Berkshire Hathaway (BRK-B) 10-K 28 Feb 22 2021 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2021	Feb. 14, 2022	Jun. 30, 2021
Document Information [Line Items]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2021
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	FY
Entity Registrant Name	BERKSHIRE HATHAWAY INC
Entity Central Index Key	0001067983
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	Yes
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	true
Entity Shell Company	false
Entity File Number	001-14905
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	47-0813844
Entity Address, Address Line One	3555 Farnam Street
Entity Address, City or Town	Omaha
Entity Address, State or Province	NE
Entity Address, Postal Zip Code	68131
City Area Code	402
Local Phone Number	346-1400
Document Annual Report	true
Document Transition Report	false
Entity Public Float			$ 503,600,000,000
Auditor Firm ID	34
Documents Incorporated by Reference	Portions of the Proxy Statement for the Registrant’s Annual Meeting to be held April 30, 2022 are incorporated in Part III.
Auditor Name	Deloitte & Touche LLP
Auditor Location	Omaha, Nebraska
Common Class A [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		615,333
Security 12b Title	Class A Common Stock
Trading Symbol	BRK.A
Security Exchange Name	NYSE
Common Class B [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		1,291,212,661
Security 12b Title	Class B Common Stock
Trading Symbol	BRK.B
Security Exchange Name	NYSE
M 0.750 Senior Notes Due 2023 [Member]
Document Information [Line Items]
Security 12b Title	0.750% Senior Notes due 2023
Trading Symbol	BRK23
Security Exchange Name	NYSE
M 1.125 Senior Notes Due 2027 [Member]
Document Information [Line Items]
Security 12b Title	1.125% Senior Notes due 2027
Trading Symbol	BRK27
Security Exchange Name	NYSE
M 1.625 Senior Notes Due 2035 [Member]
Document Information [Line Items]
Security 12b Title	1.625% Senior Notes due 2035
Trading Symbol	BRK35
Security Exchange Name	NYSE
M 1.300 Senior Notes Due 2024 [Member]
Document Information [Line Items]
Security 12b Title	1.300% Senior Notes due 2024
Trading Symbol	BRK24
Security Exchange Name	NYSE
M 2.150 Senior Notes Due 2028 [Member]
Document Information [Line Items]
Security 12b Title	2.150% Senior Notes due 2028
Trading Symbol	BRK28
Security Exchange Name	NYSE
M 0.625 Senior Notes Due 2023 [Member]
Document Information [Line Items]
Security 12b Title	0.625% Senior Notes due 2023
Trading Symbol	BRK23A
Security Exchange Name	NYSE
M 0.000 Senior Notes Due 2025 [Member]
Document Information [Line Items]
Security 12b Title	0.000% Senior Notes due 2025
Trading Symbol	BRK25
Security Exchange Name	NYSE
M 2.375 Senior Notes Due 2039 [Member]
Document Information [Line Items]
Security 12b Title	2.375% Senior Notes due 2039
Trading Symbol	BRK39
Security Exchange Name	NYSE
M 0.500 Senior Notes Due 2041 [Member]
Document Information [Line Items]
Security 12b Title	0.500% Senior Notes due 2041
Trading Symbol	BRK41
Security Exchange Name	NYSE
M 2.625 Senior Notes Due 2059 [Member]
Document Information [Line Items]
Security 12b Title	2.625% Senior Notes due 2059
Trading Symbol	BRK59
Security Exchange Name	NYSE

Consolidated Balance Sheets

Consolidated Balance Sheets £ in Millions, $ in Millions, € in Billions, ¥ in Billions		Dec. 31, 2021USD ($)		Dec. 31, 2020USD ($)
ASSETS
Investments in fixed maturity securities		$ 16,434		$ 20,410
Investments in equity securities		350,719	[1]	281,170	[2]
Loans and finance receivables		20,751		19,201
Inventories		20,954		19,208
Equipment held for lease		14,918		14,601
Goodwill	[3]	73,875		73,734
Deferred charges - retroactive reinsurance		10,639		12,441
Total assets		958,784		873,729
LIABILITIES
Unpaid losses and loss adjustment expenses		86,664		79,854
Unpaid losses and loss adjustment expenses under retroactive reinsurance contracts		38,256		40,966
Income taxes, principally deferred		90,243		74,098
Total liabilities		443,854		422,393
Shareholders’ equity:
Common stock		8		8
Capital in excess of par value		35,592		35,626
Accumulated other comprehensive income		(4,027)		(4,243)
Retained earnings		534,421		444,626
Treasury stock, at cost		(59,795)		(32,853)
Berkshire Hathaway shareholders’ equity		506,199		443,164
Noncontrolling interests		8,731		8,172
Total shareholders’ equity		514,930		451,336
Total liabilities and shareholders' equity		958,784		873,729
Insurance and Other [Member]
ASSETS
Cash and cash equivalents	[4]	85,319		44,714
Short-term investments in U.S. Treasury Bills		58,535		90,300
Investments in fixed maturity securities		16,434		20,410
Investments in equity securities		350,719		281,170
Equity method investments		17,375		17,303
Loans and finance receivables		20,751		19,201
Other receivables		35,388		32,310
Inventories		20,954		19,208
Property, plant and equipment		20,834		21,200
Equipment held for lease		14,918		14,601
Goodwill		47,117		47,121
Other intangible assets		28,486		29,462
Deferred charges - retroactive reinsurance		10,639		12,441
Other		15,854		14,580
Total assets		743,323		664,021
LIABILITIES
Unpaid losses and loss adjustment expenses		86,664		79,854
Unpaid losses and loss adjustment expenses under retroactive reinsurance contracts		38,256		40,966
Unearned premiums		23,512		21,395
Life, annuity and health insurance benefits		22,452		21,616
Other policyholder liabilities		9,330		8,670
Accounts payable, accruals and other liabilities		30,376		30,344
Aircraft repurchase liabilities and unearned lease revenues		5,849		5,856
Notes payable and other borrowings		39,272		41,522
Total liabilities		255,711		250,223
Railroad, Utilities and Energy [Member]
ASSETS
Cash and cash equivalents	[4]	2,865		3,276
Receivables		4,177		3,542
Property, plant and equipment		155,530		151,216
Goodwill		26,758		26,613
Other intangible assets		1,151		1,222
Regulatory assets		3,963		3,440
Other		22,168		21,621
Total assets		215,461		209,708
LIABILITIES
Accounts payable, accruals and other liabilities		15,696		15,224
Regulatory liabilities		7,214		7,475
Notes payable and other borrowings		74,990		75,373
Total liabilities		$ 97,900		$ 98,072
[1]	Approximately 73% of the aggregate fair value was concentrated in four companies (American Express Company – $24.8 billion; Apple Inc. – $161.2 billion; Bank of America Corporation – $46.0 billion and The Coca-Cola Company – $23.7 billion).
[2]	Approximately 68% of the aggregate fair value was concentrated in four companies (American Express Company – $18.3 billion; Apple Inc. – $120.4 billion; Bank of America Corporation – $31.3 billion and The Coca-Cola Company – $21.9 billion).
[3]	Net of accumulated goodwill impairments of
[4]	Includes U.S. Treasury Bills with maturities of three months or less when purchased of $61.7 billion at December 31, 2021 and $23.2 billion at December 31, 2020.

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Billions	Dec. 31, 2021	Dec. 31, 2020
U.S. Treasury Bills [Member]
Cash equivalents	$ 61.7	$ 23.2

Consolidated Statements of Earn

Consolidated Statements of Earnings - USD ($) $ in Millions		12 Months Ended
		Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Revenues:
Leasing revenues		$ 5,988	$ 5,209	$ 5,856
Total revenues		276,094	245,510	254,616
Investment and derivative contract gains		78,542	40,746	72,607
Costs and expenses:
Interest expense		4,172	4,083	3,961
Total costs and expenses		243,945	231,289	225,703
Earnings before income taxes and equity method earnings		110,691	54,967	101,520
Equity method earnings		995	726	1,176
Earnings before income taxes		111,686	55,693	102,696
Income tax expense		20,879	12,440	20,904
Net earnings		90,807	43,253	81,792
Earnings attributable to noncontrolling interests		1,012	732	375
Net earnings attributable to Berkshire Hathaway shareholders		$ 89,795	$ 42,521	$ 81,417
Equivalent Class A [Member]
Costs and expenses:
Net earnings per average equivalent share		$ 59,460	$ 26,668	$ 49,828
Average equivalent shares outstanding		1,510,180	1,594,469	1,633,946
Equivalent Class B [Member]
Costs and expenses:
Net earnings per average equivalent share	[1]	$ 39.64	$ 17.78	$ 33.22
Average equivalent shares outstanding		2,265,269,867	2,391,703,454	2,450,919,020
Insurance and Other [Member]
Revenues:
Insurance premiums earned		$ 69,478	$ 63,401	$ 61,078
Sales and service revenues		145,043	127,044	134,989
Leasing revenues		5,988	5,209	5,856
Interest, dividend and other investment income		7,465	8,092	9,240
Total revenues		227,974	203,746	211,163
Costs and expenses:
Insurance losses and loss adjustment expenses		49,964	43,951	44,456
Life, annuity and health insurance benefits		6,007	5,812	4,986
Insurance underwriting expenses		12,569	12,798	11,200
Cost of sales and services		114,138	101,091	107,041
Cost of leasing		4,201	3,520	4,003
Selling, general and administrative expenses		18,843	19,809	19,226
Goodwill and intangible asset impairments			10,671	96
Interest expense		1,086	1,105	1,056
Total costs and expenses		206,808	198,757	192,064
Railroad, Utilities and Energy [Member]
Revenues:
Freight rail transportation revenues		23,177	20,750	23,357
Energy operating revenues		18,891	15,540	15,353
Service revenues and other income		6,052	5,474	4,743
Total revenues		48,120	41,764	43,453
Costs and expenses:
Expenses		14,477	13,120	15,436
Cost of sales and other expenses		13,959	11,638	11,296
Other expenses		5,615	4,796	4,002
Interest expense		3,086	2,978	2,905
Total costs and expenses		$ 37,137	$ 32,532	$ 33,639
[1]	Class B shares are economically equivalent to one-fifteen-hundredth

Consolidated Statements of Ea_2

Consolidated Statements of Earnings (Parenthetical)	Dec. 31, 2021
Income Statement [Abstract]
Economic equivalent of Class B share to Class A share	0.0667%

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Statement Of Income And Comprehensive Income [Abstract]
Net earnings	$ 90,807	$ 43,253	$ 81,792
Other comprehensive income:
Unrealized appreciation of fixed maturity securities	(217)	74	142
Applicable income taxes	50	(19)	(31)
Foreign currency translation	(1,011)	1,284	323
Applicable income taxes	(6)	3	(28)
Defined benefit pension plans	1,775	(355)	(711)
Applicable income taxes	(457)	74	155
Other, net	100	(42)	(48)
Other comprehensive income, net	234	1,019	(198)
Comprehensive income	91,041	44,272	81,594
Comprehensive income attributable to noncontrolling interests	1,030	751	405
Comprehensive income attributable to Berkshire Hathaway shareholders	$ 90,011	$ 43,521	$ 81,189

Consolidated Statements of Chan

Consolidated Statements of Changes in Shareholders' Equity - USD ($) $ in Millions	Total	Cumulative effect, period of adoption, adjustment	Common stock and capital in excess of par value	Accumulated other comprehensive income	Retained earnings	Retained earningsCumulative effect, period of adoption, adjustment	Treasury stock	Noncontrolling interests
Beginning Balance at Dec. 31, 2018	$ 352,500		$ 35,715	$ (5,015)	$ 321,112		$ (3,109)	$ 3,797
Net earnings	81,792				81,417			375
Other comprehensive income, net	(198)			(228)				30
Issuance (acquisition) of common stock	(4,995)		21				(5,016)
Transactions with noncontrolling interests	(536)		(70)		(36)			(430)
Ending Balance at Dec. 31, 2019	$ 428,563	$ (388)	35,666	(5,243)	402,493	$ (388)	(8,125)	3,772
Accounting Standards Update [Extensible Enumeration]	ASU 2016-13 [Member]
Net earnings	$ 43,253				42,521			732
Other comprehensive income, net	1,019			1,000				19
Acquisition of common stock	(24,728)						(24,728)
Transactions with noncontrolling interests	3,617		(32)					3,649
Ending Balance at Dec. 31, 2020	451,336		35,634	(4,243)	444,626		(32,853)	8,172
Net earnings	90,807				89,795			1,012
Other comprehensive income, net	234			216				18
Acquisition of common stock	(26,942)						(26,942)
Transactions with noncontrolling interests	(505)		(34)					(471)
Ending Balance at Dec. 31, 2021	$ 514,930		$ 35,600	$ (4,027)	$ 534,421		$ (59,795)	$ 8,731

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021		Dec. 31, 2020		Dec. 31, 2019
Cash flows from operating activities:
Net earnings	$ 90,807		$ 43,253		$ 81,792
Adjustments to reconcile net earnings to operating cash flows:
Investment (gains) losses	(77,576)		(40,905)		(71,123)
Depreciation and amortization	10,718		10,596		10,064
Other, including asset impairment charges	(3,397)		11,263		(1,254)
Changes in operating assets and liabilities:
Unpaid losses and loss adjustment expenses	4,595		4,819		6,087
Deferred charges - retroactive reinsurance	1,802		1,307		357
Unearned premiums	2,306		1,587		1,707
Receivables and originated loans	(5,834)		(1,609)		(2,303)
Other assets	(1,686)		(1,109)		(2,011)
Other liabilities	2,389		3,376		190
Income taxes	15,297		7,195		15,181
Net cash flows from operating activities	39,421		39,773		38,687
Cash flows from investing activities:
Purchases of equity securities	(8,448)		(30,161)		(18,642)
Sales of equity securities	15,849		38,756		14,336
Purchases of U.S. Treasury Bills and fixed maturity securities	(152,637)		(208,429)		(136,123)
Sales of U.S. Treasury Bills and fixed maturity securities	27,188		31,873		15,929
Redemptions and maturities of U.S. Treasury Bills and fixed maturity securities	160,402		149,709		137,767
Purchases of loans and finance receivables	(88)		(772)		(75)
Collections of loans and finance receivables	561		393		345
Acquisitions of businesses, net of cash acquired	(456)		(2,532)		(1,683)
Purchases of property, plant and equipment and equipment held for lease	(13,276)		(13,012)		(15,979)
Other	297		(3,582)		(1,496)
Net cash flows from investing activities	29,392		(37,757)		(5,621)
Cash flows from financing activities:
Changes in short term borrowings, net	(624)		(1,118)		266
Acquisition of treasury stock	(27,061)		(24,706)		(4,850)
Other	(695)		(429)		(497)
Net cash flows from financing activities	(28,508)		(18,344)		730
Effects of foreign currency exchange rate changes	5		92		25
Increase (decrease) in cash and cash equivalents and restricted cash	40,310		(16,236)		33,821
Cash and cash equivalents and restricted cash at beginning of year	48,396		64,632		30,811
Cash and cash equivalents and restricted cash at end of year	88,706		48,396		64,632
Restricted cash, included in other assets at end of year	$ 522		$ 406		$ 457
Restricted Cash and Cash Equivalents, Statement of Financial Position [Extensible Enumeration]	Other		Other		Other
Insurance and Other [Member]
Cash flows from financing activities:
Proceeds from borrowings	$ 2,961		$ 5,925		$ 8,144
Repayments of borrowings	(3,032)		(2,700)		(5,095)
Cash and cash equivalents at end of year	85,319	[1]	44,714	[1]	61,151
Railroad, Utilities and Energy [Member]
Cash flows from financing activities:
Proceeds from borrowings	3,959		8,445		5,400
Repayments of borrowings	(4,016)		(3,761)		(2,638)
Cash and cash equivalents at end of year	$ 2,865	[1]	$ 3,276	[1]	$ 3,024
[1]	Includes U.S. Treasury Bills with maturities of three months or less when purchased of $61.7 billion at December 31, 2021 and $23.2 billion at December 31, 2020.

Significant accounting policies

Significant accounting policies and practices	12 Months Ended
	Dec. 31, 2021
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Significant accounting policies and practices	(1) Significant accounting (a) Nature of operations and basis of consolidation Berkshire Hathaway Inc. (“Berkshire”) is a holding company owning subsidiaries engaged in a number of diverse business activities, including insurance and reinsurance, freight rail transportation, utilities and energy, manufacturing, service and retailing. In these notes the terms “us,” “we,” or “our” refer to Berkshire and its consolidated subsidiaries. Further information regarding our reportable business segments is contained in Note 25. Information concerning business acquisitions completed over the past three years appears in Note 2. We believe that reporting the Railroad, Utilities and Energy subsidiaries separately is appropriate given the relative significance of their long-lived assets, capital expenditures and debt, which is not guaranteed by Berkshire. The accompanying Consolidated Financial Statements include the accounts of Berkshire consolidated with the accounts of all subsidiaries and affiliates in which we hold a controlling financial interest as of the financial statement date. Normally a controlling financial interest reflects ownership of a majority of the voting interests. We consolidate variable interest entities (“VIE”) when we possess both the power to direct the activities of the VIE that most significantly affect its economic performance, and we (a) are obligated to absorb the losses that could be significant to the VIE or (b) hold the right to receive benefits from the VIE that could be significant to the VIE. Intercompany accounts and transactions have been eliminated. (b) Use of estimates in preparation of financial statements We prepare our Consolidated Financial Statements in conformity with accounting principles generally accepted in the United States (“GAAP”) which requires us to make estimates and assumptions that affect the reported amounts of assets and liabilities at the balance sheet date and the reported amounts of revenues and expenses during the period. Our estimates of unpaid losses and loss adjustment expenses are subject to considerable estimation error due to the inherent uncertainty in projecting ultimate claim costs. In addition, estimates and assumptions associated with the amortization of deferred charges on retroactive reinsurance contracts, determinations of fair values of certain financial instruments and evaluations of goodwill and indefinite-lived intangible assets for impairment require considerable judgment. Actual results may differ from the estimates used in preparing our Consolidated Financial Statements. The novel coronavirus (“COVID-19”) spread rapidly across the world in 2020 and was declared a pandemic by the World Health Organization. The government and private sector responses to contain its spread began to significantly affect our operating businesses in March of 2020. The COVID-19 pandemic adversely affected nearly all of our operations during 2020, although the effects varied significantly. The extent of the effects over longer terms on the demand for certain of our products and services cannot be reasonably estimated at this time. Accordingly, significant estimates used in the preparation of our financial statements including those associated with evaluations of certain long-lived assets, goodwill and other intangible assets for impairment, expected credit losses on amounts owed to us and the estimations of certain losses assumed under insurance and reinsurance contracts may be subject to significant adjustments in future periods. (c) Cash and cash equivalents and short-term investments in U.S. Treasury Bills Cash equivalents consist of demand deposit and money market accounts and investments with maturities of three months or less when purchased. Short-term investments in U.S. Treasury Bills consist of U.S. Treasury Bills with maturities exceeding three months at the time of purchase and are stated at amortized cost, which approximates fair value. (d) Investments in fixed maturity securities We classify investments in fixed maturity securities on the acquisition date and at each balance sheet date. Securities classified as held-to-maturity are carried at amortized cost, reflecting the ability and intent to hold the securities to maturity. Securities classified as trading are acquired with the intent to sell in the near term and are carried at fair value with changes in fair value reported in earnings. All other securities are classified as available-for-sale and are carried at fair value. Substantially all of investments in fixed maturity securities are classified as available-for-sale. We amortize the difference between the original cost and maturity value of a fixed maturity security to earnings using the interest method. Notes to Consolidated Financial Statements (Continued) (1) Significant accounting policies and practices (Continued) (d) Investments in fixed maturity securities (Continued) We record investment gains and losses on available-for-sale fixed maturity securities when the securities are sold, determined on a specific identification basis. For securities in an unrealized loss position, we recognize a loss in earnings for the excess of amortized cost over fair value if we intend to sell before the price recovers. As of the balance sheet date, we evaluate whether the other unrealized losses are attributable to credit losses or other factors. We consider the severity of the decline in value, creditworthiness of the issuer and other relevant factors. We record an allowance for credit losses, limited to the excess of amortized cost over fair value, with a corresponding charge to earnings if the present value of estimated cash flows is less than the present value of contractual cash flows. The allowance may be subsequently increased or decreased based on the prevailing facts and circumstances. The portion of the unrealized loss that we believe is not related to a credit loss is recognized in other comprehensive income. (e) Investments in equity securities We carry substantially all investments in equity securities at fair value and record the subsequent changes in fair values in the Consolidated Statements of Earnings as a component of investment gains or losses. (f) Investments under the equity method We utilize the equity method to account for investments when we possess the ability to exercise significant influence, but not control, over the operating and financial policies of the investee. The ability to exercise significant influence is presumed when the investor possesses more than 20% of the voting interests of the investee. This presumption may be overcome based on specific facts and circumstances that demonstrate that the ability to exercise significant influence is restricted. We apply the equity method to investments in common stock and other investments when such investments possess substantially identical subordinated interests to common stock. In applying the equity method, we record the investment at cost and subsequently increase or decrease the carrying amount of the investment by our proportionate share of the net earnings or losses and other comprehensive income of the investee. We record dividends or other equity distributions as reductions in the carrying value of the investment. If net losses reduce our carrying amount to zero, additional net losses may be recorded if other investments in the investee are at-risk, even if we have not committed to provide financial support to the investee. Such additional equity method losses, if any, are based upon the change in our claim on the investee’s book value. (g) Loans and finance receivables Loans and finance receivables are primarily manufactured home loans, and to a lesser extent, commercial loans and site-built home loans. We carry substantially all loans and finance receivables at amortized cost, net of allowances for expected credit losses, based on our ability and intent to hold such loans to maturity. Acquisition costs and loan origination and commitment costs paid and fees received, as well as acquisition premiums or discounts, are amortized as yield adjustments over the lives of the loans. Prior to 2020, credit losses were measured when non-collection was considered probable based on the prevailing facts and circumstances. Beginning in 2020, measurements of expected credit losses include provisions for non-collection, whether the risk is probable or remote. Expected credit losses on manufactured home loans are based on the net present value of future principal payments less estimated expenses related to the charge-off and foreclosure of expected uncollectible loans and include provisions for loans that are not in foreclosure. Our principal credit quality indicator is whether the loans are performing. Expected credit loss estimates consider historical default rates, collateral recovery rates, historical runoff rates, interest rates, reductions of future cash flows for modified loans and the historical time elapsed from last payment until foreclosure, among other factors. In addition, our estimates consider current conditions and reasonable and supportable forecasts. Loans are considered delinquent when payments are more than 30 days past due. We place loans over 90 days past due on nonaccrual status and accrued but uncollected interest is reversed. Subsequent collections on the loans are first applied to the principal and interest owed for the most delinquent amount. We resume interest income accrual once a loan is less than 90 days delinquent. Loans are considered non-performing when the foreclosure process has started. Once a loan is in the process of foreclosure, interest income is not recognized until the foreclosure is cured or the loan is modified. Once a modification is complete, interest income is recognized based on the terms of the new loan. Foreclosed loans are charged off when the collateral is sold. Loans not in foreclosure are evaluated for charge-off based on individual circumstances concerning the future collectability of the loan and the condition of the collateral securing the loan. Notes to Consolidated Financial Statements (Continued) (1) Significant accounting policies and practices (Continued) (h) Other receivables Other receivables include balances due from customers, insurance premiums receivable and reinsurance losses recoverable, as well as other receivables. Trade receivables, insurance premium receivables and other receivables are primarily short-term in nature with stated collection terms of less than one year from the date of origination. Reinsurance recoverables are comprised of amounts ceded under reinsurance contracts or pursuant to mandatory government-sponsored insurance programs. Reinsurance recoverables relate to unpaid losses and loss adjustment expenses arising from property and casualty contracts and benefits under life and health contracts. Receivables are stated net of estimated allowances for uncollectible balances. Prior to 2020, we recorded provisions for uncollectible balances when it was probable counterparties or customers would be unable to pay all amounts due based on the contractual terms and historical loss history. Beginning in 2020, we adopted a new accounting pronouncement that affects the measurement of allowances for credit losses. In measuring credit loss allowances, we primarily utilize credit loss history, with adjustments to reflect current or expected future economic conditions when reasonable and supportable forecasts of losses deviate from historical experience. In evaluating expected credit losses of reinsurance recoverables on unpaid losses, we review the credit quality of the counterparty and consider right-of-offset provisions within reinsurance contracts and other forms of credit enhancement including collateral, guarantees and other available information. We charge-off receivables against the allowances after all reasonable collection efforts are exhausted. ( i ) Derivatives We carry derivative contracts in accounts payable, accruals and other liabilities in our Consolidated Balance Sheets at fair value, net of reductions permitted under master netting agreements with counterparties. We record the changes in fair value of derivative contracts that do not qualify as hedging instruments for financial reporting purposes in earnings or, if such contracts involve our regulated utilities subsidiaries, as regulatory assets or liabilities when inclusion in regulated rates is probable. (j) Fair value measurements As defined under GAAP, fair value is the price that would be received to sell an asset or paid to transfer a liability between market participants in the principal market or in the most advantageous market when no principal market exists. Adjustments to transaction prices or quoted market prices may be required in illiquid or disorderly markets in estimating fair value. Alternative valuation techniques may be appropriate under the circumstances to determine the value that would be received to sell an asset or paid to transfer a liability in an orderly transaction. Market participants are assumed to be independent, knowledgeable, and able and willing to transact an exchange and not acting under duress. Our nonperformance or credit risk is considered in determining the fair value of liabilities. Considerable judgment may be required in interpreting market data used to develop the estimates of fair value. Accordingly, estimates of fair value presented herein are not necessarily indicative of the amounts that could be realized in a current or future market exchange. (k) Inventories Inventories consist of manufactured goods, goods or products acquired for resale and homes constructed for sale. Manufactured inventory costs include materials, direct and indirect labor and factory overhead. At December 31, 2021, we used the last-in-first-out (“LIFO”) method to value approximately 31% of consolidated inventories with the remainder primarily determined under first-in-first-out and average cost methods. Non-LIFO inventories are stated at the lower of cost or net realizable value. The excess of current or replacement costs over costs determined under LIFO was approximately $1.9 billion as of December 31, 2021 and $1.1 billion as of December 31, 2020. (l) Property, plant and equipment We record additions to property, plant and equipment used in operations at cost, which includes asset additions, improvements and betterments. With respect to constructed assets, all materials, direct labor and contract services as well as certain indirect costs are capitalized. Indirect costs include interest over the construction period. With respect to constructed assets of our utility and energy subsidiaries that are subject to authoritative guidance for regulated operations, capitalized costs also include an allowance for funds used during construction, which represents the cost of equity funds used to finance the construction of the regulated facilities. Normal repairs and maintenance and other costs that do not improve the property, extend its useful life or otherwise do not meet capitalization criteria are charged to expense as incurred. Notes to Consolidated Financial Statements (Continued) (1) Significant accounting policies and practices (Continued) (l) Property, plant and equipment (Continued) Depreciation of assets of our regulated utilities and railroad is generally determined using group depreciation methods where rates are based on periodic depreciation studies approved by the applicable regulator. Under group depreciation, a composite rate is applied to the gross investment in a particular class of property, despite differences in the service life or salvage value of individual property units within the same class. When such assets are retired or sold, no gain or loss is recognized. Gains or losses on disposals of all other assets are recorded through earnings. We depreciate property, plant and equipment used by our other businesses to the estimated salvage value primarily using the straight-line method over estimated useful lives. Ranges of estimated useful lives of depreciable assets used in our other businesses are as follows: buildings and improvements – 5 to 50 years, machinery and equipment – 3 to 25 years and furniture, fixtures and other – 3 to 15 years. Ranges of estimated useful lives of depreciable assets unique to our railroad business are as follows: track structure and other roadway – 10 to 100 years and locomotives, freight cars and other equipment – 6 to 43 years. Ranges of estimated useful lives of assets unique to our regulated utilities and energy businesses are as follows: utility generation, transmission and distribution systems – 5 to 80 years, interstate natural gas pipeline assets – 3 to 80 years and independent power plants and other assets – 2 to 50 years. We evaluate property, plant and equipment for impairment when events or changes in circumstances indicate that the carrying value of such assets may not be recoverable or when the assets are held for sale. Upon the occurrence of a triggering event, we assess whether the estimated undiscounted cash flows expected from the use of the asset and the residual value from the ultimate disposal of the asset exceeds the carrying value. If the carrying value exceeds the estimated recoverable amounts, we reduce the carrying value to fair value and record an impairment loss in earnings, except with respect to impairment of assets of our regulated utility and energy subsidiaries where the impacts of regulation are considered in evaluating the carrying value. (m) Leases We are party to contracts where we lease property to others (“lessor” contracts) and where we lease property from others (“lessee” contracts). We record acquisitions of and additions to equipment that we lease to others at cost. We depreciate equipment held for lease to estimated salvage value primarily using the straight-line method over estimated useful lives ranging from 3 to 35 years. We use declining balance depreciation methods for assets when the revenue-earning power of the asset is greater during the earlier years of its life. We also evaluate equipment held for lease for impairment consistent with policies for property, plant and equipment. When we lease assets from others, we record right-of-use assets and lease liabilities. 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 considered the non-cancellable lease period. Certain lease contracts contain renewal options or other terms that provide for variable payments based on performance or usage. 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. As permitted under GAAP, we do not separate lease components from non-lease components by class of asset and do not record assets or liabilities for leases with terms of one year or less. (n) Goodwill and other intangible assets Goodwill represents the excess of the acquisition price of a business over the fair value of identified net assets of that business. We evaluate goodwill for impairment at least annually. When evaluating goodwill for impairment, we estimate the fair value of the reporting unit. Several methods may be used to estimate a reporting unit’s fair value, including market quotations, asset and liability fair values and other valuation techniques, including, but not limited to, discounted projected future net earnings or net cash flows and multiples of earnings. When the carrying amount of a reporting unit, including goodwill, exceeds the estimated fair value, the excess is charged to earnings as an impairment loss. Intangible assets with indefinite lives are also tested for impairment at least annually and when events or changes in circumstances indicate that, more-likely-than-not, the asset is impaired. Significant judgment is required in estimating fair values and performing goodwill and indefinite-lived intangible asset impairment tests. We amortize intangible assets with finite lives in a pattern that reflects the expected consumption of related economic benefits or on a straight-line basis over the estimated economic useful lives. Intangible assets with finite lives are reviewed for impairment when events or changes in circumstances indicate that the carrying amount may not be recoverable. Notes to Consolidated Financial Statements (Continued) (1) Significant accounting policies and practices (Continued) (o) Revenue recognition We earn insurance premiums on prospective property/casualty insurance and reinsurance contracts over the loss exposure or coverage period in proportion to the level of protection provided. Premiums are generally earned in proportion to the coverage provided, which is generally ratable over the term of the contract with unearned premiums computed on a monthly or daily pro-rata basis. Premiums on retroactive property/casualty reinsurance contracts are generally received in full and are earned at the inception of the contracts, as all underlying loss events covered by the policies occurred prior to contract inception. Premiums for life reinsurance and periodic payment annuity contracts are earned when due. Premiums for periodic payment annuity contracts are usually received in full at the inception of the contracts. Premiums earned are stated net of amounts ceded to reinsurers. Premiums earned on contracts with experience-rating provisions reflect estimated loss experience under such contracts. Sales and service revenues are recognized when goods or services are 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. We manufacture and/or distribute a wide variety of industrial, building and consumer products. Our sales contracts provide customers with these products through wholesale and retail channels in exchange for consideration specified under the contracts. Contracts generally represent customer orders for individual products at stated prices. Sales contracts may contain either single or multiple performance obligations. In instances where contracts contain multiple performance obligations, we allocate the revenue to each obligation based on the relative stand-alone selling prices of each product or service. Sales revenue reflects reductions for returns, allowances, volume discounts and other incentives, some of which may be contingent on future events. In certain customer contracts, sales revenue includes certain state and local excise taxes billed to customers on specified products when those taxes are levied directly upon us by the taxing authorities. Sales revenue excludes sales taxes and value-added taxes collected on behalf of taxing authorities. Sales revenue includes consideration for shipping and other fulfillment activities performed prior to the customer obtaining control of the goods. We also elect to treat consideration for such services performed after control has passed to the customer as sales revenue. Our product sales revenues are generally recognized at a point in time when control of the product transfers to the customer, which coincides with customer pickup or product delivery or acceptance, depending on terms of the arrangement. We recognize sales revenues and related costs with respect to certain contracts over time, primarily from certain castings, forgings and aerostructures contracts. Control of the product units under these contracts transfers continuously to the customer as the product is manufactured. These products generally have no alternative use and the contract requires the customer to provide reasonable compensation if terminated for reasons other than breach of contract. The primary performance obligation under our freight rail transportation service contracts is to move freight from a point of origin to a point of destination. The performance obligations are represented by bills of lading which create a series of distinct services that have a similar pattern of transfer to the customer. The revenues for each performance obligation are based on various factors including the product being shipped, the origin and destination pair and contract incentives, which are outlined in various private rate agreements, common carrier public tariffs, interline foreign road agreements and pricing quotes. The transaction price is generally a per car/unit amount to transport railcars from a specified origin to a specified destination. Freight revenues are recognized over time as the service is performed because the customer simultaneously receives and consumes the benefits of the service. Revenues recognized represent the proportion of the service completed as of the balance sheet date. Invoices for freight transportation services are generally issued to customers and paid within 30 days or less. Customer incentives, which are primarily provided for shipping a specified cumulative volume or shipping to/from specific locations, are recorded as a reduction to revenue on a pro-rata basis based on actual or projected future customer shipments. Notes to Consolidated Financial Statements (Continued) (1) Significant accounting policies and practices (Continued) (o) Revenue recognition (Continued) Our energy revenue derives primarily from tariff-based sales arrangements approved by various regulatory commissions. These tariff-based revenues are mainly comprised of energy, transmission, distribution and natural gas and have performance obligations to deliver energy products and services to customers which are satisfied over time as energy is delivered or services are provided. Our nonregulated energy revenue primarily relates to our renewable energy business. Energy revenues are equivalent to the amounts we have the right to invoice and correspond directly with the value to the customer of the performance to date and include billed and unbilled amounts. Payments from customers are generally due within 30 days of billing. Rates charged for energy products and services are established by regulators or contractual arrangements that establish the transaction price, as well as the allocation of price among the separate performance obligations. When preliminary regulated rates are permitted to be billed prior to final approval by the applicable regulator, certain revenue collected may be subject to refund and a liability for estimated refunds is accrued. Other service revenues derive from contracts with customers in which performance obligations are satisfied over time, where customers receive and consume benefits as we perform the services or at a point in time when the services are provided. Other service revenues primarily derive from real estate brokerage, automotive repair, aircraft management, aviation training, franchising and news distribution. Leasing revenue is generally recognized ratably over the term of the lease or based on usage, if applicable under the terms of the contract. A substantial portion of our lessor contracts are classified as operating leases. (p) Losses and loss adjustment expenses We record liabilities for unpaid losses and loss adjustment expenses under property/casualty insurance and reinsurance contracts for loss events that have occurred on or before the balance sheet date. Such liabilities represent the estimated ultimate payment amounts without discounting for time value. We base liability estimates on (1) loss reports from policyholders and cedents, (2) individual case estimates and (3) estimates of incurred but not reported losses. Losses and loss adjustment expenses in the Consolidated Statements of Earnings include paid claims, claim settlement costs and changes in estimated claim liabilities. Losses and loss adjustment expenses charged to earnings are net of amounts recovered and estimates of amounts recoverable under ceded reinsurance contracts. Reinsurance contracts do not relieve the ceding company of its obligations to indemnify policyholders with respect to the underlying insurance and reinsurance contracts. (q) Retroactive reinsurance contracts We record liabilities for unpaid losses and loss adjustment expenses under short duration retroactive reinsurance contracts consistent with property/casualty insurance and reinsurance contracts described in Note 1(p). With respect to retroactive reinsurance contracts, we also record deferred charge assets at the inception of the contracts, representing the excess, if any, of the estimated ultimate claim liabilities over the premiums earned. We subsequently amortize the deferred charge assets over the expected claim settlement periods using the interest method. Changes to the estimated timing or amount of future loss payments also produce changes in deferred charge balances. We apply changes in such estimates retrospectively and the resulting changes in deferred charge balances, together with periodic amortization, are included in insurance losses and loss adjustment expenses in the Consolidated Statements of Earnings. (r) Insurance policy acquisition costs We capitalize the incremental costs that directly relate to the successful sale of insurance contracts, subject to ultimate recoverability. For short duration contracts, we subsequently amortize such costs to underwriting expenses as the related premiums are earned. Acquisition costs related to long duration life insurance contracts are amortized over the expected premium-paying period in proportion to the anticipated premiums over the life of the policy. Such anticipated premiums are estimated using the same assumptions used for computing liabilities for future policy benefits. Direct incremental acquisition costs include commissions, premium taxes and certain other costs associated with successful efforts. We expense all other underwriting costs as incurred. The recoverability of capitalized insurance policy acquisition costs generally reflects anticipation of investment income. The unamortized balances are included in other assets and were approximately $3.4 billion and $3.25 billion at December 31, 2021 and 2020, respectively. Notes to Consolidated Financial Statements (Continued) (1) Significant accounting policies and practices (Continued) (s) Life and annuity insurance benefits We compute liabilities for benefits under life insurance contracts based upon estimated future investment yields, expected mortality, morbidity and lapse or withdrawal rates, as well as estimates of premiums we expect to receive and expenses we expect to incur in the future. These assumptions, as applicable, also include a margin for adverse deviation and may vary with the characteristics of the contract’s date of issuance, policy duration and country of risk. The interest rate assumptions used may vary by contract or jurisdiction. We discount periodic payment annuity liabilities based on the implicit rate as of the inception of the contracts such that the present value of the liabilities equals the premiums. Discount rates for most contracts range from 3% to 7%. (t) Regulated utilities and energy businesses Certain energy subsidiaries prepare their financial statements in accordance with authoritative guidance for regulated operations, reflecting the economic effects of regulation from the ability to recover certain costs from customers and the requirement to return revenues to customers in the future through the regulated rate-setting process. Accordingly, certain costs are deferred as regulatory assets and certain income is accrued as regulatory liabilities. Regulatory assets and liabilities will be amortized into operating expenses and revenues over various future periods. Regulatory assets and liabilities are continually assessed for probable future inclusion in regulatory rates by considering factors such as applicable regulatory or legislative changes and recent rate orders received by other regulated entities. If future inclusion in regulatory rates ceases to be probable, the amount no longer probable of inclusion in regulatory rates is charged or credited to earnings (or other comprehensive income, if applicable) or returned to customers. (u

Business acquisitions

Business acquisitions	12 Months Ended
	Dec. 31, 2021
Business Combinations [Abstract]
Business acquisitions	(2) Business acquisitions Our long-held acquisition strategy is to acquire businesses that have consistent earning power, good returns on equity and able and honest management. Financial results attributable to business acquisitions are included in our Consolidated Financial Statements beginning on their respective acquisition dates. Berkshire Hathaway Energy (“BHE”) acquired certain businesses of Dominion Energy, Inc. (“Dominion”) on November 1, 2020, pursuant to a definitive agreement with Dominion in July 2020. The acquired businesses included natural gas transmission, gathering and storage pipelines, natural gas storage capacity and partial ownership of a liquefied natural gas export, import and storage facility (“Cove Point”). In October 2020, BHE and Dominion also agreed to provide for the exclusion of certain pipeline businesses from the initial agreement and entered into a second acquisition agreement with respect to the excluded pipeline businesses. The closing of the second agreement was subject to regulatory and customary closing conditions; however, in July 2021, BHE and Dominion agreed to terminate the second agreement. Notes to Consolidated Financial Statements (Continued) (2) Business acquisitions (Continued) The cost of the acquisition was approximately $2.5 billion after post-closing adjustments as provided in the agreement. The fair values of identified assets acquired and liabilities assumed and residual goodwill are summarized as follows (in millions). Property, plant and equipment $ 9,264 Goodwill 1,741 Other 2,398 Assets acquired $ 13,403 Notes payable and other borrowings $ 5,615 Other 1,358 Liabilities assumed 6,973 Noncontrolling interests 3,916 Net assets $ 2,514 As part of this acquisition, BHE acquired an indirect 25% economic interest in Cove Point, consisting of 100% of the general partnership interest and 25% of the limited partnership interests. We concluded that Cove Point is a VIE and that we have the power to direct the activities that most significantly impact its economic performance as well as the obligation to absorb losses and receive benefits which could be significant to Cove Point. Therefore, we treat Cove Point as a consolidated subsidiary. The noncontrolling interests are attributable to the limited partner interests held by third parties. In each of the past three years, we also completed several smaller-sized business acquisitions, which we consider as “bolt-ons” to several of our existing business operations. We do not believe that these acquisitions are material, individually or in the aggregate to our Consolidated Financial Statements.

Investments in fixed maturity s

Investments in fixed maturity securities	12 Months Ended
	Dec. 31, 2021
Investments Debt And Equity Securities [Abstract]
Investments in fixed maturity securities	(3) Investments in fixed maturity securities Investments in fixed maturity securities as of December 31, 2021 and 2020 are summarized by type below (in millions). Amortized Cost Unrealized Gains Unrealized Losses Fair Value December 31, 2021 U.S. Treasury, U.S. government corporations and agencies $ 3,286 $ 22 $ (5 ) $ 3,303 Foreign governments 10,998 29 (33 ) 10,994 Corporate bonds 1,363 412 (1 ) 1,774 Other 317 47 (1 ) 363 $ 15,964 $ 510 $ (40 ) $ 16,434 December 31, 2020 U.S. Treasury, U.S. government corporations and agencies $ 3,348 $ 55 $ — $ 3,403 Foreign governments 11,233 110 (5 ) 11,338 Corporate bonds 4,729 464 (2 ) 5,191 Other 414 66 (2 ) 478 $ 19,724 $ 695 $ (9 ) $ 20,410 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 December 31, 2021, approximately 93% 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 December 31, 2021 are summarized below by contractual maturity dates. Amounts are in millions. Actual maturities may differ from contractual maturities due to 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 $ 9,171 $ 6,044 $ 307 $ 207 $ 235 $ 15,964 Fair value 9,165 6,086 559 347 277 16,434

Investments in equity securitie

Investments in equity securities	12 Months Ended
	Dec. 31, 2021
Investments Debt And Equity Securities [Abstract]
Investments in equity securities	Notes to Consolidated Financial Statements (Continued) (4) Investments Investments in equity securities as of December 31, 2021 and 2020 are summarized based on the primary industry of the investee in the table below (in millions). Cost Basis Net Unrealized Gains Fair Value December 31, 2021 * Banks, insurance and finance $ 26,822 $ 62,236 $ 89,058 Consumer products 36,076 154,945 191,021 Commercial, industrial and other 41,707 28,933 70,640 $ 104,605 $ 246,114 $ 350,719 * Approximately 73% of the aggregate fair value was concentrated in four companies (American Express Company – $24.8 billion; Apple Inc. – $161.2 billion; Bank of America Corporation – $46.0 billion and The Coca-Cola Company – $23.7 billion). Cost Basis Net Unrealized Gains Fair Value December 31, 2020 * Banks, insurance and finance $ 26,312 $ 40,167 $ 66,479 Consumer products 34,747 111,583 146,330 Commercial, industrial and other 47,561 20,800 68,361 $ 108,620 $ 172,550 $ 281,170 * Approximately 68% of the aggregate fair value was concentrated in four companies (American Express Company – $18.3 billion; Apple Inc. – $120.4 billion; Bank of America Corporation – $31.3 billion and The Coca-Cola Company – $21.9 billion). Investments in commercial, industrial and other equity securities include our investments in Occidental Corporation (“Occidental”), which we acquired in 2019. These investments were acquired for a total of $10 billion and consist of Occidental Cumulative Perpetual Preferred Stock with an aggregate liquidation value of $10 billion and warrants, which currently permit us to purchase up to 83.86 million shares of Occidental common stock at an exercise price of $59.62 per share. The preferred stock accrues dividends at 8% per annum and is redeemable at the option of Occidental commencing in 2029 at a redemption price equal to 105% of the liquidation preference plus any accumulated and unpaid dividends and is mandatorily redeemable under certain specified events. The warrants are exercisable in whole or in part until one year after the redemption of the preferred stock.

Equity method investments

Equity method investments	12 Months Ended
	Dec. 31, 2021
Equity Method Investments And Joint Ventures [Abstract]
Equity method investments	( 5) Equity 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 26.6% of the outstanding shares of Kraft Heinz common stock. We recorded equity method earnings from our investment in Kraft Heinz of $269 million in 2021, $95 million in 2020 and $493 million in 2019. Equity method earnings included the effects of goodwill and identifiable intangible asset impairment charges recorded by Kraft Heinz. Our share of such charges was approximately $350 million in 2021, $850 million in 2020 and $450 million in 2019. We received dividends from Kraft Heinz of $521 million in each of 2021, 2020 and 2019, which we recorded as reductions in our carrying value. Shares of Kraft Heinz common stock are publicly-traded and the fair value of our investment was approximately $11.7 billion at December 31, 2021 and $11.3 billion at December 31, 2020. The carrying value of our investment was approximately $13.1 billion at December 31, 2021 and $13.3 billion at December 31, 2020. As of December 31, 2021, the carrying value of our investment exceeded the fair value based on the quoted market price by approximately 11% of the carrying value. We evaluated our investment in Kraft Heinz for impairment. Based on the prevailing facts and circumstances, we concluded recognition of an impairment charge in earnings was not required as of December 31, 2021. Notes to Consolidated Financial Statements (Continued) ( 5) Equity (Continued) Summarized consolidated financial information of Kraft Heinz follows (in millions). December 25, 2021 December 26, 2020 Assets $ 93,394 $ 99,830 Liabilities 43,942 49,587 Year ending December 25, 2021 Year ending December 26, 2020 Year ending December 28, 2019 Sales $ 26,042 $ 26,185 $ 24,977 Net earnings attributable to Kraft Heinz common shareholders $ 1,012 $ 356 $ 1,935 Other investments accounted for pursuant to the equity method include our investments in Berkadia Commercial Mortgage LLC (“Berkadia”), Pilot Travel Centers LLC (“Pilot”), Electric Transmission Texas, LLC (“ETT”) and beginning in 2021, Iroquois Gas Transmission System L.P. (“Iroquois”). The aggregate carrying value of our investments in these entities was $4.3 billion as of December 31, 2021 and $4.0 billion as of December 31, 2020. Our equity method earnings in these entities were $726 million in 2021, $631 million in 2020 and $683 million in 2019. During 2021, we received distributions of approximately $1.2 billion from these investees. 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. Berkadia funds a portion of its operations through commercial paper borrowings, which are currently limited to $1.5 billion. On December 31, 2021, Berkadia’s commercial paper outstanding was $1.47 billion. Berkadia’s 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. BHE subsidiaries own a 50% noncontrolling interest in ETT, an owner and operator of electric transmission assets in Texas and a 50% noncontrolling interest in Iroquois, which owns and operates a natural gas pipeline located in New York and Connecticut. We own a 38.6% interest in Pilot, headquartered in Knoxville, Tennessee. Pilot is the largest operator of travel centers in North America with more than 800 retail locations across 44 U.S. states and six Canadian provinces and through wholesale distribution. Pilot’s revenues in 2021 were approximately $45 billion. The Haslam family currently owns a 50.1% interest in Pilot and a third party owns the remaining 11.3% interest. We have an agreement to acquire in 2023 an additional 41.4% interest in Pilot with the Haslam family retaining a 20% interest. As a result, Berkshire will become the majority owner of Pilot in 2023.

Investment and derivative contr

Investment and derivative contract gains/losses	12 Months Ended
	Dec. 31, 2021
Investments Debt And Equity Securities [Abstract]
Investment and derivative contract gains/losses	(6) Investment and derivative contract gains/losses Investment and derivative contract gains/losses for each of the three years ending December 31, 2021 are summarized as follows (in millions). 2021 2020 2019 Investment gains (losses): Equity securities: Change in unrealized investment gains (losses) during the year on securities held at the end of the year $ 76,375 $ 54,951 $ 69,581 Investment gains (losses) during the year on securities sold 997 (14,036 ) 1,585 77,372 40,915 71,166 Fixed maturity securities: Gross realized gains 85 56 87 Gross realized losses (29 ) (27 ) (25 ) Other 148 (39 ) (105 ) Investment gains (losses) 77,576 40,905 71,123 Derivative contract gains (losses) 966 (159 ) 1,484 $ 78,542 $ 40,746 $ 72,607 Notes to Consolidated Financial Statements (Continued) (6) Investment and derivative contract gains/losses (Continued) Equity securities gains and losses include unrealized gains and losses from changes in fair values during the year on equity securities we still owned at the end of the year, as well as gains and losses on securities we sold during the year. As reflected in the Consolidated Statements of Cash Flows, we received proceeds of approximately $15.8 billion in 2021, $38.8 billion in 2020 and $14.3 billion in 2019 from sales of equity securities. In the preceding table, investment gains and losses on equity securities sold during the year represent the difference between the sales proceeds and the fair value of the equity securities sold at the beginning of the applicable year or, if later, the purchase date. Our taxable gains and losses on equity securities sold are generally the difference between the proceeds from sales and original cost. Taxable gains were $3.6 billion in 2021, $6.2 billion in 2020 and $3.2 billion in 2019. The derivative contract gains and losses derive from equity index put option contracts written prior to March 2008 on four major equity indexes. Information related to these contracts follows (dollars in millions). December 31, 2021 2020 Balance sheet liabilities - at fair value $ 99 $ 1,065 Notional value 6,992 10,991 Intrinsic value — 727 Weighted average remaining life (in years) 0.5 1.2 Notional value in the preceding table represents the aggregate undiscounted amounts payable assuming the value of each index is zero on each contract’s expiration date. Intrinsic value is the undiscounted liability assuming the contracts are settled based on the index values and foreign currency exchange rates as of the balance sheet date. Contracts comprising 63% of the notional value as of December 31, 2021 will expire in the first quarter of 2022. Future payments, if any, under any given contract will be required if the index value is below the contract strike price at the contract expiration date. We received aggregate premiums on the contract inception dates of $1.3 billion with respect to unexpired contracts as of December 31, 2021 and we have no counterparty credit risk.

Loans and finance receivables

Loans and finance receivables	12 Months Ended
	Dec. 31, 2021
Receivables [Abstract]
Loans and finance receivables	(7) Loans and finance receivables Loans and finance receivables are summarized as follows (in millions). December 31, 2021 2020 Loans and finance receivables before allowances and discounts $ 22,065 $ 20,436 Allowances for credit losses (765 ) (712 ) Unamortized acquisition discounts and points (549 ) (523 ) $ 20,751 $ 19,201 Loans and finance receivables are principally manufactured home loans, and to a lesser extent, commercial loans and site-built home loans. Reconciliations of the allowance for credit losses on loans and finance receivables for 2021, 2020 and 2019 follow (in millions). 2021 2020 2019 Balance at beginning of year $ 712 $ 167 $ 177 Adoption of ASC 326 — 486 — Provision for credit losses 88 177 125 Charge-offs, net of recoveries (35 ) (118 ) (135 ) Balance at December 31 $ 765 $ 712 $ 167 At December 31, 2021, approximately 99% of manufactured and site-built home loan balances were evaluated collectively for impairment. At December 31, 2021, we considered approximately 97% of the loan balances to be current as to payment status. A summary of performing and non-performing home loans before discounts and allowances by year of loan origination as of December 31, 2021 follows (in millions). Origination Year 2021 2020 2019 2018 2017 Prior Total Performing $ 4,898 $ 3,164 $ 2,238 $ 1,694 $ 1,259 $ 6,842 $ 20,095 Non-performing 4 5 6 7 5 40 67 Total $ 4,902 $ 3,169 $ 2,244 $ 1,701 $ 1,264 $ 6,882 $ 20,162 Notes to Consolidated Financial Statements (Continued) (7) Loans and finance receivables (Continued) We are also party to commercial loan agreements with Seritage Growth Properties (“Seritage”) and Lee Enterprises, Inc, (“Lee”), in which loan balances aggregated $1.9 billion at December 31, 2021 and $2.1 billion at December 31, 2020. The Seritage loan is pursuant to a $2.0 billion term loan facility and the outstanding loan is secured by mortgages on its real estate properties. During the fourth quarter of 2021, the loan agreement with Seritage was amended to allow optional loan prepayments without penalty and on December 31, 2021, Seritage made a loan prepayment of $160 million. The amendments further provide Seritage with the option to extend the maturity of the loan to July 31, 2025, if the outstanding principal has been reduced to $800 million by the original expiration date of July 31, 2023. The loan to Lee matures in 2045 and was made in connection with its acquisition of our newspaper operations and the repayment by Lee of its then outstanding credit facilities. We are the sole lender to each of these entities and each of these loans is current as to payment status.

Other receivables

Other receivables	12 Months Ended
	Dec. 31, 2021
Receivables [Abstract]
Other receivables	(8) Other receivables Other receivables are comprised of the following (in millions). December 31, 2021 December 31, 2020 Insurance and other: Insurance premiums receivable $ 15,050 $ 14,025 Reinsurance recoverables 4,900 4,805 Trade receivables 12,971 11,521 Other 3,146 2,637 Allowances for credit losses (679 ) (678 ) $ 35,388 $ 32,310 Railroad, utilities and energy: Trade receivables $ 3,678 $ 3,235 Other 650 438 Allowances for credit losses (151 ) (131 ) $ 4,177 $ 3,542 Provisions for credit losses with respect to receivables summarized above were $441 million in 2021, $564 million in 2020 and $363 million in 2019. Charge-offs, net of recoveries, were $420 million in 2021, $401 million in 2020 and $350 million in 2019.

Inventories

Inventories	12 Months Ended
	Dec. 31, 2021
Inventory Disclosure [Abstract]
Inventories	(9) Inventories Inventories are comprised of the following (in millions). December 31, 2021 2020 Raw materials $ 5,743 $ 4,821 Work in process and other 3,192 2,541 Finished manufactured goods 4,530 4,412 Goods acquired for resale 7,489 7,434 $ 20,954 $ 19,208

Property, plant and equipment i

Property, plant and equipment including equipment held for lease	12 Months Ended
	Dec. 31, 2021
Property, plant and equipment including equipment held for lease	(10) Property, plant and equipment A summary of property, plant and equipment of our insurance and other businesses follows (in millions). December 31, 2021 2020 Land, buildings and improvements $ 14,070 $ 13,799 Machinery and equipment 26,063 25,488 Furniture, fixtures and other 4,640 4,530 44,773 43,817 Accumulated depreciation (23,939 ) (22,617 ) $ 20,834 $ 21,200 Notes to Consolidated Financial Statements (Continued) (10) Property, plant and equipment (Continued) 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. December 31, 2021 2020 Railroad: Land, track structure and other roadway $ 65,843 $ 63,824 Locomotives, freight cars and other equipment 13,822 13,523 Construction in progress 1,027 916 80,692 78,263 Accumulated depreciation (14,978 ) (13,175 ) 65,714 65,088 Utilities and energy: Utility generation, transmission and distribution systems 90,223 86,730 Interstate natural gas pipeline assets 17,423 16,667 Independent power plants and other assets 13,695 12,671 Construction in progress 4,196 3,308 125,537 119,376 Accumulated depreciation (35,721 ) (33,248 ) 89,816 86,128 $ 155,530 $ 151,216 Depreciation expense for each of the three years ending December 31, 2021 is summarized below (in millions). 2021 2020 2019 Insurance and other $ 2,318 $ 2,320 $ 2,269 Railroad, utilities and energy 5,990 5,799 5,297 $ 8,308 $ 8,119 $ 7,566
Equipment held for lease [Member]
Property, plant and equipment including equipment held for lease	(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). December 31, 2021 2020 Railcars $ 9,448 $ 9,402 Aircraft 9,234 8,204 Other 5,053 4,868 23,735 22,474 Accumulated depreciation (8,817 ) (7,873 ) $ 14,918 $ 14,601 Depreciation expense for equipment held for lease was $1,158 million in 2021, $1,200 million in 2020 and $1,181 million in 2019. Fixed and variable operating lease revenues for each of the three years ending December 31, 2021 are summarized below (in millions). 2021 2020 2019 Fixed lease revenue $ 4,482 $ 4,262 $ 4,415 Variable lease revenue 1,506 947 1,441 $ 5,988 $ 5,209 $ 5,856 Notes to Consolidated Financial Statements (Continued) (11) Equipment held for lease (Continued) A summary of future operating lease receipts as of December 31, 2021 follows (in millions). 2022 2023 2024 2025 2026 Thereafter Total $ 2,922 $ 2,233 $ 1,623 $ 1,009 $ 536 $ 392 $ 8,715

Leases

Leases	12 Months Ended
	Dec. 31, 2021
Leases [Abstract]
Leases	(12) Leases We are party to contracts where we lease property from others under contracts classified as operating leases. We primarily lease office and operating facilities, locomotives, freight cars, energy generation facilities and transmission assets. The weighted average remaining term of our operating leases was approximately 7.2 years at December 31, 2021 and 7.3 years at December 31, 2020. Operating lease right-of-use assets are included in other assets and were $5,091 million at December 31, 2021 and $5,579 million at December 31, 2020. Our lease liabilities are included in accounts payable, accruals and other liabilities and were $4,991 million at December 31, 2021 and $5,469 million at December 31, 2020. The weighted average discount rate used to measure lease liabilities was approximately 3.5% at December 31, 2021 and 3.6% at December 31, 2020. A summary of our remaining future operating lease payments reconciled to lease liabilities as of December 31, 2021 and December 31, 2020 follows (in millions). Year 1 Year 2 Year 3 Year 4 Year 5 Thereafter Total lease payments Amount representing interest Lease liabilities December 31: 2021 $ 1,238 $ 1,038 $ 835 $ 631 $ 418 $ 1,571 $ 5,731 $ (740 ) $ 4,991 2020 1,342 1,111 905 725 544 1,691 6,318 (849 ) 5,469 Components of operating lease costs for the three years ending December 31, 2021, by type, are summarized in the following table (in millions). 2021 2020 2019 Operating lease cost $ 1,426 $ 1,413 $ 1,459 Short-term lease cost 154 145 178 Variable lease cost 223 228 276 Sublease income (10 ) (10 ) (24 ) Total lease cost $ 1,793 $ 1,776 $ 1,889

Goodwill and other intangible a

Goodwill and other intangible assets	12 Months Ended
	Dec. 31, 2021
Goodwill And Intangible Assets Disclosure [Abstract]
Goodwill and other intangible assets	(13) Goodwill Reconciliations of the changes in the carrying value of goodwill during 2021 and 2020 follow (in millions). December 31, 2021 2020 Balance at beginning of year $ 73,734 $ 81,882 Business acquisitions 353 1,758 Impairment charges — (10,033 ) Other, including foreign currency translation (212 ) 127 Balance at end of year* $ 73,875 $ 73,734 * Net of accumulated goodwill impairments of During 2020, we reevaluated goodwill and indefinite-lived intangible assets of certain of our reporting units for impairment due to the disruptions arising from the COVID-19 pandemic, which we believed most significantly affected the air travel, commercial aerospace and supporting industries. We recorded goodwill impairment charges of approximately $10 billion and indefinite-lived intangible asset impairment charges of $638 million in the second quarter of 2020. Approximately $10 billion of these charges pertained to Precision Castparts Corp. (“PCC”), one of the largest businesses within Berkshire’s manufacturing segment. The carrying values of PCC-related goodwill and indefinite-lived intangible assets prior to the impairment charges were approximately $31 billion. The impairment charges were determined based on discounted cash flow methods and reflected our assessments of the risks and uncertainties associated with the aerospace industry. Significant judgment is required in estimating the fair value of a reporting unit and in performing impairment tests. Due to the inherent uncertainty in forecasting future cash flows and earnings, actual results in the future may vary significantly from the forecasts. Notes to Consolidated Financial Statements (Continued) (13) Goodwill and other intangible assets (Continued) The gross carrying amounts and related accumulated amortization of other intangible assets are summarized as follows (in millions). December 31, 2021 December 31, 2020 Gross carrying amount Accumulated amortization Net carrying value Gross carrying amount Accumulated amortization Net carrying value Insurance and other: Customer relationships $ 27,335 $ 6,450 $ 20,885 $ 27,374 $ 5,756 $ 21,618 Trademarks and trade names 5,176 802 4,374 5,206 779 4,427 Patents and technology 4,763 3,484 1,279 4,766 3,313 1,453 Other 3,390 1,442 1,948 3,339 1,375 1,964 $ 40,664 $ 12,178 $ 28,486 $ 40,685 $ 11,223 $ 29,462 Railroad, utilities and energy: Customer relationships $ 678 $ 396 $ 282 $ 678 $ 361 $ 317 Trademarks, trade names and other 1,015 146 869 1,003 98 905 $ 1,693 $ 542 $ 1,151 $ 1,681 $ 459 $ 1,222 Intangible asset amortization expense was $1,252 million in 2021, $1,277 million in 2020 and $1,317 million in 2019. Estimated amortization expense over the next five years is as follows (in millions): 2022 – $1,189; 2023 – $1,120; 2024 – $1,023; 2025 – $939 and 2026 – $846. Intangible assets with indefinite lives were $18.5 billion as of December 31, 2021 and $18.3 billion as of December 31, 2020 and primarily related to certain customer relationships and trademarks and trade names.

Supplemental cash flow informat

Supplemental cash flow information	12 Months Ended
	Dec. 31, 2021
Supplemental Cash Flow Elements [Abstract]
Supplemental cash flow information	( 14 ) Supplemental cash flow information A summary of supplemental cash flow information for each of the three years ending December 31, 2021 is presented in the following table (in millions). 2021 2020 2019 Cash paid during the year for: Income taxes $ 5,412 $ 5,001 $ 5,415 Interest: Insurance and other 1,227 1,001 1,011 Railroad, utilities and energy 3,162 3,006 2,879 Non-cash investing and financing activities: Liabilities assumed in connection with business acquisitions 102 6,981 766 Operating lease liabilities arising from obtaining right-of-use assets 687 729 782

Dividend restrictions - Insuran

Dividend restrictions - Insurance subsidiaries	12 Months Ended
	Dec. 31, 2021
Equity [Abstract]
Dividend restrictions - Insurance subsidiaries	( 15 ) Dividend restrictions – Insurance subsidiaries Payments of dividends by our insurance subsidiaries are restricted by insurance statutes and regulations. Without prior regulatory approval, our principal insurance subsidiaries may declare up to approximately $30 billion as ordinary dividends during 2022. Investments in fixed maturity and equity securities and short-term investments on deposit with U.S. state insurance authorities in accordance with state insurance regulations were approximately $6.4 billion at December 31, 2021 and $5.5 billion at December 31, 2020. Combined shareholders’ equity of U.S. based insurance subsidiaries determined pursuant to statutory accounting rules (Surplus as Regards Policyholders) was approximately $301 billion at December 31, 2021 and $237 billion at December 31, 2020. Statutory surplus differs from the corresponding amount based on GAAP, due to differences in accounting for certain assets and liabilities. For instance, deferred charges reinsurance assumed, deferred policy acquisition costs, unrealized gains on certain investments and related deferred income taxes are recognized for GAAP but not for statutory reporting purposes. In addition, the carrying values of certain assets, such as goodwill and non-insurance entities owned by our insurance subsidiaries, are not fully recognized for statutory reporting purposes.

Unpaid losses and loss adjustme

Unpaid losses and loss adjustment expenses	12 Months Ended
	Dec. 31, 2021
Insurance [Abstract]
Unpaid losses and loss adjustment expenses	Notes to Consolidated Financial Statements (Continued) (1 6 ) Unpaid losses and loss adjustment expenses Our liabilities for unpaid losses and loss adjustment expenses (also referred to as “claim liabilities”) under property and casualty insurance and reinsurance contracts are based upon estimates of the ultimate claim costs associated with claim occurrences as of the balance sheet date and include estimates for incurred-but-not-reported (“IBNR”) claims. A reconciliation of the changes in claim liabilities, excluding liabilities under retroactive reinsurance contracts (see Note 17), for each of the three years ending December 31, 2021 is as follows (in millions). 2021 2020 2019 Balances at beginning of year: Gross liabilities $ 79,854 $ 73,019 $ 68,458 Reinsurance recoverable on unpaid losses (2,912 ) (2,855 ) (3,060 ) Net liabilities 76,942 70,164 65,398 Incurred losses and loss adjustment expenses: Current accident year 52,099 43,400 43,335 Prior accident years (3,116 ) (356 ) (752 ) Total 48,983 43,044 42,583 Paid losses and loss adjustment expenses: Current accident year (22,897 ) (17,884 ) (19,482 ) Prior accident years (18,904 ) (18,862 ) (17,642 ) Total (41,801 ) (36,746 ) (37,124 ) Foreign currency effect (420 ) 480 (23 ) Business acquisition (disposition) — — (670 ) Balances at December 31: Net liabilities 83,704 76,942 70,164 Reinsurance recoverable on unpaid losses 2,960 2,912 2,855 Gross liabilities $ 86,664 $ 79,854 $ 73,019 Incurred losses and loss adjustment expenses shown in the preceding table were recorded in earnings and related to insured events occurring in the current year (“current accident year”) and events occurring in all prior years (“prior accident years”). Incurred and paid losses and loss adjustment expenses are net of reinsurance recoveries. Current accident year incurred losses included approximately $2.9 billion in 2021, $950 million in 2020 and $1.0 billion in 2019 from significant catastrophe events (losses in excess of $100 million per event) occurring in the respective year. Current accident year incurred losses from private passenger auto insurance also increased significantly in 2021 as compared to 2020, primarily due to increased claims frequencies and severities. In 2020, current accident year incurred losses reflected low private passenger auto claims frequencies and increased loss commercial insurance and reinsurance business attributable to the COVID-19 pandemic. We recorded net reductions of estimated ultimate liabilities for prior accident years of $3.1 billion in 2021, $356 million in 2020 and $752 million in 2019, which produced corresponding reductions in incurred losses and loss adjustment expenses in those periods. These reductions, as percentages of the net liabilities at the beginning of each year, were 4.0% in 2021, 0.5% in 2020 and 1.1% in 2019. Estimated ultimate liabilities for prior accident years from primary insurance were reduced by $2.4 billion in 2021, $518 million in 2020 and $457 million in 2019. The reductions in 2021 and 2020 derived primarily from private passenger auto and medical professional liability claims. In both 2021 and 2020, we also lowered estimated ultimate liabilities for prior accident years with respect to workers’ compensation claims, which were largely offset by increases in ultimate liabilities for other casualty claims. The decrease in incurred losses for prior accident years in 2019 reflected reductions in medical professional liability and workers’ compensation estimates partially offset by higher other casualty estimates. Estimated ultimate liabilities for prior accident years related to property and casualty reinsurance decreased $718 million in 2021, increased $162 million in 2020 and decreased $295 million in 2019. The increase in 2020 included increased claims estimates for legacy casualty exposures. Notes to Consolidated Financial Statements (Continued) (1 6 ) Unpaid losses and loss adjustment expenses (Continued) Estimated net claim liabilities for environmental, asbestos and other latent injury exposures were approximately $2.1 billion at December 31, 2021 and 2020. These liabilities are subject to change due to changes in the legal and regulatory environment. We are unable to reliably estimate additional losses or a range of losses that are reasonably possible for these claims. Disaggregated information concerning our claims liabilities is provided below and in the pages that follow. The effects of businesses acquired or disposed during the year are reflected in the data presented on a retrospective basis. A reconciliation of the disaggregated net unpaid losses and allocated loss adjustment expenses (the latter referred to as “ALAE”) of GEICO, Berkshire Hathaway Primary Group (“BH Primary”) and Berkshire Hathaway Reinsurance Group (“BHRG”) to our consolidated unpaid losses and loss adjustment expenses as of December 31, 2021 follows (in millions). GEICO Physical Damage GEICO Auto Liability BH Primary Medical Professional Liability BH Primary Workers’ Compensation and Other Casualty BHRG Property BHRG Casualty Total Unpaid losses and ALAE, net $ 729 $ 19,768 $ 8,506 $ 13,579 $ 13,119 $ 23,611 $ 79,312 Reinsurance recoverable 11 1,085 28 639 181 892 2,836 Unpaid unallocated loss adjustment expenses 2,448 Other unpaid losses and loss adjustment expenses 2,068 Unpaid losses and loss adjustment expenses $ 86,664 GEICO GEICO’s claim liabilities predominantly relate to various types of private passenger auto liability and physical damage claims. For such claims, we establish and evaluate unpaid claim liabilities using standard actuarial loss development methods and techniques. The actuarial methods utilize historical claims data, adjusted when deemed appropriate to reflect perceived changes in loss patterns. Claim liabilities include average, case, case development and IBNR estimates. We establish average liabilities based on expected severities for newly reported physical damage and liability claims prior to establishing individual case reserves when insufficient time or information is available for specific claim estimates and for large volumes of minor physical damage claims that once reported are quickly settled. We establish case loss estimates for liability claims, including estimates for loss adjustment expenses, as the facts and merits of the claim are evaluated. Claim estimates for liability coverages normally reflect greater uncertainty than physical damage coverages, primarily due to the longer claim-tails, the greater chance of litigation and the time needed to evaluate facts at the time the case estimate is first established. The “claim-tail” is the period between the claim occurrence date and claim settlement or payment date. Consequently, we establish additional case development liabilities, which are usually percentages of the case liabilities. For unreported claims, IBNR liabilities are estimated by projecting the ultimate number of claims expected (reported and unreported) for each significant coverage and deducting reported claims to produce estimated unreported claims. The product of the average cost per unreported claim and the number of unreported claims produces the IBNR liability estimate. We may record supplemental IBNR liabilities in certain situations when actuarial techniques are difficult to apply. Notes to Consolidated Financial Statements (Continued) (1 6 ) Unpaid losses and loss adjustment expenses (Continued) GEICO’s net incurred and paid auto physical damage and liability losses and ALAE are summarized by accident year below. IBNR and case development liabilities are as of December 31, 2021. Claim counts are established when accidents that may result in a liability are reported and are based on policy coverage. Each claim event may generate claims under multiple coverages, and thus may result in multiple counts. The “Cumulative Number of Reported Claims” includes the combined number of reported claims for all auto policy coverages. Dollars are in millions. Physical Damage Incurred Losses and ALAE through December 31, Cumulative Number of Accident Year 2020* 2021 IBNR and Case Development Liabilities Reported Claims (in thousands) 2020 $ 8,603 $ 8,396 $ 64 7,935 2021 12,135 420 8,967 Incurred losses and ALAE $ 20,531 Cumulative Paid Losses and ALAE through December 31, Accident Year 2020* 2021 2020 $ 8,118 $ 8,385 2021 11,427 Paid losses and ALAE 19,812 Net unpaid losses and ALAE for 2020 – 2021 accident years 719 Net unpaid losses and ALAE for accident years before 2020 10 Net unpaid losses and ALAE $ 729 Auto Liability Incurred Losses and ALAE through December 31, Cumulative Number of Accident Year 2017* 2018* 2019* 2020* 2021 IBNR and Case Development Liabilities Reported Claims (in thousands) 2017 $ 14,095 $ 13,864 $ 13,888 $ 13,824 $ 13,777 $ 232 2,646 2018 15,383 15,226 14,985 14,838 495 2,713 2019 16,901 16,678 16,191 1,202 2,778 2020 14,637 14,024 2,564 2,087 2021 17,481 5,541 2,216 Incurred losses and ALAE $ 76,311 Cumulative Paid Losses and ALAE through December 31, Accident Year 2017* 2018* 2019* 2020* 2021 2017 $ 5,806 $ 9,944 $ 11,799 $ 12,729 $ 13,260 2018 6,218 10,772 12,658 13,757 2019 6,742 11,671 13,851 2020 5,395 9,839 2021 6,450 Paid losses and ALAE 57,157 Net unpaid losses and ALAE for 2017 – 2021 accident years 19,154 Net unpaid losses and ALAE for accident years before 2017 614 Net unpaid losses and ALAE $ 19,768 * Unaudited required supplemental information Notes to Consolidated Financial Statements (Continued) (1 6 ) Unpaid losses and loss adjustment expenses (Continued) BH Primary BH Primary’s liabilities for unpaid losses and loss adjustment expenses primarily derive from medical professional liability and workers’ compensation and other casualty insurance, which includes commercial auto and general liability insurance. Net incurred and paid losses and ALAE are summarized by accident year in the following tables, disaggregated by medical professional liability coverages and workers’ compensation and other casualty coverages. IBNR and case development liabilities are as of December 31, 2021. The cumulative number of reported claims reflects the number of individual claimants and includes claims that ultimately resulted in no liability or payment. Dollars are in millions. Medical Professional Liability We estimate the ultimate expected incurred losses and loss adjustment expenses for medical professional claim liabilities using a variety of commonly accepted actuarial methodologies, such as the paid and incurred development method and Bornhuetter-Ferguson based methods, as well as other techniques that consider insured loss exposures and historical and expected loss trends, among other factors. These methodologies produce loss estimates from which we determine our best estimate. In addition, we study developments in older accident years and adjust initial loss estimates to reflect recent developments based upon claim age, coverage and litigation experience. Incurred Losses and ALAE through December 31, Cumulative Number of Accident Year 2012* 2013* 2014* 2015* 2016* 2017* 2018* 2019* 2020* 2021 IBNR and Case Development Liabilities Reported Claims (in thousands) 2012 $ 1,336 $ 1,306 $ 1,277 $ 1,223 $ 1,168 $ 1,078 $ 1,035 $ 998 $ 988 $ 971 $ 51 11 2013 1,328 1,296 1,261 1,195 1,127 1,086 1,019 985 978 62 11 2014 1,370 1,375 1,305 1,246 1,218 1,127 1,061 1,033 108 11 2015 1,374 1,342 1,269 1,290 1,218 1,157 1,093 136 12 2016 1,392 1,416 1,414 1,394 1,341 1,288 213 15 2017 1,466 1,499 1,495 1,474 1,382 328 21 2018 1,602 1,650 1,659 1,580 495 23 2019 1,670 1,691 1,663 869 20 2020 1,704 1,751 1,319 27 2021 1,852 1,672 15 Incurred losses and ALAE $ 13,591 Cumulative Paid Losses and ALAE through December 31, Accident Year 2012* 2013* 2014* 2015* 2016* 2017* 2018* 2019* 2020* 2021 2012 $ 15 $ 93 $ 218 $ 377 $ 522 $ 642 $ 725 $ 789 $ 830 $ 848 2013 15 90 219 368 518 635 743 793 821 2014 21 106 238 396 540 671 752 788 2015 23 108 218 382 543 663 719 2016 22 115 274 461 620 712 2017 27 128 300 457 582 2018 35 166 367 543 2019 39 160 314 2020 34 148 2021 36 Paid losses and ALAE 5,511 Net unpaid losses and ALAE for 2012 – 2021 accident years 8,080 Net unpaid losses and ALAE for accident years before 2012 426 Net unpaid losses and ALAE $ 8,506 * Unaudited required supplemental information Notes to Consolidated Financial Statements (Continued) (1 6 ) Unpaid losses and loss adjustment expenses (Continued) Workers’ Compensation and Other Casualty We periodically evaluate ultimate loss and loss adjustment expense estimates for the workers’ compensation and other casualty claims using a combination of commonly accepted actuarial methodologies such as the Bornhuetter-Ferguson and chain-ladder approaches using paid and incurred loss data. Paid and incurred loss data is segregated and analyzed by state due to the different state regulatory frameworks that may impact certain factors, including the duration and amount of loss payments. We also separately study the various components of liabilities, such as employee lost wages, medical expenses and the costs of claims investigations and administration. We establish case liabilities for reported claims based upon the facts and circumstances of the claim. The excess of the ultimate projected losses, including the expected development of case estimates, and the case-basis liabilities is included in IBNR liabilities. Incurred Losses and ALAE through December 31, Cumulative Number of Accident Year 2012* 2013* 2014* 2015* 2016* 2017* 2018* 2019* 2020* 2021 IBNR and Case Development Liabilities Reported Claims (in thousands) 2012 $ 873 $ 850 $ 837 $ 791 $ 780 $ 762 $ 750 $ 736 $ 718 $ 709 $ 39 53 2013 1,258 1,228 1,178 1,127 1,096 1,072 1,050 1,028 1,008 96 67 2014 1,743 1,638 1,614 1,548 1,482 1,497 1,477 1,460 163 90 2015 2,169 2,127 2,042 2,014 2,025 1,997 2,006 242 111 2016 2,511 2,422 2,359 2,325 2,365 2,370 396 115 2017 3,044 2,907 2,842 2,843 2,852 503 139 2018 3,544 3,412 3,480 3,536 908 160 2019 4,074 4,102 4,175 1,278 173 2020 4,421 4,278 2,089 141 2021 5,197 3,545 218 Incurred losses and ALAE $ 27,591 Cumulative Paid Losses and ALAE through December 31, Accident Year 2012* 2013* 2014* 2015* 2016* 2017* 2018* 2019* 2020* 2021 2012 $ 116 $ 299 $ 414 $ 501 $ 560 $ 592 $ 611 $ 626 $ 634 $ 640 2013 177 422 609 725 793 835 858 874 884 2014 239 557 800 1,007 1,111 1,176 1,214 1,245 2015 289 700 1,017 1,289 1,488 1,570 1,648 2016 329 775 1,148 1,461 1,661 1,778 2017 441 1,003 1,434 1,771 1,956 2018 538 1,198 1,683 2,028 2019 682 1,478 2,022 2020 695 1,391 2021 833 Paid losses and ALAE 14,425 Net unpaid losses and ALAE for 2012 – 2021 accident years 13,166 Net unpaid losses and ALAE for accident years before 2012 413 Net unpaid losses and ALAE $ 13,579 * Unaudited required supplemental information BHRG We use a variety of methodologies to establish BHRG’s estimates for property and casualty claims liabilities. These methodologies include paid and incurred loss development techniques, incurred and paid loss Bornhuetter-Ferguson techniques and frequency and severity techniques, as well as ground-up techniques when appropriate. Our claims liabilities are principally a function of reported losses from ceding companies, case development and IBNR liability estimates. Case loss estimates are reported under our contracts either individually or in bulk as provided under the terms of the contracts. We may independently evaluate case losses reported by the ceding company, and if deemed appropriate, we may establish case liabilities based on our estimates. Notes to Consolidated Financial Statements (Continued) (1 6 ) Unpaid losses and loss adjustment expenses (Continued) Estimated IBNR liabilities are affected by expected case loss emergence patterns and expected loss ratios, which are evaluated as groups of contracts with similar exposures or on a contract-by-contract basis. Estimated case and IBNR liabilities for major catastrophe events are generally based on a per-contract assessment of the ultimate cost associated with the individual loss event. Claim count data is not provided consistently by ceding companies under our contracts or is otherwise considered unreliable. Net incurred and paid losses and ALAE of BHRG are disaggregated based on losses that are expected to have shorter claim-tails (property) and losses expected to have longer claim-tails (casualty). Under certain contracts, the coverage can apply to multiple lines of business written by the ceding company, whether property, casualty or combined, and the ceding company may not report loss data by such lines consistently, if at all. In those instances, we allocated losses to property and casualty coverages based on internal estimates. BHRG’s disaggregated incurred and paid losses and ALAE are summarized by accident year. IBNR and case development liabilities are as of December 31, 2021. Dollars are in millions. Property Incurred Losses and ALAE through December 31, Accident Year 2012* 2013* 2014* 2015* 2016* 2017* 2018* 2019* 2020* 2021 IBNR and Case Development Liabilities 2012 $ 3,129 $ 2,822 $ 2,621 $ 2,382 $ 2,330 $ 2,327 $ 2,309 $ 2,294 $ 2,285 $ 2,305 $ 31 2013 3,198 3,035 2,690 2,600 2,579 2,520 2,469 2,455 2,453 29 2014 2,619 2,408 2,297 2,154 2,100 2,028 1,999 1,996 33 2015 3,256 3,103 2,546 2,950 2,948 2,971 2,975 154 2016 3,261 3,890 3,616 3,585 3,589 3,578 112 2017 5,253 4,953 4,806 4,698 4,631 141 2018 4,375 4,467 4,344 4,227 461 2019 4,065 4,234 3,992 541 2020 5,795 6,048 1,504 2021 6,669 3,405 Incurred losses and ALAE $ 38,874 Cumulative Paid Losses and ALAE through December 31, Accident Year 2012* 2013* 2014* 2015* 2016* 2017* 2018* 2019* 2020* 2021 2012 $ 259 $ 1,218 $ 1,796 $ 1,934 $ 2,022 $ 2,097 $ 2,117 $ 2,162 $ 2,180 $ 2,201 2013 515 1,424 1,863 2,060 2,180 2,260 2,300 2,328 2,352 2014 465 1,234 1,555 1,693 1,758 1,808 1,838 1,860 2015 577 1,596 1,946 2,141 2,245 2,427 2,510 2016 705 1,794 2,186 2,647 2,899 3,083 2017 1,025 2,712 3,633 3,944 4,163 2018 907 2,310 2,831 3,061 2019 748 2,247 2,830 2020 956 2,882 2021 1,214 Paid losses and ALAE 26,156 Net unpaid losses and ALAE for 2012 – 2021 accident years 12,718 Net unpaid losses and ALAE for accident years before 2012 401 Net unpaid losses and ALAE $ 13,119 * Unaudited required supplemental information Notes to Consolidated Financial Statements (Continued) (1 6 ) Unpaid losses and loss adjustment expenses (Continued) Casualty Incurred Losses and ALAE through December 31, Accident Year 2012* 2013* 2014* 2015* 2016* 2017* 2018* 2019* 2020* 2021 IBNR and Case Development Liabilities 2012 $ 2,792 $ 2,974 $ 2,808 $ 2,871 $ 2,799 $ 2,686 $ 2,619 $ 2,562 $ 2,556 $ 2,557 $ 372 2013 2,132 2,268 2,298 2,141 2,086 2,032 1,937 1,865 1,837 331 2014 1,872 2,069 2,038 2,001 1,915 1,952 1,942 1,847 431 2015 1,877 2,082 2,109 2,008 1,882 1,844 1,817 395 2016 1,906 2,115 2,023 1,980 1,900 1,843 451 2017 2,193 2,685 2,563 2,470 2,383 582 2018 2,924 3,559 3,482 3,340 904 2019 3,429 3,901 3,780 1,521 2020 3,861 3,987 2,147 2021 3,744 2,584 Incurred losses and ALAE $ 27,135 Cumulative Paid Losses and ALAE through December 31, Accident Year 2012* 2013* 2014* 2015* 2016* 2017* 2018* 2019* 2020* 2021 2012 $ 308 $ 747 $ 1,139 $ 1,368 $ 1,525 $ 1,650 $ 1,750 $ 1,810 $ 1,868 $ 1,906 2013 290 519 805 933 1,037 1,139 1,199 1,256 1,290 2014 149 477 642 752 874 959 1,103 1,147 2015 196 489 713 833 924 1,014 1,088 2016 253 555 732 862 960 1,043 2017 230 564 819 1,269 1,376 2018 265 867 1,639 1,909 2019 353 896 1,176 2020 404 970 2021 307 Paid losses and ALAE 12,212 Net unpaid losses and ALAE for 2012 – 2021 accident years 14,923 Net unpaid losses and ALAE for accident years before 2012 8,688 Net unpaid losses and ALAE $ 23,611 * Unaudited required supplemental information Required supplemental unaudited average historical claims duration information based on the net losses and ALAE incurred and paid accident year data in the preceding tables follows. The percentages show the average portions of net losses and ALAE paid by each succeeding year, with year 1 representing the current accident year. Average Annual Percentage Payout of Incurred Losses by Age, Net of Reinsurance In Year 1 2 3 4 5 6 7 8 9 10 GEICO Physical Damage 97% 3% GEICO Auto Liability 41% 30% 13% 8% 4% BH Primary Medical Professional Liability 2% 8% 12% 14% 13% 11% 8% 5% 4% 2% BH Primary Workers’ Compensation and Other Casualty 16% 21% 16% 12% 8% 4% 3% 2% 1% 1% BHRG Property 19% 36% 16% 8% 5% 4% 2% 1% 1% 1% BHRG Casualty 11% 16% 13% 9% 6% 5% 5% 3% 2% 2%

Retroactive reinsurance contrac

Retroactive reinsurance contracts	12 Months Ended
	Dec. 31, 2021
Insurance [Abstract]
Retroactive reinsurance contracts	Notes to Consolidated Financial Statements (Continued) (1 7 ) Retroactive 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, when applicable, after a contractual retention amount has been reached. Reconciliations of the changes in estimated liabilities for retroactive reinsurance unpaid losses and loss adjustment expenses (“claim liabilities”) and related deferred charge reinsurance assumed assets for each of the three years ended December 31, 2021 follow (in millions). 2021 2020 2019 Unpaid losses and loss adjustment expenses Deferred charges - retroactive reinsurance Unpaid losses and loss adjustment expenses Deferred charges - retroactive reinsurance Unpaid losses and loss adjustment expenses Deferred charges - retroactive reinsurance Balances at beginning of year $ 40,966 $ (12,441 ) $ 42,441 $ (13,747 ) $ 41,834 $ (14,104 ) Incurred losses and loss adjustment expenses: Current year contracts 153 (17 ) — — 1,138 (453 ) Prior years’ contracts (974 ) 1,819 (399 ) 1,306 378 810 Total (821 ) 1,802 (399 ) 1,306 1,516 357 Paid losses and loss adjustment expenses (1,889 ) — (1,076 ) — (909 ) — Balances at December 31 $ 38,256 $ (10,639 ) $ 40,966 $ (12,441 ) $ 42,441 $ (13,747 ) Incurred losses and loss adjustment expenses, net of deferred charges $ 981 $ 907 $ 1,873 In the preceding table, classifications of incurred losses and loss adjustment expenses are based on the inception dates of the contracts, which reflect when our exposures to losses began. We do not believe that analysis of losses incurred and paid by accident year of the underlying event is relevant or meaningful given that our exposure to losses incepts when the contract incepts. Further, we believe the classifications of reported claims and case development liabilities have little or no practical analytical value. Currently, our largest retroactive reinsurance contract is between our subsidiary, National Indemnity Company, and certain subsidiaries of American International Group, Inc. (collectively, “AIG”). Our estimated unpaid claim liabilities with regard to the AIG contract were approximately $15.8 billion at December 31, 2021 and $17.7 billion at December 31, 2020. Claim payments under this contract commenced in 2021 and were $1.2 billion during 2021. Deferred charges related to the AIG contract were approximately $4.5 billion at December 31, 2021 and $5.4 billion at December 31, 2020. Incurred losses and loss adjustment expenses related to contracts written in prior years were $845 million in 2021, $907 million in 2020 and $1,188 million in 2019, which included recurring amortization of deferred charges and the effect of changes in the timing and amount of expected future loss payments. In establishing retroactive reinsurance claim liabilities, we analyze historical aggregate loss payment patterns and project losses into the future under various probability-weighted scenarios. We expect the claim-tail to be very long for many contracts, with some lasting several decades. We monitor claim payment activity and review ceding company reports and other information concerning the underlying losses. We reassess and revise the expected timing and amounts of ultimate losses periodically or when significant events are revealed through our monitoring and review processes. Estimated claim liabilities for retroactive reinsurance included estimates for environmental, asbestos and other latent injury exposures of approximately $12.3 billion at December 31, 2021 and $12.5 billion at December 31, 2020. Retroactive reinsurance contracts are generally subject to aggregate policy limits and thus, our exposure to such claims under these contracts is likewise limited. We monitor evolving case law and its effect on environmental and other latent injury claims. Changing laws or government regulations, newly identified toxins, newly reported claims, new theories of liability, new contract interpretations and other factors could result in increases in these liabilities, which could be material to our results of operations. We are unable to reliably estimate the amount of additional net loss or the range of net loss that is reasonably possible.

Notes payable and other borrowi

Notes payable and other borrowings	12 Months Ended
	Dec. 31, 2021
Debt Disclosure [Abstract]
Notes payable and other borrowings	(1 8 ) Notes payable and other borrowings Notes payable and other borrowings are summarized below (in millions). The weighted average interest rates and maturity date ranges shown in the following tables are based on borrowings as of December 31, 2021. Weighted Average December 31, Interest Rate 2021 2020 Insurance and other: Berkshire Hathaway Inc. (“Berkshire”): U.S. Dollar denominated due 2022-2047 3.3 % $ 6,820 $ 8,308 Euro denominated due 2023-2041 1.0 % 7,792 8,326 Japanese Yen denominated due 2023-2060 0.6 % 6,797 6,031 Berkshire Hathaway Finance Corporation (“BHFC”): U.S. Dollar denominated due 2022-2051 3.6 % 10,758 10,766 Great Britain Pound denominated due 2039-2059 2.5 % 2,325 2,347 Other subsidiary borrowings due 2022-2045 4.0 % 4,438 4,682 Short-term subsidiary borrowings 2.9 % 342 1,062 $ 39,272 $ 41,522 During 2021, Berkshire repaid €550 million and $1.5 billion of maturing senior notes and issued €600 million of 0.5% senior notes due in 2041 and ¥160 billion (approximately $1.5 billion) of senior notes with maturity dates ranging from 2026 to 2041 and a weighted average interest rate of 0.5%. In January 2022, Berkshire repaid $600 million of maturing debt and issued ¥128.5 billion (approximately $1.1 billion) of senior notes with maturity dates ranging from 2027 to 2052 and a weighted average interest rate of 0.5%. 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. BHFC borrowings are fully and unconditionally guaranteed by Berkshire. In 2021, BHFC repaid $750 million of maturing senior notes and issued $750 million of 2.5% senior notes due in 2051. The carrying values of Berkshire and BHFC non-U.S. Dollar denominated senior notes (€6.9 billion, £1.75 billion and ¥785.5 billion par) reflect the applicable exchange rates as of the balance sheet dates. 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 exchange rates resulted in pre-tax gains of $1.3 billion in 2021, pre-tax losses of $1.0 billion in 2020 and pre-tax gains of $192 million in 2019. Berkshire also guarantees debt of other subsidiaries, aggregating approximately $3.8 billion at December 31, 2021. 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 December 31, Interest Rate 2021 2020 Railroad, utilities and energy: Berkshire Hathaway Energy Company (“BHE”) and subsidiaries: BHE senior unsecured debt due 2023-2051 4.3 % $ 13,003 $ 13,447 Subsidiary and other debt due 2022-2064 4.1 % 36,759 36,420 Short-term borrowings 1.4 % 2,009 2,286 Burlington Northern Santa Fe (“BNSF”) and subsidiaries due 2022-2097 4.5 % 23,219 23,220 $ 74,990 $ 75,373 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 2021, BHE and its subsidiaries issued term debt of approximately $2.2 billion with maturity dates ranging from 2028 to 2052 and a weighted average interest rate of 3.2% and repaid $2.5 billion of term debt. Notes to Consolidated Financial Statements (Continued) (1 8 ) Notes payable and other borrowings (Continued) BNSF’s borrowings are primarily senior unsecured debentures. During 2021, BNSF issued $1.55 billion of term debt with maturity dates in 2051 and 2052 and a weighted average interest rate of 3.1% and repaid debt of $1.54 billion. As of December 31, 2021, 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. Our subsidiaries had unused lines of credit and commercial paper capacity to support short-term borrowing programs and provide additional liquidity. Unused lines of credit were approximately $10.4 billion at December 31, 2021, which included approximately $8.7 billion related to BHE and its subsidiaries. Debt principal repayments expected during each of the next five years are as follows (in millions). Amounts in 2022 include short-term borrowings. 2022 2023 2024 2025 2026 Insurance and other $ 1,933 $ 5,879 $ 2,154 $ 2,703 $ 3,422 Railroad, utilities and energy 4,206 4,832 3,991 3,792 2,033 $ 6,139 $ 10,711 $ 6,145 $ 6,495 $ 5,455

Income taxes

Income taxes	12 Months Ended
	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Income taxes	(19) Income taxes The liabilities for income taxes reflected in our Consolidated Balance Sheets are as follows (in millions). December 31, 2021 2020 Currently payable (receivable) $ (482 ) $ (276 ) Deferred 89,679 73,261 Other 1,046 1,113 $ 90,243 $ 74,098 The tax effects of temporary differences that give rise to significant portions of deferred tax assets and deferred tax liabilities are shown below (in millions). December 31, 2021 2020 Deferred tax liabilities: Investments – unrealized appreciation $ 55,437 $ 40,181 Deferred charges reinsurance assumed 2,234 2,613 Property, plant and equipment and equipment held for lease 31,323 30,203 Goodwill and other intangible assets 6,748 6,753 Other 4,094 3,736 99,836 83,486 Deferred tax assets: Unpaid losses and loss adjustment expenses (1,091 ) (1,135 ) Unearned premiums (990 ) (900 ) Accrued liabilities (1,868 ) (2,193 ) Regulatory liabilities (1,349 ) (1,421 ) Other (4,859 ) (4,576 ) (10,157 ) (10,225 ) Net deferred tax liability $ 89,679 $ 73,261 We have not established deferred income taxes on accumulated undistributed earnings of certain foreign subsidiaries, which are expected to be reinvested indefinitely. Repatriation of all accumulated earnings of foreign subsidiaries would be impracticable to the extent that such earnings represent capital to support normal business operations. Generally, no U.S. federal income taxes will be imposed on future distributions of foreign earnings under current law. However, distributions to the U.S. or other foreign jurisdictions could be subject to withholding and other local taxes. Notes to Consolidated Financial Statements (Continued) (19) Income taxes (Continued) Income tax expense reflected in our Consolidated Statements of Earnings for each of the three years ending December 31, 2021 was as follows (in millions). 2021 2020 2019 Federal $ 20,345 $ 10,596 $ 19,069 State (527 ) 1,086 625 Foreign 1,061 758 1,210 $ 20,879 $ 12,440 $ 20,904 Current $ 5,326 $ 5,052 $ 5,818 Deferred 15,553 7,388 15,086 $ 20,879 $ 12,440 $ 20,904 Income tax expense is reconciled to hypothetical amounts computed at the U.S. federal statutory rate for each of the three years ending December 31, 2021 in the table below (in millions). 2021 2020 2019 Earnings before income taxes $ 111,686 $ 55,693 $ 102,696 Hypothetical income tax expense computed at the U.S. federal statutory rate $ 23,454 $ 11,696 $ 21,566 Dividends received deduction and tax-exempt interest (457 ) (448 ) (433 ) State income taxes, less U.S. federal income tax benefit (417 ) 858 494 U.S. income tax credits (1,860 ) (1,519 ) (942 ) Goodwill impairments — 1,977 20 Other differences, net 159 (124 ) 199 $ 20,879 $ 12,440 $ 20,904 Effective income tax rate 18.7 % 22.3 % 20.4 % We file income tax returns in the United States and in state, local and foreign jurisdictions. We have settled income tax liabilities with the U.S. federal taxing authority (“IRS”) for tax years through 2011. The U.S. federal income tax returns from 2012 through 2019 remain open, and tax years 2014 through 2019 are under audit. We are also under audit or subject to audit with respect to income taxes in many state and foreign jurisdictions. It is reasonably possible that certain of these income tax examinations will be settled in 2022. We currently do not believe that the outcome of unresolved issues or claims will be material to our Consolidated Financial Statements. At December 31, 2021 and 2020, net unrecognized tax benefits were $1,046 million and $1,113 million, respectively. Included in the balance at December 31, 2021, were $878 million of tax positions that, if recognized, would impact the effective tax rate. The remaining balance in net unrecognized tax benefits principally relates to tax positions where the ultimate recognition is highly certain but there is uncertainty about the timing of recognition. Because of the impact of deferred income tax accounting, these positions, when recognized, would not affect the annual effective income tax rate. Other differences, net included expense of $60 million in 2020 and $377 million in 2019 for uncertain tax positions related to investments by a subsidiary in certain tax equity investment funds that generated income tax benefits from 2015 through 2018. We concluded it was more likely than not those income tax benefits are not valid. We do not expect any material increases to the estimated amount of unrecognized tax benefits during 2022.

Fair value measurements

Fair value measurements	12 Months Ended
	Dec. 31, 2021
Fair Value Disclosures [Abstract]
Fair value measurements	Notes to Consolidated Financial Statements (Continued) ( 2 0 ) Fair value measurements Our financial assets and liabilities are summarized below as of December 31, 2021 and December 31, 2020, with fair values shown according to the fair value hierarchy (in millions). The carrying values of cash and cash equivalents, U.S. Treasury Bills, other 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) December 31, 2021 Investments in fixed maturity securities: U.S. Treasury, U.S. government corporations and agencies $ 3,303 $ 3,303 $ 3,261 $ 42 $ — Foreign governments 10,994 10,994 10,286 708 — Corporate bonds 1,774 1,774 — 1,774 — Other 363 363 — 363 — Investments in equity securities 350,719 350,719 339,225 8 11,486 Investment in Kraft Heinz common stock 13,112 11,683 11,683 — — Loans and finance receivables 20,751 22,174 — 2,178 19,996 Derivative contract assets (1) 329 329 6 230 93 Derivative contract liabilities: Railroad, utilities and energy (1) 277 277 2 51 224 Equity index put options (1) 99 99 — — 99 Notes payable and other borrowings: Insurance and other 39,272 42,339 — 42,292 47 Railroad, utilities and energy 74,990 87,065 — 87,065 — December 31, 2020 Investments in fixed maturity securities: U.S. Treasury, U.S. government corporations and agencies $ 3,403 $ 3,403 $ 3,358 $ 45 $ — Foreign governments 11,338 11,338 9,259 2,079 — Corporate bonds 5,191 5,191 — 5,191 — Other 478 478 — 478 — Investments in equity securities 281,170 281,170 271,848 38 9,284 Investment in Kraft Heinz common stock 13,336 11,280 11,280 — — Loans and finance receivables 19,201 20,554 — 2,692 17,862 Derivative contract assets (1) 270 270 1 72 197 Derivative contract liabilities: Railroad, utilities and energy (1) 121 121 6 96 19 Equity index put options (1) 1,065 1,065 — — 1,065 Notes payable and other borrowings: Insurance and other 41,522 46,676 — 46,665 11 Railroad, utilities and energy 75,373 92,593 — 92,593 — (1) Notes to Consolidated Financial Statements (Continued) ( 2 0 ) 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 assets and liabilities measured and carried at fair value on a recurring basis with the use of significant unobservable inputs (Level 3) for each of the three years ending December 31, 2021 follow (in millions). Balance at beginning of year Gains (losses) included in earnings Acquisitions, dispositions and settlements Transfers out of Level 3 Balance at December 31, Investments in equity securities: 2021 $ 8,978 $ 1,902 $ 1,100 $ (500 ) $ 11,480 2020 10,405 (1,426 ) — (1 ) 8,978 2019 1 404 10,000 — 10,405 Equity index put option contract liabilities: 2021 $ (1,065 ) $ 966 $ — $ 99 $ — 2020 (968 ) (159 ) 62 — (1,065 ) 2019 (2,452 ) 1,484 — — (968 ) We acquired investments in Occidental Cumulative Perpetual Preferred Stock (“Occidental Preferred”) and Occidental common stock warrants in August 2019 at an aggregate cost of $10 billion. We currently consider the related fair value measurements to contain Level 3 inputs. See Note 4 for information regarding these investments. Quantitative information as of December 31, 2021 for 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 Investments in equity securities: Preferred stock $ 10,864 Discounted cash flow Expected duration 7 years Discount for transferability restrictions and subordination 372 bps Common stock warrants 616 Warrant pricing model Expected duration 7 years Volatility 37% Notes to Consolidated Financial Statements (Continued) ( 2 0 ) Fair value measurements (Continued) Investments in equity securities in the preceding table include our investments in certain preferred and common stock warrants that do not have readily determinable market values as defined under GAAP. These investments are subject to contractual restrictions on transferability and contain provisions that currently prevent us from economically hedging our investments. We applied discounted cash flow techniques in valuing the preferred stock and we made assumptions regarding the expected duration of the investment and the effects of subordination in liquidation. In valuing the common stock warrants, we used a warrant valuation model. While most of the inputs to the model are observable, we made assumptions regarding the expected duration and volatility of the warrants.

Common stock

Common stock	12 Months Ended
	Dec. 31, 2021
Equity [Abstract]
Common stock	(2 1 ) Common stock Changes in Berkshire’s issued, treasury and outstanding common stock during the three years ending December 31, 2021 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 (22,906 ) — (22,906 ) 34,624,869 — 34,624,869 Treasury stock acquired — (4,440 ) (4,440 ) — (17,563,410 ) (17,563,410 ) Balance December 31, 2019 719,307 (17,337 ) 701,970 1,408,183,852 (23,702,319 ) 1,384,481,533 Conversions of Class A common stock to Class B common stock (40,784 ) — (40,784 ) 61,176,000 — 61,176,000 Treasury stock acquired — (17,255 ) (17,255 ) — (95,614,062 ) (95,614,062 ) Balance December 31, 2020 678,523 (34,592 ) 643,931 1,469,359,852 (119,316,381 ) 1,350,043,471 Conversions of Class A common stock to Class B common stock (12,622 ) — (12,622 ) 18,933,000 — 18,933,000 Treasury stock acquired — (14,196 ) (14,196 ) — (78,501,968 ) (78,501,968 ) Balance December 31, 2021 665,901 (48,788 ) 617,113 1,488,292,852 (197,818,349 ) 1,290,474,503 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) (1/10,000) 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) (1/1,500) Berkshire’s common stock repurchase program, as amended, permits 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 Bill holdings below $30 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.

Revenues from contracts with cu

Revenues from contracts with customers	12 Months Ended
	Dec. 31, 2021
Revenue From Contract With Customer [Abstract]
Revenues from contracts with customers	Notes to Consolidated Financial Statements (Continued) (22) Revenues from contracts with customers We recognize revenue 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 each of the three years ended December 31, 2021 (in millions). Other revenues, which are not considered to be revenues from contracts with customers under GAAP, are primarily insurance premiums earned, interest, dividend and other investment income and leasing revenues. 2021 Manufacturing McLane Service and retailing BNSF Berkshire Hathaway Energy Insurance, Corporate and other Total Manufactured products: Industrial and commercial products $ 22,184 $ — $ 159 $ — $ — $ — $ 22,343 Building products 19,604 — — — — — 19,604 Consumer products 18,540 — — — — — 18,540 Grocery and convenience store distribution — 31,245 — — — — 31,245 Food and beverage distribution — 17,332 — — — — 17,332 Auto sales — — 9,966 — — — 9,966 Other retail and wholesale distribution 2,997 — 15,898 — — — 18,895 Service 1,486 751 4,123 23,120 5,583 — 35,063 Electricity and natural gas — — — — 18,264 — 18,264 Total 64,811 49,328 30,146 23,120 23,847 — 191,252 Other revenues 3,766 122 4,601 57 1,096 75,200 84,842 $ 68,577 $ 49,450 $ 34,747 $ 23,177 $ 24,943 $ 75,200 $ 276,094 2020 Manufactured products: Industrial and commercial products $ 20,772 $ — $ 192 $ — $ — $ — $ 20,964 Building products 15,943 — — — — — 15,943 Consumer products 14,757 — — — — — 14,757 Grocery and convenience store distribution — 30,795 — — — — 30,795 Food and beverage distribution — 15,368 — — — — 15,368 Auto sales — — 8,258 — — — 8,258 Other retail and wholesale distribution 2,452 — 12,470 — — — 14,922 Service 1,456 584 3,332 20,693 4,595 — 30,660 Electricity and natural gas — — — — 15,066 — 15,066 Total 55,380 46,747 24,252 20,693 19,661 — 166,733 Other revenues 3,598 93 3,859 57 1,353 69,817 78,777 $ 58,978 $ 46,840 $ 28,111 $ 20,750 $ 21,014 $ 69,817 $ 245,510 2019 Manufactured products: Industrial and commercial products $ 25,311 $ — $ 184 $ — $ — $ — $ 25,495 Building products 15,620 — — — — — 15,620 Consumer products 14,120 — — — — — 14,120 Grocery and convenience store distribution — 33,057 — — — — 33,057 Food and beverage distribution — 16,767 — — — — 16,767 Auto sales — — 8,481 — — — 8,481 Other retail and wholesale distribution 2,299 — 12,213 — — — 14,512 Service 1,642 539 4,062 23,302 4,096 — 33,641 Electricity and natural gas — — — — 14,819 — 14,819 Total 58,992 50,363 24,940 23,302 18,915 — 176,512 Other revenues 3,632 95 4,459 55 1,181 68,682 78,104 $ 62,624 $ 50,458 $ 29,399 $ 23,357 $ 20,096 $ 68,682 $ 254,616 Notes to Consolidated Financial Statements (Continued) (2 2 ) Revenues from contracts with customers (Continued) 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 December 31, 2021 and the timing of when the performance obligations are expected to be satisfied follows (in millions). Less than 12 months Greater than 12 months Total Electricity and natural gas $ 2,607 $ 21,038 $ 23,645 Other sales and service contracts 1,411 2,236 3,647

Pension plans

Pension plans	12 Months Ended
	Dec. 31, 2021
Compensation And Retirement Disclosure [Abstract]
Pension plans	(2 3 ) Pension plans Certain of our subsidiaries sponsor defined benefit pension plans. Benefits under the plans are generally based on years of service and compensation or fixed benefit rates. Plan sponsors may make contributions to the plans to meet regulatory requirements and may also make discretionary contributions. The components of our net periodic pension expense for each of the three years ending December 31, 2021 follow (in millions). 2021 2020 2019 Service cost $ 257 $ 235 $ 224 Interest cost 410 510 618 Expected return on plan assets (1,008 ) (955 ) (936 ) Amortization of actuarial losses and other 203 171 26 Net periodic pension expense $ (138 ) $ (39 ) $ (68 ) The projected benefit obligation (“PBO”) is the actuarial present value of benefits earned based upon service and compensation prior to the valuation date and, if applicable, includes assumptions regarding future compensation levels. Benefit obligations under qualified U.S. defined benefit pension plans are funded through assets held in trusts. Pension obligations under certain non-U.S. plans and non-qualified U.S. plans are unfunded and the aggregate PBOs of such plans were $1.4 billion and $1.6 billion as of December 31, 2021 and 2020, respectively. The cost of certain BHE pension plans are expected to be recoverable through the regulated rate making process. The funded status at year end 2021 and 2020 and reconciliations of the changes in PBOs and plan assets related to BHE’s pension plans and all other pension plans for each of the two years ending December 31, 2021 follow (in millions). 2021 2020 BHE Other Total BHE Other Total Benefit obligations PBO beginning of year $ 5,282 $ 15,147 $ 20,429 $ 4,898 $ 13,808 $ 18,706 Service cost 46 211 257 33 202 235 Interest cost 109 301 410 133 377 510 Benefits paid (214 ) (795 ) (1,009 ) (285 ) (709 ) (994 ) Settlements (185 ) (22 ) (207 ) (63 ) (12 ) (75 ) Actuarial (gains) losses and other (258 ) (830 ) (1,088 ) 566 1,481 2,047 PBO end of year $ 4,780 $ 14,012 $ 18,792 $ 5,282 $ 15,147 $ 20,429 Plan assets Plan assets beginning of year $ 5,158 $ 12,780 $ 17,938 $ 4,808 $ 11,688 $ 16,496 Employer contributions 41 124 165 69 127 196 Benefits paid (214 ) (795 ) (1,009 ) (285 ) (709 ) (994 ) Actual return on plan assets 382 1,401 1,783 554 1,820 2,374 Settlements (185 ) (22 ) (207 ) (63 ) (12 ) (75 ) Other (24 ) (26 ) (50 ) 75 (134 ) (59 ) Plan assets end of year $ 5,158 $ 13,462 $ 18,620 $ 5,158 $ 12,780 $ 17,938 Funded status – net (asset) liability $ (378 ) $ 550 $ 172 $ 124 $ 2,367 $ 2,491 Notes to Consolidated Financial Statements (Continued) (2 3 ) Pension plans (Continued) The funded status reflected in assets was $1,954 million and in liabilities was $2,126 million at December 31, 2021. The funded status included in assets was $1,351 million and in liabilities was $3,842 million at December 31, 2020. The accumulated benefit obligation (“ABO”) is the actuarial present value of benefits earned based on service and compensation prior to the valuation date. The ABO was $17.9 billion at December 31, 2021 and $19.4 billion at December 31, 2020. Information for plans with PBOs and ABOs in excess of plan assets as of December 31, 2021 and 2020 follows (in millions). 2021 2020 PBOs $ 9,643 $ 12,775 Plan assets 7,518 9,018 ABOs 9,111 10,875 Plan assets 7,429 7,820 Weighted average assumptions used in determining PBOs and net periodic pension expense follow. 2021 2020 2019 Discount rate applicable to PBOs 2.7 % 2.3 % 3.1 % Expected long-term rate of return on plan assets 6.1 6.2 6.4 Rate of compensation increase 2.6 2.6 2.5 Discount rate applicable to net periodic pension expense 2.4 3.1 4.0 Pension Fair value measurements of plan assets as of December 31, 2021 and 2020 follow (in millions). Fair Value Investment funds and partnerships Total Level 1 Level 2 Level 3 at net asset value December 31, 2021 Cash and cash equivalents $ 992 $ 901 $ 91 $ — $ — Equity securities 11,343 10,358 660 325 — Fixed maturity securities 3,422 2,226 1,168 28 — Investment funds and other 2,863 180 361 57 2,265 $ 18,620 $ 13,665 $ 2,280 $ 410 $ 2,265 December 31, 2020 Cash and cash equivalents $ 383 $ 243 $ 140 $ — $ — Equity securities 11,383 10,123 851 409 — Fixed maturity securities 3,173 2,214 926 33 — Investment funds and other 2,999 198 398 56 2,347 $ 17,938 $ 12,778 $ 2,315 $ 498 $ 2,347 See Note 20 for a discussion of the three levels of fair value measurements. Plan assets are generally invested with the long-term objective of producing earnings to adequately cover expected benefit obligations, while assuming a prudent level of risk. Allocations may change due to changing market conditions and investment opportunities. The expected rates of return on plan assets reflect subjective assessments of expected long-term investment returns. Generally, past investment returns are not given significant consideration when establishing assumptions for expected long-term rates of return on plan assets. Actual experience will differ from the assumed rates of return. Notes to Consolidated Financial Statements (Continued) (2 3 ) Pension plans (Continued) A reconciliation of the pre-tax accumulated other comprehensive income (loss) related to defined benefit pension plans for each of the two years ending December 31, 2021 follows (in millions). 2021 2020 Balance beginning of year $ (2,251 ) $ (1,896 ) Amount included in net periodic pension expense 170 141 Actuarial gains (losses) and other 1,596 (496 ) Balance end of year $ (485 ) $ (2,251 ) Several of our subsidiaries also sponsor defined contribution retirement plans, such as 401(k) or profit-sharing plans. Employee contributions are subject to regulatory limitations and the specific plan provisions. Several plans provide for employer matching contributions up to levels specified in the plans and provide for additional discretionary contributions as determined by management. Our defined contribution plan expense was approximately $1.0 billion in 2021, $1.4 billion in 2020 and $1.2 billion in 2019.

Accumulated other comprehensive

Accumulated other comprehensive income	12 Months Ended
	Dec. 31, 2021
Equity [Abstract]
Accumulated other comprehensive income	(2 4 ) Accumulated other comprehensive income A summary of the net changes in after-tax accumulated other comprehensive income attributable to Berkshire Hathaway shareholders for each of the three years ending December 31, 2021 follows (in millions). Unrealized appreciation of fixed maturity securities, net Foreign currency translation Defined benefit pension plans Other Accumulated other comprehensive income Balance December 31, 2018 $ 370 $ (4,603 ) $ (816 ) $ 34 $ (5,015 ) Other comprehensive income 160 257 (644 ) (48 ) (275 ) Reclassifications into net earnings (49 ) — 91 5 47 Balance December 31, 2019 481 (4,346 ) (1,369 ) (9 ) (5,243 ) Other comprehensive income 78 1,264 (385 ) (52 ) 905 Reclassifications into net earnings (23 ) — 109 9 95 Balance December 31, 2020 536 (3,082 ) (1,645 ) (52 ) (4,243 ) Other comprehensive income (123 ) (1,021 ) 1,163 80 99 Reclassifications into net earnings (44 ) 11 135 15 117 Balance December 31, 2021 $ 369 $ (4,092 ) $ (347 ) $ 43 $ (4,027 )

Business segment data

Business segment data	12 Months Ended
	Dec. 31, 2021
Segment Reporting [Abstract]
Business segment data	Notes to Consolidated Financial Statements (Continued) (2 5 ) 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 tabular information that follows shows data of reportable segments reconciled to amounts reflected in our Consolidated Financial Statements. Intersegment transactions are not eliminated from segment results when management considers those transactions in assessing the results of the respective segments. Furthermore, our management does not consider investment and derivative gains/losses, impairments or amortization of certain business acquisition accounting adjustments related to Berkshire’s business acquisitions or certain other corporate income and expense items in assessing the financial performance of operating units. Collectively, these items are included in reconciliations of segment amounts to consolidated amounts. Berkshire’s operating segments are as follows. Business Identity Business Activity Insurance: GEICO Underwriting private passenger automobile insurance mainly by direct response methods Berkshire Hathaway Primary Group Underwriting multiple lines of property and casualty insurance policies for primarily commercial accounts Berkshire Hathaway Reinsurance Group Underwriting excess-of-loss, quota-share and facultative reinsurance worldwide Railroad (“BNSF”) Operation of one of the largest railroad systems in North America through Burlington Northern Santa Fe LLC Utilities and energy (“BHE”) Regulated electric and gas utility, including power generation and distribution activities and real estate brokerage activities through Berkshire Hathaway Energy Company and affiliates Manufacturing Manufacturers of numerous products including industrial, consumer and building products, including home building and related financial services McLane Company (“McLane”) Wholesale distribution of groceries and non-food items Service and retailing Providers of numerous services including shared aircraft ownership programs, aviation pilot training, electronic components distribution, various retailing businesses, including automobile dealerships and trailer and furniture leasing Notes to Consolidated Financial Statements (Continued) (2 5 ) Business segment data (Continued) A disaggregation of our consolidated data for each of the three most recent years is presented as follows (in millions). Revenues Earnings before income taxes 2021 2020 2019 2021 2020 2019 Operating Businesses Insurance: Underwriting: GEICO $ 37,706 $ 35,093 $ 35,572 $ 1,259 $ 3,428 $ 1,506 Berkshire Hathaway Primary Group 11,575 9,615 9,165 607 110 383 Berkshire Hathaway Reinsurance Group 20,197 18,693 16,341 (930 ) (2,700 ) (1,472 ) Insurance underwriting 69,478 63,401 61,078 936 838 417 Investment income 5,662 5,960 6,615 5,649 5,949 6,600 Total insurance 75,140 69,361 67,693 6,585 6,787 7,017 BNSF 23,282 20,869 23,515 7,861 6,792 7,250 BHE 24,987 21,031 20,114 3,184 2,479 2,618 Manufacturing 68,730 59,079 62,730 9,841 8,010 9,522 McLane 49,450 46,840 50,458 230 251 288 Service and retailing 34,832 28,178 29,487 4,481 2,628 2,555 276,421 245,358 253,997 32,182 26,947 29,250 Reconciliation to consolidated amount Investment and derivative gains (losses) — — — 78,542 40,746 72,607 Interest expense, not allocated to segments — — — (455 ) (483 ) (416 ) Equity method investments — — — 995 726 1,176 Goodwill and intangible asset impairments — — — — (10,671 ) (96 ) Corporate, eliminations and other (327 ) 152 619 422 (1,572 ) 175 $ 276,094 $ 245,510 $ 254,616 $ 111,686 $ 55,693 $ 102,696 Interest expense Income tax expense 2021 2020 2019 2021 2020 2019 Operating Businesses Insurance $ — $ — $ — $ 1,050 $ 1,089 $ 1,166 BNSF 1,032 1,037 1,070 1,871 1,631 1,769 BHE 2,054 1,941 1,835 (1,177 ) (1,010 ) (526 ) Manufacturing 704 737 752 2,193 1,795 2,253 McLane — — — 61 71 71 Service and retailing 38 61 86 1,086 669 603 3,828 3,776 3,743 5,084 4,245 5,336 Reconciliation to consolidated amount Investment and derivative gains — — — 16,025 8,855 15,159 Interest expense, not allocated to segments 455 483 416 (96 ) (102 ) (88 ) Equity method investments — — — 106 57 148 Corporate, eliminations and other (111 ) (176 ) (198 ) (240 ) (615 ) 349 $ 4,172 $ 4,083 $ 3,961 $ 20,879 $ 12,440 $ 20,904 Notes to Consolidated Financial Statements (Continued) (2 5 ) Business segment data (Continued) Capital expenditures Depreciation of tangible assets 2021 2020 2019 2021 2020 2019 Operating Businesses Insurance $ 62 $ 50 $ 108 $ 72 $ 74 $ 82 BNSF 2,910 3,063 3,608 2,406 2,423 2,350 BHE 6,611 6,765 7,364 3,584 3,376 2,947 Manufacturing 2,100 2,133 2,981 2,037 2,026 1,951 McLane 106 98 158 189 204 225 Service and retailing 1,487 903 1,760 1,177 1,216 1,192 $ 13,276 $ 13,012 $ 15,979 $ 9,465 $ 9,319 $ 8,747 Goodwill at year-end Identifiable assets at year-end 2021 2020 2019 2021 2020 2019 Operating Businesses Insurance $ 15,181 $ 15,224 $ 15,289 $ 482,813 $ 399,169 $ 364,550 BNSF 14,852 14,851 14,851 76,586 73,809 73,699 BHE 11,906 11,763 9,979 112,117 109,286 88,651 Manufacturing 25,463 25,512 34,800 107,231 104,318 104,437 McLane 232 232 734 6,841 6,771 6,872 Service and retailing 6,241 6,152 6,229 28,221 26,173 26,494 $ 73,875 $ 73,734 $ 81,882 813,809 719,526 664,703 Reconciliation to consolidated amount Corporate and other 71,100 80,469 71,144 Goodwill 73,875 73,734 81,882 $ 958,784 $ 873,729 $ 817,729 Property/casualty and life/health insurance premiums written and earned are summarized below (in millions). Property/Casualty Life/Health 2021 2020 2019 2021 2020 2019 Premiums Written: Direct $ 53,829 $ 47,838 $ 47,578 $ 649 $ 510 $ 839 Assumed 12,461 11,533 10,214 5,685 5,960 5,046 Ceded (1,015 ) (898 ) (821 ) (40 ) (42 ) (45 ) $ 65,275 $ 58,473 $ 56,971 $ 6,294 $ 6,428 $ 5,840 Premiums Earned: Direct $ 52,139 $ 46,418 $ 46,540 $ 649 $ 510 $ 839 Assumed 12,072 11,449 9,643 5,713 5,973 4,952 Ceded (1,054 ) (907 ) (851 ) (41 ) (42 ) (45 ) $ 63,157 $ 56,960 $ 55,332 $ 6,321 $ 6,441 $ 5,746 Notes to Consolidated Financial Statements (Continued) (2 5 ) Business segment data (Continued) Insurance premiums written by geographic region (based upon the domicile of the insured or reinsured) are summarized below (in millions). Property/Casualty Life/Health 2021 2020 2019 2021 2020 2019 United States $ 55,451 $ 50,250 $ 50,529 $ 2,161 $ 2,820 $ 2,553 Western Europe 4,613 3,751 2,535 1,298 1,120 908 Asia Pacific 3,822 3,410 3,114 2,030 1,652 1,582 All other 1,389 1,062 793 805 836 797 $ 65,275 $ 58,473 $ 56,971 $ 6,294 $ 6,428 $ 5,840 Consolidated sales, service and leasing revenues were $151.0 billion in 2021, $132.3 billion in 2020 and $140.8 billion in 2019. Sales, service and leasing revenues attributable to the United States were 85% in 2021, 86% in 2020 and 85% in 2019 of such amounts. The remainder of sales, service and leasing revenues were primarily in Europe, Canada and the Asia Pacific region. Railroad, utilities and energy revenues were $48.1 billion in 2021, $41.8 billion in 2020 and $43.5 billion in 2019. In each of the three years, approximately 96% of such revenues were attributable to the United States. At December 31, 2021, approximately 89% of our consolidated net property, plant and equipment and equipment held for lease was located in the United States with the remainder primarily in Canada and the United Kingdom.

Contingencies and Commitments

Contingencies and Commitments	12 Months Ended
	Dec. 31, 2021
Commitments And Contingencies Disclosure [Abstract]
Contingencies and Commitments	(2 6 ) Contingencies and Commitments We are parties in a variety of legal actions that routinely arise out of the normal course of business, including legal actions seeking to establish liability directly through insurance contracts or indirectly through reinsurance contracts issued by Berkshire subsidiaries. Plaintiffs occasionally seek punitive or exemplary damages. We do not believe that such normal and routine litigation will have a material effect on our financial condition or results of operations. Berkshire and certain of its subsidiaries are also involved in other kinds of legal actions, some of which assert or may assert claims or seek to impose fines and penalties. We believe that any liability that may arise as a result of other pending legal actions will not have a material effect on our consolidated financial condition or results of operations. Our subsidiaries regularly make commitments in the ordinary course of business for the future purchase of goods and services used in their businesses, which are not yet reflected in our Consolidated Financial Statements. The most significant of our long-term commitments relate to our railroad, utilities and energy businesses and our shared aircraft ownership and leasing business. As of December 31, 2021, estimated future payments under those arrangements were as follows: $8 billion in 2022, $4 billion in 2023, $3 billion in 2024, $2 billion in 2025, $2 billion in 2026 and $15 billion after 2026. As indicated in Note 5, we have an agreement to acquire an additional 41.4% ownership interest in Pilot in 2023. At that time, Pilot will become a consolidated subsidiary. Additionally, we may be obligated to acquire certain noncontrolling interests in less-than-wholly-owned subsidiaries in the future, pursuant to the terms of agreements with the noncontrolling shareholders. The timing and the amount of any future payments that might be required to such noncontrolling shareholders are contingent on future actions of the noncontrolling owners and the value of the interest being acquired. If we had acquired the additional interest in Pilot and all outstanding noncontrolling interests as of December 31, 2021, we estimate the aggregate cost of these acquisitions would approximate $11 billion.

Condensed Financial Information

Condensed Financial Information	12 Months Ended
	Dec. 31, 2021
Condensed Financial Information Of Parent Company Only Disclosure [Abstract]
Condensed Financial Information	BERKSHIRE HATHAWAY INC. (Parent Company) Condensed Financial Information (Dollars in millions) Schedule I Balance Sheets December 31, 2021 2020 Assets: Cash and cash equivalents $ 18,797 $ 12,329 Short-term investments in U.S. Treasury Bills 9,681 29,773 Investments in and advances to/from consolidated subsidiaries 486,862 411,826 Investment in The Kraft Heinz Company 13,112 13,336 Other assets 140 108 $ 528,592 $ 467,372 Liabilities and Shareholders’ Equity: Accounts payable, accrued interest and other liabilities $ 237 $ 369 Income taxes, principally deferred 747 1,174 Notes payable and other borrowings 21,409 22,665 22,393 24,208 Berkshire Hathaway shareholders’ equity 506,199 443,164 $ 528,592 $ 467,372 Statements of Earnings and Comprehensive Income Year ended December 31, 2021 2020 2019 Income items: From consolidated subsidiaries: Dividends and distributions $ 13,462 $ 26,110 $ 15,603 Undistributed earnings 74,819 17,402 65,237 88,281 43,512 80,840 Investment gains (losses) 35 (24 ) (125 ) Equity in net earnings of The Kraft Heinz Company 269 95 493 Other income 73 328 780 88,658 43,911 81,988 Cost and expense items: General and administrative 136 194 122 Interest expense 444 489 591 Foreign exchange (gains) losses on non-U.S. Dollar denominated debt (1,281 ) 970 (193 ) Income tax expense (benefit) (436 ) (263 ) 51 (1,137 ) 1,390 571 Net earnings attributable to Berkshire Hathaway shareholders 89,795 42,521 81,417 Other comprehensive income attributable to Berkshire Hathaway shareholders 216 1,000 (228 ) Comprehensive income attributable to Berkshire Hathaway shareholders $ 90,011 $ 43,521 $ 81,189 See Note to Condensed Financial Information BERKSHIRE HATHAWAY INC. (Parent Company) Condensed Financial Information (Dollars in millions) Schedule I (continued) Statements of Cash Flows Year ended December 31, 2021 2020 2019 Cash flows from operating activities: Net earnings attributable to Berkshire Hathaway shareholders $ 89,795 $ 42,521 $ 81,417 Adjustments to reconcile net earnings to cash flows from operating activities: Investment gains/losses (35 ) 24 125 Undistributed earnings of consolidated subsidiaries (74,819 ) (17,402 ) (65,237 ) Non-cash dividends from subsidiaries (2,126 ) (8,296 ) — Income taxes payable (389 ) (72 ) (56 ) Other (1,038 ) 1,100 (693 ) Net cash flows from operating activities 11,388 17,875 15,556 Cash flows from investing activities: Investments in and advances to/from consolidated subsidiaries, net (174 ) (1,947 ) 60 Purchases of U.S. Treasury Bills (34,988 ) (54,715 ) (40,107 ) Sales and maturities of U.S. Treasury Bills 57,296 59,035 36,943 Other — 11 737 Net cash flows from investing activities 22,134 2,384 (2,367 ) Cash flows from financing activities: Proceeds from borrowings 2,174 2,923 3,967 Repayments of borrowings (2,167 ) (1,151 ) (758 ) Acquisition of treasury stock (27,061 ) (24,706 ) (4,850 ) Other — — 19 Net cash flows from financing activities (27,054 ) (22,934 ) (1,622 ) Increase (decrease) in cash and cash equivalents 6,468 (2,675 ) 11,567 Cash and cash equivalents at beginning of year 12,329 15,004 3,437 Cash and cash equivalents at end of year $ 18,797 $ 12,329 $ 15,004 Other cash flow information: Income taxes paid $ 3,403 $ 3,391 $ 3,531 Interest paid 377 359 364 Note to Condensed Financial Information Berkshire currently owns 26.6% of the outstanding shares of The Kraft Heinz Company (“Kraft Heinz”) common stock, which is accounted for pursuant to the equity method. See Note 5 to the accompanying Consolidated Financial Statements for additional information regarding this investment. In 2021, the Parent Company repaid €550 million of maturing senior notes and $1.5 billion of maturing senior notes and issued €600 million of 0.5% senior notes due in 2041 and ¥160 billion (approximately $1.5 billion) of senior notes with maturity dates ranging from 2026 to 2041 with a weighted average interest rate of 0.5%. As of December 31, 2021, the Parent Company’s non-U.S. Dollar denominated borrowings included €6.9 billion and ¥785.5 billion par value senior notes. The gains and losses from the periodic remeasurement of these non-U.S. Dollar denominated notes due to changes in foreign currency exchange rates are included in earnings. In January 2022, Berkshire repaid $600 million of maturing debt and issued ¥128.5 billion (approximately $1.1 billion) of senior notes with maturity dates ranging from 2027 to 2052 and a weighted average interest rate of 0.5%. Parent Company debt maturities over the next five years are as follows: 2022—$600 million; 2023—$4,467 million; 2024—$2,080 million; 2025—$1,681 million and 2026—$3,378 million. The Parent Company guarantees certain debt of subsidiaries, which aggregated approximately $17.0 billion at December 31, 2021, which was primarily debt issued by Berkshire Hathaway Finance Corporation. Such guarantees are an absolute, unconditional and irrevocable guarantee for the full and prompt payment when due of all present and future payment obligations. The Parent Company has also provided guarantees in connection with certain retroactive reinsurance contracts issued by subsidiaries. The amounts of subsidiary payments under these contracts, if any, is contingent upon the outcome of future events.

Significant accounting polici_2

Significant accounting policies and practices (Policies)	12 Months Ended
	Dec. 31, 2021
Nature of operations and basis of consolidation	(a) Nature of operations and basis of consolidation Berkshire Hathaway Inc. (“Berkshire”) is a holding company owning subsidiaries engaged in a number of diverse business activities, including insurance and reinsurance, freight rail transportation, utilities and energy, manufacturing, service and retailing. In these notes the terms “us,” “we,” or “our” refer to Berkshire and its consolidated subsidiaries. Further information regarding our reportable business segments is contained in Note 25. Information concerning business acquisitions completed over the past three years appears in Note 2. We believe that reporting the Railroad, Utilities and Energy subsidiaries separately is appropriate given the relative significance of their long-lived assets, capital expenditures and debt, which is not guaranteed by Berkshire. The accompanying Consolidated Financial Statements include the accounts of Berkshire consolidated with the accounts of all subsidiaries and affiliates in which we hold a controlling financial interest as of the financial statement date. Normally a controlling financial interest reflects ownership of a majority of the voting interests. We consolidate variable interest entities (“VIE”) when we possess both the power to direct the activities of the VIE that most significantly affect its economic performance, and we (a) are obligated to absorb the losses that could be significant to the VIE or (b) hold the right to receive benefits from the VIE that could be significant to the VIE. Intercompany accounts and transactions have been eliminated.
Use of estimates in preparation of financial statements	(b) Use of estimates in preparation of financial statements We prepare our Consolidated Financial Statements in conformity with accounting principles generally accepted in the United States (“GAAP”) which requires us to make estimates and assumptions that affect the reported amounts of assets and liabilities at the balance sheet date and the reported amounts of revenues and expenses during the period. Our estimates of unpaid losses and loss adjustment expenses are subject to considerable estimation error due to the inherent uncertainty in projecting ultimate claim costs. In addition, estimates and assumptions associated with the amortization of deferred charges on retroactive reinsurance contracts, determinations of fair values of certain financial instruments and evaluations of goodwill and indefinite-lived intangible assets for impairment require considerable judgment. Actual results may differ from the estimates used in preparing our Consolidated Financial Statements. The novel coronavirus (“COVID-19”) spread rapidly across the world in 2020 and was declared a pandemic by the World Health Organization. The government and private sector responses to contain its spread began to significantly affect our operating businesses in March of 2020. The COVID-19 pandemic adversely affected nearly all of our operations during 2020, although the effects varied significantly. The extent of the effects over longer terms on the demand for certain of our products and services cannot be reasonably estimated at this time. Accordingly, significant estimates used in the preparation of our financial statements including those associated with evaluations of certain long-lived assets, goodwill and other intangible assets for impairment, expected credit losses on amounts owed to us and the estimations of certain losses assumed under insurance and reinsurance contracts may be subject to significant adjustments in future periods.
Cash and cash equivalents and short-term investments in U.S. Treasury Bills	(c) Cash and cash equivalents and short-term investments in U.S. Treasury Bills Cash equivalents consist of demand deposit and money market accounts and investments with maturities of three months or less when purchased. Short-term investments in U.S. Treasury Bills consist of U.S. Treasury Bills with maturities exceeding three months at the time of purchase and are stated at amortized cost, which approximates fair value.
Investments under the equity method	(f) Investments under the equity method We utilize the equity method to account for investments when we possess the ability to exercise significant influence, but not control, over the operating and financial policies of the investee. The ability to exercise significant influence is presumed when the investor possesses more than 20% of the voting interests of the investee. This presumption may be overcome based on specific facts and circumstances that demonstrate that the ability to exercise significant influence is restricted. We apply the equity method to investments in common stock and other investments when such investments possess substantially identical subordinated interests to common stock. In applying the equity method, we record the investment at cost and subsequently increase or decrease the carrying amount of the investment by our proportionate share of the net earnings or losses and other comprehensive income of the investee. We record dividends or other equity distributions as reductions in the carrying value of the investment. If net losses reduce our carrying amount to zero, additional net losses may be recorded if other investments in the investee are at-risk, even if we have not committed to provide financial support to the investee. Such additional equity method losses, if any, are based upon the change in our claim on the investee’s book value.
Loans and finance receivables	(g) Loans and finance receivables Loans and finance receivables are primarily manufactured home loans, and to a lesser extent, commercial loans and site-built home loans. We carry substantially all loans and finance receivables at amortized cost, net of allowances for expected credit losses, based on our ability and intent to hold such loans to maturity. Acquisition costs and loan origination and commitment costs paid and fees received, as well as acquisition premiums or discounts, are amortized as yield adjustments over the lives of the loans. Prior to 2020, credit losses were measured when non-collection was considered probable based on the prevailing facts and circumstances. Beginning in 2020, measurements of expected credit losses include provisions for non-collection, whether the risk is probable or remote. Expected credit losses on manufactured home loans are based on the net present value of future principal payments less estimated expenses related to the charge-off and foreclosure of expected uncollectible loans and include provisions for loans that are not in foreclosure. Our principal credit quality indicator is whether the loans are performing. Expected credit loss estimates consider historical default rates, collateral recovery rates, historical runoff rates, interest rates, reductions of future cash flows for modified loans and the historical time elapsed from last payment until foreclosure, among other factors. In addition, our estimates consider current conditions and reasonable and supportable forecasts. Loans are considered delinquent when payments are more than 30 days past due. We place loans over 90 days past due on nonaccrual status and accrued but uncollected interest is reversed. Subsequent collections on the loans are first applied to the principal and interest owed for the most delinquent amount. We resume interest income accrual once a loan is less than 90 days delinquent. Loans are considered non-performing when the foreclosure process has started. Once a loan is in the process of foreclosure, interest income is not recognized until the foreclosure is cured or the loan is modified. Once a modification is complete, interest income is recognized based on the terms of the new loan. Foreclosed loans are charged off when the collateral is sold. Loans not in foreclosure are evaluated for charge-off based on individual circumstances concerning the future collectability of the loan and the condition of the collateral securing the loan.
Other receivables	Notes to Consolidated Financial Statements (Continued) (1) Significant accounting policies and practices (Continued) (h) Other receivables Other receivables include balances due from customers, insurance premiums receivable and reinsurance losses recoverable, as well as other receivables. Trade receivables, insurance premium receivables and other receivables are primarily short-term in nature with stated collection terms of less than one year from the date of origination. Reinsurance recoverables are comprised of amounts ceded under reinsurance contracts or pursuant to mandatory government-sponsored insurance programs. Reinsurance recoverables relate to unpaid losses and loss adjustment expenses arising from property and casualty contracts and benefits under life and health contracts. Receivables are stated net of estimated allowances for uncollectible balances. Prior to 2020, we recorded provisions for uncollectible balances when it was probable counterparties or customers would be unable to pay all amounts due based on the contractual terms and historical loss history. Beginning in 2020, we adopted a new accounting pronouncement that affects the measurement of allowances for credit losses. In measuring credit loss allowances, we primarily utilize credit loss history, with adjustments to reflect current or expected future economic conditions when reasonable and supportable forecasts of losses deviate from historical experience. In evaluating expected credit losses of reinsurance recoverables on unpaid losses, we review the credit quality of the counterparty and consider right-of-offset provisions within reinsurance contracts and other forms of credit enhancement including collateral, guarantees and other available information. We charge-off receivables against the allowances after all reasonable collection efforts are exhausted.
Derivatives	( i ) Derivatives We carry derivative contracts in accounts payable, accruals and other liabilities in our Consolidated Balance Sheets at fair value, net of reductions permitted under master netting agreements with counterparties. We record the changes in fair value of derivative contracts that do not qualify as hedging instruments for financial reporting purposes in earnings or, if such contracts involve our regulated utilities subsidiaries, as regulatory assets or liabilities when inclusion in regulated rates is probable.
Fair value measurements	(j) Fair value measurements As defined under GAAP, fair value is the price that would be received to sell an asset or paid to transfer a liability between market participants in the principal market or in the most advantageous market when no principal market exists. Adjustments to transaction prices or quoted market prices may be required in illiquid or disorderly markets in estimating fair value. Alternative valuation techniques may be appropriate under the circumstances to determine the value that would be received to sell an asset or paid to transfer a liability in an orderly transaction. Market participants are assumed to be independent, knowledgeable, and able and willing to transact an exchange and not acting under duress. Our nonperformance or credit risk is considered in determining the fair value of liabilities. Considerable judgment may be required in interpreting market data used to develop the estimates of fair value. Accordingly, estimates of fair value presented herein are not necessarily indicative of the amounts that could be realized in a current or future market exchange.
Inventories	(k) Inventories Inventories consist of manufactured goods, goods or products acquired for resale and homes constructed for sale. Manufactured inventory costs include materials, direct and indirect labor and factory overhead. At December 31, 2021, we used the last-in-first-out (“LIFO”) method to value approximately 31% of consolidated inventories with the remainder primarily determined under first-in-first-out and average cost methods. Non-LIFO inventories are stated at the lower of cost or net realizable value. The excess of current or replacement costs over costs determined under LIFO was approximately $1.9 billion as of December 31, 2021 and $1.1 billion as of December 31, 2020.
Property, plant and equipment	(l) Property, plant and equipment We record additions to property, plant and equipment used in operations at cost, which includes asset additions, improvements and betterments. With respect to constructed assets, all materials, direct labor and contract services as well as certain indirect costs are capitalized. Indirect costs include interest over the construction period. With respect to constructed assets of our utility and energy subsidiaries that are subject to authoritative guidance for regulated operations, capitalized costs also include an allowance for funds used during construction, which represents the cost of equity funds used to finance the construction of the regulated facilities. Normal repairs and maintenance and other costs that do not improve the property, extend its useful life or otherwise do not meet capitalization criteria are charged to expense as incurred. Notes to Consolidated Financial Statements (Continued) (1) Significant accounting policies and practices (Continued) (l) Property, plant and equipment (Continued) Depreciation of assets of our regulated utilities and railroad is generally determined using group depreciation methods where rates are based on periodic depreciation studies approved by the applicable regulator. Under group depreciation, a composite rate is applied to the gross investment in a particular class of property, despite differences in the service life or salvage value of individual property units within the same class. When such assets are retired or sold, no gain or loss is recognized. Gains or losses on disposals of all other assets are recorded through earnings. We depreciate property, plant and equipment used by our other businesses to the estimated salvage value primarily using the straight-line method over estimated useful lives. Ranges of estimated useful lives of depreciable assets used in our other businesses are as follows: buildings and improvements – 5 to 50 years, machinery and equipment – 3 to 25 years and furniture, fixtures and other – 3 to 15 years. Ranges of estimated useful lives of depreciable assets unique to our railroad business are as follows: track structure and other roadway – 10 to 100 years and locomotives, freight cars and other equipment – 6 to 43 years. Ranges of estimated useful lives of assets unique to our regulated utilities and energy businesses are as follows: utility generation, transmission and distribution systems – 5 to 80 years, interstate natural gas pipeline assets – 3 to 80 years and independent power plants and other assets – 2 to 50 years. We evaluate property, plant and equipment for impairment when events or changes in circumstances indicate that the carrying value of such assets may not be recoverable or when the assets are held for sale. Upon the occurrence of a triggering event, we assess whether the estimated undiscounted cash flows expected from the use of the asset and the residual value from the ultimate disposal of the asset exceeds the carrying value. If the carrying value exceeds the estimated recoverable amounts, we reduce the carrying value to fair value and record an impairment loss in earnings, except with respect to impairment of assets of our regulated utility and energy subsidiaries where the impacts of regulation are considered in evaluating the carrying value.
Leases	(m) Leases We are party to contracts where we lease property to others (“lessor” contracts) and where we lease property from others (“lessee” contracts). We record acquisitions of and additions to equipment that we lease to others at cost. We depreciate equipment held for lease to estimated salvage value primarily using the straight-line method over estimated useful lives ranging from 3 to 35 years. We use declining balance depreciation methods for assets when the revenue-earning power of the asset is greater during the earlier years of its life. We also evaluate equipment held for lease for impairment consistent with policies for property, plant and equipment. When we lease assets from others, we record right-of-use assets and lease liabilities. 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 considered the non-cancellable lease period. Certain lease contracts contain renewal options or other terms that provide for variable payments based on performance or usage. 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. As permitted under GAAP, we do not separate lease components from non-lease components by class of asset and do not record assets or liabilities for leases with terms of one year or less.
Goodwill and other intangible assets	(n) Goodwill and other intangible assets Goodwill represents the excess of the acquisition price of a business over the fair value of identified net assets of that business. We evaluate goodwill for impairment at least annually. When evaluating goodwill for impairment, we estimate the fair value of the reporting unit. Several methods may be used to estimate a reporting unit’s fair value, including market quotations, asset and liability fair values and other valuation techniques, including, but not limited to, discounted projected future net earnings or net cash flows and multiples of earnings. When the carrying amount of a reporting unit, including goodwill, exceeds the estimated fair value, the excess is charged to earnings as an impairment loss.
Revenue recognition	Notes to Consolidated Financial Statements (Continued) (1) Significant accounting policies and practices (Continued) (o) Revenue recognition We earn insurance premiums on prospective property/casualty insurance and reinsurance contracts over the loss exposure or coverage period in proportion to the level of protection provided. Premiums are generally earned in proportion to the coverage provided, which is generally ratable over the term of the contract with unearned premiums computed on a monthly or daily pro-rata basis. Premiums on retroactive property/casualty reinsurance contracts are generally received in full and are earned at the inception of the contracts, as all underlying loss events covered by the policies occurred prior to contract inception. Premiums for life reinsurance and periodic payment annuity contracts are earned when due. Premiums for periodic payment annuity contracts are usually received in full at the inception of the contracts. Premiums earned are stated net of amounts ceded to reinsurers. Premiums earned on contracts with experience-rating provisions reflect estimated loss experience under such contracts. Sales and service revenues are recognized when goods or services are 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. We manufacture and/or distribute a wide variety of industrial, building and consumer products. Our sales contracts provide customers with these products through wholesale and retail channels in exchange for consideration specified under the contracts. Contracts generally represent customer orders for individual products at stated prices. Sales contracts may contain either single or multiple performance obligations. In instances where contracts contain multiple performance obligations, we allocate the revenue to each obligation based on the relative stand-alone selling prices of each product or service. Sales revenue reflects reductions for returns, allowances, volume discounts and other incentives, some of which may be contingent on future events. In certain customer contracts, sales revenue includes certain state and local excise taxes billed to customers on specified products when those taxes are levied directly upon us by the taxing authorities. Sales revenue excludes sales taxes and value-added taxes collected on behalf of taxing authorities. Sales revenue includes consideration for shipping and other fulfillment activities performed prior to the customer obtaining control of the goods. We also elect to treat consideration for such services performed after control has passed to the customer as sales revenue. Our product sales revenues are generally recognized at a point in time when control of the product transfers to the customer, which coincides with customer pickup or product delivery or acceptance, depending on terms of the arrangement. We recognize sales revenues and related costs with respect to certain contracts over time, primarily from certain castings, forgings and aerostructures contracts. Control of the product units under these contracts transfers continuously to the customer as the product is manufactured. These products generally have no alternative use and the contract requires the customer to provide reasonable compensation if terminated for reasons other than breach of contract. The primary performance obligation under our freight rail transportation service contracts is to move freight from a point of origin to a point of destination. The performance obligations are represented by bills of lading which create a series of distinct services that have a similar pattern of transfer to the customer. The revenues for each performance obligation are based on various factors including the product being shipped, the origin and destination pair and contract incentives, which are outlined in various private rate agreements, common carrier public tariffs, interline foreign road agreements and pricing quotes. The transaction price is generally a per car/unit amount to transport railcars from a specified origin to a specified destination. Freight revenues are recognized over time as the service is performed because the customer simultaneously receives and consumes the benefits of the service. Revenues recognized represent the proportion of the service completed as of the balance sheet date. Invoices for freight transportation services are generally issued to customers and paid within 30 days or less. Customer incentives, which are primarily provided for shipping a specified cumulative volume or shipping to/from specific locations, are recorded as a reduction to revenue on a pro-rata basis based on actual or projected future customer shipments. Notes to Consolidated Financial Statements (Continued) (1) Significant accounting policies and practices (Continued) (o) Revenue recognition (Continued) Our energy revenue derives primarily from tariff-based sales arrangements approved by various regulatory commissions. These tariff-based revenues are mainly comprised of energy, transmission, distribution and natural gas and have performance obligations to deliver energy products and services to customers which are satisfied over time as energy is delivered or services are provided. Our nonregulated energy revenue primarily relates to our renewable energy business. Energy revenues are equivalent to the amounts we have the right to invoice and correspond directly with the value to the customer of the performance to date and include billed and unbilled amounts. Payments from customers are generally due within 30 days of billing. Rates charged for energy products and services are established by regulators or contractual arrangements that establish the transaction price, as well as the allocation of price among the separate performance obligations. When preliminary regulated rates are permitted to be billed prior to final approval by the applicable regulator, certain revenue collected may be subject to refund and a liability for estimated refunds is accrued. Other service revenues derive from contracts with customers in which performance obligations are satisfied over time, where customers receive and consume benefits as we perform the services or at a point in time when the services are provided. Other service revenues primarily derive from real estate brokerage, automotive repair, aircraft management, aviation training, franchising and news distribution. Leasing revenue is generally recognized ratably over the term of the lease or based on usage, if applicable under the terms of the contract. A substantial portion of our lessor contracts are classified as operating leases.
Losses and loss adjustment expenses	(p) Losses and loss adjustment expenses We record liabilities for unpaid losses and loss adjustment expenses under property/casualty insurance and reinsurance contracts for loss events that have occurred on or before the balance sheet date. Such liabilities represent the estimated ultimate payment amounts without discounting for time value. We base liability estimates on (1) loss reports from policyholders and cedents, (2) individual case estimates and (3) estimates of incurred but not reported losses. Losses and loss adjustment expenses in the Consolidated Statements of Earnings include paid claims, claim settlement costs and changes in estimated claim liabilities. Losses and loss adjustment expenses charged to earnings are net of amounts recovered and estimates of amounts recoverable under ceded reinsurance contracts. Reinsurance contracts do not relieve the ceding company of its obligations to indemnify policyholders with respect to the underlying insurance and reinsurance contracts.
Retroactive reinsurance contracts	(q) Retroactive reinsurance contracts We record liabilities for unpaid losses and loss adjustment expenses under short duration retroactive reinsurance contracts consistent with property/casualty insurance and reinsurance contracts described in Note 1(p). With respect to retroactive reinsurance contracts, we also record deferred charge assets at the inception of the contracts, representing the excess, if any, of the estimated ultimate claim liabilities over the premiums earned. We subsequently amortize the deferred charge assets over the expected claim settlement periods using the interest method. Changes to the estimated timing or amount of future loss payments also produce changes in deferred charge balances. We apply changes in such estimates retrospectively and the resulting changes in deferred charge balances, together with periodic amortization, are included in insurance losses and loss adjustment expenses in the Consolidated Statements of Earnings.
Insurance policy acquisition costs	(r) Insurance policy acquisition costs We capitalize the incremental costs that directly relate to the successful sale of insurance contracts, subject to ultimate recoverability. For short duration contracts, we subsequently amortize such costs to underwriting expenses as the related premiums are earned. Acquisition costs related to long duration life insurance contracts are amortized over the expected premium-paying period in proportion to the anticipated premiums over the life of the policy. Such anticipated premiums are estimated using the same assumptions used for computing liabilities for future policy benefits. Direct incremental acquisition costs include commissions, premium taxes and certain other costs associated with successful efforts. We expense all other underwriting costs as incurred. The recoverability of capitalized insurance policy acquisition costs generally reflects anticipation of investment income. The unamortized balances are included in other assets and were approximately $3.4 billion and $3.25 billion at December 31, 2021 and 2020, respectively.
Life and annuity insurance benefits	Notes to Consolidated Financial Statements (Continued) (1) Significant accounting policies and practices (Continued) (s) Life and annuity insurance benefits We compute liabilities for benefits under life insurance contracts based upon estimated future investment yields, expected mortality, morbidity and lapse or withdrawal rates, as well as estimates of premiums we expect to receive and expenses we expect to incur in the future. These assumptions, as applicable, also include a margin for adverse deviation and may vary with the characteristics of the contract’s date of issuance, policy duration and country of risk. The interest rate assumptions used may vary by contract or jurisdiction. We discount periodic payment annuity liabilities based on the implicit rate as of the inception of the contracts such that the present value of the liabilities equals the premiums. Discount rates for most contracts range from 3% to 7%.
Regulated utilities and energy businesses	(t) Regulated utilities and energy businesses Certain energy subsidiaries prepare their financial statements in accordance with authoritative guidance for regulated operations, reflecting the economic effects of regulation from the ability to recover certain costs from customers and the requirement to return revenues to customers in the future through the regulated rate-setting process. Accordingly, certain costs are deferred as regulatory assets and certain income is accrued as regulatory liabilities. Regulatory assets and liabilities will be amortized into operating expenses and revenues over various future periods. Regulatory assets and liabilities are continually assessed for probable future inclusion in regulatory rates by considering factors such as applicable regulatory or legislative changes and recent rate orders received by other regulated entities. If future inclusion in regulatory rates ceases to be probable, the amount no longer probable of inclusion in regulatory rates is charged or credited to earnings (or other comprehensive income, if applicable) or returned to customers.
Foreign currency	(u) Foreign currency The accounts of our non-U.S. based subsidiaries are measured, in most instances, using functional currencies other than the U.S. Dollar. Revenues and expenses in the financial statements of these subsidiaries are translated into U.S. Dollars at the average exchange rate for the period and assets and liabilities are translated at the exchange rate as of the end of the reporting period. The net effects of translating the financial statements of these subsidiaries are included in shareholders’ equity as a component of accumulated other comprehensive income. Gains and losses arising from transactions denominated in a currency other than the functional currency of the reporting entity, including gains and losses from the remeasurement of assets and liabilities due to changes in currency exchange rates, are included in earnings.
Income taxes	(v) Income taxes Berkshire files a consolidated federal income tax return in the United States, which includes eligible subsidiaries. In addition, we file income tax returns in state, local and foreign jurisdictions as applicable. Provisions for current income tax liabilities are calculated and accrued on income and expense amounts expected to be included in the income tax returns for the current year. Income taxes reported in earnings also include deferred income tax provisions. Deferred income tax assets and liabilities are computed on differences between the financial statement bases and tax bases of assets and liabilities at the enacted tax rates. Changes in deferred income tax assets and liabilities associated with components of other comprehensive income are charged or credited directly to other comprehensive income. Otherwise, changes in deferred income tax assets and liabilities are included as a component of income tax expense. The effect on deferred income tax assets and liabilities attributable to changes in enacted tax rates are charged or credited to income tax expense in the period of enactment. Valuation allowances are established for certain deferred tax assets when realization is not likely. Assets and liabilities are established for uncertain tax positions taken or positions expected to be taken in income tax returns when such positions, in our judgment, do not meet a more-likely-than-not threshold based on the technical merits of the positions. Estimated interest and penalties related to uncertain tax positions are included as a component of income tax expense.
New accounting pronouncements adopted	Notes to Consolidated Financial Statements (Continued) (1) Significant accounting policies and practices (Continued) (w) New accounting pronouncements adopted in 2020 We adopted Accounting Standards Codification (“ASC”) 326 “Financial Instruments-Credit Losses” on January 1, 2020. ASC 326 provides for the measurement of expected credit losses on financial assets that are carried at amortized cost based on the net amounts expected to be collected. Measurements of expected credit losses therefore include provisions for non-collection, whether the risk is probable or remote. Prior to the adoption of ASC 326, credit losses were measured when non-collection was considered probable. Upon adoption of ASC 326, we recorded a charge to retained earnings of $388 million representing the cumulative after-tax increase in our allowances for credit losses. (x) New accounting pronouncements adopted in 2019 Berkshire adopted ASC 842 “Leases” on January 1, 2019 with respect to contracts in effect as of the adoption and elected to not restate prior period financial statements. Most significantly, ASC 842 requires a lessee to recognize a liability to make operating lease payments and an asset with respect to its right to use the underlying asset for the lease term. Upon adoption, we recorded operating lease right-of-use assets of approximately $6.2 billion, lease liabilities of $5.9 billion and reduced other assets by approximately $300 million.
New accounting pronouncements to be adopted subsequent to December 31, 2021	(y) New accounting pronouncements to be adopted subsequent to December 31, 2021 In August 2018, the Financial Accounting Standards Board issued Accounting Standards Update 2018-12 “Targeted Improvements to the Accounting for Long-Duration Contracts” (“ASU 2018-12”). ASU 2018-12 requires reassessment of cash flow assumptions at least annually and revision of discount rate assumptions each reporting period in valuing policyholder liabilities and related deferred acquisition costs of long-duration insurance and reinsurance contracts. The effects from changes in cash flow assumptions are reflected in earnings and the effects from changes in discount rate assumptions are reflected in other comprehensive income. Currently, the cash flow and discount rate assumptions are set at the contract inception date and not subsequently changed, except under limited circumstances. ASU 2018-12 is to be applied retrospectively to the earliest period presented in the financial statements, requires new disclosures and is effective for fiscal years beginning after December 15, 2022, with early adoption permitted. We currently intend to adopt ASU 2018-12 as of January 1, 2023 using the modified retrospective method, which provides that the revised cash flow and discount rate assumptions as of January 1, 2021 (the transition date) be applied to contracts then in-force, with liabilities then remeasured as provided under the standard. The cumulative effects from discount rate assumption changes as of the transition date will be reflected in accumulated other comprehensive income and the cumulative effect from cash flow assumption changes will be included in retained earnings. While we have not finalized our assessment of the impact of the adoption as of the transition date, we currently believe that the changes in discount rate assumptions will have a greater effect on our recorded liabilities than changes in cash flow assumptions. We also preliminarily estimate that the changes in discount rate assumptions as of January 1, 2021 will increase our life, health and annuity benefit liabilities from the amounts previously reported due to the historically low interest rate environment at that time. However, the ultimate impact of adopting ASU 2018-12 will be based on the discount rate and cash flow assumptions determined as of the January 1, 2023 adoption date. We, therefore, continue to evaluate the effect this standard will have on our Consolidated Financial Statements.
Fixed Maturities [Member]
Investments in fixed maturity and equity securities	(d) Investments in fixed maturity securities We classify investments in fixed maturity securities on the acquisition date and at each balance sheet date. Securities classified as held-to-maturity are carried at amortized cost, reflecting the ability and intent to hold the securities to maturity. Securities classified as trading are acquired with the intent to sell in the near term and are carried at fair value with changes in fair value reported in earnings. All other securities are classified as available-for-sale and are carried at fair value. Substantially all of investments in fixed maturity securities are classified as available-for-sale. We amortize the difference between the original cost and maturity value of a fixed maturity security to earnings using the interest method. Notes to Consolidated Financial Statements (Continued) (1) Significant accounting policies and practices (Continued) (d) Investments in fixed maturity securities (Continued) We record investment gains and losses on available-for-sale fixed maturity securities when the securities are sold, determined on a specific identification basis. For securities in an unrealized loss position, we recognize a loss in earnings for the excess of amortized cost over fair value if we intend to sell before the price recovers. As of the balance sheet date, we evaluate whether the other unrealized losses are attributable to credit losses or other factors. We consider the severity of the decline in value, creditworthiness of the issuer and other relevant factors. We record an allowance for credit losses, limited to the excess of amortized cost over fair value, with a corresponding charge to earnings if the present value of estimated cash flows is less than the present value of contractual cash flows. The allowance may be subsequently increased or decreased based on the prevailing facts and circumstances. The portion of the unrealized loss that we believe is not related to a credit loss is recognized in other comprehensive income.
Equity Securities [Member]
Investments in fixed maturity and equity securities	(e) Investments in equity securities We carry substantially all investments in equity securities at fair value and record the subsequent changes in fair values in the Consolidated Statements of Earnings as a component of investment gains or losses.

Business acquisitions (Tables)

Business acquisitions (Tables)	12 Months Ended
	Dec. 31, 2021
Business Combinations [Abstract]
Summary of preliminary fair values of identified assets acquired and liabilities assumed and residual goodwill	The cost of the acquisition was approximately $2.5 billion after post-closing adjustments as provided in the agreement. The fair values of identified assets acquired and liabilities assumed and residual goodwill are summarized as follows (in millions). Property, plant and equipment $ 9,264 Goodwill 1,741 Other 2,398 Assets acquired $ 13,403 Notes payable and other borrowings $ 5,615 Other 1,358 Liabilities assumed 6,973 Noncontrolling interests 3,916 Net assets $ 2,514

Investments in fixed maturity_2

Investments in fixed maturity securities (Tables)	12 Months Ended
	Dec. 31, 2021
Investments Debt And Equity Securities [Abstract]
Schedule of investments in securities with fixed maturities	Investments in fixed maturity securities as of December 31, 2021 and 2020 are summarized by type below (in millions). Amortized Cost Unrealized Gains Unrealized Losses Fair Value December 31, 2021 U.S. Treasury, U.S. government corporations and agencies $ 3,286 $ 22 $ (5 ) $ 3,303 Foreign governments 10,998 29 (33 ) 10,994 Corporate bonds 1,363 412 (1 ) 1,774 Other 317 47 (1 ) 363 $ 15,964 $ 510 $ (40 ) $ 16,434 December 31, 2020 U.S. Treasury, U.S. government corporations and agencies $ 3,348 $ 55 $ — $ 3,403 Foreign governments 11,233 110 (5 ) 11,338 Corporate bonds 4,729 464 (2 ) 5,191 Other 414 66 (2 ) 478 $ 19,724 $ 695 $ (9 ) $ 20,410
Schedule of amortized cost and estimated fair value of securities with fixed maturities	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 $ 9,171 $ 6,044 $ 307 $ 207 $ 235 $ 15,964 Fair value 9,165 6,086 559 347 277 16,434

Investments in equity securit_2

Investments in equity securities (Tables)	12 Months Ended
	Dec. 31, 2021
Investments Debt And Equity Securities [Abstract]
Schedule of investments in equity securities	Investments in equity securities as of December 31, 2021 and 2020 are summarized based on the primary industry of the investee in the table below (in millions). Cost Basis Net Unrealized Gains Fair Value December 31, 2021 * Banks, insurance and finance $ 26,822 $ 62,236 $ 89,058 Consumer products 36,076 154,945 191,021 Commercial, industrial and other 41,707 28,933 70,640 $ 104,605 $ 246,114 $ 350,719 * Approximately 73% of the aggregate fair value was concentrated in four companies (American Express Company – $24.8 billion; Apple Inc. – $161.2 billion; Bank of America Corporation – $46.0 billion and The Coca-Cola Company – $23.7 billion). Cost Basis Net Unrealized Gains Fair Value December 31, 2020 * Banks, insurance and finance $ 26,312 $ 40,167 $ 66,479 Consumer products 34,747 111,583 146,330 Commercial, industrial and other 47,561 20,800 68,361 $ 108,620 $ 172,550 $ 281,170 * Approximately 68% of the aggregate fair value was concentrated in four companies (American Express Company – $18.3 billion; Apple Inc. – $120.4 billion; Bank of America Corporation – $31.3 billion and The Coca-Cola Company – $21.9 billion).

Equity method investments (Tabl

Equity method investments (Tables)	12 Months Ended
	Dec. 31, 2021
Equity Method Investments And Joint Ventures [Abstract]
Summarized unaudited financial information of Kraft Heinz	Summarized consolidated financial information of Kraft Heinz follows (in millions). December 25, 2021 December 26, 2020 Assets $ 93,394 $ 99,830 Liabilities 43,942 49,587 Year ending December 25, 2021 Year ending December 26, 2020 Year ending December 28, 2019 Sales $ 26,042 $ 26,185 $ 24,977 Net earnings attributable to Kraft Heinz common shareholders $ 1,012 $ 356 $ 1,935

Investment and derivative con_2

Investment and derivative contract gains/losses (Tables)	12 Months Ended
	Dec. 31, 2021
Investments Debt And Equity Securities [Abstract]
Summary of investment and derivative gains and losses	Investment and derivative contract gains/losses for each of the three years ending December 31, 2021 are summarized as follows (in millions). 2021 2020 2019 Investment gains (losses): Equity securities: Change in unrealized investment gains (losses) during the year on securities held at the end of the year $ 76,375 $ 54,951 $ 69,581 Investment gains (losses) during the year on securities sold 997 (14,036 ) 1,585 77,372 40,915 71,166 Fixed maturity securities: Gross realized gains 85 56 87 Gross realized losses (29 ) (27 ) (25 ) Other 148 (39 ) (105 ) Investment gains (losses) 77,576 40,905 71,123 Derivative contract gains (losses) 966 (159 ) 1,484 $ 78,542 $ 40,746 $ 72,607
Derivative contracts outstanding	Information related to these contracts follows (dollars in millions). December 31, 2021 2020 Balance sheet liabilities - at fair value $ 99 $ 1,065 Notional value 6,992 10,991 Intrinsic value — 727 Weighted average remaining life (in years) 0.5 1.2

Loans and finance receivables (

Loans and finance receivables (Tables)	12 Months Ended
	Dec. 31, 2021
Schedule of receivables	Other receivables are comprised of the following (in millions). December 31, 2021 December 31, 2020 Insurance and other: Insurance premiums receivable $ 15,050 $ 14,025 Reinsurance recoverables 4,900 4,805 Trade receivables 12,971 11,521 Other 3,146 2,637 Allowances for credit losses (679 ) (678 ) $ 35,388 $ 32,310 Railroad, utilities and energy: Trade receivables $ 3,678 $ 3,235 Other 650 438 Allowances for credit losses (151 ) (131 ) $ 4,177 $ 3,542
Loans and Finance Receivables [Member]
Schedule of receivables	Loans and finance receivables are summarized as follows (in millions). December 31, 2021 2020 Loans and finance receivables before allowances and discounts $ 22,065 $ 20,436 Allowances for credit losses (765 ) (712 ) Unamortized acquisition discounts and points (549 ) (523 ) $ 20,751 $ 19,201
Schedule of reconciliation of allowance for credit losses on loans and finance receivables	Loans and finance receivables are principally manufactured home loans, and to a lesser extent, commercial loans and site-built home loans. Reconciliations of the allowance for credit losses on loans and finance receivables for 2021, 2020 and 2019 follow (in millions). 2021 2020 2019 Balance at beginning of year $ 712 $ 167 $ 177 Adoption of ASC 326 — 486 — Provision for credit losses 88 177 125 Charge-offs, net of recoveries (35 ) (118 ) (135 ) Balance at December 31 $ 765 $ 712 $ 167
Manufactured Housing Loan Balances [Member]
Summary of performing and non-performing home loans before discounts and allowances by year of loan origination	A summary of performing and non-performing home loans before discounts and allowances by year of loan origination as of December 31, 2021 follows (in millions). Origination Year 2021 2020 2019 2018 2017 Prior Total Performing $ 4,898 $ 3,164 $ 2,238 $ 1,694 $ 1,259 $ 6,842 $ 20,095 Non-performing 4 5 6 7 5 40 67 Total $ 4,902 $ 3,169 $ 2,244 $ 1,701 $ 1,264 $ 6,882 $ 20,162

Other receivables (Tables)

Other receivables (Tables)	12 Months Ended
	Dec. 31, 2021
Receivables [Abstract]
Schedule of receivables	Other receivables are comprised of the following (in millions). December 31, 2021 December 31, 2020 Insurance and other: Insurance premiums receivable $ 15,050 $ 14,025 Reinsurance recoverables 4,900 4,805 Trade receivables 12,971 11,521 Other 3,146 2,637 Allowances for credit losses (679 ) (678 ) $ 35,388 $ 32,310 Railroad, utilities and energy: Trade receivables $ 3,678 $ 3,235 Other 650 438 Allowances for credit losses (151 ) (131 ) $ 4,177 $ 3,542

Inventories (Tables)

Inventories (Tables)	12 Months Ended
	Dec. 31, 2021
Inventory Disclosure [Abstract]
Schedule of inventories	Inventories are comprised of the following (in millions). December 31, 2021 2020 Raw materials $ 5,743 $ 4,821 Work in process and other 3,192 2,541 Finished manufactured goods 4,530 4,412 Goods acquired for resale 7,489 7,434 $ 20,954 $ 19,208

Property, plant and equipment_2

Property, plant and equipment including equipment held for lease (Tables)	12 Months Ended
	Dec. 31, 2021
Schedule of depreciation expense	Depreciation expense for each of the three years ending December 31, 2021 is summarized below (in millions). 2021 2020 2019 Insurance and other $ 2,318 $ 2,320 $ 2,269 Railroad, utilities and energy 5,990 5,799 5,297 $ 8,308 $ 8,119 $ 7,566
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). December 31, 2021 2020 Land, buildings and improvements $ 14,070 $ 13,799 Machinery and equipment 26,063 25,488 Furniture, fixtures and other 4,640 4,530 44,773 43,817 Accumulated depreciation (23,939 ) (22,617 ) $ 20,834 $ 21,200
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. December 31, 2021 2020 Railroad: Land, track structure and other roadway $ 65,843 $ 63,824 Locomotives, freight cars and other equipment 13,822 13,523 Construction in progress 1,027 916 80,692 78,263 Accumulated depreciation (14,978 ) (13,175 ) 65,714 65,088 Utilities and energy: Utility generation, transmission and distribution systems 90,223 86,730 Interstate natural gas pipeline assets 17,423 16,667 Independent power plants and other assets 13,695 12,671 Construction in progress 4,196 3,308 125,537 119,376 Accumulated depreciation (35,721 ) (33,248 ) 89,816 86,128 $ 155,530 $ 151,216

Equipment held for lease (Table

Equipment held for lease (Tables)	12 Months Ended
	Dec. 31, 2021
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). December 31, 2021 2020 Railcars $ 9,448 $ 9,402 Aircraft 9,234 8,204 Other 5,053 4,868 23,735 22,474 Accumulated depreciation (8,817 ) (7,873 ) $ 14,918 $ 14,601
Summary of fixed and variable operating lease revenues	Fixed and variable operating lease revenues for each of the three years ending December 31, 2021 are summarized below (in millions). 2021 2020 2019 Fixed lease revenue $ 4,482 $ 4,262 $ 4,415 Variable lease revenue 1,506 947 1,441 $ 5,988 $ 5,209 $ 5,856
Summary of remaining operating lease receipts	A summary of future operating lease receipts as of December 31, 2021 follows (in millions). 2022 2023 2024 2025 2026 Thereafter Total $ 2,922 $ 2,233 $ 1,623 $ 1,009 $ 536 $ 392 $ 8,715

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2021
Leases [Abstract]
Summary of remaining operating lease payments	A summary of our remaining future operating lease payments reconciled to lease liabilities as of December 31, 2021 and December 31, 2020 follows (in millions). Year 1 Year 2 Year 3 Year 4 Year 5 Thereafter Total lease payments Amount representing interest Lease liabilities December 31: 2021 $ 1,238 $ 1,038 $ 835 $ 631 $ 418 $ 1,571 $ 5,731 $ (740 ) $ 4,991 2020 1,342 1,111 905 725 544 1,691 6,318 (849 ) 5,469
Components of operating lease costs	Components of operating lease costs for the three years ending December 31, 2021, by type, are summarized in the following table (in millions). 2021 2020 2019 Operating lease cost $ 1,426 $ 1,413 $ 1,459 Short-term lease cost 154 145 178 Variable lease cost 223 228 276 Sublease income (10 ) (10 ) (24 ) Total lease cost $ 1,793 $ 1,776 $ 1,889

Goodwill and other intangible_2

Goodwill and other intangible assets (Tables)	12 Months Ended
	Dec. 31, 2021
Goodwill And Intangible Assets Disclosure [Abstract]
Reconciliation of the change in goodwill	Reconciliations of the changes in the carrying value of goodwill during 2021 and 2020 follow (in millions). December 31, 2021 2020 Balance at beginning of year $ 73,734 $ 81,882 Business acquisitions 353 1,758 Impairment charges — (10,033 ) Other, including foreign currency translation (212 ) 127 Balance at end of year* $ 73,875 $ 73,734 * Net of accumulated goodwill impairments of
Schedule of intangible assets	The gross carrying amounts and related accumulated amortization of other intangible assets are summarized as follows (in millions). December 31, 2021 December 31, 2020 Gross carrying amount Accumulated amortization Net carrying value Gross carrying amount Accumulated amortization Net carrying value Insurance and other: Customer relationships $ 27,335 $ 6,450 $ 20,885 $ 27,374 $ 5,756 $ 21,618 Trademarks and trade names 5,176 802 4,374 5,206 779 4,427 Patents and technology 4,763 3,484 1,279 4,766 3,313 1,453 Other 3,390 1,442 1,948 3,339 1,375 1,964 $ 40,664 $ 12,178 $ 28,486 $ 40,685 $ 11,223 $ 29,462 Railroad, utilities and energy: Customer relationships $ 678 $ 396 $ 282 $ 678 $ 361 $ 317 Trademarks, trade names and other 1,015 146 869 1,003 98 905 $ 1,693 $ 542 $ 1,151 $ 1,681 $ 459 $ 1,222

Supplemental cash flow inform_2

Supplemental cash flow information (Tables)	12 Months Ended
	Dec. 31, 2021
Supplemental Cash Flow Elements [Abstract]
Schedule of supplemental cash flow information	A summary of supplemental cash flow information for each of the three years ending December 31, 2021 is presented in the following table (in millions). 2021 2020 2019 Cash paid during the year for: Income taxes $ 5,412 $ 5,001 $ 5,415 Interest: Insurance and other 1,227 1,001 1,011 Railroad, utilities and energy 3,162 3,006 2,879 Non-cash investing and financing activities: Liabilities assumed in connection with business acquisitions 102 6,981 766 Operating lease liabilities arising from obtaining right-of-use assets 687 729 782

Unpaid losses and loss adjust_2

Unpaid losses and loss adjustment expenses (Tables)	12 Months Ended
	Dec. 31, 2021
Schedule of liability for unpaid claims and claims adjustment expense	A reconciliation of the changes in claim liabilities, excluding liabilities under retroactive reinsurance contracts (see Note 17), for each of the three years ending December 31, 2021 is as follows (in millions). 2021 2020 2019 Balances at beginning of year: Gross liabilities $ 79,854 $ 73,019 $ 68,458 Reinsurance recoverable on unpaid losses (2,912 ) (2,855 ) (3,060 ) Net liabilities 76,942 70,164 65,398 Incurred losses and loss adjustment expenses: Current accident year 52,099 43,400 43,335 Prior accident years (3,116 ) (356 ) (752 ) Total 48,983 43,044 42,583 Paid losses and loss adjustment expenses: Current accident year (22,897 ) (17,884 ) (19,482 ) Prior accident years (18,904 ) (18,862 ) (17,642 ) Total (41,801 ) (36,746 ) (37,124 ) Foreign currency effect (420 ) 480 (23 ) Business acquisition (disposition) — — (670 ) Balances at December 31: Net liabilities 83,704 76,942 70,164 Reinsurance recoverable on unpaid losses 2,960 2,912 2,855 Gross liabilities $ 86,664 $ 79,854 $ 73,019
Schedule of reconciliation of unpaid losses and allocated loss adjustment expenses to balance sheet liability	A reconciliation of the disaggregated net unpaid losses and allocated loss adjustment expenses (the latter referred to as “ALAE”) of GEICO, Berkshire Hathaway Primary Group (“BH Primary”) and Berkshire Hathaway Reinsurance Group (“BHRG”) to our consolidated unpaid losses and loss adjustment expenses as of December 31, 2021 follows (in millions). GEICO Physical Damage GEICO Auto Liability BH Primary Medical Professional Liability BH Primary Workers’ Compensation and Other Casualty BHRG Property BHRG Casualty Total Unpaid losses and ALAE, net $ 729 $ 19,768 $ 8,506 $ 13,579 $ 13,119 $ 23,611 $ 79,312 Reinsurance recoverable 11 1,085 28 639 181 892 2,836 Unpaid unallocated loss adjustment expenses 2,448 Other unpaid losses and loss adjustment expenses 2,068 Unpaid losses and loss adjustment expenses $ 86,664
Schedule of average historical claims duration	Required supplemental unaudited average historical claims duration information based on the net losses and ALAE incurred and paid accident year data in the preceding tables follows. The percentages show the average portions of net losses and ALAE paid by each succeeding year, with year 1 representing the current accident year. Average Annual Percentage Payout of Incurred Losses by Age, Net of Reinsurance In Year 1 2 3 4 5 6 7 8 9 10 GEICO Physical Damage 97% 3% GEICO Auto Liability 41% 30% 13% 8% 4% BH Primary Medical Professional Liability 2% 8% 12% 14% 13% 11% 8% 5% 4% 2% BH Primary Workers’ Compensation and Other Casualty 16% 21% 16% 12% 8% 4% 3% 2% 1% 1% BHRG Property 19% 36% 16% 8% 5% 4% 2% 1% 1% 1% BHRG Casualty 11% 16% 13% 9% 6% 5% 5% 3% 2% 2%
GEICO [Member] | Insurance Group [Member] | Physical Damage [Member]
Schedule of incurred and paid losses and allocated loss adjustment expenses	GEICO’s net incurred and paid auto physical damage and liability losses and ALAE are summarized by accident year below. IBNR and case development liabilities are as of December 31, 2021. Claim counts are established when accidents that may result in a liability are reported and are based on policy coverage. Each claim event may generate claims under multiple coverages, and thus may result in multiple counts. The “Cumulative Number of Reported Claims” includes the combined number of reported claims for all auto policy coverages. Dollars are in millions. Physical Damage Incurred Losses and ALAE through December 31, Cumulative Number of Accident Year 2020* 2021 IBNR and Case Development Liabilities Reported Claims (in thousands) 2020 $ 8,603 $ 8,396 $ 64 7,935 2021 12,135 420 8,967 Incurred losses and ALAE $ 20,531 Cumulative Paid Losses and ALAE through December 31, Accident Year 2020* 2021 2020 $ 8,118 $ 8,385 2021 11,427 Paid losses and ALAE 19,812 Net unpaid losses and ALAE for 2020 – 2021 accident years 719 Net unpaid losses and ALAE for accident years before 2020 10 Net unpaid losses and ALAE $ 729
GEICO [Member] | Insurance Group [Member] | Auto Liability [Member]
Schedule of incurred and paid losses and allocated loss adjustment expenses	Auto Liability Incurred Losses and ALAE through December 31, Cumulative Number of Accident Year 2017* 2018* 2019* 2020* 2021 IBNR and Case Development Liabilities Reported Claims (in thousands) 2017 $ 14,095 $ 13,864 $ 13,888 $ 13,824 $ 13,777 $ 232 2,646 2018 15,383 15,226 14,985 14,838 495 2,713 2019 16,901 16,678 16,191 1,202 2,778 2020 14,637 14,024 2,564 2,087 2021 17,481 5,541 2,216 Incurred losses and ALAE $ 76,311 Cumulative Paid Losses and ALAE through December 31, Accident Year 2017* 2018* 2019* 2020* 2021 2017 $ 5,806 $ 9,944 $ 11,799 $ 12,729 $ 13,260 2018 6,218 10,772 12,658 13,757 2019 6,742 11,671 13,851 2020 5,395 9,839 2021 6,450 Paid losses and ALAE 57,157 Net unpaid losses and ALAE for 2017 – 2021 accident years 19,154 Net unpaid losses and ALAE for accident years before 2017 614 Net unpaid losses and ALAE $ 19,768 * Unaudited required supplemental information
Berkshire Hathaway Primary Group [Member] | Insurance Group [Member] | Medical Professional Liability [Member]
Schedule of incurred and paid losses and allocated loss adjustment expenses	Medical Professional Liability We estimate the ultimate expected incurred losses and loss adjustment expenses for medical professional claim liabilities using a variety of commonly accepted actuarial methodologies, such as the paid and incurred development method and Bornhuetter-Ferguson based methods, as well as other techniques that consider insured loss exposures and historical and expected loss trends, among other factors. These methodologies produce loss estimates from which we determine our best estimate. In addition, we study developments in older accident years and adjust initial loss estimates to reflect recent developments based upon claim age, coverage and litigation experience. Incurred Losses and ALAE through December 31, Cumulative Number of Accident Year 2012* 2013* 2014* 2015* 2016* 2017* 2018* 2019* 2020* 2021 IBNR and Case Development Liabilities Reported Claims (in thousands) 2012 $ 1,336 $ 1,306 $ 1,277 $ 1,223 $ 1,168 $ 1,078 $ 1,035 $ 998 $ 988 $ 971 $ 51 11 2013 1,328 1,296 1,261 1,195 1,127 1,086 1,019 985 978 62 11 2014 1,370 1,375 1,305 1,246 1,218 1,127 1,061 1,033 108 11 2015 1,374 1,342 1,269 1,290 1,218 1,157 1,093 136 12 2016 1,392 1,416 1,414 1,394 1,341 1,288 213 15 2017 1,466 1,499 1,495 1,474 1,382 328 21 2018 1,602 1,650 1,659 1,580 495 23 2019 1,670 1,691 1,663 869 20 2020 1,704 1,751 1,319 27 2021 1,852 1,672 15 Incurred losses and ALAE $ 13,591 Cumulative Paid Losses and ALAE through December 31, Accident Year 2012* 2013* 2014* 2015* 2016* 2017* 2018* 2019* 2020* 2021 2012 $ 15 $ 93 $ 218 $ 377 $ 522 $ 642 $ 725 $ 789 $ 830 $ 848 2013 15 90 219 368 518 635 743 793 821 2014 21 106 238 396 540 671 752 788 2015 23 108 218 382 543 663 719 2016 22 115 274 461 620 712 2017 27 128 300 457 582 2018 35 166 367 543 2019 39 160 314 2020 34 148 2021 36 Paid losses and ALAE 5,511 Net unpaid losses and ALAE for 2012 – 2021 accident years 8,080 Net unpaid losses and ALAE for accident years before 2012 426 Net unpaid losses and ALAE $ 8,506 * Unaudited required supplemental information
Berkshire Hathaway Primary Group [Member] | Insurance Group [Member] | Workers' Compensation and Other Casualty [Member]
Schedule of incurred and paid losses and allocated loss adjustment expenses	Workers’ Compensation and Other Casualty We periodically evaluate ultimate loss and loss adjustment expense estimates for the workers’ compensation and other casualty claims using a combination of commonly accepted actuarial methodologies such as the Bornhuetter-Ferguson and chain-ladder approaches using paid and incurred loss data. Paid and incurred loss data is segregated and analyzed by state due to the different state regulatory frameworks that may impact certain factors, including the duration and amount of loss payments. We also separately study the various components of liabilities, such as employee lost wages, medical expenses and the costs of claims investigations and administration. We establish case liabilities for reported claims based upon the facts and circumstances of the claim. The excess of the ultimate projected losses, including the expected development of case estimates, and the case-basis liabilities is included in IBNR liabilities. Incurred Losses and ALAE through December 31, Cumulative Number of Accident Year 2012* 2013* 2014* 2015* 2016* 2017* 2018* 2019* 2020* 2021 IBNR and Case Development Liabilities Reported Claims (in thousands) 2012 $ 873 $ 850 $ 837 $ 791 $ 780 $ 762 $ 750 $ 736 $ 718 $ 709 $ 39 53 2013 1,258 1,228 1,178 1,127 1,096 1,072 1,050 1,028 1,008 96 67 2014 1,743 1,638 1,614 1,548 1,482 1,497 1,477 1,460 163 90 2015 2,169 2,127 2,042 2,014 2,025 1,997 2,006 242 111 2016 2,511 2,422 2,359 2,325 2,365 2,370 396 115 2017 3,044 2,907 2,842 2,843 2,852 503 139 2018 3,544 3,412 3,480 3,536 908 160 2019 4,074 4,102 4,175 1,278 173 2020 4,421 4,278 2,089 141 2021 5,197 3,545 218 Incurred losses and ALAE $ 27,591 Cumulative Paid Losses and ALAE through December 31, Accident Year 2012* 2013* 2014* 2015* 2016* 2017* 2018* 2019* 2020* 2021 2012 $ 116 $ 299 $ 414 $ 501 $ 560 $ 592 $ 611 $ 626 $ 634 $ 640 2013 177 422 609 725 793 835 858 874 884 2014 239 557 800 1,007 1,111 1,176 1,214 1,245 2015 289 700 1,017 1,289 1,488 1,570 1,648 2016 329 775 1,148 1,461 1,661 1,778 2017 441 1,003 1,434 1,771 1,956 2018 538 1,198 1,683 2,028 2019 682 1,478 2,022 2020 695 1,391 2021 833 Paid losses and ALAE 14,425 Net unpaid losses and ALAE for 2012 – 2021 accident years 13,166 Net unpaid losses and ALAE for accident years before 2012 413 Net unpaid losses and ALAE $ 13,579 * Unaudited required supplemental information
Berkshire Hathaway Reinsurance Group [Member] | Insurance Group [Member] | Property [Member]
Schedule of incurred and paid losses and allocated loss adjustment expenses	BHRG’s disaggregated incurred and paid losses and ALAE are summarized by accident year. IBNR and case development liabilities are as of December 31, 2021. Dollars are in millions. Property Incurred Losses and ALAE through December 31, Accident Year 2012* 2013* 2014* 2015* 2016* 2017* 2018* 2019* 2020* 2021 IBNR and Case Development Liabilities 2012 $ 3,129 $ 2,822 $ 2,621 $ 2,382 $ 2,330 $ 2,327 $ 2,309 $ 2,294 $ 2,285 $ 2,305 $ 31 2013 3,198 3,035 2,690 2,600 2,579 2,520 2,469 2,455 2,453 29 2014 2,619 2,408 2,297 2,154 2,100 2,028 1,999 1,996 33 2015 3,256 3,103 2,546 2,950 2,948 2,971 2,975 154 2016 3,261 3,890 3,616 3,585 3,589 3,578 112 2017 5,253 4,953 4,806 4,698 4,631 141 2018 4,375 4,467 4,344 4,227 461 2019 4,065 4,234 3,992 541 2020 5,795 6,048 1,504 2021 6,669 3,405 Incurred losses and ALAE $ 38,874 Cumulative Paid Losses and ALAE through December 31, Accident Year 2012* 2013* 2014* 2015* 2016* 2017* 2018* 2019* 2020* 2021 2012 $ 259 $ 1,218 $ 1,796 $ 1,934 $ 2,022 $ 2,097 $ 2,117 $ 2,162 $ 2,180 $ 2,201 2013 515 1,424 1,863 2,060 2,180 2,260 2,300 2,328 2,352 2014 465 1,234 1,555 1,693 1,758 1,808 1,838 1,860 2015 577 1,596 1,946 2,141 2,245 2,427 2,510 2016 705 1,794 2,186 2,647 2,899 3,083 2017 1,025 2,712 3,633 3,944 4,163 2018 907 2,310 2,831 3,061 2019 748 2,247 2,830 2020 956 2,882 2021 1,214 Paid losses and ALAE 26,156 Net unpaid losses and ALAE for 2012 – 2021 accident years 12,718 Net unpaid losses and ALAE for accident years before 2012 401 Net unpaid losses and ALAE $ 13,119 * Unaudited required supplemental information
Berkshire Hathaway Reinsurance Group [Member] | Insurance Group [Member] | Casualty [Member]
Schedule of incurred and paid losses and allocated loss adjustment expenses	Casualty Incurred Losses and ALAE through December 31, Accident Year 2012* 2013* 2014* 2015* 2016* 2017* 2018* 2019* 2020* 2021 IBNR and Case Development Liabilities 2012 $ 2,792 $ 2,974 $ 2,808 $ 2,871 $ 2,799 $ 2,686 $ 2,619 $ 2,562 $ 2,556 $ 2,557 $ 372 2013 2,132 2,268 2,298 2,141 2,086 2,032 1,937 1,865 1,837 331 2014 1,872 2,069 2,038 2,001 1,915 1,952 1,942 1,847 431 2015 1,877 2,082 2,109 2,008 1,882 1,844 1,817 395 2016 1,906 2,115 2,023 1,980 1,900 1,843 451 2017 2,193 2,685 2,563 2,470 2,383 582 2018 2,924 3,559 3,482 3,340 904 2019 3,429 3,901 3,780 1,521 2020 3,861 3,987 2,147 2021 3,744 2,584 Incurred losses and ALAE $ 27,135 Cumulative Paid Losses and ALAE through December 31, Accident Year 2012* 2013* 2014* 2015* 2016* 2017* 2018* 2019* 2020* 2021 2012 $ 308 $ 747 $ 1,139 $ 1,368 $ 1,525 $ 1,650 $ 1,750 $ 1,810 $ 1,868 $ 1,906 2013 290 519 805 933 1,037 1,139 1,199 1,256 1,290 2014 149 477 642 752 874 959 1,103 1,147 2015 196 489 713 833 924 1,014 1,088 2016 253 555 732 862 960 1,043 2017 230 564 819 1,269 1,376 2018 265 867 1,639 1,909 2019 353 896 1,176 2020 404 970 2021 307 Paid losses and ALAE 12,212 Net unpaid losses and ALAE for 2012 – 2021 accident years 14,923 Net unpaid losses and ALAE for accident years before 2012 8,688 Net unpaid losses and ALAE $ 23,611 * Unaudited required supplemental information

Retroactive reinsurance contr_2

Retroactive reinsurance contracts (Tables)	12 Months Ended
	Dec. 31, 2021
Insurance [Abstract]
Reconciliation of changes in retroactive reinsurance claim liabilities and deferred charge assets	Reconciliations of the changes in estimated liabilities for retroactive reinsurance unpaid losses and loss adjustment expenses (“claim liabilities”) and related deferred charge reinsurance assumed assets for each of the three years ended December 31, 2021 follow (in millions). 2021 2020 2019 Unpaid losses and loss adjustment expenses Deferred charges - retroactive reinsurance Unpaid losses and loss adjustment expenses Deferred charges - retroactive reinsurance Unpaid losses and loss adjustment expenses Deferred charges - retroactive reinsurance Balances at beginning of year $ 40,966 $ (12,441 ) $ 42,441 $ (13,747 ) $ 41,834 $ (14,104 ) Incurred losses and loss adjustment expenses: Current year contracts 153 (17 ) — — 1,138 (453 ) Prior years’ contracts (974 ) 1,819 (399 ) 1,306 378 810 Total (821 ) 1,802 (399 ) 1,306 1,516 357 Paid losses and loss adjustment expenses (1,889 ) — (1,076 ) — (909 ) — Balances at December 31 $ 38,256 $ (10,639 ) $ 40,966 $ (12,441 ) $ 42,441 $ (13,747 ) Incurred losses and loss adjustment expenses, net of deferred charges $ 981 $ 907 $ 1,873

Notes payable and other borro_2

Notes payable and other borrowings (Tables)	12 Months Ended
	Dec. 31, 2021
Schedule of short and long term outstanding debt disclosure	Notes payable and other borrowings are summarized below (in millions). The weighted average interest rates and maturity date ranges shown in the following tables are based on borrowings as of December 31, 2021. Weighted Average December 31, Interest Rate 2021 2020 Insurance and other: Berkshire Hathaway Inc. (“Berkshire”): U.S. Dollar denominated due 2022-2047 3.3 % $ 6,820 $ 8,308 Euro denominated due 2023-2041 1.0 % 7,792 8,326 Japanese Yen denominated due 2023-2060 0.6 % 6,797 6,031 Berkshire Hathaway Finance Corporation (“BHFC”): U.S. Dollar denominated due 2022-2051 3.6 % 10,758 10,766 Great Britain Pound denominated due 2039-2059 2.5 % 2,325 2,347 Other subsidiary borrowings due 2022-2045 4.0 % 4,438 4,682 Short-term subsidiary borrowings 2.9 % 342 1,062 $ 39,272 $ 41,522
Debt principal payments disclosure	Debt principal repayments expected during each of the next five years are as follows (in millions). Amounts in 2022 include short-term borrowings. 2022 2023 2024 2025 2026 Insurance and other $ 1,933 $ 5,879 $ 2,154 $ 2,703 $ 3,422 Railroad, utilities and energy 4,206 4,832 3,991 3,792 2,033 $ 6,139 $ 10,711 $ 6,145 $ 6,495 $ 5,455
Railroad, Utilities and Energy [Member]
Schedule of short and long term outstanding debt disclosure	Weighted Average December 31, Interest Rate 2021 2020 Railroad, utilities and energy: Berkshire Hathaway Energy Company (“BHE”) and subsidiaries: BHE senior unsecured debt due 2023-2051 4.3 % $ 13,003 $ 13,447 Subsidiary and other debt due 2022-2064 4.1 % 36,759 36,420 Short-term borrowings 1.4 % 2,009 2,286 Burlington Northern Santa Fe (“BNSF”) and subsidiaries due 2022-2097 4.5 % 23,219 23,220 $ 74,990 $ 75,373

Income taxes (Tables)

Income taxes (Tables)	12 Months Ended
	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Schedule of income tax liability	The liabilities for income taxes reflected in our Consolidated Balance Sheets are as follows (in millions). December 31, 2021 2020 Currently payable (receivable) $ (482 ) $ (276 ) Deferred 89,679 73,261 Other 1,046 1,113 $ 90,243 $ 74,098
Schedule of deferred tax assets and liabilities	The tax effects of temporary differences that give rise to significant portions of deferred tax assets and deferred tax liabilities are shown below (in millions). December 31, 2021 2020 Deferred tax liabilities: Investments – unrealized appreciation $ 55,437 $ 40,181 Deferred charges reinsurance assumed 2,234 2,613 Property, plant and equipment and equipment held for lease 31,323 30,203 Goodwill and other intangible assets 6,748 6,753 Other 4,094 3,736 99,836 83,486 Deferred tax assets: Unpaid losses and loss adjustment expenses (1,091 ) (1,135 ) Unearned premiums (990 ) (900 ) Accrued liabilities (1,868 ) (2,193 ) Regulatory liabilities (1,349 ) (1,421 ) Other (4,859 ) (4,576 ) (10,157 ) (10,225 ) Net deferred tax liability $ 89,679 $ 73,261
Schedule of tax provision by jurisdiction category and classification	Income tax expense reflected in our Consolidated Statements of Earnings for each of the three years ending December 31, 2021 was as follows (in millions). 2021 2020 2019 Federal $ 20,345 $ 10,596 $ 19,069 State (527 ) 1,086 625 Foreign 1,061 758 1,210 $ 20,879 $ 12,440 $ 20,904 Current $ 5,326 $ 5,052 $ 5,818 Deferred 15,553 7,388 15,086 $ 20,879 $ 12,440 $ 20,904
Schedule of income tax reconciled to federal statutory amount	Income tax expense is reconciled to hypothetical amounts computed at the U.S. federal statutory rate for each of the three years ending December 31, 2021 in the table below (in millions). 2021 2020 2019 Earnings before income taxes $ 111,686 $ 55,693 $ 102,696 Hypothetical income tax expense computed at the U.S. federal statutory rate $ 23,454 $ 11,696 $ 21,566 Dividends received deduction and tax-exempt interest (457 ) (448 ) (433 ) State income taxes, less U.S. federal income tax benefit (417 ) 858 494 U.S. income tax credits (1,860 ) (1,519 ) (942 ) Goodwill impairments — 1,977 20 Other differences, net 159 (124 ) 199 $ 20,879 $ 12,440 $ 20,904 Effective income tax rate 18.7 % 22.3 % 20.4 %

Fair value measurements (Tables

Fair value measurements (Tables)	12 Months Ended
	Dec. 31, 2021
Fair Value Disclosures [Abstract]
Financial assets and liabilities measured at fair value on a recurring basis	Our financial assets and liabilities are summarized below as of December 31, 2021 and December 31, 2020, with fair values shown according to the fair value hierarchy (in millions). The carrying values of cash and cash equivalents, U.S. Treasury Bills, other 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) December 31, 2021 Investments in fixed maturity securities: U.S. Treasury, U.S. government corporations and agencies $ 3,303 $ 3,303 $ 3,261 $ 42 $ — Foreign governments 10,994 10,994 10,286 708 — Corporate bonds 1,774 1,774 — 1,774 — Other 363 363 — 363 — Investments in equity securities 350,719 350,719 339,225 8 11,486 Investment in Kraft Heinz common stock 13,112 11,683 11,683 — — Loans and finance receivables 20,751 22,174 — 2,178 19,996 Derivative contract assets (1) 329 329 6 230 93 Derivative contract liabilities: Railroad, utilities and energy (1) 277 277 2 51 224 Equity index put options (1) 99 99 — — 99 Notes payable and other borrowings: Insurance and other 39,272 42,339 — 42,292 47 Railroad, utilities and energy 74,990 87,065 — 87,065 — December 31, 2020 Investments in fixed maturity securities: U.S. Treasury, U.S. government corporations and agencies $ 3,403 $ 3,403 $ 3,358 $ 45 $ — Foreign governments 11,338 11,338 9,259 2,079 — Corporate bonds 5,191 5,191 — 5,191 — Other 478 478 — 478 — Investments in equity securities 281,170 281,170 271,848 38 9,284 Investment in Kraft Heinz common stock 13,336 11,280 11,280 — — Loans and finance receivables 19,201 20,554 — 2,692 17,862 Derivative contract assets (1) 270 270 1 72 197 Derivative contract liabilities: Railroad, utilities and energy (1) 121 121 6 96 19 Equity index put options (1) 1,065 1,065 — — 1,065 Notes payable and other borrowings: Insurance and other 41,522 46,676 — 46,665 11 Railroad, utilities and energy 75,373 92,593 — 92,593 — (1)
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 assets and liabilities measured and carried at fair value on a recurring basis with the use of significant unobservable inputs (Level 3) for each of the three years ending December 31, 2021 follow (in millions). Balance at beginning of year Gains (losses) included in earnings Acquisitions, dispositions and settlements Transfers out of Level 3 Balance at December 31, Investments in equity securities: 2021 $ 8,978 $ 1,902 $ 1,100 $ (500 ) $ 11,480 2020 10,405 (1,426 ) — (1 ) 8,978 2019 1 404 10,000 — 10,405 Equity index put option contract liabilities: 2021 $ (1,065 ) $ 966 $ — $ 99 $ — 2020 (968 ) (159 ) 62 — (1,065 ) 2019 (2,452 ) 1,484 — — (968 )
Fair value assets and liabilities measured on recurring basis, unobservable inputs, additional information	Quantitative information as of December 31, 2021 for 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 Investments in equity securities: Preferred stock $ 10,864 Discounted cash flow Expected duration 7 years Discount for transferability restrictions and subordination 372 bps Common stock warrants 616 Warrant pricing model Expected duration 7 years Volatility 37%

Common stock (Tables)

Common stock (Tables)	12 Months Ended
	Dec. 31, 2021
Equity [Abstract]
Changes in issued, treasury and outstanding Berkshire common stock	Changes in Berkshire’s issued, treasury and outstanding common stock during the three years ending December 31, 2021 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 (22,906 ) — (22,906 ) 34,624,869 — 34,624,869 Treasury stock acquired — (4,440 ) (4,440 ) — (17,563,410 ) (17,563,410 ) Balance December 31, 2019 719,307 (17,337 ) 701,970 1,408,183,852 (23,702,319 ) 1,384,481,533 Conversions of Class A common stock to Class B common stock (40,784 ) — (40,784 ) 61,176,000 — 61,176,000 Treasury stock acquired — (17,255 ) (17,255 ) — (95,614,062 ) (95,614,062 ) Balance December 31, 2020 678,523 (34,592 ) 643,931 1,469,359,852 (119,316,381 ) 1,350,043,471 Conversions of Class A common stock to Class B common stock (12,622 ) — (12,622 ) 18,933,000 — 18,933,000 Treasury stock acquired — (14,196 ) (14,196 ) — (78,501,968 ) (78,501,968 ) Balance December 31, 2021 665,901 (48,788 ) 617,113 1,488,292,852 (197,818,349 ) 1,290,474,503

Revenues from contracts with _2

Revenues from contracts with customers (Tables)	12 Months Ended
	Dec. 31, 2021
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 each of the three years ended December 31, 2021 (in millions). Other revenues, which are not considered to be revenues from contracts with customers under GAAP, are primarily insurance premiums earned, interest, dividend and other investment income and leasing revenues. 2021 Manufacturing McLane Service and retailing BNSF Berkshire Hathaway Energy Insurance, Corporate and other Total Manufactured products: Industrial and commercial products $ 22,184 $ — $ 159 $ — $ — $ — $ 22,343 Building products 19,604 — — — — — 19,604 Consumer products 18,540 — — — — — 18,540 Grocery and convenience store distribution — 31,245 — — — — 31,245 Food and beverage distribution — 17,332 — — — — 17,332 Auto sales — — 9,966 — — — 9,966 Other retail and wholesale distribution 2,997 — 15,898 — — — 18,895 Service 1,486 751 4,123 23,120 5,583 — 35,063 Electricity and natural gas — — — — 18,264 — 18,264 Total 64,811 49,328 30,146 23,120 23,847 — 191,252 Other revenues 3,766 122 4,601 57 1,096 75,200 84,842 $ 68,577 $ 49,450 $ 34,747 $ 23,177 $ 24,943 $ 75,200 $ 276,094 2020 Manufactured products: Industrial and commercial products $ 20,772 $ — $ 192 $ — $ — $ — $ 20,964 Building products 15,943 — — — — — 15,943 Consumer products 14,757 — — — — — 14,757 Grocery and convenience store distribution — 30,795 — — — — 30,795 Food and beverage distribution — 15,368 — — — — 15,368 Auto sales — — 8,258 — — — 8,258 Other retail and wholesale distribution 2,452 — 12,470 — — — 14,922 Service 1,456 584 3,332 20,693 4,595 — 30,660 Electricity and natural gas — — — — 15,066 — 15,066 Total 55,380 46,747 24,252 20,693 19,661 — 166,733 Other revenues 3,598 93 3,859 57 1,353 69,817 78,777 $ 58,978 $ 46,840 $ 28,111 $ 20,750 $ 21,014 $ 69,817 $ 245,510 2019 Manufactured products: Industrial and commercial products $ 25,311 $ — $ 184 $ — $ — $ — $ 25,495 Building products 15,620 — — — — — 15,620 Consumer products 14,120 — — — — — 14,120 Grocery and convenience store distribution — 33,057 — — — — 33,057 Food and beverage distribution — 16,767 — — — — 16,767 Auto sales — — 8,481 — — — 8,481 Other retail and wholesale distribution 2,299 — 12,213 — — — 14,512 Service 1,642 539 4,062 23,302 4,096 — 33,641 Electricity and natural gas — — — — 14,819 — 14,819 Total 58,992 50,363 24,940 23,302 18,915 — 176,512 Other revenues 3,632 95 4,459 55 1,181 68,682 78,104 $ 62,624 $ 50,458 $ 29,399 $ 23,357 $ 20,096 $ 68,682 $ 254,616
Transaction price allocated to significant unsatisfied remaining performance obligations and timing of when performance obligations expected to be satisfied	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 December 31, 2021 and the timing of when the performance obligations are expected to be satisfied follows (in millions). Less than 12 months Greater than 12 months Total Electricity and natural gas $ 2,607 $ 21,038 $ 23,645 Other sales and service contracts 1,411 2,236 3,647

Pension plans (Tables)

Pension plans (Tables)	12 Months Ended
	Dec. 31, 2021
Compensation And Retirement Disclosure [Abstract]
Schedule of net periodic pension expense	The components of our net periodic pension expense for each of the three years ending December 31, 2021 follow (in millions). 2021 2020 2019 Service cost $ 257 $ 235 $ 224 Interest cost 410 510 618 Expected return on plan assets (1,008 ) (955 ) (936 ) Amortization of actuarial losses and other 203 171 26 Net periodic pension expense $ (138 ) $ (39 ) $ (68 )
Schedule of changes in projected benefit obligations, changes in plan assets and net funded status	The funded status at year end 2021 and 2020 and reconciliations of the changes in PBOs and plan assets related to BHE’s pension plans and all other pension plans for each of the two years ending December 31, 2021 follow (in millions). 2021 2020 BHE Other Total BHE Other Total Benefit obligations PBO beginning of year $ 5,282 $ 15,147 $ 20,429 $ 4,898 $ 13,808 $ 18,706 Service cost 46 211 257 33 202 235 Interest cost 109 301 410 133 377 510 Benefits paid (214 ) (795 ) (1,009 ) (285 ) (709 ) (994 ) Settlements (185 ) (22 ) (207 ) (63 ) (12 ) (75 ) Actuarial (gains) losses and other (258 ) (830 ) (1,088 ) 566 1,481 2,047 PBO end of year $ 4,780 $ 14,012 $ 18,792 $ 5,282 $ 15,147 $ 20,429 Plan assets Plan assets beginning of year $ 5,158 $ 12,780 $ 17,938 $ 4,808 $ 11,688 $ 16,496 Employer contributions 41 124 165 69 127 196 Benefits paid (214 ) (795 ) (1,009 ) (285 ) (709 ) (994 ) Actual return on plan assets 382 1,401 1,783 554 1,820 2,374 Settlements (185 ) (22 ) (207 ) (63 ) (12 ) (75 ) Other (24 ) (26 ) (50 ) 75 (134 ) (59 ) Plan assets end of year $ 5,158 $ 13,462 $ 18,620 $ 5,158 $ 12,780 $ 17,938 Funded status – net (asset) liability $ (378 ) $ 550 $ 172 $ 124 $ 2,367 $ 2,491
Schedule of information for plans with PBOs in excess of plan assets	Information for plans with PBOs and ABOs in excess of plan assets as of December 31, 2021 and 2020 follows (in millions). 2021 2020 PBOs $ 9,643 $ 12,775 Plan assets 7,518 9,018 ABOs 9,111 10,875 Plan assets 7,429 7,820
Schedule of information for plans with ABOs in excess of plan assets	Information for plans with PBOs and ABOs in excess of plan assets as of December 31, 2021 and 2020 follows (in millions). 2021 2020 PBOs $ 9,643 $ 12,775 Plan assets 7,518 9,018 ABOs 9,111 10,875 Plan assets 7,429 7,820
Schedule of weighted average assumptions	Weighted average assumptions used in determining PBOs and net periodic pension expense follow. 2021 2020 2019 Discount rate applicable to PBOs 2.7 % 2.3 % 3.1 % Expected long-term rate of return on plan assets 6.1 6.2 6.4 Rate of compensation increase 2.6 2.6 2.5 Discount rate applicable to net periodic pension expense 2.4 3.1 4.0
Schedule of fair value measurements by major categories of plan assets	Fair value measurements of plan assets as of December 31, 2021 and 2020 follow (in millions). Fair Value Investment funds and partnerships Total Level 1 Level 2 Level 3 at net asset value December 31, 2021 Cash and cash equivalents $ 992 $ 901 $ 91 $ — $ — Equity securities 11,343 10,358 660 325 — Fixed maturity securities 3,422 2,226 1,168 28 — Investment funds and other 2,863 180 361 57 2,265 $ 18,620 $ 13,665 $ 2,280 $ 410 $ 2,265 December 31, 2020 Cash and cash equivalents $ 383 $ 243 $ 140 $ — $ — Equity securities 11,383 10,123 851 409 — Fixed maturity securities 3,173 2,214 926 33 — Investment funds and other 2,999 198 398 56 2,347 $ 17,938 $ 12,778 $ 2,315 $ 498 $ 2,347
Schedule of pension plan amounts recognized In accumulated other comprehensive income	A reconciliation of the pre-tax accumulated other comprehensive income (loss) related to defined benefit pension plans for each of the two years ending December 31, 2021 follows (in millions). 2021 2020 Balance beginning of year $ (2,251 ) $ (1,896 ) Amount included in net periodic pension expense 170 141 Actuarial gains (losses) and other 1,596 (496 ) Balance end of year $ (485 ) $ (2,251 )

Accumulated other comprehensi_2

Accumulated other comprehensive income (Tables)	12 Months Ended
	Dec. 31, 2021
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 for each of the three years ending December 31, 2021 follows (in millions). Unrealized appreciation of fixed maturity securities, net Foreign currency translation Defined benefit pension plans Other Accumulated other comprehensive income Balance December 31, 2018 $ 370 $ (4,603 ) $ (816 ) $ 34 $ (5,015 ) Other comprehensive income 160 257 (644 ) (48 ) (275 ) Reclassifications into net earnings (49 ) — 91 5 47 Balance December 31, 2019 481 (4,346 ) (1,369 ) (9 ) (5,243 ) Other comprehensive income 78 1,264 (385 ) (52 ) 905 Reclassifications into net earnings (23 ) — 109 9 95 Balance December 31, 2020 536 (3,082 ) (1,645 ) (52 ) (4,243 ) Other comprehensive income (123 ) (1,021 ) 1,163 80 99 Reclassifications into net earnings (44 ) 11 135 15 117 Balance December 31, 2021 $ 369 $ (4,092 ) $ (347 ) $ 43 $ (4,027 )

Business segment data (Tables)

Business segment data (Tables)	12 Months Ended
	Dec. 31, 2021
Segment Reporting [Abstract]
Schedule of revenues, earnings before income taxes, interest expense, income tax expense, capital expenditures, depreciation, goodwill and identifiable assets by segment	A disaggregation of our consolidated data for each of the three most recent years is presented as follows (in millions). Revenues Earnings before income taxes 2021 2020 2019 2021 2020 2019 Operating Businesses Insurance: Underwriting: GEICO $ 37,706 $ 35,093 $ 35,572 $ 1,259 $ 3,428 $ 1,506 Berkshire Hathaway Primary Group 11,575 9,615 9,165 607 110 383 Berkshire Hathaway Reinsurance Group 20,197 18,693 16,341 (930 ) (2,700 ) (1,472 ) Insurance underwriting 69,478 63,401 61,078 936 838 417 Investment income 5,662 5,960 6,615 5,649 5,949 6,600 Total insurance 75,140 69,361 67,693 6,585 6,787 7,017 BNSF 23,282 20,869 23,515 7,861 6,792 7,250 BHE 24,987 21,031 20,114 3,184 2,479 2,618 Manufacturing 68,730 59,079 62,730 9,841 8,010 9,522 McLane 49,450 46,840 50,458 230 251 288 Service and retailing 34,832 28,178 29,487 4,481 2,628 2,555 276,421 245,358 253,997 32,182 26,947 29,250 Reconciliation to consolidated amount Investment and derivative gains (losses) — — — 78,542 40,746 72,607 Interest expense, not allocated to segments — — — (455 ) (483 ) (416 ) Equity method investments — — — 995 726 1,176 Goodwill and intangible asset impairments — — — — (10,671 ) (96 ) Corporate, eliminations and other (327 ) 152 619 422 (1,572 ) 175 $ 276,094 $ 245,510 $ 254,616 $ 111,686 $ 55,693 $ 102,696 Interest expense Income tax expense 2021 2020 2019 2021 2020 2019 Operating Businesses Insurance $ — $ — $ — $ 1,050 $ 1,089 $ 1,166 BNSF 1,032 1,037 1,070 1,871 1,631 1,769 BHE 2,054 1,941 1,835 (1,177 ) (1,010 ) (526 ) Manufacturing 704 737 752 2,193 1,795 2,253 McLane — — — 61 71 71 Service and retailing 38 61 86 1,086 669 603 3,828 3,776 3,743 5,084 4,245 5,336 Reconciliation to consolidated amount Investment and derivative gains — — — 16,025 8,855 15,159 Interest expense, not allocated to segments 455 483 416 (96 ) (102 ) (88 ) Equity method investments — — — 106 57 148 Corporate, eliminations and other (111 ) (176 ) (198 ) (240 ) (615 ) 349 $ 4,172 $ 4,083 $ 3,961 $ 20,879 $ 12,440 $ 20,904 Notes to Consolidated Financial Statements (Continued) (2 5 ) Business segment data (Continued) Capital expenditures Depreciation of tangible assets 2021 2020 2019 2021 2020 2019 Operating Businesses Insurance $ 62 $ 50 $ 108 $ 72 $ 74 $ 82 BNSF 2,910 3,063 3,608 2,406 2,423 2,350 BHE 6,611 6,765 7,364 3,584 3,376 2,947 Manufacturing 2,100 2,133 2,981 2,037 2,026 1,951 McLane 106 98 158 189 204 225 Service and retailing 1,487 903 1,760 1,177 1,216 1,192 $ 13,276 $ 13,012 $ 15,979 $ 9,465 $ 9,319 $ 8,747 Goodwill at year-end Identifiable assets at year-end 2021 2020 2019 2021 2020 2019 Operating Businesses Insurance $ 15,181 $ 15,224 $ 15,289 $ 482,813 $ 399,169 $ 364,550 BNSF 14,852 14,851 14,851 76,586 73,809 73,699 BHE 11,906 11,763 9,979 112,117 109,286 88,651 Manufacturing 25,463 25,512 34,800 107,231 104,318 104,437 McLane 232 232 734 6,841 6,771 6,872 Service and retailing 6,241 6,152 6,229 28,221 26,173 26,494 $ 73,875 $ 73,734 $ 81,882 813,809 719,526 664,703 Reconciliation to consolidated amount Corporate and other 71,100 80,469 71,144 Goodwill 73,875 73,734 81,882 $ 958,784 $ 873,729 $ 817,729
Schedule of premiums written and earned	Property/casualty and life/health insurance premiums written and earned are summarized below (in millions). Property/Casualty Life/Health 2021 2020 2019 2021 2020 2019 Premiums Written: Direct $ 53,829 $ 47,838 $ 47,578 $ 649 $ 510 $ 839 Assumed 12,461 11,533 10,214 5,685 5,960 5,046 Ceded (1,015 ) (898 ) (821 ) (40 ) (42 ) (45 ) $ 65,275 $ 58,473 $ 56,971 $ 6,294 $ 6,428 $ 5,840 Premiums Earned: Direct $ 52,139 $ 46,418 $ 46,540 $ 649 $ 510 $ 839 Assumed 12,072 11,449 9,643 5,713 5,973 4,952 Ceded (1,054 ) (907 ) (851 ) (41 ) (42 ) (45 ) $ 63,157 $ 56,960 $ 55,332 $ 6,321 $ 6,441 $ 5,746
Schedule of insurance premiums written by geographic region	Insurance premiums written by geographic region (based upon the domicile of the insured or reinsured) are summarized below (in millions). Property/Casualty Life/Health 2021 2020 2019 2021 2020 2019 United States $ 55,451 $ 50,250 $ 50,529 $ 2,161 $ 2,820 $ 2,553 Western Europe 4,613 3,751 2,535 1,298 1,120 908 Asia Pacific 3,822 3,410 3,114 2,030 1,652 1,582 All other 1,389 1,062 793 805 836 797 $ 65,275 $ 58,473 $ 56,971 $ 6,294 $ 6,428 $ 5,840

Significant accounting polici_3

Significant accounting policies and practices - Narrative (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Jan. 01, 2020	Jan. 01, 2019
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Operating leases, right of use assets	$ 5,091	$ 5,579
Operating lease liabilities	$ 4,991	5,469
Voting interests of investee	20.00%
Percentage of LIFO Inventory	31.00%
Excess of current or replacement costs over costs determined under LIFO	$ 1,900	1,100
Retained earnings	534,421	444,626
Other Assets [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Unamortized balances of deferred policy acquisition costs	$ 3,400	$ 3,250
Maximum [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Trade receivables, insurance premium receivables and other receivables collection term	1 year
Insurance interest rate assumption	7.00%
Maximum [Member] | Buildings and improvements [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Estimated useful life (in years)	50 years
Maximum [Member] | Machinery and equipment [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Estimated useful life (in years)	25 years
Maximum [Member] | Furniture, fixtures and other [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Estimated useful life (in years)	15 years
Maximum [Member] | Track structure and other roadway [Member] | Railroad [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Estimated useful life (in years)	100 years
Maximum [Member] | Locomotives, freight cars and other equipment [Member] | Railroad [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Estimated useful life (in years)	43 years
Maximum [Member] | Utility generation, transmission and distribution systems [Member] | Utilities and Energy [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Estimated useful life (in years)	80 years
Maximum [Member] | Interstate natural gas pipeline assets [Member] | Utilities and Energy [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Estimated useful life (in years)	80 years
Maximum [Member] | Independent power plants and other assets [Member] | Utilities and Energy [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Estimated useful life (in years)	50 years
Maximum [Member] | Equipment held for lease [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Estimated useful life (in years)	35 years
Minimum [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Insurance interest rate assumption	3.00%
Minimum [Member] | Buildings and improvements [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Estimated useful life (in years)	5 years
Minimum [Member] | Machinery and equipment [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Estimated useful life (in years)	3 years
Minimum [Member] | Furniture, fixtures and other [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Estimated useful life (in years)	3 years
Minimum [Member] | Track structure and other roadway [Member] | Railroad [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Estimated useful life (in years)	10 years
Minimum [Member] | Locomotives, freight cars and other equipment [Member] | Railroad [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Estimated useful life (in years)	6 years
Minimum [Member] | Utility generation, transmission and distribution systems [Member] | Utilities and Energy [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Estimated useful life (in years)	5 years
Minimum [Member] | Interstate natural gas pipeline assets [Member] | Utilities and Energy [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Estimated useful life (in years)	3 years
Minimum [Member] | Independent power plants and other assets [Member] | Utilities and Energy [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Estimated useful life (in years)	2 years
Minimum [Member] | Equipment held for lease [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Estimated useful life (in years)	3 years
Difference Between Lease Guidance in Effect Before and After Topic 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
ASC 842 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Change in accounting principle, accounting standards update, adopted	true
Change in accounting principle, accounting standards update, adoption date	Jan. 1, 2019
ASC 842 [Member] | Difference Between Lease Guidance in Effect Before and After Topic 842 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Other assets				$ (300)
ASU 2016-13 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Change in accounting principle, accounting standards update, adopted	true
Change in accounting principle, accounting standards update, adoption date	Jan. 1, 2020
ASU 2016-13 [Member] | Cumulative effect, period of adoption, adjustment [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Retained earnings			$ (388)

Business acquisitions - Narrati

Business acquisitions - Narrative (Detail) - Berkshire Hathaway Energy [Member] - Dominion Energy, Inc. [Member] - USD ($) $ in Billions	Nov. 01, 2020	Dec. 31, 2021
Cove Point [Member]
Business Acquisition [Line Items]
Variable interest entity, ownership percentage	25.00%
General Partner [Member] | Cove Point [Member]
Business Acquisition [Line Items]
Variable interest entity, ownership percentage	100.00%
Limited Partner [Member] | Cove Point [Member]
Business Acquisition [Line Items]
Variable interest entity, ownership percentage	25.00%
First Acquisition Agreement [Member]
Business Acquisition [Line Items]
Business acquisition, date of completed	Nov. 1, 2020
Business acquisition definitive agreement, month and year		2020-07
Payment for acquisition of business in cash after post-closing adjustments	$ 2.5
Second Acquisition Agreement [Member]
Business Acquisition [Line Items]
Business acquisition definitive agreement, month and year		2020-10
Termination of agreement, month and year		2021-07

Business Acquisitions - Summary

Business Acquisitions - Summary of preliminary fair values of identified assets acquired and liabilities assumed and residual goodwill (Detail) - USD ($) $ in Millions	Dec. 31, 2021	[1]	Dec. 31, 2020	[1]	Nov. 01, 2020	Dec. 31, 2019
Business Acquisition [Line Items]
Goodwill	$ 73,875		$ 73,734			$ 81,882
Dominions Natural Gas Transmission And Storage Business
Business Acquisition [Line Items]
Property, plant and equipment					$ 9,264
Goodwill					1,741
Other					2,398
Assets acquired					13,403
Notes payable and other borrowings					5,615
Other					1,358
Liabilities assumed					6,973
Noncontrolling interests					3,916
Net assets					$ 2,514
[1]	Net of accumulated goodwill impairments of

Investments in fixed maturity_3

Investments in fixed maturity securities (Detail) - USD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020
Summary of Investment Holdings [Line Items]
Amortized cost of fixed maturity securities	$ 15,964	$ 19,724
Unrealized gains on fixed maturity securities	510	695
Unrealized losses on fixed maturity securities	(40)	(9)
Fair value of fixed maturity securities	16,434	20,410
U.S. Treasury, U.S. government corporations and agencies [Member]
Summary of Investment Holdings [Line Items]
Amortized cost of fixed maturity securities	3,286	3,348
Unrealized gains on fixed maturity securities	22	55
Unrealized losses on fixed maturity securities	(5)
Fair value of fixed maturity securities	3,303	3,403
Foreign governments [Member]
Summary of Investment Holdings [Line Items]
Amortized cost of fixed maturity securities	10,998	11,233
Unrealized gains on fixed maturity securities	29	110
Unrealized losses on fixed maturity securities	(33)	(5)
Fair value of fixed maturity securities	10,994	11,338
Corporate bonds [Member]
Summary of Investment Holdings [Line Items]
Amortized cost of fixed maturity securities	1,363	4,729
Unrealized gains on fixed maturity securities	412	464
Unrealized losses on fixed maturity securities	(1)	(2)
Fair value of fixed maturity securities	1,774	5,191
Other [Member]
Summary of Investment Holdings [Line Items]
Amortized cost of fixed maturity securities	317	414
Unrealized gains on fixed maturity securities	47	66
Unrealized losses on fixed maturity securities	(1)	(2)
Fair value of fixed maturity securities	$ 363	$ 478

Investments in fixed maturity_4

Investments in fixed maturity securities - Narrative (Detail)	Dec. 31, 2021
Foreign governments [Member] | AA or Higher Credit Rating [Member]
Summary of Investment Holdings [Line Items]
Percentage of fixed maturity investments by credit rating	93.00%

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	Dec. 31, 2021	Dec. 31, 2020
Summary of Investment Holdings [Line Items]
Due in one year or less - amortized cost	$ 9,171
Due after one year through five years - amortized cost	6,044
Due after five years through ten years - amortized cost	307
Due after ten years - amortized cost	207
Amortized cost of fixed maturity securities	15,964	$ 19,724
Due in one year or less - fair value	9,165
Due after one year through five years - fair value	6,086
Due after five years through ten years - fair value	559
Due after ten years - fair value	347
Fair value of fixed maturity securities	16,434	$ 20,410
Mortgage-backed securities [Member]
Summary of Investment Holdings [Line Items]
Amortized cost of mortgage-backed securities	235
Fair value of mortgage-backed securities	$ 277

Investments in equity securit_3

Investments in equity securities (Detail) - USD ($) $ in Millions	Dec. 31, 2021		Dec. 31, 2020
Summary of Investment Holdings [Line Items]
Cost Basis	$ 104,605		$ 108,620
Net Unrealized Gains	246,114		172,550
Fair Value	350,719	[1]	281,170	[2]
Banks, insurance and finance [Member]
Summary of Investment Holdings [Line Items]
Cost Basis	26,822		26,312
Net Unrealized Gains	62,236		40,167
Fair Value	89,058		66,479
Consumer products [Member]
Summary of Investment Holdings [Line Items]
Cost Basis	36,076		34,747
Net Unrealized Gains	154,945		111,583
Fair Value	191,021		146,330
Commercial, industrial and other [Member]
Summary of Investment Holdings [Line Items]
Cost Basis	41,707		47,561
Net Unrealized Gains	28,933		20,800
Fair Value	$ 70,640		$ 68,361
[1]	Approximately 73% of the aggregate fair value was concentrated in four companies (American Express Company – $24.8 billion; Apple Inc. – $161.2 billion; Bank of America Corporation – $46.0 billion and The Coca-Cola Company – $23.7 billion).
[2]	Approximately 68% of the aggregate fair value was concentrated in four companies (American Express Company – $18.3 billion; Apple Inc. – $120.4 billion; Bank of America Corporation – $31.3 billion and The Coca-Cola Company – $21.9 billion).

Investments in equity securit_4

Investments in equity securities (Parenthetical) (Detail) $ in Millions	12 Months Ended
	Dec. 31, 2021USD ($)Company		Dec. 31, 2020USD ($)Company
Summary of Investment Holdings [Line Items]
Fair value of investments	$ 350,719	[1]	$ 281,170	[2]
American Express Company [Member]
Summary of Investment Holdings [Line Items]
Fair value of investments	24,800		18,300
Apple Inc. [Member]
Summary of Investment Holdings [Line Items]
Fair value of investments	161,200		120,400
Bank of America Corporation [Member]
Summary of Investment Holdings [Line Items]
Fair value of investments	46,000		31,300
The Coca-Cola Company [Member]
Summary of Investment Holdings [Line Items]
Fair value of investments	$ 23,700		$ 21,900
Equity Securities [Member] | American Express Company, Apple Inc., Bank of America Corporation and The Coca-Cola Company [Member] | Investment Concentration [Member]
Summary of Investment Holdings [Line Items]
Concentration percentage	73.00%		68.00%
Number of companies in concentration percentage | Company	4		4
[1]	Approximately 73% of the aggregate fair value was concentrated in four companies (American Express Company – $24.8 billion; Apple Inc. – $161.2 billion; Bank of America Corporation – $46.0 billion and The Coca-Cola Company – $23.7 billion).
[2]	Approximately 68% of the aggregate fair value was concentrated in four companies (American Express Company – $18.3 billion; Apple Inc. – $120.4 billion; Bank of America Corporation – $31.3 billion and The Coca-Cola Company – $21.9 billion).

Investments in equity securit_5

Investments in equity securities - Narrative (Detail) - Investment Commitment [Member] - USD ($) $ / shares in Units, $ in Billions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2019
Summary of Investment Holdings [Line Items]
Investment commitment description	Investments in commercial, industrial and other equity securities include our investments in Occidental Corporation (“Occidental”), which we acquired in 2019. These investments were acquired for a total of $10 billion and consist of Occidental Cumulative Perpetual Preferred Stock with an aggregate liquidation value of $10 billion and warrants, which currently permit us to purchase up to 83.86 million shares of Occidental common stock at an exercise price of $59.62 per share. The preferred stock accrues dividends at 8% per annum and is redeemable at the option of Occidental commencing in 2029 at a redemption price equal to 105% of the liquidation preference plus any accumulated and unpaid dividends and is mandatorily redeemable under certain specified events. The warrants are exercisable in whole or in part until one year after the redemption of the preferred stock.
Occidental Corporation [Member]
Summary of Investment Holdings [Line Items]
Number of common shares that can be purchased		83,860,000
Exercise price for warrants, per share		$ 59.62
Occidental Corporation [Member] | Cumulative Perpetual Preferred Stock [Member]
Summary of Investment Holdings [Line Items]
Investment in preferred stock, liquidation value		$ 10
Investment in preferred stock, stated dividend rate		8.00%
Investment in preferred stock, redemption year start		2029
Investment in preferred stock, redemption price percentage of liquidation preference		105.00%
Occidental Corporation [Member] | Cumulative Perpetual Preferred Stock and Warrants [Member]
Summary of Investment Holdings [Line Items]
Investment commitment amount		$ 10

Equity method investments - Nar

Equity method investments - Narrative (Detail)	12 Months Ended
	Dec. 31, 2021USD ($)StoreLocation	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)
Schedule of Equity Method Investments [Line Items]
Equity method investment ownership percentage	20.00%
Equity method earnings	$ 995,000,000	$ 726,000,000	$ 1,176,000,000
Sales	276,094,000,000	245,510,000,000	254,616,000,000
Berkshire Hathaway Inc. (Parent) [Member]
Schedule of Equity Method Investments [Line Items]
Equity method earnings	269,000,000	95,000,000	493,000,000
Equity method investments, carrying value	13,112,000,000	13,336,000,000
Sales	$ 88,658,000,000	43,911,000,000	81,988,000,000
Pilot Travel Centers LLC [Member]
Schedule of Equity Method Investments [Line Items]
Number of retail | Store	800
Sales	$ 45,000,000,000
Pilot Travel Centers LLC [Member] | U.S. States [Member]
Schedule of Equity Method Investments [Line Items]
Number of places retail locations located | Location	44
Pilot Travel Centers LLC [Member] | Canadian Provinces [Member]
Schedule of Equity Method Investments [Line Items]
Number of places retail locations located | Location	6
Pilot Travel Centers LLC [Member] | Berkshire Hathaway Inc. (Parent) [Member]
Schedule of Equity Method Investments [Line Items]
Ownership percentage	38.60%
Pilot Travel Centers LLC [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 [Member]
Schedule of Equity Method Investments [Line Items]
Majority ownership percentage	50.10%
Haslam Family [Member] | Pilot Travel Centers LLC [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 [Member]
Schedule of Equity Method Investments [Line Items]
Ownership percentage	11.30%
The Kraft Heinz Company [Member]
Schedule of Equity Method Investments [Line Items]
Equity method investment ownership percentage	26.60%
Equity method earnings	$ 269,000,000	95,000,000	493,000,000
Impairment charges on equity investment	350,000,000	850,000,000	450,000,000
Common stock dividends received	521,000,000	521,000,000	521,000,000
Equity method investments, fair value	11,700,000,000	11,300,000,000
Equity method investments, carrying value	$ 13,100,000,000	13,300,000,000
Difference between carrying value and fair value percentage	11.00%
Berkadia Commercial Mortgage LLC, Pilot Travel Centers LLC, and Electric Transmission Texas, LLC [Member]
Schedule of Equity Method Investments [Line Items]
Equity method earnings	$ 726,000,000	631,000,000	$ 683,000,000
Equity method investments, carrying value	4,300,000,000	$ 4,000,000,000
Equity method investment distributions from other investees	$ 1,200,000,000
Berkadia Commercial Mortgage LLC [Member]
Schedule of Equity Method Investments [Line Items]
Equity method investment ownership percentage	50.00%
Commercial paper outstanding	$ 1,470,000,000
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
Berkadia Commercial Mortgage LLC [Member] | Jefferies Financial Group Inc. [Member]
Schedule of Equity Method Investments [Line Items]
Equity method investment ownership percentage	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%
Iroquois [Member] | Berkshire Hathaway Energy Company Subsidiary [Member]
Schedule of Equity Method Investments [Line Items]
Equity method investment ownership percentage	50.00%

Equity method investments - Una

Equity method investments - Unaudited financial information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 25, 2021	Dec. 31, 2020	Dec. 26, 2020	Dec. 31, 2019	Dec. 28, 2019
Schedule of Equity Method Investments [Line Items]
Assets	$ 958,784		$ 873,729		$ 817,729
Sales	$ 276,094		$ 245,510		$ 254,616
The Kraft Heinz Company [Member]
Schedule of Equity Method Investments [Line Items]
Assets		$ 93,394		$ 99,830
Liabilities		43,942		49,587
Sales		26,042		26,185		$ 24,977
Net earnings attributable to Kraft Heinz common shareholders		$ 1,012		$ 356		$ 1,935

Investment and derivative con_3

Investment and derivative contract gains/losses (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Investments Debt And Equity Securities [Abstract]
Change in unrealized investment gains (losses) during the year on securities held at the end of the year	$ 76,375	$ 54,951	$ 69,581
Equity securities - Investment gains (losses) during the year on securities sold	997	(14,036)	1,585
Equity securities - Investment gains (losses), total	77,372	40,915	71,166
Fixed maturity securities - Gross realized gains	85	56	87
Fixed maturity securities - Gross realized losses	(29)	(27)	(25)
Other	148	(39)	(105)
Investment gains (losses)	77,576	40,905	71,123
Derivative contract gains (losses)	966	(159)	1,484
Investment and derivative contract gains (losses)	$ 78,542	$ 40,746	$ 72,607

Investment and derivative con_4

Investment and derivative contract gains/losses - Narrative (Detail) $ in Millions	12 Months Ended
	Dec. 31, 2021USD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)
Schedule Of Gain Loss On Investments Including Marketable Securities And Investments Held At Cost Income Statement Reported Amounts Summary [Line Items]
Sales of equity securities	$ 15,849	$ 38,756	$ 14,336
Taxable gains (loss) on sales of equity securities	$ 3,600	$ 6,200	$ 3,200
Not Designated as Hedging Instrument [Member] | Equity Index Put Options [Member]
Schedule Of Gain Loss On Investments Including Marketable Securities And Investments Held At Cost Income Statement Reported Amounts Summary [Line Items]
Percentage of contracts comprising of notional value	63
Derivative maturity period	first quarter of 2022
Premiums received at contract inception dates	$ 1,300

Derivative contract (Detail)

Derivative contract (Detail) - Not Designated as Hedging Instrument [Member] - Equity Index Put Options [Member] - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Derivative [Line Items]
Balance sheet liabilities - at fair value	$ 99	$ 1,065
Notional value	$ 6,992	10,991
Intrinsic value		$ 727
Weighted average remaining life (in years)	6 months	1 year 2 months 12 days

Loans and finance receivables_2

Loans and finance receivables (Detail) - USD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Receivables [Abstract]
Loans and finance receivables before allowances and discounts	$ 22,065	$ 20,436
Allowances for credit losses	(765)	(712)	$ (167)	$ (177)
Unamortized acquisition discounts and points	(549)	(523)
Loans and finance receivables	$ 20,751	$ 19,201

Loans and finance receivables -

Loans and finance receivables - Schedule of reconciliation of allowance for credit losses on loans and finance receivables (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Allowance For Credit Loss [Abstract]
Balance at beginning of year	$ 712	$ 167	$ 177
Adoption of ASC 326		486
Provision for credit losses	88	177	125
Charge-offs, net of recoveries	(35)	(118)	(135)
Balance at December 31	$ 765	$ 712	$ 167

Loans and finance receivables_3

Loans and finance receivables - Narrative (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
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
Seritage Growth Properties and Lee Enterprises, Inc. [Member] | Term Loan [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Term loan facility amount	$ 1,900,000,000	$ 2,100,000,000
Loan prepayment	$ 160,000,000
Option to extend expiration date of term loan	Jul. 31, 2025
Reduction in outstanding principal to extend loan maturity	$ 800,000,000
Lee Enterprises, Inc. [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loan agreements maturity year	2045
Manufactured and Site-built Home Loan [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Percent of manufactured and site-built housing loan balances evaluated collectively for impairment	99.00%
Percent of loan balances considered to be current as to payment status	97.00%

Loans and finance receivables_4

Loans and finance receivables - Summary of performing and non-performing home loans before discounts and allowances by year of loan origination (Detail) - USD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and financing receivables by origination year, Total	$ 22,065	$ 20,436
Manufactured Housing Loan Balances [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and financing receivables by origination year, 2021	4,902
Loans and financing receivables by origination year, 2020	3,169
Loans and financing receivables by origination year, 2019	2,244
Loans and financing receivables by origination year, 2018	1,701
Loans and financing receivables by origination year, 2017	1,264
Loans and financing receivables by origination year, Prior	6,882
Loans and financing receivables by origination year, Total	20,162
Performing [Member] | Manufactured Housing Loan Balances [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and financing receivables by origination year, 2021	4,898
Loans and financing receivables by origination year, 2020	3,164
Loans and financing receivables by origination year, 2019	2,238
Loans and financing receivables by origination year, 2018	1,694
Loans and financing receivables by origination year, 2017	1,259
Loans and financing receivables by origination year, Prior	6,842
Loans and financing receivables by origination year, Total	20,095
Non-Performing [Member] | Manufactured Housing Loan Balances [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and financing receivables by origination year, 2021	4
Loans and financing receivables by origination year, 2020	5
Loans and financing receivables by origination year, 2019	6
Loans and financing receivables by origination year, 2018	7
Loans and financing receivables by origination year, 2017	5
Loans and financing receivables by origination year, Prior	40
Loans and financing receivables by origination year, Total	$ 67

Other receivables (Detail)

Other receivables (Detail) - USD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020
Insurance and Other [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Insurance premiums receivable	$ 15,050	$ 14,025
Reinsurance recoverables	4,900	4,805
Trade receivables	12,971	11,521
Other	3,146	2,637
Allowances for credit losses	(679)	(678)
Other receivables	35,388	32,310
Railroad, Utilities and Energy [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Trade receivables	3,678	3,235
Other	650	438
Allowances for credit losses	(151)	(131)
Receivables	$ 4,177	$ 3,542

Other receivables - Narrative (

Other receivables - Narrative (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Receivables [Abstract]
Provisions for credit losses on receivables	$ 441	$ 564	$ 363
Charge-offs, net of recoveries	$ 420	$ 401	$ 350

Inventories (Detail)

Inventories (Detail) - USD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020
Inventory Disclosure [Abstract]
Raw materials	$ 5,743	$ 4,821
Work in process and other	3,192	2,541
Finished manufactured goods	4,530	4,412
Goods acquired for resale	7,489	7,434
Total inventory	$ 20,954	$ 19,208

Property, plant and equipment (

Property, plant and equipment (Detail) - USD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020
Insurance and Other [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 44,773	$ 43,817
Property, plant and equipment, accumulated depreciation	(23,939)	(22,617)
Total property, plant and equipment, net	20,834	21,200
Insurance and Other [Member] | Land, buildings and improvements [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	14,070	13,799
Insurance and Other [Member] | Machinery and equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	26,063	25,488
Insurance and Other [Member] | Furniture, fixtures and other [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	4,640	4,530
Railroad [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	80,692	78,263
Property, plant and equipment, accumulated depreciation	(14,978)	(13,175)
Total property, plant and equipment, net	65,714	65,088
Railroad [Member] | Land, track structure and other roadway [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	65,843	63,824
Railroad [Member] | Locomotives, freight cars and other equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	13,822	13,523
Railroad [Member] | Construction in progress [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	1,027	916
Utilities and Energy [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	125,537	119,376
Property, plant and equipment, accumulated depreciation	(35,721)	(33,248)
Total property, plant and equipment, net	89,816	86,128
Utilities and Energy [Member] | Utility generation, transmission and distribution systems [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	90,223	86,730
Utilities and Energy [Member] | Interstate natural gas pipeline assets [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	17,423	16,667
Utilities and Energy [Member] | Independent power plants and other assets [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	13,695	12,671
Utilities and Energy [Member] | Construction in progress [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	4,196	3,308
Railroad, Utilities and Energy [Member]
Property, Plant and Equipment [Line Items]
Total property, plant and equipment, net	$ 155,530	$ 151,216

Property, plant and equipment -

Property, plant and equipment - Depreciation expense (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Property, Plant and Equipment [Line Items]
Depreciation expense	$ 8,308	$ 8,119	$ 7,566
Insurance and Other [Member]
Property, Plant and Equipment [Line Items]
Depreciation expense	2,318	2,320	2,269
Railroad, Utilities and Energy [Member]
Property, Plant and Equipment [Line Items]
Depreciation expense	$ 5,990	$ 5,799	$ 5,297

Equipment held for lease (Detai

Equipment held for lease (Detail) - USD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020
Property Subject to or Available for Operating Lease [Line Items]
Equipment held for lease, gross	$ 23,735	$ 22,474
Equipment held for lease, accumulated depreciation	(8,817)	(7,873)
Equipment held for lease, net	14,918	14,601
Railcars [Member]
Property Subject to or Available for Operating Lease [Line Items]
Equipment held for lease, gross	9,448	9,402
Aircraft [Member]
Property Subject to or Available for Operating Lease [Line Items]
Equipment held for lease, gross	9,234	8,204
Other [Member]
Property Subject to or Available for Operating Lease [Line Items]
Equipment held for lease, gross	$ 5,053	$ 4,868

Equipment held for lease - Narr

Equipment held for lease - Narrative (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Leases [Abstract]
Depreciation expense for equipment held for lease	$ 1,158	$ 1,200	$ 1,181

Equipment held for lease - Summ

Equipment held for lease - Summary of fixed and variable operating lease revenues (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Operating Leases Lease Income [Abstract]
Fixed lease revenue	$ 4,482	$ 4,262	$ 4,415
Variable lease revenue	1,506	947	1,441
Total	$ 5,988	$ 5,209	$ 5,856

Equipment held for lease - Su_2

Equipment held for lease - Summary of remaining operating lease receipts (Detail) $ in Millions	Dec. 31, 2021USD ($)
Lessor Operating Lease Payments Fiscal Year Maturity [Abstract]
2022	$ 2,922
2023	2,233
2024	1,623
2025	1,009
2026	536
Thereafter	392
Total	$ 8,715

Leases - Narrative (Detail)

Leases - Narrative (Detail) - USD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020
Leases [Abstract]
Operating leases, right of use assets	$ 5,091	$ 5,579
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible Enumeration]	Other	Other
Operating lease liabilities	$ 4,991	$ 5,469
Operating Lease, Liability, Statement of Financial Position [Extensible Enumeration]	Accounts payable, accruals and other liabilities	Accounts payable, accruals and other liabilities
Weighted average remaining lease term	7 years 2 months 12 days	7 years 3 months 18 days
Weighted average discount rate used to measure lease liabilities	3.50%	3.60%

Leases - Summary of remaining o

Leases - Summary of remaining operating lease payments (Detail) - USD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020
Operating Lease Liabilities, Payments Due [Abstract]
Year 1	$ 1,238	$ 1,342
Year 2	1,038	1,111
Year 3	835	905
Year 4	631	725
Year 5	418	544
Thereafter	1,571	1,691
Total lease payments	5,731	6,318
Amount representing interest	(740)	(849)
Lease liabilities	$ 4,991	$ 5,469

Leases - Components of operatin

Leases - Components of operating lease costs (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Lease Cost [Abstract]
Operating lease cost	$ 1,426	$ 1,413	$ 1,459
Short-term lease cost	154	145	178
Variable lease cost	223	228	276
Sublease income	(10)	(10)	(24)
Total lease cost	$ 1,793	$ 1,776	$ 1,889

Goodwill and other intangible_3

Goodwill and other intangible assets - Goodwill (Detail) - USD ($) $ in Millions		3 Months Ended	12 Months Ended
		Jun. 30, 2020	Dec. 31, 2021		Dec. 31, 2020
Goodwill And Intangible Assets Disclosure [Abstract]
Balance at beginning of year			$ 73,734	[1]	$ 81,882
Business acquisitions			353		1,758
Impairment charges		$ (10,000)			(10,033)
Other, including foreign currency translation			(212)		127
Balance at end of year	[1]		$ 73,875		$ 73,734
[1]	Net of accumulated goodwill impairments of

Goodwill and other intangible_4

Goodwill and other intangible assets - Goodwill (Parenthetical) (Detail) - USD ($) $ in Billions	Dec. 31, 2021	Dec. 31, 2020
Goodwill And Intangible Assets Disclosure [Abstract]
Accumulated goodwill impairments	$ 11	$ 11

Goodwill and other intangible_5

Goodwill and other intangible assets - Intangible assets - Narrative (Detail) - USD ($) $ in Millions	3 Months Ended	12 Months Ended
	Jun. 30, 2020	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Goodwill [Line Items]
Pre tax goodwill impairment	$ 10,000		$ 10,033
Pre tax intangible assets impairment charges	638
Intangible asset amortization expense		$ 1,252	1,277	$ 1,317
Estimated amortization expense - 2022		1,189
Estimated amortization expense - 2023		1,120
Estimated amortization expense - 2024		1,023
Estimated amortization expense - 2025		939
Estimated amortization expense - 2026		846
Intangible assets with indefinite lives, excluding goodwill		$ 18,500	$ 18,300
PCC [Member]
Goodwill [Line Items]
Pre tax impairment charges	10,000
Goodwill and indefinite-lived intangible assets	$ 31,000

Goodwill and other intangible_6

Goodwill and other intangible assets - Intangible assets (Detail) - USD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020
Insurance and Other [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	$ 40,664	$ 40,685
Accumulated amortization	12,178	11,223
Net carrying value	28,486	29,462
Railroad, Utilities and Energy [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	1,693	1,681
Accumulated amortization	542	459
Net carrying value	1,151	1,222
Trademarks and trade names [Member] | Insurance and Other [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	5,176	5,206
Accumulated amortization	802	779
Net carrying value	4,374	4,427
Customer relationships [Member] | Insurance and Other [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	27,335	27,374
Accumulated amortization	6,450	5,756
Net carrying value	20,885	21,618
Customer relationships [Member] | Railroad, Utilities and Energy [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	678	678
Accumulated amortization	396	361
Net carrying value	282	317
Other intangible assets [Member] | Insurance and Other [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	3,390	3,339
Accumulated amortization	1,442	1,375
Net carrying value	1,948	1,964
Trademarks, Trade Names and Other [Member] | Railroad, Utilities and Energy [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	1,015	1,003
Accumulated amortization	146	98
Net carrying value	869	905
Patents and technology [Member] | Insurance and Other [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	4,763	4,766
Accumulated amortization	3,484	3,313
Net carrying value	$ 1,279	$ 1,453

Supplemental cash flow inform_3

Supplemental cash flow information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Supplemental Cash Flow Information [Line Items]
Cash paid during the period for income taxes	$ 5,412	$ 5,001	$ 5,415
Non-cash investing and financing activities:
Liabilities assumed in connection with business acquisitions	102	6,981	766
Operating lease liabilities arising from obtaining right-of-use assets	687	729	782
Insurance and Other [Member]
Supplemental Cash Flow Information [Line Items]
Cash paid during the period for interest	1,227	1,001	1,011
Railroad, Utilities and Energy [Member]
Supplemental Cash Flow Information [Line Items]
Cash paid during the period for interest	$ 3,162	$ 3,006	$ 2,879

Dividend restrictions - Insur_2

Dividend restrictions - Insurance subsidiaries (Detail) - USD ($) $ in Billions	Dec. 31, 2021	Dec. 31, 2020
Statutory Accounting Practices [Line Items]
Investments in fixed maturity and equity securities and short-term investments on deposit with U.S. state insurance authorities	$ 6.4	$ 5.5
Principal Insurance Subsidiaries [Member]
Statutory Accounting Practices [Line Items]
Amount available for payment of dividends without prior regulatory approval during 2022	30
United States Based Property and Casualty Insurance Subsidiaries [Member]
Statutory Accounting Practices [Line Items]
Statutory shareholders' equity	$ 301	$ 237

Unpaid losses and loss adjust_3

Unpaid losses and loss adjustment expenses - Reconciliation of changes in claim liabilities (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Liability for Claims and Claims Adjustment Expense [Line Items]
Gross liabilities at beginning of year	$ 79,854	$ 73,019	$ 68,458
Reinsurance recoverable on unpaid losses at beginning of year	(2,912)	(2,855)	(3,060)
Net liabilities at beginning of year	76,942	70,164	65,398
Net liabilities at end of year	83,704	76,942	70,164
Reinsurance recoverable on unpaid losses at end of year	2,960	2,912	2,855
Gross liabilities at end of year	86,664	79,854	73,019
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	52,099	43,400	43,335
Incurred losses and loss adjustment expenses, prior accident years	(3,116)	(356)	(752)
Total	48,983	43,044	42,583
Paid losses and loss adjustment expenses, current accident year	(22,897)	(17,884)	(19,482)
Paid losses and loss adjustment expenses, prior accident years	(18,904)	(18,862)	(17,642)
Total	(41,801)	(36,746)	(37,124)
Foreign currency effect	$ (420)	$ 480	(23)
Business acquisition (disposition)			$ (670)

Unpaid losses and loss adjust_4

Unpaid losses and loss adjustment expenses - Narrative (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Property and Casualty Reinsurance, Excluding Retroactive Reinsurance [Member]
Liability for Claims and Claims Adjustment Expense [Line Items]
Incurred losses and loss adjustment expenses, prior accident years	$ (718)	$ 162	$ (295)
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 with respect to current accident year events	52,099	43,400	43,335
Incurred losses and loss adjustment expenses, prior accident years	$ (3,116)	$ (356)	$ (752)
Prior years' losses incurred as a percentage of net liabilities	4.00%	0.50%	1.10%
Liabilities for environmental, asbestos and latent injury exposures	$ 2,100	$ 2,100
Property and Casualty Insurance and Reinsurance, Excluding Retroactive Reinsurance [Member] | Significant Catastrophe Events [Member]
Liability for Claims and Claims Adjustment Expense [Line Items]
Incurred losses and loss adjustment expenses with respect to current accident year events	2,900	950	$ 1,000
Minimum losses per event each accident year	100
Primary Insurance [Member]
Liability for Claims and Claims Adjustment Expense [Line Items]
Incurred losses and loss adjustment expenses, prior accident years	$ (2,400)	$ (518)	$ (457)

Unpaid losses and loss adjust_5

Unpaid losses and loss adjustment expenses - Reconciliation of unpaid losses and allocated loss adjustment expenses to balance sheet liability (Detail) - USD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Short-duration Insurance Contracts, Reconciliation of Claims Development to Liability [Line Items]
Reinsurance recoverable	$ 2,960	$ 2,912	$ 2,855	$ 3,060
Unpaid losses and loss adjustment expenses	86,664	$ 79,854	$ 73,019	$ 68,458
Insurance Group [Member]
Short-duration Insurance Contracts, Reconciliation of Claims Development to Liability [Line Items]
Unpaid losses and ALAE, net	79,312
Reinsurance recoverable	2,836
Unpaid unallocated loss adjustment expenses	2,448
Other unpaid losses and loss adjustment expenses	2,068
Unpaid losses and loss adjustment expenses	86,664
Insurance Group [Member] | GEICO [Member] | Physical Damage [Member]
Short-duration Insurance Contracts, Reconciliation of Claims Development to Liability [Line Items]
Unpaid losses and ALAE, net	729
Reinsurance recoverable	11
Insurance Group [Member] | GEICO [Member] | Auto Liability [Member]
Short-duration Insurance Contracts, Reconciliation of Claims Development to Liability [Line Items]
Unpaid losses and ALAE, net	19,768
Reinsurance recoverable	1,085
Insurance Group [Member] | Berkshire Hathaway Primary Group [Member] | Medical Professional Liability [Member]
Short-duration Insurance Contracts, Reconciliation of Claims Development to Liability [Line Items]
Unpaid losses and ALAE, net	8,506
Reinsurance recoverable	28
Insurance Group [Member] | Berkshire Hathaway Primary Group [Member] | Workers' Compensation and Other Casualty [Member]
Short-duration Insurance Contracts, Reconciliation of Claims Development to Liability [Line Items]
Unpaid losses and ALAE, net	13,579
Reinsurance recoverable	639
Insurance Group [Member] | Berkshire Hathaway Reinsurance Group [Member] | Property [Member]
Short-duration Insurance Contracts, Reconciliation of Claims Development to Liability [Line Items]
Unpaid losses and ALAE, net	13,119
Reinsurance recoverable	181
Insurance Group [Member] | Berkshire Hathaway Reinsurance Group [Member] | Casualty [Member]
Short-duration Insurance Contracts, Reconciliation of Claims Development to Liability [Line Items]
Unpaid losses and ALAE, net	23,611
Reinsurance recoverable	$ 892

Unpaid losses and loss adjust_6

Unpaid losses and loss adjustment expenses - Incurred and paid losses and allocated loss adjustment expenses (Detail) - Insurance Group [Member] Claim in Thousands, $ in Millions	Dec. 31, 2021USD ($)Claim	Dec. 31, 2020USD ($)	[1]	Dec. 31, 2019USD ($)	[1]	Dec. 31, 2018USD ($)	[1]	Dec. 31, 2017USD ($)	[1]	Dec. 31, 2016USD ($)	[1]	Dec. 31, 2015USD ($)	[1]	Dec. 31, 2014USD ($)	[1]	Dec. 31, 2013USD ($)	[1]	Dec. 31, 2012USD ($)	[1]
Claims Development [Line Items]
Unpaid losses and ALAE, net	$ 79,312
GEICO [Member] | Physical Damage [Member]
Claims Development [Line Items]
Incurred Losses and ALAE	20,531
Cumulative Paid Losses and ALAE	19,812
Unpaid losses and ALAE, net	729
GEICO [Member] | Physical Damage [Member] | 2020 [Member]
Claims Development [Line Items]
Incurred Losses and ALAE	8,396	$ 8,603
Cumulative Paid Losses and ALAE	8,385	8,118
IBNR and Case Development Liabilities	$ 64
Cumulative Number of Reported Claims | Claim	7,935
GEICO [Member] | Physical Damage [Member] | 2021 [Member]
Claims Development [Line Items]
Incurred Losses and ALAE	$ 12,135
Cumulative Paid Losses and ALAE	11,427
IBNR and Case Development Liabilities	$ 420
Cumulative Number of Reported Claims | Claim	8,967
GEICO [Member] | Physical Damage [Member] | 2020-2021 [Member]
Claims Development [Line Items]
Unpaid losses and ALAE, net	$ 719
GEICO [Member] | Physical Damage [Member] | Shortduration Insurance Contracts Accident Years Before 2020
Claims Development [Line Items]
Net unpaid losses and ALAE for accident years before earliest accident year presented	10
GEICO [Member] | Auto Liability [Member]
Claims Development [Line Items]
Incurred Losses and ALAE	76,311
Cumulative Paid Losses and ALAE	57,157
Unpaid losses and ALAE, net	19,768
GEICO [Member] | Auto Liability [Member] | 2017 [Member]
Claims Development [Line Items]
Incurred Losses and ALAE	13,777	13,824		$ 13,888		$ 13,864		$ 14,095
Cumulative Paid Losses and ALAE	13,260	12,729		11,799		9,944		5,806
IBNR and Case Development Liabilities	$ 232
Cumulative Number of Reported Claims | Claim	2,646
GEICO [Member] | Auto Liability [Member] | 2020 [Member]
Claims Development [Line Items]
Incurred Losses and ALAE	$ 14,024	14,637
Cumulative Paid Losses and ALAE	9,839	5,395
IBNR and Case Development Liabilities	$ 2,564
Cumulative Number of Reported Claims | Claim	2,087
GEICO [Member] | Auto Liability [Member] | 2021 [Member]
Claims Development [Line Items]
Incurred Losses and ALAE	$ 17,481
Cumulative Paid Losses and ALAE	6,450
IBNR and Case Development Liabilities	$ 5,541
Cumulative Number of Reported Claims | Claim	2,216
GEICO [Member] | Auto Liability [Member] | 2018 [Member]
Claims Development [Line Items]
Incurred Losses and ALAE	$ 14,838	14,985		15,226		15,383
Cumulative Paid Losses and ALAE	13,757	12,658		10,772		6,218
IBNR and Case Development Liabilities	$ 495
Cumulative Number of Reported Claims | Claim	2,713
GEICO [Member] | Auto Liability [Member] | 2019 [Member]
Claims Development [Line Items]
Incurred Losses and ALAE	$ 16,191	16,678		16,901
Cumulative Paid Losses and ALAE	13,851	11,671		6,742
IBNR and Case Development Liabilities	$ 1,202
Cumulative Number of Reported Claims | Claim	2,778
GEICO [Member] | Auto Liability [Member] | 2017-2021 [Member]
Claims Development [Line Items]
Unpaid losses and ALAE, net	$ 19,154
GEICO [Member] | Auto Liability [Member] | Before 2017 [Member]
Claims Development [Line Items]
Net unpaid losses and ALAE for accident years before earliest accident year presented	614
Berkshire Hathaway Primary Group [Member] | Medical Professional Liability [Member]
Claims Development [Line Items]
Incurred Losses and ALAE	13,591
Cumulative Paid Losses and ALAE	5,511
Unpaid losses and ALAE, net	8,506
Berkshire Hathaway Primary Group [Member] | Medical Professional Liability [Member] | 2012 [Member]
Claims Development [Line Items]
Incurred Losses and ALAE	971	988		998		1,035		1,078		$ 1,168		$ 1,223		$ 1,277		$ 1,306		$ 1,336
Cumulative Paid Losses and ALAE	848	830		789		725		642		522		377		218		93		15
IBNR and Case Development Liabilities	$ 51
Cumulative Number of Reported Claims | Claim	11
Berkshire Hathaway Primary Group [Member] | Medical Professional Liability [Member] | 2013 [Member]
Claims Development [Line Items]
Incurred Losses and ALAE	$ 978	985		1,019		1,086		1,127		1,195		1,261		1,296		1,328
Cumulative Paid Losses and ALAE	821	793		743		635		518		368		219		90		15
IBNR and Case Development Liabilities	$ 62
Cumulative Number of Reported Claims | Claim	11
Berkshire Hathaway Primary Group [Member] | Medical Professional Liability [Member] | 2014 [Member]
Claims Development [Line Items]
Incurred Losses and ALAE	$ 1,033	1,061		1,127		1,218		1,246		1,305		1,375		1,370
Cumulative Paid Losses and ALAE	788	752		671		540		396		238		106		21
IBNR and Case Development Liabilities	$ 108
Cumulative Number of Reported Claims | Claim	11
Berkshire Hathaway Primary Group [Member] | Medical Professional Liability [Member] | 2015 [Member]
Claims Development [Line Items]
Incurred Losses and ALAE	$ 1,093	1,157		1,218		1,290		1,269		1,342		1,374
Cumulative Paid Losses and ALAE	719	663		543		382		218		108		23
IBNR and Case Development Liabilities	$ 136
Cumulative Number of Reported Claims | Claim	12
Berkshire Hathaway Primary Group [Member] | Medical Professional Liability [Member] | 2016 [Member]
Claims Development [Line Items]
Incurred Losses and ALAE	$ 1,288	1,341		1,394		1,414		1,416		1,392
Cumulative Paid Losses and ALAE	712	620		461		274		115		22
IBNR and Case Development Liabilities	$ 213
Cumulative Number of Reported Claims | Claim	15
Berkshire Hathaway Primary Group [Member] | Medical Professional Liability [Member] | 2017 [Member]
Claims Development [Line Items]
Incurred Losses and ALAE	$ 1,382	1,474		1,495		1,499		1,466
Cumulative Paid Losses and ALAE	582	457		300		128		27
IBNR and Case Development Liabilities	$ 328
Cumulative Number of Reported Claims | Claim	21
Berkshire Hathaway Primary Group [Member] | Medical Professional Liability [Member] | 2020 [Member]
Claims Development [Line Items]
Incurred Losses and ALAE	$ 1,751	1,704
Cumulative Paid Losses and ALAE	148	34
IBNR and Case Development Liabilities	$ 1,319
Cumulative Number of Reported Claims | Claim	27
Berkshire Hathaway Primary Group [Member] | Medical Professional Liability [Member] | 2021 [Member]
Claims Development [Line Items]
Incurred Losses and ALAE	$ 1,852
Cumulative Paid Losses and ALAE	36
IBNR and Case Development Liabilities	$ 1,672
Cumulative Number of Reported Claims | Claim	15
Berkshire Hathaway Primary Group [Member] | Medical Professional Liability [Member] | 2018 [Member]
Claims Development [Line Items]
Incurred Losses and ALAE	$ 1,580	1,659		1,650		1,602
Cumulative Paid Losses and ALAE	543	367		166		35
IBNR and Case Development Liabilities	$ 495
Cumulative Number of Reported Claims | Claim	23
Berkshire Hathaway Primary Group [Member] | Medical Professional Liability [Member] | 2019 [Member]
Claims Development [Line Items]
Incurred Losses and ALAE	$ 1,663	1,691		1,670
Cumulative Paid Losses and ALAE	314	160		39
IBNR and Case Development Liabilities	$ 869
Cumulative Number of Reported Claims | Claim	20
Berkshire Hathaway Primary Group [Member] | Medical Professional Liability [Member] | Shortduration Insurance Contracts Accident Years 2012 Through 2021
Claims Development [Line Items]
Unpaid losses and ALAE, net	$ 8,080
Berkshire Hathaway Primary Group [Member] | Medical Professional Liability [Member] | Shortduration Insurance Contracts Accident Years Before 2012
Claims Development [Line Items]
Net unpaid losses and ALAE for accident years before earliest accident year presented	426
Berkshire Hathaway Primary Group [Member] | Workers' Compensation and Other Casualty [Member]
Claims Development [Line Items]
Incurred Losses and ALAE	27,591
Cumulative Paid Losses and ALAE	14,425
Unpaid losses and ALAE, net	13,579
Berkshire Hathaway Primary Group [Member] | Workers' Compensation and Other Casualty [Member] | 2012 [Member]
Claims Development [Line Items]
Incurred Losses and ALAE	709	718		736		750		762		780		791		837		850		873
Cumulative Paid Losses and ALAE	640	634		626		611		592		560		501		414		299		116
IBNR and Case Development Liabilities	$ 39
Cumulative Number of Reported Claims | Claim	53
Berkshire Hathaway Primary Group [Member] | Workers' Compensation and Other Casualty [Member] | 2013 [Member]
Claims Development [Line Items]
Incurred Losses and ALAE	$ 1,008	1,028		1,050		1,072		1,096		1,127		1,178		1,228		1,258
Cumulative Paid Losses and ALAE	884	874		858		835		793		725		609		422		177
IBNR and Case Development Liabilities	$ 96
Cumulative Number of Reported Claims | Claim	67
Berkshire Hathaway Primary Group [Member] | Workers' Compensation and Other Casualty [Member] | 2014 [Member]
Claims Development [Line Items]
Incurred Losses and ALAE	$ 1,460	1,477		1,497		1,482		1,548		1,614		1,638		1,743
Cumulative Paid Losses and ALAE	1,245	1,214		1,176		1,111		1,007		800		557		239
IBNR and Case Development Liabilities	$ 163
Cumulative Number of Reported Claims | Claim	90
Berkshire Hathaway Primary Group [Member] | Workers' Compensation and Other Casualty [Member] | 2015 [Member]
Claims Development [Line Items]
Incurred Losses and ALAE	$ 2,006	1,997		2,025		2,014		2,042		2,127		2,169
Cumulative Paid Losses and ALAE	1,648	1,570		1,488		1,289		1,017		700		289
IBNR and Case Development Liabilities	$ 242
Cumulative Number of Reported Claims | Claim	111
Berkshire Hathaway Primary Group [Member] | Workers' Compensation and Other Casualty [Member] | 2016 [Member]
Claims Development [Line Items]
Incurred Losses and ALAE	$ 2,370	2,365		2,325		2,359		2,422		2,511
Cumulative Paid Losses and ALAE	1,778	1,661		1,461		1,148		775		329
IBNR and Case Development Liabilities	$ 396
Cumulative Number of Reported Claims | Claim	115
Berkshire Hathaway Primary Group [Member] | Workers' Compensation and Other Casualty [Member] | 2017 [Member]
Claims Development [Line Items]
Incurred Losses and ALAE	$ 2,852	2,843		2,842		2,907		3,044
Cumulative Paid Losses and ALAE	1,956	1,771		1,434		1,003		441
IBNR and Case Development Liabilities	$ 503
Cumulative Number of Reported Claims | Claim	139
Berkshire Hathaway Primary Group [Member] | Workers' Compensation and Other Casualty [Member] | 2020 [Member]
Claims Development [Line Items]
Incurred Losses and ALAE	$ 4,278	4,421
Cumulative Paid Losses and ALAE	1,391	695
IBNR and Case Development Liabilities	$ 2,089
Cumulative Number of Reported Claims | Claim	141
Berkshire Hathaway Primary Group [Member] | Workers' Compensation and Other Casualty [Member] | 2021 [Member]
Claims Development [Line Items]
Incurred Losses and ALAE	$ 5,197
Cumulative Paid Losses and ALAE	833
IBNR and Case Development Liabilities	$ 3,545
Cumulative Number of Reported Claims | Claim	218
Berkshire Hathaway Primary Group [Member] | Workers' Compensation and Other Casualty [Member] | 2018 [Member]
Claims Development [Line Items]
Incurred Losses and ALAE	$ 3,536	3,480		3,412		3,544
Cumulative Paid Losses and ALAE	2,028	1,683		1,198		538
IBNR and Case Development Liabilities	$ 908
Cumulative Number of Reported Claims | Claim	160
Berkshire Hathaway Primary Group [Member] | Workers' Compensation and Other Casualty [Member] | 2019 [Member]
Claims Development [Line Items]
Incurred Losses and ALAE	$ 4,175	4,102		4,074
Cumulative Paid Losses and ALAE	2,022	1,478		682
IBNR and Case Development Liabilities	$ 1,278
Cumulative Number of Reported Claims | Claim	173
Berkshire Hathaway Primary Group [Member] | Workers' Compensation and Other Casualty [Member] | Shortduration Insurance Contracts Accident Years 2012 Through 2021
Claims Development [Line Items]
Unpaid losses and ALAE, net	$ 13,166
Berkshire Hathaway Primary Group [Member] | Workers' Compensation and Other Casualty [Member] | Shortduration Insurance Contracts Accident Years Before 2012
Claims Development [Line Items]
Net unpaid losses and ALAE for accident years before earliest accident year presented	413
Berkshire Hathaway Reinsurance Group [Member] | Property [Member]
Claims Development [Line Items]
Incurred Losses and ALAE	38,874
Cumulative Paid Losses and ALAE	26,156
Unpaid losses and ALAE, net	13,119
Berkshire Hathaway Reinsurance Group [Member] | Property [Member] | 2012 [Member]
Claims Development [Line Items]
Incurred Losses and ALAE	2,305	2,285		2,294		2,309		2,327		2,330		2,382		2,621		2,822		3,129
Cumulative Paid Losses and ALAE	2,201	2,180		2,162		2,117		2,097		2,022		1,934		1,796		1,218		259
IBNR and Case Development Liabilities	31
Berkshire Hathaway Reinsurance Group [Member] | Property [Member] | 2013 [Member]
Claims Development [Line Items]
Incurred Losses and ALAE	2,453	2,455		2,469		2,520		2,579		2,600		2,690		3,035		3,198
Cumulative Paid Losses and ALAE	2,352	2,328		2,300		2,260		2,180		2,060		1,863		1,424		515
IBNR and Case Development Liabilities	29
Berkshire Hathaway Reinsurance Group [Member] | Property [Member] | 2014 [Member]
Claims Development [Line Items]
Incurred Losses and ALAE	1,996	1,999		2,028		2,100		2,154		2,297		2,408		2,619
Cumulative Paid Losses and ALAE	1,860	1,838		1,808		1,758		1,693		1,555		1,234		465
IBNR and Case Development Liabilities	33
Berkshire Hathaway Reinsurance Group [Member] | Property [Member] | 2015 [Member]
Claims Development [Line Items]
Incurred Losses and ALAE	2,975	2,971		2,948		2,950		2,546		3,103		3,256
Cumulative Paid Losses and ALAE	2,510	2,427		2,245		2,141		1,946		1,596		577
IBNR and Case Development Liabilities	154
Berkshire Hathaway Reinsurance Group [Member] | Property [Member] | 2016 [Member]
Claims Development [Line Items]
Incurred Losses and ALAE	3,578	3,589		3,585		3,616		3,890		3,261
Cumulative Paid Losses and ALAE	3,083	2,899		2,647		2,186		1,794		705
IBNR and Case Development Liabilities	112
Berkshire Hathaway Reinsurance Group [Member] | Property [Member] | 2017 [Member]
Claims Development [Line Items]
Incurred Losses and ALAE	4,631	4,698		4,806		4,953		5,253
Cumulative Paid Losses and ALAE	4,163	3,944		3,633		2,712		1,025
IBNR and Case Development Liabilities	141
Berkshire Hathaway Reinsurance Group [Member] | Property [Member] | 2020 [Member]
Claims Development [Line Items]
Incurred Losses and ALAE	6,048	5,795
Cumulative Paid Losses and ALAE	2,882	956
IBNR and Case Development Liabilities	1,504
Berkshire Hathaway Reinsurance Group [Member] | Property [Member] | 2021 [Member]
Claims Development [Line Items]
Incurred Losses and ALAE	6,669
Cumulative Paid Losses and ALAE	1,214
IBNR and Case Development Liabilities	3,405
Berkshire Hathaway Reinsurance Group [Member] | Property [Member] | 2018 [Member]
Claims Development [Line Items]
Incurred Losses and ALAE	4,227	4,344		4,467		4,375
Cumulative Paid Losses and ALAE	3,061	2,831		2,310		907
IBNR and Case Development Liabilities	461
Berkshire Hathaway Reinsurance Group [Member] | Property [Member] | 2019 [Member]
Claims Development [Line Items]
Incurred Losses and ALAE	3,992	4,234		4,065
Cumulative Paid Losses and ALAE	2,830	2,247		748
IBNR and Case Development Liabilities	541
Berkshire Hathaway Reinsurance Group [Member] | Property [Member] | Shortduration Insurance Contracts Accident Years 2012 Through 2021
Claims Development [Line Items]
Unpaid losses and ALAE, net	12,718
Berkshire Hathaway Reinsurance Group [Member] | Property [Member] | Shortduration Insurance Contracts Accident Years Before 2012
Claims Development [Line Items]
Net unpaid losses and ALAE for accident years before earliest accident year presented	401
Berkshire Hathaway Reinsurance Group [Member] | Casualty [Member]
Claims Development [Line Items]
Incurred Losses and ALAE	27,135
Cumulative Paid Losses and ALAE	12,212
Unpaid losses and ALAE, net	23,611
Berkshire Hathaway Reinsurance Group [Member] | Casualty [Member] | 2012 [Member]
Claims Development [Line Items]
Incurred Losses and ALAE	2,557	2,556		2,562		2,619		2,686		2,799		2,871		2,808		2,974		2,792
Cumulative Paid Losses and ALAE	1,906	1,868		1,810		1,750		1,650		1,525		1,368		1,139		747		$ 308
IBNR and Case Development Liabilities	372
Berkshire Hathaway Reinsurance Group [Member] | Casualty [Member] | 2013 [Member]
Claims Development [Line Items]
Incurred Losses and ALAE	1,837	1,865		1,937		2,032		2,086		2,141		2,298		2,268		2,132
Cumulative Paid Losses and ALAE	1,290	1,256		1,199		1,139		1,037		933		805		519		$ 290
IBNR and Case Development Liabilities	331
Berkshire Hathaway Reinsurance Group [Member] | Casualty [Member] | 2014 [Member]
Claims Development [Line Items]
Incurred Losses and ALAE	1,847	1,942		1,952		1,915		2,001		2,038		2,069		1,872
Cumulative Paid Losses and ALAE	1,147	1,103		959		874		752		642		477		$ 149
IBNR and Case Development Liabilities	431
Berkshire Hathaway Reinsurance Group [Member] | Casualty [Member] | 2015 [Member]
Claims Development [Line Items]
Incurred Losses and ALAE	1,817	1,844		1,882		2,008		2,109		2,082		1,877
Cumulative Paid Losses and ALAE	1,088	1,014		924		833		713		489		$ 196
IBNR and Case Development Liabilities	395
Berkshire Hathaway Reinsurance Group [Member] | Casualty [Member] | 2016 [Member]
Claims Development [Line Items]
Incurred Losses and ALAE	1,843	1,900		1,980		2,023		2,115		1,906
Cumulative Paid Losses and ALAE	1,043	960		862		732		555		$ 253
IBNR and Case Development Liabilities	451
Berkshire Hathaway Reinsurance Group [Member] | Casualty [Member] | 2017 [Member]
Claims Development [Line Items]
Incurred Losses and ALAE	2,383	2,470		2,563		2,685		2,193
Cumulative Paid Losses and ALAE	1,376	1,269		819		564		$ 230
IBNR and Case Development Liabilities	582
Berkshire Hathaway Reinsurance Group [Member] | Casualty [Member] | 2020 [Member]
Claims Development [Line Items]
Incurred Losses and ALAE	3,987	3,861
Cumulative Paid Losses and ALAE	970	404
IBNR and Case Development Liabilities	2,147
Berkshire Hathaway Reinsurance Group [Member] | Casualty [Member] | 2021 [Member]
Claims Development [Line Items]
Incurred Losses and ALAE	3,744
Cumulative Paid Losses and ALAE	307
IBNR and Case Development Liabilities	2,584
Berkshire Hathaway Reinsurance Group [Member] | Casualty [Member] | 2018 [Member]
Claims Development [Line Items]
Incurred Losses and ALAE	3,340	3,482		3,559		2,924
Cumulative Paid Losses and ALAE	1,909	1,639		867		$ 265
IBNR and Case Development Liabilities	904
Berkshire Hathaway Reinsurance Group [Member] | Casualty [Member] | 2019 [Member]
Claims Development [Line Items]
Incurred Losses and ALAE	3,780	3,901		3,429
Cumulative Paid Losses and ALAE	1,176	$ 896		$ 353
IBNR and Case Development Liabilities	1,521
Berkshire Hathaway Reinsurance Group [Member] | Casualty [Member] | Shortduration Insurance Contracts Accident Years 2012 Through 2021
Claims Development [Line Items]
Unpaid losses and ALAE, net	14,923
Berkshire Hathaway Reinsurance Group [Member] | Casualty [Member] | Shortduration Insurance Contracts Accident Years Before 2012
Claims Development [Line Items]
Net unpaid losses and ALAE for accident years before earliest accident year presented	$ 8,688
[1]	Unaudited required supplemental information

Unpaid losses and loss adjust_7

Unpaid losses and loss adjustment expenses - Average historical claims duration (Detail) - Insurance Group [Member]	Dec. 31, 2021
GEICO [Member] | Physical Damage [Member]
Shortduration Insurance Contracts Historical Claims Duration [Line Items]
Average annual percentage payout of incurred losses, net of reinsurance, year one	97.00%
Average annual percentage payout of incurred losses, net of reinsurance, year two	3.00%
GEICO [Member] | Auto Liability [Member]
Shortduration Insurance Contracts Historical Claims Duration [Line Items]
Average annual percentage payout of incurred losses, net of reinsurance, year one	41.00%
Average annual percentage payout of incurred losses, net of reinsurance, year two	30.00%
Average annual percentage payout of incurred losses, net of reinsurance, year three	13.00%
Average annual percentage payout of incurred losses, net of reinsurance, year four	8.00%
Average annual percentage payout of incurred losses, net of reinsurance, year five	4.00%
Berkshire Hathaway Primary Group [Member] | Medical Professional Liability [Member]
Shortduration Insurance Contracts Historical Claims Duration [Line Items]
Average annual percentage payout of incurred losses, net of reinsurance, year one	2.00%
Average annual percentage payout of incurred losses, net of reinsurance, year two	8.00%
Average annual percentage payout of incurred losses, net of reinsurance, year three	12.00%
Average annual percentage payout of incurred losses, net of reinsurance, year four	14.00%
Average annual percentage payout of incurred losses, net of reinsurance, year five	13.00%
Average annual percentage payout of incurred losses, net of reinsurance, year six	11.00%
Average annual percentage payout of incurred losses, net of reinsurance, year seven	8.00%
Average annual percentage payout of incurred losses, net of reinsurance, year eight	5.00%
Average annual percentage payout of incurred losses, net of reinsurance, year nine	4.00%
Average annual percentage payout of incurred losses, net of reinsurance, year ten	2.00%
Berkshire Hathaway Primary Group [Member] | Workers' Compensation and Other Casualty [Member]
Shortduration Insurance Contracts Historical Claims Duration [Line Items]
Average annual percentage payout of incurred losses, net of reinsurance, year one	16.00%
Average annual percentage payout of incurred losses, net of reinsurance, year two	21.00%
Average annual percentage payout of incurred losses, net of reinsurance, year three	16.00%
Average annual percentage payout of incurred losses, net of reinsurance, year four	12.00%
Average annual percentage payout of incurred losses, net of reinsurance, year five	8.00%
Average annual percentage payout of incurred losses, net of reinsurance, year six	4.00%
Average annual percentage payout of incurred losses, net of reinsurance, year seven	3.00%
Average annual percentage payout of incurred losses, net of reinsurance, year eight	2.00%
Average annual percentage payout of incurred losses, net of reinsurance, year nine	1.00%
Average annual percentage payout of incurred losses, net of reinsurance, year ten	1.00%
Berkshire Hathaway Reinsurance Group [Member] | Property [Member]
Shortduration Insurance Contracts Historical Claims Duration [Line Items]
Average annual percentage payout of incurred losses, net of reinsurance, year one	19.00%
Average annual percentage payout of incurred losses, net of reinsurance, year two	36.00%
Average annual percentage payout of incurred losses, net of reinsurance, year three	16.00%
Average annual percentage payout of incurred losses, net of reinsurance, year four	8.00%
Average annual percentage payout of incurred losses, net of reinsurance, year five	5.00%
Average annual percentage payout of incurred losses, net of reinsurance, year six	4.00%
Average annual percentage payout of incurred losses, net of reinsurance, year seven	2.00%
Average annual percentage payout of incurred losses, net of reinsurance, year eight	1.00%
Average annual percentage payout of incurred losses, net of reinsurance, year nine	1.00%
Average annual percentage payout of incurred losses, net of reinsurance, year ten	1.00%
Berkshire Hathaway Reinsurance Group [Member] | Casualty [Member]
Shortduration Insurance Contracts Historical Claims Duration [Line Items]
Average annual percentage payout of incurred losses, net of reinsurance, year one	11.00%
Average annual percentage payout of incurred losses, net of reinsurance, year two	16.00%
Average annual percentage payout of incurred losses, net of reinsurance, year three	13.00%
Average annual percentage payout of incurred losses, net of reinsurance, year four	9.00%
Average annual percentage payout of incurred losses, net of reinsurance, year five	6.00%
Average annual percentage payout of incurred losses, net of reinsurance, year six	5.00%
Average annual percentage payout of incurred losses, net of reinsurance, year seven	5.00%
Average annual percentage payout of incurred losses, net of reinsurance, year eight	3.00%
Average annual percentage payout of incurred losses, net of reinsurance, year nine	2.00%
Average annual percentage payout of incurred losses, net of reinsurance, year ten	2.00%

Retroactive reinsurance contr_3

Retroactive reinsurance contracts - Reconciliation of changes in claim liabilities and deferred charge assets (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Liability for Claims and Claims Adjustment Expense [Line Items]
Unpaid losses and loss adjustment expenses, beginning of year	$ 40,966	$ 42,441	$ 41,834
Unpaid losses and loss adjustment expenses, end of year	38,256	40,966	42,441
Deferred charges retroactive reinsurance, beginning of year	(12,441)	(13,747)	(14,104)
Deferred charges retroactive reinsurance, end of year	(10,639)	(12,441)	(13,747)
Retroactive Reinsurance [Member]
Liability for Claims and Claims Adjustment Expense [Line Items]
Incurred losses and loss adjustment expenses, prior years' contracts	845	907	1,188
Total incurred losses and loss adjustment expenses	981	907	1,873
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	153		1,138
Incurred losses and loss adjustment expenses, prior years' contracts	(974)	(399)	378
Total incurred losses and loss adjustment expenses	(821)	(399)	1,516
Paid losses and loss adjustment expenses	(1,889)	(1,076)	(909)
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	(17)		(453)
Incurred losses and loss adjustment expenses, prior years' contracts	1,819	1,306	810
Total incurred losses and loss adjustment expenses	$ 1,802	$ 1,306	$ 357

Retroactive reinsurance contr_4

Retroactive reinsurance contracts - Narrative (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Effects of Reinsurance [Line Items]
Unpaid losses and loss adjustment expenses under retroactive reinsurance contracts	$ 38,256	$ 40,966	$ 42,441	$ 41,834
Deferred charges - retroactive reinsurance	10,639	12,441	13,747	$ 14,104
Retroactive Reinsurance [Member]
Effects of Reinsurance [Line Items]
Incurred losses and loss adjustment expenses, prior years' contracts	845	907	$ 1,188
Liabilities for environmental, asbestos and latent injury claims	12,300	12,500
AIG [Member] | Retroactive Reinsurance [Member] | NICO [Member]
Effects of Reinsurance [Line Items]
Unpaid losses and loss adjustment expenses under retroactive reinsurance contracts	15,800	17,700
Retroactive reinsurance contracts, claims paid	1,200
Deferred charges - retroactive reinsurance	$ 4,500	$ 5,400

Notes payable and other borro_3

Notes payable and other borrowings (Detail) £ in Millions, $ in Millions, € in Billions, ¥ in Billions	12 Months Ended
	Dec. 31, 2021USD ($)	Dec. 31, 2021EUR (€)	Dec. 31, 2021JPY (¥)	Dec. 31, 2021GBP (£)	Dec. 31, 2020USD ($)
Debt Instrument [Line Items]
Notes payable and other borrowings		€ 6.9	¥ 785.5	£ 1,750
Principal payments on debt - 2022	$ 6,139
Principal payments on debt - 2023	10,711
Principal payments on debt - 2024	6,145
Principal payments on debt - 2025	6,495
Principal payments on debt - 2026	5,455
Berkshire Hathaway Inc. (Parent) [Member]
Debt Instrument [Line Items]
Notes payable and other borrowings	21,409				$ 22,665
Principal payments on debt - 2022	600
Principal payments on debt - 2023	4,467
Principal payments on debt - 2024	2,080
Principal payments on debt - 2025	1,681
Principal payments on debt - 2026	3,378
Insurance and Other [Member]
Debt Instrument [Line Items]
Notes payable and other borrowings	39,272				41,522
Principal payments on debt - 2022	1,933
Principal payments on debt - 2023	5,879
Principal payments on debt - 2024	2,154
Principal payments on debt - 2025	2,703
Principal payments on debt - 2026	3,422
Insurance and Other [Member] | Berkshire Hathaway Inc. (Parent) [Member] | U.S. Dollar Denominated [Member]
Debt Instrument [Line Items]
Notes payable and other borrowings	$ 6,820				8,308
Weighted average interest rate, percentage	3.30%	3.30%	3.30%	3.30%
Insurance and Other [Member] | Berkshire Hathaway Inc. (Parent) [Member] | U.S. Dollar Denominated [Member] | Minimum [Member]
Debt Instrument [Line Items]
Debt maturity year	2022
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	$ 7,792				8,326
Weighted average interest rate, percentage	1.00%	1.00%	1.00%	1.00%
Insurance and Other [Member] | Berkshire Hathaway Inc. (Parent) [Member] | Euro Denominated [Member] | Minimum [Member]
Debt Instrument [Line Items]
Debt maturity year	2023
Insurance and Other [Member] | Berkshire Hathaway Inc. (Parent) [Member] | Euro Denominated [Member] | Maximum [Member]
Debt Instrument [Line Items]
Debt maturity year	2041
Insurance and Other [Member] | Berkshire Hathaway Inc. (Parent) [Member] | Japanese Yen Denominated [Member]
Debt Instrument [Line Items]
Notes payable and other borrowings	$ 6,797				6,031
Weighted average interest rate, percentage	0.60%	0.60%	0.60%	0.60%
Insurance and Other [Member] | Berkshire Hathaway Inc. (Parent) [Member] | Japanese Yen Denominated [Member] | Minimum [Member]
Debt Instrument [Line Items]
Debt maturity year	2023
Insurance and Other [Member] | Berkshire Hathaway Inc. (Parent) [Member] | Japanese Yen Denominated [Member] | Maximum [Member]
Debt Instrument [Line Items]
Debt maturity year	2060
Insurance and Other [Member] | Subsidiaries [Member]
Debt Instrument [Line Items]
Other borrowings	$ 4,438				4,682
Short-term debt	$ 342				1,062
Weighted average interest rate, percentage	4.00%	4.00%	4.00%	4.00%
Short-term borrowings, weighted average interest rate	2.90%	2.90%	2.90%	2.90%
Insurance and Other [Member] | Subsidiaries [Member] | Minimum [Member]
Debt Instrument [Line Items]
Debt maturity year	2022
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	$ 10,758				10,766
Weighted average interest rate, percentage	3.60%	3.60%	3.60%	3.60%
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	2022
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	2051
Insurance and Other [Member] | Subsidiaries [Member] | United Kingdom, Pounds | Berkshire Hathaway Finance Corporation [Member]
Debt Instrument [Line Items]
Notes payable and other borrowings	$ 2,325				2,347
Weighted average interest rate, percentage	2.50%	2.50%	2.50%	2.50%
Insurance and Other [Member] | Subsidiaries [Member] | United Kingdom, Pounds | Berkshire Hathaway Finance Corporation [Member] | Minimum [Member]
Debt Instrument [Line Items]
Debt maturity year	2039
Insurance and Other [Member] | Subsidiaries [Member] | United Kingdom, Pounds | 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	$ 74,990				75,373
Principal payments on debt - 2022	4,206
Principal payments on debt - 2023	4,832
Principal payments on debt - 2024	3,991
Principal payments on debt - 2025	3,792
Principal payments on debt - 2026	$ 2,033
Railroad, Utilities and Energy [Member] | Subsidiaries [Member] | Berkshire Hathaway Energy [Member]
Debt Instrument [Line Items]
Weighted average interest rate, percentage	4.30%	4.30%	4.30%	4.30%
Senior unsecured debt	$ 13,003				13,447
Railroad, Utilities and Energy [Member] | Subsidiaries [Member] | Berkshire Hathaway Energy [Member] | Minimum [Member]
Debt Instrument [Line Items]
Debt maturity year	2023
Railroad, Utilities and Energy [Member] | Subsidiaries [Member] | Berkshire Hathaway Energy [Member] | Maximum [Member]
Debt Instrument [Line Items]
Debt maturity year	2051
Railroad, Utilities and Energy [Member] | Subsidiaries [Member] | Berkshire Hathaway Energy Subsidiaries [Member]
Debt Instrument [Line Items]
Notes payable and other borrowings	$ 36,759				36,420
Weighted average interest rate, percentage	4.10%	4.10%	4.10%	4.10%
Railroad, Utilities and Energy [Member] | Subsidiaries [Member] | Berkshire Hathaway Energy Subsidiaries [Member] | Minimum [Member]
Debt Instrument [Line Items]
Debt maturity year	2022
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 debt	$ 2,009				2,286
Short-term borrowings, weighted average interest rate	1.40%	1.40%	1.40%	1.40%
Railroad, Utilities and Energy [Member] | Subsidiaries [Member] | Burlington Northern Santa Fe ("BNSF") and subsidiaries [Member]
Debt Instrument [Line Items]
Notes payable and other borrowings	$ 23,219				$ 23,220
Weighted average interest rate, percentage	4.50%	4.50%	4.50%	4.50%
Railroad, Utilities and Energy [Member] | Subsidiaries [Member] | Burlington Northern Santa Fe ("BNSF") and subsidiaries [Member] | Minimum [Member]
Debt Instrument [Line Items]
Debt maturity year	2022
Railroad, Utilities and Energy [Member] | Subsidiaries [Member] | Burlington Northern Santa Fe ("BNSF") 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, ¥ in Billions	1 Months Ended		12 Months Ended
	Jan. 31, 2022USD ($)	Jan. 31, 2022JPY (¥)	Dec. 31, 2021USD ($)	Dec. 31, 2021EUR (€)	Dec. 31, 2021JPY (¥)	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)	Dec. 31, 2021EUR (€)	Dec. 31, 2021JPY (¥)	Dec. 31, 2021GBP (£)
Debt Instrument [Line Items]
Notes payable and other borrowings								€ 6,900	¥ 785.5	£ 1,750
Berkshire Hathaway Inc. (Parent) [Member]
Debt Instrument [Line Items]
Repayments of borrowings			$ 2,167			$ 1,151	$ 758
Notes payable and other borrowings			21,409			22,665
Gain (loss) attributable to changes in foreign currency exchange rates			1,281			(970)	193
Line Of Credit [Member] | Subsidiaries [Member]
Debt Instrument [Line Items]
Unused lines of credit available			10,400
Line Of Credit [Member] | Subsidiaries [Member] | Berkshire Hathaway Energy and Subsidiaries [Member]
Debt Instrument [Line Items]
Unused lines of credit available			8,700
Insurance and Other [Member]
Debt Instrument [Line Items]
Notes payable and other borrowings			39,272			41,522
Insurance and Other [Member] | Berkshire Hathaway Inc. (Parent) [Member] | Subsidiaries Excluding Berkshire Hathaway Finance Corporation [Member]
Debt Instrument [Line Items]
Guarantee obligation			$ 3,800
Insurance and Other [Member] | Berkshire Hathaway Inc. (Parent) [Member] | Subsequent Event [Member]
Debt Instrument [Line Items]
Repayments of borrowings	$ 600
Insurance and Other [Member] | Subsidiaries [Member]
Debt Instrument [Line Items]
Weighted average interest rate, percentage			4.00%					4.00%	4.00%	4.00%
Insurance and Other [Member] | Subsidiaries [Member] | Minimum [Member]
Debt Instrument [Line Items]
Debt maturity year			2022	2022	2022
Insurance and Other [Member] | Subsidiaries [Member] | Maximum [Member]
Debt Instrument [Line Items]
Debt maturity year			2045	2045	2045
Insurance and Other [Member] | Senior Notes [Member] | Berkshire Hathaway Finance Corporation [Member]
Debt Instrument [Line Items]
Repayments of borrowings			$ 750
Insurance and Other [Member] | Senior Notes [Member] | Berkshire Hathaway Inc. (Parent) [Member]
Debt Instrument [Line Items]
Repayments of borrowings			1,500	€ 550
Gain (loss) attributable to changes in foreign currency exchange rates			$ 1,300			(1,000)	$ 192
Insurance and Other [Member] | Senior Notes [Member] | Notes Due 2041 at 0.5% [Member] | Berkshire Hathaway Inc. (Parent) [Member]
Debt Instrument [Line Items]
Principal amount of debt issued | €				€ 600
Debt instrument, interest rate, stated percentage			0.50%					0.50%	0.50%	0.50%
Debt maturity year			2041	2041	2041
Insurance and Other [Member] | Senior Notes [Member] | Debt Due 2026 To 2041 [Member] | Berkshire Hathaway Inc. (Parent) [Member]
Debt Instrument [Line Items]
Principal amount of debt issued			$ 1,500		¥ 160
Weighted average interest rate, percentage			0.50%					0.50%	0.50%	0.50%
Insurance and Other [Member] | Senior Notes [Member] | Debt Due 2026 To 2041 [Member] | Berkshire Hathaway Inc. (Parent) [Member] | Minimum [Member]
Debt Instrument [Line Items]
Debt maturity year			2026	2026	2026
Insurance and Other [Member] | Senior Notes [Member] | Debt Due 2026 To 2041 [Member] | Berkshire Hathaway Inc. (Parent) [Member] | Maximum [Member]
Debt Instrument [Line Items]
Debt maturity year			2041	2041	2041
Insurance and Other [Member] | Senior Notes [Member] | Debt Due 2027 To 2052 [Member] | Berkshire Hathaway Inc. (Parent) [Member] | Subsequent Event [Member]
Debt Instrument [Line Items]
Principal amount of debt issued	$ 1,100	¥ 128.5
Weighted average interest rate, percentage	0.50%	0.50%
Insurance and Other [Member] | Senior Notes [Member] | Debt Due 2027 To 2052 [Member] | Berkshire Hathaway Inc. (Parent) [Member] | Subsequent Event [Member] | Minimum [Member]
Debt Instrument [Line Items]
Debt maturity year	2027	2027
Insurance and Other [Member] | Senior Notes [Member] | Debt Due 2027 To 2052 [Member] | Berkshire Hathaway Inc. (Parent) [Member] | Subsequent Event [Member] | Maximum [Member]
Debt Instrument [Line Items]
Debt maturity year	2052	2052
Insurance and Other [Member] | Senior Notes [Member] | Notes Due 2051 at 2.5% [Member] | Subsidiaries [Member] | Berkshire Hathaway Finance Corporation [Member]
Debt Instrument [Line Items]
Principal amount of debt issued			$ 750
Debt instrument, interest rate, stated percentage			2.50%					2.50%	2.50%	2.50%
Debt maturity year			2051	2051	2051
Railroad, Utilities and Energy [Member]
Debt Instrument [Line Items]
Notes payable and other borrowings			$ 74,990			$ 75,373
Railroad, Utilities and Energy [Member] | Subsidiaries [Member] | Berkshire Hathaway Energy and Subsidiaries [Member]
Debt Instrument [Line Items]
Repayments of borrowings			2,500
Railroad, Utilities and Energy [Member] | Debt Due 2028 To 2052 [Member] | Subsidiaries [Member] | Berkshire Hathaway Energy and Subsidiaries [Member]
Debt Instrument [Line Items]
Principal amount of debt issued			$ 2,200
Weighted average interest rate, percentage			3.20%					3.20%	3.20%	3.20%
Railroad, Utilities and Energy [Member] | Debt Due 2028 To 2052 [Member] | Subsidiaries [Member] | Minimum [Member] | Berkshire Hathaway Energy and Subsidiaries [Member]
Debt Instrument [Line Items]
Debt maturity year			2028	2028	2028
Railroad, Utilities and Energy [Member] | Debt Due 2028 To 2052 [Member] | Subsidiaries [Member] | Maximum [Member] | Berkshire Hathaway Energy and Subsidiaries [Member]
Debt Instrument [Line Items]
Debt maturity year			2052	2052	2052
Railroad, Utilities and Energy [Member] | Senior Unsecured Debenture [Member] | Subsidiaries [Member] | BNSF [Member]
Debt Instrument [Line Items]
Repayments of borrowings			$ 1,540
Principal amount of debt issued			$ 1,550
Weighted average interest rate, percentage			3.10%					3.10%	3.10%	3.10%
Railroad, Utilities and Energy [Member] | Senior Unsecured Debenture [Member] | Subsidiaries [Member] | Minimum [Member] | BNSF [Member]
Debt Instrument [Line Items]
Debt maturity year			2051	2051	2051
Railroad, Utilities and Energy [Member] | Senior Unsecured Debenture [Member] | Subsidiaries [Member] | Maximum [Member] | BNSF [Member]
Debt Instrument [Line Items]
Debt maturity year			2052	2052	2052

Income taxes - Liabilities (Det

Income taxes - Liabilities (Detail) - USD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Currently payable (receivable)	$ (482)	$ (276)
Deferred	89,679	73,261
Other	1,046	1,113
Income taxes, principally deferred	$ 90,243	$ 74,098

Income taxes - Deferred taxes (

Income taxes - Deferred taxes (Detail) - USD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020
Deferred tax liabilities:
Investments – unrealized appreciation	$ 55,437	$ 40,181
Deferred charges reinsurance assumed	2,234	2,613
Property, plant and equipment and equipment held for lease	31,323	30,203
Goodwill and other intangible assets	6,748	6,753
Other	4,094	3,736
Deferred tax liabilities	99,836	83,486
Deferred tax assets:
Unpaid losses and loss adjustment expenses	(1,091)	(1,135)
Unearned premiums	(990)	(900)
Accrued liabilities	(1,868)	(2,193)
Regulatory liabilities	(1,349)	(1,421)
Other	(4,859)	(4,576)
Deferred tax assets	(10,157)	(10,225)
Net deferred tax liability	$ 89,679	$ 73,261

Income taxes - Income tax expen

Income taxes - Income tax expense components (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Income tax expense:
Federal	$ 20,345	$ 10,596	$ 19,069
State	(527)	1,086	625
Foreign	1,061	758	1,210
Total income taxes	20,879	12,440	20,904
Income tax expense:
Current	5,326	5,052	5,818
Deferred	15,553	7,388	15,086
Total income taxes	$ 20,879	$ 12,440	$ 20,904

Income taxes - Income tax exp_2

Income taxes - Income tax expense reconciliation (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Income tax expense reconciliation
Earnings before income taxes	$ 111,686	$ 55,693	$ 102,696
Hypothetical income tax expense computed at the U.S. federal statutory rate	23,454	11,696	21,566
Dividends received deduction and tax-exempt interest	(457)	(448)	(433)
State income taxes, less U.S. federal income tax benefit	(417)	858	494
U.S. income tax credits	(1,860)	(1,519)	(942)
Goodwill impairments		1,977	20
Other differences, net	159	(124)	199
Total income taxes	$ 20,879	$ 12,440	$ 20,904
Effective income tax rate	18.70%	22.30%	20.40%

Income taxes - Narrative (Detai

Income taxes - Narrative (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Income Taxes [Line Items]
Income tax liabilities with federal taxing authority settled through year	2011
Income tax liabilities with state and foreign jurisdictions estimated settlement year	2022
Unrecognized tax benefits	$ 1,046	$ 1,113
Unrecognized tax benefits that would impact effective tax rate	$ 878
Tax Equity Investment Funds [Member]
Income Taxes [Line Items]
Income tax expense for uncertain tax positions		$ 60	$ 377
Tax Equity Investment Funds [Member] | Minimum [Member]
Income Taxes [Line Items]
Income tax benefits from subsidiary investment in tax equity funds generated year	2015
Tax Equity Investment Funds [Member] | Maximum [Member]
Income Taxes [Line Items]
Income tax benefits from subsidiary investment in tax equity funds generated year	2018
Earliest Tax Year [Member]
Income Taxes [Line Items]
Open tax years	2012
Income Tax Examination, Year under Examination	2014
Latest Tax Year [Member]
Income Taxes [Line Items]
Open tax years	2019
Income Tax Examination, Year under Examination	2019

Fair value measurements - Finan

Fair value measurements - Financial assets and liabilities (Detail) - USD ($) $ in Millions	Dec. 31, 2021		Dec. 31, 2020
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities	$ 16,434		$ 20,410
Investments in equity securities	350,719	[1]	281,170	[2]
Insurance and Other [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities	16,434		20,410
Investments in equity securities	350,719		281,170
The Kraft Heinz Company [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity method investments, fair value	11,700		11,300
U.S. Treasury, U.S. government corporations and agencies [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities	3,303		3,403
Foreign governments [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities	10,994		11,338
Corporate bonds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities	1,774		5,191
Other [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities	363		478
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	339,225		271,848
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, fair value	11,683		11,280
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	3,261		3,358
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	10,286		9,259
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	6		1
Fair Value, Measurements, Recurring [Member] | Quoted Prices (Level 1) [Member] | Accounts Payable, Accruals and Other Liabilities [Member] | Railroad, Utilities and Energy [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Balance sheet liabilities - at fair value	2		6
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	8		38
Loans and finance receivables	2,178		2,692
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	87,065		92,593
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	42,292		46,665
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	42		45
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	708		2,079
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	1,774		5,191
Fair Value, Measurements, Recurring [Member] | Significant Other Observable Inputs (Level 2) [Member] | Other [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities	363		478
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	230		72
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]
Balance sheet liabilities - at fair value	51		96
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	11,486		9,284
Loans and finance receivables	19,996		17,862
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	47		11
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	93		197
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]
Balance sheet liabilities - at fair value	224		19
Fair Value, Measurements, Recurring [Member] | Significant Unobservable Inputs (Level 3) [Member] | Accounts Payable, Accruals and Other Liabilities [Member] | Equity Index Put Options [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Balance sheet liabilities - at fair value	99		1,065
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	350,719		281,170
Loans and finance receivables	20,751		19,201
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	74,990		75,373
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	39,272		41,522
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, fair value	13,112		13,336
Fair Value, Measurements, Recurring [Member] | Carrying Value [Member] | U.S. Treasury, U.S. government corporations and agencies [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities	3,303		3,403
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	10,994		11,338
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	1,774		5,191
Fair Value, Measurements, Recurring [Member] | Carrying Value [Member] | Other [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities	363		478
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	329		270
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]
Balance sheet liabilities - at fair value	277		121
Fair Value, Measurements, Recurring [Member] | Carrying Value [Member] | Accounts Payable, Accruals and Other Liabilities [Member] | Equity Index Put Options [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Balance sheet liabilities - at fair value	99		1,065
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	350,719		281,170
Loans and finance receivables	22,174		20,554
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	87,065		92,593
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	42,339		46,676
Fair Value, Measurements, Recurring [Member] | Fair Value [Member] | The Kraft Heinz Company [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity method investments, fair value	11,683		11,280
Fair Value, Measurements, Recurring [Member] | Fair Value [Member] | U.S. Treasury, U.S. government corporations and agencies [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities	3,303		3,403
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	10,994		11,338
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	1,774		5,191
Fair Value, Measurements, Recurring [Member] | Fair Value [Member] | Other [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities	363		478
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	329		270
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]
Balance sheet liabilities - at fair value	277		121
Fair Value, Measurements, Recurring [Member] | Fair Value [Member] | Accounts Payable, Accruals and Other Liabilities [Member] | Equity Index Put Options [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Balance sheet liabilities - at fair value	$ 99		$ 1,065
[1]	Approximately 73% of the aggregate fair value was concentrated in four companies (American Express Company – $24.8 billion; Apple Inc. – $161.2 billion; Bank of America Corporation – $46.0 billion and The Coca-Cola Company – $23.7 billion).
[2]	Approximately 68% of the aggregate fair value was concentrated in four companies (American Express Company – $18.3 billion; Apple Inc. – $120.4 billion; Bank of America Corporation – $31.3 billion and The Coca-Cola Company – $21.9 billion).

Fair value measurements - Signi

Fair value measurements - Significant unobservable inputs (Detail) - Significant Unobservable Inputs (Level 3) [Member] - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Equity Index Put Option Contract Liabilities [Member]
Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Derivative contract liabilities - Beginning Balance	$ (1,065)	$ (968)	$ (2,452)
Derivative contract liabilities - Gains (losses) included in earnings	966	(159)	1,484
Derivative contract liabilities - Acquisitions, dispositions and settlements		62
Derivative contract liabilities - Transfers out of Level 3	99
Derivative contract liabilities - Ending Balance		(1,065)	(968)
Equity Securities [Member]
Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Beginning Balance	8,978	10,405	1
Gains (losses) included in earnings	1,902	(1,426)	404
Acquisitions, dispositions and settlements	1,100		10,000
Transfers out of Level 3	(500)	(1)
Ending Balance	$ 11,480	$ 8,978	$ 10,405

Fair value measurements - Narra

Fair value measurements - Narrative (Detail) $ in Billions	1 Months Ended
	Aug. 31, 2019USD ($)
Occidental Corporation [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Acquisition of preferred and common stock warrants	$ 10

Fair value measurements - Other

Fair value measurements - Other information (Detail) $ in Millions	12 Months Ended
	Dec. 31, 2021USD ($)		Dec. 31, 2020USD ($)
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Investments in equity securities	$ 350,719	[1]	$ 281,170	[2]
Significant Unobservable Inputs (Level 3) [Member] | Fair Value, Measurements, Recurring [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Investments in equity securities	11,486		$ 9,284
Significant Unobservable Inputs (Level 3) [Member] | Preferred Stock [Member] | Fair Value, Measurements, Recurring [Member] | Discounted Cash Flow [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Investments in equity securities	10,864
Significant Unobservable Inputs (Level 3) [Member] | Common Stock Warrants [Member] | Fair Value, Measurements, Recurring [Member] | Warrant Pricing Model [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Investments in equity securities	$ 616
Measurement Input, Expected Term | Significant Unobservable Inputs (Level 3) [Member] | Weighted Average | Preferred Stock [Member] | Fair Value, Measurements, Recurring [Member] | Discounted Cash Flow [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Unobservable inputs, term	7 years
Measurement Input, Expected Term | Significant Unobservable Inputs (Level 3) [Member] | Weighted Average | Common Stock Warrants [Member] | Fair Value, Measurements, Recurring [Member] | Warrant Pricing Model [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Unobservable inputs, term	7 years
Discount for Transferability Restrictions and Subordination [Member] | Significant Unobservable Inputs (Level 3) [Member] | Weighted Average | Preferred Stock [Member] | Fair Value, Measurements, Recurring [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Unobservable inputs	0.0372
Measurement Input, Option Volatility | Significant Unobservable Inputs (Level 3) [Member] | Weighted Average | Common Stock Warrants [Member] | Fair Value, Measurements, Recurring [Member] | Warrant Pricing Model [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Unobservable inputs	0.37
[1]	Approximately 73% of the aggregate fair value was concentrated in four companies (American Express Company – $24.8 billion; Apple Inc. – $161.2 billion; Bank of America Corporation – $46.0 billion and The Coca-Cola Company – $23.7 billion).
[2]	Approximately 68% of the aggregate fair value was concentrated in four companies (American Express Company – $18.3 billion; Apple Inc. – $120.4 billion; Bank of America Corporation – $31.3 billion and The Coca-Cola Company – $21.9 billion).

Common stock - Narrative (Detai

Common stock - Narrative (Detail)	12 Months Ended
	Dec. 31, 2021USD ($)Voteshares	Dec. 31, 2020shares	Dec. 31, 2019shares	Dec. 31, 2018shares
Class of Stock [Line Items]
Preferred Stock, shares authorized	1,000,000
Preferred Stock, shares issued	0
Economic equivalent of Class B share to Class A share	0.0667%
Common Stock Repurchase Program [Member]
Class of Stock [Line Items]
Shares repurchase, authorization description	Berkshire’s common stock repurchase program, as amended, permits 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 Bill threshold after repurchase of common stock shares, amount | $	$ 30,000,000,000
Class A [Member]
Class of Stock [Line Items]
Number of votes entitled per share, number | Vote	1
Shares outstanding	617,113	643,931	701,970	729,316
Class B [Member]
Class of Stock [Line Items]
Number of votes entitled per share, number | Vote	0.0001
Number of shares of Class B stock obtainable from converting one Class A share	1,500
Shares outstanding	1,290,474,503	1,350,043,471	1,384,481,533	1,367,420,074
Equivalent Class A [Member]
Class of Stock [Line Items]
Shares outstanding	1,477,429	1,543,960

Common stock (Detail)

Common stock (Detail) - shares	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Class A [Member]
Class of Stock [Line Items]
Shares issued, beginning balance	678,523	719,307	742,213
Treasury shares, beginning balance	(34,592)	(17,337)	(12,897)
Shares outstanding, beginning balance	643,931	701,970	729,316
Conversions of Class A common stock to Class B common stock and exercises of replacement stock options			(22,906)
Conversions of Class A common stock to Class B common stock	(12,622)	(40,784)
Conversions of Class A to Class B common stock, Outstanding	(12,622)	(40,784)
Treasury stock acquired	(14,196)	(17,255)	(4,440)
Shares issued, ending balance	665,901	678,523	719,307
Treasury shares, ending balance	(48,788)	(34,592)	(17,337)
Shares outstanding, ending balance	617,113	643,931	701,970
Class B [Member]
Class of Stock [Line Items]
Shares issued, beginning balance	1,469,359,852	1,408,183,852	1,373,558,983
Treasury shares, beginning balance	(119,316,381)	(23,702,319)	(6,138,909)
Shares outstanding, beginning balance	1,350,043,471	1,384,481,533	1,367,420,074
Conversions of Class A common stock to Class B common stock and exercises of replacement stock options			34,624,869
Conversions of Class A common stock to Class B common stock	18,933,000	61,176,000
Conversions of Class A to Class B common stock, Outstanding	18,933,000	61,176,000
Treasury stock acquired	(78,501,968)	(95,614,062)	(17,563,410)
Shares issued, ending balance	1,488,292,852	1,469,359,852	1,408,183,852
Treasury shares, ending balance	(197,818,349)	(119,316,381)	(23,702,319)
Shares outstanding, ending balance	1,290,474,503	1,350,043,471	1,384,481,533

Common stock (Parenthetical) (D

Common stock (Parenthetical) (Detail)	Dec. 31, 2021$ / 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

Revenue from contracts with cus

Revenue from contracts with customers disaggregated by reportable segment and source of revenue (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	$ 191,252	$ 166,733	$ 176,512
Other revenues	84,842	78,777	78,104
Total revenues	276,094	245,510	254,616
Industrial and Commercial Products [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	22,343	20,964	25,495
Building Products [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	19,604	15,943	15,620
Consumer Products [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	18,540	14,757	14,120
Grocery and Convenience Store Distribution [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	31,245	30,795	33,057
Food and Beverage Distribution [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	17,332	15,368	16,767
Auto Sales [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	9,966	8,258	8,481
Other Retail and Wholesale Distribution [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	18,895	14,922	14,512
Service [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	35,063	30,660	33,641
Electricity and Natural Gas [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	18,264	15,066	14,819
Manufacturing Businesses [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	64,811	55,380	58,992
Other revenues	3,766	3,598	3,632
Total revenues	68,577	58,978	62,624
Manufacturing Businesses [Member] | Industrial and Commercial Products [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	22,184	20,772	25,311
Manufacturing Businesses [Member] | Building Products [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	19,604	15,943	15,620
Manufacturing Businesses [Member] | Consumer Products [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	18,540	14,757	14,120
Manufacturing Businesses [Member] | Other Retail and Wholesale Distribution [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	2,997	2,452	2,299
Manufacturing Businesses [Member] | Service [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	1,486	1,456	1,642
McLane [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	49,328	46,747	50,363
Other revenues	122	93	95
Total revenues	49,450	46,840	50,458
McLane [Member] | Grocery and Convenience Store Distribution [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	31,245	30,795	33,057
McLane [Member] | Food and Beverage Distribution [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	17,332	15,368	16,767
McLane [Member] | Service [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	751	584	539
Service and Retailing [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	30,146	24,252	24,940
Other revenues	4,601	3,859	4,459
Total revenues	34,747	28,111	29,399
Service and Retailing [Member] | Industrial and Commercial Products [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	159	192	184
Service and Retailing [Member] | Auto Sales [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	9,966	8,258	8,481
Service and Retailing [Member] | Other Retail and Wholesale Distribution [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	15,898	12,470	12,213
Service and Retailing [Member] | Service [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	4,123	3,332	4,062
BNSF [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	23,120	20,693	23,302
Other revenues	57	57	55
Total revenues	23,177	20,750	23,357
BNSF [Member] | Service [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	23,120	20,693	23,302
Berkshire Hathaway Energy [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	23,847	19,661	18,915
Other revenues	1,096	1,353	1,181
Total revenues	24,943	21,014	20,096
Berkshire Hathaway Energy [Member] | Service [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	5,583	4,595	4,096
Berkshire Hathaway Energy [Member] | Electricity and Natural Gas [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	18,264	15,066	14,819
Insurance, Corporate and Other [Member]
Disaggregation of Revenue [Line Items]
Other revenues	75,200	69,817	68,682
Total revenues	$ 75,200	$ 69,817	$ 68,682

Revenue from contracts with c_2

Revenue from contracts with customers transaction price allocated to significant unsatisfied remaining performance obligations and timing of when performance obligations expected to be satisfied (Detail) $ in Millions	Dec. 31, 2021USD ($)
Electricity and Natural Gas [Member]
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Transaction price allocated to remaining performance obligations	$ 23,645
Electricity and Natural Gas [Member] | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2022-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Transaction price allocated to remaining performance obligations	$ 2,607
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]: 2023-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Transaction price allocated to remaining performance obligations	$ 21,038
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	$ 3,647
Other Sales and Service Contracts [Member] | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2022-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Transaction price allocated to remaining performance obligations	$ 1,411
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]: 2023-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Transaction price allocated to remaining performance obligations	$ 2,236
Performance obligations expected to be satisfied, period

Revenue from contracts with c_3

Revenue from contracts with customers transaction price allocated to significant unsatisfied remaining performance obligations and timing of when performance obligations expected to be satisfied (Detail 1) $ in Millions	Dec. 31, 2021USD ($)
Electricity and Natural Gas [Member]
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Transaction price allocated to remaining performance obligations	$ 23,645
Other Sales and Service Contracts [Member]
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Transaction price allocated to remaining performance obligations	$ 3,647

Pension plans - Net periodic pe

Pension plans - Net periodic pension expense (Detail) - Pension Plans, Defined Benefit [Member] - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Components of net periodic pension expense
Service cost	$ 257	$ 235	$ 224
Interest cost	410	510	618
Expected return on plan assets	(1,008)	(955)	(936)
Amortization of actuarial losses and other	203	171	26
Net periodic pension expense	$ (138)	$ (39)	$ (68)

Pension plans - Defined benefit

Pension plans - Defined benefit pension plans - Narrative (Detail) - Pension Plans, Defined Benefit [Member] - USD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Defined Benefit Plan Disclosure [Line Items]
Projected benefit obligation	$ 18,792	$ 20,429	$ 18,706
Amounts recognized in the Consolidated Balance Sheets:
Funded status reflected in assets	1,954	1,351
Funded status reflected in liabilities	2,126	3,842
ABO	17,900	19,400
Defined Benefit Plan, Expected Future Benefit Payment [Abstract]
2022	1,048
2023	1,006
2024	1,007
2025	1,013
2026	1,014
2027 - 2031	4,948
Expected contribution to pension plans during the next year	149
Unfunded Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
Projected benefit obligation	$ 1,400	$ 1,600

Pension plans - Projected benef

Pension plans - Projected benefit obligation, plan assets and net funded status (Detail) - Pension Plans, Defined Benefit [Member] - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Benefit obligations
PBO beginning of year	$ 20,429	$ 18,706
Service cost	257	235	$ 224
Interest cost	410	510	618
Benefits paid	(1,009)	(994)
Settlements	(207)	(75)
Actuarial (gains) losses and other	(1,088)	2,047
PBO end of year	18,792	20,429	18,706
Plan assets
Plan assets beginning of year	17,938	16,496
Employer contributions	165	196
Benefits paid	(1,009)	(994)
Actual return on plan assets	1,783	2,374
Settlements	(207)	(75)
Other	(50)	(59)
Plan assets end of year	18,620	17,938	16,496
Funded status – net (asset) liability	172	2,491
Berkshire Hathaway Energy [Member]
Benefit obligations
PBO beginning of year	5,282	4,898
Service cost	46	33
Interest cost	109	133
Benefits paid	(214)	(285)
Settlements	(185)	(63)
Actuarial (gains) losses and other	(258)	566
PBO end of year	4,780	5,282	4,898
Plan assets
Plan assets beginning of year	5,158	4,808
Employer contributions	41	69
Benefits paid	(214)	(285)
Actual return on plan assets	382	554
Settlements	(185)	(63)
Other	(24)	75
Plan assets end of year	5,158	5,158	4,808
Funded status – net (asset) liability	(378)	124
Other [Member]
Benefit obligations
PBO beginning of year	15,147	13,808
Service cost	211	202
Interest cost	301	377
Benefits paid	(795)	(709)
Settlements	(22)	(12)
Actuarial (gains) losses and other	(830)	1,481
PBO end of year	14,012	15,147	13,808
Plan assets
Plan assets beginning of year	12,780	11,688
Employer contributions	124	127
Benefits paid	(795)	(709)
Actual return on plan assets	1,401	1,820
Settlements	(22)	(12)
Other	(26)	(134)
Plan assets end of year	13,462	12,780	$ 11,688
Funded status – net (asset) liability	$ 550	$ 2,367

Pension plans - Schedule of inf

Pension plans - Schedule of information for plans with PBOs and ABOs in excess of plan assets (Detail) - Pension Plans, Defined Benefit [Member] - USD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020
Defined Benefit Plan Disclosure [Line Items]
PBOs	$ 9,643	$ 12,775
Plan assets	7,518	9,018
ABOs	9,111	10,875
Plan assets	$ 7,429	$ 7,820

Pension plans - Additional tabu

Pension plans - Additional tabular disclosures (Detail) - Pension Plans, Defined Benefit [Member] - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Defined Benefit Plan Disclosure [Line Items]
Discount rate applicable to PBOs	2.70%	2.30%	3.10%
Expected long-term rate of return on plan assets	6.10%	6.20%	6.40%
Rate of compensation increase	2.60%	2.60%	2.50%
Discount rate applicable to net periodic pension expense	2.40%	3.10%	4.00%
Amounts recognized in other comprehensive income:
Accumulated other comprehensive income (loss), beginning of year	$ (2,251)	$ (1,896)
Amount included in net periodic pension expense	170	141
Actuarial gains (losses) and other	1,596	(496)
Accumulated other comprehensive income (loss), end of year	$ (485)	$ (2,251)	$ (1,896)

Pension plans - Fair value of p

Pension plans - Fair value of plan assets (Detail) - Pension Plans, Defined Benefit [Member] - USD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	$ 18,620	$ 17,938	$ 16,496
Cash and Cash Equivalents [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	992	383
Equity Securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	11,343	11,383
Fixed Maturity Securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	3,422	3,173
Investment Funds and Other [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	2,863	2,999
Quoted Prices (Level 1) [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	13,665	12,778
Quoted Prices (Level 1) [Member] | Cash and Cash Equivalents [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	901	243
Quoted Prices (Level 1) [Member] | Equity Securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	10,358	10,123
Quoted Prices (Level 1) [Member] | Fixed Maturity Securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	2,226	2,214
Quoted Prices (Level 1) [Member] | Investment Funds and Other [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	180	198
Significant Other Observable Inputs (Level 2) [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	2,280	2,315
Significant Other Observable Inputs (Level 2) [Member] | Cash and Cash Equivalents [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	91	140
Significant Other Observable Inputs (Level 2) [Member] | Equity Securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	660	851
Significant Other Observable Inputs (Level 2) [Member] | Fixed Maturity Securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	1,168	926
Significant Other Observable Inputs (Level 2) [Member] | Investment Funds and Other [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	361	398
Significant Unobservable Inputs (Level 3) [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	410	498
Significant Unobservable Inputs (Level 3) [Member] | Equity Securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	325	409
Significant Unobservable Inputs (Level 3) [Member] | Fixed Maturity Securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	28	33
Significant Unobservable Inputs (Level 3) [Member] | Investment Funds and Other [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	57	56
Investment Funds and Partnerships at Net Asset Value [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	2,265	2,347
Investment Funds and Partnerships at Net Asset Value [Member] | Investment Funds and Other [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	$ 2,265	$ 2,347

Pension plans - Defined contrib

Pension plans - Defined contribution pension plans - Narrative (Detail) - USD ($) $ in Billions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Defined Contribution Plan [Abstract]
Contributions to defined contribution plans	$ 1	$ 1.4	$ 1.2

Accumulated other comprehensi_3

Accumulated other comprehensive income (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	$ 443,164
Other comprehensive income	99	$ 905	$ (275)
Reclassifications into net earnings	117	95	47
Ending Balance	506,199	443,164
Unrealized appreciation of fixed maturity securities, net [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	536	481	370
Other comprehensive income	(123)	78	160
Reclassifications into net earnings	(44)	(23)	(49)
Ending Balance	369	536	481
Foreign currency translation [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	(3,082)	(4,346)	(4,603)
Other comprehensive income	(1,021)	1,264	257
Reclassifications into net earnings	11
Ending Balance	(4,092)	(3,082)	(4,346)
Defined benefit pension plans [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	(1,645)	(1,369)	(816)
Other comprehensive income	1,163	(385)	(644)
Reclassifications into net earnings	135	109	91
Ending Balance	(347)	(1,645)	(1,369)
Other AOCI transactions [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	(52)	(9)	34
Other comprehensive income	80	(52)	(48)
Reclassifications into net earnings	15	9	5
Ending Balance	43	(52)	(9)
Accumulated other comprehensive income [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	(4,243)	(5,243)	(5,015)
Ending Balance	$ (4,027)	$ (4,243)	$ (5,243)

Business segment data - Revenue

Business segment data - Revenues (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Segment Reporting Information [Line Items]
Total revenues	$ 276,094	$ 245,510	$ 254,616
BNSF [Member]
Segment Reporting Information [Line Items]
Total revenues	23,177	20,750	23,357
Berkshire Hathaway Energy [Member]
Segment Reporting Information [Line Items]
Total revenues	24,943	21,014	20,096
Manufacturing Businesses [Member]
Segment Reporting Information [Line Items]
Total revenues	68,577	58,978	62,624
McLane [Member]
Segment Reporting Information [Line Items]
Total revenues	49,450	46,840	50,458
Service and Retailing [Member]
Segment Reporting Information [Line Items]
Total revenues	34,747	28,111	29,399
Operating Businesses [Member]
Segment Reporting Information [Line Items]
Total revenues	276,421	245,358	253,997
Operating Businesses [Member] | Insurance Group [Member]
Segment Reporting Information [Line Items]
Premiums earned	69,478	63,401	61,078
Interest, dividend and other investment income	5,662	5,960	6,615
Total revenues	75,140	69,361	67,693
Operating Businesses [Member] | Insurance Group [Member] | GEICO [Member]
Segment Reporting Information [Line Items]
Premiums earned	37,706	35,093	35,572
Operating Businesses [Member] | Insurance Group [Member] | Berkshire Hathaway Reinsurance Group [Member]
Segment Reporting Information [Line Items]
Premiums earned	20,197	18,693	16,341
Operating Businesses [Member] | Insurance Group [Member] | Berkshire Hathaway Primary Group [Member]
Segment Reporting Information [Line Items]
Premiums earned	11,575	9,615	9,165
Operating Businesses [Member] | BNSF [Member]
Segment Reporting Information [Line Items]
Total revenues	23,282	20,869	23,515
Operating Businesses [Member] | Berkshire Hathaway Energy [Member]
Segment Reporting Information [Line Items]
Total revenues	24,987	21,031	20,114
Operating Businesses [Member] | Manufacturing Businesses [Member]
Segment Reporting Information [Line Items]
Total revenues	68,730	59,079	62,730
Operating Businesses [Member] | McLane [Member]
Segment Reporting Information [Line Items]
Total revenues	49,450	46,840	50,458
Operating Businesses [Member] | Service and Retailing [Member]
Segment Reporting Information [Line Items]
Total revenues	34,832	28,178	29,487
Corporate, Eliminations and Other [Member]
Segment Reporting Information [Line Items]
Total revenues	$ (327)	$ 152	$ 619

Business segment data - Earning

Business segment data - Earnings (loss) before income taxes (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Segment Reporting Information [Line Items]
Investment and derivative gains (losses)	$ 78,542	$ 40,746	$ 72,607
Interest expense	(4,172)	(4,083)	(3,961)
Equity method investments	995	726	1,176
Earnings (loss) before income taxes	111,686	55,693	102,696
Operating Businesses [Member]
Segment Reporting Information [Line Items]
Earnings (loss) before income taxes from operating businesses	32,182	26,947	29,250
Interest expense	(3,828)	(3,776)	(3,743)
Operating Businesses [Member] | Insurance Group [Member]
Segment Reporting Information [Line Items]
Earnings (loss) before income taxes from operating businesses	6,585	6,787	7,017
Operating Businesses [Member] | Insurance Group [Member] | Insurance Premiums Earned [Member]
Segment Reporting Information [Line Items]
Earnings (loss) before income taxes from operating businesses	936	838	417
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	5,649	5,949	6,600
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	1,259	3,428	1,506
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	(930)	(2,700)	(1,472)
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	607	110	383
Operating Businesses [Member] | BNSF [Member]
Segment Reporting Information [Line Items]
Earnings (loss) before income taxes from operating businesses	7,861	6,792	7,250
Interest expense	(1,032)	(1,037)	(1,070)
Operating Businesses [Member] | Berkshire Hathaway Energy [Member]
Segment Reporting Information [Line Items]
Earnings (loss) before income taxes from operating businesses	3,184	2,479	2,618
Interest expense	(2,054)	(1,941)	(1,835)
Operating Businesses [Member] | Manufacturing Businesses [Member]
Segment Reporting Information [Line Items]
Earnings (loss) before income taxes from operating businesses	9,841	8,010	9,522
Interest expense	(704)	(737)	(752)
Operating Businesses [Member] | McLane [Member]
Segment Reporting Information [Line Items]
Earnings (loss) before income taxes from operating businesses	230	251	288
Operating Businesses [Member] | Service and Retailing [Member]
Segment Reporting Information [Line Items]
Earnings (loss) before income taxes from operating businesses	4,481	2,628	2,555
Interest expense	(38)	(61)	(86)
Segment Reconciling Items [Member]
Segment Reporting Information [Line Items]
Investment and derivative gains (losses)	78,542	40,746	72,607
Interest expense	(455)	(483)	(416)
Equity method investments	995	726	1,176
Goodwill and intangible asset impairments		(10,671)	(96)
Corporate, Eliminations and Other [Member]
Segment Reporting Information [Line Items]
Earnings (loss) before income taxes from operating businesses	422	(1,572)	175
Interest expense	$ 111	$ 176	$ 198

Business segment data - Additio

Business segment data - Additional tabular disclosures (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021		Dec. 31, 2020		Dec. 31, 2019
Segment Reporting Information [Line Items]
Interest expense	$ 4,172		$ 4,083		$ 3,961
Income tax expense	20,879		12,440		20,904
Capital expenditures	13,276		13,012		15,979
Depreciation of tangible assets	8,308		8,119		7,566
Goodwill at year-end	73,875	[1]	73,734	[1]	81,882
Assets	958,784		873,729		817,729
Operating Businesses [Member]
Segment Reporting Information [Line Items]
Interest expense	3,828		3,776		3,743
Income tax expense	5,084		4,245		5,336
Capital expenditures	13,276		13,012		15,979
Depreciation of tangible assets	9,465		9,319		8,747
Goodwill at year-end	73,875		73,734		81,882
Identifiable assets at year-end	813,809		719,526		664,703
Operating Businesses [Member] | Insurance Group [Member]
Segment Reporting Information [Line Items]
Income tax expense	1,050		1,089		1,166
Capital expenditures	62		50		108
Depreciation of tangible assets	72		74		82
Goodwill at year-end	15,181		15,224		15,289
Identifiable assets at year-end	482,813		399,169		364,550
Operating Businesses [Member] | BNSF [Member]
Segment Reporting Information [Line Items]
Interest expense	1,032		1,037		1,070
Income tax expense	1,871		1,631		1,769
Capital expenditures	2,910		3,063		3,608
Depreciation of tangible assets	2,406		2,423		2,350
Goodwill at year-end	14,852		14,851		14,851
Identifiable assets at year-end	76,586		73,809		73,699
Operating Businesses [Member] | Berkshire Hathaway Energy [Member]
Segment Reporting Information [Line Items]
Interest expense	2,054		1,941		1,835
Income tax expense	(1,177)		(1,010)		(526)
Capital expenditures	6,611		6,765		7,364
Depreciation of tangible assets	3,584		3,376		2,947
Goodwill at year-end	11,906		11,763		9,979
Identifiable assets at year-end	112,117		109,286		88,651
Operating Businesses [Member] | Manufacturing Businesses [Member]
Segment Reporting Information [Line Items]
Interest expense	704		737		752
Income tax expense	2,193		1,795		2,253
Capital expenditures	2,100		2,133		2,981
Depreciation of tangible assets	2,037		2,026		1,951
Goodwill at year-end	25,463		25,512		34,800
Identifiable assets at year-end	107,231		104,318		104,437
Operating Businesses [Member] | McLane [Member]
Segment Reporting Information [Line Items]
Income tax expense	61		71		71
Capital expenditures	106		98		158
Depreciation of tangible assets	189		204		225
Goodwill at year-end	232		232		734
Identifiable assets at year-end	6,841		6,771		6,872
Operating Businesses [Member] | Service and Retailing [Member]
Segment Reporting Information [Line Items]
Interest expense	38		61		86
Income tax expense	1,086		669		603
Capital expenditures	1,487		903		1,760
Depreciation of tangible assets	1,177		1,216		1,192
Goodwill at year-end	6,241		6,152		6,229
Identifiable assets at year-end	28,221		26,173		26,494
Segment Reconciling Items [Member]
Segment Reporting Information [Line Items]
Interest expense	455		483		416
Investment and derivative gains/losses, tax	16,025		8,855		15,159
Interest expense, not allocated to segments, tax	(96)		(102)		(88)
Equity method investments, tax	106		57		148
Goodwill at year-end	73,875		73,734		81,882
Corporate, Eliminations and Other [Member]
Segment Reporting Information [Line Items]
Interest expense	(111)		(176)		(198)
Income tax expense	(240)		(615)		349
Identifiable assets at year-end	$ 71,100		$ 80,469		$ 71,144
[1]	Net of accumulated goodwill impairments of

Business segment data - Insuran

Business segment data - Insurance premiums by type (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Property/Casualty [Member]
Segment Reporting Information [Line Items]
Premiums written - Direct	$ 53,829	$ 47,838	$ 47,578
Premiums written - Assumed	12,461	11,533	10,214
Premiums written - Ceded	(1,015)	(898)	(821)
Premiums written	65,275	58,473	56,971
Premiums earned - Direct	52,139	46,418	46,540
Premiums earned - Assumed	12,072	11,449	9,643
Premiums earned - Ceded	(1,054)	(907)	(851)
Premiums earned	63,157	56,960	55,332
Life/Health [Member]
Segment Reporting Information [Line Items]
Premiums written - Direct	649	510	839
Premiums written - Assumed	5,685	5,960	5,046
Premiums written - Ceded	(40)	(42)	(45)
Premiums written	6,294	6,428	5,840
Premiums earned - Direct	649	510	839
Premiums earned - Assumed	5,713	5,973	4,952
Premiums earned - Ceded	(41)	(42)	(45)
Premiums earned	$ 6,321	$ 6,441	$ 5,746

Business segment data - Insur_2

Business segment data - Insurance premiums by geographic area (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Property/Casualty [Member]
Segment Reporting Information [Line Items]
Premiums written	$ 65,275	$ 58,473	$ 56,971
Life/Health [Member]
Segment Reporting Information [Line Items]
Premiums written	6,294	6,428	5,840
United States [Member] | Property/Casualty [Member]
Segment Reporting Information [Line Items]
Premiums written	55,451	50,250	50,529
United States [Member] | Life/Health [Member]
Segment Reporting Information [Line Items]
Premiums written	2,161	2,820	2,553
Asia Pacific [Member] | Property/Casualty [Member]
Segment Reporting Information [Line Items]
Premiums written	3,822	3,410	3,114
Asia Pacific [Member] | Life/Health [Member]
Segment Reporting Information [Line Items]
Premiums written	2,030	1,652	1,582
Western Europe [Member] | Property/Casualty [Member]
Segment Reporting Information [Line Items]
Premiums written	4,613	3,751	2,535
Western Europe [Member] | Life/Health [Member]
Segment Reporting Information [Line Items]
Premiums written	1,298	1,120	908
All Other [Member] | Property/Casualty [Member]
Segment Reporting Information [Line Items]
Premiums written	1,389	1,062	793
All Other [Member] | Life/Health [Member]
Segment Reporting Information [Line Items]
Premiums written	$ 805	$ 836	$ 797

Business segment data - Narrati

Business segment data - Narrative (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Segment Reporting Information [Line Items]
Sales	$ 276,094	$ 245,510	$ 254,616
Sales, Service and Leasing Revenues [Member]
Segment Reporting Information [Line Items]
Sales	$ 151,000	$ 132,300	$ 140,800
United States [Member] | Geographic Concentration [Member] | Sales, Service and Leasing Revenues [Member]
Segment Reporting Information [Line Items]
Concentration percentage	85.00%	86.00%	85.00%
United States [Member] | Geographic Concentration [Member] | Property, Plant and Equipment and Equipment Held for Lease [Member]
Segment Reporting Information [Line Items]
Concentration percentage	89.00%
Railroad, Utilities and Energy [Member]
Segment Reporting Information [Line Items]
Sales	$ 48,120	$ 41,764	$ 43,453
Railroad, Utilities and Energy [Member] | United States [Member] | Geographic Concentration [Member] | Revenues [Member]
Segment Reporting Information [Line Items]
Concentration percentage	96.00%	96.00%	96.00%

Contingencies and Commitments -

Contingencies and Commitments - Narrative (Detail) $ in Billions	12 Months Ended
	Dec. 31, 2021USD ($)
Other Commitments [Line Items]
Purchase commitments - 2022	$ 8
Purchase commitments - 2023	4
Purchase commitments - 2024	3
Purchase commitments - 2025	2
Purchase commitments - 2026	2
Purchase commitments - After 2026	15
Estimated cost to acquire certain equity ownership interests of less than wholly-owned subsidiaries	$ 11
Pilot Travel Centers LLC [Member] | Berkshire Hathaway Inc. (Parent) [Member] | Agreement to Acquire Additional Interest in 2023 [Member]
Other Commitments [Line Items]
Percentage of additional interest to be acquired	41.40%

Condensed Financial Informati_2

Condensed Financial Information - Balance Sheets (Detail) £ in Millions, $ in Millions, € in Billions, ¥ in Billions	Dec. 31, 2021USD ($)	Dec. 31, 2021EUR (€)	Dec. 31, 2021JPY (¥)	Dec. 31, 2021GBP (£)	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)
Assets:
Total assets	$ 958,784				$ 873,729	$ 817,729
Liabilities and Shareholders’ Equity:
Income taxes, principally deferred	90,243				74,098
Notes payable and other borrowings		€ 6.9	¥ 785.5	£ 1,750
Berkshire Hathaway shareholders’ equity	506,199				443,164
Total liabilities and shareholders' equity	958,784				873,729
Berkshire Hathaway Inc. (Parent) [Member]
Assets:
Cash and cash equivalents	18,797				12,329	$ 15,004	$ 3,437
Short-term investments in U.S. Treasury Bills	9,681				29,773
Investments in and advances to/from consolidated subsidiaries	486,862				411,826
Investment in The Kraft Heinz Company	13,112				13,336
Other assets	140				108
Total assets	528,592				467,372
Liabilities and Shareholders’ Equity:
Accounts payable, accrued interest and other liabilities	237				369
Income taxes, principally deferred	747				1,174
Notes payable and other borrowings	21,409				22,665
Total liabilities	22,393				24,208
Berkshire Hathaway shareholders’ equity	506,199				443,164
Total liabilities and shareholders' equity	$ 528,592				$ 467,372

Condensed Financial Informati_3

Condensed Financial Information - Statements of Earnings and Comprehensive Income (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
From consolidated subsidiaries:
Investment gains (losses)	$ 77,576	$ 40,905	$ 71,123
Equity method earnings	995	726	1,176
Total revenues	276,094	245,510	254,616
Cost and expense items:
Interest expense	4,172	4,083	3,961
Income tax expense	20,879	12,440	20,904
Total costs and expenses	243,945	231,289	225,703
Net earnings attributable to Berkshire Hathaway shareholders	89,795	42,521	81,417
Comprehensive income attributable to Berkshire Hathaway shareholders	90,011	43,521	81,189
Berkshire Hathaway Inc. (Parent) [Member]
From consolidated subsidiaries:
Dividends and distributions	13,462	26,110	15,603
Undistributed earnings	74,819	17,402	65,237
Total income from consolidated subsidiaries	88,281	43,512	80,840
Investment gains (losses)	35	(24)	(125)
Equity method earnings	269	95	493
Other income	73	328	780
Total revenues	88,658	43,911	81,988
Cost and expense items:
General and administrative	136	194	122
Interest expense	444	489	591
Foreign exchange (gains) losses on non-U.S. Dollar denominated debt	(1,281)	970	(193)
Income tax expense	(436)	(263)	51
Total costs and expenses	(1,137)	1,390	571
Net earnings attributable to Berkshire Hathaway shareholders	89,795	42,521	81,417
Other comprehensive income attributable to Berkshire Hathaway shareholders	216	1,000	(228)
Comprehensive income attributable to Berkshire Hathaway shareholders	$ 90,011	$ 43,521	$ 81,189

Condensed Financial Informati_4

Condensed Financial Information - Statements of Cash Flows (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Cash flows from operating activities:
Net earnings attributable to Berkshire Hathaway shareholders	$ 89,795	$ 42,521	$ 81,417
Adjustments to reconcile net earnings to cash flows from operating activities:
Investment gains/losses	(77,576)	(40,905)	(71,123)
Income taxes payable	15,297	7,195	15,181
Other, including asset impairment charges	(3,397)	11,263	(1,254)
Net cash flows from operating activities	39,421	39,773	38,687
Cash flows from investing activities:
Other	297	(3,582)	(1,496)
Net cash flows from investing activities	29,392	(37,757)	(5,621)
Cash flows from financing activities:
Acquisition of treasury stock	(27,061)	(24,706)	(4,850)
Other	(695)	(429)	(497)
Net cash flows from financing activities	(28,508)	(18,344)	730
Other cash flow information:
Income taxes paid	5,412	5,001	5,415
Berkshire Hathaway Inc. (Parent) [Member]
Cash flows from operating activities:
Net earnings attributable to Berkshire Hathaway shareholders	89,795	42,521	81,417
Adjustments to reconcile net earnings to cash flows from operating activities:
Investment gains/losses	(35)	24	125
Undistributed earnings of consolidated subsidiaries	(74,819)	(17,402)	(65,237)
Non-cash dividends from subsidiaries	(2,126)	(8,296)
Income taxes payable	(389)	(72)	(56)
Other, including asset impairment charges	(1,038)	1,100	(693)
Net cash flows from operating activities	11,388	17,875	15,556
Cash flows from investing activities:
Investments in and advances to/from consolidated subsidiaries, net	(174)	(1,947)	60
Purchases of U.S. Treasury Bills	(34,988)	(54,715)	(40,107)
Sales and maturities of U.S. Treasury Bills	57,296	59,035	36,943
Other		11	737
Net cash flows from investing activities	22,134	2,384	(2,367)
Cash flows from financing activities:
Proceeds from borrowings	2,174	2,923	3,967
Repayments of borrowings	(2,167)	(1,151)	(758)
Acquisition of treasury stock	(27,061)	(24,706)	(4,850)
Other			19
Net cash flows from financing activities	(27,054)	(22,934)	(1,622)
Increase (decrease) in cash and cash equivalents	6,468	(2,675)	11,567
Cash and cash equivalents at beginning of year	12,329	15,004	3,437
Cash and cash equivalents at end of year	18,797	12,329	15,004
Other cash flow information:
Income taxes paid	3,403	3,391	3,531
Interest paid	$ 377	$ 359	$ 364

Note to Condensed Financial Inf

Note to Condensed Financial Information - Narrative (Detail) € in Millions, $ in Millions, ¥ in Billions	1 Months Ended		12 Months Ended
	Jan. 31, 2022USD ($)	Jan. 31, 2022JPY (¥)	Dec. 31, 2021USD ($)	Dec. 31, 2021EUR (€)	Dec. 31, 2021JPY (¥)	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)	Dec. 31, 2021EUR (€)	Dec. 31, 2021JPY (¥)
Condensed Financial Statements, Captions [Line Items]
Debt maturities: 2022			$ 6,139
Debt maturities: 2023			10,711
Debt maturities: 2024			6,145
Debt maturities: 2025			6,495
Debt maturities: 2026			5,455
Insurance and Other [Member]
Condensed Financial Statements, Captions [Line Items]
Debt maturities: 2022			1,933
Debt maturities: 2023			5,879
Debt maturities: 2024			2,154
Debt maturities: 2025			2,703
Debt maturities: 2026			3,422
Insurance and Other [Member] | Senior Notes [Member] | Berkshire Hathaway Finance Corporation [Member]
Condensed Financial Statements, Captions [Line Items]
Repayments of borrowings			750
Berkshire Hathaway Inc. (Parent) [Member]
Condensed Financial Statements, Captions [Line Items]
Repayments of borrowings			2,167			$ 1,151	$ 758
Principal amount of debt issued								€ 6,900	¥ 785.5
Debt maturities: 2022			600
Debt maturities: 2023			4,467
Debt maturities: 2024			2,080
Debt maturities: 2025			1,681
Debt maturities: 2026			3,378
Guarantees of subsidiary debt			17,000
Berkshire Hathaway Inc. (Parent) [Member] | Insurance and Other [Member] | Senior Notes [Member]
Condensed Financial Statements, Captions [Line Items]
Repayments of borrowings			$ 1,500	€ 550
Berkshire Hathaway Inc. (Parent) [Member] | Insurance and Other [Member] | Senior Notes [Member] | Notes Due 2041 at 0.5% [Member]
Condensed Financial Statements, Captions [Line Items]
Principal amount of debt issued | €				€ 600
Debt instrument, interest rate, stated percentage			0.50%					0.50%	0.50%
Debt maturity year			2041	2041	2041
Berkshire Hathaway Inc. (Parent) [Member] | Insurance and Other [Member] | Senior Notes [Member] | Notes Due Ranging From 2026-2041 at 0.5% [Member]
Condensed Financial Statements, Captions [Line Items]
Principal amount of debt issued			$ 1,500		¥ 160
Weighted average interest rate, percentage			0.50%					0.50%	0.50%
Berkshire Hathaway Inc. (Parent) [Member] | Insurance and Other [Member] | Senior Notes [Member] | Notes Due Ranging From 2026-2041 at 0.5% [Member] | Minimum [Member]
Condensed Financial Statements, Captions [Line Items]
Debt maturity year			2026	2026	2026
Berkshire Hathaway Inc. (Parent) [Member] | Insurance and Other [Member] | Senior Notes [Member] | Notes Due Ranging From 2026-2041 at 0.5% [Member] | Maximum [Member]
Condensed Financial Statements, Captions [Line Items]
Debt maturity year			2041	2041	2041
Berkshire Hathaway Inc. (Parent) [Member] | Insurance and Other [Member] | Subsequent Event [Member]
Condensed Financial Statements, Captions [Line Items]
Repayments of borrowings	$ 600
Berkshire Hathaway Inc. (Parent) [Member] | Insurance and Other [Member] | Subsequent Event [Member] | Senior Notes [Member] | Debt Due 2027 To 2052 [Member]
Condensed Financial Statements, Captions [Line Items]
Principal amount of debt issued	$ 1,100	¥ 128.5
Weighted average interest rate, percentage	0.50%	0.50%
Berkshire Hathaway Inc. (Parent) [Member] | Insurance and Other [Member] | Subsequent Event [Member] | Senior Notes [Member] | Debt Due 2027 To 2052 [Member] | Minimum [Member]
Condensed Financial Statements, Captions [Line Items]
Debt maturity year	2027	2027
Berkshire Hathaway Inc. (Parent) [Member] | Insurance and Other [Member] | Subsequent Event [Member] | Senior Notes [Member] | Debt Due 2027 To 2052 [Member] | Maximum [Member]
Condensed Financial Statements, Captions [Line Items]
Debt maturity year	2052	2052
Berkshire Hathaway Inc. (Parent) [Member] | The Kraft Heinz Company [Member]
Condensed Financial Statements, Captions [Line Items]
Equity method investment ownership percentage after transactions			26.60%	26.60%	26.60%