Berkshire Hathaway (BRK-B) 10-Q 6 May 19 2019 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2019	Apr. 25, 2019
Document Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Mar. 31, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	Q1
Trading Symbol	BRKA
Entity Registrant Name	BERKSHIRE HATHAWAY INC.
Entity Central Index Key	0001067983
Current Fiscal Year End Date	--12-31
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Class A [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		723,114
Class B [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		1,368,243,498

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Millions		Mar. 31, 2019		Dec. 31, 2018
ASSETS
Investments in fixed maturity securities		$ 19,415		$ 19,898
Investments in equity securities		191,771	[1]	172,757	[2]
Loans and finance receivables		16,432		16,280
Inventories		19,454		19,069
Equipment held for lease		14,429		14,298
Goodwill		81,220		81,025
Deferred charges under retroactive reinsurance contracts		13,831		14,104
Total assets		738,724		707,794
LIABILITIES
Income taxes, principally deferred		56,852		51,375
Unpaid losses and loss adjustment expenses		69,535		68,458
Unpaid losses and loss adjustment expenses under retroactive reinsurance contracts		41,633		41,834
Total liabilities		366,133		355,294
Shareholders' equity:
Common stock		8		8
Capital in excess of par value		35,622		35,707
Accumulated other comprehensive income		(4,727)		(5,015)
Retained earnings		342,773		321,112
Treasury stock, at cost		(4,799)		(3,109)
Berkshire Hathaway shareholders' equity		368,877		348,703
Noncontrolling interests		3,714		3,797
Total shareholders' equity		372,591		352,500
Total liabilities and shareholders' equity		738,724		707,794
Insurance and Other [Member]
ASSETS
Cash and cash equivalents	[3]	22,487		27,749
Short-term investments in U.S. Treasury Bills		88,029		81,506
Investments in fixed maturity securities		19,415		19,898
Investments in equity securities		191,771		172,757
Equity method investments		17,308		17,325
Loans and finance receivables		16,432		16,280
Other receivables		33,710		31,564
Inventories		19,454		19,069
Property, plant and equipment		20,825		20,628
Equipment held for lease		14,429		14,298
Goodwill		56,449		56,323
Other intangible assets		31,266		31,499
Deferred charges under retroactive reinsurance contracts		13,831		14,104
Other		12,726		9,307
Total assets		558,132		532,307
LIABILITIES
Unpaid losses and loss adjustment expenses		69,535		68,458
Unpaid losses and loss adjustment expenses under retroactive reinsurance contracts		41,633		41,834
Unearned premiums		20,172		18,093
Life, annuity and health insurance benefits		18,918		18,632
Other policyholder liabilities		7,742		7,675
Accounts payable, accruals and other liabilities		25,164		25,776
Derivative contract liabilities		1,682		2,452
Aircraft repurchase liabilities and unearned lease revenues		5,071		4,593
Notes payable and other borrowings		33,847		34,975
Total liabilities		223,764		222,488
Railroad, Utilities and Energy [Member]
ASSETS
Cash and cash equivalents	[3]	3,652		2,612
Receivables		3,460		3,666
Property, plant and equipment		132,170		131,780
Goodwill		24,771		24,702
Regulatory assets		3,154		3,067
Other		13,385		9,660
Total assets		180,592		175,487
LIABILITIES
Accounts payable, accruals and other liabilities		14,643		11,410
Regulatory liabilities		7,528		7,506
Notes payable and other borrowings		63,346		62,515
Total liabilities		$ 85,517		$ 81,431
[1]	Approximately 68% of the aggregate fair value was concentrated in five companies (American Express Company - $16.6 billion; Apple Inc. - $48.5 billion; Bank of America Corporation - $25.4 billion; The Coca-Cola Company - $18.7 billion and Wells Fargo & Company - $20.9 billion).
[2]	Approximately 68% of the aggregate fair value was concentrated in five companies (American Express Company - $14.5 billion; Apple Inc. - $40.3 billion; Bank of America Corporation - $22.6 billion; The Coca-Cola Company - $18.9 billion and Wells Fargo & Company - $20.7 billion).
[3]	Cash and cash equivalents includes U.S. Treasury Bills with maturities of three months or less when purchased of $2.1 billion at March 31, 2019 and $3.9 billion at December 31, 2018.

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Billions	Mar. 31, 2019	Dec. 31, 2018
U.S. Treasury Bills [Member]
Cash equivalents	$ 2.1	$ 3.9

Consolidated Statements of Earn

Consolidated Statements of Earnings - USD ($) $ in Millions		3 Months Ended
		Mar. 31, 2019	Mar. 31, 2018
Revenues:
Sales and service revenues		$ 42,392	$ 41,509
Leasing revenues		1,436
Total revenues		60,678	58,473
Investment and derivative contract gains (losses):
Investment gains (losses)		19,552	(7,809)
Derivative contract gains (losses)		770	(206)
Investment and derivative gains/losses		20,322	(8,015)
Costs and expenses:
Total costs and expenses		53,521	52,382
Earnings (loss) before income taxes and equity method earnings (losses)		27,479	(1,924)
Equity method earnings		168	401
Earnings (loss) before income taxes		27,647	(1,523)
Income tax expense (benefit)		5,915	(452)
Net earnings (loss)		21,732	(1,071)
Earnings attributable to noncontrolling interests		71	67
Net earnings (loss) attributable to Berkshire Hathaway shareholders		$ 21,661	$ (1,138)
Equivalent Class A [Member]
Costs and expenses:
Net earnings (loss) per average equivalent share		$ 13,209	$ (692)
Average equivalent shares outstanding		1,639,821	1,644,958
Equivalent Class B [Member]
Costs and expenses:
Net earnings (loss) per average equivalent share	[1]	$ 8.81	$ (0.46)
Average equivalent shares outstanding		2,459,731,886	2,467,436,888
Insurance and Other [Member]
Revenues:
Insurance premiums earned		$ 14,319	$ 13,373
Sales and service revenues		32,409	31,882
Leasing revenues		1,436	1,434
Interest, dividend and other investment income		2,117	1,682
Total revenues		50,281	48,371
Costs and expenses:
Insurance losses and loss adjustment expenses		10,174	8,963
Life, annuity and health insurance benefits		904	1,287
Insurance underwriting expenses		2,756	2,604
Cost of sales and services		25,767	25,461
Cost of leasing		1,020	983
Selling, general and administrative expenses		4,432	4,708
Interest expense		262	265
Total costs and expenses		45,315	44,271
Freight Rail Transportation [Member]
Revenues:
Total revenues		5,725	5,590
Costs and expenses:
Expenses		3,982	3,852
Utilities and Energy [Member]
Revenues:
Sales and service revenues		3,825	3,679
Costs and expenses:
Cost of sales and other expenses		2,842	2,800
Railroad, Utilities and Energy [Member]
Revenues:
Service revenues and other income		847	833
Total revenues		10,397	10,102
Costs and expenses:
Other expenses		653	749
Interest expense		729	710
Total costs and expenses		$ 8,206	$ 8,111
[1]	Class B shares are economically equivalent to one-fifteen-hundredth of a Class A share. Accordingly, net earnings/loss per average equivalent Class B share outstanding is equal to one-fifteen-hundredth of the equivalent Class A amount. See Note 20.

Consolidated Statements of Ea_2

Consolidated Statements of Earnings (Parenthetical)	3 Months Ended
	Mar. 31, 2019
Class B [Member]
Economic equivalent of Class B share to Class A share	0.0667%

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Statement of Comprehensive Income [Abstract]
Net earnings (loss)	$ 21,732	$ (1,071)
Other comprehensive income:
Net change in unrealized appreciation of investments	117	(45)
Applicable income taxes	(27)	(2)
Reclassification of investment appreciation in net earnings	5	(221)
Applicable income taxes	(1)	46
Foreign currency translation	183	601
Applicable income taxes	(3)	(6)
Defined benefit pension plans	66	(24)
Applicable income taxes	(17)	17
Other, net	(13)	(31)
Other comprehensive income, net	310	335
Comprehensive income	22,042	(736)
Comprehensive income attributable to noncontrolling interests	93	75
Comprehensive income attributable to Berkshire Hathaway shareholders	$ 21,949	$ (811)

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, 2017	$ 351,954	$ 35,702	$ 58,571	$ 255,786	$ (1,763)	$ 3,658
Adoption of new accounting pronouncements	(71)		(61,375)	61,304
Net earnings (loss)	(1,071)			(1,138)		67
Other comprehensive income, net	335		327			8
Issuance (acquisition) of common stock	24	24
Transactions with noncontrolling interests	(119)	(37)				(82)
Ending Balance at Mar. 31, 2018	351,052	35,689	(2,477)	315,952	(1,763)	3,651
Beginning Balance at Dec. 31, 2018	352,500	35,715	(5,015)	321,112	(3,109)	3,797
Net earnings (loss)	21,732			21,661		71
Other comprehensive income, net	310		288			22
Issuance (acquisition) of common stock	(1,677)	13			(1,690)
Transactions with noncontrolling interests	(274)	(98)				(176)
Ending Balance at Mar. 31, 2019	$ 372,591	$ 35,630	$ (4,727)	$ 342,773	$ (4,799)	$ 3,714

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2019		Mar. 31, 2018
Cash flows from operating activities:
Net earnings (loss)	$ 21,732		$ (1,071)
Adjustments to reconcile net earnings (loss) to operating cash flows:
Investment (gains) losses	(19,552)		7,809
Depreciation and amortization	2,417		2,387
Other	(469)		(1)
Changes in operating assets and liabilities:
Losses and loss adjustment expenses	778		69
Deferred charges reinsurance assumed	273		271
Unearned premiums	2,054		2,352
Receivables and originated loans	(2,237)		(2,186)
Other assets	(990)		(881)
Other liabilities	(1,800)		(392)
Income taxes	5,371		(801)
Net cash flows from operating activities	7,577		7,556
Cash flows from investing activities:
Purchases of U.S. Treasury Bills and fixed maturity securities	(30,918)		(13,037)
Purchases of equity securities	(1,527)		(14,765)
Sales of U.S. Treasury Bills and fixed maturity securities	2,334		13,577
Redemptions and maturities of U.S. Treasury Bills and fixed maturity securities	21,114		35,088
Sales and redemptions of equity securities	2,063		4,240
Purchases of loans and finance receivables	(14)		(41)
Collections of loans and finance receivables	93		100
Acquisitions of businesses, net of cash acquired	(262)		(112)
Purchases of property, plant and equipment and equipment held for lease	(3,151)		(2,589)
Other	67		(153)
Net cash flows from investing activities	(10,201)		22,308
Cash flows from financing activities:
Changes in short term borrowings, net	(503)		(1,929)
Acquisition of treasury stock	(1,585)
Other	(289)		(102)
Net cash flows from financing activities	(1,678)		(3,794)
Effects of foreign currency exchange rate changes	15		92
Increase (decrease) in cash and cash equivalents and restricted cash	(4,287)		26,162
Cash and cash equivalents and restricted cash at beginning of year	30,811		32,212
Cash and cash equivalents and restricted cash at end of first quarter	26,524		58,374
Restricted cash, included in other assets at beginning of year	450		629
Restricted cash, included in other assets at end of first quarter	385		493
Insurance and Other [Member]
Cash flows from financing activities:
Proceeds from borrowings	1,996		37
Repayments of borrowings	(2,811)		(4,192)
Cash and cash equivalents at beginning of year	27,749	[1]	28,673
Cash and cash equivalents at end of first quarter	22,487	[1]	54,331
Railroad, Utilities and Energy [Member]
Cash flows from financing activities:
Proceeds from borrowings	2,945		3,613
Repayments of borrowings	(1,431)		(1,221)
Cash and cash equivalents at beginning of year	2,612	[1]	2,910
Cash and cash equivalents at end of first quarter	$ 3,652	[1]	$ 3,550
[1]	Cash and cash equivalents includes U.S. Treasury Bills with maturities of three months or less when purchased of $2.1 billion at March 31, 2019 and $3.9 billion at December 31, 2018.

General

General	3 Months Ended
	Mar. 31, 2019
Organization, Consolidation and Presentation of Financial Statements [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. In light of the size of our equity security investment portfolio, changes in market prices and the related changes in unrealized gains on equity securities will produce significant volatility in our interim and annual earnings. In addition, changes in the fair values of certain derivative contract liabilities and gains and losses from 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	3 Months Ended
	Mar. 31, 2019
Accounting Changes and Error Corrections [Abstract]
New Accounting Pronouncements	Note 2. New Accounting Pronouncements Berkshire adopted Accounting Standards Codification (“ASC”) 842 “Leases” on January 1, 2019. Most significantly, ASC 842 requires a lessee to recognize a liability to make lease payments and an asset with respect to its right to use the underlying asset for the lease term. Upon the adoption of ASC 842, we recognized operating lease assets of approximately $6.2 billion and lease liabilities of $5.9 billion. We also reduced other assets by approximately $300 million. Consequently, our consolidated assets and liabilities increased by approximately $5.9 billion. We are party to contracts where we lease property from others (“lessee” contracts) and where we lease property to others (“lessor” contracts). In adopting and applying ASC 842, we elected to use practical expedients, including but not limited to, not reassessing past lease and easement accounting, not separating lease components from non-lease Right-of-use non-cancellable On January 1, 2018, we adopted Accounting Standards Update (“ASU”) 2016-01 2018-02 2016-01, 2018-02 ASU 2016-01 ASU 2018-02 ASC 606 Total Increase (decrease): Accumulated other comprehensive income $ (61,459 ) $ 84 $ — $ (61,375 ) Retained earnings 61,459 (84 ) (70 ) 61,305 Shareholders’ equity — — (70 ) (70 ) With respect to ASU 2016-01, after-tax In adopting ASU 2018-02, In adopting ASC 606, we recorded increases to certain assets and other liabilities, with the cumulative net effect recorded to retained earnings. Prior to January 1, 2018, we recognized revenues from the sales of fractional ownership interests in aircraft over the term of the related management services agreements, as the transfers of the ownership interests were inseparable from the management services agreements. These agreements also include provisions that require us to repurchase the fractional interest at fair market value at contract termination or upon the customer’s request following the end of a minimum commitment period. ASC 606 provides that such contracts are subject to accounting guidance for lease contracts. The principal effects of this re-characterization 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, 2017-04 In August 2018, the FASB issued ASU 2018-12 2018-12 2018-12

Investments in fixed maturity s

Investments in fixed maturity securities	3 Months Ended
	Mar. 31, 2019
Investments, Debt and Equity Securities [Abstract]
Investments in fixed maturity securities	Note 3. Investments in fixed maturity securities Investments in fixed maturity securities as of March 31, 2019 and December 31, 2018 are summarized by type below (in millions). Amortized Unrealized Unrealized Losses Fair March 31, 2019 U.S. Treasury, U.S. government corporations and agencies $ 3,901 $ 29 $ (12 ) $ 3,918 States, municipalities and political subdivisions 145 6 — 151 Foreign governments 8,047 60 (16 ) 8,091 Corporate bonds 6,259 470 (5 ) 6,724 Mortgage-backed securities 470 63 (2 ) 531 $ 18,822 $ 628 $ (35 ) $ 19,415 December 31, 2018 U.S. Treasury, U.S. government corporations and agencies $ 4,223 $ 22 $ (22 ) $ 4,223 States, municipalities and political subdivisions 182 7 — 189 Foreign governments 7,480 50 (28 ) 7,502 Corporate bonds 7,055 408 (23 ) 7,440 Mortgage-backed securities 487 59 (2 ) 544 $ 19,427 $ 546 $ (75 ) $ 19,898 Investments in foreign governments include securities issued by national and provincial government entities as well as instruments that are unconditionally guaranteed by such entities. As of March 31, 2019, approximately 88% of our foreign government holdings were rated AA or higher by at least one of the major rating agencies. The amortized cost and estimated fair value of fixed maturity securities at March 31, 2019 are summarized below by contractual maturity dates. Amounts are in millions. Actual maturities may differ from contractual maturities due to early call or prepayment rights held by issuers. Due in one Due after one Due after five Due after Mortgage-backed Total Amortized cost $ 7,198 $ 10,331 $ 364 $ 459 $ 470 $ 18,822 Fair value 7,242 10,443 410 789 531 19,415

Investments in equity securitie

Investments in equity securities	3 Months Ended
	Mar. 31, 2019
Investments, Debt and Equity Securities [Abstract]
Investments in equity securities	Note 4. Investments in equity securities Investments in equity securities as of March 31, 2019 and December 31, 2018 are summarized based on the primary industry of the investee in the table below (in millions). Cost Basis Net Fair March 31, 2019 Banks, insurance and finance $ 44,710 $ 46,029 $ 90,739 Consumer products 38,909 31,232 70,141 Commercial, industrial and other 19,280 11,611 30,891 $ 102,899 $ 88,872 $ 191,771 * Approximately 68% of the aggregate fair value was concentrated in five companies (American Express Company – $16.6 billion; Apple Inc. – $48.5 billion; Bank of America Corporation – $25.4 billion; The Coca-Cola Company – $18.7 billion and Wells Fargo & Company – $20.9 billion). Cost Basis Net Fair December 31, 2018 Banks, insurance and finance $ 44,332 $ 38,260 $ 82,592 Consumer products 38,783 22,838 61,621 Commercial, industrial and other 19,752 8,792 28,544 $ 102,867 $ 69,890 $ 172,757 * Approximately 68% of the aggregate fair value was concentrated in five companies (American Express Company – $14.5 billion; Apple Inc. – $40.3 billion; Bank of America Corporation – $22.6 billion; The Coca-Cola Company – $18.9 billion and Wells Fargo & Company – $20.7 billion).

Equity method investments

Equity method investments	3 Months Ended
	Mar. 31, 2019
Equity Method Investments and Joint Ventures [Abstract]
Equity method investments	Note 5. Equity method investments Berkshire and its subsidiaries hold investments in certain businesses that are accounted for pursuant to the equity method. Currently, the most significant of these is our investment in the common stock of The Kraft Heinz Company (“Kraft Heinz”). 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. Berkshire currently owns 325,442,152 shares of Kraft Heinz common stock representing 26.7% of the outstanding shares. Shares of Kraft Heinz common stock are publicly-traded and the fair value of our investment was approximately $10.6 billion at March 31, 2019 and $14.0 billion at December 31, 2018. The carrying value of our investment was approximately $13.7 billion at March 31, 2019 and $13.8 billion at December 31, 2018. As of May 3, 2019, Kraft Heinz has not filed its 2018 Form 10-K Summarized unaudited financial information of Kraft Heinz as of December 29, 2018 and for the first quarter of 2018 follows (in millions). December 29, Assets $ 103,627 Liabilities 51,721 First Quarter 2018 Sales $ 6,304 Net earnings attributable to Kraft Heinz common shareholders $ 993 Other investments accounted for pursuant to the equity method include our investments in Berkadia Commercial Mortgage LLC (“Berkadia”), Pilot Travel Centers LLC, d/b/a Pilot Flying J (“Pilot Flying J”), and Electric Transmission Texas, LLC (“ETT”). The carrying value of our investments in these entities was approximately $3.6 billion as of March 31, 2019 and $3.5 billion as of December 31, 2018. Our equity method earnings in these entities in the first quarter were $167 million in 2019 and $136 million in 2018. Additional information concerning these investments follows. We own a 50% interest in Berkadia, with Jefferies Financial Group Inc. (“Jefferies”), formerly known as Leucadia National Corporation, owning the other 50% interest. Berkadia is a servicer of commercial real estate loans in the U.S., performing primary, master and special servicing functions for U.S. government agency programs, commercial mortgage-backed securities transactions, banks, insurance companies and other financial institutions. A source of funding for Berkadia’s operations is through its issuance of commercial paper, which is currently limited to $1.5 billion. On March 31, 2019, Berkadia’s commercial paper outstanding was $1.47 billion. The commercial paper is supported by a surety policy issued by a Berkshire insurance subsidiary. Jefferies is obligated to indemnify us for one-half On October 3, 2017, we entered into an investment agreement and an equity purchase agreement whereby we acquired a 38.6% interest in Pilot Flying J, headquartered in Knoxville, Tennessee. Pilot Flying J is one of the largest operators of travel centers in North America, with more than 28,000 team members, 750 locations across the U.S. and Canada, and nearly $30 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. We also 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 of Pilot Flying J in 2023.

Investment gains_losses

Investment gains/losses	3 Months Ended
	Mar. 31, 2019
Investments, Debt and Equity Securities [Abstract]
Investment gains/losses	Note 6. Investment gains/losses Investment gains/losses in the first quarter of 2019 and 2018 are summarized as follows (in millions). 2019 2018 Equity securities: Unrealized investment gains (losses) on securities held at the end of the period $ 19,393 $ (7,807 ) Investment gains (losses) during the period 161 (240 ) 19,554 (8,047 ) Fixed maturity securities: Gross realized gains 5 359 Gross realized losses (10 ) (138 ) Other 3 17 $ 19,552 $ (7,809 ) Prior to 2018, we recognized investment gains and losses in earnings when we sold equity securities based on the difference between the proceeds from the sale and the cost of the securities and also when we recognized other-than-temporary impairment losses. Beginning in 2018, equity securities gains and losses include unrealized gains and losses from changes in fair values during the period on equity securities we still own. Prior to 2018, we recorded the changes in unrealized gains and losses on our investments in equity securities in other comprehensive income. In the first quarter of 2019 and 2018, as reflected in the Consolidated Statements of Cash Flows, we received proceeds of approximately $2.1 billion and $4.2 billion, respectively, from sales of equity securities. In the preceding table, investment gains/losses on equity securities sold in each period reflect the difference between proceeds from sales and the fair value of the equity security sold at the beginning of the period or the purchase date, if later. Our taxable gains on equity securities sold during the first quarter of 2019 and 2018, which are generally the difference between the proceeds from sales and our original cost, were $518 million and $727 million, respectively.

Loans and finance receivables

Loans and finance receivables	3 Months Ended
	Mar. 31, 2019
Receivables [Abstract]
Loans and finance receivables	Note 7. Loans and finance receivables Loans and finance receivables are summarized as follows (in millions). March 31, December 31, Loans and finance receivables before allowances and discounts $ 16,767 $ 16,622 Allowances for uncollectible loans (176 ) (177 ) Unamortized acquisition discounts (159 ) (165 ) $ 16,432 $ 16,280 Loans and finance receivables are principally installment loans originated or acquired by our manufactured housing business. Provisions for loan losses for the first quarter were $32 million in 2019 and $34 million in 2018. Loan charge-offs, net of recoveries in the first quarter, were $33 million in 2019 and $35 million in 2018. At March 31, 2019, approximately 98% of the manufactured housing loan balances were evaluated collectively for impairment, with the remainder evaluated individually. As part of the evaluation process, credit quality indicators are reviewed and loans are designated as performing or non-performing. Additionally, during 2018, an insurance subsidiary entered into an agreement with Seritage Growth Properties to provide a $2.0 billion term loan facility, which matures on July 31, 2023. As of March 31, 2019 and December 31, 2018, the outstanding loans under the facility were approximately $1.6 billion.

Other receivables

Other receivables	3 Months Ended
	Mar. 31, 2019
Receivables [Abstract]
Other receivables	Note 8. Other receivables Other receivables of insurance and other businesses are comprised of the following (in millions). March 31, December 31, Insurance premiums receivable $ 13,766 $ 12,452 Reinsurance recoverable on unpaid losses 3,164 3,060 Trade receivables 12,957 12,617 Other 4,188 3,823 Allowances for uncollectible accounts (365 ) (388 ) $ 33,710 $ 31,564 Receivables of railroad and utilities and energy businesses are comprised of the following (in millions). March 31, December 31, Trade receivables $ 3,237 $ 3,433 Other 354 362 Allowances for uncollectible accounts (131 ) (129 ) $ 3,460 $ 3,666 Trade receivables include unbilled revenue of $569 million and $554 million as of March 31, 2019 and December 31, 2018, respectively, attributable to the regulated utility businesses.

Inventories

Inventories	3 Months Ended
	Mar. 31, 2019
Inventory Disclosure [Abstract]
Inventories	Note 9. Inventories Inventories are comprised of the following (in millions). March 31, December 31, Raw materials $ 4,249 $ 4,182 Work in process and other 2,678 2,625 Finished manufactured goods 4,789 4,541 Goods acquired for resale 7,738 7,721 $ 19,454 $ 19,069

Property, plant and equipment i

Property, plant and equipment including equipment held for lease	3 Months Ended
	Mar. 31, 2019
Property, plant and equipment including equipment held for lease	Note 10. Property, plant and equipment A summary of property, plant and equipment of our insurance and other businesses follows (in millions). March 31, December 31, Land $ 2,549 $ 2,536 Buildings and improvements 10,128 9,959 Machinery and equipment 22,682 22,574 Furniture, fixtures and other 5,049 4,758 40,408 39,827 Accumulated depreciation (19,583 ) (19,199 ) $ 20,825 $ 20,628 A summary of property, plant and equipment of railroad and utilities and energy businesses follows (in millions). The utility generation, transmission and distribution systems and interstate natural gas pipeline assets are owned by regulated public utility and natural gas pipeline subsidiaries. March 31, December 31, Railroad: Land, track structure and other roadway $ 60,328 $ 59,509 Locomotives, freight cars and other equipment 13,185 13,016 Construction in progress 574 664 74,087 73,189 Accumulated depreciation (10,865 ) (10,004 ) 63,222 63,185 Utilities and energy: Utility generation, transmission and distribution systems 77,659 77,288 Interstate natural gas pipeline assets 7,547 7,524 Independent power plants and other assets 8,318 8,324 Construction in progress 3,388 3,110 96,912 96,246 Accumulated depreciation (27,964 ) (27,651 ) 68,948 68,595 $ 132,170 $ 131,780 Depreciation expense for the first quarter of 2019 and 2018 is summarized below (in millions). 2019 2018 Insurance and other $ 542 $ 535 Railroad, utilities and energy 1,256 1,225 $ 1,798 $ 1,760
Equipment held for lease [Member]
Property, plant and equipment including equipment held for lease	Note 11. Equipment held for lease Equipment held for lease includes railcars, aircraft, over-the-road March 31, December 31, Railcars $ 8,992 $ 8,862 Aircraft 7,485 7,376 Other equipment held for lease 4,478 4,379 20,955 20,617 Accumulated depreciation (6,526 ) (6,319 ) $ 14,429 $ 14,298 Depreciation expense for equipment held for lease in the first quarter was $286 million in 2019 and $275 million in 2018.

Leases

Leases	3 Months Ended
	Mar. 31, 2019
Leases [Abstract]
Leases	Note 12. Leases We are party to contracts where we lease property from others. As a lessee, we primarily lease office and operating facilities, locomotives, freight cars, energy generation facilities and transmission assets. Operating lease right-of-use 2019 2020 2021 2022 2023 Thereafter Total lease Amount Lease March 31, 2019 $ 933 $ 1,312 $ 1,091 $ 859 $ 685 $ 2,183 $ 7,063 $ (1,053 ) $ 6,010 December 31, 2018 1,310 1,268 1,048 820 658 2,079 7,183 Components of operating lease costs by type were as follows (in millions). Operating lease cost Short-term lease cost Variable lease cost Sublease Total lease cost First quarter of 2019 $ 361 $ 44 $ 69 $ (6 ) $ 468 We are also party to contracts where we lease property to others as a lessor. Operating lease revenues by type were as follows (in millions). Fixed lease revenue Variable lease revenue Total First quarter of 2019 $ 1,074 $ 362 $ 1,436 Future operating lease rentals to be received on assets we lease to others were as follows (in millions). 2019 2020 2021 2022 2023 Thereafter Total As of March 31, 2019 $ 1,932 $ 1,928 $ 1,363 $ 893 $ 529 $ 485 $ 7,130

Goodwill and other intangible a

Goodwill and other intangible assets	3 Months Ended
	Mar. 31, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and other intangible assets	Note 13. Goodwill and other intangible assets Reconciliations of the changes in the carrying value of goodwill during 2019 and 2018 follows (in millions). March 31, December 31, Balance at beginning of year $ 81,025 $ 81,258 Acquisitions of businesses 159 376 Other, including foreign currency translation 36 (609 ) Balance at end of period $ 81,220 $ 81,025 Our other intangible assets and related accumulated amortization are summarized as follows (in millions). March 31, 2019 December 31, 2018 Gross carrying Accumulated Gross carrying Accumulated Insurance and other $ 40,553 $ 9,287 $ 40,493 $ 8,994 Railroad, utilities and energy 1,011 373 1,011 362 $ 41,564 $ 9,660 $ 41,504 $ 9,356 Trademarks and trade names $ 5,367 $ 757 $ 5,368 $ 750 Patents and technology 4,472 2,862 4,446 2,790 Customer relationships 28,426 4,782 28,375 4,573 Other 3,299 1,259 3,315 1,243 $ 41,564 $ 9,660 $ 41,504 $ 9,356 Intangible asset amortization expense in the first quarter was $333 million in 2019 and $352 million in 2018. Intangible assets with indefinite lives as of March 31, 2019 and December 31, 2018 were $18.9 billion and primarily related to certain customer relationships and trademarks and trade names.

Derivative contracts

Derivative contracts	3 Months Ended
	Mar. 31, 2019
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative contracts	Note 14. Derivative contracts We are party to derivative contracts through certain of our subsidiaries. Currently, the most significant derivative contracts consist of equity index put option contracts. The liabilities and related notional values of these contracts follows (in millions). Liabilities Notional March 31, 2019 $ 1,682 $ 26,522 December 31, 2018 2,452 26,759 Notional value 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 recorded pre-tax The equity index put option contracts are European style options written prior to March 2008 on four major equity indexes. The remaining contracts expire between April 2019 and October 2025. The weighted average life of unexpired contracts at March 31, 2019 was approximately 1.65 years. Contracts with notional values of $12.2 billion will expire over the remainder of 2019. 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 $4.0 billion on the contract inception dates with respect to unexpired contracts at March 31, 2019 and 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 $957 million at March 31, 2019 and $1,653 million at December 31, 2018. These contracts may not be unilaterally terminated or fully settled before the expiration dates and the ultimate amount of cash basis gains or losses on these contracts will not be determined until the contract expiration dates. 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 March 31, 2019, 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- 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. We may use forward purchases and sales, futures, swaps and options to manage a portion of these price risks. Most of the net derivative contract assets or liabilities of our regulated utilities are probable of recovery through rates and are offset by regulatory liabilities or assets. Derivative contract assets are included in other assets and were $171 million as of March 31, 2019 and $172 million as of December 31, 2018. Derivative contract liabilities are included in accounts payable, accruals and other liabilities and were $99 million as of March 31, 2019 and $111 million as of December 31, 2018.

Supplemental cash flow informat

Supplemental cash flow information	3 Months Ended
	Mar. 31, 2019
Supplemental Cash Flow Elements [Abstract]
Supplemental cash flow information	Note 15. Supplemental cash flow information A summary of supplemental cash flow information for the first quarter of 2019 and 2018 is presented in the following table (in millions). 2019 2018 Cash paid during the period for: Income taxes $ 464 $ 289 Interest: Insurance and other 395 421 Railroad, utilities and energy 683 747 Non-cash Liabilities assumed in connection with business acquisitions 61 4 Right-of-use 170 —

Unpaid losses and loss adjustme

Unpaid losses and loss adjustment expenses	3 Months Ended
	Mar. 31, 2019
Insurance [Abstract]
Unpaid losses and loss adjustment expenses	Note 16. Unpaid losses and loss adjustment expenses Our liabilities for unpaid losses and loss adjustment expenses (also referred to as “claim liabilities”) under 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 2019 2018 Balances – beginning of year: Gross liabilities $ 68,458 $ 61,122 Reinsurance recoverable on unpaid losses (3,060 ) (3,201 ) Net liabilities 65,398 57,921 Incurred losses and loss adjustment expenses: Current accident year events 9,787 9,475 Prior accident years’ events 112 (753 ) Total incurred losses and loss adjustment expenses 9,899 8,722 Paid losses and loss adjustment expenses: Current accident year events (3,123 ) (3,091 ) Prior accident years’ events (5,884 ) (4,759 ) Total payments (9,007 ) (7,850 ) Foreign currency translation adjustment 81 253 Balances – March 31: Net liabilities 66,371 59,046 Reinsurance recoverable on unpaid losses 3,164 3,048 Gross liabilities $ 69,535 $ 62,094 Incurred losses and loss adjustment expenses in the first quarter of 2019 included a net increase of estimated ultimate liabilities for prior accident years of $112 million compared to a net decrease of $753 million in the first quarter of 2018. Increases and decreases in estimated ultimate liabilities produce corresponding decreases and increases to pre-tax In the first quarter of 2019, we reduced estimated ultimate liabilities of primary insurance for prior years’ events by $100 million, compared to a reduction of $571 million in 2018. In each period, these liability reductions primarily derived from private passenger automobile, medical malpractice and workers’ compensation insurance, although the liability reductions in the first quarter of 2019 were lower than in the first quarter of 2018 for private passenger automobile and medical malpractice. In addition, we increased estimated liabilities in the first quarter of 2019 for legacy casualty exposures and other commercial insurance business. In the first quarter of 2019, we increased estimated ultimate property and casualty reinsurance liabilities for prior years’ events by $212 million, compared to a decrease of $182 million in the first quarter of 2018. The losses in 2019 derived primarily from casualty claims.

Retroactive reinsurance contrac

Retroactive reinsurance contracts	3 Months Ended
	Mar. 31, 2019
Insurance [Abstract]
Retroactive reinsurance contracts	Note 17. Retroactive reinsurance contracts Retroactive reinsurance policies provide indemnification of losses and loss adjustment expenses of short-duration insurance contracts with respect to underlying loss events that occurred prior to the contract inception date. Claims payments may commence immediately after the contract date or, if applicable, once a contractual retention amount has been reached. Reconciliations of the changes in estimated liabilities for retroactive reinsurance unpaid losses and loss adjustment expenses (“claim liabilities”) and related deferred charge reinsurance assumed assets for each of the three months ending March 31, 2019 and 2018 follows (in millions). 2019 2018 Unpaid losses and loss Deferred assumed Unpaid losses and loss Deferred assumed Balances – beginning of year: $ 41,834 $ (14,104 ) $ 42,937 $ (15,278 ) Incurred losses and loss adjustment expenses Current year contracts — — — — Prior years’ contracts 2 273 (30 ) 271 Total 2 273 (30 ) 271 Paid losses and loss adjustment expenses (203 ) — (563 ) — Balances – March 31: $ 41,633 $ (13,831 ) $ 42,344 $ (15,007 ) Incurred losses and loss adjustment expenses, net of deferred charges $ 275 $ 241 In the preceding table, classifications of incurred losses and loss adjustment expenses are based on the inception dates of the contracts. Incurred losses and loss adjustment expenses in the first quarter related to contracts written in prior years were $275 million in 2019 and $241 million in 2018. Such losses reflected the periodic amortization of deferred charge assets and the effects of changes in the timing and amount of ultimate claim liabilities. In 2017, National Indemnity Company (“NICO”) entered into a contract with various subsidiaries of American International Group, Inc. (collectively, “AIG”). Our estimated ultimate claim liabilities with respect to the AIG contract at March 31, 2019 and at December 31, 2018 were $18.2 billion. Deferred charge assets related to the AIG contract were approximately $6.8 billion at March 31, 2019 and $6.9 billion at December 31, 2018.

Notes payable and other borrowi

Notes payable and other borrowings	3 Months Ended
	Mar. 31, 2019
Debt Disclosure [Abstract]
Notes payable and other borrowings	Note 18. 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 March 31, 2019. Weighted March 31, 2019 December 31, Insurance and other: Berkshire Hathaway Inc. (“Berkshire”): U.S. Dollar denominated due 2019-2047 3.1 % $ 9,066 $ 9,065 Euro denominated due 2020-2035 1.1 % 7,638 7,806 Berkshire Hathaway Finance Corporation (“BHFC”) due 2019-2049 3.8 % 9,928 10,650 Other subsidiary borrowings due 2019-2045 4.0 % 5,519 5,597 Subsidiary short-term borrowings 4.4 % 1,696 1,857 $ 33,847 $ 34,975 The carrying value of Berkshire’s Euro denominated senior notes reflects the Euro/U.S. Dollar exchange rate as of the balance sheet date. The gains or losses arising from the changes in the Euro/U.S. Dollar exchange rate during the period are recorded in earnings as a component of selling, general and administrative expenses. Changes in the Euro/U.S. Dollar exchange rate resulted in pre-tax pre-tax Borrowings of BHFC, a wholly owned finance subsidiary of Berkshire, consist of senior unsecured notes used to fund manufactured housing loans originated or acquired and equipment held for lease of certain finance subsidiaries. In the first quarter of 2019, BHFC issued $2.0 billion of 4.25% senior notes due in 2049 and repaid $2.7 billion of maturing notes. Such borrowings are fully and unconditionally guaranteed by Berkshire. In addition to BHFC’s borrowings, Berkshire guaranteed approximately $1.6 billion of other subsidiary borrowings at March 31, 2019. 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. Weighted March 31, December 31, Railroad, utilities and energy: Berkshire Hathaway Energy Company (“BHE”) and subsidiaries: BHE senior unsecured debt due 2020-2049 4.6 % $ 8,578 $ 8,577 Subsidiary and other debt due 2019-2064 4.5 % 29,337 28,196 Short-term borrowings 3.2 % 2,214 2,516 Burlington Northern Santa Fe and subsidiaries due 2019-2097 4.7 % 23,217 23,226 $ 63,346 $ 62,515 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 covenants which pertain to leverage ratios, interest coverage ratios and/or debt service coverage ratios. During the first quarter of 2019, BHE and its subsidiaries issued approximately $3.0 billion of long-term debt. The debt issued in 2019 has maturity dates ranging from 2029 to 2050 and a weighted average interest rate of 3.9%. Proceeds from these debt issuances were used to repay debt, to fund capital expenditures and for general corporate purposes. BNSF’s borrowings are primarily senior unsecured debentures. As of March 31, 2019, 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. As of March 31, 2019, our subsidiaries had unused lines of credit and commercial paper capacity aggregating approximately $7.3 billion to support short-term borrowing programs and provide additional liquidity. Such unused lines of credit included approximately $5.8 billion related to BHE and its subsidiaries.

Fair value measurements

Fair value measurements	3 Months Ended
	Mar. 31, 2019
Fair Value Disclosures [Abstract]
Fair value measurements	Note 19. Fair value measurements Our financial assets and liabilities are summarized below as of March 31, 2019 and December 31, 2018, 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 March 31, 2019 Investments in fixed maturity securities: U.S. Treasury, U.S. government corporations and agencies $ 3,918 $ 3,918 $ 2,846 $ 1,072 $ — States, municipalities and political subdivisions 151 151 — 151 — Foreign governments 8,091 8,091 5,840 2,251 — Corporate bonds 6,724 6,724 — 6,720 4 Mortgage-backed securities 531 531 — 531 — Investments in equity securities 191,771 191,771 191,420 50 301 Investment in Kraft Heinz common stock 13,686 10,626 10,626 — — Loans and finance receivables 16,432 16,459 — 1,641 14,818 Derivative contract assets (1) 171 171 — 52 119 Derivative contract liabilities: Railroad, utilities and energy (1) 99 99 1 83 15 Equity index put options 1,682 1,682 — — 1,682 Notes payable and other borrowings: Insurance and other 33,847 35,242 — 35,216 26 Railroad, utilities and energy 63,346 69,937 — 69,937 — December 31, 2018 Investments in fixed maturity securities: U.S. Treasury, U.S. government corporations and agencies $ 4,223 $ 4,223 $ 2,933 $ 1,290 $ — States, municipalities and political subdivisions 189 189 — 189 — Foreign governments 7,502 7,502 5,417 2,085 — Corporate bonds 7,440 7,440 — 7,434 6 Mortgage-backed securities 544 544 — 544 — Investments in equity securities 172,757 172,757 172,253 203 301 Investment in Kraft Heinz common stock 13,813 14,007 14,007 — — Loans and finance receivables 16,280 16,377 — 1,531 14,846 Derivative contract assets (1) 172 172 2 52 118 Derivative contract liabilities: Railroad, utilities and energy (1) 111 111 1 101 9 Equity index put options 2,452 2,452 — — 2,452 Notes payable and other borrowings: Insurance and other 34,975 35,361 — 35,335 26 Railroad, utilities and energy 62,515 66,422 — 66,422 — (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. The hierarchy for measuring fair value consists of Levels 1 through 3, which are described below. Level 1 Level 2 Level 3 Reconciliations of significant assets and liabilities measured and carried at fair value on a recurring basis with the use of significant unobservable inputs (Level 3) for the three months ended March 31, 2019 and 2018 follow (in millions). Net derivative contract Three months ending March 31, 2019 Balance at December 31, 2018 $ (2,343 ) Gains (losses) included in: Earnings 820 Other comprehensive income — Regulatory assets and liabilities (11 ) Acquisitions, dispositions and settlements (44 ) Transfers into/out of Level 3 — Balance at March 31, 2019 $ (1,578 ) Three months ending March 31, 2018 Balance at December 31, 2017 $ (2,069 ) Gains (losses) included in: Earnings (176 ) Other comprehensive income (1 ) Regulatory assets and liabilities (9 ) Acquisitions, dispositions and settlements (26 ) Balance at March 31, 2018 $ (2,281 ) Gains and losses included in earnings are reported as components of derivative gains/losses and other revenues, as appropriate. Quantitative information as of March 31, 2019, with respect to assets and liabilities measured and carried at fair value on a recurring basis with the use of significant unobservable inputs (Level 3) follows (in millions). Fair Principal Valuation Unobservable Inputs Weighted Derivative contract liabilities – Equity index put options $ 1,682 Option pricing model Volatility 16 % 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 measurements. 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	3 Months Ended
	Mar. 31, 2019
Equity [Abstract]
Common stock	Note 20. Common stock Changes in Berkshire’s issued, treasury and outstanding common stock during the first quarter of 2019 are shown in the table below. In addition to our common stock, 1,000,000 shares of preferred stock are authorized, but none are issued. Class A, $5 Par Value Class B, $0.0033 Par Value Issued Treasury Outstanding Issued Treasury Outstanding Balance December 31, 2018 742,213 (12,897 ) 729,316 1,373,558,983 (6,138,909 ) 1,367,420,074 Conversions of Class A common stock to Class B common stock and exercises of replacement stock options (4,303 ) — (4,303 ) 6,616,673 — 6,616,673 Treasury stock acquired — (1,258 ) (1,258 ) — (6,519,830 ) (6,519,830 ) Balance at March 31, 2019 737,910 (14,155 ) 723,755 1,380,175,656 (12,658,739 ) 1,367,516,917 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 Since we have two classes of common stock, we provide earnings per share data on the Consolidated Statements of Earnings for average equivalent Class A shares outstanding and average equivalent Class B shares outstanding. Class B shares are economically equivalent to one-fifteen-hundredth one-fifteen-hundredth For several years, Berkshire had a common stock repurchase program, which permitted Berkshire to repurchase its Class A and Class B shares at prices no higher than a 20% premium over the book value of the shares. On July 17, 2018, Berkshire’s Board of Directors authorized an amendment to the program, permitting Berkshire to repurchase shares any time that Warren Buffett, Berkshire’s Chairman of the Board and Chief Executive Officer, and Charlie Munger, Vice Chairman of the Board, believe that the repurchase price is below Berkshire’s intrinsic value, conservatively determined. The program continues to allow share repurchases in the open market or through privately negotiated transactions and 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 specific 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	3 Months Ended
	Mar. 31, 2019
Equity [Abstract]
Accumulated other comprehensive income	Note 21. Accumulated other comprehensive income A summary of the net changes in after-tax Unrealized Foreign Defined benefit Other Accumulated 2019 Balance at December 31, 2018 $ 370 $ (4,603 ) $ (816 ) $ 34 $ (5,015 ) Other comprehensive income, net before reclassifications 89 157 38 (13 ) 271 Reclassifications into net earnings: Reclassifications before income taxes 5 — 16 2 23 Applicable income taxes (1 ) — (4 ) (1 ) (6 ) Balance at March 31, 2019 $ 463 $ (4,446 ) $ (766 ) $ 22 $ (4,727 ) 2018 Balance at December 31, 2017 $ 62,093 $ (3,114 ) $ (420 ) $ 12 $ 58,571 Reclassifications to retained earnings upon adoption of new accounting standards (61,340 ) (65 ) 36 (6 ) (61,375 ) Other comprehensive income, net before reclassifications (74 ) 585 (17 ) 2 496 Reclassifications into net earnings: Reclassifications before income taxes (221 ) — 10 (5 ) (216 ) Applicable income taxes 46 — (1 ) 2 47 Balance at March 31, 2018 $ 504 $ (2,594 ) $ (392 ) $ 5 $ (2,477 )

Income taxes

Income taxes	3 Months Ended
	Mar. 31, 2019
Income Tax Disclosure [Abstract]
Income taxes	Note 22. Income taxes Our consolidated effective income tax rates for the first quarter of 2019 and 2018 were 21.4% and 29.7%, respectively. Our effective income tax rate normally reflects recurring benefits from dividends-received deductions applicable to investments in equity securities and production tax credits related to wind-powered electricity generation placed in service in the U.S. Our periodic effective income tax rate will also vary due to the changes in mix of pre-tax

Revenues from contracts with cu

Revenues from contracts with customers	3 Months Ended
	Mar. 31, 2019
Revenue from Contract with Customer [Abstract]
Revenues from contracts with customers	Note 23. Revenues from contracts with customers On January 1, 2018, we adopted ASC 606 “Revenues from Contracts with Customers.” Under ASC 606, revenues are recognized when a good or service is transferred to a customer. A good or service is transferred when (or as) the customer obtains control of that good or service. Revenues are based on the consideration we expect to receive in connection with our promises to deliver goods and services to our customers. The following tables summarize customer contract revenues disaggregated by reportable segment and the source of the revenue for the first quarters of 2019 and 2018 (in millions). Other revenues included in consolidated revenues were primarily insurance premiums earned, interest, dividend and other investment income and leasing revenues which are not within the scope of ASC 606. Manufacturing McLane Service and BNSF Berkshire Insurance, Total Three months ending March 31, 2019 Manufactured products: Industrial and commercial products $ 6,459 $ — $ 46 $ — $ — $ — $ 6,505 Building products 3,552 — — — — — 3,552 Consumer products 3,290 — — — — — 3,290 Grocery and convenience store distribution — 8,035 — — — — 8,035 Food and beverage distribution — 4,125 — — — — 4,125 Auto sales — — 1,937 — — — 1,937 Other retail and wholesale distribution 544 — 2,921 — — — 3,465 Service 348 20 990 5,713 725 — 7,796 Electricity and natural gas — — — — 3,687 — 3,687 Total 14,193 12,180 5,894 5,713 4,412 — 42,392 Other revenue 865 19 1,110 12 260 16,020 18,286 $ 15,058 $ 12,199 $ 7,004 $ 5,725 $ 4,672 $ 16,020 $ 60,678 Manufacturing McLane Service and BNSF Berkshire Insurance, Total Three months ending March 31, 2018 Manufactured products: Industrial and commercial products $ 6,554 $ — $ 54 $ — $ — $ — $ 6,608 Building products 2,920 — — — — — 2,920 Consumer products 3,696 — — — — — 3,696 Grocery and convenience store distribution — 8,158 — — — — 8,158 Food and beverage distribution — 3,997 — — — — 3,997 Auto sales — — 1,931 — — — 1,931 Other retail and wholesale distribution 498 — 2,712 — — — 3,210 Service 218 17 950 5,580 700 — 7,465 Electricity and natural gas — — — — 3,524 — 3,524 Total 13,886 12,172 5,647 5,580 4,224 — 41,509 Other revenue 812 17 1,140 10 288 14,697 16,964 $ 14,698 $ 12,189 $ 6,787 $ 5,590 $ 4,512 $ 14,697 $ 58,473 A summary of the transaction price allocated to the significant unsatisfied remaining performance obligations relating to contracts with expected durations in excess of one year as of March 31, 2019 follows (in millions). Performance obligations expected to be satisfied: Less than Greater than Total Electricity and natural gas $ 918 $ 5,796 $ 6,714 Other sales and service contracts 1,278 1,750 3,028

Contingencies and Commitments

Contingencies and Commitments	3 Months Ended
	Mar. 31, 2019
Commitments and Contingencies Disclosure [Abstract]
Contingencies and Commitments	Note 24. 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. On April 30, 2019, Berkshire committed to invest a total of $10 billion in Occidental Petroleum Corporation (“Occidental”) in connection with Occidental’s proposal to acquire Anadarko Petroleum Corporation (“Anadarko”). The investment is contingent upon Occidental entering into and completing its proposed acquisition of Anadarko. If completed, Berkshire’s investment would include newly issued Occidental Cumulative Perpetual Preferred Stock with an aggregate liquidation value of $10 billion, together with warrants to purchase up to 80.0 million shares of Occidental common stock at an exercise price of $62.50 per share. The preferred stock will accrue dividends at 8% per annum and will be redeemable at the option of Occidental commencing on the tenth anniversary of issuance at a redemption price equal to 105% of the liquidation preference plus any accumulated and unpaid dividends, or mandatorily under certain specified capital return events. Dividends will be paid in cash or, at Occidental’s option, in shares of Occidental common stock. The warrants issued with the preferred stock may be exercised in whole or in part until one year after the redemption of the preferred stock.

Business segment data

Business segment data	3 Months Ended
	Mar. 31, 2019
Segment Reporting [Abstract]
Business segment data	Note 25. Business segment data Our operating businesses include a large and diverse group of insurance, manufacturing, service and retailing businesses. We organize our reportable business segments in a manner that reflects how management views those business activities. Certain businesses are grouped together for segment reporting based upon similar products or product lines, marketing, selling and distribution characteristics, even though those business units are operated under separate local management. The accompanying business segment information for the first quarter of 2018 reflects certain reclassifications to conform to presentations as of December 31, 2018. Specifically, business units that previously were reported as the finance and financial products segment in the first quarter of 2018 were reclassified to manufacturing (Clayton Homes and UTLX), services and retailing (CORT and XTRA leasing) and corporate and other (principally investment income). Revenues and earnings or loss before income taxes by segment for the first quarter of 2019 and 2018 were as follows (in millions). First Quarter 2019 2018 Revenues of Operating Businesses: Insurance: Underwriting: GEICO $ 8,622 $ 7,915 Berkshire Hathaway Reinsurance Group 3,546 3,540 Berkshire Hathaway Primary Group 2,151 1,918 Investment income 1,487 1,213 Total insurance 15,806 14,586 BNSF 5,762 5,624 Berkshire Hathaway Energy 4,672 4,512 Manufacturing 15,070 14,722 McLane Company 12,199 12,189 Service and retailing 7,025 6,815 60,534 58,448 Reconciliation of segments to consolidated amount: Corporate, eliminations and other 144 25 $ 60,678 $ 58,473 First Quarter 2019 2018 Earnings (Loss) Before Income Taxes of Operating Businesses: Insurance: Underwriting: GEICO $ 770 $ 677 Berkshire Hathaway Reinsurance Group (253 ) (258 ) Berkshire Hathaway Primary Group (30 ) 99 Investment income 1,485 1,205 Total insurance 1,972 1,723 BNSF 1,665 1,513 Berkshire Hathaway Energy 540 487 Manufacturing 2,194 2,207 McLane Company 111 60 Service and retailing 621 573 7,103 6,563 Reconciliation of segments to consolidated amount: Investment and derivative gains (losses) 20,322 (8,015 ) Interest expense, not allocated to segments (109 ) (120 ) Equity method investments 168 401 Corporate, eliminations and other 163 (352 ) $ 27,647 $ (1,523 )

New Accounting Pronouncements (

New Accounting Pronouncements (Policies)	3 Months Ended
	Mar. 31, 2019
Accounting Changes and Error Corrections [Abstract]
New Accounting Pronouncements	Berkshire adopted Accounting Standards Codification (“ASC”) 842 “Leases” on January 1, 2019. Most significantly, ASC 842 requires a lessee to recognize a liability to make lease payments and an asset with respect to its right to use the underlying asset for the lease term. Upon the adoption of ASC 842, we recognized operating lease assets of approximately $6.2 billion and lease liabilities of $5.9 billion. We also reduced other assets by approximately $300 million. Consequently, our consolidated assets and liabilities increased by approximately $5.9 billion. We are party to contracts where we lease property from others (“lessee” contracts) and where we lease property to others (“lessor” contracts). In adopting and applying ASC 842, we elected to use practical expedients, including but not limited to, not reassessing past lease and easement accounting, not separating lease components from non-lease Right-of-use non-cancellable On January 1, 2018, we adopted Accounting Standards Update (“ASU”) 2016-01 2018-02 2016-01, 2018-02 ASU 2016-01 ASU 2018-02 ASC 606 Total Increase (decrease): Accumulated other comprehensive income $ (61,459 ) $ 84 $ — $ (61,375 ) Retained earnings 61,459 (84 ) (70 ) 61,305 Shareholders’ equity — — (70 ) (70 ) With respect to ASU 2016-01, after-tax In adopting ASU 2018-02, In adopting ASC 606, we recorded increases to certain assets and other liabilities, with the cumulative net effect recorded to retained earnings. Prior to January 1, 2018, we recognized revenues from the sales of fractional ownership interests in aircraft over the term of the related management services agreements, as the transfers of the ownership interests were inseparable from the management services agreements. These agreements also include provisions that require us to repurchase the fractional interest at fair market value at contract termination or upon the customer’s request following the end of a minimum commitment period. ASC 606 provides that such contracts are subject to accounting guidance for lease contracts. The principal effects of this re-characterization 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, 2017-04 In August 2018, the FASB issued ASU 2018-12 2018-12 2018-12

New Accounting Pronouncements_2

New Accounting Pronouncements (Tables)	3 Months Ended
	Mar. 31, 2019
Accounting Changes and Error Corrections [Abstract]
Summary of effects of initial adoption of ASU 2016-01, ASU 2018-02 and ASC 606	A summary of the effects of the initial adoption of ASU 2016-01, 2018-02 ASU 2016-01 ASU 2018-02 ASC 606 Total Increase (decrease): Accumulated other comprehensive income $ (61,459 ) $ 84 $ — $ (61,375 ) Retained earnings 61,459 (84 ) (70 ) 61,305 Shareholders’ equity — — (70 ) (70 )

Investments in fixed maturity_2

Investments in fixed maturity securities (Tables)	3 Months Ended
	Mar. 31, 2019
Investments, Debt and Equity Securities [Abstract]
Schedule of investments in securities with fixed maturities	Investments in fixed maturity securities as of March 31, 2019 and December 31, 2018 are summarized by type below (in millions). Amortized Unrealized Unrealized Losses Fair March 31, 2019 U.S. Treasury, U.S. government corporations and agencies $ 3,901 $ 29 $ (12 ) $ 3,918 States, municipalities and political subdivisions 145 6 — 151 Foreign governments 8,047 60 (16 ) 8,091 Corporate bonds 6,259 470 (5 ) 6,724 Mortgage-backed securities 470 63 (2 ) 531 $ 18,822 $ 628 $ (35 ) $ 19,415 December 31, 2018 U.S. Treasury, U.S. government corporations and agencies $ 4,223 $ 22 $ (22 ) $ 4,223 States, municipalities and political subdivisions 182 7 — 189 Foreign governments 7,480 50 (28 ) 7,502 Corporate bonds 7,055 408 (23 ) 7,440 Mortgage-backed securities 487 59 (2 ) 544 $ 19,427 $ 546 $ (75 ) $ 19,898
Schedule of amortized cost and estimated fair value of securities with fixed maturities	The amortized cost and estimated fair value of fixed maturity securities at March 31, 2019 are summarized below by contractual maturity dates. Amounts are in millions. Actual maturities may differ from contractual maturities due to early call or prepayment rights held by issuers. Due in one Due after one Due after five Due after Mortgage-backed Total Amortized cost $ 7,198 $ 10,331 $ 364 $ 459 $ 470 $ 18,822 Fair value 7,242 10,443 410 789 531 19,415

Investments in equity securit_2

Investments in equity securities (Tables)	3 Months Ended
	Mar. 31, 2019
Investments, Debt and Equity Securities [Abstract]
Schedule of investments in equity securities	Investments in equity securities as of March 31, 2019 and December 31, 2018 are summarized based on the primary industry of the investee in the table below (in millions). Cost Basis Net Fair March 31, 2019 Banks, insurance and finance $ 44,710 $ 46,029 $ 90,739 Consumer products 38,909 31,232 70,141 Commercial, industrial and other 19,280 11,611 30,891 $ 102,899 $ 88,872 $ 191,771 * Approximately 68% of the aggregate fair value was concentrated in five companies (American Express Company – $16.6 billion; Apple Inc. – $48.5 billion; Bank of America Corporation – $25.4 billion; The Coca-Cola Company – $18.7 billion and Wells Fargo & Company – $20.9 billion). Cost Basis Net Fair December 31, 2018 Banks, insurance and finance $ 44,332 $ 38,260 $ 82,592 Consumer products 38,783 22,838 61,621 Commercial, industrial and other 19,752 8,792 28,544 $ 102,867 $ 69,890 $ 172,757 * Approximately 68% of the aggregate fair value was concentrated in five companies (American Express Company – $14.5 billion; Apple Inc. – $40.3 billion; Bank of America Corporation – $22.6 billion; The Coca-Cola Company – $18.9 billion and Wells Fargo & Company – $20.7 billion).

Equity method investments (Tabl

Equity method investments (Tables)	3 Months Ended
	Mar. 31, 2019
Equity Method Investments and Joint Ventures [Abstract]
Summarized unaudited financial information of Kraft Heinz	Summarized unaudited financial information of Kraft Heinz as of December 29, 2018 and for the first quarter of 2018 follows (in millions). December 29, Assets $ 103,627 Liabilities 51,721 First Quarter 2018 Sales $ 6,304 Net earnings attributable to Kraft Heinz common shareholders $ 993

Investment gains_losses (Tables

Investment gains/losses (Tables)	3 Months Ended
	Mar. 31, 2019
Investments, Debt and Equity Securities [Abstract]
Summary of investment gains and losses	Investment gains/losses in the first quarter of 2019 and 2018 are summarized as follows (in millions). 2019 2018 Equity securities: Unrealized investment gains (losses) on securities held at the end of the period $ 19,393 $ (7,807 ) Investment gains (losses) during the period 161 (240 ) 19,554 (8,047 ) Fixed maturity securities: Gross realized gains 5 359 Gross realized losses (10 ) (138 ) Other 3 17 $ 19,552 $ (7,809 )

Loans and finance receivables (

Loans and finance receivables (Tables)	3 Months Ended
	Mar. 31, 2019
Insurance and Other [Member]
Schedule of receivables	Other receivables of insurance and other businesses are comprised of the following (in millions). March 31, December 31, Insurance premiums receivable $ 13,766 $ 12,452 Reinsurance recoverable on unpaid losses 3,164 3,060 Trade receivables 12,957 12,617 Other 4,188 3,823 Allowances for uncollectible accounts (365 ) (388 ) $ 33,710 $ 31,564
Railroad, Utilities and Energy [Member]
Schedule of receivables	Receivables of railroad and utilities and energy businesses are comprised of the following (in millions). March 31, December 31, Trade receivables $ 3,237 $ 3,433 Other 354 362 Allowances for uncollectible accounts (131 ) (129 ) $ 3,460 $ 3,666
Loans and Finance Receivables [Member]
Schedule of receivables	Loans and finance receivables are summarized as follows (in millions). March 31, December 31, Loans and finance receivables before allowances and discounts $ 16,767 $ 16,622 Allowances for uncollectible loans (176 ) (177 ) Unamortized acquisition discounts (159 ) (165 ) $ 16,432 $ 16,280

Inventories (Tables)

Inventories (Tables)	3 Months Ended
	Mar. 31, 2019
Inventory Disclosure [Abstract]
Schedule of inventories	Inventories are comprised of the following (in millions). March 31, December 31, Raw materials $ 4,249 $ 4,182 Work in process and other 2,678 2,625 Finished manufactured goods 4,789 4,541 Goods acquired for resale 7,738 7,721 $ 19,454 $ 19,069

Property, plant and equipment_2

Property, plant and equipment including equipment held for lease (Tables)	3 Months Ended
	Mar. 31, 2019
Schedule of depreciation expense	Depreciation expense for the first quarter of 2019 and 2018 is summarized below (in millions). 2019 2018 Insurance and other $ 542 $ 535 Railroad, utilities and energy 1,256 1,225 $ 1,798 $ 1,760
Schedule of equipment held for lease	Equipment held for lease is summarized below (in millions). March 31, December 31, Railcars $ 8,992 $ 8,862 Aircraft 7,485 7,376 Other equipment held for lease 4,478 4,379 20,955 20,617 Accumulated depreciation (6,526 ) (6,319 ) $ 14,429 $ 14,298
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). March 31, December 31, Land $ 2,549 $ 2,536 Buildings and improvements 10,128 9,959 Machinery and equipment 22,682 22,574 Furniture, fixtures and other 5,049 4,758 40,408 39,827 Accumulated depreciation (19,583 ) (19,199 ) $ 20,825 $ 20,628
Railroad, Utilities and Energy [Member]
Schedule of property, plant and equipment	A summary of property, plant and equipment of railroad and utilities and energy businesses follows (in millions). The utility generation, transmission and distribution systems and interstate natural gas pipeline assets are owned by regulated public utility and natural gas pipeline subsidiaries. March 31, December 31, Railroad: Land, track structure and other roadway $ 60,328 $ 59,509 Locomotives, freight cars and other equipment 13,185 13,016 Construction in progress 574 664 74,087 73,189 Accumulated depreciation (10,865 ) (10,004 ) 63,222 63,185 Utilities and energy: Utility generation, transmission and distribution systems 77,659 77,288 Interstate natural gas pipeline assets 7,547 7,524 Independent power plants and other assets 8,318 8,324 Construction in progress 3,388 3,110 96,912 96,246 Accumulated depreciation (27,964 ) (27,651 ) 68,948 68,595 $ 132,170 $ 131,780

Leases (Tables)

Leases (Tables)	3 Months Ended
	Mar. 31, 2019
Leases [Abstract]
Summary of remaining operating lease payments	A summary of our remaining operating lease payments as of March 31, 2019 and December 31, 2018 follows (in millions). 2019 2020 2021 2022 2023 Thereafter Total lease Amount Lease March 31, 2019 $ 933 $ 1,312 $ 1,091 $ 859 $ 685 $ 2,183 $ 7,063 $ (1,053 ) $ 6,010 December 31, 2018 1,310 1,268 1,048 820 658 2,079 7,183
Components of operating lease costs	Components of operating lease costs by type were as follows (in millions). Operating lease cost Short-term lease cost Variable lease cost Sublease Total lease cost First quarter of 2019 $ 361 $ 44 $ 69 $ (6 ) $ 468
Summary of operating lease revenues by type	Operating lease revenues by type were as follows (in millions). Fixed lease revenue Variable lease revenue Total First quarter of 2019 $ 1,074 $ 362 $ 1,436
Summary of future operating lease rentals to be received	Future operating lease rentals to be received on assets we lease to others were as follows (in millions). 2019 2020 2021 2022 2023 Thereafter Total As of March 31, 2019 $ 1,932 $ 1,928 $ 1,363 $ 893 $ 529 $ 485 $ 7,130

Goodwill and other intangible_2

Goodwill and other intangible assets (Tables)	3 Months Ended
	Mar. 31, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Reconciliation of the change in goodwill	Reconciliations of the changes in the carrying value of goodwill during 2019 and 2018 follows (in millions). March 31, December 31, Balance at beginning of year $ 81,025 $ 81,258 Acquisitions of businesses 159 376 Other, including foreign currency translation 36 (609 ) Balance at end of period $ 81,220 $ 81,025
Schedule of intangible assets	Our other intangible assets and related accumulated amortization are summarized as follows (in millions). March 31, 2019 December 31, 2018 Gross carrying Accumulated Gross carrying Accumulated Insurance and other $ 40,553 $ 9,287 $ 40,493 $ 8,994 Railroad, utilities and energy 1,011 373 1,011 362 $ 41,564 $ 9,660 $ 41,504 $ 9,356 Trademarks and trade names $ 5,367 $ 757 $ 5,368 $ 750 Patents and technology 4,472 2,862 4,446 2,790 Customer relationships 28,426 4,782 28,375 4,573 Other 3,299 1,259 3,315 1,243 $ 41,564 $ 9,660 $ 41,504 $ 9,356

Derivative contracts (Tables)

Derivative contracts (Tables)	3 Months Ended
	Mar. 31, 2019
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative contracts outstanding	The liabilities and related notional values of these contracts follows (in millions). Liabilities Notional March 31, 2019 $ 1,682 $ 26,522 December 31, 2018 2,452 26,759

Supplemental cash flow inform_2

Supplemental cash flow information (Tables)	3 Months Ended
	Mar. 31, 2019
Supplemental Cash Flow Elements [Abstract]
Schedule of supplemental cash flow information	A summary of supplemental cash flow information for the first quarter of 2019 and 2018 is presented in the following table (in millions). 2019 2018 Cash paid during the period for: Income taxes $ 464 $ 289 Interest: Insurance and other 395 421 Railroad, utilities and energy 683 747 Non-cash Liabilities assumed in connection with business acquisitions 61 4 Right-of-use 170 —

Unpaid losses and loss adjust_2

Unpaid losses and loss adjustment expenses (Tables)	3 Months Ended
	Mar. 31, 2019
Insurance [Abstract]
Schedule of liability for unpaid claims and claims adjustment expense	Reconciliations of the changes in claim liabilities, excluding liabilities under retroactive reinsurance contracts (see Note 17), for each of the three months ending March 31, 2019 and 2018 follow (in millions). 2019 2018 Balances – beginning of year: Gross liabilities $ 68,458 $ 61,122 Reinsurance recoverable on unpaid losses (3,060 ) (3,201 ) Net liabilities 65,398 57,921 Incurred losses and loss adjustment expenses: Current accident year events 9,787 9,475 Prior accident years’ events 112 (753 ) Total incurred losses and loss adjustment expenses 9,899 8,722 Paid losses and loss adjustment expenses: Current accident year events (3,123 ) (3,091 ) Prior accident years’ events (5,884 ) (4,759 ) Total payments (9,007 ) (7,850 ) Foreign currency translation adjustment 81 253 Balances – March 31: Net liabilities 66,371 59,046 Reinsurance recoverable on unpaid losses 3,164 3,048 Gross liabilities $ 69,535 $ 62,094

Retroactive reinsurance contr_2

Retroactive reinsurance contracts (Tables)	3 Months Ended
	Mar. 31, 2019
Insurance [Abstract]
Reconciliation of changes in retroactive reinsurance claim liabilities and deferred charge assets	Reconciliations of the changes in estimated liabilities for retroactive reinsurance unpaid losses and loss adjustment expenses (“claim liabilities”) and related deferred charge reinsurance assumed assets for each of the three months ending March 31, 2019 and 2018 follows (in millions). 2019 2018 Unpaid losses and loss Deferred assumed Unpaid losses and loss Deferred assumed Balances – beginning of year: $ 41,834 $ (14,104 ) $ 42,937 $ (15,278 ) Incurred losses and loss adjustment expenses Current year contracts — — — — Prior years’ contracts 2 273 (30 ) 271 Total 2 273 (30 ) 271 Paid losses and loss adjustment expenses (203 ) — (563 ) — Balances – March 31: $ 41,633 $ (13,831 ) $ 42,344 $ (15,007 ) Incurred losses and loss adjustment expenses, net of deferred charges $ 275 $ 241

Notes payable and other borro_2

Notes payable and other borrowings (Tables)	3 Months Ended
	Mar. 31, 2019
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 March 31, 2019. Weighted March 31, 2019 December 31, Insurance and other: Berkshire Hathaway Inc. (“Berkshire”): U.S. Dollar denominated due 2019-2047 3.1 % $ 9,066 $ 9,065 Euro denominated due 2020-2035 1.1 % 7,638 7,806 Berkshire Hathaway Finance Corporation (“BHFC”) due 2019-2049 3.8 % 9,928 10,650 Other subsidiary borrowings due 2019-2045 4.0 % 5,519 5,597 Subsidiary short-term borrowings 4.4 % 1,696 1,857 $ 33,847 $ 34,975
Railroad, Utilities and Energy [Member]
Schedule of short and long term outstanding debt disclosure	Weighted March 31, December 31, Railroad, utilities and energy: Berkshire Hathaway Energy Company (“BHE”) and subsidiaries: BHE senior unsecured debt due 2020-2049 4.6 % $ 8,578 $ 8,577 Subsidiary and other debt due 2019-2064 4.5 % 29,337 28,196 Short-term borrowings 3.2 % 2,214 2,516 Burlington Northern Santa Fe and subsidiaries due 2019-2097 4.7 % 23,217 23,226 $ 63,346 $ 62,515

Fair value measurements (Tables

Fair value measurements (Tables)	3 Months Ended
	Mar. 31, 2019
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 March 31, 2019 and December 31, 2018, 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 March 31, 2019 Investments in fixed maturity securities: U.S. Treasury, U.S. government corporations and agencies $ 3,918 $ 3,918 $ 2,846 $ 1,072 $ — States, municipalities and political subdivisions 151 151 — 151 — Foreign governments 8,091 8,091 5,840 2,251 — Corporate bonds 6,724 6,724 — 6,720 4 Mortgage-backed securities 531 531 — 531 — Investments in equity securities 191,771 191,771 191,420 50 301 Investment in Kraft Heinz common stock 13,686 10,626 10,626 — — Loans and finance receivables 16,432 16,459 — 1,641 14,818 Derivative contract assets (1) 171 171 — 52 119 Derivative contract liabilities: Railroad, utilities and energy (1) 99 99 1 83 15 Equity index put options 1,682 1,682 — — 1,682 Notes payable and other borrowings: Insurance and other 33,847 35,242 — 35,216 26 Railroad, utilities and energy 63,346 69,937 — 69,937 — December 31, 2018 Investments in fixed maturity securities: U.S. Treasury, U.S. government corporations and agencies $ 4,223 $ 4,223 $ 2,933 $ 1,290 $ — States, municipalities and political subdivisions 189 189 — 189 — Foreign governments 7,502 7,502 5,417 2,085 — Corporate bonds 7,440 7,440 — 7,434 6 Mortgage-backed securities 544 544 — 544 — Investments in equity securities 172,757 172,757 172,253 203 301 Investment in Kraft Heinz common stock 13,813 14,007 14,007 — — Loans and finance receivables 16,280 16,377 — 1,531 14,846 Derivative contract assets (1) 172 172 2 52 118 Derivative contract liabilities: Railroad, utilities and energy (1) 111 111 1 101 9 Equity index put options 2,452 2,452 — — 2,452 Notes payable and other borrowings: Insurance and other 34,975 35,361 — 35,335 26 Railroad, utilities and energy 62,515 66,422 — 66,422 — (1) Assets are included in other assets and liabilities are included in accounts payable, accruals and other liabilities.
Reconciliations of significant assets and liabilities measured and carried at fair value on a recurring basis with the use of significant unobservable inputs (Level 3)	Reconciliations of significant assets and liabilities measured and carried at fair value on a recurring basis with the use of significant unobservable inputs (Level 3) for the three months ended March 31, 2019 and 2018 follow (in millions). Net derivative contract Three months ending March 31, 2019 Balance at December 31, 2018 $ (2,343 ) Gains (losses) included in: Earnings 820 Other comprehensive income — Regulatory assets and liabilities (11 ) Acquisitions, dispositions and settlements (44 ) Transfers into/out of Level 3 — Balance at March 31, 2019 $ (1,578 ) Three months ending March 31, 2018 Balance at December 31, 2017 $ (2,069 ) Gains (losses) included in: Earnings (176 ) Other comprehensive income (1 ) Regulatory assets and liabilities (9 ) Acquisitions, dispositions and settlements (26 ) Balance at March 31, 2018 $ (2,281 )
Fair value assets and liabilities measured on recurring basis, unobservable inputs, additional information	Quantitative information as of March 31, 2019, with respect to assets and liabilities measured and carried at fair value on a recurring basis with the use of significant unobservable inputs (Level 3) follows (in millions). Fair Principal Valuation Unobservable Inputs Weighted Derivative contract liabilities – Equity index put options $ 1,682 Option pricing model Volatility 16 %

Common stock (Tables)

Common stock (Tables)	3 Months Ended
	Mar. 31, 2019
Equity [Abstract]
Changes in issued, treasury and outstanding Berkshire common stock	Changes in Berkshire’s issued, treasury and outstanding common stock during the first quarter of 2019 are shown in the table below. In addition to our common stock, 1,000,000 shares of preferred stock are authorized, but none are issued. Class A, $5 Par Value Class B, $0.0033 Par Value Issued Treasury Outstanding Issued Treasury Outstanding Balance December 31, 2018 742,213 (12,897 ) 729,316 1,373,558,983 (6,138,909 ) 1,367,420,074 Conversions of Class A common stock to Class B common stock and exercises of replacement stock options (4,303 ) — (4,303 ) 6,616,673 — 6,616,673 Treasury stock acquired — (1,258 ) (1,258 ) — (6,519,830 ) (6,519,830 ) Balance at March 31, 2019 737,910 (14,155 ) 723,755 1,380,175,656 (12,658,739 ) 1,367,516,917

Accumulated other comprehensi_2

Accumulated other comprehensive income (Tables)	3 Months Ended
	Mar. 31, 2019
Equity [Abstract]
Schedule of accumulated other comprehensive income	A summary of the net changes in after-tax Unrealized Foreign Defined benefit Other Accumulated 2019 Balance at December 31, 2018 $ 370 $ (4,603 ) $ (816 ) $ 34 $ (5,015 ) Other comprehensive income, net before reclassifications 89 157 38 (13 ) 271 Reclassifications into net earnings: Reclassifications before income taxes 5 — 16 2 23 Applicable income taxes (1 ) — (4 ) (1 ) (6 ) Balance at March 31, 2019 $ 463 $ (4,446 ) $ (766 ) $ 22 $ (4,727 ) 2018 Balance at December 31, 2017 $ 62,093 $ (3,114 ) $ (420 ) $ 12 $ 58,571 Reclassifications to retained earnings upon adoption of new accounting standards (61,340 ) (65 ) 36 (6 ) (61,375 ) Other comprehensive income, net before reclassifications (74 ) 585 (17 ) 2 496 Reclassifications into net earnings: Reclassifications before income taxes (221 ) — 10 (5 ) (216 ) Applicable income taxes 46 — (1 ) 2 47 Balance at March 31, 2018 $ 504 $ (2,594 ) $ (392 ) $ 5 $ (2,477 )

Revenues from contracts with _2

Revenues from contracts with customers (Tables)	3 Months Ended
	Mar. 31, 2019
Revenue from Contract with Customer [Abstract]
Revenue from contracts with customers disaggregated by reportable segment and source of revenue	The following tables summarize customer contract revenues disaggregated by reportable segment and the source of the revenue for the first quarters of 2019 and 2018 (in millions). Other revenues included in consolidated revenues were primarily insurance premiums earned, interest, dividend and other investment income and leasing revenues which are not within the scope of ASC 606. Manufacturing McLane Service and BNSF Berkshire Insurance, Total Three months ending March 31, 2019 Manufactured products: Industrial and commercial products $ 6,459 $ — $ 46 $ — $ — $ — $ 6,505 Building products 3,552 — — — — — 3,552 Consumer products 3,290 — — — — — 3,290 Grocery and convenience store distribution — 8,035 — — — — 8,035 Food and beverage distribution — 4,125 — — — — 4,125 Auto sales — — 1,937 — — — 1,937 Other retail and wholesale distribution 544 — 2,921 — — — 3,465 Service 348 20 990 5,713 725 — 7,796 Electricity and natural gas — — — — 3,687 — 3,687 Total 14,193 12,180 5,894 5,713 4,412 — 42,392 Other revenue 865 19 1,110 12 260 16,020 18,286 $ 15,058 $ 12,199 $ 7,004 $ 5,725 $ 4,672 $ 16,020 $ 60,678 Manufacturing McLane Service and BNSF Berkshire Insurance, Total Three months ending March 31, 2018 Manufactured products: Industrial and commercial products $ 6,554 $ — $ 54 $ — $ — $ — $ 6,608 Building products 2,920 — — — — — 2,920 Consumer products 3,696 — — — — — 3,696 Grocery and convenience store distribution — 8,158 — — — — 8,158 Food and beverage distribution — 3,997 — — — — 3,997 Auto sales — — 1,931 — — — 1,931 Other retail and wholesale distribution 498 — 2,712 — — — 3,210 Service 218 17 950 5,580 700 — 7,465 Electricity and natural gas — — — — 3,524 — 3,524 Total 13,886 12,172 5,647 5,580 4,224 — 41,509 Other revenue 812 17 1,140 10 288 14,697 16,964 $ 14,698 $ 12,189 $ 6,787 $ 5,590 $ 4,512 $ 14,697 $ 58,473
Transaction price allocated to significant unsatisfied remaining performance obligations	A summary of the transaction price allocated to the significant unsatisfied remaining performance obligations relating to contracts with expected durations in excess of one year as of March 31, 2019 follows (in millions). Performance obligations expected to be satisfied: Less than Greater than Total Electricity and natural gas $ 918 $ 5,796 $ 6,714 Other sales and service contracts 1,278 1,750 3,028

Business segment data (Tables)

Business segment data (Tables)	3 Months Ended
	Mar. 31, 2019
Segment Reporting [Abstract]
Schedule of revenues and earnings or loss before income taxes by segment	Revenues and earnings or loss before income taxes by segment for the first quarter of 2019 and 2018 were as follows (in millions). First Quarter 2019 2018 Revenues of Operating Businesses: Insurance: Underwriting: GEICO $ 8,622 $ 7,915 Berkshire Hathaway Reinsurance Group 3,546 3,540 Berkshire Hathaway Primary Group 2,151 1,918 Investment income 1,487 1,213 Total insurance 15,806 14,586 BNSF 5,762 5,624 Berkshire Hathaway Energy 4,672 4,512 Manufacturing 15,070 14,722 McLane Company 12,199 12,189 Service and retailing 7,025 6,815 60,534 58,448 Reconciliation of segments to consolidated amount: Corporate, eliminations and other 144 25 $ 60,678 $ 58,473 First Quarter 2019 2018 Earnings (Loss) Before Income Taxes of Operating Businesses: Insurance: Underwriting: GEICO $ 770 $ 677 Berkshire Hathaway Reinsurance Group (253 ) (258 ) Berkshire Hathaway Primary Group (30 ) 99 Investment income 1,485 1,205 Total insurance 1,972 1,723 BNSF 1,665 1,513 Berkshire Hathaway Energy 540 487 Manufacturing 2,194 2,207 McLane Company 111 60 Service and retailing 621 573 7,103 6,563 Reconciliation of segments to consolidated amount: Investment and derivative gains (losses) 20,322 (8,015 ) Interest expense, not allocated to segments (109 ) (120 ) Equity method investments 168 401 Corporate, eliminations and other 163 (352 ) $ 27,647 $ (1,523 )

New Accounting Pronouncements -

New Accounting Pronouncements - Narrative (Detail) - USD ($) $ in Millions	Mar. 31, 2019	Jan. 01, 2019	Dec. 31, 2018	Jan. 01, 2018
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Operating lease liabilities	$ 6,010
Assets	738,724		$ 707,794
Liabilities	366,133		355,294
Equipment held for lease	$ 14,429		$ 14,298
ASC 842 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Operating leases, right of use assets		$ 6,200
Operating lease liabilities		5,900
Other assets		(300)
Assets		5,900
Liabilities		$ 5,900
Aircraft Sold Under Fractional Aircraft Ownership Programs [Member] | ASC 606 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Equipment held for lease				$ 3,500
Aircraft repurchase liabilities and unearned lease revenues				$ 3,500

Summary of effects of initial a

Summary of effects of initial adoption of ASU 2016-01, ASU 2018-02 and ASC 606 (Detail) - USD ($) $ in Millions	Mar. 31, 2019	Dec. 31, 2018	Mar. 31, 2018	Jan. 01, 2018	Dec. 31, 2017
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Accumulated other comprehensive income	$ (4,727)	$ (5,015)
Retained earnings	342,773	321,112
Total shareholders' equity	$ 372,591	$ 352,500	$ 351,052		$ 351,954
ASU 2016-01 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Accumulated other comprehensive income				$ (61,459)
Retained earnings				61,459
ASU 2018-02 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Accumulated other comprehensive income				84
Retained earnings				(84)
ASC 606 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Retained earnings				(70)
Total shareholders' equity				(70)
Adjustments for New Accounting Pronouncements [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Accumulated other comprehensive income				(61,375)
Retained earnings				61,305
Total shareholders' equity				$ (70)

Investments in fixed maturity_3

Investments in fixed maturity securities (Detail) - USD ($) $ in Millions	Mar. 31, 2019	Dec. 31, 2018
Summary of Investment Holdings [Line Items]
Amortized cost of fixed maturity securities	$ 18,822	$ 19,427
Unrealized gains on fixed maturity securities	628	546
Unrealized losses on fixed maturity securities	(35)	(75)
Fair value of fixed maturity securities	19,415	19,898
U.S. Treasury, U.S. government corporations and agencies [Member]
Summary of Investment Holdings [Line Items]
Amortized cost of fixed maturity securities	3,901	4,223
Unrealized gains on fixed maturity securities	29	22
Unrealized losses on fixed maturity securities	(12)	(22)
Fair value of fixed maturity securities	3,918	4,223
States, municipalities and political subdivisions [Member]
Summary of Investment Holdings [Line Items]
Amortized cost of fixed maturity securities	145	182
Unrealized gains on fixed maturity securities	6	7
Fair value of fixed maturity securities	151	189
Foreign governments [Member]
Summary of Investment Holdings [Line Items]
Amortized cost of fixed maturity securities	8,047	7,480
Unrealized gains on fixed maturity securities	60	50
Unrealized losses on fixed maturity securities	(16)	(28)
Fair value of fixed maturity securities	8,091	7,502
Corporate bonds [Member]
Summary of Investment Holdings [Line Items]
Amortized cost of fixed maturity securities	6,259	7,055
Unrealized gains on fixed maturity securities	470	408
Unrealized losses on fixed maturity securities	(5)	(23)
Fair value of fixed maturity securities	6,724	7,440
Mortgage-backed securities [Member]
Summary of Investment Holdings [Line Items]
Amortized cost of fixed maturity securities	470	487
Unrealized gains on fixed maturity securities	63	59
Unrealized losses on fixed maturity securities	(2)	(2)
Fair value of fixed maturity securities	$ 531	$ 544

Investments in fixed maturity_4

Investments in fixed maturity securities - Narrative (Detail)	Mar. 31, 2019
Foreign governments [Member] | AA or Higher Credit Rating [Member]
Summary of Investment Holdings [Line Items]
Percentage of fixed maturity investments by credit rating	88.00%

Investments in fixed maturity_5

Investments in fixed maturity securities - Amortized cost and estimated fair value of securities with fixed maturities (Detail) - USD ($) $ in Millions	Mar. 31, 2019	Dec. 31, 2018
Summary of Investment Holdings [Line Items]
Due in one year or less - amortized cost	$ 7,198
Due after one year through five years - amortized cost	10,331
Due after five years through ten years - amortized cost	364
Due after ten years - amortized cost	459
Amortized cost of fixed maturity securities	18,822	$ 19,427
Due in one year or less - fair value	7,242
Due after one year through five years - fair value	10,443
Due after five years through ten years - fair value	410
Due after ten years - fair value	789
Fair value of fixed maturity securities	19,415	19,898
Mortgage-backed securities [Member]
Summary of Investment Holdings [Line Items]
Amortized cost of mortgage-backed securities	470
Amortized cost of fixed maturity securities	470	487
Fair value of mortgage-backed securities	531
Fair value of fixed maturity securities	$ 531	$ 544

Investments in equity securit_3

Investments in equity securities (Detail) - USD ($) $ in Millions	Mar. 31, 2019		Dec. 31, 2018
Summary of Investment Holdings [Line Items]
Cost Basis	$ 102,899		$ 102,867
Net Unrealized Gains	88,872		69,890
Fair Value	191,771	[1]	172,757	[2]
Banks, insurance and finance [Member]
Summary of Investment Holdings [Line Items]
Cost Basis	44,710		44,332
Net Unrealized Gains	46,029		38,260
Fair Value	90,739		82,592
Consumer products [Member]
Summary of Investment Holdings [Line Items]
Cost Basis	38,909		38,783
Net Unrealized Gains	31,232		22,838
Fair Value	70,141		61,621
Commercial, industrial and other [Member]
Summary of Investment Holdings [Line Items]
Cost Basis	19,280		19,752
Net Unrealized Gains	11,611		8,792
Fair Value	$ 30,891		$ 28,544
[1]	Approximately 68% of the aggregate fair value was concentrated in five companies (American Express Company - $16.6 billion; Apple Inc. - $48.5 billion; Bank of America Corporation - $25.4 billion; The Coca-Cola Company - $18.7 billion and Wells Fargo & Company - $20.9 billion).
[2]	Approximately 68% of the aggregate fair value was concentrated in five companies (American Express Company - $14.5 billion; Apple Inc. - $40.3 billion; Bank of America Corporation - $22.6 billion; The Coca-Cola Company - $18.9 billion and Wells Fargo & Company - $20.7 billion).

Investments in equity securit_4

Investments in equity securities (Parenthetical) (Detail) $ in Millions	Mar. 31, 2019USD ($)Company		Dec. 31, 2018USD ($)Company
Summary of Investment Holdings [Line Items]
Fair value of investments	$ 191,771	[1]	$ 172,757	[2]
American Express Company [Member]
Summary of Investment Holdings [Line Items]
Fair value of investments	16,600		14,500
Apple Inc. [Member]
Summary of Investment Holdings [Line Items]
Fair value of investments	48,500		40,300
Bank of America Corporation [Member]
Summary of Investment Holdings [Line Items]
Fair value of investments	25,400		22,600
The Coca-Cola Company [Member]
Summary of Investment Holdings [Line Items]
Fair value of investments	18,700		18,900
Wells Fargo & Company [Member]
Summary of Investment Holdings [Line Items]
Fair value of investments	$ 20,900		$ 20,700
Equity Securities [Member] | Investment Concentration [Member]
Summary of Investment Holdings [Line Items]
Concentration percentage	68.00%		68.00%
Number of companies in concentration percentage | Company	5		5
[1]	Approximately 68% of the aggregate fair value was concentrated in five companies (American Express Company - $16.6 billion; Apple Inc. - $48.5 billion; Bank of America Corporation - $25.4 billion; The Coca-Cola Company - $18.7 billion and Wells Fargo & Company - $20.9 billion).
[2]	Approximately 68% of the aggregate fair value was concentrated in five companies (American Express Company - $14.5 billion; Apple Inc. - $40.3 billion; Bank of America Corporation - $22.6 billion; The Coca-Cola Company - $18.9 billion and Wells Fargo & Company - $20.7 billion).

Equity method investments - Nar

Equity method investments - Narrative (Detail)	Oct. 03, 2017USD ($)EmployeeLocation	Mar. 31, 2019USD ($)shares	Mar. 31, 2018USD ($)	Dec. 31, 2018USD ($)
Schedule of Equity Method Investments [Line Items]
Equity method earnings (losses)		$ 168,000,000	$ 401,000,000
The Kraft Heinz Company [Member]
Schedule of Equity Method Investments [Line Items]
Number of shares owned | shares		325,442,152
Equity method investment ownership percentage		26.70%
Equity method investments, fair value		$ 10,600,000,000		$ 14,000,000,000
Equity method investments, carrying value		13,700,000,000		13,800,000,000
Equity method earnings (losses)			265,000,000
Common stock dividends received		130,000,000	203,000,000
Berkadia Commercial Mortgage LLC, Pilot Travel Centers LLC, d/b/a Pilot Flying J, and Electric Transmission Texas, LLC [Member]
Schedule of Equity Method Investments [Line Items]
Equity method investments, carrying value		3,600,000,000		$ 3,500,000,000
Equity method earnings (losses)		$ 167,000,000	$ 136,000,000
Berkadia Commercial Mortgage LLC [Member]
Schedule of Equity Method Investments [Line Items]
Equity method investment ownership percentage		50.00%
Commercial paper outstanding		$ 1,470,000,000
Jefferies Financial Group Inc. [Member] | Berkadia Commercial Mortgage LLC [Member]
Schedule of Equity Method Investments [Line Items]
Equity method investment ownership percentage		50.00%
American Electric Power [Member] | Electric Transmission Texas, LLC [Member]
Schedule of Equity Method Investments [Line Items]
Equity method investment ownership percentage		50.00%
Commercial Paper [Member] | Berkadia Commercial Mortgage LLC [Member]
Schedule of Equity Method Investments [Line Items]
Maximum outstanding balance of commercial paper borrowings		$ 1,500,000,000
Insurance Group [Member] | Jefferies Financial Group Inc. [Member] | Berkadia Commercial Mortgage LLC [Member]
Schedule of Equity Method Investments [Line Items]
Reimbursement rate from joint venture partner of Company's surety bond claim losses		50.00%
Berkshire Hathaway Energy Company Subsidiary [Member] | Electric Transmission Texas, LLC [Member]
Schedule of Equity Method Investments [Line Items]
Equity method investment ownership percentage		50.00%
Pilot Travel Centers LLC, d/b/a Pilot Flying J [Member]
Schedule of Equity Method Investments [Line Items]
Number of locations | Location	750
Pilot Travel Centers LLC, d/b/a Pilot Flying J [Member] | Haslam Family [Member]
Schedule of Equity Method Investments [Line Items]
Majority ownership percentage	50.10%
Pilot Travel Centers LLC, d/b/a Pilot Flying J [Member] | Third Party [Member]
Schedule of Equity Method Investments [Line Items]
Ownership percentage	11.30%
Pilot Travel Centers LLC, d/b/a Pilot Flying J [Member] | Berkshire Hathaway Inc. (Parent) [Member]
Schedule of Equity Method Investments [Line Items]
Ownership percentage	38.60%
Pilot Travel Centers LLC, d/b/a Pilot Flying J [Member] | Minimum [Member]
Schedule of Equity Method Investments [Line Items]
Number of team members | Employee	28,000
Pilot Travel Centers LLC, d/b/a Pilot Flying J [Member] | Maximum [Member]
Schedule of Equity Method Investments [Line Items]
Annual revenues	$ 30,000,000,000
Pilot Travel Centers LLC, d/b/a Pilot Flying J [Member] | Agreement to Acquire Additional Interest in 2023 [Member] | Haslam Family [Member]
Schedule of Equity Method Investments [Line Items]
Ownership percentage	20.00%
Pilot Travel Centers LLC, d/b/a Pilot Flying J [Member] | Agreement to Acquire Additional Interest in 2023 [Member] | Berkshire Hathaway Inc. (Parent) [Member]
Schedule of Equity Method Investments [Line Items]
Percentage of additional interest to be acquired	41.40%

Equity method investments - Una

Equity method investments - Unaudited financial information (Detail) - The Kraft Heinz Company [Member] - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2018	Dec. 29, 2018
Schedule of Equity Method Investments [Line Items]
Assets		$ 103,627
Liabilities		$ 51,721
Sales	$ 6,304
Net earnings attributable to Kraft Heinz common shareholders	$ 993

Investment gains_losses (Detail

Investment gains/losses (Detail) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Gain (Loss) on Securities [Line Items]
Equity securities - Unrealized investment gains (losses) on securities held at the end of the period	$ 19,393	$ (7,807)
Equity securities - Investment gains (losses) during the period	161	(240)
Equity securities - Investment gains (losses), total	19,554	(8,047)
Fixed maturity securities - Gross realized gains	5	359
Fixed maturity securities - Gross realized losses	(10)	(138)
Investment gains (losses)	19,552	(7,809)
Other [Member]
Gain (Loss) on Securities [Line Items]
Investment gains (losses)	$ 3	$ 17

Investment gains_losses - Narra

Investment gains/losses - Narrative (Detail) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Investments, Debt and Equity Securities [Abstract]
Sales and redemptions of equity securities	$ 2,063	$ 4,240
Taxable gains on sales of equity securities	$ 518	$ 727

Loans and finance receivables_2

Loans and finance receivables (Detail) - USD ($) $ in Millions	Mar. 31, 2019	Dec. 31, 2018
Receivables [Abstract]
Loans and finance receivables before allowances and discounts	$ 16,767	$ 16,622
Allowances for uncollectible loans	(176)	(177)
Unamortized acquisition discounts	(159)	(165)
Loans and finance receivables	$ 16,432	$ 16,280

Loans and finance receivables -

Loans and finance receivables - Narrative (Detail) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Dec. 31, 2018
Loans and Finance Receivables [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Provisions for loan losses	$ 32,000,000	$ 34,000,000
Loan charge-offs, net of recoveries	$ 33,000,000	$ 35,000,000
Percent of manufactured housing loan balances evaluated collectively for impairment	98.00%
Percent of loan balances considered to be performing	99.00%
Percent of loan balances considered to be current as to payment status	97.00%
Seritage Growth Properties [Member] | Term Loan [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Term loan facility amount			$ 2,000,000,000
Expiration date of term loan			Jul. 31, 2023
Outstanding loan balance	$ 1,600,000,000		$ 1,600,000,000

Other receivables (Detail)

Other receivables (Detail) - USD ($) $ in Millions	Mar. 31, 2019	Dec. 31, 2018	Mar. 31, 2018	Dec. 31, 2017
Accounts, Notes, Loans and Financing Receivable [Line Items]
Reinsurance recoverable on unpaid losses	$ 3,164	$ 3,060	$ 3,048	$ 3,201
Insurance and Other [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Insurance premiums receivable	13,766	12,452
Reinsurance recoverable on unpaid losses	3,164	3,060
Trade receivables	12,957	12,617
Other	4,188	3,823
Allowances for uncollectible accounts	(365)	(388)
Other receivables	33,710	31,564
Railroad, Utilities and Energy [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Trade receivables	3,237	3,433
Other	354	362
Allowances for uncollectible accounts	(131)	(129)
Receivables	$ 3,460	$ 3,666

Other receivables - Narrative (

Other receivables - Narrative (Detail) - USD ($) $ in Millions	Mar. 31, 2019	Dec. 31, 2018
Utilities and Energy [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Unbilled revenue	$ 569	$ 554

Inventories (Detail)

Inventories (Detail) - USD ($) $ in Millions	Mar. 31, 2019	Dec. 31, 2018
Inventory Disclosure [Abstract]
Raw materials	$ 4,249	$ 4,182
Work in process and other	2,678	2,625
Finished manufactured goods	4,789	4,541
Goods acquired for resale	7,738	7,721
Total inventory	$ 19,454	$ 19,069

Property, plant and equipment (

Property, plant and equipment (Detail) - USD ($) $ in Millions	Mar. 31, 2019	Dec. 31, 2018
Insurance and Other [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 40,408	$ 39,827
Property, plant and equipment, accumulated depreciation	(19,583)	(19,199)
Total property, plant and equipment, net	20,825	20,628
Insurance and Other [Member] | Land [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	2,549	2,536
Insurance and Other [Member] | Buildings and improvements [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	10,128	9,959
Insurance and Other [Member] | Machinery and equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	22,682	22,574
Insurance and Other [Member] | Furniture, fixtures and other [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	5,049	4,758
Railroad [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	74,087	73,189
Property, plant and equipment, accumulated depreciation	(10,865)	(10,004)
Total property, plant and equipment, net	63,222	63,185
Railroad [Member] | Land, track structure and other roadway [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	60,328	59,509
Railroad [Member] | Locomotives, freight cars and other equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	13,185	13,016
Railroad [Member] | Construction in progress [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	574	664
Utilities and Energy [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	96,912	96,246
Property, plant and equipment, accumulated depreciation	(27,964)	(27,651)
Total property, plant and equipment, net	68,948	68,595
Utilities and Energy [Member] | Utility generation, transmission and distribution systems [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	77,659	77,288
Utilities and Energy [Member] | Interstate natural gas pipeline assets [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	7,547	7,524
Utilities and Energy [Member] | Independent power plants and other assets [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	8,318	8,324
Utilities and Energy [Member] | Construction in progress [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	3,388	3,110
Railroad, Utilities and Energy [Member]
Property, Plant and Equipment [Line Items]
Total property, plant and equipment, net	$ 132,170	$ 131,780

Property, plant and equipment -

Property, plant and equipment - Depreciation expense (Detail) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Property, Plant and Equipment [Line Items]
Depreciation expense	$ 1,798	$ 1,760
Insurance and Other [Member]
Property, Plant and Equipment [Line Items]
Depreciation expense	542	535
Railroad, Utilities and Energy [Member]
Property, Plant and Equipment [Line Items]
Depreciation expense	$ 1,256	$ 1,225

Equipment held for lease (Detai

Equipment held for lease (Detail) - USD ($) $ in Millions	Mar. 31, 2019	Dec. 31, 2018
Property Subject to or Available for Operating Lease [Line Items]
Equipment held for lease, gross	$ 20,955	$ 20,617
Equipment held for lease, accumulated depreciation	(6,526)	(6,319)
Equipment held for lease, net	14,429	14,298
Railcars [Member]
Property Subject to or Available for Operating Lease [Line Items]
Equipment held for lease, gross	8,992	8,862
Aircraft [Member]
Property Subject to or Available for Operating Lease [Line Items]
Equipment held for lease, gross	7,485	7,376
Other Equipment Held for Lease [Member]
Property Subject to or Available for Operating Lease [Line Items]
Equipment held for lease, gross	$ 4,478	$ 4,379

Equipment held for lease - Narr

Equipment held for lease - Narrative (Detail) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Leases [Abstract]
Depreciation expense for equipment held for lease	$ 286	$ 275

Leases - Narrative (Detail)

Leases - Narrative (Detail) $ in Millions	Mar. 31, 2019USD ($)
Lessee, Lease, Description [Line Items]
Operating lease liabilities	$ 6,010
Weighted average lease term	7 years 8 months 12 days
Weighted average discount rate used to measure lease liabilities	3.90%
Other Assets [Member]
Lessee, Lease, Description [Line Items]
Operating leases, right of use assets	$ 6,200
Accounts Payable, Accruals and Other Liabilities [Member]
Lessee, Lease, Description [Line Items]
Operating lease liabilities	$ 6,000

Leases - Summary of remaining o

Leases - Summary of remaining operating lease payments (Detail) - USD ($) $ in Millions	Mar. 31, 2019	Dec. 31, 2018
Operating Lease Liabilities, Payments Due [Abstract]
2019	$ 933
2019		$ 1,310
2020	1,312	1,268
2021	1,091	1,048
2022	859	820
2023	685	658
Thereafter	2,183	2,079
Total lease payments	7,063	7,183
Total lease payments	7,063	$ 7,183
Amount representing interest	(1,053)
Lease liabilities	$ 6,010

Leases - Components of operatin

Leases - Components of operating lease costs (Detail) $ in Millions	3 Months Ended
	Mar. 31, 2019USD ($)
Lease, Cost [Abstract]
Operating lease cost	$ 361
Short-term lease cost	44
Variable lease cost	69
Sublease income	(6)
Total lease cost	$ 468

Leases - Summary of operating l

Leases - Summary of operating lease revenues by type (Detail) $ in Millions	3 Months Ended
	Mar. 31, 2019USD ($)
Operating Leases, Lease Income [Abstract]
Fixed lease revenue	$ 1,074
Variable lease revenue	362
Total	$ 1,436

Leases - Summary of future oper

Leases - Summary of future operating lease rentals to be received (Detail) $ in Millions	Mar. 31, 2019USD ($)
Lessor, Operating Lease, Payments, Fiscal Year Maturity [Abstract]
2019	$ 1,932
2020	1,928
2021	1,363
2022	893
2023	529
Thereafter	485
Total	$ 7,130

Goodwill and other intangible_3

Goodwill and other intangible assets - Goodwill (Detail) - USD ($) $ in Millions	3 Months Ended	12 Months Ended
	Mar. 31, 2019	Dec. 31, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Balance at beginning of year	$ 81,025	$ 81,258
Acquisitions of businesses	159	376
Other, including foreign currency translation	36	(609)
Balance at end of period	$ 81,220	$ 81,025

Goodwill and other intangible_4

Goodwill and other intangible assets - Intangible assets (Detail) - USD ($) $ in Millions	Mar. 31, 2019	Dec. 31, 2018
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	$ 41,564	$ 41,504
Accumulated amortization	9,660	9,356
Insurance and Other [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	40,553	40,493
Accumulated amortization	9,287	8,994
Railroad, Utilities and Energy [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	1,011	1,011
Accumulated amortization	373	362
Trademarks and trade names [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	5,367	5,368
Accumulated amortization	757	750
Customer relationships [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	28,426	28,375
Accumulated amortization	4,782	4,573
Other intangible assets [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	3,299	3,315
Accumulated amortization	1,259	1,243
Patents and technology [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	4,472	4,446
Accumulated amortization	$ 2,862	$ 2,790

Goodwill and other intangible_5

Goodwill and other intangible assets - Intangible assets - Narrative (Detail) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Dec. 31, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible asset amortization expense	$ 333	$ 352
Intangible assets with indefinite lives, excluding goodwill	$ 18,900		$ 18,900

Derivative contracts (Detail)

Derivative contracts (Detail) - Not Designated as Hedging Instrument [Member] - Equity Index Put Options [Member] - USD ($) $ in Millions	Mar. 31, 2019	Dec. 31, 2018
Derivative [Line Items]
Liabilities	$ 1,682	$ 2,452
Notional Value	$ 26,522	$ 26,759

Derivative contracts - Narrativ

Derivative contracts - Narrative (Detail) - USD ($)	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Dec. 31, 2018
Derivative [Line Items]
Derivative contract pre-tax gains (losses)	$ 770,000,000	$ (206,000,000)
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
Not Designated as Hedging Instrument [Member] | Equity Index Put Options [Member]
Derivative [Line Items]
Derivative contract pre-tax gains (losses)	$ 770,000,000	$ (206,000,000)
Weighted average life of unexpired derivative contracts	1 year 7 months 24 days
Notional value of contracts that will expire over the remainder of fiscal year	$ 12,200,000,000
Premiums received at contract inception dates	4,000,000,000
Aggregate intrinsic value of equity index put option contracts	957,000,000		$ 1,653,000,000
Liabilities	$ 1,682,000,000		2,452,000,000
Not Designated as Hedging Instrument [Member] | Maximum [Member] | Equity Index Put Options [Member]
Derivative [Line Items]
Derivative inception month and year	2008-03
Derivative maturity month and year	2025-10
Not Designated as Hedging Instrument [Member] | Minimum [Member] | Equity Index Put Options [Member]
Derivative [Line Items]
Derivative maturity month and year	2019-04
Other Assets [Member] | Not Designated as Hedging Instrument [Member] | Utilities and Energy [Member]
Derivative [Line Items]
Assets	$ 171,000,000		172,000,000
Accounts Payable, Accruals and Other Liabilities [Member] | Not Designated as Hedging Instrument [Member] | Utilities and Energy [Member]
Derivative [Line Items]
Liabilities	$ 99,000,000		$ 111,000,000

Supplemental cash flow inform_3

Supplemental cash flow information (Detail) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Supplemental Cash Flow Information [Line Items]
Cash paid during the period for income taxes	$ 464	$ 289
Liabilities assumed in connection with business acquisitions	61	4
Right-of-use assets obtained in exchange for new operating lease liabilities	170
Insurance and Other [Member]
Supplemental Cash Flow Information [Line Items]
Cash paid during the period for interest	395	421
Railroad, Utilities and Energy [Member]
Supplemental Cash Flow Information [Line Items]
Cash paid during the period for interest	$ 683	$ 747

Unpaid losses and loss adjust_3

Unpaid losses and loss adjustment expenses - Reconciliations of changes in claim liabilities (Detail) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Liability for Claims and Claims Adjustment Expense [Line Items]
Gross liabilities at beginning of year	$ 68,458	$ 61,122
Reinsurance recoverable on unpaid losses at beginning of year	(3,060)	(3,201)
Net liabilities at beginning of year	65,398	57,921
Net liabilities at end of period	66,371	59,046
Reinsurance recoverable on unpaid losses at end of period	3,164	3,048
Gross liabilities at end of period	69,535	62,094
Property and Casualty Insurance and Reinsurance, Excluding Retroactive Reinsurance [Member]
Liability for Claims and Claims Adjustment Expense [Line Items]
Incurred losses and loss adjustment expenses, current accident year events	9,787	9,475
Incurred losses and loss adjustment expenses, prior accident years' events	112	(753)
Total incurred losses and loss adjustment expenses	9,899	8,722
Paid losses and loss adjustment expenses, current accident year events	(3,123)	(3,091)
Paid losses and loss adjustment expenses, prior accident years' events	(5,884)	(4,759)
Total payments	(9,007)	(7,850)
Foreign currency translation adjustment	$ 81	$ 253

Unpaid losses and loss adjust_4

Unpaid losses and loss adjustment expenses - Narrative (Detail) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Property and Casualty Insurance and Reinsurance, Excluding Retroactive Reinsurance [Member]
Liability for Claims and Claims Adjustment Expense [Line Items]
Incurred losses and loss adjustment expenses for (reductions of) prior years' accident events	$ 112	$ (753)
Prior years' losses incurred as a percentage of net liabilities	0.20%	1.30%
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	$ (100)	$ (571)
Property and Casualty Reinsurance [Member]
Liability for Claims and Claims Adjustment Expense [Line Items]
Incurred losses and loss adjustment expenses for (reductions of) prior years' accident events	$ 212	$ (182)

Retroactive reinsurance contr_3

Retroactive reinsurance contracts - Reconciliation of changes in claim liabilities and deferred charge assets (Detail) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Liability for Claims and Claims Adjustment Expense [Line Items]
Unpaid losses and loss adjustment expenses, beginning of year	$ 41,834	$ 42,937
Unpaid losses and loss adjustment expenses, end of period	41,633	42,344
Deferred charges reinsurance assumed, beginning of year	(14,104)	(15,278)
Deferred charges reinsurance assumed, end of period	(13,831)	(15,007)
Retroactive Reinsurance [Member]
Liability for Claims and Claims Adjustment Expense [Line Items]
Incurred losses and loss adjustment expenses, prior years' contracts	275	241
Total incurred losses and loss adjustment expenses	275	241
Unpaid Losses and Loss Adjustment Expenses [Member] | Retroactive Reinsurance [Member]
Liability for Claims and Claims Adjustment Expense [Line Items]
Incurred losses and loss adjustment expenses, prior years' contracts	2	(30)
Total incurred losses and loss adjustment expenses	2	(30)
Paid losses and loss adjustment expenses	(203)	(563)
Deferred Charges Reinsurance Assumed [Member] | Retroactive Reinsurance [Member]
Liability for Claims and Claims Adjustment Expense [Line Items]
Incurred losses and loss adjustment expenses, prior years' contracts	273	271
Total incurred losses and loss adjustment expenses	$ 273	$ 271

Retroactive reinsurance contr_4

Retroactive reinsurance contracts - Narrative (Detail) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Dec. 31, 2018	Dec. 31, 2017
Effects of Reinsurance [Line Items]
Unpaid losses and loss adjustment expenses under retroactive reinsurance contracts	$ 41,633	$ 42,344	$ 41,834	$ 42,937
Deferred charges under retroactive reinsurance contracts	13,831	15,007	14,104	$ 15,278
Retroactive Reinsurance [Member]
Effects of Reinsurance [Line Items]
Incurred losses and loss adjustment expenses, prior years' contracts	275	$ 241
NICO [Member] | AIG [Member] | Retroactive Reinsurance [Member]
Effects of Reinsurance [Line Items]
Unpaid losses and loss adjustment expenses under retroactive reinsurance contracts	18,200		18,200
Deferred charges under retroactive reinsurance contracts	$ 6,800		$ 6,900

Notes payable and other borro_3

Notes payable and other borrowings (Detail) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2019	Dec. 31, 2018
Insurance and Other [Member]
Debt Instrument [Line Items]
Notes payable and other borrowings	$ 33,847	$ 34,975
Insurance and Other [Member] | Berkshire Hathaway Inc. (Parent) [Member] | U.S. Dollar Denominated [Member]
Debt Instrument [Line Items]
Notes payable and other borrowings	$ 9,066	9,065
Weighted average interest rate, percentage	3.10%
Insurance and Other [Member] | Berkshire Hathaway Inc. (Parent) [Member] | Euro Denominated [Member]
Debt Instrument [Line Items]
Notes payable and other borrowings	$ 7,638	7,806
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	2019
Insurance and Other [Member] | Berkshire Hathaway Inc. (Parent) [Member] | Minimum [Member] | Euro Denominated [Member]
Debt Instrument [Line Items]
Debt maturity year	2020
Insurance and Other [Member] | Berkshire Hathaway Inc. (Parent) [Member] | Maximum [Member] | U.S. Dollar Denominated [Member]
Debt Instrument [Line Items]
Debt maturity year	2047
Insurance and Other [Member] | Berkshire Hathaway Inc. (Parent) [Member] | Maximum [Member] | Euro Denominated [Member]
Debt Instrument [Line Items]
Debt maturity year	2035
Insurance and Other [Member] | Subsidiaries [Member]
Debt Instrument [Line Items]
Other borrowings	$ 5,519	5,597
Short-term borrowings	$ 1,696	1,857
Weighted average interest rate, percentage	4.00%
Short-term borrowings, weighted average interest rate	4.40%
Insurance and Other [Member] | Subsidiaries [Member] | Minimum [Member]
Debt Instrument [Line Items]
Debt maturity year	2019
Insurance and Other [Member] | Subsidiaries [Member] | Maximum [Member]
Debt Instrument [Line Items]
Debt maturity year	2045
Insurance and Other [Member] | Subsidiaries [Member] | Berkshire Hathaway Finance Corporation [Member]
Debt Instrument [Line Items]
Notes payable and other borrowings	$ 9,928	10,650
Weighted average interest rate, percentage	3.80%
Insurance and Other [Member] | Subsidiaries [Member] | Berkshire Hathaway Finance Corporation [Member] | Minimum [Member]
Debt Instrument [Line Items]
Debt maturity year	2019
Insurance and Other [Member] | Subsidiaries [Member] | Berkshire Hathaway Finance Corporation [Member] | Maximum [Member]
Debt Instrument [Line Items]
Debt maturity year	2049
Railroad, Utilities and Energy [Member]
Debt Instrument [Line Items]
Notes payable and other borrowings	$ 63,346	62,515
Railroad, Utilities and Energy [Member] | Subsidiaries [Member] | Berkshire Hathaway Energy [Member]
Debt Instrument [Line Items]
Weighted average interest rate, percentage	4.60%
Senior unsecured debt	$ 8,578	8,577
Railroad, Utilities and Energy [Member] | Subsidiaries [Member] | Berkshire Hathaway Energy [Member] | Minimum [Member]
Debt Instrument [Line Items]
Debt maturity year	2020
Railroad, Utilities and Energy [Member] | Subsidiaries [Member] | Berkshire Hathaway Energy [Member] | Maximum [Member]
Debt Instrument [Line Items]
Debt maturity year	2049
Railroad, Utilities and Energy [Member] | Subsidiaries [Member] | Berkshire Hathaway Energy Subsidiaries [Member]
Debt Instrument [Line Items]
Notes payable and other borrowings	$ 29,337	28,196
Weighted average interest rate, percentage	4.50%
Railroad, Utilities and Energy [Member] | Subsidiaries [Member] | Berkshire Hathaway Energy Subsidiaries [Member] | Minimum [Member]
Debt Instrument [Line Items]
Debt maturity year	2019
Railroad, Utilities and Energy [Member] | Subsidiaries [Member] | Berkshire Hathaway Energy Subsidiaries [Member] | Maximum [Member]
Debt Instrument [Line Items]
Debt maturity year	2064
Railroad, Utilities and Energy [Member] | Subsidiaries [Member] | Berkshire Hathaway Energy and Subsidiaries [Member]
Debt Instrument [Line Items]
Short-term borrowings	$ 2,214	2,516
Short-term borrowings, weighted average interest rate	3.20%
Railroad, Utilities and Energy [Member] | Subsidiaries [Member] | Burlington Northern Santa Fe and subsidiaries [Member]
Debt Instrument [Line Items]
Notes payable and other borrowings	$ 23,217	$ 23,226
Weighted average interest rate, percentage	4.70%
Railroad, Utilities and Energy [Member] | Subsidiaries [Member] | Burlington Northern Santa Fe and subsidiaries [Member] | Minimum [Member]
Debt Instrument [Line Items]
Debt maturity year	2019
Railroad, Utilities and Energy [Member] | Subsidiaries [Member] | Burlington Northern Santa Fe and subsidiaries [Member] | Maximum [Member]
Debt Instrument [Line Items]
Debt maturity year	2097

Notes payable and other borro_4

Notes payable and other borrowings - Narrative (Detail) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Subsidiaries [Member] | Insurance and Other [Member]
Debt Instrument [Line Items]
Weighted average interest rate, percentage	4.00%
Euro Denominated [Member] | Berkshire Hathaway Inc. (Parent) [Member] | Insurance and Other [Member]
Debt Instrument [Line Items]
Weighted average interest rate, percentage	1.10%
Euro Denominated [Member] | Senior Notes [Member] | Berkshire Hathaway Inc. (Parent) [Member] | Insurance and Other [Member]
Debt Instrument [Line Items]
Gain (loss) attributable to changes in foreign currency exchange rates	$ 170	$ (217)
Berkshire Hathaway Finance Corporation [Member] | Subsidiaries [Member] | Insurance and Other [Member]
Debt Instrument [Line Items]
Weighted average interest rate, percentage	3.80%
Berkshire Hathaway Finance Corporation [Member] | Senior Notes [Member] | Subsidiaries [Member] | Insurance and Other [Member]
Debt Instrument [Line Items]
Repayments of borrowings	$ 2,700
Berkshire Hathaway Finance Corporation [Member] | Notes Due 2049 at 4.25% [Member] | Senior Notes [Member] | Subsidiaries [Member] | Insurance and Other [Member]
Debt Instrument [Line Items]
Principal amount of debt issued	$ 2,000
Debt instrument, interest rate, stated percentage	4.25%
Berkshire Hathaway Energy and Subsidiaries [Member] | Debt Due 2029 To 2050 [Member] | Subsidiaries [Member] | Railroad, Utilities and Energy [Member]
Debt Instrument [Line Items]
Principal amount of debt issued	$ 3,000
Weighted average interest rate, percentage	3.90%
Subsidiaries Excluding Berkshire Hathaway Finance Corporation [Member] | Berkshire Hathaway Inc. (Parent) [Member] | Insurance and Other [Member]
Debt Instrument [Line Items]
Guarantee obligation	$ 1,600

Notes payable and other borro_5

Notes payable and other borrowings - Credit agreements - Narrative (Detail) - Line of Credit and Commercial Paper Facilities [Member] - Subsidiaries [Member] $ in Billions	Mar. 31, 2019USD ($)
Line of Credit Facility [Line Items]
Unused lines of credit available	$ 7.3
Berkshire Hathaway Energy and Subsidiaries [Member]
Line of Credit Facility [Line Items]
Unused lines of credit available	$ 5.8

Fair value measurements - Finan

Fair value measurements - Financial assets and liabilities (Detail) - USD ($) $ in Millions		Mar. 31, 2019		Dec. 31, 2018
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities		$ 19,415		$ 19,898
Investments in equity securities		191,771	[1]	172,757	[2]
Loans and finance receivables - carrying value		16,432		16,280
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		63,346		62,515
Insurance and Other [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities		19,415		19,898
Investments in equity securities		191,771		172,757
Equity method investments - carrying value		17,308		17,325
Loans and finance receivables - carrying value		16,432		16,280
Derivative contract liabilities		1,682		2,452
Notes payable and other borrowings - carrying value		33,847		34,975
The Kraft Heinz Company [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity method investments - carrying value		13,700		13,800
Equity method investments - fair value		10,600		14,000
U.S. Treasury, U.S. government corporations and agencies [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities		3,918		4,223
States, municipalities and political subdivisions [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities		151		189
Foreign governments [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities		8,091		7,502
Corporate bonds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities		6,724		7,440
Mortgage-backed securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities		531		544
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		191,420		172,253
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		50		203
Loans and finance receivables - fair value		1,641		1,531
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		301		301
Loans and finance receivables - fair value		14,818		14,846
Fair Value, Measurements, Recurring [Member] | Railroad, Utilities and Energy [Member] | Significant Other Observable Inputs (Level 2) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Notes payable and other borrowings - fair value		69,937		66,422
Fair Value, Measurements, Recurring [Member] | Insurance and Other [Member] | Significant Other Observable Inputs (Level 2) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Notes payable and other borrowings - fair value		35,216		35,335
Fair Value, Measurements, Recurring [Member] | Insurance and Other [Member] | Significant Unobservable Inputs (Level 3) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Notes payable and other borrowings - fair value		26		26
Fair Value, Measurements, Recurring [Member] | Equity Index Put Options [Member] | Significant Unobservable Inputs (Level 3) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative contract liabilities		1,682		2,452
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	[3]			2
Fair Value, Measurements, Recurring [Member] | Other Assets [Member] | Significant Other Observable Inputs (Level 2) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative contract assets	[3]	52		52
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	[3]	119		118
Fair Value, Measurements, Recurring [Member] | Accounts Payable, Accruals and Other Liabilities [Member] | Railroad, Utilities and Energy [Member] | Quoted Prices (Level 1) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative contract liabilities	[3]	1		1
Fair Value, Measurements, Recurring [Member] | Accounts Payable, Accruals and Other Liabilities [Member] | Railroad, Utilities and Energy [Member] | Significant Other Observable Inputs (Level 2) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative contract liabilities	[3]	83		101
Fair Value, Measurements, Recurring [Member] | Accounts Payable, Accruals and Other Liabilities [Member] | Railroad, Utilities and Energy [Member] | Significant Unobservable Inputs (Level 3) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative contract liabilities	[3]	15		9
Fair Value, Measurements, Recurring [Member] | The Kraft Heinz Company [Member] | Quoted Prices (Level 1) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity method investments - fair value		10,626		14,007
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		2,846		2,933
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		1,072		1,290
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		151		189
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		5,840		5,417
Fair Value, Measurements, Recurring [Member] | Foreign governments [Member] | Significant Other Observable Inputs (Level 2) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities		2,251		2,085
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		6,720		7,434
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		4		6
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		531		544
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		191,771		172,757
Loans and finance receivables - carrying value		16,432		16,280
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		63,346		62,515
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		33,847		34,975
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		1,682		2,452
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	[3]	171		172
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	[3]	99		111
Fair Value, Measurements, Recurring [Member] | Carrying Value [Member] | The Kraft Heinz Company [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity method investments - carrying value		13,686		13,813
Fair Value, Measurements, Recurring [Member] | Carrying Value [Member] | U.S. Treasury, U.S. government corporations and agencies [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities		3,918		4,223
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		151		189
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		8,091		7,502
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		6,724		7,440
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		531		544
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		191,771		172,757
Loans and finance receivables - fair value		16,459		16,377
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		69,937		66,422
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		35,242		35,361
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		1,682		2,452
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	[3]	171		172
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	[3]	99		111
Fair Value, Measurements, Recurring [Member] | Fair Value [Member] | The Kraft Heinz Company [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity method investments - fair value		10,626		14,007
Fair Value, Measurements, Recurring [Member] | Fair Value [Member] | U.S. Treasury, U.S. government corporations and agencies [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities		3,918		4,223
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		151		189
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		8,091		7,502
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		6,724		7,440
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		$ 531		$ 544
[1]	Approximately 68% of the aggregate fair value was concentrated in five companies (American Express Company - $16.6 billion; Apple Inc. - $48.5 billion; Bank of America Corporation - $25.4 billion; The Coca-Cola Company - $18.7 billion and Wells Fargo & Company - $20.9 billion).
[2]	Approximately 68% of the aggregate fair value was concentrated in five companies (American Express Company - $14.5 billion; Apple Inc. - $40.3 billion; Bank of America Corporation - $22.6 billion; The Coca-Cola Company - $18.9 billion and Wells Fargo & Company - $20.7 billion).
[3]	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	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Net derivative contract liabilities - Beginning Balance	$ (2,343)	$ (2,069)
Net derivative contract liabilities - Gains (losses) included in earnings	820	(176)
Net derivative contract liabilities - Gains (losses) included in other comprehensive income		(1)
Net derivative contract liabilities - Gains (losses) included in regulatory assets and liabilities	(11)	(9)
Net derivative contract liabilities - Acquisitions, dispositions and settlements	(44)	(26)
Net derivative contract liabilities - Ending Balance	$ (1,578)	$ (2,281)

Fair value measurements - Other

Fair value measurements - Other information (Detail) - Significant Unobservable Inputs (Level 3) [Member] - Equity Index Put Options [Member] - Fair Value, Measurements, Recurring [Member] $ in Millions	Mar. 31, 2019USD ($)	Dec. 31, 2018USD ($)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative contract liabilities, fair value	$ 1,682	$ 2,452
Option Pricing Model [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative contract liabilities, fair value	$ 1,682
Option Pricing Model [Member] | Volatility [Member] | Weighted Average [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Unobservable inputs	0.16

Common stock - Narrative (Detai

Common stock - Narrative (Detail)	3 Months Ended
	Mar. 31, 2019USD ($)Voteshares	Dec. 31, 2018shares
Class of Stock [Line Items]
Preferred Stock, shares authorized	1,000,000
Preferred Stock, shares issued	0
Class A [Member]
Class of Stock [Line Items]
Number of votes entitled per share, number | Vote	1
Shares outstanding	723,755	729,316
Class B [Member]
Class of Stock [Line Items]
Number of votes entitled per share, number | Vote	0.0001
Economic equivalent of Class B share to Class A share	0.0667%
Number of shares of Class B stock obtainable from converting one Class A share	1,500
Shares outstanding	1,367,516,917	1,367,420,074
Equivalent Class A [Member]
Class of Stock [Line Items]
Shares outstanding	1,635,433	1,640,929
Common Stock Repurchase Program [Member]
Class of Stock [Line Items]
Shares repurchase, authorization description	For several years, Berkshire had a common stock repurchase program, which permitted Berkshire to repurchase its Class A and Class B shares at prices no higher than a 20% premium over the book value of the shares. On July 17, 2018, Berkshire’s Board of Directors authorized an amendment to the program, permitting Berkshire to repurchase shares any time that Warren Buffett, Berkshire’s Chairman of the Board and Chief Executive Officer, and Charlie Munger, Vice Chairman of the Board, believe that the repurchase price is below Berkshire’s intrinsic value, conservatively determined.
Minimum cash, cash equivalents and U.S. Treasury Bills threshold after repurchase of common stock shares, amount | $	$ 20,000,000,000

Common stock (Detail)

Common stock (Detail) - shares	3 Months Ended
	Mar. 31, 2019	Dec. 31, 2018
Class A [Member]
Class of Stock [Line Items]
Shares issued	737,910	742,213
Treasury shares	(14,155)	(12,897)
Shares outstanding	723,755	729,316
Conversions of Class A common stock to Class B common stock and exercises of replacement stock options	(4,303)
Treasury stock acquired	(1,258)
Class B [Member]
Class of Stock [Line Items]
Shares issued	1,380,175,656	1,373,558,983
Treasury shares	(12,658,739)	(6,138,909)
Shares outstanding	1,367,516,917	1,367,420,074
Conversions of Class A common stock to Class B common stock and exercises of replacement stock options	6,616,673
Treasury stock acquired	(6,519,830)

Common stock (Parenthetical) (D

Common stock (Parenthetical) (Detail)	Mar. 31, 2019$ / 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

Accumulated other comprehensi_3

Accumulated other comprehensive income (Detail) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	$ 352,500	$ 351,954
Ending Balance	372,591	351,052
Unrealized appreciation of investments, net [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	370	62,093
Reclassifications to retained earnings upon adoption of new accounting standards		(61,340)
Other comprehensive income, net before reclassifications	89	(74)
Reclassifications before income taxes	5	(221)
Applicable income taxes	(1)	46
Ending Balance	463	504
Foreign currency translation [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	(4,603)	(3,114)
Reclassifications to retained earnings upon adoption of new accounting standards		(65)
Other comprehensive income, net before reclassifications	157	585
Ending Balance	(4,446)	(2,594)
Defined benefit pension plans [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	(816)	(420)
Reclassifications to retained earnings upon adoption of new accounting standards		36
Other comprehensive income, net before reclassifications	38	(17)
Reclassifications before income taxes	16	10
Applicable income taxes	(4)	(1)
Ending Balance	(766)	(392)
Other AOCI transactions [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	34	12
Reclassifications to retained earnings upon adoption of new accounting standards		(6)
Other comprehensive income, net before reclassifications	(13)	2
Reclassifications before income taxes	2	(5)
Applicable income taxes	(1)	2
Ending Balance	22	5
Accumulated other comprehensive income [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	(5,015)	58,571
Reclassifications to retained earnings upon adoption of new accounting standards		(61,375)
Other comprehensive income, net before reclassifications	271	496
Reclassifications before income taxes	23	(216)
Applicable income taxes	(6)	47
Ending Balance	$ (4,727)	$ (2,477)

Income taxes - Narrative (Detai

Income taxes - Narrative (Detail) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Income Taxes [Line Items]
Effective income tax rate	21.40%	29.70%
Tax Equity Investment Funds [Member]
Income Taxes [Line Items]
Income tax expense for uncertain tax positions	$ 377

Revenue from contracts with cus

Revenue from contracts with customers disaggregated by reportable segment and source of revenue (Detail) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	$ 42,392	$ 41,509
Other revenue	18,286	16,964
Total revenues	60,678	58,473
Industrial and Commercial Products [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	6,505	6,608
Building Products [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	3,552	2,920
Consumer Products [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	3,290	3,696
Grocery and Convenience Store Distribution [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	8,035	8,158
Food and Beverage Distribution [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	4,125	3,997
Auto Sales [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	1,937	1,931
Other Retail and Wholesale Distribution [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	3,465	3,210
Service [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	7,796	7,465
Electricity and Natural Gas [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	3,687	3,524
Manufacturing Businesses [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	14,193	13,886
Other revenue	865	812
Total revenues	15,058	14,698
Manufacturing Businesses [Member] | Industrial and Commercial Products [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	6,459	6,554
Manufacturing Businesses [Member] | Building Products [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	3,552	2,920
Manufacturing Businesses [Member] | Consumer Products [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	3,290	3,696
Manufacturing Businesses [Member] | Other Retail and Wholesale Distribution [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	544	498
Manufacturing Businesses [Member] | Service [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	348	218
McLane Company [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	12,180	12,172
Other revenue	19	17
Total revenues	12,199	12,189
McLane Company [Member] | Grocery and Convenience Store Distribution [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	8,035	8,158
McLane Company [Member] | Food and Beverage Distribution [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	4,125	3,997
McLane Company [Member] | Service [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	20	17
Service and Retailing Businesses [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	5,894	5,647
Other revenue	1,110	1,140
Total revenues	7,004	6,787
Service and Retailing Businesses [Member] | Industrial and Commercial Products [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	46	54
Service and Retailing Businesses [Member] | Auto Sales [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	1,937	1,931
Service and Retailing Businesses [Member] | Other Retail and Wholesale Distribution [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	2,921	2,712
Service and Retailing Businesses [Member] | Service [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	990	950
BNSF [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	5,713	5,580
Other revenue	12	10
Total revenues	5,725	5,590
BNSF [Member] | Service [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	5,713	5,580
Berkshire Hathaway Energy [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	4,412	4,224
Other revenue	260	288
Total revenues	4,672	4,512
Berkshire Hathaway Energy [Member] | Service [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	725	700
Berkshire Hathaway Energy [Member] | Electricity and Natural Gas [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	3,687	3,524
Insurance Corporate And Other [Member]
Disaggregation of Revenue [Line Items]
Other revenue	16,020	14,697
Total revenues	$ 16,020	$ 14,697

Revenue from contracts with c_2

Revenue from contracts with customers transaction price allocated to remaining performance obligations (Detail) $ in Millions	Mar. 31, 2019USD ($)
Electricity and Natural Gas [Member]
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Transaction price allocated to remaining performance obligations	$ 6,714
Electricity and Natural Gas [Member] | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2019-04-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Transaction price allocated to remaining performance obligations	$ 918
Performance obligations expected to be satisfied, period	1 year
Electricity and Natural Gas [Member] | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2020-04-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Transaction price allocated to remaining performance obligations	$ 5,796
Performance obligations expected to be satisfied, period
Other Sales and Service Contracts [Member]
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Transaction price allocated to remaining performance obligations	$ 3,028
Other Sales and Service Contracts [Member] | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2019-04-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Transaction price allocated to remaining performance obligations	$ 1,278
Performance obligations expected to be satisfied, period	1 year
Other Sales and Service Contracts [Member] | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2020-04-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Transaction price allocated to remaining performance obligations	$ 1,750
Performance obligations expected to be satisfied, period

Contingencies and Commitments -

Contingencies and Commitments - Narrative (Detail) - Investment Commitment [Member] - USD ($) $ / shares in Units, $ in Billions	Apr. 30, 2019	Mar. 31, 2019
Contingencies and Commitments [Line Items]
Investment commitment description		On April 30, 2019, Berkshire committed to invest a total of $10 billion in Occidental Petroleum Corporation (“Occidental”) in connection with Occidental’s proposal to acquire Anadarko Petroleum Corporation (“Anadarko”). The investment is contingent upon Occidental entering into and completing its proposed acquisition of Anadarko.
Subsequent Event [Member] | Occidental Petroleum Corporation [Member] | Cumulative Perpetual Preferred Stock and Warrants [Member]
Contingencies and Commitments [Line Items]
Investment commitment amount	$ 10
Subsequent Event [Member] | Occidental Petroleum Corporation [Member] | Cumulative Perpetual Preferred Stock [Member]
Contingencies and Commitments [Line Items]
Investment in preferred stock, liquidation value	$ 10
Investment in preferred stock, stated dividend rate	8.00%
Investment in preferred stock, period from issuance date to redemption period start date	10 years
Investment in preferred stock, redemption price percentage of liquidation preference	105.00%
Subsequent Event [Member] | Occidental Petroleum Corporation [Member] | Common Stock [Member]
Contingencies and Commitments [Line Items]
Number of common shares that can be purchased	80,000,000
Exercise price for warrants, per share	$ 62.50

Business segment data - Revenue

Business segment data - Revenues (Detail) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Segment Reporting Information [Line Items]
Total revenues	$ 60,678	$ 58,473
BNSF [Member]
Segment Reporting Information [Line Items]
Total revenues	5,725	5,590
Berkshire Hathaway Energy [Member]
Segment Reporting Information [Line Items]
Total revenues	4,672	4,512
Manufacturing Businesses [Member]
Segment Reporting Information [Line Items]
Total revenues	15,058	14,698
McLane Company [Member]
Segment Reporting Information [Line Items]
Total revenues	12,199	12,189
Service and Retailing Businesses [Member]
Segment Reporting Information [Line Items]
Total revenues	7,004	6,787
Operating Businesses [Member]
Segment Reporting Information [Line Items]
Total revenues	60,534	58,448
Operating Businesses [Member] | Insurance Group [Member]
Segment Reporting Information [Line Items]
Interest, dividend and other investment income	1,487	1,213
Total revenues	15,806	14,586
Operating Businesses [Member] | Insurance Group [Member] | GEICO [Member]
Segment Reporting Information [Line Items]
Premiums earned	8,622	7,915
Operating Businesses [Member] | Insurance Group [Member] | Berkshire Hathaway Reinsurance Group [Member]
Segment Reporting Information [Line Items]
Premiums earned	3,546	3,540
Operating Businesses [Member] | Insurance Group [Member] | Berkshire Hathaway Primary Group [Member]
Segment Reporting Information [Line Items]
Premiums earned	2,151	1,918
Operating Businesses [Member] | BNSF [Member]
Segment Reporting Information [Line Items]
Total revenues	5,762	5,624
Operating Businesses [Member] | Berkshire Hathaway Energy [Member]
Segment Reporting Information [Line Items]
Total revenues	4,672	4,512
Operating Businesses [Member] | Manufacturing Businesses [Member]
Segment Reporting Information [Line Items]
Total revenues	15,070	14,722
Operating Businesses [Member] | McLane Company [Member]
Segment Reporting Information [Line Items]
Total revenues	12,199	12,189
Operating Businesses [Member] | Service and Retailing Businesses [Member]
Segment Reporting Information [Line Items]
Total revenues	7,025	6,815
Corporate, Eliminations and Other [Member]
Segment Reporting Information [Line Items]
Total revenues	$ 144	$ 25

Business segment data - Earning

Business segment data - Earnings (loss) before income taxes (Detail) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Segment Reporting Information [Line Items]
Investment and derivative gains (losses)	$ 20,322	$ (8,015)
Equity method investments	168	401
Earnings (loss) before income taxes	27,647	(1,523)
Operating Businesses [Member]
Segment Reporting Information [Line Items]
Earnings (loss) before income taxes from operating businesses	7,103	6,563
Operating Businesses [Member] | Insurance Group [Member]
Segment Reporting Information [Line Items]
Earnings (loss) before income taxes from operating businesses	1,972	1,723
Operating Businesses [Member] | Insurance Group [Member] | Interest, Dividend and Other Investment Income [Member]
Segment Reporting Information [Line Items]
Earnings (loss) before income taxes from operating businesses	1,485	1,205
Operating Businesses [Member] | Insurance Group [Member] | GEICO [Member] | Insurance Premiums Earned [Member]
Segment Reporting Information [Line Items]
Earnings (loss) before income taxes from operating businesses	770	677
Operating Businesses [Member] | Insurance Group [Member] | Berkshire Hathaway Reinsurance Group [Member] | Insurance Premiums Earned [Member]
Segment Reporting Information [Line Items]
Earnings (loss) before income taxes from operating businesses	(253)	(258)
Operating Businesses [Member] | Insurance Group [Member] | Berkshire Hathaway Primary Group [Member] | Insurance Premiums Earned [Member]
Segment Reporting Information [Line Items]
Earnings (loss) before income taxes from operating businesses	(30)	99
Operating Businesses [Member] | BNSF [Member]
Segment Reporting Information [Line Items]
Earnings (loss) before income taxes from operating businesses	1,665	1,513
Operating Businesses [Member] | Berkshire Hathaway Energy [Member]
Segment Reporting Information [Line Items]
Earnings (loss) before income taxes from operating businesses	540	487
Operating Businesses [Member] | Manufacturing Businesses [Member]
Segment Reporting Information [Line Items]
Earnings (loss) before income taxes from operating businesses	2,194	2,207
Operating Businesses [Member] | McLane Company [Member]
Segment Reporting Information [Line Items]
Earnings (loss) before income taxes from operating businesses	111	60
Operating Businesses [Member] | Service and Retailing Businesses [Member]
Segment Reporting Information [Line Items]
Earnings (loss) before income taxes from operating businesses	621	573
Segment Reconciling Items [Member]
Segment Reporting Information [Line Items]
Investment and derivative gains (losses)	20,322	(8,015)
Interest expense, not allocated to segments	(109)	(120)
Equity method investments	168	401
Corporate, Eliminations and Other [Member]
Segment Reporting Information [Line Items]
Earnings (loss) before income taxes from operating businesses	$ 163	$ (352)