Berkshire Hathaway (BRK-B) 10-Q 5 Aug 19 2019 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jun. 30, 2019	Jul. 25, 2019
Document Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Jun. 30, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	Q2
Trading Symbol	BRKA
Entity File Number	001-14905
Entity Tax Identification Number	470813844
Entity Address, Address Line One	3555 Farnam Street
Entity Address, City or Town	Omaha
Entity Address, State or Province	Nebraska
Entity Address, Postal Zip Code	68131
City Area Code	402
Local Phone Number	346-1400
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 Current Reporting Status	Yes
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Class A [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		709,836
Class B [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		1,386,311,473

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Millions		Jun. 30, 2019		Dec. 31, 2018
ASSETS
Investments in fixed maturity securities		$ 19,962		$ 19,898
Investments in equity securities		200,516	[1]	172,757	[2]
Loans and finance receivables		16,807		16,280
Inventories		19,834		19,069
Equipment held for lease		14,741		14,298
Goodwill		81,269		81,025
Deferred charges under retroactive reinsurance contracts		13,634		14,104
Total assets		760,108		707,794
LIABILITIES
Unpaid losses and loss adjustment expenses		70,781		68,458
Unpaid losses and loss adjustment expenses under retroactive reinsurance contracts		41,549		41,834
Income taxes, principally deferred		59,622		51,375
Total liabilities		373,717		355,294
Shareholders’ equity:
Common stock		8		8
Capital in excess of par value		35,610		35,707
Accumulated other comprehensive income		(4,678)		(5,015)
Retained earnings		356,846		321,112
Treasury stock, at cost		(5,242)		(3,109)
Berkshire Hathaway shareholders’ equity		382,544		348,703
Noncontrolling interests		3,847		3,797
Total shareholders’ equity		386,391		352,500
Total liabilities and shareholders' equity		760,108		707,794
Insurance and Other [Member]
ASSETS
Cash and cash equivalents	[3]	41,375		27,749
Short-term investments in U.S. Treasury Bills		77,745		81,506
Investments in fixed maturity securities		19,962		19,898
Investments in equity securities		200,516		172,757
Equity method investments		17,208		17,325
Loans and finance receivables		16,807		16,280
Other receivables		33,941		31,564
Inventories		19,834		19,069
Property, plant and equipment		21,204		20,628
Equipment held for lease		14,741		14,298
Goodwill		56,487		56,323
Other intangible assets		31,032		31,499
Deferred charges under retroactive reinsurance contracts		13,634		14,104
Other		13,097		9,307
Total assets		577,583		532,307
LIABILITIES
Unpaid losses and loss adjustment expenses		70,781		68,458
Unpaid losses and loss adjustment expenses under retroactive reinsurance contracts		41,549		41,834
Unearned premiums		20,113		18,093
Life, annuity and health insurance benefits		19,155		18,632
Other policyholder liabilities		7,826		7,675
Accounts payable, accruals and other liabilities		25,468		25,776
Derivative contract liabilities		1,470		2,452
Aircraft repurchase liabilities and unearned lease revenues		5,146		4,593
Notes payable and other borrowings		36,025		34,975
Total liabilities		227,533		222,488
Railroad, Utilities and Energy [Member]
ASSETS
Cash and cash equivalents	[3]	3,259		2,612
Receivables		3,641		3,666
Property, plant and equipment		133,515		131,780
Goodwill		24,782		24,702
Regulatory assets		3,073		3,067
Other		14,255		9,660
Total assets		182,525		175,487
LIABILITIES
Accounts payable, accruals and other liabilities		15,120		11,410
Regulatory liabilities		7,560		7,506
Notes payable and other borrowings		63,882		62,515
Total liabilities		$ 86,562		$ 81,431
[1]	Approximately 69% of the aggregate fair value was concentrated in five companies (American Express Company – $18.7 billion; Apple Inc. – $50.5 billion; Bank of America Corporation – $27.6 billion; The Coca-Cola Company – $20.4 billion and Wells Fargo & Company – $20.5 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 included U.S. Treasury Bills with maturities of three months or less when purchased of $16.2 billion at June 30, 2019 and $3.9 billion at December 31, 2018.

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Billions	Jun. 30, 2019	Dec. 31, 2018
U.S. Treasury Bills [Member]
Cash equivalents	$ 16.2	$ 3.9

Consolidated Statements of Earn

Consolidated Statements of Earnings - USD ($) $ in Millions		3 Months Ended		6 Months Ended
		Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Revenues:
Sales and service revenues		$ 44,460	$ 44,255	$ 86,852	$ 85,764
Leasing revenues		1,491		2,927
Total revenues		63,598	62,200	124,276	120,673
Investment and derivative contract gains (losses):
Investment gains (losses)		9,835	5,990	29,387	(1,819)
Derivative contract gains (losses)		213	372	983	166
Investment and derivative gains/losses		10,048	6,362	30,370	(1,653)
Costs and expenses:
Total costs and expenses		56,011	53,791	109,532	106,173
Earnings (loss) before income taxes and equity method earnings		17,635	14,771	45,114	12,847
Equity method earnings		124	327	292	728
Earnings (loss) before income taxes		17,759	15,098	45,406	13,575
Income tax expense (benefit)		3,586	3,021	9,501	2,569
Net earnings (loss)		14,173	12,077	35,905	11,006
Earnings attributable to noncontrolling interests		100	66	171	133
Net earnings (loss) attributable to Berkshire Hathaway shareholders		$ 14,073	$ 12,011	$ 35,734	$ 10,873
Equivalent Class A [Member]
Costs and expenses:
Net earnings (loss) per average equivalent share		$ 8,608	$ 7,301	$ 21,824	$ 6,610
Average equivalent shares outstanding		1,634,962	1,645,057	1,637,378	1,645,008
Equivalent Class B [Member]
Costs and expenses:
Net earnings (loss) per average equivalent share	[1]	$ 5.74	$ 4.87	$ 14.55	$ 4.41
Average equivalent shares outstanding		2,452,442,401	2,467,585,853	2,456,067,007	2,467,511,782
Insurance and Other [Member]
Revenues:
Insurance premiums earned		$ 14,863	$ 14,149	$ 29,182	$ 27,522
Sales and service revenues		34,128	33,778	66,537	65,660
Leasing revenues		1,491	1,470	2,927	2,904
Interest, dividend and other investment income		2,295	1,908	4,412	3,590
Total revenues		52,777	51,305	103,058	99,676
Costs and expenses:
Insurance losses and loss adjustment expenses		10,669	9,401	20,843	18,364
Life, annuity and health insurance benefits		1,165	1,418	2,069	2,705
Insurance underwriting expenses		2,569	2,123	5,325	4,727
Cost of sales and services		27,047	26,709	52,814	52,170
Cost of leasing		1,000	988	2,020	1,971
Selling, general and administrative expenses		4,829	4,232	9,261	8,940
Interest expense		267	255	529	520
Total costs and expenses		47,546	45,126	92,861	89,397
Freight Rail Transportation [Member]
Revenues:
Total revenues		5,851	5,845	11,576	11,435
Costs and expenses:
Expenses		3,885	3,974	7,867	7,826
Utilities and Energy [Member]
Revenues:
Sales and service revenues		3,566	3,720	7,391	7,399
Costs and expenses:
Cost of sales and other expenses		2,680	2,856	5,522	5,656
Railroad, Utilities and Energy [Member]
Revenues:
Service revenues and other income		1,404	1,330	2,251	2,163
Total revenues		10,821	10,895	21,218	20,997
Costs and expenses:
Other expenses		1,175	1,133	1,828	1,882
Interest expense		725	702	1,454	1,412
Total costs and expenses		$ 8,465	$ 8,665	$ 16,671	$ 16,776
[1]	Class B shares are economically equivalent to one-fifteen-hundredth of a Class A share. Accordingly, net earnings per average equivalent Class B share outstanding is equal to one-fifteen-hundredth of the equivalent Class A amount.

Consolidated Statements of Ea_2

Consolidated Statements of Earnings (Parenthetical)	6 Months Ended
	Jun. 30, 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		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Statement Of Income And Comprehensive Income [Abstract]
Net earnings (loss)	$ 14,173	$ 12,077	$ 35,905	$ 11,006
Other comprehensive income:
Net change in unrealized appreciation of investments	97	(92)	214	(137)
Applicable income taxes	(22)	22	(49)	20
Reclassification of investment appreciation in net earnings	(1)	(44)	4	(265)
Applicable income taxes		10	(1)	56
Foreign currency translation	(17)	(1,364)	166	(763)
Applicable income taxes		43	(3)	37
Defined benefit pension plans	26	87	92	63
Applicable income taxes	(6)	(20)	(23)	(3)
Other, net	(32)	(5)	(45)	(36)
Other comprehensive income, net	45	(1,363)	355	(1,028)
Comprehensive income	14,218	10,714	36,260	9,978
Comprehensive income attributable to noncontrolling interests	96	34	189	109
Comprehensive income attributable to Berkshire Hathaway shareholders	$ 14,122	$ 10,680	$ 36,071	$ 9,869

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, 2017	351,954	35,702	58,571	255,786	(1,763)	3,658
Net earnings (loss)	11,006
Other comprehensive income, net	(1,028)
Ending Balance at Jun. 30, 2018	361,758	35,702	(3,808)	327,963	(1,763)	3,664
Beginning Balance at Mar. 31, 2018	351,052	35,689	(2,477)	315,952	(1,763)	3,651
Net earnings (loss)	12,077			12,011		66
Other comprehensive income, net	(1,363)		(1,331)			(32)
Issuance (acquisition) of common stock	8	8
Transactions with noncontrolling interests	(16)	5				(21)
Ending Balance at Jun. 30, 2018	361,758	35,702	(3,808)	327,963	(1,763)	3,664
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
Beginning Balance at Dec. 31, 2018	352,500	35,715	(5,015)	321,112	(3,109)	3,797
Net earnings (loss)	35,905
Other comprehensive income, net	355
Ending Balance at Jun. 30, 2019	386,391	35,618	(4,678)	356,846	(5,242)	3,847
Beginning Balance at Mar. 31, 2019	372,591	35,630	(4,727)	342,773	(4,799)	3,714
Net earnings (loss)	14,173			14,073		100
Other comprehensive income, net	45		49			(4)
Issuance (acquisition) of common stock	(435)	8			(443)
Transactions with noncontrolling interests	17	(20)				37
Ending Balance at Jun. 30, 2019	$ 386,391	$ 35,618	$ (4,678)	$ 356,846	$ (5,242)	$ 3,847

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2019		Jun. 30, 2018
Cash flows from operating activities:
Net earnings (loss)	$ 35,905		$ 11,006
Adjustments to reconcile net earnings (loss) to operating cash flows:
Investment (gains) losses	(29,387)		1,819
Depreciation and amortization	4,873		4,774
Other	(737)		(421)
Changes in operating assets and liabilities:
Losses and loss adjustment expenses	2,032		924
Deferred charges reinsurance assumed	470		549
Unearned premiums	2,005		2,253
Receivables and originated loans	(3,094)		(3,413)
Other assets	(2,102)		(1,367)
Other liabilities	(1,359)		(45)
Income taxes	8,156		12
Net cash flows from operating activities	16,762		16,091
Cash flows from investing activities:
Purchases of U.S. Treasury Bills and fixed maturity securities	(66,754)		(50,227)
Purchases of equity securities	(2,834)		(20,845)
Sales of U.S. Treasury Bills and fixed maturity securities	6,733		19,374
Redemptions and maturities of U.S. Treasury Bills and fixed maturity securities	62,807		71,486
Sales and redemptions of equity securities	4,460		9,011
Purchases of loans and finance receivables	(191)		(81)
Collections of loans and finance receivables	175		188
Acquisitions of businesses, net of cash acquired	(580)		(373)
Purchases of property, plant and equipment and equipment held for lease	(6,747)		(6,329)
Other	23		226
Net cash flows from investing activities	(2,908)		22,430
Cash flows from financing activities:
Changes in short term borrowings, net	(95)		(1,080)
Acquisition of treasury stock	(2,133)
Other	(279)		(253)
Net cash flows from financing activities	411		(5,516)
Effects of foreign currency exchange rate changes	26		(41)
Increase in cash and cash equivalents and restricted cash	14,291		32,964
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 second quarter	45,102		65,176
Restricted cash, included in other assets at beginning of year	450		629
Restricted cash, included in other assets at end of second quarter	468		615
Insurance and Other [Member]
Cash flows from financing activities:
Proceeds from borrowings	4,176		49
Repayments of borrowings	(2,907)		(6,043)
Cash and cash equivalents at beginning of year	27,749	[1]	28,673
Cash and cash equivalents at end of second quarter	41,375	[1]	61,198
Railroad, Utilities and Energy [Member]
Cash flows from financing activities:
Proceeds from borrowings	3,339		4,239
Repayments of borrowings	(1,690)		(2,428)
Cash and cash equivalents at beginning of year	2,612	[1]	2,910
Cash and cash equivalents at end of second quarter	$ 3,259	[1]	$ 3,363
[1]	Cash and cash equivalents included U.S. Treasury Bills with maturities of three months or less when purchased of $16.2 billion at June 30, 2019 and $3.9 billion at December 31, 2018.

General

General	6 Months Ended
	Jun. 30, 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 (“Annual Report”), which includes information necessary or useful to understanding Berkshire’s businesses and financial statement presentations. Our significant accounting policies and practices were presented as Note 1 to the Consolidated Financial Statements included in the Annual Report. As described in the Annual Report, we modified certain presentations to our Consolidated Financial Statements. Presentations in these interim Consolidated Financial Statements conform to the presentations in the Annual Report. Changes to those policies due to the adoption of a new accounting standard are described in Note 2. 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	6 Months Ended
	Jun. 30, 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 components by class of asset and not recording assets or liabilities for leases with terms of one year or less. We adopted ASC 842 as of January 1, 2019 with regard to contracts in effect as of that date and elected to not restate prior period financial statements. ASC 842 did not have a material effect on our accounting for our lessor contracts or for lessee contracts classified as financing leases. Right-of-use assets represent our right to use an underlying asset for the lease term and lease liabilities represent our obligation to make lease payments arising from the lease. In this regard, lease payments include fixed payments and variable payments that depend on an index or rate. The lease term is generally the non-cancellable lease period. Certain lease contracts contain renewal options or other terms that provide for variable payments based on performance or usage or changes in an index or interest rates. Options are not included in determining right-of-use assets or lease liabilities unless it is reasonably certain that options will be exercised. Generally, incremental borrowing rates are used in measuring lease liabilities. Right-of-use assets are subject to review for impairment. Notes to Consolidated Financial Statements (Continued) Note 2. New Accounting Pronouncements (Continued) On January 1, 2018, we adopted Accounting Standards Update (“ASU”) 2016-01 “Financial Instruments—Recognition and Measurement of Financial Assets and Financial Liabilities,” ASU 2018-02 “Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income” and ASC 606 “Revenues from Contracts with Customers.” Prior year financial statements were not restated. A summary of the effects of the initial adoption of ASU 2016-01, ASU 2018-02 and ASC 606 on our shareholders’ equity follows (in millions). 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, beginning in 2018, unrealized gains and losses from the changes in the fair values of our equity securities during the period are included within investment gains (losses) in the Consolidated Statements of Earnings. As of January 1, 2018, we reclassified net after-tax unrealized gains on equity securities from accumulated other comprehensive income to retained earnings. In adopting ASU 2018-02, we reclassified the stranded deferred income tax effects arising from the reduction in the U.S. statutory income tax rate under the U.S. Tax Cuts and Jobs Act that were included in accumulated other comprehensive income as of January 1, 2018 to retained earnings. 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 were to increase equipment held for lease and aircraft repurchase liabilities and unearned lease revenues by approximately $3.5 billion. In June 2016, the Financial Accounting Standards Board (“FASB”) issued ASU 2016-13 “Financial Instruments—Credit Losses,” which provides for the recognition and measurement at the reporting date of all expected credit losses for financial assets held at amortized cost and for available-for-sale debt securities. Currently, credit losses are recognized and measured when such losses become probable based on the prevailing facts and circumstances. ASU 2016-13 is effective for reporting periods beginning after December 15, 2019. We are evaluating the effect this standard will have on our Consolidated Financial Statements. In January 2017, the FASB issued ASU 2017-04 “Simplifying the Test for Goodwill Impairment.” ASU 2017-04 eliminates the requirement to determine the implied value of goodwill in measuring an impairment loss. Upon adoption of ASU 2017-04, the measurement of a goodwill impairment will represent the excess of the reporting unit’s carrying value over its fair value and will be limited to the carrying value of goodwill. ASU 2017-04 is effective for goodwill impairment tests in fiscal years beginning after December 15, 2019, with early adoption permitted. In August 2018, the FASB issued ASU 2018-12 “Targeted Improvements to the Accounting for Long-Duration Contracts.” ASU 2018-12 requires periodic reassessment of actuarial and discount rate assumptions used to value policyholder liabilities and deferred acquisition costs arising from the issuance of long-duration insurance and reinsurance contracts, with the effects of changes in cash flow assumptions reflected in earnings and the effects of changes in discount rate assumptions reflected in other comprehensive income. Currently, the actuarial and discount rate assumptions are set at the contract inception date and not subsequently changed, except under limited circumstances. ASU 2018-12 requires new disclosures and is effective for fiscal years beginning after December 15, 2020, with early adoption permitted. We are evaluating the effect this standard will have on our Consolidated Financial Statements.

Investments in fixed maturity s

Investments in fixed maturity securities	6 Months Ended
	Jun. 30, 2019
Investments Debt And Equity Securities [Abstract]
Investments In Fixed Maturities Disclosure Text Block	Note 3. Investments in fixed maturity securities Investments in fixed maturity securities as of June 30, 2019 and December 31, 2018 are summarized by type below (in millions). Amortized Cost Unrealized Gains Unrealized Losses Fair Value June 30, 2019 U.S. Treasury, U.S. government corporations and agencies $ 4,542 $ 46 $ (4 ) $ 4,584 States, municipalities and political subdivisions 154 6 — 160 Foreign governments 7,903 76 (14 ) 7,965 Corporate bonds 6,231 516 (3 ) 6,744 Mortgage-backed securities 444 67 (2 ) 509 $ 19,274 $ 711 $ (23 ) $ 19,962 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 June 30, 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 June 30, 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 year or less Due after one year through five years Due after five years through ten years Due after ten years Mortgage- backed securities Total Amortized cost $ 7,067 $ 10,978 $ 348 $ 437 $ 444 $ 19,274 Fair value 7,128 11,125 407 793 509 19,962

Investments in equity securitie

Investments in equity securities	6 Months Ended
	Jun. 30, 2019
Investments Debt And Equity Securities [Abstract]
Investments in equity securities	Note 4. Investments in equity securities Investments in equity securities as of June 30, 2019 and December 31, 2018 are summarized based on the primary industry of the investee in the table below (in millions). Cost Basis Net Unrealized Gains Fair Value June 30, 2019* Banks, insurance and finance $ 45,796 $ 50,659 $ 96,455 Consumer products 39,008 35,064 74,072 Commercial, industrial and other 17,816 12,173 29,989 $ 102,620 $ 97,896 $ 200,516 * Approximately 69% of the aggregate fair value was concentrated in five companies (American Express Company – $18.7 billion; Apple Inc. – $50.5 billion; Bank of America Corporation – $27.6 billion; The Coca-Cola Company – $20.4 billion and Wells Fargo & Company – $20.5 billion). Notes to Consolidated Financial Statements (Continued) Note 4. Investments in equity securities (Continued) Cost Basis Net Unrealized Gains Fair Value 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	6 Months Ended
	Jun. 30, 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 $10.1 billion at June 30, 2019 and $14.0 billion at December 31, 2018. The carrying value of our investment was approximately $13.5 billion at June 30, 2019 and $13.8 billion at December 31, 2018. In June 2019, Kraft Heinz filed its 2018 Form 10-K with the Securities and Exchange Commission, which reflected the restatement of financial statements of prior periods. The net effect of these restatements produced a $34 million reduction to the carrying value of our investment. As of August 3, 2019, Kraft Heinz’s financial statements for the first and second quarters of 2019 were not yet available to Berkshire. Accordingly, Berkshire’s Consolidated Financial Statements for the second quarter and first six months of 2019 exclude its share of the earnings and other comprehensive income of Kraft Heinz for those periods. Berkshire intends to record its share of Kraft Heinz’s earnings and other comprehensive income for the first six months of 2019 during the period that such information becomes available. During the six-month period ending June 30, 2018, we recorded equity method earnings of $467 million. Dividends received from Kraft Heinz were $260 million and $407 million in the first six months of 2019 and 2018, respectively, which we recorded as reductions of our investment. We evaluated our investment in Kraft Heinz for impairment as of June 30, 2019. Based on the available facts and information, the length of time that fair value was less than carrying value and our ability and intent to hold the investment until recovery, we concluded that recognition of an impairment loss in earnings at June 30, 2019 was not required. However, we will continue to monitor this investment and it is possible that an impairment loss in earnings will be recorded in future periods based on changes in facts and circumstances or intentions. Summarized consolidated financial information of Kraft Heinz as of December 29, 2018 and for the second quarter and first six months of 2018 follows (in millions). December 29, 2018 Assets $ 103,461 Liabilities 51,683 Second Quarter First Six Months 2018 2018 Sales $ 6,690 $ 12,994 Net earnings attributable to Kraft Heinz common shareholders $ 754 $ 1,757 Notes to Consolidated Financial Statements (Continued) Note 5. Equity method investments (Continued) 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 $3.7 billion as of June 30, 2019 and $3.5 billion as of December 31, 2018. Our equity method earnings in these entities in the first six months were $314 million in 2019 and $261 million in 2018. Additional information concerning these investments follows. We own a 50% interest in Berkadia, with Jefferies Financial Group Inc. (“Jefferies”) 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 June 30, 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 of any losses incurred under the policy. In addition, a Berkshire Hathaway Energy Company subsidiary owns a 50% interest in ETT, an owner and operator of electric transmission assets in the Electric Reliability Council of Texas footprint. American Electric Power owns the other 50% interest. 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	6 Months Ended
	Jun. 30, 2019
Investments Debt And Equity Securities [Abstract]
Investment gains/losses	Note 6. Investment gains/losses Investment gains/losses in the second quarter and first six months of 2019 and 2018 are summarized as follows (in millions). Second Quarter First Six Months 2019 2018 2019 2018 Equity securities: Unrealized investment gains (losses) on securities held at the end of the period $ 9,827 $ 5,585 $ 29,192 $ (2,146 ) Investment gains (losses) during the period 5 357 194 41 9,832 5,942 29,386 (2,105 ) Fixed maturity securities: Gross realized gains 7 48 12 407 Gross realized losses (6 ) (4 ) (16 ) (142 ) Other 2 4 5 21 $ 9,835 $ 5,990 $ 29,387 $ (1,819 ) 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 six months of 2019 and 2018, as reflected in the Consolidated Statements of Cash Flows, we received proceeds of approximately $4.5 billion and $9.0 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 are generally the difference between the proceeds from sales and original cost. Taxable gains in the second quarter and first six months of 2019 were $832 million and $1,350 million, respectively, and $629 million and $1,359 million, respectively, in the second quarter and first six months of 2018.

Loans and finance receivables

Loans and finance receivables	6 Months Ended
	Jun. 30, 2019
Receivables [Abstract]
Loans and finance receivables	Note 7. Loans and finance receivables Loans and finance receivables are summarized as follows (in millions). June 30, 2019 December 31, 2018 Loans and finance receivables before allowances and discounts $ 17,135 $ 16,622 Allowances for uncollectible loans (177 ) (177 ) Unamortized acquisition discounts (151 ) (165 ) $ 16,807 $ 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 six months were $66 million in 2019 and $70 million in 2018. Loan charge-offs, net of recoveries in the first six months, were $66 million in 2019 and $70 million in 2018. At June 30, 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. At June 30, 2019, we considered approximately 99% of the loan balances to be performing and approximately 96% of the loan balances to be current as to payment status. 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 June 30, 2019 and December 31, 2018, the outstanding loans under the facility were approximately $1.6 billion.

Other receivables

Other receivables	6 Months Ended
	Jun. 30, 2019
Receivables [Abstract]
Other receivables	Note 8. Other receivables Other receivables of insurance and other businesses are comprised of the following (in millions). June 30, 2019 December 31, 2018 Insurance premiums receivable $ 13,762 $ 12,452 Reinsurance recoverable on unpaid losses 3,149 3,060 Trade receivables 13,180 12,617 Other 4,224 3,823 Allowances for uncollectible accounts (374 ) (388 ) $ 33,941 $ 31,564 Receivables of railroad and utilities and energy businesses are comprised of the following (in millions). June 30, 2019 December 31, 2018 Trade receivables $ 3,448 $ 3,433 Other 320 362 Allowances for uncollectible accounts (127 ) (129 ) $ 3,641 $ 3,666 Trade receivables include unbilled revenue of $718 million and $554 million as of June 30, 2019 and December 31, 2018, respectively, attributable to the regulated utility businesses.

Inventories

Inventories	6 Months Ended
	Jun. 30, 2019
Inventory Disclosure [Abstract]
Inventories	Note 9. Inventories Inventories are comprised of the following (in millions). June 30, 2019 December 31, 2018 Raw materials $ 4,383 $ 4,182 Work in process and other 2,727 2,625 Finished manufactured goods 4,708 4,541 Goods acquired for resale 8,016 7,721 $ 19,834 $ 19,069

Property, plant and equipment i

Property, plant and equipment including equipment held for lease	6 Months Ended
	Jun. 30, 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). June 30, 2019 December 31, 2018 Land $ 2,553 $ 2,536 Buildings and improvements 10,477 9,959 Machinery and equipment 22,965 22,574 Furniture, fixtures and other 5,221 4,758 41,216 39,827 Accumulated depreciation (20,012 ) (19,199 ) $ 21,204 $ 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. June 30, 2019 December 31, 2018 Railroad: Land, track structure and other roadway $ 60,795 $ 59,509 Locomotives, freight cars and other equipment 13,264 13,016 Construction in progress 723 664 74,782 73,189 Accumulated depreciation (11,206 ) (10,004 ) 63,576 63,185 Utilities and energy: Utility generation, transmission and distribution systems 78,087 77,288 Interstate natural gas pipeline assets 7,571 7,524 Independent power plants and other assets 8,587 8,324 Construction in progress 4,331 3,110 98,576 96,246 Accumulated depreciation (28,637 ) (27,651 ) 69,939 68,595 $ 133,515 $ 131,780 Notes to Consolidated Financial Statements (Continued) Note 10. Property, plant and equipment (Continued) Depreciation expense for the first six months of 2019 and 2018 is summarized below (in millions). First Six Months 2019 2018 Insurance and other $ 1,092 $ 1,080 Railroad, utilities and energy 2,544 2,444 $ 3,636 $ 3,524
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 trailers, intermodal tank containers, cranes, storage units and furniture. Equipment held for lease is summarized below (in millions). June 30, 2019 December 31, 2018 Railcars $ 9,126 $ 8,862 Aircraft 7,693 7,376 Other equipment held for lease 4,676 4,379 21,495 20,617 Accumulated depreciation (6,754 ) (6,319 ) $ 14,741 $ 14,298 Depreciation expense for equipment held for lease in the first six months was $579 million in 2019 and $543 million in 2018. Operating lease revenues by type for the second quarter and first six months of 2019 were as follows (in millions). Fixed lease revenue Variable lease revenue Total Second quarter $ 1,118 $ 373 $ 1,491 First six months 2,192 735 2,927 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 June 30, 2019 $ 1,335 $ 2,057 $ 1,488 $ 987 $ 608 $ 482 $ 6,957

Leases

Leases	6 Months Ended
	Jun. 30, 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 assets and lease liabilities included in our June 30, 2019 Consolidated Balance Sheet were approximately $6.1 billion and $5.9 billion, respectively. Such amounts were included in other assets and accounts payable, accruals and other liabilities in our Consolidated Balance Sheet. The weighted average term of these leases was approximately 7.4 years and the weighted average discount rate used to measure lease liabilities was approximately 3.9%. A summary of our remaining operating lease payments as of June 30, 2019 and December 31, 2018 follows (in millions). 2019 2020 2021 2022 2023 Thereafter Total lease payments Amount representing interest Lease liabilities June 30, 2019 $ 599 $ 1,346 $ 1,123 $ 885 $ 708 $ 2,289 $ 6,950 $ (1,016 ) $ 5,934 December 31, 2018 1,310 1,268 1,048 820 658 2,079 7,183 Components of operating lease costs for the second quarter and first six months of 2019 by type were as follows (in millions). Operating lease cost Short-term lease cost Variable lease cost Sublease income Total lease cost Second quarter $ 367 $ 35 $ 70 $ (6 ) $ 466 First six months 728 79 139 (12 ) 934

Goodwill and other intangible a

Goodwill and other intangible assets	6 Months Ended
	Jun. 30, 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 for the first six months of 2019 and for the year ended December 31, 2018 follows (in millions). June 30, 2019 December 31, 2018 Balance at beginning of year $ 81,025 $ 81,258 Acquisitions of businesses 216 376 Other, including foreign currency translation 28 (609 ) Balance at end of period $ 81,269 $ 81,025 Our other intangible assets and related accumulated amortization are summarized as follows (in millions). June 30, 2019 December 31, 2018 Gross carrying amount Accumulated amortization Gross carrying amount Accumulated amortization Insurance and other $ 40,613 $ 9,581 $ 40,493 $ 8,994 Railroad, utilities and energy 1,011 385 1,011 362 $ 41,624 $ 9,966 $ 41,504 $ 9,356 Trademarks and trade names $ 5,368 $ 763 $ 5,368 $ 750 Patents and technology 4,502 2,927 4,446 2,790 Customer relationships 28,449 4,990 28,375 4,573 Other 3,305 1,286 3,315 1,243 $ 41,624 $ 9,966 $ 41,504 $ 9,356 Intangible asset amortization expense in the first six months was $658 million in 2019 and $707 million in 2018. Intangible assets with indefinite lives as of June 30, 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	6 Months Ended
	Jun. 30, 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 Value June 30, 2019 $ 1,470 $ 24,524 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. Pre-tax gains from equity index put option contracts were $213 million and $983 million in the second quarter and first six months of 2019, respectively, and $372 million and $166 million in the second quarter and first six months of 2018, respectively. 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 August 2019 and October 2025. The weighted average life of unexpired contracts at June 30, 2019 was approximately 1.5 years. Contracts with notional values of $10.0 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 $3.8 billion on the contract inception dates with respect to unexpired contracts at June 30, 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 $791 million at June 30, 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 June 30, 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- by Standard & Poor’s or A3 by Moody’s, collateral of up to $1.1 billion could be required to be posted. Our regulated utility subsidiaries are exposed to variations in the prices of fuel required to generate electricity, wholesale electricity purchased and sold and natural gas supplied for customers. 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 $150 million as of June 30, 2019 and $172 million as of December 31, 2018. Derivative contract liabilities are included in accounts payable, accruals and other liabilities and were $120 million as of June 30, 2019 and $111 million as of December 31, 2018.

Supplemental cash flow informat

Supplemental cash flow information	6 Months Ended
	Jun. 30, 2019
Supplemental Cash Flow Elements [Abstract]
Supplemental cash flow information	Note 15. Supplemental cash flow information A summary of supplemental cash flow information is presented in the following table (in millions). First Six Months 2019 2018 Cash paid during the period for: Income taxes $ 1,199 $ 2,358 Interest: Insurance and other 540 646 Railroad, utilities and energy 1,370 1,402 Non-cash investing and financing activities: Liabilities assumed in connection with business acquisitions 94 76 Right-of-use assets obtained in exchange for new operating lease liabilities 361 —

Unpaid losses and loss adjustme

Unpaid losses and loss adjustment expenses	6 Months Ended
	Jun. 30, 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 on or before the balance sheet date and include estimates for incurred-but-not-reported (“IBNR”) claims. Reconciliations of the changes in claim liabilities, excluding liabilities under retroactive reinsurance contracts (see Note 17), for each of the six months ending June 30, 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 20,127 18,905 Prior accident years’ events 71 (1,054 ) Total incurred losses and loss adjustment expenses 20,198 17,851 Paid losses and loss adjustment expenses: Current accident year events (7,724 ) (7,332 ) Prior accident years’ events (10,243 ) (8,581 ) Total payments (17,967 ) (15,913 ) Foreign currency translation adjustment 3 (111 ) Balances – June 30: Net liabilities 67,632 59,748 Reinsurance recoverable on unpaid losses 3,149 2,989 Gross liabilities $ 70,781 $ 62,737 Incurred losses and loss adjustment expenses in the first six months of 2019 included a net increase of estimated ultimate liabilities for prior accident years of $71 million compared to a net decrease of $1,054 million in the first six months of 2018. Increases and decreases in estimated ultimate liabilities produce corresponding decreases and increases to pre-tax earnings. Such amounts as percentages of net liabilities at the beginning of the year were 0.1% in 2019 and 1.8% in 2018. In the first six months of 2019, we lowered estimated ultimate liabilities of primary insurance for prior years’ events by $198 million, compared to $768 million in 2018. Reductions of estimated liabilities in the first six months of 2019 were less than the first six months of 2018 for private passenger automobile and medical malpractice insurance. In addition, we increased estimated liabilities in the first six months of 2019 for legacy casualty exposures and other commercial insurance business. In the first six months of 2019, we increased estimated ultimate property and casualty reinsurance liabilities for prior years’ events by $269 million, compared to a decrease of $286 million in the first six months of 2018. The increases in prior years’ incurred losses in 2019 derived primarily from casualty claims, and to a lesser degree property claims.

Retroactive reinsurance contrac

Retroactive reinsurance contracts	6 Months Ended
	Jun. 30, 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 six months ending June 30, 2019 and 2018 follows (in millions). 2019 2018 Unpaid losses and loss adjustment expenses Deferred charges reinsurance assumed Unpaid losses and loss adjustment expenses Deferred charges reinsurance assumed Balances – beginning of year: $ 41,834 $ (14,104 ) $ 42,937 $ (15,278 ) Incurred losses and loss adjustment expenses Current year contracts 175 (82 ) — — Prior years’ contracts — 552 (35 ) 548 Total 175 470 (35 ) 548 Paid losses and loss adjustment expenses (460 ) — (787 ) — Balances – June 30: $ 41,549 $ (13,634 ) $ 42,115 $ (14,730 ) Incurred losses and loss adjustment expenses, net of deferred charges $ 645 $ 513 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 six months related to contracts written in prior years were $552 million in 2019 and $513 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 both June 30, 2019 and December 31, 2018 were $18.2 billion. Deferred charge assets related to the AIG contract were approximately $6.6 billion at June 30, 2019 and $6.9 billion at December 31, 2018.

Notes payable and other borrowi

Notes payable and other borrowings	6 Months Ended
	Jun. 30, 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 June 30, 2019. Weighted Average Interest Rate June 30, 2019 December 31, 2018 Insurance and other: Berkshire Hathaway Inc. (“Berkshire”): U.S. Dollar denominated due 2019-2047 3.1 % $ 9,070 $ 9,065 Euro denominated due 2020-2035 1.1 % 7,746 7,806 Berkshire Hathaway Finance Corporation (“BHFC”): U.S. Dollar denominated due 2019-2049 3.1 % 9,928 10,650 Great Britain Pound denominated due 2039-2059 2.5 % 2,179 — Other subsidiary borrowings due 2019-2045 4.0 % 5,435 5,597 Subsidiary short-term borrowings 4.3 % 1,667 1,857 $ 36,025 $ 34,975 Notes to Consolidated Financial Statements (Continued) Note 18. Notes payable and other borrowings (Continued) The carrying value of Berkshire’s Euro denominated senior notes (€6.85 billion par) reflects the Euro/U.S. Dollar exchange rate as of the balance sheet date. The effects of changes in foreign currency exchange rates 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 gains of $64 million in the first six months of 2019 and $219 million in the first six months of 2018. The carrying values of the Euro denominated senior notes reflected corresponding decreases with respect to these gains. 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 subsidiaries. In January 2019, BHFC issued $2.0 billion of 4.25% senior notes due in 2049 and repaid $2.7 billion of maturing notes. In June 2019, BHFC also issued £1.75 billion of senior notes consisting of £1.0 billion 2.375% senior notes due in 2039 and £750 million 2.625% senior notes due in 2059. The carrying value of BHFC’s GBP borrowings reflect the GBP/U.S. Dollar exchange rate, with the effects of the changes recorded in earnings as a component of selling, general and administrative expenses. BHFC borrowings are fully and unconditionally guaranteed by Berkshire. In addition to BHFC borrowings, at June 30, 2019, Berkshire guaranteed approximately $1.5 billion of other subsidiary borrowings. Generally, Berkshire’s guarantee of a subsidiary’s debt obligation is an absolute, unconditional and irrevocable guarantee for the full and prompt payment when due of all payment obligations. Weighted Average Interest Rate June 30, 2019 December 31, 2018 Railroad, utilities and energy: Berkshire Hathaway Energy Company (“BHE”) and subsidiaries: BHE senior unsecured debt due 2020-2049 4.6 % $ 8,579 $ 8,577 Subsidiary and other debt due 2019-2064 4.5 % 29,517 28,196 Short-term borrowings 3.4 % 2,594 2,516 Burlington Northern Santa Fe and subsidiaries due 2019-2097 4.7 % 23,192 23,226 $ 63,882 $ 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 six months of 2019, BHE and its subsidiaries issued approximately $3.4 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. In July 2019, BNSF issued $825 million of 3.55% senior unsecured debentures due in 2050. As of June 30, 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 June 30, 2019, our subsidiaries had unused lines of credit and commercial paper capacity aggregating approximately $7.5 billion to support short-term borrowing programs and provide additional liquidity. Such unused lines of credit included approximately $5.7 billion related to BHE and its subsidiaries.

Fair value measurements

Fair value measurements	6 Months Ended
	Jun. 30, 2019
Fair Value Disclosures [Abstract]
Fair value measurements	Note 19. Fair value measurements Our financial assets and liabilities are summarized below as of June 30, 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 Value Fair Value Quoted Prices (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) June 30, 2019 Investments in fixed maturity securities: U.S. Treasury, U.S. government corporations and agencies $ 4,584 $ 4,584 $ 2,972 $ 1,612 $ — States, municipalities and political subdivisions 160 160 — 160 — Foreign governments 7,965 7,965 5,788 2,177 — Corporate bonds 6,744 6,744 — 6,741 3 Mortgage-backed securities 509 509 — 509 — Investments in equity securities 200,516 200,516 200,165 50 301 Investment in Kraft Heinz common stock 13,522 10,102 10,102 — — Loans and finance receivables 16,807 16,969 — 1,697 15,272 Derivative contract assets (1) 150 150 — 19 131 Derivative contract liabilities: Railroad, utilities and energy (1) 120 120 4 94 22 Equity index put options 1,470 1,470 — — 1,470 Notes payable and other borrowings: Insurance and other 36,025 38,453 — 38,428 25 Railroad, utilities and energy 63,882 72,862 — 72,862 — 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. Notes to Consolidated Financial Statements (Continued) Note 19. Fair value measurements (Continued) 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 six months ended June 30, 2019 and 2018 follow (in millions). Gains (losses) included in: Balance – beginning of year Earnings Other comprehensive income Regulatory assets and liabilities Acquisitions, dispositions and settlements Transfers into/out of Level 3 Balance – June 30 Net derivative contract assets (liabilities): 2019 $ (2,343 ) $ 1,134 $ (1 ) $ (23 ) $ (128 ) $ — $ (1,361 ) 2018 (2,069 ) 256 — (14 ) (79 ) — (1,906 ) Quantitative information as of June 30, 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 Value Principal Valuation Techniques Unobservable Inputs Weighted Average Derivative contract liabilities – Equity index put options $ 1,470 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 input) which are observable. However, we believe that the valuation of long-duration options using any model is inherently subjective and, given the lack of observable transactions and prices, acceptable values may be subject to wide ranges. Volatility inputs represent our expectations, which consider the remaining duration of each contract and assume that the contracts will remain outstanding until the expiration dates. Increases or decreases in the volatility inputs will produce increases or decreases in the fair values of the liabilities.

Common stock

Common stock	6 Months Ended
	Jun. 30, 2019
Equity [Abstract]
Common stock	Note 20. Common stock Changes in Berkshire’s issued, treasury and outstanding common stock during the first six months 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 (1,650,000 shares authorized) Class B, $0.0033 Par Value (3,225,000,000 shares authorized) 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 (5,919 ) — (5,919 ) 9,144,369 — 9,144,369 Treasury stock acquired — (1,539 ) (1,539 ) — (8,285,970 ) (8,285,970 ) Balance at June 30, 2019 736,294 (14,436 ) 721,858 1,382,703,352 (14,424,879 ) 1,368,278,473 Each Class A common share is entitled to one vote per share. Class B common stock possesses dividend and distribution rights equal to one-fifteen-hundredth (1/1,500) of such rights of Class A common stock. Each Class B common share possesses voting rights equivalent to one-ten-thousandth (1/10,000) of the voting rights of a Class A share. Unless otherwise required under Delaware General Corporation Law, Class A and Class B common shares vote as a single class. Each share of Class A common stock is convertible, at the option of the holder, into 1,500 shares of Class B common stock. Class B common stock is not convertible into Class A common stock. On an equivalent Class A common stock basis, there were 1,634,044 shares outstanding as of June 30, 2019 and 1,640,929 shares outstanding as of December 31, 2018. 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 (1/1,500) of a Class A share. Average equivalent Class A shares outstanding represents average Class A shares outstanding plus one-fifteen-hundredth (1/1,500) of the average Class B shares outstanding. Average equivalent Class B shares outstanding represents average Class B shares outstanding plus 1,500 times average Class A shares outstanding. 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.

Income taxes

Income taxes	6 Months Ended
	Jun. 30, 2019
Income Tax Disclosure [Abstract]
Income taxes	Note 21. Income taxes Our consolidated effective income tax rates for the second quarter and first six months of 2019 were 20.2% and 20.9%, respectively, and 20.0% and 18.9% in the second quarter and first six months of 2018, 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 earnings and underlying income tax rates applicable in the various taxing jurisdictions. In the first quarter of 2019, we recorded income tax expense of $377 million for uncertain tax positions related to investments in certain tax equity investment funds that generated income tax benefits from 2015 through 2018. We now believe that it is more likely than not those income tax benefits are not valid.

Accumulated other comprehensive

Accumulated other comprehensive income	6 Months Ended
	Jun. 30, 2019
Equity [Abstract]
Accumulated other comprehensive income	Note 22. Accumulated other comprehensive income A summary of the net changes in after-tax accumulated other comprehensive income attributable to Berkshire Hathaway shareholders and amounts reclassified out of accumulated other comprehensive income for the six months ending June 30, 2019 and 2018 follows (in millions). Unrealized appreciation of investments, net Foreign currency translation Defined benefit pension plans Other Accumulated other comprehensive income 2019 Balance at December 31, 2018 $ 370 $ (4,603 ) $ (816 ) $ 34 $ (5,015 ) Other comprehensive income, net before reclassifications 163 145 45 (44 ) 309 Reclassifications into net earnings: Reclassifications before income taxes 4 — 31 6 41 Applicable income taxes (1 ) — (9 ) (3 ) (13 ) Balance at June 30, 2019 $ 536 $ (4,458 ) $ (749 ) $ (7 ) $ (4,678 ) 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 (144 ) (705 ) (8 ) 5 (852 ) Reclassifications into net earnings: Reclassifications before income taxes (265 ) — 84 (8 ) (189 ) Applicable income taxes 56 — (22 ) 3 37 Balance at June 30, 2018 $ 400 $ (3,884 ) $ (330 ) $ 6 $ (3,808 )

Contingencies and Commitments

Contingencies and Commitments	6 Months Ended
	Jun. 30, 2019
Commitments And Contingencies Disclosure [Abstract]
Contingencies and Commitments	Note 23. 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 from 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 connection with Occidental Petroleum Corporation’s (“Occidental”) proposal to acquire Anadarko Petroleum Corporation (“Anadarko”). The acquisition transaction between Occidental and Anadarko is subject to approval by Anadarko shareholders, who are scheduled to vote on the acquisition on August 8, 2019. If approved by Anadarko shareholders, we expect the acquisition and our investment will be completed shortly thereafter. If completed, Berkshire’s investment will include newly issued Occidental Cumulative Perpetual Preferred Stock with an aggregate liquidation value of $10 billion, together with warrants to purchase up to 80 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.

Revenues from contracts with cu

Revenues from contracts with customers	6 Months Ended
	Jun. 30, 2019
Revenue From Contract With Customer [Abstract]
Revenues from contracts with customers	Note 24. 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 second quarter and first six months 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 Company Service and Retail BNSF Berkshire Hathaway Energy Insurance, Corporate and other Total Three months ending June 30, 2019 Manufactured products: Industrial and commercial products $ 6,503 $ — $ 46 $ — $ — $ — $ 6,549 Building products 4,143 — — — — — 4,143 Consumer products 3,669 — — — — — 3,669 Grocery and convenience store distribution — 8,042 — — — — 8,042 Food and beverage distribution — 4,321 — — — — 4,321 Auto sales — — 2,125 — — — 2,125 Other retail and wholesale distribution 534 — 3,092 — — — 3,626 Service 429 23 1,044 5,837 1,223 — 8,556 Electricity and natural gas — — — — 3,429 — 3,429 Total 15,278 12,386 6,307 5,837 4,652 — 44,460 Other revenue 913 25 1,133 14 318 16,735 19,138 $ 16,191 $ 12,411 $ 7,440 $ 5,851 $ 4,970 $ 16,735 $ 63,598 Six months ending June 30, 2019 Manufactured products: Industrial and commercial products $ 12,962 $ — $ 92 $ — $ — $ — $ 13,054 Building products 7,695 — — — — — 7,695 Consumer products 6,959 — — — — — 6,959 Grocery and convenience store distribution — 16,077 — — — — 16,077 Food and beverage distribution — 8,446 — — — — 8,446 Auto sales — — 4,062 — — — 4,062 Other retail and wholesale distribution 1,078 — 6,013 — — — 7,091 Service 777 43 2,034 11,550 1,948 — 16,352 Electricity and natural gas — — — — 7,116 — 7,116 Total 29,471 24,566 12,201 11,550 9,064 — 86,852 Other revenue 1,779 44 2,242 26 578 32,755 37,424 $ 31,250 $ 24,610 $ 14,443 $ 11,576 $ 9,642 $ 32,755 $ 124,276 Notes to Consolidated Financial Statements (Continued) Note 24. Revenues from contracts with customers (Continued) Manufacturing McLane Company Service and Retail BNSF Berkshire Hathaway Energy Insurance, Corporate and other Total Three months ending June 30, 2018 Manufactured products: Industrial and commercial products $ 6,789 $ — $ 54 $ — $ — $ — $ 6,843 Building products 3,431 — — — — — 3,431 Consumer products 4,154 — — — — — 4,154 Grocery and convenience store distribution — 8,261 — — — — 8,261 Food and beverage distribution — 4,127 — — — — 4,127 Auto sales — — 2,073 — — — 2,073 Other retail and wholesale distribution 519 — 2,942 — — — 3,461 Service 279 20 1,023 5,831 1,186 — 8,339 Electricity and natural gas — — — — 3,566 — 3,566 Total 15,172 12,408 6,092 5,831 4,752 — 44,255 Other revenue 739 19 1,194 14 298 15,681 17,945 $ 15,911 $ 12,427 $ 7,286 $ 5,845 $ 5,050 $ 15,681 $ 62,200 Six months ending June 30, 2018 Manufactured products: Industrial and commercial products $ 13,343 $ — $ 108 $ — $ — $ — $ 13,451 Building products 6,351 — — — — — 6,351 Consumer products 7,850 — — — — — 7,850 Grocery and convenience store distribution — 16,419 — — — — 16,419 Food and beverage distribution — 8,124 — — — — 8,124 Auto sales — — 4,004 — — — 4,004 Other retail and wholesale distribution 1,017 — 5,654 — — — 6,671 Service 497 37 1,973 11,411 1,886 — 15,804 Electricity and natural gas — — — — 7,090 — 7,090 Total 29,058 24,580 11,739 11,411 8,976 — 85,764 Other revenue 1,551 36 2,334 24 586 30,378 34,909 $ 30,609 $ 24,616 $ 14,073 $ 11,435 $ 9,562 $ 30,378 $ 120,673 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 June 30, 2019 follows (in millions). Performance obligations expected to be satisfied: Less than 12 months Greater than 12 months Total Electricity and natural gas $ 935 $ 5,411 $ 6,346 Other sales and service contracts 1,211 2,116 3,327

Business segment data

Business segment data	6 Months Ended
	Jun. 30, 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 2018 periods 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 2018 periods 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 before income taxes by segment for the second quarter and first six months of 2019 and 2018 were as follows (in millions). Second Quarter First Six Months 2019 2018 2019 2018 Revenues of Operating Businesses: Insurance: Underwriting: GEICO $ 8,869 $ 8,284 $ 17,491 $ 16,199 Berkshire Hathaway Reinsurance Group 3,707 3,912 7,253 7,452 Berkshire Hathaway Primary Group 2,287 1,953 4,438 3,871 Investment income 1,654 1,399 3,141 2,612 Total insurance 16,517 15,548 32,323 30,134 BNSF 5,893 5,878 11,655 11,502 Berkshire Hathaway Energy 4,970 5,050 9,642 9,562 Manufacturing 16,206 15,927 31,276 30,649 McLane Company 12,411 12,427 24,610 24,616 Service and retailing 7,462 7,307 14,487 14,122 63,459 62,137 123,993 120,585 Reconciliation of segments to consolidated amount: Corporate, eliminations and other 139 63 283 88 $ 63,598 $ 62,200 $ 124,276 $ 120,673 Second Quarter First Six Months 2019 2018 2019 2018 Earnings Before Income Taxes of Operating Businesses: Insurance: Underwriting: GEICO $ 393 $ 673 $ 1,163 $ 1,350 Berkshire Hathaway Reinsurance Group (104 ) 297 (357 ) 39 Berkshire Hathaway Primary Group 167 234 137 333 Investment income 1,649 1,392 3,134 2,597 Total insurance 2,105 2,596 4,077 4,319 BNSF 1,773 1,655 3,438 3,168 Berkshire Hathaway Energy 593 586 1,133 1,073 Manufacturing 2,527 2,529 4,721 4,736 McLane Company 59 67 170 127 Service and retailing 745 763 1,366 1,336 7,802 8,196 14,905 14,759 Reconciliation of segments to consolidated amount: Investment and derivative gains (losses) 10,048 6,362 30,370 (1,653 ) Interest expense, not allocated to segments (107 ) (115 ) (216 ) (235 ) Equity method investments 124 327 292 728 Corporate, eliminations and other (108 ) 328 55 (24 ) $ 17,759 $ 15,098 $ 45,406 $ 13,575

New Accounting Pronouncements (

New Accounting Pronouncements (Policies)	6 Months Ended
	Jun. 30, 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 components by class of asset and not recording assets or liabilities for leases with terms of one year or less. We adopted ASC 842 as of January 1, 2019 with regard to contracts in effect as of that date and elected to not restate prior period financial statements. ASC 842 did not have a material effect on our accounting for our lessor contracts or for lessee contracts classified as financing leases. Right-of-use assets represent our right to use an underlying asset for the lease term and lease liabilities represent our obligation to make lease payments arising from the lease. In this regard, lease payments include fixed payments and variable payments that depend on an index or rate. The lease term is generally the non-cancellable lease period. Certain lease contracts contain renewal options or other terms that provide for variable payments based on performance or usage or changes in an index or interest rates. Options are not included in determining right-of-use assets or lease liabilities unless it is reasonably certain that options will be exercised. Generally, incremental borrowing rates are used in measuring lease liabilities. Right-of-use assets are subject to review for impairment. Notes to Consolidated Financial Statements (Continued) Note 2. New Accounting Pronouncements (Continued) On January 1, 2018, we adopted Accounting Standards Update (“ASU”) 2016-01 “Financial Instruments—Recognition and Measurement of Financial Assets and Financial Liabilities,” ASU 2018-02 “Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income” and ASC 606 “Revenues from Contracts with Customers.” Prior year financial statements were not restated. A summary of the effects of the initial adoption of ASU 2016-01, ASU 2018-02 and ASC 606 on our shareholders’ equity follows (in millions). 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, beginning in 2018, unrealized gains and losses from the changes in the fair values of our equity securities during the period are included within investment gains (losses) in the Consolidated Statements of Earnings. As of January 1, 2018, we reclassified net after-tax unrealized gains on equity securities from accumulated other comprehensive income to retained earnings. In adopting ASU 2018-02, we reclassified the stranded deferred income tax effects arising from the reduction in the U.S. statutory income tax rate under the U.S. Tax Cuts and Jobs Act that were included in accumulated other comprehensive income as of January 1, 2018 to retained earnings. 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 were to increase equipment held for lease and aircraft repurchase liabilities and unearned lease revenues by approximately $3.5 billion. In June 2016, the Financial Accounting Standards Board (“FASB”) issued ASU 2016-13 “Financial Instruments—Credit Losses,” which provides for the recognition and measurement at the reporting date of all expected credit losses for financial assets held at amortized cost and for available-for-sale debt securities. Currently, credit losses are recognized and measured when such losses become probable based on the prevailing facts and circumstances. ASU 2016-13 is effective for reporting periods beginning after December 15, 2019. We are evaluating the effect this standard will have on our Consolidated Financial Statements. In January 2017, the FASB issued ASU 2017-04 “Simplifying the Test for Goodwill Impairment.” ASU 2017-04 eliminates the requirement to determine the implied value of goodwill in measuring an impairment loss. Upon adoption of ASU 2017-04, the measurement of a goodwill impairment will represent the excess of the reporting unit’s carrying value over its fair value and will be limited to the carrying value of goodwill. ASU 2017-04 is effective for goodwill impairment tests in fiscal years beginning after December 15, 2019, with early adoption permitted. In August 2018, the FASB issued ASU 2018-12 “Targeted Improvements to the Accounting for Long-Duration Contracts.” ASU 2018-12 requires periodic reassessment of actuarial and discount rate assumptions used to value policyholder liabilities and deferred acquisition costs arising from the issuance of long-duration insurance and reinsurance contracts, with the effects of changes in cash flow assumptions reflected in earnings and the effects of changes in discount rate assumptions reflected in other comprehensive income. Currently, the actuarial and discount rate assumptions are set at the contract inception date and not subsequently changed, except under limited circumstances. ASU 2018-12 requires new disclosures and is effective for fiscal years beginning after December 15, 2020, with early adoption permitted. We are evaluating the effect this standard will have on our Consolidated Financial Statements.

New Accounting Pronouncements_2

New Accounting Pronouncements (Tables)	6 Months Ended
	Jun. 30, 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, ASU 2018-02 and ASC 606 on our shareholders’ equity follows (in millions). 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)	6 Months Ended
	Jun. 30, 2019
Investments Debt And Equity Securities [Abstract]
Schedule of investments in securities with fixed maturities	Investments in fixed maturity securities as of June 30, 2019 and December 31, 2018 are summarized by type below (in millions). Amortized Cost Unrealized Gains Unrealized Losses Fair Value June 30, 2019 U.S. Treasury, U.S. government corporations and agencies $ 4,542 $ 46 $ (4 ) $ 4,584 States, municipalities and political subdivisions 154 6 — 160 Foreign governments 7,903 76 (14 ) 7,965 Corporate bonds 6,231 516 (3 ) 6,744 Mortgage-backed securities 444 67 (2 ) 509 $ 19,274 $ 711 $ (23 ) $ 19,962 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 June 30, 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 year or less Due after one year through five years Due after five years through ten years Due after ten years Mortgage- backed securities Total Amortized cost $ 7,067 $ 10,978 $ 348 $ 437 $ 444 $ 19,274 Fair value 7,128 11,125 407 793 509 19,962

Investments in equity securit_2

Investments in equity securities (Tables)	6 Months Ended
	Jun. 30, 2019
Investments Debt And Equity Securities [Abstract]
Schedule of investments in equity securities	Investments in equity securities as of June 30, 2019 and December 31, 2018 are summarized based on the primary industry of the investee in the table below (in millions). Cost Basis Net Unrealized Gains Fair Value June 30, 2019* Banks, insurance and finance $ 45,796 $ 50,659 $ 96,455 Consumer products 39,008 35,064 74,072 Commercial, industrial and other 17,816 12,173 29,989 $ 102,620 $ 97,896 $ 200,516 * Approximately 69% of the aggregate fair value was concentrated in five companies (American Express Company – $18.7 billion; Apple Inc. – $50.5 billion; Bank of America Corporation – $27.6 billion; The Coca-Cola Company – $20.4 billion and Wells Fargo & Company – $20.5 billion). Notes to Consolidated Financial Statements (Continued) Note 4. Investments in equity securities (Continued) Cost Basis Net Unrealized Gains Fair Value 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)	6 Months Ended
	Jun. 30, 2019
Equity Method Investments And Joint Ventures [Abstract]
Summarized unaudited financial information of Kraft Heinz	Summarized consolidated financial information of Kraft Heinz as of December 29, 2018 and for the second quarter and first six months of 2018 follows (in millions). December 29, 2018 Assets $ 103,461 Liabilities 51,683 Second Quarter First Six Months 2018 2018 Sales $ 6,690 $ 12,994 Net earnings attributable to Kraft Heinz common shareholders $ 754 $ 1,757

Investment gains_losses (Tables

Investment gains/losses (Tables)	6 Months Ended
	Jun. 30, 2019
Investments Debt And Equity Securities [Abstract]
Summary of investment gains and losses	Investment gains/losses in the second quarter and first six months of 2019 and 2018 are summarized as follows (in millions). Second Quarter First Six Months 2019 2018 2019 2018 Equity securities: Unrealized investment gains (losses) on securities held at the end of the period $ 9,827 $ 5,585 $ 29,192 $ (2,146 ) Investment gains (losses) during the period 5 357 194 41 9,832 5,942 29,386 (2,105 ) Fixed maturity securities: Gross realized gains 7 48 12 407 Gross realized losses (6 ) (4 ) (16 ) (142 ) Other 2 4 5 21 $ 9,835 $ 5,990 $ 29,387 $ (1,819 )

Loans and finance receivables (

Loans and finance receivables (Tables)	6 Months Ended
	Jun. 30, 2019
Insurance and Other [Member]
Schedule of receivables	Other receivables of insurance and other businesses are comprised of the following (in millions). June 30, 2019 December 31, 2018 Insurance premiums receivable $ 13,762 $ 12,452 Reinsurance recoverable on unpaid losses 3,149 3,060 Trade receivables 13,180 12,617 Other 4,224 3,823 Allowances for uncollectible accounts (374 ) (388 ) $ 33,941 $ 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). June 30, 2019 December 31, 2018 Trade receivables $ 3,448 $ 3,433 Other 320 362 Allowances for uncollectible accounts (127 ) (129 ) $ 3,641 $ 3,666
Loans and Finance Receivables [Member]
Schedule of receivables	Loans and finance receivables are summarized as follows (in millions). June 30, 2019 December 31, 2018 Loans and finance receivables before allowances and discounts $ 17,135 $ 16,622 Allowances for uncollectible loans (177 ) (177 ) Unamortized acquisition discounts (151 ) (165 ) $ 16,807 $ 16,280

Inventories (Tables)

Inventories (Tables)	6 Months Ended
	Jun. 30, 2019
Inventory Disclosure [Abstract]
Schedule of inventories	Inventories are comprised of the following (in millions). June 30, 2019 December 31, 2018 Raw materials $ 4,383 $ 4,182 Work in process and other 2,727 2,625 Finished manufactured goods 4,708 4,541 Goods acquired for resale 8,016 7,721 $ 19,834 $ 19,069

Property, plant and equipment_2

Property, plant and equipment including equipment held for lease (Tables)	6 Months Ended
	Jun. 30, 2019
Schedule of depreciation expense	Depreciation expense for the first six months of 2019 and 2018 is summarized below (in millions). First Six Months 2019 2018 Insurance and other $ 1,092 $ 1,080 Railroad, utilities and energy 2,544 2,444 $ 3,636 $ 3,524
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). June 30, 2019 December 31, 2018 Land $ 2,553 $ 2,536 Buildings and improvements 10,477 9,959 Machinery and equipment 22,965 22,574 Furniture, fixtures and other 5,221 4,758 41,216 39,827 Accumulated depreciation (20,012 ) (19,199 ) $ 21,204 $ 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. June 30, 2019 December 31, 2018 Railroad: Land, track structure and other roadway $ 60,795 $ 59,509 Locomotives, freight cars and other equipment 13,264 13,016 Construction in progress 723 664 74,782 73,189 Accumulated depreciation (11,206 ) (10,004 ) 63,576 63,185 Utilities and energy: Utility generation, transmission and distribution systems 78,087 77,288 Interstate natural gas pipeline assets 7,571 7,524 Independent power plants and other assets 8,587 8,324 Construction in progress 4,331 3,110 98,576 96,246 Accumulated depreciation (28,637 ) (27,651 ) 69,939 68,595 $ 133,515 $ 131,780

Equipment held for lease (Table

Equipment held for lease (Tables)	6 Months Ended
	Jun. 30, 2019
Property Plant And Equipment [Abstract]
Schedule of equipment held for lease	Equipment held for lease includes railcars, aircraft, over-the-road trailers, intermodal tank containers, cranes, storage units and furniture. Equipment held for lease is summarized below (in millions). June 30, 2019 December 31, 2018 Railcars $ 9,126 $ 8,862 Aircraft 7,693 7,376 Other equipment held for lease 4,676 4,379 21,495 20,617 Accumulated depreciation (6,754 ) (6,319 ) $ 14,741 $ 14,298
Summary of operating lease revenues by type	Operating lease revenues by type for the second quarter and first six months of 2019 were as follows (in millions). Fixed lease revenue Variable lease revenue Total Second quarter $ 1,118 $ 373 $ 1,491 First six months 2,192 735 2,927
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 June 30, 2019 $ 1,335 $ 2,057 $ 1,488 $ 987 $ 608 $ 482 $ 6,957

Leases (Tables)

Leases (Tables)	6 Months Ended
	Jun. 30, 2019
Leases [Abstract]
Summary of remaining operating lease payments	A summary of our remaining operating lease payments as of June 30, 2019 and December 31, 2018 follows (in millions). 2019 2020 2021 2022 2023 Thereafter Total lease payments Amount representing interest Lease liabilities June 30, 2019 $ 599 $ 1,346 $ 1,123 $ 885 $ 708 $ 2,289 $ 6,950 $ (1,016 ) $ 5,934 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 for the second quarter and first six months of 2019 by type were as follows (in millions). Operating lease cost Short-term lease cost Variable lease cost Sublease income Total lease cost Second quarter $ 367 $ 35 $ 70 $ (6 ) $ 466 First six months 728 79 139 (12 ) 934

Goodwill and other intangible_2

Goodwill and other intangible assets (Tables)	6 Months Ended
	Jun. 30, 2019
Goodwill And Intangible Assets Disclosure [Abstract]
Reconciliation of the change in goodwill	Reconciliations of the changes in the carrying value of goodwill for the first six months of 2019 and for the year ended December 31, 2018 follows (in millions). June 30, 2019 December 31, 2018 Balance at beginning of year $ 81,025 $ 81,258 Acquisitions of businesses 216 376 Other, including foreign currency translation 28 (609 ) Balance at end of period $ 81,269 $ 81,025
Schedule of intangible assets	Our other intangible assets and related accumulated amortization are summarized as follows (in millions). June 30, 2019 December 31, 2018 Gross carrying amount Accumulated amortization Gross carrying amount Accumulated amortization Insurance and other $ 40,613 $ 9,581 $ 40,493 $ 8,994 Railroad, utilities and energy 1,011 385 1,011 362 $ 41,624 $ 9,966 $ 41,504 $ 9,356 Trademarks and trade names $ 5,368 $ 763 $ 5,368 $ 750 Patents and technology 4,502 2,927 4,446 2,790 Customer relationships 28,449 4,990 28,375 4,573 Other 3,305 1,286 3,315 1,243 $ 41,624 $ 9,966 $ 41,504 $ 9,356

Derivative contracts (Tables)

Derivative contracts (Tables)	6 Months Ended
	Jun. 30, 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 Value June 30, 2019 $ 1,470 $ 24,524 December 31, 2018 2,452 26,759

Supplemental cash flow inform_2

Supplemental cash flow information (Tables)	6 Months Ended
	Jun. 30, 2019
Supplemental Cash Flow Elements [Abstract]
Schedule of supplemental cash flow information	A summary of supplemental cash flow information is presented in the following table (in millions). First Six Months 2019 2018 Cash paid during the period for: Income taxes $ 1,199 $ 2,358 Interest: Insurance and other 540 646 Railroad, utilities and energy 1,370 1,402 Non-cash investing and financing activities: Liabilities assumed in connection with business acquisitions 94 76 Right-of-use assets obtained in exchange for new operating lease liabilities 361 —

Unpaid losses and loss adjust_2

Unpaid losses and loss adjustment expenses (Tables)	6 Months Ended
	Jun. 30, 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 six months ending June 30, 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 20,127 18,905 Prior accident years’ events 71 (1,054 ) Total incurred losses and loss adjustment expenses 20,198 17,851 Paid losses and loss adjustment expenses: Current accident year events (7,724 ) (7,332 ) Prior accident years’ events (10,243 ) (8,581 ) Total payments (17,967 ) (15,913 ) Foreign currency translation adjustment 3 (111 ) Balances – June 30: Net liabilities 67,632 59,748 Reinsurance recoverable on unpaid losses 3,149 2,989 Gross liabilities $ 70,781 $ 62,737

Retroactive reinsurance contr_2

Retroactive reinsurance contracts (Tables)	6 Months Ended
	Jun. 30, 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 six months ending June 30, 2019 and 2018 follows (in millions). 2019 2018 Unpaid losses and loss adjustment expenses Deferred charges reinsurance assumed Unpaid losses and loss adjustment expenses Deferred charges reinsurance assumed Balances – beginning of year: $ 41,834 $ (14,104 ) $ 42,937 $ (15,278 ) Incurred losses and loss adjustment expenses Current year contracts 175 (82 ) — — Prior years’ contracts — 552 (35 ) 548 Total 175 470 (35 ) 548 Paid losses and loss adjustment expenses (460 ) — (787 ) — Balances – June 30: $ 41,549 $ (13,634 ) $ 42,115 $ (14,730 ) Incurred losses and loss adjustment expenses, net of deferred charges $ 645 $ 513

Notes payable and other borro_2

Notes payable and other borrowings (Tables)	6 Months Ended
	Jun. 30, 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 June 30, 2019. Weighted Average Interest Rate June 30, 2019 December 31, 2018 Insurance and other: Berkshire Hathaway Inc. (“Berkshire”): U.S. Dollar denominated due 2019-2047 3.1 % $ 9,070 $ 9,065 Euro denominated due 2020-2035 1.1 % 7,746 7,806 Berkshire Hathaway Finance Corporation (“BHFC”): U.S. Dollar denominated due 2019-2049 3.1 % 9,928 10,650 Great Britain Pound denominated due 2039-2059 2.5 % 2,179 — Other subsidiary borrowings due 2019-2045 4.0 % 5,435 5,597 Subsidiary short-term borrowings 4.3 % 1,667 1,857 $ 36,025 $ 34,975
Railroad, Utilities and Energy [Member]
Schedule of short and long term outstanding debt disclosure	Weighted Average Interest Rate June 30, 2019 December 31, 2018 Railroad, utilities and energy: Berkshire Hathaway Energy Company (“BHE”) and subsidiaries: BHE senior unsecured debt due 2020-2049 4.6 % $ 8,579 $ 8,577 Subsidiary and other debt due 2019-2064 4.5 % 29,517 28,196 Short-term borrowings 3.4 % 2,594 2,516 Burlington Northern Santa Fe and subsidiaries due 2019-2097 4.7 % 23,192 23,226 $ 63,882 $ 62,515

Fair value measurements (Tables

Fair value measurements (Tables)	6 Months Ended
	Jun. 30, 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 June 30, 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 Value Fair Value Quoted Prices (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) June 30, 2019 Investments in fixed maturity securities: U.S. Treasury, U.S. government corporations and agencies $ 4,584 $ 4,584 $ 2,972 $ 1,612 $ — States, municipalities and political subdivisions 160 160 — 160 — Foreign governments 7,965 7,965 5,788 2,177 — Corporate bonds 6,744 6,744 — 6,741 3 Mortgage-backed securities 509 509 — 509 — Investments in equity securities 200,516 200,516 200,165 50 301 Investment in Kraft Heinz common stock 13,522 10,102 10,102 — — Loans and finance receivables 16,807 16,969 — 1,697 15,272 Derivative contract assets (1) 150 150 — 19 131 Derivative contract liabilities: Railroad, utilities and energy (1) 120 120 4 94 22 Equity index put options 1,470 1,470 — — 1,470 Notes payable and other borrowings: Insurance and other 36,025 38,453 — 38,428 25 Railroad, utilities and energy 63,882 72,862 — 72,862 — 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 six months ended June 30, 2019 and 2018 follow (in millions). Gains (losses) included in: Balance – beginning of year Earnings Other comprehensive income Regulatory assets and liabilities Acquisitions, dispositions and settlements Transfers into/out of Level 3 Balance – June 30 Net derivative contract assets (liabilities): 2019 $ (2,343 ) $ 1,134 $ (1 ) $ (23 ) $ (128 ) $ — $ (1,361 ) 2018 (2,069 ) 256 — (14 ) (79 ) — (1,906 )
Fair value assets and liabilities measured on recurring basis, unobservable inputs, additional information	Quantitative information as of June 30, 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 Value Principal Valuation Techniques Unobservable Inputs Weighted Average Derivative contract liabilities – Equity index put options $ 1,470 Option pricing model Volatility 16 %

Common stock (Tables)

Common stock (Tables)	6 Months Ended
	Jun. 30, 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 six months 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 (1,650,000 shares authorized) Class B, $0.0033 Par Value (3,225,000,000 shares authorized) 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 (5,919 ) — (5,919 ) 9,144,369 — 9,144,369 Treasury stock acquired — (1,539 ) (1,539 ) — (8,285,970 ) (8,285,970 ) Balance at June 30, 2019 736,294 (14,436 ) 721,858 1,382,703,352 (14,424,879 ) 1,368,278,473

Accumulated other comprehensi_2

Accumulated other comprehensive income (Tables)	6 Months Ended
	Jun. 30, 2019
Equity [Abstract]
Schedule of accumulated other comprehensive income	A summary of the net changes in after-tax accumulated other comprehensive income attributable to Berkshire Hathaway shareholders and amounts reclassified out of accumulated other comprehensive income for the six months ending June 30, 2019 and 2018 follows (in millions). Unrealized appreciation of investments, net Foreign currency translation Defined benefit pension plans Other Accumulated other comprehensive income 2019 Balance at December 31, 2018 $ 370 $ (4,603 ) $ (816 ) $ 34 $ (5,015 ) Other comprehensive income, net before reclassifications 163 145 45 (44 ) 309 Reclassifications into net earnings: Reclassifications before income taxes 4 — 31 6 41 Applicable income taxes (1 ) — (9 ) (3 ) (13 ) Balance at June 30, 2019 $ 536 $ (4,458 ) $ (749 ) $ (7 ) $ (4,678 ) 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 (144 ) (705 ) (8 ) 5 (852 ) Reclassifications into net earnings: Reclassifications before income taxes (265 ) — 84 (8 ) (189 ) Applicable income taxes 56 — (22 ) 3 37 Balance at June 30, 2018 $ 400 $ (3,884 ) $ (330 ) $ 6 $ (3,808 )

Revenues from contracts with _2

Revenues from contracts with customers (Tables)	6 Months Ended
	Jun. 30, 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 second quarter and first six months 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 Company Service and Retail BNSF Berkshire Hathaway Energy Insurance, Corporate and other Total Three months ending June 30, 2019 Manufactured products: Industrial and commercial products $ 6,503 $ — $ 46 $ — $ — $ — $ 6,549 Building products 4,143 — — — — — 4,143 Consumer products 3,669 — — — — — 3,669 Grocery and convenience store distribution — 8,042 — — — — 8,042 Food and beverage distribution — 4,321 — — — — 4,321 Auto sales — — 2,125 — — — 2,125 Other retail and wholesale distribution 534 — 3,092 — — — 3,626 Service 429 23 1,044 5,837 1,223 — 8,556 Electricity and natural gas — — — — 3,429 — 3,429 Total 15,278 12,386 6,307 5,837 4,652 — 44,460 Other revenue 913 25 1,133 14 318 16,735 19,138 $ 16,191 $ 12,411 $ 7,440 $ 5,851 $ 4,970 $ 16,735 $ 63,598 Six months ending June 30, 2019 Manufactured products: Industrial and commercial products $ 12,962 $ — $ 92 $ — $ — $ — $ 13,054 Building products 7,695 — — — — — 7,695 Consumer products 6,959 — — — — — 6,959 Grocery and convenience store distribution — 16,077 — — — — 16,077 Food and beverage distribution — 8,446 — — — — 8,446 Auto sales — — 4,062 — — — 4,062 Other retail and wholesale distribution 1,078 — 6,013 — — — 7,091 Service 777 43 2,034 11,550 1,948 — 16,352 Electricity and natural gas — — — — 7,116 — 7,116 Total 29,471 24,566 12,201 11,550 9,064 — 86,852 Other revenue 1,779 44 2,242 26 578 32,755 37,424 $ 31,250 $ 24,610 $ 14,443 $ 11,576 $ 9,642 $ 32,755 $ 124,276 Notes to Consolidated Financial Statements (Continued) Note 24. Revenues from contracts with customers (Continued) Manufacturing McLane Company Service and Retail BNSF Berkshire Hathaway Energy Insurance, Corporate and other Total Three months ending June 30, 2018 Manufactured products: Industrial and commercial products $ 6,789 $ — $ 54 $ — $ — $ — $ 6,843 Building products 3,431 — — — — — 3,431 Consumer products 4,154 — — — — — 4,154 Grocery and convenience store distribution — 8,261 — — — — 8,261 Food and beverage distribution — 4,127 — — — — 4,127 Auto sales — — 2,073 — — — 2,073 Other retail and wholesale distribution 519 — 2,942 — — — 3,461 Service 279 20 1,023 5,831 1,186 — 8,339 Electricity and natural gas — — — — 3,566 — 3,566 Total 15,172 12,408 6,092 5,831 4,752 — 44,255 Other revenue 739 19 1,194 14 298 15,681 17,945 $ 15,911 $ 12,427 $ 7,286 $ 5,845 $ 5,050 $ 15,681 $ 62,200 Six months ending June 30, 2018 Manufactured products: Industrial and commercial products $ 13,343 $ — $ 108 $ — $ — $ — $ 13,451 Building products 6,351 — — — — — 6,351 Consumer products 7,850 — — — — — 7,850 Grocery and convenience store distribution — 16,419 — — — — 16,419 Food and beverage distribution — 8,124 — — — — 8,124 Auto sales — — 4,004 — — — 4,004 Other retail and wholesale distribution 1,017 — 5,654 — — — 6,671 Service 497 37 1,973 11,411 1,886 — 15,804 Electricity and natural gas — — — — 7,090 — 7,090 Total 29,058 24,580 11,739 11,411 8,976 — 85,764 Other revenue 1,551 36 2,334 24 586 30,378 34,909 $ 30,609 $ 24,616 $ 14,073 $ 11,435 $ 9,562 $ 30,378 $ 120,673
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 June 30, 2019 follows (in millions). Performance obligations expected to be satisfied: Less than 12 months Greater than 12 months Total Electricity and natural gas $ 935 $ 5,411 $ 6,346 Other sales and service contracts 1,211 2,116 3,327

Business segment data (Tables)

Business segment data (Tables)	6 Months Ended
	Jun. 30, 2019
Segment Reporting [Abstract]
Schedule of revenues and earnings or loss before income taxes by segment	Revenues and earnings before income taxes by segment for the second quarter and first six months of 2019 and 2018 were as follows (in millions). Second Quarter First Six Months 2019 2018 2019 2018 Revenues of Operating Businesses: Insurance: Underwriting: GEICO $ 8,869 $ 8,284 $ 17,491 $ 16,199 Berkshire Hathaway Reinsurance Group 3,707 3,912 7,253 7,452 Berkshire Hathaway Primary Group 2,287 1,953 4,438 3,871 Investment income 1,654 1,399 3,141 2,612 Total insurance 16,517 15,548 32,323 30,134 BNSF 5,893 5,878 11,655 11,502 Berkshire Hathaway Energy 4,970 5,050 9,642 9,562 Manufacturing 16,206 15,927 31,276 30,649 McLane Company 12,411 12,427 24,610 24,616 Service and retailing 7,462 7,307 14,487 14,122 63,459 62,137 123,993 120,585 Reconciliation of segments to consolidated amount: Corporate, eliminations and other 139 63 283 88 $ 63,598 $ 62,200 $ 124,276 $ 120,673 Second Quarter First Six Months 2019 2018 2019 2018 Earnings Before Income Taxes of Operating Businesses: Insurance: Underwriting: GEICO $ 393 $ 673 $ 1,163 $ 1,350 Berkshire Hathaway Reinsurance Group (104 ) 297 (357 ) 39 Berkshire Hathaway Primary Group 167 234 137 333 Investment income 1,649 1,392 3,134 2,597 Total insurance 2,105 2,596 4,077 4,319 BNSF 1,773 1,655 3,438 3,168 Berkshire Hathaway Energy 593 586 1,133 1,073 Manufacturing 2,527 2,529 4,721 4,736 McLane Company 59 67 170 127 Service and retailing 745 763 1,366 1,336 7,802 8,196 14,905 14,759 Reconciliation of segments to consolidated amount: Investment and derivative gains (losses) 10,048 6,362 30,370 (1,653 ) Interest expense, not allocated to segments (107 ) (115 ) (216 ) (235 ) Equity method investments 124 327 292 728 Corporate, eliminations and other (108 ) 328 55 (24 ) $ 17,759 $ 15,098 $ 45,406 $ 13,575

New Accounting Pronouncements -

New Accounting Pronouncements - Narrative (Detail) - USD ($) $ in Millions	Jun. 30, 2019	Jan. 01, 2019	Dec. 31, 2018	Jan. 01, 2018
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Operating lease liabilities	$ 5,934
Assets	760,108		$ 707,794
Liabilities	373,717		355,294
Equipment held for lease	$ 14,741		$ 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
ASC 606 [Member] | Aircraft Sold Under Fractional Aircraft Ownership Programs [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	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Jun. 30, 2018	Mar. 31, 2018	Jan. 01, 2018	Dec. 31, 2017
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Accumulated other comprehensive income	$ (4,678)		$ (5,015)
Retained earnings	356,846		321,112
Total shareholders’ equity	$ 386,391	$ 372,591	$ 352,500	$ 361,758	$ 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	Jun. 30, 2019	Dec. 31, 2018
Summary of Investment Holdings [Line Items]
Amortized cost of fixed maturity securities	$ 19,274	$ 19,427
Unrealized gains on fixed maturity securities	711	546
Unrealized losses on fixed maturity securities	(23)	(75)
Fair value of fixed maturity securities	19,962	19,898
U.S. Treasury, U.S. government corporations and agencies [Member]
Summary of Investment Holdings [Line Items]
Amortized cost of fixed maturity securities	4,542	4,223
Unrealized gains on fixed maturity securities	46	22
Unrealized losses on fixed maturity securities	(4)	(22)
Fair value of fixed maturity securities	4,584	4,223
States, municipalities and political subdivisions [Member]
Summary of Investment Holdings [Line Items]
Amortized cost of fixed maturity securities	154	182
Unrealized gains on fixed maturity securities	6	7
Fair value of fixed maturity securities	160	189
Foreign governments [Member]
Summary of Investment Holdings [Line Items]
Amortized cost of fixed maturity securities	7,903	7,480
Unrealized gains on fixed maturity securities	76	50
Unrealized losses on fixed maturity securities	(14)	(28)
Fair value of fixed maturity securities	7,965	7,502
Corporate bonds [Member]
Summary of Investment Holdings [Line Items]
Amortized cost of fixed maturity securities	6,231	7,055
Unrealized gains on fixed maturity securities	516	408
Unrealized losses on fixed maturity securities	(3)	(23)
Fair value of fixed maturity securities	6,744	7,440
Mortgage-backed securities [Member]
Summary of Investment Holdings [Line Items]
Amortized cost of fixed maturity securities	444	487
Unrealized gains on fixed maturity securities	67	59
Unrealized losses on fixed maturity securities	(2)	(2)
Fair value of fixed maturity securities	$ 509	$ 544

Investments in fixed maturity_4

Investments in fixed maturity securities - Narrative (Detail)	Jun. 30, 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	Jun. 30, 2019	Dec. 31, 2018
Summary of Investment Holdings [Line Items]
Due in one year or less - amortized cost	$ 7,067
Due after one year through five years - amortized cost	10,978
Due after five years through ten years - amortized cost	348
Due after ten years - amortized cost	437
Amortized cost of fixed maturity securities	19,274	$ 19,427
Due in one year or less - fair value	7,128
Due after one year through five years - fair value	11,125
Due after five years through ten years - fair value	407
Due after ten years - fair value	793
Fair value of fixed maturity securities	19,962	19,898
Mortgage-backed securities [Member]
Summary of Investment Holdings [Line Items]
Amortized cost of mortgage-backed securities	444
Amortized cost of fixed maturity securities	444	487
Fair value of mortgage-backed securities	509
Fair value of fixed maturity securities	$ 509	$ 544

Investments in equity securit_3

Investments in equity securities (Detail) - USD ($) $ in Millions	Jun. 30, 2019		Dec. 31, 2018
Summary of Investment Holdings [Line Items]
Cost Basis	$ 102,620		$ 102,867
Net Unrealized Gains	97,896		69,890
Fair Value	200,516	[1]	172,757	[2]
Banks, insurance and finance [Member]
Summary of Investment Holdings [Line Items]
Cost Basis	45,796		44,332
Net Unrealized Gains	50,659		38,260
Fair Value	96,455		82,592
Consumer products [Member]
Summary of Investment Holdings [Line Items]
Cost Basis	39,008		38,783
Net Unrealized Gains	35,064		22,838
Fair Value	74,072		61,621
Commercial, industrial and other [Member]
Summary of Investment Holdings [Line Items]
Cost Basis	17,816		19,752
Net Unrealized Gains	12,173		8,792
Fair Value	$ 29,989		$ 28,544
[1]	Approximately 69% of the aggregate fair value was concentrated in five companies (American Express Company – $18.7 billion; Apple Inc. – $50.5 billion; Bank of America Corporation – $27.6 billion; The Coca-Cola Company – $20.4 billion and Wells Fargo & Company – $20.5 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	6 Months Ended		12 Months Ended
	Jun. 30, 2019USD ($)Company		Dec. 31, 2018USD ($)Company
Summary of Investment Holdings [Line Items]
Fair value of investments	$ 200,516	[1]	$ 172,757	[2]
American Express Company [Member]
Summary of Investment Holdings [Line Items]
Fair value of investments	18,700		14,500
Apple Inc. [Member]
Summary of Investment Holdings [Line Items]
Fair value of investments	50,500		40,300
Bank of America Corporation [Member]
Summary of Investment Holdings [Line Items]
Fair value of investments	27,600		22,600
The Coca-Cola Company [Member]
Summary of Investment Holdings [Line Items]
Fair value of investments	20,400		18,900
Wells Fargo & Company [Member]
Summary of Investment Holdings [Line Items]
Fair value of investments	$ 20,500		$ 20,700
Equity Securities [Member] | Investment Concentration [Member]
Summary of Investment Holdings [Line Items]
Concentration percentage	69.00%		68.00%
Number of companies in concentration percentage | Company	5		5
[1]	Approximately 69% of the aggregate fair value was concentrated in five companies (American Express Company – $18.7 billion; Apple Inc. – $50.5 billion; Bank of America Corporation – $27.6 billion; The Coca-Cola Company – $20.4 billion and Wells Fargo & Company – $20.5 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 ($)EmployeeLocation	Jun. 30, 2019USD ($)shares	Jun. 30, 2018USD ($)	Jun. 30, 2019USD ($)shares	Jun. 30, 2018USD ($)	Dec. 31, 2018USD ($)
Schedule of Equity Method Investments [Line Items]
Equity method earnings		$ 124,000,000	$ 327,000,000	$ 292,000,000	$ 728,000,000
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] | 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] | 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] | Berkshire Hathaway Inc. (Parent) [Member] | Agreement to Acquire Additional Interest in 2023 [Member]
Schedule of Equity Method Investments [Line Items]
Percentage of additional interest to be acquired	41.40%
Haslam Family [Member] | Pilot Travel Centers LLC, d/b/a Pilot Flying J [Member]
Schedule of Equity Method Investments [Line Items]
Majority ownership percentage	50.10%
Haslam Family [Member] | Pilot Travel Centers LLC, d/b/a Pilot Flying J [Member] | Agreement to Acquire Additional Interest in 2023 [Member]
Schedule of Equity Method Investments [Line Items]
Ownership percentage	20.00%
Third Party [Member] | Pilot Travel Centers LLC, d/b/a Pilot Flying J [Member]
Schedule of Equity Method Investments [Line Items]
Ownership percentage	11.30%
The Kraft Heinz Company [Member]
Schedule of Equity Method Investments [Line Items]
Number of shares owned | shares		325,442,152		325,442,152
Equity method investment ownership percentage		26.70%		26.70%
Equity method investments, fair value		$ 10,100,000,000		$ 10,100,000,000		$ 14,000,000,000
Equity method investments, carrying value		13,500,000,000		13,500,000,000		13,800,000,000
Equity method earnings					467,000,000
Dividends received				260,000,000	407,000,000
The Kraft Heinz Company [Member] | Restatement Adjustment
Schedule of Equity Method Investments [Line Items]
Equity method investments, carrying value		$ (34,000,000)		$ (34,000,000)
Berkadia Commercial Mortgage LLC [Member]
Schedule of Equity Method Investments [Line Items]
Equity method investment ownership percentage		50.00%		50.00%
Commercial paper outstanding		$ 1,470,000,000		$ 1,470,000,000
Berkadia Commercial Mortgage LLC [Member] | Commercial Paper [Member]
Schedule of Equity Method Investments [Line Items]
Maximum outstanding balance of commercial paper borrowings		$ 1,500,000,000		$ 1,500,000,000
Berkadia Commercial Mortgage LLC [Member] | Jefferies Financial Group Inc. [Member]
Schedule of Equity Method Investments [Line Items]
Equity method investment ownership percentage		50.00%		50.00%
Berkadia Commercial Mortgage LLC [Member] | Jefferies Financial Group Inc. [Member] | Insurance Group [Member]
Schedule of Equity Method Investments [Line Items]
Reimbursement rate from joint venture partner of Company's surety bond claim losses				50.00%
Electric Transmission Texas, LLC [Member] | Berkshire Hathaway Energy Company Subsidiary [Member]
Schedule of Equity Method Investments [Line Items]
Equity method investment ownership percentage		50.00%		50.00%
Electric Transmission Texas, LLC [Member] | American Electric Power [Member]
Schedule of Equity Method Investments [Line Items]
Equity method investment ownership percentage		50.00%		50.00%
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		$ 3,700,000,000		$ 3,700,000,000		$ 3,500,000,000
Equity method earnings				$ 314,000,000	$ 261,000,000

Equity method investments - Una

Equity method investments - Unaudited financial information (Detail) - The Kraft Heinz Company [Member] - USD ($) $ in Millions	3 Months Ended	6 Months Ended
	Jun. 30, 2018	Jun. 30, 2018	Dec. 29, 2018
Schedule of Equity Method Investments [Line Items]
Assets			$ 103,461
Liabilities			$ 51,683
Sales	$ 6,690	$ 12,994
Net earnings attributable to Kraft Heinz common shareholders	$ 754	$ 1,757

Investment gains_losses (Detail

Investment gains/losses (Detail) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Investments Debt And Equity Securities [Abstract]
Equity securities - Unrealized investment gains (losses) on securities held at the end of the period	$ 9,827	$ 5,585	$ 29,192	$ (2,146)
Equity securities - Investment gains (losses) during the period	5	357	194	41
Equity securities - Investment gains (losses), total	9,832	5,942	29,386	(2,105)
Fixed maturity securities - Gross realized gains	7	48	12	407
Fixed maturity securities - Gross realized losses	(6)	(4)	(16)	(142)
Other	2	4	5	21
Investment gains (losses)	$ 9,835	$ 5,990	$ 29,387	$ (1,819)

Investment gains_losses - Narra

Investment gains/losses - Narrative (Detail) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Investments Debt And Equity Securities [Abstract]
Sales and redemptions of equity securities			$ 4,460	$ 9,011
Taxable gains on sales of equity securities	$ 832	$ 629	$ 1,350	$ 1,359

Loans and finance receivables_2

Loans and finance receivables (Detail) - USD ($) $ in Millions	Jun. 30, 2019	Dec. 31, 2018
Receivables [Abstract]
Loans and finance receivables before allowances and discounts	$ 17,135	$ 16,622
Allowances for uncollectible loans	(177)	(177)
Unamortized acquisition discounts	(151)	(165)
Loans and finance receivables	$ 16,807	$ 16,280

Loans and finance receivables -

Loans and finance receivables - Narrative (Detail) - USD ($)	6 Months Ended		12 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Dec. 31, 2018
Loans and Finance Receivables [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Provisions for loan losses	$ 66,000,000	$ 70,000,000
Loan charge-offs, net of recoveries	$ 66,000,000	$ 70,000,000
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	96.00%
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	Jun. 30, 2019	Dec. 31, 2018	Jun. 30, 2018	Dec. 31, 2017
Accounts, Notes, Loans and Financing Receivable [Line Items]
Reinsurance recoverable on unpaid losses	$ 3,149	$ 3,060	$ 2,989	$ 3,201
Insurance and Other [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Insurance premiums receivable	13,762	12,452
Reinsurance recoverable on unpaid losses	3,149	3,060
Trade receivables	13,180	12,617
Other	4,224	3,823
Allowances for uncollectible accounts	(374)	(388)
Other receivables	33,941	31,564
Railroad, Utilities and Energy [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Trade receivables	3,448	3,433
Other	320	362
Allowances for uncollectible accounts	(127)	(129)
Receivables	$ 3,641	$ 3,666

Other receivables - Narrative (

Other receivables - Narrative (Detail) - USD ($) $ in Millions	Jun. 30, 2019	Dec. 31, 2018
Utilities and Energy [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Unbilled revenue	$ 718	$ 554

Inventories (Detail)

Inventories (Detail) - USD ($) $ in Millions	Jun. 30, 2019	Dec. 31, 2018
Inventory Disclosure [Abstract]
Raw materials	$ 4,383	$ 4,182
Work in process and other	2,727	2,625
Finished manufactured goods	4,708	4,541
Goods acquired for resale	8,016	7,721
Total inventory	$ 19,834	$ 19,069

Property, plant and equipment (

Property, plant and equipment (Detail) - USD ($) $ in Millions	Jun. 30, 2019	Dec. 31, 2018
Insurance and Other [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 41,216	$ 39,827
Property, plant and equipment, accumulated depreciation	(20,012)	(19,199)
Total property, plant and equipment, net	21,204	20,628
Insurance and Other [Member] | Land [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	2,553	2,536
Insurance and Other [Member] | Buildings and improvements [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	10,477	9,959
Insurance and Other [Member] | Machinery and equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	22,965	22,574
Insurance and Other [Member] | Furniture, fixtures and other [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	5,221	4,758
Railroad [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	74,782	73,189
Property, plant and equipment, accumulated depreciation	(11,206)	(10,004)
Total property, plant and equipment, net	63,576	63,185
Railroad [Member] | Land, track structure and other roadway [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	60,795	59,509
Railroad [Member] | Locomotives, freight cars and other equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	13,264	13,016
Railroad [Member] | Construction in progress [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	723	664
Utilities and Energy [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	98,576	96,246
Property, plant and equipment, accumulated depreciation	(28,637)	(27,651)
Total property, plant and equipment, net	69,939	68,595
Utilities and Energy [Member] | Utility generation, transmission and distribution systems [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	78,087	77,288
Utilities and Energy [Member] | Interstate natural gas pipeline assets [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	7,571	7,524
Utilities and Energy [Member] | Independent power plants and other assets [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	8,587	8,324
Utilities and Energy [Member] | Construction in progress [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	4,331	3,110
Railroad, Utilities and Energy [Member]
Property, Plant and Equipment [Line Items]
Total property, plant and equipment, net	$ 133,515	$ 131,780

Property, plant and equipment -

Property, plant and equipment - Depreciation expense (Detail) - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018
Property, Plant and Equipment [Line Items]
Depreciation expense	$ 3,636	$ 3,524
Insurance and Other [Member]
Property, Plant and Equipment [Line Items]
Depreciation expense	1,092	1,080
Railroad, Utilities and Energy [Member]
Property, Plant and Equipment [Line Items]
Depreciation expense	$ 2,544	$ 2,444

Equipment held for lease (Detai

Equipment held for lease (Detail) - USD ($) $ in Millions	Jun. 30, 2019	Dec. 31, 2018
Property Subject to or Available for Operating Lease [Line Items]
Equipment held for lease, gross	$ 21,495	$ 20,617
Equipment held for lease, accumulated depreciation	(6,754)	(6,319)
Equipment held for lease, net	14,741	14,298
Railcars [Member]
Property Subject to or Available for Operating Lease [Line Items]
Equipment held for lease, gross	9,126	8,862
Aircraft [Member]
Property Subject to or Available for Operating Lease [Line Items]
Equipment held for lease, gross	7,693	7,376
Other Equipment Held for Lease [Member]
Property Subject to or Available for Operating Lease [Line Items]
Equipment held for lease, gross	$ 4,676	$ 4,379

Equipment held for lease - Narr

Equipment held for lease - Narrative (Detail) - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018
Leases [Abstract]
Depreciation expense for equipment held for lease	$ 579	$ 543

Equipment held for lease - Summ

Equipment held for lease - Summary of operating lease revenues by type (Detail) - USD ($) $ in Millions	3 Months Ended	6 Months Ended
	Jun. 30, 2019	Jun. 30, 2019
Operating Leases Lease Income [Abstract]
Fixed lease revenue	$ 1,118	$ 2,192
Variable lease revenue	373	735
Total	$ 1,491	$ 2,927

Equipment held for lease - Su_2

Equipment held for lease - Summary of future operating lease rentals to be received (Detail) $ in Millions	Jun. 30, 2019USD ($)
Lessor Operating Lease Payments Fiscal Year Maturity [Abstract]
2019	$ 1,335
2020	2,057
2021	1,488
2022	987
2023	608
Thereafter	482
Total	$ 6,957

Leases - Narrative (Detail)

Leases - Narrative (Detail) $ in Millions	Jun. 30, 2019USD ($)
Lessee, Lease, Description [Line Items]
Operating lease liabilities	$ 5,934
Weighted average lease term	7 years 4 months 24 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	$ 6,100
Accounts Payable, Accruals and Other Liabilities [Member]
Lessee, Lease, Description [Line Items]
Operating lease liabilities	$ 5,900

Leases - Summary of remaining o

Leases - Summary of remaining operating lease payments (Detail) - USD ($) $ in Millions	Jun. 30, 2019	Dec. 31, 2018
Operating Lease Liabilities, Payments Due [Abstract]
2019	$ 599
2019		$ 1,310
2020	1,346	1,268
2021	1,123	1,048
2022	885	820
2023	708	658
Thereafter	2,289	2,079
Total lease payments	6,950	$ 7,183
Amount representing interest	(1,016)
Lease liabilities	$ 5,934

Leases - Components of operatin

Leases - Components of operating lease costs (Detail) - USD ($) $ in Millions	3 Months Ended	6 Months Ended
	Jun. 30, 2019	Jun. 30, 2019
Lease Cost [Abstract]
Operating lease cost	$ 367	$ 728
Short-term lease cost	35	79
Variable lease cost	70	139
Sublease income	(6)	(12)
Total lease cost	$ 466	$ 934

Goodwill and other intangible_3

Goodwill and other intangible assets - Goodwill (Detail) - USD ($) $ in Millions	6 Months Ended	12 Months Ended
	Jun. 30, 2019	Dec. 31, 2018
Goodwill And Intangible Assets Disclosure [Abstract]
Balance at beginning of year	$ 81,025	$ 81,258
Acquisitions of businesses	216	376
Other, including foreign currency translation	28	(609)
Balance at end of period	$ 81,269	$ 81,025

Goodwill and other intangible_4

Goodwill and other intangible assets - Intangible assets (Detail) - USD ($) $ in Millions	Jun. 30, 2019	Dec. 31, 2018
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	$ 41,624	$ 41,504
Accumulated amortization	9,966	9,356
Insurance and Other [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	40,613	40,493
Accumulated amortization	9,581	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	385	362
Trademarks and trade names [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	5,368	5,368
Accumulated amortization	763	750
Customer relationships [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	28,449	28,375
Accumulated amortization	4,990	4,573
Other intangible assets [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	3,305	3,315
Accumulated amortization	1,286	1,243
Patents and technology [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	4,502	4,446
Accumulated amortization	$ 2,927	$ 2,790

Goodwill and other intangible_5

Goodwill and other intangible assets - Intangible assets - Narrative (Detail) - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Dec. 31, 2018
Goodwill And Intangible Assets Disclosure [Abstract]
Intangible asset amortization expense	$ 658	$ 707
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	Jun. 30, 2019	Dec. 31, 2018
Derivative [Line Items]
Liabilities	$ 1,470	$ 2,452
Notional Value	$ 24,524	$ 26,759

Derivative contracts - Narrativ

Derivative contracts - Narrative (Detail) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018	Dec. 31, 2018
Derivative [Line Items]
Derivative contract pre-tax gains	$ 213,000,000	$ 372,000,000	$ 983,000,000	$ 166,000,000
Not Designated as Hedging Instrument [Member]
Derivative [Line Items]
Collateral posting requirements under contracts with collateral provisions	0		0
Additional collateral posting requirements	1,100,000,000		1,100,000,000
Not Designated as Hedging Instrument [Member] | Other Assets [Member] | Utilities and Energy [Member]
Derivative [Line Items]
Assets	150,000,000		150,000,000		$ 172,000,000
Not Designated as Hedging Instrument [Member] | Accounts Payable, Accruals and Other Liabilities [Member] | Utilities and Energy [Member]
Derivative [Line Items]
Liabilities	120,000,000		120,000,000		111,000,000
Not Designated as Hedging Instrument [Member] | Equity Index Put Options [Member]
Derivative [Line Items]
Derivative contract pre-tax gains	213,000,000	$ 372,000,000	$ 983,000,000	$ 166,000,000
Weighted average life of unexpired derivative contracts			1 year 6 months
Notional value of contracts that will expire over the remainder of fiscal year	10,000,000,000		$ 10,000,000,000
Premiums received at contract inception dates	3,800,000,000		3,800,000,000
Aggregate intrinsic value of equity index put option contracts	791,000,000		791,000,000		1,653,000,000
Liabilities	$ 1,470,000,000		$ 1,470,000,000		$ 2,452,000,000
Not Designated as Hedging Instrument [Member] | Equity Index Put Options [Member] | Maximum [Member]
Derivative [Line Items]
Derivative inception month and year			2008-03
Derivative maturity month and year			2025-10
Not Designated as Hedging Instrument [Member] | Equity Index Put Options [Member] | Minimum [Member]
Derivative [Line Items]
Derivative maturity month and year			2019-08

Supplemental cash flow inform_3

Supplemental cash flow information (Detail) - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018
Supplemental Cash Flow Information [Line Items]
Cash paid during the period for income taxes	$ 1,199	$ 2,358
Liabilities assumed in connection with business acquisitions	94	76
Right-of-use assets obtained in exchange for new operating lease liabilities	361
Insurance and Other [Member]
Supplemental Cash Flow Information [Line Items]
Cash paid during the period for interest	540	646
Railroad, Utilities and Energy [Member]
Supplemental Cash Flow Information [Line Items]
Cash paid during the period for interest	$ 1,370	$ 1,402

Unpaid losses and loss adjust_3

Unpaid losses and loss adjustment expenses - Reconciliations of changes in claim liabilities (Detail) - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2019	Jun. 30, 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	67,632	59,748
Reinsurance recoverable on unpaid losses at end of period	3,149	2,989
Gross liabilities at end of period	70,781	62,737
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	20,127	18,905
Incurred losses and loss adjustment expenses, prior accident years' events	71	(1,054)
Total incurred losses and loss adjustment expenses	20,198	17,851
Paid losses and loss adjustment expenses, current accident year events	(7,724)	(7,332)
Paid losses and loss adjustment expenses, prior accident years' events	(10,243)	(8,581)
Total payments	(17,967)	(15,913)
Foreign currency translation adjustment	$ 3	$ (111)

Unpaid losses and loss adjust_4

Unpaid losses and loss adjustment expenses - Narrative (Detail) - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018
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	$ 269	$ (286)
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	$ 71	$ (1,054)
Prior years' losses incurred as a percentage of net liabilities	0.10%	1.80%
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	$ (198)	$ (768)

Retroactive reinsurance contr_3

Retroactive reinsurance contracts - Reconciliation of changes in claim liabilities and deferred charge assets (Detail) - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2019	Jun. 30, 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	41,549	42,115
Deferred charges reinsurance assumed, beginning of year	(14,104)	(15,278)
Deferred charges reinsurance assumed, end of period	(13,634)	(14,730)
Retroactive Reinsurance [Member]
Liability for Claims and Claims Adjustment Expense [Line Items]
Incurred losses and loss adjustment expenses, prior accident years' events	552	513
Total incurred losses and loss adjustment expenses	645	513
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, current year contracts	175
Incurred losses and loss adjustment expenses, prior accident years' events		(35)
Total incurred losses and loss adjustment expenses	175	(35)
Paid losses and loss adjustment expenses	(460)	(787)
Deferred Charges Reinsurance Assumed [Member] | Retroactive Reinsurance [Member]
Liability for Claims and Claims Adjustment Expense [Line Items]
Incurred losses and loss adjustment expenses, current year contracts	(82)
Incurred losses and loss adjustment expenses, prior accident years' events	552	548
Total incurred losses and loss adjustment expenses	$ 470	$ 548

Retroactive reinsurance contr_4

Retroactive reinsurance contracts - Narrative (Detail) - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Dec. 31, 2018	Dec. 31, 2017
Effects of Reinsurance [Line Items]
Unpaid losses and loss adjustment expenses under retroactive reinsurance contracts	$ 41,549	$ 42,115	$ 41,834	$ 42,937
Deferred charges under retroactive reinsurance contracts	13,634	14,730	14,104	$ 15,278
Retroactive Reinsurance [Member]
Effects of Reinsurance [Line Items]
Incurred losses and loss adjustment expenses, prior accident years' events	552	$ 513
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	$ 6,600		$ 6,900

Notes payable and other borro_3

Notes payable and other borrowings (Detail) € in Millions, $ in Millions	6 Months Ended
	Jun. 30, 2019USD ($)	Jun. 30, 2019EUR (€)	Dec. 31, 2018USD ($)
Insurance and Other [Member]
Debt Instrument [Line Items]
Notes payable and other borrowings	$ 36,025		$ 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	$ 9,070		9,065
Weighted average interest rate, percentage	3.10%	3.10%
Insurance and Other [Member] | Berkshire Hathaway Inc. (Parent) [Member] | U.S. Dollar Denominated [Member] | Minimum [Member]
Debt Instrument [Line Items]
Debt maturity year	2019
Insurance and Other [Member] | Berkshire Hathaway Inc. (Parent) [Member] | U.S. Dollar Denominated [Member] | Maximum [Member]
Debt Instrument [Line Items]
Debt maturity year	2047
Insurance and Other [Member] | Berkshire Hathaway Inc. (Parent) [Member] | Euro Denominated [Member]
Debt Instrument [Line Items]
Notes payable and other borrowings	$ 7,746	€ 6,850	7,806
Weighted average interest rate, percentage	1.10%	1.10%
Insurance and Other [Member] | Berkshire Hathaway Inc. (Parent) [Member] | Euro Denominated [Member] | Minimum [Member]
Debt Instrument [Line Items]
Debt maturity year	2020
Insurance and Other [Member] | Berkshire Hathaway Inc. (Parent) [Member] | Euro Denominated [Member] | Maximum [Member]
Debt Instrument [Line Items]
Debt maturity year	2035
Insurance and Other [Member] | Subsidiaries [Member]
Debt Instrument [Line Items]
Other borrowings	$ 5,435		5,597
Short-term borrowings	$ 1,667		1,857
Weighted average interest rate, percentage	4.00%	4.00%
Short-term borrowings, weighted average interest rate	4.30%	4.30%
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] | U.S. Dollar Denominated [Member] | Berkshire Hathaway Finance Corporation [Member]
Debt Instrument [Line Items]
Notes payable and other borrowings	$ 9,928		10,650
Weighted average interest rate, percentage	3.10%	3.10%
Insurance and Other [Member] | Subsidiaries [Member] | U.S. Dollar Denominated [Member] | Berkshire Hathaway Finance Corporation [Member] | Minimum [Member]
Debt Instrument [Line Items]
Debt maturity year	2019
Insurance and Other [Member] | Subsidiaries [Member] | U.S. Dollar Denominated [Member] | Berkshire Hathaway Finance Corporation [Member] | Maximum [Member]
Debt Instrument [Line Items]
Debt maturity year	2049
Insurance and Other [Member] | Subsidiaries [Member] | Great Britain Pound Denominated [Member] | Berkshire Hathaway Finance Corporation [Member]
Debt Instrument [Line Items]
Notes payable and other borrowings	$ 2,179
Weighted average interest rate, percentage	2.50%	2.50%
Insurance and Other [Member] | Subsidiaries [Member] | Great Britain Pound Denominated [Member] | Berkshire Hathaway Finance Corporation [Member] | Minimum [Member]
Debt Instrument [Line Items]
Debt maturity year	2039
Insurance and Other [Member] | Subsidiaries [Member] | Great Britain Pound Denominated [Member] | Berkshire Hathaway Finance Corporation [Member] | Maximum [Member]
Debt Instrument [Line Items]
Debt maturity year	2059
Railroad, Utilities and Energy [Member]
Debt Instrument [Line Items]
Notes payable and other borrowings	$ 63,882		62,515
Railroad, Utilities and Energy [Member] | Subsidiaries [Member] | Berkshire Hathaway Energy [Member]
Debt Instrument [Line Items]
Weighted average interest rate, percentage	4.60%	4.60%
Senior unsecured debt	$ 8,579		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	$ 29,517		28,196
Weighted average interest rate, percentage	4.50%	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	$ 2,594		2,516
Short-term borrowings, weighted average interest rate	3.40%	3.40%
Railroad, Utilities and Energy [Member] | Subsidiaries [Member] | Burlington Northern Santa Fe and subsidiaries [Member]
Debt Instrument [Line Items]
Notes payable and other borrowings	$ 23,192		$ 23,226
Weighted average interest rate, percentage	4.70%	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) € in Millions, £ in Millions, $ in Millions	1 Months Ended			6 Months Ended
	Jul. 31, 2019USD ($)	Jun. 30, 2019GBP (£)	Jan. 31, 2019USD ($)	Jun. 30, 2019USD ($)	Jun. 30, 2018USD ($)	Jun. 30, 2019EUR (€)	Dec. 31, 2018USD ($)
Insurance and Other [Member]
Debt Instrument [Line Items]
Carrying value of notes				$ 36,025			$ 34,975
Railroad, Utilities and Energy [Member]
Debt Instrument [Line Items]
Carrying value of notes				63,882			62,515
Berkshire Hathaway Inc. (Parent) [Member] | Insurance and Other [Member] | Subsidiaries Excluding Berkshire Hathaway Finance Corporation [Member]
Debt Instrument [Line Items]
Guarantee obligation				$ 1,500
Subsidiaries [Member] | Insurance and Other [Member]
Debt Instrument [Line Items]
Weighted average interest rate, percentage				4.00%		4.00%
Subsidiaries [Member] | Insurance and Other [Member] | Minimum [Member]
Debt Instrument [Line Items]
Debt maturity year				2019
Subsidiaries [Member] | Insurance and Other [Member] | Maximum [Member]
Debt Instrument [Line Items]
Debt maturity year				2045
Subsidiaries [Member] | Railroad, Utilities and Energy [Member] | Berkshire Hathaway Energy and Subsidiaries [Member] | Debt Due 2029 To 2050 [Member]
Debt Instrument [Line Items]
Principal amount of debt issued				$ 3,400
Weighted average interest rate, percentage				3.90%		3.90%
Subsidiaries [Member] | Railroad, Utilities and Energy [Member] | Berkshire Hathaway Energy and Subsidiaries [Member] | Debt Due 2029 To 2050 [Member] | Minimum [Member]
Debt Instrument [Line Items]
Debt maturity year				2029
Subsidiaries [Member] | Railroad, Utilities and Energy [Member] | Berkshire Hathaway Energy and Subsidiaries [Member] | Debt Due 2029 To 2050 [Member] | Maximum [Member]
Debt Instrument [Line Items]
Debt maturity year				2050
Senior Notes [Member] | Subsidiaries [Member] | Insurance and Other [Member] | Berkshire Hathaway Finance Corporation [Member]
Debt Instrument [Line Items]
Principal amount of debt issued | £		£ 1,750
Repayments of borrowings			$ 2,700
Senior Notes [Member] | Subsidiaries [Member] | Insurance and Other [Member] | Berkshire Hathaway Finance Corporation [Member] | Notes Due 2049 at 4.25% [Member]
Debt Instrument [Line Items]
Principal amount of debt issued			$ 2,000
Debt instrument, interest rate, stated percentage			4.25%
Debt maturity year			2049
Senior Notes [Member] | Subsidiaries [Member] | Insurance and Other [Member] | Berkshire Hathaway Finance Corporation [Member] | Notes Due 2039 at 2.375% [Member]
Debt Instrument [Line Items]
Principal amount of debt issued | £		£ 1,000
Debt instrument, interest rate, stated percentage				2.375%		2.375%
Debt maturity year		2039
Senior Notes [Member] | Subsidiaries [Member] | Insurance and Other [Member] | Berkshire Hathaway Finance Corporation [Member] | Notes Due 2059 at 2.625% [Member]
Debt Instrument [Line Items]
Principal amount of debt issued | £		£ 750
Debt instrument, interest rate, stated percentage				2.625%		2.625%
Debt maturity year		2059
Senior Unsecured Debenture [Member] | Subsidiaries [Member] | Railroad, Utilities and Energy [Member] | BNSF [Member] | Debentures Due in 2050 [Member] | Subsequent Event [Member]
Debt Instrument [Line Items]
Principal amount of debt issued	$ 825
Debt instrument, interest rate, stated percentage	3.55%
Debt maturity year	2050
Euro Denominated [Member] | Berkshire Hathaway Inc. (Parent) [Member] | Insurance and Other [Member]
Debt Instrument [Line Items]
Carrying value of notes				$ 7,746		€ 6,850	$ 7,806
Weighted average interest rate, percentage				1.10%		1.10%
Euro Denominated [Member] | Berkshire Hathaway Inc. (Parent) [Member] | Insurance and Other [Member] | Minimum [Member]
Debt Instrument [Line Items]
Debt maturity year				2020
Euro Denominated [Member] | Berkshire Hathaway Inc. (Parent) [Member] | Insurance and Other [Member] | Maximum [Member]
Debt Instrument [Line Items]
Debt maturity year				2035
Euro Denominated [Member] | Senior Notes [Member] | Berkshire Hathaway Inc. (Parent) [Member] | Insurance and Other [Member]
Debt Instrument [Line Items]
Gains attributable to changes in foreign currency exchange rates				$ 64	$ 219

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	Jun. 30, 2019USD ($)
Line of Credit Facility [Line Items]
Unused lines of credit available	$ 7.5
Berkshire Hathaway Energy and Subsidiaries [Member]
Line of Credit Facility [Line Items]
Unused lines of credit available	$ 5.7

Fair value measurements - Finan

Fair value measurements - Financial assets and liabilities (Detail) - USD ($) $ in Millions		Jun. 30, 2019		Dec. 31, 2018
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities		$ 19,962		$ 19,898
Investments in equity securities		200,516	[1]	172,757	[2]
Loans and finance receivables - carrying value		16,807		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		63,882		62,515
Insurance and Other [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities		19,962		19,898
Investments in equity securities		200,516		172,757
Equity method investments - carrying value		17,208		17,325
Loans and finance receivables - carrying value		16,807		16,280
Derivative contract liabilities		1,470		2,452
Notes payable and other borrowings - carrying value		36,025		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		13,500		13,800
Equity method investments		10,100		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		4,584		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		160		189
Foreign governments [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities		7,965		7,502
Corporate bonds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities		6,744		7,440
Mortgage-backed securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities		509		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		200,165		172,253
Fair Value, Measurements, Recurring [Member] | Quoted Prices (Level 1) [Member] | The Kraft Heinz Company [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity method investments		10,102		14,007
Fair Value, Measurements, Recurring [Member] | Quoted Prices (Level 1) [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		2,972		2,933
Fair Value, Measurements, Recurring [Member] | Quoted Prices (Level 1) [Member] | Foreign governments [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities		5,788		5,417
Fair Value, Measurements, Recurring [Member] | Quoted Prices (Level 1) [Member] | Other Assets [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative contract assets	[3]			2
Fair Value, Measurements, Recurring [Member] | Quoted Prices (Level 1) [Member] | Accounts Payable, Accruals and Other Liabilities [Member] | Railroad, Utilities and Energy [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative contract liabilities	[3]	4		1
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		1,697		1,531
Fair Value, Measurements, Recurring [Member] | Significant Other Observable Inputs (Level 2) [Member] | Railroad, Utilities and Energy [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Notes payable and other borrowings		72,862		66,422
Fair Value, Measurements, Recurring [Member] | Significant Other Observable Inputs (Level 2) [Member] | Insurance and Other [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Notes payable and other borrowings		38,428		35,335
Fair Value, Measurements, Recurring [Member] | Significant Other Observable Inputs (Level 2) [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		1,612		1,290
Fair Value, Measurements, Recurring [Member] | Significant Other Observable Inputs (Level 2) [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		160		189
Fair Value, Measurements, Recurring [Member] | Significant Other Observable Inputs (Level 2) [Member] | Foreign governments [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities		2,177		2,085
Fair Value, Measurements, Recurring [Member] | Significant Other Observable Inputs (Level 2) [Member] | Corporate bonds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities		6,741		7,434
Fair Value, Measurements, Recurring [Member] | Significant Other Observable Inputs (Level 2) [Member] | Mortgage-backed securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities		509		544
Fair Value, Measurements, Recurring [Member] | Significant Other Observable Inputs (Level 2) [Member] | Other Assets [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative contract assets	[3]	19		52
Fair Value, Measurements, Recurring [Member] | Significant Other Observable Inputs (Level 2) [Member] | Accounts Payable, Accruals and Other Liabilities [Member] | Railroad, Utilities and Energy [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative contract liabilities	[3]	94		101
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		15,272		14,846
Fair Value, Measurements, Recurring [Member] | Significant Unobservable Inputs (Level 3) [Member] | Insurance and Other [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Notes payable and other borrowings		25		26
Fair Value, Measurements, Recurring [Member] | Significant Unobservable Inputs (Level 3) [Member] | Equity Index Put Options [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative contract liabilities		1,470		2,452
Fair Value, Measurements, Recurring [Member] | Significant Unobservable Inputs (Level 3) [Member] | Corporate bonds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities		3		6
Fair Value, Measurements, Recurring [Member] | Significant Unobservable Inputs (Level 3) [Member] | Other Assets [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative contract assets	[3]	131		118
Fair Value, Measurements, Recurring [Member] | Significant Unobservable Inputs (Level 3) [Member] | Accounts Payable, Accruals and Other Liabilities [Member] | Railroad, Utilities and Energy [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative contract liabilities	[3]	22		9
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		200,516		172,757
Loans and finance receivables		16,807		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		63,882		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		36,025		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		1,470		2,452
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		13,522		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		4,584		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		160		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		7,965		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		6,744		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		509		544
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]	150		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]	120		111
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		200,516		172,757
Loans and finance receivables		16,969		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		72,862		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		38,453		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		1,470		2,452
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		10,102		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		4,584		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		160		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		7,965		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		6,744		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		509		544
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]	150		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]	$ 120		$ 111
[1]	Approximately 69% of the aggregate fair value was concentrated in five companies (American Express Company – $18.7 billion; Apple Inc. – $50.5 billion; Bank of America Corporation – $27.6 billion; The Coca-Cola Company – $20.4 billion and Wells Fargo & Company – $20.5 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	6 Months Ended
	Jun. 30, 2019	Jun. 30, 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	1,134	256
Net derivative contract liabilities - Gains (losses) included in other comprehensive income	(1)
Net derivative contract liabilities - Gains (losses) included in regulatory assets and liabilities	(23)	(14)
Net derivative contract liabilities - Acquisitions, dispositions and settlements	(128)	(79)
Net derivative contract liabilities - Ending Balance	$ (1,361)	$ (1,906)

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	Jun. 30, 2019USD ($)	Dec. 31, 2018USD ($)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative contract liabilities, fair value	$ 1,470	$ 2,452
Option Pricing Model [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative contract liabilities, fair value	$ 1,470
Volatility [Member] | Weighted Average [Member] | Option Pricing Model [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Unobservable inputs	0.16

Common stock - Narrative (Detai

Common stock - Narrative (Detail)	6 Months Ended
	Jun. 30, 2019USD ($)Voteshares	Dec. 31, 2018shares
Class of Stock [Line Items]
Preferred Stock, shares authorized	1,000,000
Preferred Stock, shares issued	0
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
Class A [Member]
Class of Stock [Line Items]
Number of votes entitled per share, number | Vote	1
Shares outstanding	721,858	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	1,368,278,473	1,367,420,074
Equivalent Class A [Member]
Class of Stock [Line Items]
Shares outstanding	1,634,044	1,640,929

Common stock (Detail)

Common stock (Detail)	6 Months Ended
	Jun. 30, 2019shares
Class A [Member]
Class of Stock [Line Items]
Shares issued, beginning balance	742,213
Treasury shares, beginning balance	(12,897)
Shares outstanding, beginning balance	729,316
Conversions of Class A common stock to Class B common stock and exercises of replacement stock options	(5,919)
Treasury stock acquired	(1,539)
Shares issued, ending balance	736,294
Treasury shares, ending balance	(14,436)
Shares outstanding, ending balance	721,858
Class B [Member]
Class of Stock [Line Items]
Shares issued, beginning balance	1,373,558,983
Treasury shares, beginning balance	(6,138,909)
Shares outstanding, beginning balance	1,367,420,074
Conversions of Class A common stock to Class B common stock and exercises of replacement stock options	9,144,369
Treasury stock acquired	(8,285,970)
Shares issued, ending balance	1,382,703,352
Treasury shares, ending balance	(14,424,879)
Shares outstanding, ending balance	1,368,278,473

Common stock (Parenthetical) (D

Common stock (Parenthetical) (Detail)	Jun. 30, 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

Income taxes - Narrative (Detai

Income taxes - Narrative (Detail) - USD ($) $ in Millions	3 Months Ended			6 Months Ended
	Jun. 30, 2019	Mar. 31, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Income Taxes [Line Items]
Effective income tax rate	20.20%		20.00%	20.90%	18.90%
Tax Equity Investment Funds [Member]
Income Taxes [Line Items]
Income tax expense for uncertain tax positions		$ 377

Accumulated other comprehensi_3

Accumulated other comprehensive income (Detail) - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	$ 352,500	$ 351,954
Ending Balance	386,391	361,758
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	163	(144)
Reclassifications before income taxes	4	(265)
Applicable income taxes	(1)	56
Ending Balance	536	400
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	145	(705)
Ending Balance	(4,458)	(3,884)
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	45	(8)
Reclassifications before income taxes	31	84
Applicable income taxes	(9)	(22)
Ending Balance	(749)	(330)
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	(44)	5
Reclassifications before income taxes	6	(8)
Applicable income taxes	(3)	3
Ending Balance	(7)	6
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	309	(852)
Reclassifications before income taxes	41	(189)
Applicable income taxes	(13)	37
Ending Balance	$ (4,678)	$ (3,808)

Contingencies and Commitments -

Contingencies and Commitments - Narrative (Detail) - Investment Commitment [Member] - USD ($) $ / shares in Units, $ in Billions	Apr. 30, 2019	Jun. 30, 2019
Contingencies and Commitments [Line Items]
Investment commitment description		On April 30, 2019, Berkshire committed to invest a total of $10 billion in connection with Occidental Petroleum Corporation’s (“Occidental”) proposal to acquire Anadarko Petroleum Corporation (“Anadarko”). The acquisition transaction between Occidental and Anadarko is subject to approval by Anadarko shareholders, who are scheduled to vote on the acquisition on August 8, 2019. If approved by Anadarko shareholders, we expect the acquisition and our investment will be completed shortly thereafter.   If completed, Berkshire’s investment will include newly issued Occidental Cumulative Perpetual Preferred Stock with an aggregate liquidation value of $10 billion, together with warrants to purchase up to 80 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.
Occidental Petroleum Corporation [Member] | Cumulative Perpetual Preferred Stock and Warrants [Member]
Contingencies and Commitments [Line Items]
Investment commitment amount	$ 10
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%
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

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		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	$ 44,460	$ 44,255	$ 86,852	$ 85,764
Other revenue	19,138	17,945	37,424	34,909
Total revenues	63,598	62,200	124,276	120,673
Industrial and Commercial Products [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	6,549	6,843	13,054	13,451
Building Products [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	4,143	3,431	7,695	6,351
Consumer Products [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	3,669	4,154	6,959	7,850
Grocery and Convenience Store Distribution [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	8,042	8,261	16,077	16,419
Food and Beverage Distribution [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	4,321	4,127	8,446	8,124
Auto Sales [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	2,125	2,073	4,062	4,004
Other Retail and Wholesale Distribution [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	3,626	3,461	7,091	6,671
Service [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	8,556	8,339	16,352	15,804
Electricity and Natural Gas [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	3,429	3,566	7,116	7,090
Manufacturing Businesses [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	15,278	15,172	29,471	29,058
Other revenue	913	739	1,779	1,551
Total revenues	16,191	15,911	31,250	30,609
Manufacturing Businesses [Member] | Industrial and Commercial Products [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	6,503	6,789	12,962	13,343
Manufacturing Businesses [Member] | Building Products [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	4,143	3,431	7,695	6,351
Manufacturing Businesses [Member] | Consumer Products [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	3,669	4,154	6,959	7,850
Manufacturing Businesses [Member] | Other Retail and Wholesale Distribution [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	534	519	1,078	1,017
Manufacturing Businesses [Member] | Service [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	429	279	777	497
McLane Company [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	12,386	12,408	24,566	24,580
Other revenue	25	19	44	36
Total revenues	12,411	12,427	24,610	24,616
McLane Company [Member] | Grocery and Convenience Store Distribution [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	8,042	8,261	16,077	16,419
McLane Company [Member] | Food and Beverage Distribution [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	4,321	4,127	8,446	8,124
McLane Company [Member] | Service [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	23	20	43	37
Service and Retailing Businesses [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	6,307	6,092	12,201	11,739
Other revenue	1,133	1,194	2,242	2,334
Total revenues	7,440	7,286	14,443	14,073
Service and Retailing Businesses [Member] | Industrial and Commercial Products [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	46	54	92	108
Service and Retailing Businesses [Member] | Auto Sales [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	2,125	2,073	4,062	4,004
Service and Retailing Businesses [Member] | Other Retail and Wholesale Distribution [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	3,092	2,942	6,013	5,654
Service and Retailing Businesses [Member] | Service [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	1,044	1,023	2,034	1,973
BNSF [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	5,837	5,831	11,550	11,411
Other revenue	14	14	26	24
Total revenues	5,851	5,845	11,576	11,435
BNSF [Member] | Service [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	5,837	5,831	11,550	11,411
Berkshire Hathaway Energy [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	4,652	4,752	9,064	8,976
Other revenue	318	298	578	586
Total revenues	4,970	5,050	9,642	9,562
Berkshire Hathaway Energy [Member] | Service [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	1,223	1,186	1,948	1,886
Berkshire Hathaway Energy [Member] | Electricity and Natural Gas [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	3,429	3,566	7,116	7,090
Insurance Corporate And Other [Member]
Disaggregation of Revenue [Line Items]
Other revenue	16,735	15,681	32,755	30,378
Total revenues	$ 16,735	$ 15,681	$ 32,755	$ 30,378

Revenue from contracts with c_2

Revenue from contracts with customers transaction price allocated to remaining performance obligations (Detail) $ in Millions	Jun. 30, 2019USD ($)
Electricity and Natural Gas [Member]
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Transaction price allocated to remaining performance obligations	$ 6,346
Electricity and Natural Gas [Member] | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2019-07-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Transaction price allocated to remaining performance obligations	$ 935
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]: 2020-07-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Transaction price allocated to remaining performance obligations	$ 5,411
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	$ 3,327
Other Sales and Service Contracts [Member] | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2019-07-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Transaction price allocated to remaining performance obligations	$ 1,211
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]: 2020-07-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Transaction price allocated to remaining performance obligations	$ 2,116
Performance obligations expected to be satisfied, period

Revenue from contracts with c_3

Revenue from contracts with customers transaction price allocated to remaining performance obligations (Detail 1) $ in Millions	Jun. 30, 2019USD ($)
Electricity and Natural Gas [Member]
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Transaction price allocated to remaining performance obligations	$ 6,346
Other Sales and Service Contracts [Member]
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Transaction price allocated to remaining performance obligations	$ 3,327

Business segment data - Revenue

Business segment data - Revenues (Detail) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Segment Reporting Information [Line Items]
Total revenues	$ 63,598	$ 62,200	$ 124,276	$ 120,673
BNSF [Member]
Segment Reporting Information [Line Items]
Total revenues	5,851	5,845	11,576	11,435
Berkshire Hathaway Energy [Member]
Segment Reporting Information [Line Items]
Total revenues	4,970	5,050	9,642	9,562
Manufacturing Businesses [Member]
Segment Reporting Information [Line Items]
Total revenues	16,191	15,911	31,250	30,609
McLane Company [Member]
Segment Reporting Information [Line Items]
Total revenues	12,411	12,427	24,610	24,616
Service and Retailing Businesses [Member]
Segment Reporting Information [Line Items]
Total revenues	7,440	7,286	14,443	14,073
Operating Businesses [Member]
Segment Reporting Information [Line Items]
Total revenues	63,459	62,137	123,993	120,585
Operating Businesses [Member] | Insurance Group [Member]
Segment Reporting Information [Line Items]
Interest, dividend and other investment income	1,654	1,399	3,141	2,612
Total revenues	16,517	15,548	32,323	30,134
Operating Businesses [Member] | Insurance Group [Member] | GEICO [Member]
Segment Reporting Information [Line Items]
Premiums earned	8,869	8,284	17,491	16,199
Operating Businesses [Member] | Insurance Group [Member] | Berkshire Hathaway Reinsurance Group [Member]
Segment Reporting Information [Line Items]
Premiums earned	3,707	3,912	7,253	7,452
Operating Businesses [Member] | Insurance Group [Member] | Berkshire Hathaway Primary Group [Member]
Segment Reporting Information [Line Items]
Premiums earned	2,287	1,953	4,438	3,871
Operating Businesses [Member] | BNSF [Member]
Segment Reporting Information [Line Items]
Total revenues	5,893	5,878	11,655	11,502
Operating Businesses [Member] | Berkshire Hathaway Energy [Member]
Segment Reporting Information [Line Items]
Total revenues	4,970	5,050	9,642	9,562
Operating Businesses [Member] | Manufacturing Businesses [Member]
Segment Reporting Information [Line Items]
Total revenues	16,206	15,927	31,276	30,649
Operating Businesses [Member] | McLane Company [Member]
Segment Reporting Information [Line Items]
Total revenues	12,411	12,427	24,610	24,616
Operating Businesses [Member] | Service and Retailing Businesses [Member]
Segment Reporting Information [Line Items]
Total revenues	7,462	7,307	14,487	14,122
Corporate, Eliminations and Other [Member]
Segment Reporting Information [Line Items]
Total revenues	$ 139	$ 63	$ 283	$ 88

Business segment data - Earning

Business segment data - Earnings (loss) before income taxes (Detail) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Segment Reporting Information [Line Items]
Investment and derivative gains (losses)	$ 10,048	$ 6,362	$ 30,370	$ (1,653)
Equity method investments	124	327	292	728
Earnings (loss) before income taxes	17,759	15,098	45,406	13,575
Operating Businesses [Member]
Segment Reporting Information [Line Items]
Earnings (loss) before income taxes from operating businesses	7,802	8,196	14,905	14,759
Operating Businesses [Member] | Insurance Group [Member]
Segment Reporting Information [Line Items]
Earnings (loss) before income taxes from operating businesses	2,105	2,596	4,077	4,319
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	1,649	1,392	3,134	2,597
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	393	673	1,163	1,350
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	(104)	297	(357)	39
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	167	234	137	333
Operating Businesses [Member] | BNSF [Member]
Segment Reporting Information [Line Items]
Earnings (loss) before income taxes from operating businesses	1,773	1,655	3,438	3,168
Operating Businesses [Member] | Berkshire Hathaway Energy [Member]
Segment Reporting Information [Line Items]
Earnings (loss) before income taxes from operating businesses	593	586	1,133	1,073
Operating Businesses [Member] | Manufacturing Businesses [Member]
Segment Reporting Information [Line Items]
Earnings (loss) before income taxes from operating businesses	2,527	2,529	4,721	4,736
Operating Businesses [Member] | McLane Company [Member]
Segment Reporting Information [Line Items]
Earnings (loss) before income taxes from operating businesses	59	67	170	127
Operating Businesses [Member] | Service and Retailing Businesses [Member]
Segment Reporting Information [Line Items]
Earnings (loss) before income taxes from operating businesses	745	763	1,366	1,336
Segment Reconciling Items [Member]
Segment Reporting Information [Line Items]
Investment and derivative gains (losses)	10,048	6,362	30,370	(1,653)
Interest expense, not allocated to segments	(107)	(115)	(216)	(235)
Equity method investments	124	327	292	728
Corporate, Eliminations and Other [Member]
Segment Reporting Information [Line Items]
Earnings (loss) before income taxes from operating businesses	$ (108)	$ 328	$ 55	$ (24)