Non-Cumulative Perpetual Preferred Stock [Member]
Gain (Loss) on Investments [Line Items]
Investment gains/losses		$ 1,000
Wm. Wrigley Jr. Company [Member] | Preferred Stock [Member]
Gain (Loss) on Investments [Line Items]
Investment gains/losses			$ 2,400
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	Sep. 30, 2017	Dec. 31, 2016
Inventory Disclosure [Abstract]
Raw materials	$ 2,990	$ 2,789
Work in process and other	2,805	2,506
Finished manufactured goods	4,338	4,033
Goods acquired for resale	6,798	6,399
Total inventory	$ 16,931	$ 15,727

Receivables (Detail)

Receivables (Detail) - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016
Finance and Financial Products [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and finance receivables before allowances and discounts	$ 13,983	$ 13,728
Allowances for uncollectible loans	(180)	(182)
Unamortized acquisition discounts	(210)	(246)
Total loans and finance receivables of finance and financial products businesses	13,593	13,300
Insurance and Other [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Insurance premiums receivable	11,317	10,462
Reinsurance recoverable on unpaid losses	3,254	3,338
Trade and other receivables	15,443	13,630
Allowances for uncollectible accounts	(362)	(333)
Total receivables of insurance and other businesses	$ 29,652	$ 27,097

Receivables - Narrative (Detail

Receivables - Narrative (Detail) - Finance and Financial Products [Member]	1 Months Ended	9 Months Ended
	Jun. 30, 2017USD ($)	Sep. 30, 2017USD ($)	Sep. 30, 2016USD ($)	Sep. 30, 2017CAD	Jun. 30, 2017CAD
Secured Revolving Credit Facility [Member] | Financial Institution Borrower [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Credit facility amount	$ 1,600,000,000				CAD 2,000,000,000
Expiration period of credit facility	1 year
Expiration date of credit facility	Jun. 29, 2018
Outstanding loan balance | CAD				CAD 0
Loans and finance receivables [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Provisions for loan losses		$ 124,000,000	$ 124,000,000
Loan charge-offs, net of recoveries		$ 126,000,000	$ 123,000,000
Percent of loan balances evaluated collectively for impairment				98.00%
Percent of loan balances that are performing				99.00%
Percent of loan balances that are current as to payment status				95.00%

Property, plant and equipment71

Property, plant and equipment and assets held for lease (Detail) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Finance and Financial Products [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment and assets held for lease, gross	$ 13,930	$ 13,428
Property, plant and equipment and assets held for lease, accumulated depreciation	(3,993)	(3,739)
Total property, plant and equipment and assets held for lease, net	9,937	9,689
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	$ 12,287	11,902
Finance and Financial Products [Member] | Assets held for lease [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life (in years)	5 years
Finance and Financial Products [Member] | Assets held for lease [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life (in years)	35 years
Finance and Financial Products [Member] | Land [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment and assets held for lease, gross	$ 230	224
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	$ 1,413	1,302
Finance and Financial Products [Member] | Buildings, machinery and other [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life (in years)	3 years
Finance and Financial Products [Member] | Buildings, machinery and other [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life (in years)	50 years
Insurance and Other [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 36,971	35,011
Property, plant and equipment, accumulated depreciation	(17,025)	(15,686)
Total property, plant and equipment, net	19,946	19,325
Insurance and Other [Member] | Land [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	2,226	2,108
Insurance and Other [Member] | Buildings and improvements [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 8,631	8,360
Insurance and Other [Member] | Buildings and improvements [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life (in years)	5 years
Insurance and Other [Member] | Buildings and improvements [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life (in years)	40 years
Insurance and Other [Member] | Machinery and equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 21,409	20,463
Insurance and Other [Member] | Machinery and equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life (in years)	3 years
Insurance and Other [Member] | Machinery and equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life (in years)	25 years
Insurance and Other [Member] | Furniture, fixtures and other [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 4,705	4,080
Insurance and Other [Member] | Furniture, fixtures and other [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life (in years)	2 years
Insurance and Other [Member] | Furniture, fixtures and other [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life (in years)	15 years
Railroad [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 70,260	67,380
Property, plant and equipment, accumulated depreciation	(8,293)	(6,130)
Total property, plant and equipment, net	61,967	61,250
Railroad [Member] | Land [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	6,085	6,063
Railroad [Member] | Track structure and other roadway [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 50,789	48,277
Railroad [Member] | Track structure and other roadway [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life (in years)	9 years
Railroad [Member] | Track structure and other roadway [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life (in years)	100 years
Railroad [Member] | Locomotives, freight cars and other equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 12,459	12,075
Railroad [Member] | Locomotives, freight cars and other equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life (in years)	6 years
Railroad [Member] | Locomotives, freight cars and other equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life (in years)	41 years
Railroad [Member] | Construction in progress [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 927	965
Utilities and Energy [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	90,808	87,172
Property, plant and equipment, accumulated depreciation	(25,829)	(24,663)
Total property, plant and equipment, net	64,979	62,509
Utilities and Energy [Member] | Utility generation, transmission and distribution systems [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 73,138	71,536
Utilities and Energy [Member] | Utility generation, transmission and distribution systems [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life (in years)	5 years
Utilities and Energy [Member] | Utility generation, transmission and distribution systems [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life (in years)	80 years
Utilities and Energy [Member] | Interstate natural gas pipeline assets [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 6,991	6,942
Utilities and Energy [Member] | Interstate natural gas pipeline assets [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life (in years)	3 years
Utilities and Energy [Member] | Interstate natural gas pipeline assets [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life (in years)	80 years
Utilities and Energy [Member] | Independent power plants and other assets [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 7,176	6,596
Utilities and Energy [Member] | Independent power plants and other assets [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life (in years)	3 years
Utilities and Energy [Member] | Independent power plants and other assets [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life (in years)	30 years
Utilities and Energy [Member] | Construction in progress [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 3,503	2,098
Railroad, Utilities and Energy [Member]
Property, Plant and Equipment [Line Items]
Total property, plant and equipment, net	$ 126,946	$ 123,759

Property, plant and equipment72

Property, plant and equipment and assets held for lease - Depreciation expense (Detail) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Property, Plant and Equipment [Line Items]
Depreciation expense	$ 5,727	$ 5,520
Insurance and Other [Member]
Property, Plant and Equipment [Line Items]
Depreciation expense	1,636	1,595
Railroad, Utilities and Energy [Member]
Property, Plant and Equipment [Line Items]
Depreciation expense	3,604	3,459
Finance and Financial Products [Member]
Property, Plant and Equipment [Line Items]
Depreciation expense	$ 487	$ 466

Goodwill and other intangible73

Goodwill and other intangible assets - Goodwill (Detail) - USD ($) $ in Millions	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Balance at beginning of year	$ 79,486	$ 62,708
Acquisitions of businesses	1,199	17,650
Other, including foreign currency translation	197	(872)
Balance at end of period	$ 80,882	$ 79,486

Goodwill and other intangible74

Goodwill and other intangible assets - Intangible assets (Detail) - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	$ 41,502	$ 40,874
Accumulated amortization	7,877	6,788
Insurance and Other [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	40,528	39,976
Accumulated amortization	7,554	6,495
Railroad, Utilities and Energy [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	974	898
Accumulated amortization	323	293
Trademarks and trade names [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	5,352	5,175
Accumulated amortization	672	616
Other intangible assets [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	3,166	3,115
Accumulated amortization	1,083	965
Patents and technology [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	4,487	4,341
Accumulated amortization	2,605	2,328
Customer relationships [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	28,497	28,243
Accumulated amortization	$ 3,517	$ 2,879

Goodwill and other intangible75

Goodwill and other intangible assets - Intangible assets - Narrative (Detail) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization expense	$ 1,108	$ 1,085
Intangible assets with indefinite lives, excluding goodwill	$ 18,800		$ 18,700

Derivative contracts (Detail)

Derivative contracts (Detail) - Finance and Financial Products [Member] - USD ($) $ in Millions		Sep. 30, 2017	Dec. 31, 2016
Derivative [Line Items]
Liabilities		$ 2,187	$ 2,890
Not Designated as Hedging Instrument [Member] | Equity Index Put Options [Member]
Derivative [Line Items]
Liabilities		2,187	2,890
Notional Value	[1]	$ 28,494	$ 26,497
[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.

Derivative contracts - gains an

Derivative contracts - gains and losses (Detail) - Finance and Financial Products [Member] - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Derivative Instruments, Gain (Loss) [Line Items]
Derivative gains/losses	$ 308	$ 458	$ 703	$ (332)
Not Designated as Hedging Instrument [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivative gains/losses	308	458	703	(332)
Not Designated as Hedging Instrument [Member] | Equity Index Put Options [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivative gains/losses	$ 308	$ 458	$ 703	(421)
Not Designated as Hedging Instrument [Member] | Credit Default [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivative gains/losses				$ 89

Derivative contracts - Narrativ

Derivative contracts - Narrative (Detail) - USD ($)	1 Months Ended	9 Months Ended
	Jul. 31, 2016	Sep. 30, 2017	Dec. 31, 2016
Finance and Financial Products [Member]
Derivative [Line Items]
Liabilities		$ 2,187,000,000	$ 2,890,000,000
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
Finance and Financial Products [Member] | Not Designated as Hedging Instrument [Member] | Equity Index Put Options [Member]
Derivative [Line Items]
Premiums received at contract inception dates		4,200,000,000
Aggregate intrinsic value of equity index put option contracts		$ 640,000,000	1,000,000,000
Weighted average remaining life of derivative contracts		3 years 2 months 12 days
Liabilities		$ 2,187,000,000	2,890,000,000
Maximum [Member] | Finance and Financial Products [Member] | Not Designated as Hedging Instrument [Member] | Equity Index Put Options [Member]
Derivative [Line Items]
Derivative inception month and year		2008-03
Derivative maturity month and year		2026-01
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
Credit Default [Member] | Finance and Financial Products [Member] | Not Designated as Hedging Instrument [Member]
Derivative [Line Items]
Payment upon termination of contract	$ 195,000,000
Other Assets [Member] | Utilities and Energy [Member] | Not Designated as Hedging Instrument [Member]
Derivative [Line Items]
Assets		$ 136,000,000	142,000,000
Accounts Payable, Accruals and Other Liabilities [Member] | Utilities and Energy [Member] | Not Designated as Hedging Instrument [Member]
Derivative [Line Items]
Liabilities		$ 131,000,000	$ 145,000,000

Supplemental cash flow inform79

Supplemental cash flow information (Detail) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Supplemental Cash Flow Information [Line Items]
Cash paid during the period for income taxes	$ 1,774	$ 2,237
Liabilities assumed in connection with business acquisitions	685	17,319
Equity securities exchanged in connection with business acquisition		4,239
Equity securities surrendered in connection with warrant exercise	4,965
Insurance and Other [Member]
Supplemental Cash Flow Information [Line Items]
Cash paid during the period for interest	747	499
Railroad, Utilities and Energy [Member]
Supplemental Cash Flow Information [Line Items]
Cash paid during the period for interest	2,111	2,130
Finance and Financial Products [Member]
Supplemental Cash Flow Information [Line Items]
Cash paid during the period for interest	$ 296	$ 263

Unpaid losses and loss adjust80

Unpaid losses and loss adjustment expenses - Reconciliation of changes in claim liabilities (Detail) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Unpaid losses and loss adjustment expenses:
Gross liabilities at beginning of period	$ 76,918	$ 73,144
Reinsurance recoverable and deferred charges at beginning of period	(11,385)	(10,994)
Net balance at beginning of period	65,533	62,150
Incurred losses and loss adjustment expenses with respect to:
Current accident year events	28,632	22,737
Prior accident years' events	(510)	(1,453)
Retroactive reinsurance and discount accretion	11,328	1,041
Total incurred losses and loss adjustment expenses	39,450	22,325
Paid losses and loss adjustment expenses with respect to:
Current accident year events	(11,539)	(10,202)
Prior accident years' events	(9,973)	(8,761)
Retroactive reinsurance	(762)	(857)
Total payments	(22,274)	(19,820)
Foreign currency translation adjustment	603	(158)
Net balance at end of period	83,312	64,497
Reinsurance recoverable and deferred charges at end of period	16,826	10,972
Gross liabilities at end of period	$ 100,138	$ 75,469

Unpaid losses and loss adjust81

Unpaid losses and loss adjustment expenses - Narrative (Detail) - USD ($)	Feb. 02, 2017	Sep. 30, 2017	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016	Dec. 31, 2015
Liability for Claims and Claims Adjustment Expense [Line Items]
Incurred losses and loss adjustment expenses with respect to current accident year events			$ 28,632,000,000	$ 22,737,000,000
Incurred losses and loss adjustment expenses for (reductions of) prior years' accident events			(510,000,000)	(1,453,000,000)
Losses and loss adjustment expenses			11,328,000,000	1,041,000,000
Liability for unpaid losses and loss adjustment expenses		$ 100,138,000,000	100,138,000,000	75,469,000,000	$ 76,918,000,000	$ 73,144,000,000
Hurricanes Harvey, Irma and Maria and an Earthquake in Mexico [Member]
Liability for Claims and Claims Adjustment Expense [Line Items]
Incurred losses and loss adjustment expenses with respect to current accident year events		$ 3,000,000,000
Primary Insurance [Member]
Liability for Claims and Claims Adjustment Expense [Line Items]
Incurred losses and loss adjustment expenses for (reductions of) prior years' accident events			$ (569,000,000)	(756,000,000)
Reinsurance Operations [Member]
Liability for Claims and Claims Adjustment Expense [Line Items]
Incurred losses and loss adjustment expenses for (reductions of) prior years' accident events				$ (697,000,000)
NICO [Member] | AIG [Member] | Retroactive Reinsurance Agreement [Member]
Liability for Claims and Claims Adjustment Expense [Line Items]
Reinsurance cash consideration	$ 10,200,000,000
Percentage of losses and allocated loss adjustment expenses reinsured in excess of retained amount	80.00%
Losses and allocated loss adjustment expenses retained amount	$ 25,000,000,000
Premiums earned	10,200,000,000
Losses and loss adjustment expenses	10,200,000,000
Liability for unpaid losses and loss adjustment expenses	16,400,000,000
Deferred charges reinsurance assumed	6,200,000,000
NICO [Member] | AIG [Member] | Retroactive Reinsurance Agreement [Member] | Maximum [Member]
Liability for Claims and Claims Adjustment Expense [Line Items]
Losses and allocated loss adjustment expenses reinsured in excess of retained amount	$ 25,000,000,000

Notes payable and other borro82

Notes payable and other borrowings (Detail) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Railroad, Utilities and Energy [Member]
Debt Instrument [Line Items]
Notes payable and other borrowings	$ 61,147	$ 59,085
Railroad, Utilities and Energy [Member] | Subsidiaries [Member] | Berkshire Hathaway Energy [Member]
Debt Instrument [Line Items]
Weighted average interest rate, percentage	5.40%
Senior unsecured debt	$ 7,421	7,818
Railroad, Utilities and Energy [Member] | Subsidiaries [Member] | Berkshire Hathaway Energy [Member] | Minimum [Member]
Debt Instrument [Line Items]
Debt maturity year	2,018
Railroad, Utilities and Energy [Member] | Subsidiaries [Member] | Berkshire Hathaway Energy [Member] | Maximum [Member]
Debt Instrument [Line Items]
Debt maturity year	2,045
Railroad, Utilities and Energy [Member] | Subsidiaries [Member] | Berkshire Hathaway Energy Subsidiaries [Member]
Debt Instrument [Line Items]
Notes payable and other borrowings	$ 31,195	29,223
Weighted average interest rate, percentage	4.60%
Railroad, Utilities and Energy [Member] | Subsidiaries [Member] | Berkshire Hathaway Energy Subsidiaries [Member] | Minimum [Member]
Debt Instrument [Line Items]
Debt maturity year	2,017
Railroad, Utilities and Energy [Member] | Subsidiaries [Member] | Berkshire Hathaway Energy Subsidiaries [Member] | Maximum [Member]
Debt Instrument [Line Items]
Debt maturity year	2,064
Railroad, Utilities and Energy [Member] | Subsidiaries [Member] | BNSF [Member]
Debt Instrument [Line Items]
Notes payable and other borrowings	$ 22,531	22,044
Weighted average interest rate, percentage	4.80%
Railroad, Utilities and Energy [Member] | Subsidiaries [Member] | BNSF [Member] | Minimum [Member]
Debt Instrument [Line Items]
Debt maturity year	2,017
Railroad, Utilities and Energy [Member] | Subsidiaries [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	$ 13,081	15,384
Finance and Financial Products [Member] | Subsidiaries [Member] | Berkshire Hathaway Finance Corporation [Member]
Debt Instrument [Line Items]
Notes payable and other borrowings	$ 12,925	14,423
Weighted average interest rate, percentage	2.80%
Finance and Financial Products [Member] | Subsidiaries [Member] | Berkshire Hathaway Finance Corporation [Member] | Minimum [Member]
Debt Instrument [Line Items]
Debt maturity year	2,018
Finance and Financial Products [Member] | Subsidiaries [Member] | Berkshire Hathaway Finance Corporation [Member] | Maximum [Member]
Debt Instrument [Line Items]
Debt maturity year	2,043
Finance and Financial Products [Member] | Subsidiaries [Member] | Other Subsidiaries [Member]
Debt Instrument [Line Items]
Notes payable and other borrowings	$ 156	961
Weighted average interest rate, percentage	4.50%
Finance and Financial Products [Member] | Subsidiaries [Member] | Other Subsidiaries [Member] | Minimum [Member]
Debt Instrument [Line Items]
Debt maturity year	2,017
Finance and Financial Products [Member] | Subsidiaries [Member] | Other Subsidiaries [Member] | Maximum [Member]
Debt Instrument [Line Items]
Debt maturity year	2,028
Insurance and Other [Member]
Debt Instrument [Line Items]
Notes payable and other borrowings	$ 27,262	27,175
Insurance and Other [Member] | Subsidiaries [Member]
Debt Instrument [Line Items]
Short-term borrowings	1,819	2,094
Other borrowings	$ 6,797	7,378
Short-term debt, weighted average interest rate	2.90%
Weighted average interest rate, percentage	3.60%
Insurance and Other [Member] | Subsidiaries [Member] | Minimum [Member]
Debt Instrument [Line Items]
Debt maturity year	2,017
Insurance and Other [Member] | Subsidiaries [Member] | Maximum [Member]
Debt Instrument [Line Items]
Debt maturity year	2,045
Insurance and Other [Member] | Berkshire Hathaway Inc. (Parent) [Member] | U.S. Dollar Denominated [Member]
Debt Instrument [Line Items]
Notes payable and other borrowings	$ 10,614	11,709
Weighted average interest rate, percentage	2.80%
Insurance and Other [Member] | Berkshire Hathaway Inc. (Parent) [Member] | Euro Denominated [Member]
Debt Instrument [Line Items]
Notes payable and other borrowings	$ 8,032	$ 5,994
Weighted average interest rate, percentage	1.10%
Insurance and Other [Member] | Berkshire Hathaway Inc. (Parent) [Member] | Minimum [Member] | U.S. Dollar Denominated [Member]
Debt Instrument [Line Items]
Debt maturity year	2,017
Insurance and Other [Member] | Berkshire Hathaway Inc. (Parent) [Member] | Minimum [Member] | Euro Denominated [Member]
Debt Instrument [Line Items]
Debt maturity year	2,020
Insurance and Other [Member] | Berkshire Hathaway Inc. (Parent) [Member] | Maximum [Member] | U.S. Dollar Denominated [Member]
Debt Instrument [Line Items]
Debt maturity year	2,047
Insurance and Other [Member] | Berkshire Hathaway Inc. (Parent) [Member] | Maximum [Member] | Euro Denominated [Member]
Debt Instrument [Line Items]
Debt maturity year	2,035

Notes payable and other borro83

Notes payable and other borrowings - Narrative (Detail) € in Millions, $ in Millions	1 Months Ended		3 Months Ended	9 Months Ended
	May 31, 2017USD ($)	Jan. 31, 2017USD ($)	Sep. 30, 2017USD ($)	Sep. 30, 2017USD ($)	Mar. 31, 2017USD ($)	Jan. 31, 2017EUR (€)	Jan. 31, 2017USD ($)
Berkshire Hathaway Inc. (Parent) [Member] | Senior Unsecured Notes [Member]
Debt Instrument [Line Items]
Principal amount of debt issued | €						€ 1,100
Berkshire Hathaway Inc. (Parent) [Member] | Senior Unsecured Notes [Member] | Notes Due 2021 at 0.25% [Member]
Debt Instrument [Line Items]
Principal amount of debt issued | €						€ 550
Debt instrument, interest rate, stated percentage						0.25%	0.25%
Berkshire Hathaway Inc. (Parent) [Member] | Senior Unsecured Notes [Member] | Notes Due 2023 at 0.625% [Member]
Debt Instrument [Line Items]
Principal amount of debt issued | €						€ 550
Debt instrument, interest rate, stated percentage						0.625%	0.625%
Berkshire Hathaway Inc. (Parent) [Member] | Senior Notes [Member]
Debt Instrument [Line Items]
Repayments of borrowings		$ 1,100
Berkshire Hathaway Inc. (Parent) [Member] | Interest Expense [Member] | Euro Denominated [Member] | Senior Notes [Member]
Debt Instrument [Line Items]
Revaluation attributable to changes in foreign currency exchange rates			$ 263	$ 860
Railroad, Utilities and Energy [Member] | Subsidiaries [Member] | Berkshire Hathaway Energy Company and Subsidiaries [Member] | Debt Due 2027 to 2057 [Member]
Debt Instrument [Line Items]
Principal amount of debt issued			$ 1,700	$ 1,700
Weighted average interest rate, percentage			3.40%	3.40%
Railroad, Utilities and Energy [Member] | Subsidiaries [Member] | BNSF [Member]
Debt Instrument [Line Items]
Weighted average interest rate, percentage			4.80%	4.80%
Railroad, Utilities and Energy [Member] | Subsidiaries [Member] | BNSF [Member] | Senior Unsecured Debentures [Member]
Debt Instrument [Line Items]
Principal amount of debt issued					$ 1,250
Repayments of borrowings	$ 650
Railroad, Utilities and Energy [Member] | Subsidiaries [Member] | BNSF [Member] | Senior Unsecured Debentures [Member] | Debentures Due 2027 at 3.25% [Member]
Debt Instrument [Line Items]
Principal amount of debt issued					$ 500
Debt instrument, interest rate, stated percentage					3.25%
Railroad, Utilities and Energy [Member] | Subsidiaries [Member] | BNSF [Member] | Senior Unsecured Debentures [Member] | Debentures Due 2047 at 4.125% [Member]
Debt Instrument [Line Items]
Principal amount of debt issued					$ 750
Debt instrument, interest rate, stated percentage					4.125%
Finance and Financial Products [Member] | Subsidiaries [Member] | Berkshire Hathaway Finance Corporation [Member]
Debt Instrument [Line Items]
Weighted average interest rate, percentage			2.80%	2.80%
Finance and Financial Products [Member] | Subsidiaries [Member] | Berkshire Hathaway Finance Corporation [Member] | Senior Notes [Member]
Debt Instrument [Line Items]
Principal amount of debt issued							$ 1,300
Repayments of borrowings				$ 2,800
Finance and Financial Products [Member] | Subsidiaries [Member] | Berkshire Hathaway Finance Corporation [Member] | Senior Notes [Member] | Notes Due 2019, Floating Rate [Member]
Debt Instrument [Line Items]
Principal amount of debt issued							950
Finance and Financial Products [Member] | Subsidiaries [Member] | Berkshire Hathaway Finance Corporation [Member] | Senior Notes [Member] | Notes Due 2020, Floating Rate [Member]
Debt Instrument [Line Items]
Principal amount of debt issued							$ 350

Notes payable and other borro84

Notes payable and other borrowings - Credit agreements - Narrative (Detail) $ in Billions	Sep. 30, 2017USD ($)
Line of Credit and Commercial Paper Facilities [Member] | Subsidiaries [Member]
Line of Credit Facility [Line Items]
Unused lines of credit available	$ 9.2
Line of Credit and Commercial Paper Facilities [Member] | Subsidiaries [Member] | Berkshire Hathaway Energy Company and Subsidiaries [Member]
Line of Credit Facility [Line Items]
Unused lines of credit available	5.5
Subsidiaries Excluding Berkshire Hathaway Finance Corporation [Member] | Berkshire Hathaway Inc. (Parent) [Member]
Line of Credit Facility [Line Items]
Guarantee obligation	$ 2.1

Fair value measurements - Finan

Fair value measurements - Financial assets and liabilities (Detail) - USD ($) $ in Millions		Sep. 30, 2017		Dec. 31, 2016
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities		$ 22,256		$ 23,465
Investments in equity securities		157,650	[1]	122,032	[2]
Railroad, Utilities and Energy [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Notes payable and other borrowings - carrying value		61,147		59,085
Insurance and Other [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities		22,228		23,432
Investments in equity securities		151,639		120,471
Investment in Kraft Heinz common stock - carrying value		15,695		15,345
Investment in Kraft Heinz common stock - fair value		25,238		28,418
Other investments		3,303		14,364
Notes payable and other borrowings - carrying value		27,262		27,175
Finance and Financial Products [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans and finance receivables - carrying value		13,593		13,300
Derivative contract liabilities		2,187		2,890
Notes payable and other borrowings - carrying value		13,081		15,384
Significant Unobservable Inputs (Level 3) [Member] | Equity Index Put Options [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative contract liabilities		2,187
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]	2,087		1,186
Other Assets [Member] | Finance and Financial Products [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities	[3]	28		33
Investments in equity securities	[3]	3,924		375
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		4,321		4,527
States, municipalities and political subdivisions [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities		1,038		1,216
Foreign governments [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities		8,765		9,001
Corporate bonds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities		7,149		7,604
Mortgage-backed securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities		983		1,117
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		157,641		122,031
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		9
Other investments		3,311
Loans and finance receivables - fair value		17		13
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		68,881		65,774
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		28,093		27,712
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		13,577		15,469
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
Other investments				17,256
Loans and finance receivables - fair value		13,869		13,704
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		1		356
Fair Value, Measurements, Recurring [Member] | Significant Unobservable Inputs (Level 3) [Member] | Equity Index Put Options [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative contract liabilities		2,187		2,890
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]	1		5
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]	19		43
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]	116		94
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]	1		3
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]	113		114
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]	17		28
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		25,238		28,418
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		2,752		3,099
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		1,569		1,428
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		1,038		1,216
Fair Value, Measurements, Recurring [Member] | Foreign governments [Member] | Quoted Prices (Level 1) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities		6,849		7,237
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		1,916		1,764
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		7,142		7,540
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		7		64
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		983		1,117
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		157,650		122,032
Other investments		3,311		17,256
Loans and finance receivables - carrying value		13,593		13,300
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		61,147		59,085
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		27,262		27,175
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		13,081		15,384
Fair Value, Measurements, Recurring [Member] | Carrying Value [Member] | Equity Index Put Options [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative contract liabilities		2,187		2,890
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]	136		142
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]	131		145
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		15,695		15,345
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		4,321		4,527
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		1,038		1,216
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		8,765		9,001
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		7,149		7,604
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		983		1,117
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		157,650		122,032
Other investments		3,311		17,256
Loans and finance receivables - fair value		13,886		13,717
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		68,881		65,774
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		28,093		27,712
Fair Value, Measurements, Recurring [Member] | Fair Value [Member] | Finance and Financial Products [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Notes payable and other borrowings - fair value		13,578		15,825
Fair Value, Measurements, Recurring [Member] | Fair Value [Member] | Equity Index Put Options [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative contract liabilities		2,187		2,890
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]	136		142
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]	131		145
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		25,238		28,418
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		4,321		4,527
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		1,038		1,216
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		8,765		9,001
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		7,149		7,604
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		$ 983		$ 1,117
[1]	Approximately 62% of the aggregate fair value was concentrated in the equity securities of five companies: American Express Company - $13.7 billion, Apple Inc. - $21.3 billion, Bank of America Corporation - $17.7 billion, The Coca-Cola Company - $18.0 billion and Wells Fargo & Company - $26.9 billion.
[2]	Approximately 62% of the aggregate fair value was concentrated in the equity securities of five companies: American Express Company - $11.2 billion, Apple Inc. - $7.1 billion, The Coca-Cola Company - $16.6 billion, International Business Machines Corporation - $13.5 billion and Wells Fargo & Company - $27.6 billion.
[3]	Included in other assets.
[4]	Assets are included in other assets and liabilities are included in accounts payable, accruals and other liabilities.

Fair value measurements - Signi

Fair value measurements - Significant unobservable inputs (Detail) - Significant Unobservable Inputs (Level 3) [Member] - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Fair Value Measurements Significant Unobservable Inputs [Line Items]
Net derivative contract liabilities - Beginning Balance	$ (2,824)	$ (3,785)
Net derivative contract liabilities - Gains (losses) included in earnings	822	(221)
Net derivative contract liabilities - Gains (losses) included in other comprehensive income	(3)	(2)
Net derivative contract liabilities - Gains (losses) included in regulatory assets and liabilities	(5)	(12)
Net derivative contract liabilities - Acquisitions, dispositions and settlements	(78)	(81)
Net derivative contract liabilities - Transfers into/out of Level 3		195
Net derivative contract liabilities - Ending Balance	(2,088)	(3,906)
Fixed Maturities [Member]
Fair Value Measurements Significant Unobservable Inputs [Line Items]
Beginning Balance	64	100
Gains (losses) included in other comprehensive income	1	3
Acquisitions, dispositions and settlements	(58)	5
Transfers into/out of Level 3		(1)
Ending Balance	7	107
Equity Securities and Other Investments [Member]
Fair Value Measurements Significant Unobservable Inputs [Line Items]
Beginning Balance	17,257	21,403
Gains (losses) included in earnings		2,409
Gains (losses) included in other comprehensive income	1,156	(2,233)
Acquisitions, dispositions and settlements		(4,461)
Net derivative contract liabilities - Transfers into/out of Level 3	$ (18,413)
Ending Balance		$ 17,118

Fair value measurements - Other

Fair value measurements - Other information (Detail) - Significant Unobservable Inputs (Level 3) [Member] - Equity Index Put Options [Member] $ in Millions	9 Months Ended
	Sep. 30, 2017USD ($)
Fair Value Inputs, Liabilities, Quantitative Information [Line Items]
Derivative contract liabilities, fair value	$ 2,187
Principal valuation techniques	Option pricing model
Unobservable inputs, volatility, weighted average	18.00%

Common stock (Detail)

Common stock (Detail) - shares	9 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Class A [Member]
Class of Stock [Line Items]
Shares issued	766,364	788,058
Treasury shares	(11,680)	(11,680)
Shares outstanding	754,684	776,378
Conversions of Class A common stock to Class B common stock and exercises of replacement stock options issued in a business acquisition	(21,694)
Class B [Member]
Class of Stock [Line Items]
Shares issued	1,336,458,340	1,303,323,927
Treasury shares	(1,409,762)	(1,409,762)
Shares outstanding	1,335,048,578	1,301,914,165
Conversions of Class A common stock to Class B common stock and exercises of replacement stock options issued in a business acquisition	33,134,413

Common stock (Parenthetical) (D

Common stock (Parenthetical) (Detail)	Sep. 30, 2017$ / 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)	9 Months Ended
	Sep. 30, 2017USD ($)Voteshares	Dec. 31, 2016shares
Class of Stock [Line Items]
Preferred Stock, shares authorized	1,000,000
Preferred Stock, shares issued	0
Class B [Member]
Class of Stock [Line Items]
Ratio of net earnings per equivalent common share and dividend and distribution rights of Class B shares to Class A shares	0.000667
Number of votes entitled per share, number | Vote	0.0001
Number of shares of Class B stock obtainable from converting one Class A share	1,500
Class A [Member]
Class of Stock [Line Items]
Number of votes entitled per share, number | Vote	1
Class A equivalent shares outstanding	1,644,716	1,644,321
Common Stock Repurchase Program [Member]
Class of Stock [Line Items]
Shares repurchase, authorization description	Berkshire’s Board of Directors (“Berkshire’s Board”) has approved a common stock repurchase program under which Berkshire may repurchase its Class A and Class B shares at prices no higher than a 20% premium over the book value of the shares.
Minimum cash, cash equivalents and U.S. Treasury Bills threshold after repurchase of common stock shares, amount | $	$ 20,000,000,000

Accumulated other comprehensi91

Accumulated other comprehensive income (Detail) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	$ 286,359	$ 258,627
Ending Balance	311,852	272,615
Unrealized appreciation of investments, net [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	43,176	38,598
Other comprehensive income, net before reclassifications	11,734	(912)
Reclassifications from accumulated other comprehensive income into net earnings	(803)	(3,188)
Ending Balance	54,107	34,498
Foreign currency translation [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	(5,268)	(3,856)
Other comprehensive income, net before reclassifications	1,946	(101)
Ending Balance	(3,322)	(3,957)
Prior service and actuarial gains/losses of defined benefit pension plans [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	(593)	(762)
Other comprehensive income, net before reclassifications	(90)	(39)
Reclassifications from accumulated other comprehensive income into net earnings	61	59
Ending Balance	(622)	(742)
Other AOCI transactions [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	(17)	2
Other comprehensive income, net before reclassifications	19	(26)
Reclassifications from accumulated other comprehensive income into net earnings	18	23
Ending Balance	20	(1)
Accumulated other comprehensive income [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	37,298	33,982
Other comprehensive income, net before reclassifications	13,609	(1,078)
Reclassifications from accumulated other comprehensive income into net earnings	(724)	(3,106)
Ending Balance	$ 50,183	$ 29,798

Accumulated other comprehensi92

Accumulated other comprehensive income - Reclassified Amounts (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Investment gains/losses	$ (657)	$ (3,150)	$ (1,262)	$ (5,643)
Unrealized appreciation of investments, net [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Reclassifications before income taxes			(1,235)	(4,904)
Applicable income taxes			(432)	(1,716)
Total reclassifications into net earnings			(803)	(3,188)
Unrealized appreciation of investments, net [Member] | Reclassification out of Accumulated Other Comprehensive Income [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Investment gains/losses			(1,235)	(4,904)
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			82	79
Applicable income taxes			21	20
Total reclassifications into net earnings			61	59
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			82	79
Other AOCI transactions [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Reclassifications before income taxes			32	41
Applicable income taxes			14	18
Total reclassifications into net earnings			18	23
Other AOCI transactions [Member] | Reclassification out of Accumulated Other Comprehensive Income [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Other			32	41
Accumulated other comprehensive income [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Reclassifications before income taxes			(1,121)	(4,784)
Applicable income taxes			(397)	(1,678)
Total reclassifications into net earnings			(724)	(3,106)
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			(1,235)	(4,904)
Other			$ 114	$ 120

Contingencies and Commitments -

Contingencies and Commitments - Narrative (Detail)	Oct. 03, 2017USD ($)EmployeeLocation	Jul. 07, 2017USD ($)	Sep. 30, 2016USD ($)	Sep. 30, 2017USD ($)	Jun. 30, 2017USD ($)
NICO [Member] | Purchase Agreement [Member] | Medical Liability Mutual Insurance Company [Member]
Contingencies and Commitments [Line Items]
Statutory assets					$ 5,500,000,000
Statutory policyholders' surplus					$ 2,100,000,000
Acquisition price in addition to tangible book value of acquiree			$ 100,000,000
Berkadia Commercial Mortgage (investee) [Member]
Contingencies and Commitments [Line Items]
Voting interest in investee				50.00%
Berkadia Commercial Mortgage (investee) [Member] | Commercial Paper [Member]
Contingencies and Commitments [Line Items]
Maximum outstanding balance of commercial paper borrowings				$ 1,500,000,000
Leucadia National Corporation (venture partner) [Member] | Berkadia Commercial Mortgage (investee) [Member]
Contingencies and Commitments [Line Items]
Voting interest in investee				50.00%
Leucadia National Corporation (venture partner) [Member] | Berkadia Commercial Mortgage (investee) [Member] | Insurance Group [Member]
Contingencies and Commitments [Line Items]
Reimbursement rate from joint venture partner of Company's surety bond claim losses				50.00%
Energy Future Holdings Corp. [Member] | Berkshire Hathaway Energy [Member] | Purchase Agreement [Member] | Oncor Electric Delivery Company LLC [Member]
Contingencies and Commitments [Line Items]
Percentage of outstanding equity interests to be acquired		80.03%
Consideration for business acquisition		$ 9,000,000,000
Agreement termination, description				In August 2017, the agreement to acquire Oncor was terminated by EFH.
Subsequent Event [Member] | Investment Agreement and Equity Purchase Agreement [Member] | Pilot Travel Centers LLC, , d/b/a Pilot Flying J [Member]
Contingencies and Commitments [Line Items]
Number of locations | Location	750
Annual revenues	$ 20,000,000,000
Subsequent Event [Member] | Haslam Family [Member] | Investment Agreement and Equity Purchase Agreement [Member] | Pilot Travel Centers LLC, , d/b/a Pilot Flying J [Member]
Contingencies and Commitments [Line Items]
Majority ownership percentage	50.10%
Subsequent Event [Member] | Haslam Family [Member] | Agreement to Acquire Additional Interest in 2023 [Member] | Pilot Travel Centers LLC, , d/b/a Pilot Flying J [Member]
Contingencies and Commitments [Line Items]
Ownership percentage	20.00%
Subsequent Event [Member] | Third Party [Member] | Investment Agreement and Equity Purchase Agreement [Member] | Pilot Travel Centers LLC, , d/b/a Pilot Flying J [Member]
Contingencies and Commitments [Line Items]
Ownership percentage	11.30%
Subsequent Event [Member] | Minimum [Member] | Investment Agreement and Equity Purchase Agreement [Member] | Pilot Travel Centers LLC, , d/b/a Pilot Flying J [Member]
Contingencies and Commitments [Line Items]
Number of team members | Employee	27,000
Subsequent Event [Member] | Berkshire Hathaway Inc. (Parent) [Member] | Investment Agreement and Equity Purchase Agreement [Member] | Pilot Travel Centers LLC, , d/b/a Pilot Flying J [Member]
Contingencies and Commitments [Line Items]
Ownership percentage	38.60%
Subsequent Event [Member] | Berkshire Hathaway Inc. (Parent) [Member] | Agreement to Acquire Additional Interest in 2023 [Member] | Pilot Travel Centers LLC, , d/b/a Pilot Flying J [Member]
Contingencies and Commitments [Line Items]
Percentage of additional interest to be acquired	41.40%

Business segment data - Revenue

Business segment data - Revenues by segment (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Segment Reporting Information [Line Items]
Revenues	$ 60,525	$ 58,843	$ 183,230	$ 165,260
Operating Businesses [Member]
Segment Reporting Information [Line Items]
Revenues	59,612	55,418	181,521	160,091
Operating Businesses [Member] | Insurance Group [Member]
Segment Reporting Information [Line Items]
Interest, dividend and other investment income	1,248	1,043	3,664	3,428
Revenues	14,597	12,407	51,133	36,715
Operating Businesses [Member] | Insurance Group [Member] | GEICO [Member]
Segment Reporting Information [Line Items]
Premiums earned	7,543	6,474	21,632	18,771
Operating Businesses [Member] | Insurance Group [Member] | General Re [Member]
Segment Reporting Information [Line Items]
Premiums earned	1,630	1,389	4,599	4,168
Operating Businesses [Member] | Insurance Group [Member] | Berkshire Hathaway Reinsurance Group [Member]
Segment Reporting Information [Line Items]
Premiums earned	2,324	1,872	15,951	5,767
Operating Businesses [Member] | Insurance Group [Member] | Berkshire Hathaway Primary Group [Member]
Segment Reporting Information [Line Items]
Premiums earned	1,852	1,629	5,287	4,581
Operating Businesses [Member] | BNSF [Member]
Segment Reporting Information [Line Items]
Revenues	5,314	5,167	15,749	14,519
Operating Businesses [Member] | Berkshire Hathaway Energy [Member]
Segment Reporting Information [Line Items]
Revenues	5,370	5,198	14,250	13,615
Operating Businesses [Member] | Manufacturing Businesses [Member]
Segment Reporting Information [Line Items]
Revenues	12,819	12,082	37,654	34,837
Operating Businesses [Member] | McLane Company [Member]
Segment Reporting Information [Line Items]
Revenues	12,798	12,271	37,480	36,121
Operating Businesses [Member] | Service and Retailing Businesses [Member]
Segment Reporting Information [Line Items]
Revenues	6,527	6,331	19,170	18,607
Operating Businesses [Member] | Finance and Financial Products Reportable Segment [Member]
Segment Reporting Information [Line Items]
Revenues	2,187	1,962	6,085	5,677
Segment Reconciling Items [Member]
Segment Reporting Information [Line Items]
Investment and derivative gains/losses	965	3,608	1,965	5,311
Eliminations and Other [Member]
Segment Reporting Information [Line Items]
Revenues	$ (52)	$ (183)	$ (256)	$ (142)

Business segment data - Earning

Business segment data - Earnings before income taxes by segment (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Segment Reporting Information [Line Items]
Earnings before income taxes	$ 5,630	$ 10,525	$ 17,447	$ 24,353
Operating Businesses [Member]
Segment Reporting Information [Line Items]
Earnings before income taxes from operating businesses	5,077	7,370	16,758	19,612
Operating Businesses [Member] | Insurance Group [Member]
Segment Reporting Information [Line Items]
Earnings before income taxes from operating businesses	(963)	1,438	1,046	4,673
Operating Businesses [Member] | Insurance Group [Member] | Interest, Dividend and Other Investment Income [Member]
Segment Reporting Information [Line Items]
Earnings before income taxes from operating businesses	1,246	1,029	3,658	3,406
Operating Businesses [Member] | Insurance Group [Member] | GEICO [Member]
Segment Reporting Information [Line Items]
Earnings before income taxes from operating businesses	(416)	138	(122)	552
Operating Businesses [Member] | Insurance Group [Member] | General Re [Member]
Segment Reporting Information [Line Items]
Earnings before income taxes from operating businesses	(504)	100	(622)	144
Operating Businesses [Member] | Insurance Group [Member] | Berkshire Hathaway Reinsurance Group [Member]
Segment Reporting Information [Line Items]
Earnings before income taxes from operating businesses	(1,341)	(19)	(2,341)	86
Operating Businesses [Member] | Insurance Group [Member] | Berkshire Hathaway Primary Group [Member]
Segment Reporting Information [Line Items]
Earnings before income taxes from operating businesses	52	190	473	485
Operating Businesses [Member] | BNSF [Member]
Segment Reporting Information [Line Items]
Earnings before income taxes from operating businesses	1,710	1,633	4,592	4,129
Operating Businesses [Member] | Berkshire Hathaway Energy [Member]
Segment Reporting Information [Line Items]
Earnings before income taxes from operating businesses	1,262	1,246	2,547	2,481
Operating Businesses [Member] | Manufacturing Businesses [Member]
Segment Reporting Information [Line Items]
Earnings before income taxes from operating businesses	2,002	1,981	5,428	5,150
Operating Businesses [Member] | McLane Company [Member]
Segment Reporting Information [Line Items]
Earnings before income taxes from operating businesses	45	106	202	371
Operating Businesses [Member] | Service and Retailing Businesses [Member]
Segment Reporting Information [Line Items]
Earnings before income taxes from operating businesses	491	449	1,439	1,230
Operating Businesses [Member] | Finance and Financial Products Reportable Segment [Member]
Segment Reporting Information [Line Items]
Earnings before income taxes from operating businesses	530	517	1,504	1,578
Segment Reconciling Items [Member]
Segment Reporting Information [Line Items]
Investment and derivative gains/losses	965	3,608	1,965	5,311
Interest expense	(386)	(201)	(1,243)	(518)
Segment Reconciling Items [Member] | Kraft Heinz (previously Heinz Holding) [Member]
Segment Reporting Information [Line Items]
Income from Kraft Heinz	252	225	800	851
Eliminations and Other [Member]
Segment Reporting Information [Line Items]
Earnings before income taxes from operating businesses	$ (278)	$ (477)	$ (833)	$ (903)