Berkshire Hathaway (BRK-B) 10-Q 2 May 22 2022 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2022	Apr. 20, 2022
Document Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Mar. 31, 2022
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	Q1
Entity File Number	001-14905
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
Entity Registrant Name	BERKSHIRE HATHAWAY INC
Entity Central Index Key	0001067983
Current Fiscal Year End Date	--12-31
Entity Filer Category	Large Accelerated Filer
Entity Current Reporting Status	Yes
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Interactive Data Current	Yes
Entity Incorporation, State or Country Code	DE
Document Quarterly Report	true
Document Transition Report	false
Common Class A [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		613,707
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		1,285,751,332
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 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 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 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 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 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 1.500 Senior Notes Due 2030 [Member]
Document Information [Line Items]
Security 12b Title	1.500% Senior Notes due 2030
Trading Symbol	BRK30
Security Exchange Name	NYSE
M 2.000 Senior Notes Due 2034 [Member]
Document Information [Line Items]
Security 12b Title	2.000% Senior Notes due 2034
Trading Symbol	BRK34
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 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 Millions, ¥ in Billions		Mar. 31, 2022USD ($)		Dec. 31, 2021USD ($)
ASSETS
Investments in fixed maturity securities		$ 21,718		$ 16,434
Investments in equity securities		390,538	[1]	350,719	[2]
Loans and finance receivables		21,265		20,751
Inventories		22,572		20,954
Equipment held for lease		15,038		14,918
Goodwill	[3]	73,822		73,875
Total assets		969,506		958,784
LIABILITIES
Income taxes, principally deferred		91,114		90,243
Total liabilities		452,641		443,854
Shareholders’ equity:
Common stock		8		8
Capital in excess of par value		35,586		35,592
Accumulated other comprehensive income		(4,428)		(4,027)
Retained earnings		539,881		534,421
Treasury stock, at cost		(62,906)		(59,795)
Berkshire Hathaway shareholders’ equity		508,141		506,199
Noncontrolling interests		8,724		8,731
Total shareholders’ equity		516,865		514,930
Total liabilities and shareholders' equity		969,506		958,784
Insurance and Other [Member]
ASSETS
Cash and cash equivalents	[4]	35,542		85,319
Short-term investments in U.S. Treasury Bills		67,145		58,535
Investments in fixed maturity securities		21,718		16,434
Investments in equity securities		390,538		350,719
Equity method investments		17,596		17,375
Loans and finance receivables		21,265		20,751
Other receivables		38,963		35,388
Inventories		22,572		20,954
Property, plant and equipment		20,707		20,834
Equipment held for lease		15,038		14,918
Goodwill		47,064		47,117
Other intangible assets		28,211		28,486
Deferred charges - retroactive reinsurance		10,424		10,639
Other		16,303		15,854
Total assets		753,086		743,323
LIABILITIES
Unpaid losses and loss adjustment expenses		87,667		86,664
Unpaid losses and loss adjustment expenses under retroactive reinsurance contracts		37,702		38,256
Unearned premiums		25,368		23,512
Life, annuity and health insurance benefits		22,673		22,452
Other policyholder liabilities		9,347		9,330
Accounts payable, accruals and other liabilities		30,929		30,376
Aircraft repurchase liabilities and unearned lease revenues		5,782		5,849
Notes payable and other borrowings		44,890		39,272
Total liabilities		264,358		255,711
Railroad, Utilities and Energy [Member]
ASSETS
Cash and cash equivalents	[4]	3,571		2,865
Receivables		4,092		4,177
Property, plant and equipment		156,015		155,530
Goodwill		26,758		26,758
Regulatory assets		4,086		3,963
Other intangible assets		1,132		1,151
Other		21,898		22,168
Total assets		216,420		215,461
LIABILITIES
Accounts payable, accruals and other liabilities		15,076		15,696
Regulatory liabilities		7,322		7,214
Notes payable and other borrowings		74,771		74,990
Total liabilities		$ 97,169		$ 97,900
[1]	Approximately 66% of the aggregate fair value was concentrated in four companies (American Express Company – $28.4 billion; Apple Inc. – $159.1 billion; Bank of America Corporation – $42.6 billion and Chevron Corporation – $25.9 billion).
[2]	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).
[3]	Net of accumulated goodwill impairments of $11.0 billion as of March 31, 2022 and December 31, 2021.
[4]	Includes U.S. Treasury Bills with maturities of three months or less when purchased of $7.3 billion at March 31, 2022 and $61.7 billion at December 31, 2021.

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Billions	Mar. 31, 2022	Dec. 31, 2021
U.S. Treasury Bills [Member]
Cash equivalents	$ 7.3	$ 61.7

Consolidated Statements of Earn

Consolidated Statements of Earnings - USD ($) $ in Millions		3 Months Ended
		Mar. 31, 2022	Mar. 31, 2021
Revenues:
Leasing revenues		$ 1,672	$ 1,324
Total revenues		70,810	64,599
Investment and derivative contract gains (losses)		(1,978)	5,700
Costs and expenses:
Total costs and expenses		62,396	56,022
Earnings before income taxes and equity method earnings		6,436	14,277
Equity method earnings		376	251
Earnings before income taxes		6,812	14,528
Income tax expense		1,227	2,688
Net earnings		5,585	11,840
Earnings attributable to noncontrolling interests		125	129
Net earnings attributable to Berkshire Hathaway shareholders		$ 5,460	$ 11,711
Equivalent Class A [Member]
Earnings per share:
Net earnings per average equivalent share		$ 3,702	$ 7,638
Average equivalent shares outstanding		1,474,703	1,533,284
Equivalent Class B [Member]
Earnings per share:
Net earnings per average equivalent share	[1]	$ 2.47	$ 5.09
Average equivalent shares outstanding		2,212,054,009	2,299,925,502
Insurance and Other [Member]
Revenues:
Insurance premiums earned		$ 17,492	$ 16,424
Sales and service revenues		37,862	33,698
Leasing revenues		1,672	1,324
Interest, dividend and other investment income		1,862	1,851
Total revenues		58,888	53,297
Costs and expenses:
Insurance losses and loss adjustment expenses		13,332	10,964
Life, annuity and health insurance benefits		1,323	1,480
Insurance underwriting expenses		2,767	3,014
Cost of sales and services		29,785	26,530
Cost of leasing		1,232	882
Selling, general and administrative expenses		4,251	3,910
Interest expense		264	276
Total costs and expenses		52,954	47,056
Railroad, Utilities and Energy [Member]
Revenues:
Freight rail transportation revenues		5,944	5,378
Energy operating revenues		4,818	4,848
Service revenues and other income		1,160	1,076
Total revenues		11,922	11,302
Costs and expenses:
Freight rail transportation expenses		3,925	3,510
Utilities and energy cost of sales and other expenses		3,591	3,589
Other expenses		1,156	1,093
Interest expense		770	774
Total costs and expenses		$ 9,442	$ 8,966
[1]	Class B shares are economically equivalent to one-fifteen-hundredth

Consolidated Statements of Ea_2

Consolidated Statements of Earnings (Parenthetical)	Mar. 31, 2022
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	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Statement Of Income And Comprehensive Income [Abstract]
Net earnings	$ 5,585	$ 11,840
Other comprehensive income:
Unrealized appreciation of investments	(236)	(87)
Applicable income taxes	51	20
Foreign currency translation	(316)	(285)
Applicable income taxes	(11)	(3)
Defined benefit pension plans	26	61
Applicable income taxes	(5)	(20)
Other, net	87	(6)
Other comprehensive income, net	(404)	(320)
Comprehensive income	5,181	11,520
Comprehensive income attributable to noncontrolling interests	122	136
Comprehensive income attributable to Berkshire Hathaway shareholders	$ 5,059	$ 11,384

Consolidated Statements of Chan

Consolidated Statements of Changes in Shareholders' Equity - USD ($) $ in Millions	Total	Common stock and capital in excess of par value	Accumulated other comprehensive income	Retained earnings	Treasury Stock	Noncontrolling interests
Beginning Balance at Dec. 31, 2020	$ 451,336	$ 35,634	$ (4,243)	$ 444,626	$ (32,853)	$ 8,172
Net earnings	11,840			11,711		129
Other comprehensive income, net	(320)		(327)			7
Acquisition of common stock	(6,565)				(6,565)
Transactions with noncontrolling interests	(115)	4				(119)
Ending Balance at Mar. 31, 2021	456,176	35,638	(4,570)	456,337	(39,418)	8,189
Beginning Balance at Dec. 31, 2021	514,930	35,600	(4,027)	534,421	(59,795)	8,731
Net earnings	5,585			5,460		125
Other comprehensive income, net	(404)		(401)			(3)
Acquisition of common stock	(3,111)				(3,111)
Transactions with noncontrolling interests	(135)	(6)				(129)
Ending Balance at Mar. 31, 2022	$ 516,865	$ 35,594	$ (4,428)	$ 539,881	$ (62,906)	$ 8,724

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2022		Mar. 31, 2021
Cash flows from operating activities:
Net earnings	$ 5,585		$ 11,840
Adjustments to reconcile net earnings to operating cash flows:
Investment (gains) losses	1,735		(5,211)
Depreciation and amortization	2,703		2,673
Other	(961)		(225)
Changes in operating assets and liabilities:
Unpaid losses and loss adjustment expenses	558		961
Deferred charges - retroactive reinsurance	215		252
Unearned premiums	1,912		2,390
Receivables and originated loans	(3,469)		(3,440)
Other assets	(2,168)		(397)
Other liabilities	(85)		(1,861)
Income taxes	804		2,324
Net cash flows from operating activities	6,829		9,306
Cash flows from investing activities:
Purchases of equity securities	(51,119)		(2,572)
Sales of equity securities	9,724		6,451
Purchases of U.S. Treasury Bills and fixed maturity securities	(58,746)		(32,313)
Sales of U.S. Treasury Bills and fixed maturity securities	37,795		4,090
Redemptions and maturities of U.S. Treasury Bills and fixed maturity securities	6,571		37,559
Purchases of loans and finance receivables	(12)		(11)
Collections of loans and finance receivables	73		109
Acquisitions of businesses, net of cash acquired	(34)		(47)
Purchases of property, plant and equipment and equipment held for lease	(3,090)		(2,519)
Other	272		449
Net cash flows from investing activities	(58,566)		11,196
Cash flows from financing activities:
Changes in short term borrowings, net	(183)		229
Acquisition of treasury stock	(3,180)		(6,580)
Other	(367)		(132)
Net cash flows from financing activities	2,643		(8,349)
Effects of foreign currency exchange rate changes	50		(61)
Increase (decrease) in cash and cash equivalents and restricted cash	(49,044)		12,092
Cash and cash equivalents and restricted cash at beginning of year*	88,706		48,396
Cash and cash equivalents and restricted cash at end of first quarter*	39,662		60,488
Restricted cash, included in other assets at beginning of year	522		406
Restricted cash, included in other assets at end of first quarter	$ 549		$ 434
Restricted Cash and Cash Equivalents, Asset, Statement of Financial Position [Extensible List]	Other		Other
Insurance and Other [Member]
Cash flows from financing activities:
Proceeds from borrowings	$ 6,977		$ 1,442
Repayments of borrowings	(614)		(2,425)
Cash and cash equivalents at beginning of year	85,319	[1]	44,714
Cash and cash equivalents at end of first quarter	35,542	[1]	56,826
Railroad, Utilities and Energy [Member]
Cash flows from financing activities:
Proceeds from borrowings	405
Repayments of borrowings	(395)		(883)
Cash and cash equivalents at beginning of year	2,865	[1]	3,276
Cash and cash equivalents at end of first quarter	$ 3,571	[1]	$ 3,228
[1]	Includes U.S. Treasury Bills with maturities of three months or less when purchased of $7.3 billion at March 31, 2022 and $61.7 billion at December 31, 2021.

General

General	3 Months Ended
	Mar. 31, 2022
Organization Consolidation And Presentation Of Financial Statements [Abstract]
General	Note 1. General The accompanying unaudited Consolidated Financial Statements include the accounts of Berkshire Hathaway Inc. (“Berkshire” or “Company”) consolidated with the accounts of all its subsidiaries and affiliates in which Berkshire holds controlling financial interests as of the financial statement date. In these notes, the terms “us,” “we” or “our” refer to Berkshire and its consolidated subsidiaries. Reference is made to Berkshire’s most recently issued Annual Report on Form 10-K (“Annual Report”), which includes information necessary or useful to understanding Berkshire’s businesses and financial statement presentations. Our significant accounting policies and practices were presented as Note 1 to the Consolidated Financial Statements included in the Annual Report. Financial information in this Quarterly Report reflects all adjustments (consisting only of normal recurring adjustments) that are, in the opinion of management, necessary to a fair statement of results for the interim periods in accordance with accounting principles generally accepted in the United States (“GAAP”). For a number of reasons, our results for interim periods are not normally indicative of results to be expected for the year. The timing and magnitude of catastrophe losses incurred by insurance subsidiaries and the estimation error inherent to the process of determining liabilities for unpaid losses of insurance subsidiaries can be more significant to results of interim periods than to results for a full year. Given the size of our equity security investment portfolio, changes in market prices and the related changes in unrealized gains and losses on equity securities will produce significant volatility in our interim and annual earnings. In addition, changes in the fair values of certain derivative contract liabilities, gains and losses from the periodic revaluation of certain assets and liabilities denominated in foreign currencies and the magnitude of asset impairment charges may cause significant variations in periodic net earnings. The COVID-19 pandemic continues to affect most of our operating businesses. Significant government and private sector actions have been taken since 2020 and likely will continue to be taken intended to control the spread and mitigate the economic effects of the virus. Actions in the latter part of 2021 and early 2022 included temporary business closures or restrictions of business activities in various parts of the world in response to the emergence of variants of the virus. Notwithstanding these efforts, significant disruptions of supply chains and higher costs have persisted in 2022. Further, the development of geopolitical conflicts in 2022 have contributed to disruptions of supply chains, resulting in cost increases for commodities, goods, and services in many parts of the world. The economic effects from these events over longer terms 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.

New accounting pronouncements

New accounting pronouncements	3 Months Ended
	Mar. 31, 2022
Accounting Changes And Error Corrections [Abstract]
New accounting pronouncements	Note 2. New accounting pronouncements 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 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, will require 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 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 recorded in accumulated other comprehensive income and the cumulative effect from cash flow assumption changes will be recorded 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 the transition date 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.

Investments in fixed maturity s

Investments in fixed maturity securities	3 Months Ended
	Mar. 31, 2022
Investments Debt And Equity Securities [Abstract]
Investments in fixed maturity securities	Notes to Consolidated Financial Statements (Continued) Note 3. Investments in fixed maturity securities Investments in fixed maturity securities as of March 31, 2022 and December 31, 2021 are summarized by type below (in millions). Amortized Cost Unrealized Gains Unrealized Losses Fair Value March 31, 2022 U.S. Treasury, U.S. government corporations and agencies $ 8,793 $ 12 $ (97 ) $ 8,708 Foreign governments 11,116 26 (62 ) 11,080 Corporate bonds 1,268 324 (2 ) 1,590 Other 308 34 (2 ) 340 $ 21,485 $ 396 $ (163 ) $ 21,718 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 Investments in foreign governments include securities issued by national and provincial government entities as well as instruments that are unconditionally guaranteed by such entities. As of March 31, 2022, approximately 94% of our foreign government holdings were rated AA or higher by at least one of the major rating agencies. The amortized cost and estimated fair value of fixed maturity securities at March 31, 2022 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 $ 10,272 $ 10,456 $ 443 $ 92 $ 222 $ 21,485 Fair value 10,250 10,370 734 112 252 21,718

Investments in equity securitie

Investments in equity securities	3 Months Ended
	Mar. 31, 2022
Investments Debt And Equity Securities [Abstract]
Investments in equity securities	Note 4. Investments in equity securities Investments in equity securities as of March 31, 2022 and December 31, 2021 are summarized as follows (in millions). Cost Basis Net Unrealized Gains Fair Value March 31, 2022* Banks, insurance and finance $ 36,472 $ 61,657 $ 98,129 Consumer products 40,932 153,536 194,468 Commercial, industrial and other 68,132 29,809 97,941 $ 145,536 $ 245,002 $ 390,538 * Approximately 66% of the aggregate fair value was concentrated in four companies (American Express Company – $28.4 billion; Apple Inc. – $159.1 billion; Bank of America Corporation – $42.6 billion and Chevron Corporation – $25.9 billion). 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). Notes to Consolidated Financial Statements (Continued) Note 4. Investments in equity securities (Continued) Our equity security investments also include Occidental Corporation (“Occidental”) Cumulative Perpetual Preferred Stock with an aggregate liquidation value of $10 billion and warrants 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 specified events. Dividends on the preferred stock are payable in cash or, at Occidental’s option, in shares of Occidental common stock. 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	3 Months Ended
	Mar. 31, 2022
Equity Method Investments And Joint Ventures [Abstract]
Equity method investments	Note 5. Equity method investments Berkshire and its subsidiaries hold investments in certain businesses that are accounted for pursuant to the equity method. Currently, the most significant of these is our investment in the common stock of The Kraft Heinz Company (“Kraft Heinz”). Kraft Heinz manufactures and markets 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 $206 million in the first quarter of 2022 and $150 million in 2021. We received dividends on the common stock of $130 million in the first quarter of both 2022 and 2021, which were recorded as reductions to the carrying value of our investment. Shares of Kraft Heinz common stock are publicly-traded and the fair value of our investment was approximately $12.8 billion at March 31, 2022 and $11.7 billion at December 31, 2021. The carrying value of our investment was approximately $13.2 billion at March 31, 2022 and $13.1 billion at December 31, 2021. As of March 31, 2022, the carrying value of our investment exceeded the fair value based on the quoted market price by 3% 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 loss in earnings was not required as of March 31, 2022. Summarized consolidated financial information of Kraft Heinz follows (in millions). March 26, 2022 December 25, 2021 Assets $ 93,864 $ 93,394 Liabilities 44,020 43,942 First Quarter 2022 2021 Sales $ 6,045 $ 6,394 Net earnings attributable to Kraft Heinz common shareholders 776 563 Other investments that we account for pursuant to the equity method include Berkadia Commercial Mortgage LLC (“Berkadia”), Pilot Travel Centers LLC (“Pilot”), Electric Transmission Texas, LLC (“ETT”) and Iroquois Gas Transmission System L.P. (“Iroquois”). The aggregate carrying value of these investments was approximately $4.4 billion as of March 31, 2022 and $4.3 billion as of December 31, 2021. We recorded equity method earnings in the first quarter of $170 million in 2022 and $101 million in 2021, and we received aggregate distributions in the first quarter of $28 million in 2022 and $896 million in 2021. 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 provides capital solutions, investment sales advisory and mortgage servicing for multifamily and commercial real estate. A source of funding for Berkadia’s operations is through commercial paper, which was $1.47 billion at March 31, 2022 and is limited to $1.5 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. Berkshire Hathaway Energy (“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. Notes to Consolidated Financial Statements (Continued) Note 5. Equity method investments (Continued) We own a 38.6% interest in Pilot, headquartered in Knoxville, Tennessee. Pilot operates travel centers in North America through more than 800 retail locations across 44 U.S. states and six Canadian provinces and through wholesale distribution. 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 an additional 41.4% interest in Pilot in 2023, 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	3 Months Ended
	Mar. 31, 2022
Investments Debt And Equity Securities [Abstract]
Investment and derivative contract gains/losses	Note 6. Investment and derivative contract gains/losses Investment and derivative contract gains/losses in the first quarter of 2022 and 2021 are summarized as follows (in millions). First Quarter 2022 2021 Investment gains (losses): Equity securities: Change in unrealized investment gains (losses) during the period on securities held at the end of the period $ (1,775 ) $ 4,630 Investment gains (losses) on securities sold during the period 89 430 (1,686 ) 5,060 Fixed maturity securities: Gross realized gains 6 20 Gross realized losses (49 ) (1 ) Other (6 ) 132 Investment gains (losses) (1,735 ) 5,211 Derivative contract gains (losses) (243 ) 489 $ (1,978 ) $ 5,700 Equity securities gains and losses include unrealized gains and losses from changes in fair values during the period on equity securities we still own, as well as gains and losses on securities we sold during the period. As reflected in the Consolidated Statements of Cash Flows, we received proceeds from sales of equity securities of approximately $9.7 billion in the first three months of 2022 and $6.5 billion in the first three months of 2021. In the preceding table, investment gains and losses on equity securities sold during the period represent the difference between the sales proceeds and the fair value of the equity securities sold at the beginning of the applicable period or, if later, the purchase date. Our taxable gains/losses on equity securities sold are generally the difference between the proceeds from sales and original cost. Taxable losses in the first quarter of 2022 were $739 million and taxable gains in 2021 were $1.8 billion. Our derivative contract gains and losses derive from equity index put option contracts written prior to March 2008 on four major equity indexes. As of March 31, 2022, we had six open contracts, which had an aggregate fair value liability of $121 million and an aggregate notional value of $2.6 billion.

Loans and finance receivables

Loans and finance receivables	3 Months Ended
	Mar. 31, 2022
Receivables [Abstract]
Loans and finance receivables	Notes to Consolidated Financial Statements (Continued) Note 7. Loans and finance receivables Loans and finance receivables are summarized as follows (in millions). March 31, 2022 December 31, 2021 Loans and finance receivables before allowances and discounts $ 22,596 $ 22,065 Allowances for credit losses (781 ) (765 ) Unamortized acquisition discounts and points (550 ) (549 ) $ 21,265 $ 20,751 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 the first quarter of 2022 and 2021 follow (in millions). First Quarter 2022 2021 Balance at beginning of year $ 765 $ 712 Provision for credit losses 22 27 Charge-offs, net of recoveries (6 ) (14 ) Balance at March 31 $ 781 $ 725 As of March 31, 2022, approximately 99% of home loan balances were evaluated collectively for impairment. As of March 31, 2022, we considered approximately 98% 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 March 31, 2022 follows (in millions). Origination Year 2022 2021 2020 2019 2018 Prior Total Performing $ 2,038 $ 3,918 $ 3,065 $ 2,169 $ 1,642 $ 7,789 $ 20,621 Non-performing 2 3 8 8 6 46 73 $ 2,040 $ 3,921 $ 3,073 $ 2,177 $ 1,648 $ 7,835 $ 20,694 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 March 31, 2022 and December 31, 2021. 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. The loan agreement with Seritage, as amended, allows optional loan prepayments without penalty and further provides 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. The Lee loan agreement provides for mandatory principal prepayments under certain conditions and optional prepayments at par. 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	3 Months Ended
	Mar. 31, 2022
Receivables [Abstract]
Other receivables	Note 8. Other receivables Other receivables are comprised of the following (in millions). March 31, 2022 December 31, 2021 Insurance and other: Insurance premiums receivable $ 16,305 $ 15,050 Reinsurance recoverables 4,880 4,900 Trade receivables 14,333 12,971 Other 4,122 3,146 Allowances for credit losses (677 ) (679 ) $ 38,963 $ 35,388 Railroad, utilities and energy: Trade receivables $ 3,645 $ 3,678 Other 596 650 Allowances for credit losses (149 ) (151 ) $ 4,092 $ 4,177 Notes to Consolidated Financial Statements (Continued) Note 8. Other receivables (Continued) Provisions for credit losses in the first three months with respect to receivables summarized above were $92 million in 2022 and $18 million in 2021. Charge-offs, net of recoveries, in the first three months were $95 million in 2022 and $28 million in 2021.

Inventories

Inventories	3 Months Ended
	Mar. 31, 2022
Inventory Disclosure [Abstract]
Inventories	Note 9. Inventories Inventories are comprised of the following (in millions). March 31, 2022 December 31, 2021 Raw materials $ 6,180 $ 5,743 Work in process and other 3,537 3,192 Finished manufactured goods 5,031 4,530 Goods acquired for resale 7,824 7,489 $ 22,572 $ 20,954

Property, plant and equipment i

Property, plant and equipment including equipment held for lease	3 Months Ended
	Mar. 31, 2022
Property, plant and equipment including equipment held for lease	Note 10. Property, plant and equipment A summary of property, plant and equipment of our insurance and other businesses follows (in millions). March 31, 2022 December 31, 2021 Land, buildings and improvements $ 14,049 $ 14,070 Machinery and equipment 26,166 26,063 Furniture, fixtures and other 4,772 4,640 44,987 44,773 Accumulated depreciation (24,280 ) (23,939 ) $ 20,707 $ 20,834 A summary of property, plant and equipment of railroad and utilities and energy businesses follows (in millions). The utility generation, transmission and distribution systems and interstate natural gas pipeline assets are owned by regulated public utility and natural gas pipeline subsidiaries. March 31, 2022 December 31, 2021 Railroad: Land, track structure and other roadway $ 65,256 $ 65,843 Locomotives, freight cars and other equipment 15,910 13,822 Construction in progress 1,101 1,027 82,267 80,692 Accumulated depreciation (16,535 ) (14,978 ) 65,732 65,714 Utilities and energy: Utility generation, transmission and distribution systems 90,560 90,223 Interstate natural gas pipeline assets 17,526 17,423 Independent power plants and other assets 13,986 13,695 Construction in progress 4,605 4,196 126,677 125,537 Accumulated depreciation (36,394 ) (35,721 ) 90,283 89,816 $ 156,015 $ 155,530 Depreciation expense for the first quarter of 2022 and 2021 is summarized below (in millions). First Quarter 2022 2021 Insurance and other $ 564 $ 576 Railroad, utilities and energy 1,542 1,496 $ 2,106 $ 2,072
Equipment held for lease [Member]
Property, plant and equipment including equipment held for lease	Notes to Consolidated Financial Statements (Continued) Note 11. Equipment held for lease Equipment held for lease includes railcars, aircraft, over-the-road trailers, intermodal tank containers, cranes, storage units and furniture. Equipment held for lease is summarized below (in millions). March 31, 2022 December 31, 2021 Railcars $ 9,532 $ 9,448 Aircraft 9,439 9,234 Other 5,196 5,053 24,167 23,735 Accumulated depreciation (9,129 ) (8,817 ) $ 15,038 $ 14,918 Depreciation expense for equipment held for lease in the first quarter was $294 million in 2022 and $282 million in 2021. Fixed and variable First Quarter 2022 2021 Fixed lease revenue $ 1,188 $ 1,062 Variable lease revenue 484 262 $ 1,672 $ 1,324

Goodwill and other intangible a

Goodwill and other intangible assets	3 Months Ended
	Mar. 31, 2022
Goodwill And Intangible Assets Disclosure [Abstract]
Goodwill and other intangible assets	Note 12. Goodwill and other intangible assets Reconciliations of the changes in the carrying value of goodwill for the first quarter of 2022 and for the year ended December 31, 2021 follow (in millions). March 31, 2022 December 31, 2021 Balance at beginning of year $ 73,875 $ 73,734 Business acquisitions 5 353 Other, including foreign currency translation (58 ) (212 ) Balance at end of period* $ 73,822 $ 73,875 * Net of accumulated goodwill impairments of $11.0 billion as of March 31, 2022 and December 31, 2021. The gross carrying amounts and related accumulated amortization of other intangible assets are summarized as follows (in millions). March 31, 2022 December 31, 2021 Gross carrying amount Accumulated amortization Net carrying value Gross carrying amount Accumulated amortization Net carrying value Insurance and other: Customer relationships $ 27,323 $ 6,616 $ 20,707 $ 27,335 $ 6,450 $ 20,885 Trademarks and trade names 5,171 807 4,364 5,176 802 4,374 Patents and technology 4,818 3,547 1,271 4,763 3,484 1,279 Other 3,326 1,457 1,869 3,390 1,442 1,948 $ 40,638 $ 12,427 $ 28,211 $ 40,664 $ 12,178 $ 28,486 Railroad, utilities and energy: Customer relationships $ 678 $ 404 $ 274 $ 678 $ 396 $ 282 Trademarks, trade names and other 1,015 157 858 1,015 146 869 $ 1,693 $ 561 $ 1,132 $ 1,693 $ 542 $ 1,151 Notes to Consolidated Financial Statements (Continued) Note 12. Goodwill and other intangible assets (Continued) Intangible asset amortization expense in the first quarter was $303 million in 2022 and $319 million in 2021. Intangible assets with indefinite lives were $18.5 billion as of March 31, 2022 and December 31, 2021 and primarily related to certain customer relationships and trademarks and trade names.

Unpaid losses and loss adjustme

Unpaid losses and loss adjustment expenses	3 Months Ended
	Mar. 31, 2022
Insurance [Abstract]
Unpaid losses and loss adjustment expenses	Note 13. 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 14), for each of the three-month periods ending March 31, 2022 and 2021 follows (in millions). 2022 2021 Balances at beginning of year: Gross liabilities $ 86,664 $ 79,854 Reinsurance recoverable on unpaid losses (2,960 ) (2,912 ) Net liabilities 83,704 76,942 Incurred losses and loss adjustment expenses: Current accident year 13,375 11,363 Prior accident years (251 ) (646 ) Total 13,124 10,717 Paid losses and loss adjustment expenses: Current accident year (3,908 ) (3,214 ) Prior accident years (8,091 ) (6,454 ) Total (11,999 ) (9,668 ) Foreign currency effect (106 ) (94 ) Balances at March 31: Net liabilities 84,723 77,897 Reinsurance recoverable on unpaid losses 2,944 3,064 Gross liabilities $ 87,667 $ 80,961 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. We recorded net reductions of estimated ultimate liabilities for prior accident years of $251 million in the first quarter of 2022 and $646 million in 2021, 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 0.3% in 2022 and 0.8% in 2021. Estimated ultimate liabilities for prior accident years from primary insurance were reduced by $114 million in the first quarter of 2022 and $699 million in 2021. The reductions in 2022 derived primarily from private passenger automobile, medical professional liability and workers’ compensation claims, partly offset by increases in ultimate liabilities for other casualty claims. The decrease in incurred losses for prior accident years in 2021 was primarily due to reductions in private passenger automobile estimates, and to a lesser extent in medical professional liability and workers’ compensation estimates. Estimated ultimate liabilities for prior years related to property and casualty reinsurance decreased $137 million in the first quarter of 2022 and increased $53 million in 2021.

Retroactive reinsurance contrac

Retroactive reinsurance contracts	3 Months Ended
	Mar. 31, 2022
Insurance [Abstract]
Retroactive reinsurance contracts	Notes to Consolidated Financial Statements (Continued) Note 14. Retroactive reinsurance contracts Retroactive reinsurance policies provide indemnification of losses and loss adjustment expenses of short-duration insurance contracts with respect to underlying loss events that occurred prior to the contract inception date. Claims payments may commence immediately after the contract date or, 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 charges for each of the three-month periods ending March 31, 2022 and 2021 follow (in millions). 2022 2021 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 $ 38,256 $ (10,639 ) $ 40,966 $ (12,441 ) Incurred losses and loss adjustment expenses: Current year contracts — — — — Prior years’ contracts (7 ) 215 (5 ) 252 Total (7 ) 215 (5 ) 252 Paid losses and loss adjustment expenses (547 ) — (276 ) — Balances at March 31 $ 37,702 $ (10,424 ) $ 40,685 $ (12,189 ) Incurred losses and loss adjustment expenses, net of deferred charges $ 208 $ 247 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 exposure to losses began. Incurred losses and loss adjustment expenses in the first quarter for prior years’ contracts were $208 million in 2022 and $247 million in 2021 and included recurring amortization of deferred charges and the effect of changes in the timing and amount of expected future loss payments. 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 claim liabilities with regard to the AIG contract were approximately $15.4 billion at March 31, 2022 and $15.8 billion at December 31, 2021. Deferred charges related to the AIG contract were $4.34 billion at March 31, 2022 and $4.45 billion at December 31, 2021.

Notes payable and other borrowi

Notes payable and other borrowings	3 Months Ended
	Mar. 31, 2022
Debt Disclosure [Abstract]
Notes payable and other borrowings	Note 15. Notes payable and other borrowings Notes payable and other borrowings are summarized below (in millions). The weighted average interest rates and maturity date ranges shown in the following tables are based on borrowings as of March 31, 2022. Weighted Average Interest Rate March 31, 2022 December 31, 2021 Insurance and other: Berkshire Hathaway Inc. (“Berkshire”): U.S. Dollar denominated due 2023-2047 3.3 % $ 6,222 $ 6,820 Euro denominated due 2023-2041 1.0 % 7,586 7,792 Japanese Yen denominated due 2023-2060 0.6 % 7,479 6,797 Berkshire Hathaway Finance Corporation (“BHFC”): U.S. Dollar denominated due 2022-2052 3.6 % 15,235 10,758 Great Britain Pound denominated due 2039-2059 2.5 % 2,258 2,325 Euro denominated due 2030-2034 1.8 % 1,378 — Other subsidiary borrowings due 2022-2045 4.1 % 4,426 4,438 Subsidiary short-term borrowings 3.2 % 306 342 $ 44,890 $ 39,272 Notes to Consolidated Financial Statements (Continued) Note 15. Notes payable and other borrowings (Continued) In January 2022, Berkshire repaid $600 million of maturing senior notes 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 March 2022, BHFC issued $4.5 billion of senior notes with maturity dates ranging from 2027 to 2052 with a weighted average interest rate of 3.4% and €1.25 billion (approximately $1.4 billion) of senior notes maturing in 2030 and 2034 with a weighted average interest rate of 1.8%. The carrying values of Berkshire and BHFC non-U.S. Dollar denominated senior notes (€8.15 billion, £1.75 billion and ¥914 billion par at March 31, 2022) reflect the applicable exchange rates as of each balance sheet date. The effects of changes in foreign currency exchange rates during the period are recorded in earnings as a component of selling, general and administrative expenses. Changes in the exchange rates resulted in pre-tax gains of $716 million in the first quarter of 2022 and $720 million in the first quarter of 2021. Berkshire also guarantees debt of other subsidiaries, aggregating approximately $3.8 billion at March 31, 2022. Generally, Berkshire’s guarantee of a subsidiary’s debt obligation is an absolute, unconditional and irrevocable guarantee for the full and prompt payment when due of all payment obligations. Weighted Average Interest Rate March 31, 2022 December 31, 2021 Railroad, utilities and energy: Berkshire Hathaway Energy Company (“BHE”) and subsidiaries: BHE senior unsecured debt due 2023-2051 4.3 % $ 13,003 $ 13,003 Subsidiary and other debt due 2022-2064 4.1 % 36,901 36,759 Short-term borrowings 1.6 % 1,849 2,009 Burlington Northern Santa Fe ("BNSF") and subsidiaries due 2022-2097 4.5 % 23,018 23,219 $ 74,771 $ 74,990 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 such debt. These borrowing arrangements generally contain various covenants, which pertain to leverage ratios, interest coverage ratios and/or debt service coverage ratios. In April 2022, BHE issued $1.0 billion of 4.6% senior notes due in 2053 and a subsidiary issued £350 million of 3.25% bonds due in 2052. BNSF’s borrowings are primarily senior unsecured debentures. As of March 31, 2022, 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 have 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 March 31, 2022, which included approximately $8.8 billion related to BHE and its subsidiaries.

Fair value measurements

Fair value measurements	3 Months Ended
	Mar. 31, 2022
Fair Value Disclosures [Abstract]
Fair value measurements	Notes to Consolidated Financial Statements (Continued) Note 16. Fair value measurements Our financial assets and liabilities are summarized below as of March 31, 2022 and December 31, 2021, 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) March 31, 2022 Investments in fixed maturity securities: U.S. Treasury, U.S. government corporations and agencies $ 8,708 $ 8,708 $ 8,669 $ 39 $ — Foreign governments 11,080 11,080 10,543 537 — Corporate bonds 1,590 1,590 — 1,590 — Other 340 340 — 340 — Investments in equity securities 390,538 390,538 378,190 7 12,341 Investment in Kraft Heinz common stock 13,191 12,819 12,819 — — Loans and finance receivables 21,265 22,584 — 2,135 20,449 Derivative contract assets (1) 636 636 24 528 84 Derivative contract liabilities (1) 454 454 1 143 310 Notes payable and other borrowings: Insurance and other 44,890 45,145 — 45,101 44 Railroad, utilities and energy 74,771 79,234 — 79,234 — 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 (1) 376 376 2 150 224 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 — (1) Notes to Consolidated Financial Statements (Continued) Note 16. Fair value measurements (Continued) The fair values of substantially all of our financial instruments were measured using market or income approaches. The hierarchy for measuring fair value consists of Levels 1 through 3, which are described below. Level 1 Level 2 Level 3 Reconciliations of significant assets and liabilities measured and carried at fair value on a recurring basis with the use of significant unobservable inputs (Level 3) for the three months ended March 31, 2022 and 2021 follow (in millions). Balance at beginning of year Gains included in earnings Acquisitions, dispositions and settlements Transfers out of Level 3 Balance at March 31 Investments in equity securities: 2022 $ 11,480 $ 855 $ — $ — $ 12,335 2021 8,978 823 600 — 10,401 Equity index put option contract liabilities: 2021 (1,065 ) 489 (1 ) — (577 ) Quantitative information as of March 31, 2022 with respect to significant assets and liabilities measured and carried at fair value on a recurring basis with the use of significant unobservable inputs (Level 3) follows (dollars in millions). Fair Value Principal Valuation Techniques Unobservable Inputs Weighted Average Investments in equity securities: Preferred stock $ 10,497 Discounted cash flow Expected duration 7 years Discount for transferability restrictions and subordination 372 bps Common stock warrants 1,838 Warrant pricing model Expected duration 7 years Volatility 38% Investments in equity securities in the preceding table include our investments in certain preferred stocks 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 may contain provisions that 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	3 Months Ended
	Mar. 31, 2022
Equity [Abstract]
Common stock	Notes to Consolidated Financial Statements (Continued) Note 17. Common stock Changes in Berkshire’s issued, treasury and outstanding common stock during the first quarter of 2022 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 Balances at December 31, 2021 665,901 (48,788 ) 617,113 1,488,292,852 (197,818,349 ) 1,290,474,503 Conversions of Class A common stock to Class B common stock (1,148 ) — (1,148 ) 1,722,000 — 1,722,000 Treasury stock acquired — (2,005 ) (2,005 ) — (6,824,671 ) (6,824,671 ) Balances at March 31, 2022 664,753 (50,793 ) 613,960 1,490,014,852 (204,643,020 ) 1,285,371,832 Each Class A common share is entitled to one vote per share. Class B common stock possesses dividend and distribution rights equal to one-fifteen-hundredth one-ten-thousandth Since we have two classes of common stock, we provide earnings per share data on the Consolidated Statements of Earnings for average equivalent Class A shares outstanding and average equivalent Class B shares outstanding. Class B shares are economically equivalent to one-fifteen-hundredth (1/1,500) (1/1,500) Berkshire’s common stock repurchase program permits Berkshire to repurchase its Class A and Class B shares any time that Warren Buffett, Berkshire’s Chairman of the Board and Chief Executive Officer, and Charlie Munger, Vice Chairman of the Board, believe that the repurchase price is below Berkshire’s intrinsic value, conservatively determined. The program continues to allow share repurchases in the open market or through privately negotiated transactions and does not specify a maximum number of shares to be repurchased. However, repurchases will not be made if they would reduce the total value of Berkshire’s consolidated cash, cash equivalents and U.S. Treasury Bills holdings below $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.

Income taxes

Income taxes	3 Months Ended
	Mar. 31, 2022
Income Tax Disclosure [Abstract]
Income taxes	Note 18. Income taxes Our consolidated effective income tax rates were 18.0% in the first quarter 2022 and 18.5% in the first quarter of 2021. Our effective income tax rate normally reflects recurring benefits from dividends-received deductions applicable to investments in equity securities and production tax credits related to wind-powered electricity generation placed in service in the U.S. Our periodic effective income tax rate will also vary due to the changes in mix of pre-tax earnings, the magnitude of gains or losses with respect to our investments in equity securities, the amount of non-deductible goodwill impairment charges and other expenses and the underlying income tax rates applicable in the various taxing jurisdictions.

Accumulated other comprehensive

Accumulated other comprehensive income	3 Months Ended
	Mar. 31, 2022
Equity [Abstract]
Accumulated other comprehensive income	Notes to Consolidated Financial Statements (Continued) Note 19. Accumulated other comprehensive income A summary of the net changes in after-tax accumulated other comprehensive income attributable to Berkshire Hathaway shareholders for the three months ending March 31, 2022 and 2021 follows (in millions). Unrealized appreciation of fixed maturity securities, net Foreign currency translation Defined benefit pension plans Other Accumulated other comprehensive income First quarter of 2022 Balance at beginning of year $ 369 $ (4,092 ) $ (347 ) $ 43 $ (4,027 ) Other comprehensive income, net (186 ) (315 ) 20 80 (401 ) Balance at end of period $ 183 $ (4,407 ) $ (327 ) $ 123 $ (4,428 ) First quarter of 2021 Balance at beginning of year $ 536 $ (3,082 ) $ (1,645 ) $ (52 ) $ (4,243 ) Other comprehensive income, net (67 ) (297 ) 40 (3 ) (327 ) Balance at end of period $ 469 $ (3,379 ) $ (1,605 ) $ (55 ) $ (4,570 )

Supplemental cash flow informat

Supplemental cash flow information	3 Months Ended
	Mar. 31, 2022
Supplemental Cash Flow Elements [Abstract]
Supplemental cash flow information	Note 20. Supplemental cash flow information A summary of supplemental cash flow information is presented in the following table (in millions). First Quarter 2022 2021 Cash paid during the period for: Income taxes $ 336 $ 256 Interest: Insurance and other 365 400 Railroad, utilities and energy 708 740

Contingencies and Commitments

Contingencies and Commitments	3 Months Ended
	Mar. 31, 2022
Commitments And Contingencies Disclosure [Abstract]
Contingencies and Commitments	Note 21. Contingencies and commitments We are parties in a variety of legal actions that routinely arise out of the normal course of business, including legal actions seeking to establish liability directly through insurance contracts or indirectly through reinsurance contracts issued by Berkshire subsidiaries. Plaintiffs occasionally seek punitive or exemplary damages. We do not believe that such normal and routine litigation will have a material effect on our financial condition or results of operations. Berkshire and certain of its subsidiaries are also involved in other kinds of legal actions, some of which assert or may assert claims or seek to impose fines and penalties. We believe that any liability that may arise as a result of other pending legal actions will not have a material effect on our consolidated financial condition or results of operations. On March 21, 2022, Berkshire and Alleghany Corporation (“Alleghany”) entered into an agreement whereby Berkshire will acquire all of Alleghany’s outstanding common stock for cash of approximately $11.6 billion. The acquisition of Alleghany is expected to close in the fourth quarter of 2022 and is subject to approval by Alleghany shareholders and the receipt of various regulatory approvals. Alleghany owns property and casualty reinsurance and insurance businesses as well as a diverse portfolio of non-financial businesses.

Revenues from contracts with cu

Revenues from contracts with customers	3 Months Ended
	Mar. 31, 2022
Revenue From Contract With Customer [Abstract]
Revenues from contracts with customers	Notes to Consolidated Financial Statements (Continued) Note 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 the first quarter of 2022 and 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. Manufacturing McLane Service and Retailing BNSF Berkshire Hathaway Energy Insurance, Corporate and other Total Three months ending March 31, 2022 Manufactured products: Industrial and commercial products $ 5,932 $ — $ 49 $ — $ — $ — $ 5,981 Building products 5,419 — — — — — 5,419 Consumer products 5,093 — — — — — 5,093 Grocery and convenience store distribution — 7,706 — — — — 7,706 Food and beverage distribution — 4,562 — — — — 4,562 Auto sales — — 2,527 — — — 2,527 Other retail and wholesale distribution 722 — 4,175 — — — 4,897 Service 264 214 1,006 5,931 1,112 — 8,527 Electricity and natural gas — — — — 4,714 — 4,714 Total 17,430 12,482 7,757 5,931 5,826 — 49,426 Other revenues 955 32 1,334 13 152 18,898 21,384 $ 18,385 $ 12,514 $ 9,091 $ 5,944 $ 5,978 $ 18,898 $ 70,810 Three months ending March 31, 2021 Manufactured products: Industrial and commercial products $ 5,363 $ — $ 50 $ — $ — $ — $ 5,413 Building products 4,399 — — — — — 4,399 Consumer products 4,163 — — — — — 4,163 Grocery and convenience store distribution — 7,442 — — — — 7,442 Food and beverage distribution — 4,004 — — — — 4,004 Auto sales — — 2,312 — — — 2,312 Other retail and wholesale distribution 703 — 3,656 — — — 4,359 Service 329 151 934 5,365 1,040 — 7,819 Electricity and natural gas — — — — 4,712 — 4,712 Total 14,957 11,597 6,952 5,365 5,752 — 44,623 Other revenues 923 25 991 13 172 17,852 19,976 $ 15,880 $ 11,622 $ 7,943 $ 5,378 $ 5,924 $ 17,852 $ 64,599 A summary of the transaction price allocated to the significant unsatisfied remaining performance obligations relating to contracts with expected durations in excess of one year as of March 31, 2022 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 $ 2,878 $ 22,103 $ 24,981 Other sales and service contracts 1,494 2,423 3,917

Business segment data

Business segment data	3 Months Ended
	Mar. 31, 2022
Segment Reporting [Abstract]
Business segment data	Note 23. 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 and marketing, selling and distribution characteristics, even though those business units are operated under separate local management. Revenues and earnings before income taxes by segment for the first quarter of 2022 and 2021 were as follows (in millions). First Quarter 2022 2021 Revenues of Operating Businesses Insurance: Underwriting: GEICO $ 9,554 $ 8,923 Berkshire Hathaway Primary Group 3,118 2,654 Berkshire Hathaway Reinsurance Group 4,820 4,847 Investment income 1,364 1,414 Total insurance 18,856 17,838 BNSF 5,968 5,401 BHE 5,983 5,924 Manufacturing 18,421 15,913 McLane 12,515 11,622 Service and retailing 9,115 7,958 70,858 64,656 Reconciliation of segments to consolidated amount Corporate, eliminations and other (48 ) (57 ) $ 70,810 $ 64,599 First Quarter 2022 2021 Earnings Before Income Taxes of Operating Businesses Insurance: Underwriting: GEICO $ (178 ) $ 1,023 Berkshire Hathaway Primary Group 92 206 Berkshire Hathaway Reinsurance Group 156 (263 ) Investment income 1,361 1,412 Total insurance 1,431 2,378 BNSF 1,809 1,659 BHE 676 683 Manufacturing 2,824 2,436 McLane 82 103 Service and retailing 1,135 938 7,957 8,197 Reconciliation of segments to consolidated amount Investment and derivative gains (losses) (1,978 ) 5,700 Interest expense, not allocated to segments (104 ) (114 ) Equity method investments 376 251 Corporate, eliminations and other 561 494 $ 6,812 $ 14,528

New accounting pronouncements (

New accounting pronouncements (Policies)	3 Months Ended
	Mar. 31, 2022
Accounting Changes And Error Corrections [Abstract]
New accounting pronouncements	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 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, will require 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 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 recorded in accumulated other comprehensive income and the cumulative effect from cash flow assumption changes will be recorded 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 the transition date 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.

Investments in fixed maturity_2

Investments in fixed maturity securities (Tables)	3 Months Ended
	Mar. 31, 2022
Investments Debt And Equity Securities [Abstract]
Schedule of investments in securities with fixed maturities	Investments in fixed maturity securities as of March 31, 2022 and December 31, 2021 are summarized by type below (in millions). Amortized Cost Unrealized Gains Unrealized Losses Fair Value March 31, 2022 U.S. Treasury, U.S. government corporations and agencies $ 8,793 $ 12 $ (97 ) $ 8,708 Foreign governments 11,116 26 (62 ) 11,080 Corporate bonds 1,268 324 (2 ) 1,590 Other 308 34 (2 ) 340 $ 21,485 $ 396 $ (163 ) $ 21,718 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
Schedule of amortized cost and estimated fair value of securities with fixed maturities	The amortized cost and estimated fair value of fixed maturity securities at March 31, 2022 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 $ 10,272 $ 10,456 $ 443 $ 92 $ 222 $ 21,485 Fair value 10,250 10,370 734 112 252 21,718

Investments in equity securit_2

Investments in equity securities (Tables)	3 Months Ended
	Mar. 31, 2022
Investments Debt And Equity Securities [Abstract]
Schedule of investments in equity securities	Investments in equity securities as of March 31, 2022 and December 31, 2021 are summarized as follows (in millions). Cost Basis Net Unrealized Gains Fair Value March 31, 2022* Banks, insurance and finance $ 36,472 $ 61,657 $ 98,129 Consumer products 40,932 153,536 194,468 Commercial, industrial and other 68,132 29,809 97,941 $ 145,536 $ 245,002 $ 390,538 * Approximately 66% of the aggregate fair value was concentrated in four companies (American Express Company – $28.4 billion; Apple Inc. – $159.1 billion; Bank of America Corporation – $42.6 billion and Chevron Corporation – $25.9 billion). 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).

Equity method investments (Tabl

Equity method investments (Tables)	3 Months Ended
	Mar. 31, 2022
Equity Method Investments And Joint Ventures [Abstract]
Summarized unaudited financial information of Kraft Heinz	Summarized consolidated financial information of Kraft Heinz follows (in millions). March 26, 2022 December 25, 2021 Assets $ 93,864 $ 93,394 Liabilities 44,020 43,942 First Quarter 2022 2021 Sales $ 6,045 $ 6,394 Net earnings attributable to Kraft Heinz common shareholders 776 563

Investment and derivative con_2

Investment and derivative contract gains/losses (Tables)	3 Months Ended
	Mar. 31, 2022
Investments Debt And Equity Securities [Abstract]
Summary of investment and derivative gains and losses	Investment and derivative contract gains/losses in the first quarter of 2022 and 2021 are summarized as follows (in millions). First Quarter 2022 2021 Investment gains (losses): Equity securities: Change in unrealized investment gains (losses) during the period on securities held at the end of the period $ (1,775 ) $ 4,630 Investment gains (losses) on securities sold during the period 89 430 (1,686 ) 5,060 Fixed maturity securities: Gross realized gains 6 20 Gross realized losses (49 ) (1 ) Other (6 ) 132 Investment gains (losses) (1,735 ) 5,211 Derivative contract gains (losses) (243 ) 489 $ (1,978 ) $ 5,700

Loans and finance receivables (

Loans and finance receivables (Tables)	3 Months Ended
	Mar. 31, 2022
Schedule of receivables	Other receivables are comprised of the following (in millions). March 31, 2022 December 31, 2021 Insurance and other: Insurance premiums receivable $ 16,305 $ 15,050 Reinsurance recoverables 4,880 4,900 Trade receivables 14,333 12,971 Other 4,122 3,146 Allowances for credit losses (677 ) (679 ) $ 38,963 $ 35,388 Railroad, utilities and energy: Trade receivables $ 3,645 $ 3,678 Other 596 650 Allowances for credit losses (149 ) (151 ) $ 4,092 $ 4,177
Loans and Finance Receivables [Member]
Schedule of receivables	Loans and finance receivables are summarized as follows (in millions). March 31, 2022 December 31, 2021 Loans and finance receivables before allowances and discounts $ 22,596 $ 22,065 Allowances for credit losses (781 ) (765 ) Unamortized acquisition discounts and points (550 ) (549 ) $ 21,265 $ 20,751
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 the first quarter of 2022 and 2021 follow (in millions). First Quarter 2022 2021 Balance at beginning of year $ 765 $ 712 Provision for credit losses 22 27 Charge-offs, net of recoveries (6 ) (14 ) Balance at March 31 $ 781 $ 725
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 March 31, 2022 follows (in millions). Origination Year 2022 2021 2020 2019 2018 Prior Total Performing $ 2,038 $ 3,918 $ 3,065 $ 2,169 $ 1,642 $ 7,789 $ 20,621 Non-performing 2 3 8 8 6 46 73 $ 2,040 $ 3,921 $ 3,073 $ 2,177 $ 1,648 $ 7,835 $ 20,694

Other receivables (Tables)

Other receivables (Tables)	3 Months Ended
	Mar. 31, 2022
Receivables [Abstract]
Schedule of receivables	Other receivables are comprised of the following (in millions). March 31, 2022 December 31, 2021 Insurance and other: Insurance premiums receivable $ 16,305 $ 15,050 Reinsurance recoverables 4,880 4,900 Trade receivables 14,333 12,971 Other 4,122 3,146 Allowances for credit losses (677 ) (679 ) $ 38,963 $ 35,388 Railroad, utilities and energy: Trade receivables $ 3,645 $ 3,678 Other 596 650 Allowances for credit losses (149 ) (151 ) $ 4,092 $ 4,177

Inventories (Tables)

Inventories (Tables)	3 Months Ended
	Mar. 31, 2022
Inventory Disclosure [Abstract]
Schedule of inventories	Inventories are comprised of the following (in millions). March 31, 2022 December 31, 2021 Raw materials $ 6,180 $ 5,743 Work in process and other 3,537 3,192 Finished manufactured goods 5,031 4,530 Goods acquired for resale 7,824 7,489 $ 22,572 $ 20,954

Property, plant and equipment_2

Property, plant and equipment including equipment held for lease (Tables)	3 Months Ended
	Mar. 31, 2022
Schedule of depreciation expense	Depreciation expense for the first quarter of 2022 and 2021 is summarized below (in millions). First Quarter 2022 2021 Insurance and other $ 564 $ 576 Railroad, utilities and energy 1,542 1,496 $ 2,106 $ 2,072
Insurance and Other [Member]
Schedule of property, plant and equipment	A summary of property, plant and equipment of our insurance and other businesses follows (in millions). March 31, 2022 December 31, 2021 Land, buildings and improvements $ 14,049 $ 14,070 Machinery and equipment 26,166 26,063 Furniture, fixtures and other 4,772 4,640 44,987 44,773 Accumulated depreciation (24,280 ) (23,939 ) $ 20,707 $ 20,834
Railroad, Utilities and Energy [Member]
Schedule of property, plant and equipment	A summary of property, plant and equipment of railroad and utilities and energy businesses follows (in millions). The utility generation, transmission and distribution systems and interstate natural gas pipeline assets are owned by regulated public utility and natural gas pipeline subsidiaries. March 31, 2022 December 31, 2021 Railroad: Land, track structure and other roadway $ 65,256 $ 65,843 Locomotives, freight cars and other equipment 15,910 13,822 Construction in progress 1,101 1,027 82,267 80,692 Accumulated depreciation (16,535 ) (14,978 ) 65,732 65,714 Utilities and energy: Utility generation, transmission and distribution systems 90,560 90,223 Interstate natural gas pipeline assets 17,526 17,423 Independent power plants and other assets 13,986 13,695 Construction in progress 4,605 4,196 126,677 125,537 Accumulated depreciation (36,394 ) (35,721 ) 90,283 89,816 $ 156,015 $ 155,530

Equipment held for lease (Table

Equipment held for lease (Tables)	3 Months Ended
	Mar. 31, 2022
Property Plant And Equipment [Abstract]
Summary 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). March 31, 2022 December 31, 2021 Railcars $ 9,532 $ 9,448 Aircraft 9,439 9,234 Other 5,196 5,053 24,167 23,735 Accumulated depreciation (9,129 ) (8,817 ) $ 15,038 $ 14,918
Summary of fixed and variable operating lease revenues	Fixed and variable First Quarter 2022 2021 Fixed lease revenue $ 1,188 $ 1,062 Variable lease revenue 484 262 $ 1,672 $ 1,324

Goodwill and other intangible_2

Goodwill and other intangible assets (Tables)	3 Months Ended
	Mar. 31, 2022
Goodwill And Intangible Assets Disclosure [Abstract]
Reconciliation of the change in goodwill	Reconciliations of the changes in the carrying value of goodwill for the first quarter of 2022 and for the year ended December 31, 2021 follow (in millions). March 31, 2022 December 31, 2021 Balance at beginning of year $ 73,875 $ 73,734 Business acquisitions 5 353 Other, including foreign currency translation (58 ) (212 ) Balance at end of period* $ 73,822 $ 73,875 * Net of accumulated goodwill impairments of $11.0 billion as of March 31, 2022 and December 31, 2021.
Schedule of intangible assets	The gross carrying amounts and related accumulated amortization of other intangible assets are summarized as follows (in millions). March 31, 2022 December 31, 2021 Gross carrying amount Accumulated amortization Net carrying value Gross carrying amount Accumulated amortization Net carrying value Insurance and other: Customer relationships $ 27,323 $ 6,616 $ 20,707 $ 27,335 $ 6,450 $ 20,885 Trademarks and trade names 5,171 807 4,364 5,176 802 4,374 Patents and technology 4,818 3,547 1,271 4,763 3,484 1,279 Other 3,326 1,457 1,869 3,390 1,442 1,948 $ 40,638 $ 12,427 $ 28,211 $ 40,664 $ 12,178 $ 28,486 Railroad, utilities and energy: Customer relationships $ 678 $ 404 $ 274 $ 678 $ 396 $ 282 Trademarks, trade names and other 1,015 157 858 1,015 146 869 $ 1,693 $ 561 $ 1,132 $ 1,693 $ 542 $ 1,151

Unpaid losses and loss adjust_2

Unpaid losses and loss adjustment expenses (Tables)	3 Months Ended
	Mar. 31, 2022
Insurance [Abstract]
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 14), for each of the three-month periods ending March 31, 2022 and 2021 follows (in millions). 2022 2021 Balances at beginning of year: Gross liabilities $ 86,664 $ 79,854 Reinsurance recoverable on unpaid losses (2,960 ) (2,912 ) Net liabilities 83,704 76,942 Incurred losses and loss adjustment expenses: Current accident year 13,375 11,363 Prior accident years (251 ) (646 ) Total 13,124 10,717 Paid losses and loss adjustment expenses: Current accident year (3,908 ) (3,214 ) Prior accident years (8,091 ) (6,454 ) Total (11,999 ) (9,668 ) Foreign currency effect (106 ) (94 ) Balances at March 31: Net liabilities 84,723 77,897 Reinsurance recoverable on unpaid losses 2,944 3,064 Gross liabilities $ 87,667 $ 80,961

Retroactive reinsurance contr_2

Retroactive reinsurance contracts (Tables)	3 Months Ended
	Mar. 31, 2022
Insurance [Abstract]
Reconciliation of changes in retroactive reinsurance claim liabilities and deferred charges	Reconciliations of the changes in estimated liabilities for retroactive reinsurance unpaid losses and loss adjustment expenses (“claim liabilities”) and related deferred charges for each of the three-month periods ending March 31, 2022 and 2021 follow (in millions). 2022 2021 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 $ 38,256 $ (10,639 ) $ 40,966 $ (12,441 ) Incurred losses and loss adjustment expenses: Current year contracts — — — — Prior years’ contracts (7 ) 215 (5 ) 252 Total (7 ) 215 (5 ) 252 Paid losses and loss adjustment expenses (547 ) — (276 ) — Balances at March 31 $ 37,702 $ (10,424 ) $ 40,685 $ (12,189 ) Incurred losses and loss adjustment expenses, net of deferred charges $ 208 $ 247

Notes payable and other borro_2

Notes payable and other borrowings (Tables)	3 Months Ended
	Mar. 31, 2022
Schedule of short and long term outstanding debt disclosure	Notes payable and other borrowings are summarized below (in millions). The weighted average interest rates and maturity date ranges shown in the following tables are based on borrowings as of March 31, 2022. Weighted Average Interest Rate March 31, 2022 December 31, 2021 Insurance and other: Berkshire Hathaway Inc. (“Berkshire”): U.S. Dollar denominated due 2023-2047 3.3 % $ 6,222 $ 6,820 Euro denominated due 2023-2041 1.0 % 7,586 7,792 Japanese Yen denominated due 2023-2060 0.6 % 7,479 6,797 Berkshire Hathaway Finance Corporation (“BHFC”): U.S. Dollar denominated due 2022-2052 3.6 % 15,235 10,758 Great Britain Pound denominated due 2039-2059 2.5 % 2,258 2,325 Euro denominated due 2030-2034 1.8 % 1,378 — Other subsidiary borrowings due 2022-2045 4.1 % 4,426 4,438 Subsidiary short-term borrowings 3.2 % 306 342 $ 44,890 $ 39,272
Railroad, Utilities and Energy [Member]
Schedule of short and long term outstanding debt disclosure	Weighted Average Interest Rate March 31, 2022 December 31, 2021 Railroad, utilities and energy: Berkshire Hathaway Energy Company (“BHE”) and subsidiaries: BHE senior unsecured debt due 2023-2051 4.3 % $ 13,003 $ 13,003 Subsidiary and other debt due 2022-2064 4.1 % 36,901 36,759 Short-term borrowings 1.6 % 1,849 2,009 Burlington Northern Santa Fe ("BNSF") and subsidiaries due 2022-2097 4.5 % 23,018 23,219 $ 74,771 $ 74,990

Fair value measurements (Tables

Fair value measurements (Tables)	3 Months Ended
	Mar. 31, 2022
Fair Value Disclosures [Abstract]
Financial assets and liabilities measured at fair value on a recurring basis	Our financial assets and liabilities are summarized below as of March 31, 2022 and December 31, 2021, 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) March 31, 2022 Investments in fixed maturity securities: U.S. Treasury, U.S. government corporations and agencies $ 8,708 $ 8,708 $ 8,669 $ 39 $ — Foreign governments 11,080 11,080 10,543 537 — Corporate bonds 1,590 1,590 — 1,590 — Other 340 340 — 340 — Investments in equity securities 390,538 390,538 378,190 7 12,341 Investment in Kraft Heinz common stock 13,191 12,819 12,819 — — Loans and finance receivables 21,265 22,584 — 2,135 20,449 Derivative contract assets (1) 636 636 24 528 84 Derivative contract liabilities (1) 454 454 1 143 310 Notes payable and other borrowings: Insurance and other 44,890 45,145 — 45,101 44 Railroad, utilities and energy 74,771 79,234 — 79,234 — 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 (1) 376 376 2 150 224 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 — (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 significant assets and liabilities measured and carried at fair value on a recurring basis with the use of significant unobservable inputs (Level 3) for the three months ended March 31, 2022 and 2021 follow (in millions). Balance at beginning of year Gains included in earnings Acquisitions, dispositions and settlements Transfers out of Level 3 Balance at March 31 Investments in equity securities: 2022 $ 11,480 $ 855 $ — $ — $ 12,335 2021 8,978 823 600 — 10,401 Equity index put option contract liabilities: 2021 (1,065 ) 489 (1 ) — (577 )
Fair value assets and liabilities measured on recurring basis, unobservable inputs, additional information	Quantitative information as of March 31, 2022 with respect to significant assets and liabilities measured and carried at fair value on a recurring basis with the use of significant unobservable inputs (Level 3) follows (dollars in millions). Fair Value Principal Valuation Techniques Unobservable Inputs Weighted Average Investments in equity securities: Preferred stock $ 10,497 Discounted cash flow Expected duration 7 years Discount for transferability restrictions and subordination 372 bps Common stock warrants 1,838 Warrant pricing model Expected duration 7 years Volatility 38%

Common stock (Tables)

Common stock (Tables)	3 Months Ended
	Mar. 31, 2022
Equity [Abstract]
Changes in issued, treasury and outstanding Berkshire common stock	Changes in Berkshire’s issued, treasury and outstanding common stock during the first quarter of 2022 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 Balances at December 31, 2021 665,901 (48,788 ) 617,113 1,488,292,852 (197,818,349 ) 1,290,474,503 Conversions of Class A common stock to Class B common stock (1,148 ) — (1,148 ) 1,722,000 — 1,722,000 Treasury stock acquired — (2,005 ) (2,005 ) — (6,824,671 ) (6,824,671 ) Balances at March 31, 2022 664,753 (50,793 ) 613,960 1,490,014,852 (204,643,020 ) 1,285,371,832

Accumulated other comprehensi_2

Accumulated other comprehensive income (Tables)	3 Months Ended
	Mar. 31, 2022
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 the three months ending March 31, 2022 and 2021 follows (in millions). Unrealized appreciation of fixed maturity securities, net Foreign currency translation Defined benefit pension plans Other Accumulated other comprehensive income First quarter of 2022 Balance at beginning of year $ 369 $ (4,092 ) $ (347 ) $ 43 $ (4,027 ) Other comprehensive income, net (186 ) (315 ) 20 80 (401 ) Balance at end of period $ 183 $ (4,407 ) $ (327 ) $ 123 $ (4,428 ) First quarter of 2021 Balance at beginning of year $ 536 $ (3,082 ) $ (1,645 ) $ (52 ) $ (4,243 ) Other comprehensive income, net (67 ) (297 ) 40 (3 ) (327 ) Balance at end of period $ 469 $ (3,379 ) $ (1,605 ) $ (55 ) $ (4,570 )

Supplemental cash flow inform_2

Supplemental cash flow information (Tables)	3 Months Ended
	Mar. 31, 2022
Supplemental Cash Flow Elements [Abstract]
Schedule of supplemental cash flow information	A summary of supplemental cash flow information is presented in the following table (in millions). First Quarter 2022 2021 Cash paid during the period for: Income taxes $ 336 $ 256 Interest: Insurance and other 365 400 Railroad, utilities and energy 708 740

Revenues from contracts with _2

Revenues from contracts with customers (Tables)	3 Months Ended
	Mar. 31, 2022
Revenue From Contract With Customer [Abstract]
Revenue from contracts with customers disaggregated by reportable segment and source of revenue	The following tables summarize customer contract revenues disaggregated by reportable segment and the source of the revenue for the first quarter of 2022 and 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. Manufacturing McLane Service and Retailing BNSF Berkshire Hathaway Energy Insurance, Corporate and other Total Three months ending March 31, 2022 Manufactured products: Industrial and commercial products $ 5,932 $ — $ 49 $ — $ — $ — $ 5,981 Building products 5,419 — — — — — 5,419 Consumer products 5,093 — — — — — 5,093 Grocery and convenience store distribution — 7,706 — — — — 7,706 Food and beverage distribution — 4,562 — — — — 4,562 Auto sales — — 2,527 — — — 2,527 Other retail and wholesale distribution 722 — 4,175 — — — 4,897 Service 264 214 1,006 5,931 1,112 — 8,527 Electricity and natural gas — — — — 4,714 — 4,714 Total 17,430 12,482 7,757 5,931 5,826 — 49,426 Other revenues 955 32 1,334 13 152 18,898 21,384 $ 18,385 $ 12,514 $ 9,091 $ 5,944 $ 5,978 $ 18,898 $ 70,810 Three months ending March 31, 2021 Manufactured products: Industrial and commercial products $ 5,363 $ — $ 50 $ — $ — $ — $ 5,413 Building products 4,399 — — — — — 4,399 Consumer products 4,163 — — — — — 4,163 Grocery and convenience store distribution — 7,442 — — — — 7,442 Food and beverage distribution — 4,004 — — — — 4,004 Auto sales — — 2,312 — — — 2,312 Other retail and wholesale distribution 703 — 3,656 — — — 4,359 Service 329 151 934 5,365 1,040 — 7,819 Electricity and natural gas — — — — 4,712 — 4,712 Total 14,957 11,597 6,952 5,365 5,752 — 44,623 Other revenues 923 25 991 13 172 17,852 19,976 $ 15,880 $ 11,622 $ 7,943 $ 5,378 $ 5,924 $ 17,852 $ 64,599
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 March 31, 2022 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 $ 2,878 $ 22,103 $ 24,981 Other sales and service contracts 1,494 2,423 3,917

Business segment data (Tables)

Business segment data (Tables)	3 Months Ended
	Mar. 31, 2022
Segment Reporting [Abstract]
Schedule of revenues and earnings or loss before income taxes by segment	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 and marketing, selling and distribution characteristics, even though those business units are operated under separate local management. Revenues and earnings before income taxes by segment for the first quarter of 2022 and 2021 were as follows (in millions). First Quarter 2022 2021 Revenues of Operating Businesses Insurance: Underwriting: GEICO $ 9,554 $ 8,923 Berkshire Hathaway Primary Group 3,118 2,654 Berkshire Hathaway Reinsurance Group 4,820 4,847 Investment income 1,364 1,414 Total insurance 18,856 17,838 BNSF 5,968 5,401 BHE 5,983 5,924 Manufacturing 18,421 15,913 McLane 12,515 11,622 Service and retailing 9,115 7,958 70,858 64,656 Reconciliation of segments to consolidated amount Corporate, eliminations and other (48 ) (57 ) $ 70,810 $ 64,599 First Quarter 2022 2021 Earnings Before Income Taxes of Operating Businesses Insurance: Underwriting: GEICO $ (178 ) $ 1,023 Berkshire Hathaway Primary Group 92 206 Berkshire Hathaway Reinsurance Group 156 (263 ) Investment income 1,361 1,412 Total insurance 1,431 2,378 BNSF 1,809 1,659 BHE 676 683 Manufacturing 2,824 2,436 McLane 82 103 Service and retailing 1,135 938 7,957 8,197 Reconciliation of segments to consolidated amount Investment and derivative gains (losses) (1,978 ) 5,700 Interest expense, not allocated to segments (104 ) (114 ) Equity method investments 376 251 Corporate, eliminations and other 561 494 $ 6,812 $ 14,528

Investments in fixed maturity_3

Investments in fixed maturity securities (Detail) - USD ($) $ in Millions	Mar. 31, 2022	Dec. 31, 2021
Summary of Investment Holdings [Line Items]
Amortized cost of fixed maturity securities	$ 21,485	$ 15,964
Unrealized gains on fixed maturity securities	396	510
Unrealized losses on fixed maturity securities	(163)	(40)
Fair value of fixed maturity securities	21,718	16,434
U.S. Treasury, U.S. government corporations and agencies [Member]
Summary of Investment Holdings [Line Items]
Amortized cost of fixed maturity securities	8,793	3,286
Unrealized gains on fixed maturity securities	12	22
Unrealized losses on fixed maturity securities	(97)	(5)
Fair value of fixed maturity securities	8,708	3,303
Foreign governments [Member]
Summary of Investment Holdings [Line Items]
Amortized cost of fixed maturity securities	11,116	10,998
Unrealized gains on fixed maturity securities	26	29
Unrealized losses on fixed maturity securities	(62)	(33)
Fair value of fixed maturity securities	11,080	10,994
Corporate bonds [Member]
Summary of Investment Holdings [Line Items]
Amortized cost of fixed maturity securities	1,268	1,363
Unrealized gains on fixed maturity securities	324	412
Unrealized losses on fixed maturity securities	(2)	(1)
Fair value of fixed maturity securities	1,590	1,774
Other [Member]
Summary of Investment Holdings [Line Items]
Amortized cost of fixed maturity securities	308	317
Unrealized gains on fixed maturity securities	34	47
Unrealized losses on fixed maturity securities	(2)	(1)
Fair value of fixed maturity securities	$ 340	$ 363

Investments in fixed maturity_4

Investments in fixed maturity securities - Narrative (Detail)	Mar. 31, 2022
Foreign governments [Member] | AA or Higher Credit Rating [Member]
Summary of Investment Holdings [Line Items]
Percentage of fixed maturity investments by credit rating	94.00%

Investments in fixed maturity_5

Investments in fixed maturity securities - Amortized cost and estimated fair value of securities with fixed maturities (Detail) - USD ($) $ in Millions	Mar. 31, 2022	Dec. 31, 2021
Summary of Investment Holdings [Line Items]
Due in one year or less - amortized cost	$ 10,272
Due after one year through five years - amortized cost	10,456
Due after five years through ten years - amortized cost	443
Due after ten years - amortized cost	92
Amortized cost of fixed maturity securities	21,485	$ 15,964
Due in one year or less - fair value	10,250
Due after one year through five years - fair value	10,370
Due after five years through ten years - fair value	734
Due after ten years - fair value	112
Fair value of fixed maturity securities	21,718	$ 16,434
Mortgage-backed securities [Member]
Summary of Investment Holdings [Line Items]
Amortized cost of mortgage-backed securities	222
Fair value of mortgage-backed securities	$ 252

Investments in equity securit_3

Investments in equity securities (Detail) - USD ($) $ in Millions	Mar. 31, 2022		Dec. 31, 2021
Summary of Investment Holdings [Line Items]
Cost Basis	$ 145,536		$ 104,605
Net Unrealized Gains	245,002		246,114
Fair Value	390,538	[1]	350,719	[2]
Banks, insurance and finance [Member]
Summary of Investment Holdings [Line Items]
Cost Basis	36,472		26,822
Net Unrealized Gains	61,657		62,236
Fair Value	98,129		89,058
Consumer products [Member]
Summary of Investment Holdings [Line Items]
Cost Basis	40,932		36,076
Net Unrealized Gains	153,536		154,945
Fair Value	194,468		191,021
Commercial, industrial and other [Member]
Summary of Investment Holdings [Line Items]
Cost Basis	68,132		41,707
Net Unrealized Gains	29,809		28,933
Fair Value	$ 97,941		$ 70,640
[1]	Approximately 66% of the aggregate fair value was concentrated in four companies (American Express Company – $28.4 billion; Apple Inc. – $159.1 billion; Bank of America Corporation – $42.6 billion and Chevron Corporation – $25.9 billion).
[2]	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).

Investments in equity securit_4

Investments in equity securities (Parenthetical) (Detail) $ in Millions	3 Months Ended		12 Months Ended
	Mar. 31, 2022USD ($)Company		Dec. 31, 2021USD ($)Company
Summary of Investment Holdings [Line Items]
Fair value of investments	$ 390,538	[1]	$ 350,719	[2]
American Express Company [Member]
Summary of Investment Holdings [Line Items]
Fair value of investments	28,400		24,800
Apple Inc. [Member]
Summary of Investment Holdings [Line Items]
Fair value of investments	159,100		161,200
Bank of America Corporation [Member]
Summary of Investment Holdings [Line Items]
Fair value of investments	42,600		46,000
Chevron Corporation [Member]
Summary of Investment Holdings [Line Items]
Fair value of investments	$ 25,900
Coca Cola Company [Member]
Summary of Investment Holdings [Line Items]
Fair value of investments			$ 23,700
Equity Securities [Member] | American Express Company, Apple Inc., Bank of America Corporation and Chevron Corporation [Member] | Investment Concentration [Member]
Summary of Investment Holdings [Line Items]
Concentration percentage	66.00%
Number of companies in concentration percentage | Company	4
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%
Number of companies in concentration percentage | Company			4
[1]	Approximately 66% of the aggregate fair value was concentrated in four companies (American Express Company – $28.4 billion; Apple Inc. – $159.1 billion; Bank of America Corporation – $42.6 billion and Chevron Corporation – $25.9 billion).
[2]	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).

Investments in equity securit_5

Investments in equity securities - Narrative (Detail) - Occidental Corporation [Member] - Investment Commitment [Member] $ / shares in Units, $ in Billions	3 Months Ended
	Mar. 31, 2022USD ($)$ / sharesshares
Summary of Investment Holdings [Line Items]
Number of common shares that can be purchased | shares	83,860,000
Exercise price for warrants, per share | $ / shares	$ 59.62
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%

Equity method investments - Nar

Equity method investments - Narrative (Detail)	3 Months Ended
	Mar. 31, 2022USD ($)StoreLocation	Mar. 31, 2021USD ($)	Dec. 31, 2021USD ($)
Schedule Of Equity Method Investments [Line Items]
Equity method earnings	$ 376,000,000	$ 251,000,000
Pilot Travel Centers LLC [Member]
Schedule Of Equity Method Investments [Line Items]
Number of retail | Store	800
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	$ 206,000,000	150,000,000
Common stock dividends received	130,000,000	130,000,000
Equity method investments, fair value	12,800,000,000		$ 11,700,000,000
Equity method investments, carrying value	$ 13,200,000,000		13,100,000,000
Difference between carrying value and fair value percentage	3.00%
Berkadia Commercial Mortgage LLC, Pilot Travel Centers LLC, Electric Transmission Texas, LLC and Iroquois Gas Transmission System LP [Member]
Schedule Of Equity Method Investments [Line Items]
Equity method earnings	$ 170,000,000	101,000,000
Equity method investments, carrying value	4,400,000,000		$ 4,300,000,000
Equity method investment aggregate distributions	$ 28,000,000	$ 896,000,000
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	3 Months Ended
	Mar. 31, 2022	Mar. 26, 2022	Mar. 31, 2021	Mar. 27, 2021	Dec. 31, 2021	Dec. 25, 2021
Schedule Of Equity Method Investments [Line Items]
Assets	$ 969,506				$ 958,784
Sales	$ 70,810		$ 64,599
The Kraft Heinz Company [Member]
Schedule Of Equity Method Investments [Line Items]
Assets		$ 93,864				$ 93,394
Liabilities		44,020				$ 43,942
Sales		6,045		$ 6,394
Net earnings attributable to Kraft Heinz common shareholders		$ 776		$ 563

Investment and derivative con_3

Investment and derivative contract gains/losses (Detail) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Investments Debt And Equity Securities [Abstract]
Equity securities - Change in unrealized investment gains (losses) during the period on securities held at the end of the period	$ (1,775)	$ 4,630
Equity securities - Investment gains (losses) on securities sold during the period	89	430
Equity securities - Investment gains (losses), total	(1,686)	5,060
Fixed maturity securities - Gross realized gains	6	20
Fixed maturity securities - Gross realized losses	(49)	(1)
Other	(6)	132
Investment gains (losses)	(1,735)	5,211
Derivative contract gains (losses)	(243)	489
Investment and derivative contract gains (losses)	$ (1,978)	$ 5,700

Investment and derivative con_4

Investment and derivative contract gains/losses - Narrative (Detail) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Investments Debt And Equity Securities [Abstract]
Sales of equity securities	$ 9,724	$ 6,451
Taxable gains (losses) on sales of equity securities	(739)	$ 1,800
Aggregate fair value of liability	121
Aggregate Notional value	$ 2,600

Loans and finance receivables_2

Loans and finance receivables (Detail) - USD ($) $ in Millions	Mar. 31, 2022	Dec. 31, 2021	Mar. 31, 2021	Dec. 31, 2020
Receivables [Abstract]
Loans and finance receivables before allowances and discounts	$ 22,596	$ 22,065
Allowances for credit losses	(781)	(765)	$ (725)	$ (712)
Unamortized acquisition discounts and points	(550)	(549)
Loans and finance receivables	$ 21,265	$ 20,751

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	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Allowance For Credit Loss [Abstract]
Balance at beginning of year	$ 765	$ 712
Provision for credit losses	22	27
Charge-offs, net of recoveries	(6)	(14)
Balance at March 31	$ 781	$ 725

Loans and finance receivables_3

Loans and finance receivables - Narrative (Detail) - USD ($)	3 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Accounts, Notes, Loans and Financing Receivable [Line Items]
Aggregated loan balance	$ 22,596,000,000	$ 22,065,000,000
Seritage Growth Properties and Lee Enterprises, Inc. [Member] | Term Loan [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Aggregated loan balance	1,900,000,000	$ 1,900,000,000
Seritage Growth Properties [Member] | Term Loan [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Term loan facility	$ 2,000,000,000
Loan expiration date	Jul. 31, 2023
Extended loan maturity date	Jul. 31, 2025
Maximum principal loan balance to extend loan maturity period	$ 800,000,000
Lee Enterprises, Inc. [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loan agreements maturity year	2045
Manufactured Housing Loan Balances [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Percent of manufactured housing loan balances evaluated collectively for impairment	99.00%
Percent of loan balances considered to be current as to payment status	98.00%
Aggregated loan balance	$ 20,694,000,000

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	Mar. 31, 2022	Dec. 31, 2021
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and financing receivables by origination year, Total	$ 22,596	$ 22,065
Manufactured Housing Loan Balances [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and financing receivables by origination year, 2022	2,040
Loans and financing receivables by origination year, 2021	3,921
Loans and financing receivables by origination year, 2020	3,073
Loans and financing receivables by origination year, 2019	2,177
Loans and financing receivables by origination year, 2018	1,648
Loans and financing receivables by origination year, Prior	7,835
Loans and financing receivables by origination year, Total	20,694
Performing [Member] | Manufactured Housing Loan Balances [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and financing receivables by origination year, 2022	2,038
Loans and financing receivables by origination year, 2021	3,918
Loans and financing receivables by origination year, 2020	3,065
Loans and financing receivables by origination year, 2019	2,169
Loans and financing receivables by origination year, 2018	1,642
Loans and financing receivables by origination year, Prior	7,789
Loans and financing receivables by origination year, Total	20,621
Non-Performing [Member] | Manufactured Housing Loan Balances [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and financing receivables by origination year, 2022	2
Loans and financing receivables by origination year, 2021	3
Loans and financing receivables by origination year, 2020	8
Loans and financing receivables by origination year, 2019	8
Loans and financing receivables by origination year, 2018	6
Loans and financing receivables by origination year, Prior	46
Loans and financing receivables by origination year, Total	$ 73

Other receivables (Detail)

Other receivables (Detail) - USD ($) $ in Millions	Mar. 31, 2022	Dec. 31, 2021
Insurance and Other [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Insurance premiums receivable	$ 16,305	$ 15,050
Reinsurance recoverables	4,880	4,900
Trade receivables	14,333	12,971
Other	4,122	3,146
Allowances for credit losses	(677)	(679)
Other receivables	38,963	35,388
Railroad, Utilities and Energy [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Trade receivables	3,645	3,678
Other	596	650
Allowances for credit losses	(149)	(151)
Receivables	$ 4,092	$ 4,177

Other receivables - Narrative (

Other receivables - Narrative (Detail) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Receivables [Abstract]
Provisions for credit losses on receivables	$ 92	$ 18
Charge-offs, net of recoveries	$ 95	$ 28

Inventories (Detail)

Inventories (Detail) - USD ($) $ in Millions	Mar. 31, 2022	Dec. 31, 2021
Inventory Disclosure [Abstract]
Raw materials	$ 6,180	$ 5,743
Work in process and other	3,537	3,192
Finished manufactured goods	5,031	4,530
Goods acquired for resale	7,824	7,489
Total inventory	$ 22,572	$ 20,954

Property, plant and equipment (

Property, plant and equipment (Detail) - USD ($) $ in Millions	Mar. 31, 2022	Dec. 31, 2021
Insurance and Other [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 44,987	$ 44,773
Property, plant and equipment, accumulated depreciation	(24,280)	(23,939)
Total property, plant and equipment, net	20,707	20,834
Insurance and Other [Member] | Land, buildings and improvements [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	14,049	14,070
Insurance and Other [Member] | Machinery and equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	26,166	26,063
Insurance and Other [Member] | Furniture, fixtures and other [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	4,772	4,640
Railroad [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	82,267	80,692
Property, plant and equipment, accumulated depreciation	(16,535)	(14,978)
Total property, plant and equipment, net	65,732	65,714
Railroad [Member] | Land, track structure and other roadway [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	65,256	65,843
Railroad [Member] | Locomotives, freight cars and other equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	15,910	13,822
Railroad [Member] | Construction in progress [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	1,101	1,027
Utilities and Energy [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	126,677	125,537
Property, plant and equipment, accumulated depreciation	(36,394)	(35,721)
Total property, plant and equipment, net	90,283	89,816
Utilities and Energy [Member] | Utility generation, transmission and distribution systems [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	90,560	90,223
Utilities and Energy [Member] | Interstate natural gas pipeline assets [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	17,526	17,423
Utilities and Energy [Member] | Independent power plants and other assets [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	13,986	13,695
Utilities and Energy [Member] | Construction in progress [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	4,605	4,196
Railroad, Utilities and Energy [Member]
Property, Plant and Equipment [Line Items]
Total property, plant and equipment, net	$ 156,015	$ 155,530

Property, plant and equipment -

Property, plant and equipment - Depreciation expense (Detail) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Property, Plant and Equipment [Line Items]
Depreciation expense	$ 2,106	$ 2,072
Insurance and Other [Member]
Property, Plant and Equipment [Line Items]
Depreciation expense	564	576
Railroad, Utilities and Energy [Member]
Property, Plant and Equipment [Line Items]
Depreciation expense	$ 1,542	$ 1,496

Equipment held for lease (Detai

Equipment held for lease (Detail) - USD ($) $ in Millions	Mar. 31, 2022	Dec. 31, 2021
Property Subject to or Available for Operating Lease [Line Items]
Equipment held for lease, gross	$ 24,167	$ 23,735
Equipment held for lease, accumulated depreciation	(9,129)	(8,817)
Equipment held for lease, net	15,038	14,918
Railcars [Member]
Property Subject to or Available for Operating Lease [Line Items]
Equipment held for lease, gross	9,532	9,448
Aircraft [Member]
Property Subject to or Available for Operating Lease [Line Items]
Equipment held for lease, gross	9,439	9,234
Other [Member]
Property Subject to or Available for Operating Lease [Line Items]
Equipment held for lease, gross	$ 5,196	$ 5,053

Equipment held for lease - Narr

Equipment held for lease - Narrative (Detail) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Leases [Abstract]
Depreciation expense for equipment held for lease	$ 294	$ 282

Equipment held for lease - Summ

Equipment held for lease - Summary of fixed and variable operating lease revenues (Detail) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Operating Leases Lease Income [Abstract]
Fixed lease revenue	$ 1,188	$ 1,062
Variable lease revenue	484	262
Total	$ 1,672	$ 1,324

Goodwill and other intangible_3

Goodwill and other intangible assets - Goodwill (Detail) - USD ($) $ in Millions		3 Months Ended		12 Months Ended
		Mar. 31, 2022		Dec. 31, 2021
Goodwill And Intangible Assets Disclosure [Abstract]
Balance at beginning of year		$ 73,875	[1]	$ 73,734
Business acquisitions		5		353
Other, including foreign currency translation		(58)		(212)
Balance at end of period	[1]	$ 73,822		$ 73,875
[1]	Net of accumulated goodwill impairments of $11.0 billion as of March 31, 2022 and December 31, 2021.

Goodwill and other intangible_4

Goodwill and other intangible assets - Goodwill (Parenthetical) (Detail) - USD ($) $ in Billions	Mar. 31, 2022	Dec. 31, 2021
Goodwill And Intangible Assets Disclosure [Abstract]
Accumulated goodwill impairments	$ 11	$ 11

Goodwill and other intangible_5

Goodwill and other intangible assets - Intangible assets (Detail) - USD ($) $ in Millions	Mar. 31, 2022	Dec. 31, 2021
Insurance and Other [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	$ 40,638	$ 40,664
Accumulated amortization	12,427	12,178
Net carrying value	28,211	28,486
Railroad, Utilities and Energy [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	1,693	1,693
Accumulated amortization	561	542
Net carrying value	1,132	1,151
Trademarks and trade names [Member] | Insurance and Other [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	5,171	5,176
Accumulated amortization	807	802
Net carrying value	4,364	4,374
Customer relationships [Member] | Insurance and Other [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	27,323	27,335
Accumulated amortization	6,616	6,450
Net carrying value	20,707	20,885
Customer relationships [Member] | Railroad, Utilities and Energy [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	678	678
Accumulated amortization	404	396
Net carrying value	274	282
Other intangible assets [Member] | Insurance and Other [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	3,326	3,390
Accumulated amortization	1,457	1,442
Net carrying value	1,869	1,948
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	1,015
Accumulated amortization	157	146
Net carrying value	858	869
Patents and technology [Member] | Insurance and Other [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross carrying amount	4,818	4,763
Accumulated amortization	3,547	3,484
Net carrying value	$ 1,271	$ 1,279

Goodwill and other intangible_6

Goodwill and other intangible assets - Intangible assets - Narrative (Detail) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021
Goodwill And Intangible Assets Disclosure [Abstract]
Intangible asset amortization expense	$ 303	$ 319
Intangible assets with indefinite lives, excluding goodwill	$ 18,500		$ 18,500

Unpaid losses and loss adjust_3

Unpaid losses and loss adjustment expenses - Reconciliation of changes in claim liabilities (Detail) - Property and Casualty Insurance and Reinsurance, Excluding Retroactive Reinsurance [Member] - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Liability for Claims and Claims Adjustment Expense [Line Items]
Gross liabilities at beginning of year	$ 86,664	$ 79,854
Reinsurance recoverable on unpaid losses at beginning of year	(2,960)	(2,912)
Net liabilities at beginning of year	83,704	76,942
Incurred losses and loss adjustment expenses, current accident year	13,375	11,363
Incurred losses and loss adjustment expenses, prior accident years	(251)	(646)
Total incurred losses and loss adjustment expenses	13,124	10,717
Paid losses and loss adjustment expenses, current accident year	(3,908)	(3,214)
Paid losses and loss adjustment expenses, prior accident years	(8,091)	(6,454)
Total paid losses and loss adjustment expenses	(11,999)	(9,668)
Foreign currency effect	(106)	(94)
Net liabilities at end of period	84,723	77,897
Reinsurance recoverable on unpaid losses at end of period	2,944	3,064
Gross liabilities at end of period	$ 87,667	$ 80,961

Unpaid losses and loss adjust_4

Unpaid losses and loss adjustment expenses - Narrative (Detail) - Property and Casualty Insurance and Reinsurance, Excluding Retroactive Reinsurance [Member] - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Liability for Claims and Claims Adjustment Expense [Line Items]
Incurred losses and loss adjustment expenses, prior accident years	$ (251)	$ (646)
Prior years' losses incurred as a percentage of net liabilities	0.30%	0.80%
Primary Insurance [Member]
Liability for Claims and Claims Adjustment Expense [Line Items]
Incurred losses and loss adjustment expenses, prior accident years	$ (114)	$ (699)
Property and Casualty Reinsurance [Member]
Liability for Claims and Claims Adjustment Expense [Line Items]
Incurred losses and loss adjustment expenses, prior accident years	$ (137)	$ 53

Retroactive reinsurance contr_3

Retroactive reinsurance contracts - Reconciliation of changes in claim liabilities and deferred charges (Detail) - Retroactive Reinsurance [Member] - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Liability for Claims and Claims Adjustment Expense [Line Items]
Incurred losses and loss adjustment expenses, prior years' contracts	$ 208	$ 247
Total incurred losses and loss adjustment expenses	208	247
Unpaid Losses and Loss Adjustment Expenses [Member]
Liability for Claims and Claims Adjustment Expense [Line Items]
Unpaid losses and loss adjustment expenses, beginning of year	38,256	40,966
Incurred losses and loss adjustment expenses, prior years' contracts	(7)	(5)
Total incurred losses and loss adjustment expenses	(7)	(5)
Paid losses and loss adjustment expenses	(547)	(276)
Unpaid losses and loss adjustment expenses, end of year	37,702	40,685
Deferred Charges Reinsurance Assumed [Member]
Liability for Claims and Claims Adjustment Expense [Line Items]
Deferred charges reinsurance assumed, beginning of year	(10,639)	(12,441)
Incurred losses and loss adjustment expenses, prior years' contracts	215	252
Total incurred losses and loss adjustment expenses	215	252
Deferred charges reinsurance assumed, end of year	$ (10,424)	$ (12,189)

Retroactive reinsurance contr_4

Retroactive reinsurance contracts - Narrative (Detail) - Retroactive Reinsurance [Member] - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021
Effects Of Reinsurance [Line Items]
Incurred losses and loss adjustment expenses, prior accident years	$ 208	$ 247
NICO [Member] | AIG [Member]
Effects Of Reinsurance [Line Items]
Unpaid losses and loss adjustment expenses under retroactive reinsurance contracts	15,400		$ 15,800
Deferred charges - retroactive reinsurance	$ 4,340		$ 4,450

Notes payable and other borro_3

Notes payable and other borrowings (Detail) € in Millions, £ in Millions, $ in Millions, ¥ in Billions	3 Months Ended
	Mar. 31, 2022USD ($)	Mar. 31, 2022JPY (¥)	Mar. 31, 2022EUR (€)	Mar. 31, 2022GBP (£)	Dec. 31, 2021USD ($)
Debt Instrument [Line Items]
Notes payable and other borrowings		¥ 914	€ 8,150	£ 1,750
Insurance and Other [Member]
Debt Instrument [Line Items]
Notes payable and other borrowings	$ 44,890				$ 39,272
Insurance and Other [Member] | Berkshire Hathaway Inc. (Parent) [Member] | U.S. Dollar Denominated [Member]
Debt Instrument [Line Items]
Notes payable and other borrowings	$ 6,222				6,820
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	2023
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	$ 7,586				7,792
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	$ 7,479				6,797
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	$ 4,426				4,438
Short-term debt	$ 306				342
Weighted average interest rate, percentage	4.10%	4.10%	4.10%	4.10%
Short-term borrowings, weighted average interest rate	3.20%	3.20%	3.20%	3.20%
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	$ 15,235				10,758
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	2052
Insurance and Other [Member] | Subsidiaries [Member] | Euro Denominated [Member] | Berkshire Hathaway Finance Corporation [Member]
Debt Instrument [Line Items]
Notes payable and other borrowings	$ 1,378
Weighted average interest rate, percentage	1.80%	1.80%	1.80%	1.80%
Insurance and Other [Member] | Subsidiaries [Member] | Euro Denominated [Member] | Berkshire Hathaway Finance Corporation [Member] | Minimum [Member]
Debt Instrument [Line Items]
Debt maturity year	2030
Insurance and Other [Member] | Subsidiaries [Member] | Euro Denominated [Member] | Berkshire Hathaway Finance Corporation [Member] | Maximum [Member]
Debt Instrument [Line Items]
Debt maturity year	2034
Insurance and Other [Member] | Subsidiaries [Member] | Great Britain Pound Denominated [Member] | Berkshire Hathaway Finance Corporation [Member]
Debt Instrument [Line Items]
Notes payable and other borrowings	$ 2,258				2,325
Weighted average interest rate, percentage	2.50%	2.50%	2.50%	2.50%
Insurance and Other [Member] | Subsidiaries [Member] | Great Britain Pound Denominated [Member] | Berkshire Hathaway Finance Corporation [Member] | Minimum [Member]
Debt Instrument [Line Items]
Debt maturity year	2039
Insurance and Other [Member] | Subsidiaries [Member] | Great Britain Pound Denominated [Member] | Berkshire Hathaway Finance Corporation [Member] | Maximum [Member]
Debt Instrument [Line Items]
Debt maturity year	2059
Railroad, Utilities and Energy [Member]
Debt Instrument [Line Items]
Notes payable and other borrowings	$ 74,771				74,990
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				13,003
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	$ 36,901				36,759
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	$ 1,849				2,009
Short-term borrowings, weighted average interest rate	1.60%	1.60%	1.60%	1.60%
Railroad, Utilities and Energy [Member] | Subsidiaries [Member] | Burlington Northern Santa Fe ("BNSF") and subsidiaries [Member]
Debt Instrument [Line Items]
Notes payable and other borrowings	$ 23,018				$ 23,219
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				3 Months Ended
	Apr. 30, 2022USD ($)	Apr. 30, 2022GBP (£)	Jan. 31, 2022USD ($)	Jan. 31, 2022JPY (¥)	Mar. 31, 2022USD ($)	Mar. 31, 2022EUR (€)	Mar. 31, 2021USD ($)	Mar. 31, 2022JPY (¥)	Mar. 31, 2022EUR (€)	Mar. 31, 2022GBP (£)	Dec. 31, 2021USD ($)
Debt Instrument [Line Items]
Notes payable and other borrowings								¥ 914	€ 8,150	£ 1,750
Senior Notes [Member] | Debt Due 2027 To 2052 [Member] | Berkshire Hathaway Inc. (Parent) [Member]
Debt Instrument [Line Items]
Principal amount of debt issued			$ 1,100	¥ 128.5
Weighted average interest rate, percentage			0.50%	0.50%
Minimum [Member] | Senior Notes [Member] | Debt Due 2027 To 2052 [Member] | Berkshire Hathaway Inc. (Parent) [Member]
Debt Instrument [Line Items]
Debt maturity year			2027	2027
Maximum [Member] | Senior Notes [Member] | Debt Due 2027 To 2052 [Member] | Berkshire Hathaway Inc. (Parent) [Member]
Debt Instrument [Line Items]
Debt maturity year			2052	2052
Insurance and Other [Member]
Debt Instrument [Line Items]
Notes payable and other borrowings					$ 44,890						$ 39,272
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] | Subsidiaries [Member]
Debt Instrument [Line Items]
Weighted average interest rate, percentage					4.10%			4.10%	4.10%	4.10%
Insurance and Other [Member] | Senior Notes [Member] | Berkshire Hathaway Inc. (Parent) [Member]
Debt Instrument [Line Items]
Repayments of borrowings			$ 600
Gains (loss) attributable to changes in foreign currency exchange rates					$ 716		$ 720
Insurance and Other [Member] | Senior Notes [Member] | Debt Due 2027 To 2052 [Member] | Subsidiaries [Member] | Berkshire Hathaway Finance Corporation [Member]
Debt Instrument [Line Items]
Principal amount of debt issued					$ 4,500
Weighted average interest rate, percentage					3.40%			3.40%	3.40%	3.40%
Insurance and Other [Member] | Senior Notes [Member] | Debt Due 2030 To 2034 [Member] | Subsidiaries [Member] | Berkshire Hathaway Finance Corporation [Member]
Debt Instrument [Line Items]
Principal amount of debt issued					$ 1,400	€ 1,250
Weighted average interest rate, percentage					1.80%			1.80%	1.80%	1.80%
Insurance and Other [Member] | Minimum [Member] | Subsidiaries [Member]
Debt Instrument [Line Items]
Debt maturity year					2022	2022
Insurance and Other [Member] | Minimum [Member] | Senior Notes [Member] | Debt Due 2027 To 2052 [Member] | Subsidiaries [Member] | Berkshire Hathaway Finance Corporation [Member]
Debt Instrument [Line Items]
Debt maturity year					2027	2027
Insurance and Other [Member] | Minimum [Member] | Senior Notes [Member] | Debt Due 2030 To 2034 [Member] | Subsidiaries [Member] | Berkshire Hathaway Finance Corporation [Member]
Debt Instrument [Line Items]
Debt maturity year					2030	2030
Insurance and Other [Member] | Maximum [Member] | Subsidiaries [Member]
Debt Instrument [Line Items]
Debt maturity year					2045	2045
Insurance and Other [Member] | Maximum [Member] | Senior Notes [Member] | Debt Due 2027 To 2052 [Member] | Subsidiaries [Member] | Berkshire Hathaway Finance Corporation [Member]
Debt Instrument [Line Items]
Debt maturity year					2052	2052
Insurance and Other [Member] | Maximum [Member] | Senior Notes [Member] | Debt Due 2030 To 2034 [Member] | Subsidiaries [Member] | Berkshire Hathaway Finance Corporation [Member]
Debt Instrument [Line Items]
Debt maturity year					2034	2034
Railroad, Utilities and Energy [Member]
Debt Instrument [Line Items]
Notes payable and other borrowings					$ 74,771						$ 74,990
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%
Railroad, Utilities and Energy [Member] | 4.6% Senior Notes Due [Member] | Berkshire Hathaway Energy [Member] | Subsequent Event [Member]
Debt Instrument [Line Items]
Principal amount of debt issued	$ 1,000
Debt maturity year	2053	2053
Debt instrument, interest rate, stated percentage	4.60%	4.60%
Railroad, Utilities and Energy [Member] | 3.25% Senior Notes Due [Member] | Subsidiaries [Member] | Berkshire Hathaway Energy [Member] | Subsequent Event [Member]
Debt Instrument [Line Items]
Principal amount of debt issued | £		£ 350
Debt maturity year	2052	2052
Debt instrument, interest rate, stated percentage	3.25%	3.25%
Railroad, Utilities and Energy [Member] | Minimum [Member] | Subsidiaries [Member] | Berkshire Hathaway Energy [Member]
Debt Instrument [Line Items]
Debt maturity year					2023	2023
Railroad, Utilities and Energy [Member] | Maximum [Member] | Subsidiaries [Member] | Berkshire Hathaway Energy [Member]
Debt Instrument [Line Items]
Debt maturity year					2051	2051

Notes payable and other borro_5

Notes payable and other borrowings - Credit agreements - Narrative (Detail) - Line of Credit and Commercial Paper Facilities [Member] - Subsidiaries [Member] $ in Billions	Mar. 31, 2022USD ($)
Line of Credit Facility [Line Items]
Unused lines of credit available	$ 10.4
Berkshire Hathaway Energy and Subsidiaries [Member]
Line of Credit Facility [Line Items]
Unused lines of credit available	$ 8.8

Fair value measurements - Finan

Fair value measurements - Financial assets and liabilities (Detail) - USD ($) $ in Millions		Mar. 31, 2022		Dec. 31, 2021
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities		$ 21,718		$ 16,434
Investments in equity securities		390,538	[1]	350,719	[2]
Derivative contract liabilities		121
Insurance and Other [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities		21,718		16,434
Investments in equity securities		390,538		350,719
The Kraft Heinz Company [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity method investments, fair value		12,800		11,700
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		8,708		3,303
Foreign governments [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities		11,080		10,994
Corporate bonds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities		1,590		1,774
Other [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in fixed maturity securities		340		363
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		378,190		339,225
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		12,819		11,683
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		8,669		3,261
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		10,543		10,286
Fair Value, Measurements, Recurring [Member] | Quoted Prices (Level 1) [Member] | Other Assets [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative contract assets	[3]	24		6
Fair Value, Measurements, Recurring [Member] | Quoted Prices (Level 1) [Member] | Other Liabilities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative contract liabilities	[3]	1		2
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		7		8
Loans and finance receivables		2,135		2,178
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		45,101		42,292
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		79,234		87,065
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		39		42
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		537		708
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		1,590		1,774
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		340		363
Fair Value, Measurements, Recurring [Member] | Significant Other Observable Inputs (Level 2) [Member] | Other Assets [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative contract assets	[3]	528		230
Fair Value, Measurements, Recurring [Member] | Significant Other Observable Inputs (Level 2) [Member] | Other Liabilities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative contract liabilities	[3]	143		150
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		12,341		11,486
Loans and finance receivables		20,449		19,996
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		44		47
Fair Value, Measurements, Recurring [Member] | Significant Unobservable Inputs (Level 3) [Member] | Other Assets [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative contract assets	[3]	84		93
Fair Value, Measurements, Recurring [Member] | Significant Unobservable Inputs (Level 3) [Member] | Other Liabilities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative contract liabilities	[3]	310		224
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		390,538		350,719
Loans and finance receivables		21,265		20,751
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		44,890		39,272
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		74,771		74,990
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		13,191		13,112
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		8,708		3,303
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		11,080		10,994
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		1,590		1,774
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		340		363
Fair Value, Measurements, Recurring [Member] | Carrying Value [Member] | Other Assets [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative contract assets	[3]	636		329
Fair Value, Measurements, Recurring [Member] | Carrying Value [Member] | Other Liabilities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative contract liabilities	[3]	454		376
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		390,538		350,719
Loans and finance receivables		22,584		22,174
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		45,145		42,339
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		79,234		87,065
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		12,819		11,683
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		8,708		3,303
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		11,080		10,994
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		1,590		1,774
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		340		363
Fair Value, Measurements, Recurring [Member] | Fair Value [Member] | Other Assets [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative contract assets	[3]	636		329
Fair Value, Measurements, Recurring [Member] | Fair Value [Member] | Other Liabilities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative contract liabilities	[3]	$ 454		$ 376
[1]	Approximately 66% of the aggregate fair value was concentrated in four companies (American Express Company – $28.4 billion; Apple Inc. – $159.1 billion; Bank of America Corporation – $42.6 billion and Chevron Corporation – $25.9 billion).
[2]	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).
[3]	Assets are included in other assets and liabilities are included in accounts payable, accruals and other liabilities.

Fair value measurements - Signi

Fair value measurements - Significant unobservable inputs (Detail) - Significant Unobservable Inputs (Level 3) [Member] - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
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)
Derivative contract liabilities - Gains included in earnings		489
Derivative contract liabilities - Acquisitions, dispositions and settlements		(1)
Derivative contract liabilities - Ending Balance		(577)
Equity Securities [Member]
Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Beginning Balance	$ 11,480	8,978
Gains included in earnings	855	823
Acquisitions, dispositions and settlements		600
Ending Balance	$ 12,335	$ 10,401

Fair value measurements - Other

Fair value measurements - Other information (Detail) $ in Millions	3 Months Ended
	Mar. 31, 2022USD ($)		Dec. 31, 2021USD ($)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Investments in equity securities	$ 390,538	[1]	$ 350,719	[2]
Significant Unobservable Inputs (Level 3) [Member] | Fair Value, Measurements, Recurring [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Investments in equity securities	12,341		$ 11,486
Significant Unobservable Inputs (Level 3) [Member] | Preferred Stock [Member] | Fair Value, Measurements, Recurring [Member] | Discounted Cash Flow [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Investments in equity securities	10,497
Significant Unobservable Inputs (Level 3) [Member] | Common Stock Warrants [Member] | Fair Value, Measurements, Recurring [Member] | Warrant Pricing Model [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Investments in equity securities	$ 1,838
Significant Unobservable Inputs (Level 3) [Member] | Measurement Input, Expected Term | Weighted Average [Member] | Preferred Stock [Member] | Fair Value, Measurements, Recurring [Member] | Discounted Cash Flow [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Unobservable inputs, term	7 years
Significant Unobservable Inputs (Level 3) [Member] | Measurement Input, Expected Term | Weighted Average [Member] | Common Stock Warrants [Member] | Fair Value, Measurements, Recurring [Member] | Warrant Pricing Model [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Unobservable inputs, term	7 years
Significant Unobservable Inputs (Level 3) [Member] | Discount for Transferability Restrictions and Subordination [Member] | Weighted Average [Member] | Preferred Stock [Member] | Fair Value, Measurements, Recurring [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Unobservable inputs	0.0372
Significant Unobservable Inputs (Level 3) [Member] | Measurement Input, Option Volatility | Weighted Average [Member] | Common Stock Warrants [Member] | Fair Value, Measurements, Recurring [Member] | Warrant Pricing Model [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Unobservable inputs	0.38
[1]	Approximately 66% of the aggregate fair value was concentrated in four companies (American Express Company – $28.4 billion; Apple Inc. – $159.1 billion; Bank of America Corporation – $42.6 billion and Chevron Corporation – $25.9 billion).
[2]	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).

Common stock - Narrative (Detai

Common stock - Narrative (Detail)	3 Months Ended
	Mar. 31, 2022USD ($)Voteshares	Dec. 31, 2021shares
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 permits Berkshire to repurchase its Class A and Class B shares any time that Warren Buffett, Berkshire’s Chairman of the Board and Chief Executive Officer, and Charlie Munger, Vice Chairman of the Board, believe that the repurchase price is below Berkshire’s intrinsic value, conservatively determined.
Minimum cash, cash equivalents and U.S. Treasury Bills threshold after repurchase of common stock shares, amount | $	$ 30,000,000,000
Class A [Member]
Class of Stock [Line Items]
Number of votes entitled per share, number | Vote	1
Shares outstanding	613,960	617,113
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	1,285,371,832	1,290,474,503
Equivalent Class A [Member]
Class of Stock [Line Items]
Shares outstanding	1,470,875	1,477,429

Common stock (Detail)

Common stock (Detail)	3 Months Ended
	Mar. 31, 2022shares
Class A [Member]
Class of Stock [Line Items]
Shares issued, beginning balance	665,901
Treasury shares, beginning balance	(48,788)
Shares outstanding, beginning balance	617,113
Conversions of Class A common stock to Class B common stock	(1,148)
Conversions of Class A to Class B common stock, Outstanding	(1,148)
Treasury stock acquired	(2,005)
Shares issued, ending balance	664,753
Treasury shares, ending balance	(50,793)
Shares outstanding, ending balance	613,960
Class B [Member]
Class of Stock [Line Items]
Shares issued, beginning balance	1,488,292,852
Treasury shares, beginning balance	(197,818,349)
Shares outstanding, beginning balance	1,290,474,503
Conversions of Class A common stock to Class B common stock	1,722,000
Conversions of Class A to Class B common stock, Outstanding	1,722,000
Treasury stock acquired	(6,824,671)
Shares issued, ending balance	1,490,014,852
Treasury shares, ending balance	(204,643,020)
Shares outstanding, ending balance	1,285,371,832

Common stock (Parenthetical) (D

Common stock (Parenthetical) (Detail)	Mar. 31, 2022$ / sharesshares
Class A [Member]
Class of Stock [Line Items]
Common Stock, par value per share | $ / shares	$ 5
Common Stock, shares authorized | shares	1,650,000
Class B [Member]
Class of Stock [Line Items]
Common Stock, par value per share | $ / shares	$ 0.0033
Common Stock, shares authorized | shares	3,225,000,000

Income taxes - Narrative (Detai

Income taxes - Narrative (Detail)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Income Tax Disclosure [Abstract]
Effective income tax rate	18.00%	18.50%

Accumulated other comprehensi_3

Accumulated other comprehensive income (Detail) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	$ 506,199
Other comprehensive income, net	(401)	$ (327)
Ending Balance	508,141
Unrealized appreciation of fixed maturity securities, net [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	369	536
Other comprehensive income, net	(186)	(67)
Ending Balance	183	469
Foreign currency translation [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	(4,092)	(3,082)
Other comprehensive income, net	(315)	(297)
Ending Balance	(4,407)	(3,379)
Defined benefit pension plans [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	(347)	(1,645)
Other comprehensive income, net	20	40
Ending Balance	(327)	(1,605)
Other AOCI transactions [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	43	(52)
Other comprehensive income, net	80	(3)
Ending Balance	123	(55)
Accumulated other comprehensive income [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	(4,027)	(4,243)
Ending Balance	$ (4,428)	$ (4,570)

Supplemental cash flow inform_3

Supplemental cash flow information (Detail) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Supplemental Cash Flow Information [Line Items]
Cash paid during the period for income taxes	$ 336	$ 256
Insurance and Other [Member]
Supplemental Cash Flow Information [Line Items]
Cash paid during the period for interest	365	400
Railroad, Utilities and Energy [Member]
Supplemental Cash Flow Information [Line Items]
Cash paid during the period for interest	$ 708	$ 740

Contingencies and Commitments -

Contingencies and Commitments - Narrative (Detail) - Alleghany Corporation [Member] $ in Billions	Mar. 21, 2022USD ($)
Business Acquisition [Line Items]
Acquisition of outstanding shares, value	$ 11.6
Business acquisition, agreement date	Mar. 21, 2022

Revenue from contracts with cus

Revenue from contracts with customers disaggregated by reportable segment and source of revenue (Detail) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	$ 49,426	$ 44,623
Other revenues	21,384	19,976
Total revenues	70,810	64,599
Industrial and Commercial Products [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	5,981	5,413
Building Products [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	5,419	4,399
Consumer Products [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	5,093	4,163
Grocery and Convenience Store Distribution [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	7,706	7,442
Food and Beverage Distribution [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	4,562	4,004
Auto Sales [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	2,527	2,312
Other Retail and Wholesale Distribution [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	4,897	4,359
Service [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	8,527	7,819
Electricity and Natural Gas [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	4,714	4,712
Manufacturing Businesses [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	17,430	14,957
Other revenues	955	923
Total revenues	18,385	15,880
Manufacturing Businesses [Member] | Industrial and Commercial Products [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	5,932	5,363
Manufacturing Businesses [Member] | Building Products [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	5,419	4,399
Manufacturing Businesses [Member] | Consumer Products [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	5,093	4,163
Manufacturing Businesses [Member] | Other Retail and Wholesale Distribution [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	722	703
Manufacturing Businesses [Member] | Service [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	264	329
McLane [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	12,482	11,597
Other revenues	32	25
Total revenues	12,514	11,622
McLane [Member] | Grocery and Convenience Store Distribution [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	7,706	7,442
McLane [Member] | Food and Beverage Distribution [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	4,562	4,004
McLane [Member] | Service [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	214	151
Service and Retailing [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	7,757	6,952
Other revenues	1,334	991
Total revenues	9,091	7,943
Service and Retailing [Member] | Industrial and Commercial Products [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	49	50
Service and Retailing [Member] | Auto Sales [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	2,527	2,312
Service and Retailing [Member] | Other Retail and Wholesale Distribution [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	4,175	3,656
Service and Retailing [Member] | Service [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	1,006	934
BNSF [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	5,931	5,365
Other revenues	13	13
Total revenues	5,944	5,378
BNSF [Member] | Service [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	5,931	5,365
Berkshire Hathaway Energy [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	5,826	5,752
Other revenues	152	172
Total revenues	5,978	5,924
Berkshire Hathaway Energy [Member] | Service [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	1,112	1,040
Berkshire Hathaway Energy [Member] | Electricity and Natural Gas [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	4,714	4,712
Insurance, Corporate and Other [Member]
Disaggregation of Revenue [Line Items]
Other revenues	18,898	17,852
Total revenues	$ 18,898	$ 17,852

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	Mar. 31, 2022USD ($)
Electricity and Natural Gas [Member]
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Transaction price allocated to remaining performance obligations	$ 24,981
Electricity and Natural Gas [Member] | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2022-04-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Transaction price allocated to remaining performance obligations	$ 2,878
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]: 2023-04-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Transaction price allocated to remaining performance obligations	$ 22,103
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	$ 3,917
Other Sales and Service Contracts [Member] | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2022-04-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Transaction price allocated to remaining performance obligations	$ 1,494
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]: 2023-04-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Transaction price allocated to remaining performance obligations	$ 2,423
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	Mar. 31, 2022USD ($)
Electricity and Natural Gas [Member]
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Transaction price allocated to remaining performance obligations	$ 24,981
Other Sales and Service Contracts [Member]
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Transaction price allocated to remaining performance obligations	$ 3,917

Business segment data - Revenue

Business segment data - Revenues (Detail) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Segment Reporting Information [Line Items]
Total revenues	$ 70,810	$ 64,599
BNSF [Member]
Segment Reporting Information [Line Items]
Total revenues	5,944	5,378
Berkshire Hathaway Energy [Member]
Segment Reporting Information [Line Items]
Total revenues	5,978	5,924
Manufacturing Businesses [Member]
Segment Reporting Information [Line Items]
Total revenues	18,385	15,880
McLane [Member]
Segment Reporting Information [Line Items]
Total revenues	12,514	11,622
Service and Retailing [Member]
Segment Reporting Information [Line Items]
Total revenues	9,091	7,943
Operating Businesses [Member]
Segment Reporting Information [Line Items]
Total revenues	70,858	64,656
Operating Businesses [Member] | Insurance Group [Member]
Segment Reporting Information [Line Items]
Interest, dividend and other investment income	1,364	1,414
Total revenues	18,856	17,838
Operating Businesses [Member] | Insurance Group [Member] | GEICO [Member]
Segment Reporting Information [Line Items]
Premiums earned	9,554	8,923
Operating Businesses [Member] | Insurance Group [Member] | Berkshire Hathaway Reinsurance Group [Member]
Segment Reporting Information [Line Items]
Premiums earned	4,820	4,847
Operating Businesses [Member] | Insurance Group [Member] | Berkshire Hathaway Primary Group [Member]
Segment Reporting Information [Line Items]
Premiums earned	3,118	2,654
Operating Businesses [Member] | BNSF [Member]
Segment Reporting Information [Line Items]
Total revenues	5,968	5,401
Operating Businesses [Member] | Berkshire Hathaway Energy [Member]
Segment Reporting Information [Line Items]
Total revenues	5,983	5,924
Operating Businesses [Member] | Manufacturing Businesses [Member]
Segment Reporting Information [Line Items]
Total revenues	18,421	15,913
Operating Businesses [Member] | McLane [Member]
Segment Reporting Information [Line Items]
Total revenues	12,515	11,622
Operating Businesses [Member] | Service and Retailing [Member]
Segment Reporting Information [Line Items]
Total revenues	9,115	7,958
Corporate, Eliminations and Other [Member]
Segment Reporting Information [Line Items]
Total revenues	$ (48)	$ (57)

Business segment data - Earning

Business segment data - Earnings (loss) before income taxes (Detail) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Segment Reporting Information [Line Items]
Investment and derivative contract gains (losses)	$ (1,978)	$ 5,700
Equity method investments	376	251
Earnings (loss) before income taxes	6,812	14,528
Operating Businesses [Member]
Segment Reporting Information [Line Items]
Earnings (loss) before income taxes from operating businesses	7,957	8,197
Operating Businesses [Member] | Insurance Group [Member]
Segment Reporting Information [Line Items]
Earnings (loss) before income taxes from operating businesses	1,431	2,378
Operating Businesses [Member] | Insurance Group [Member] | Interest, Dividend and Other Investment Income [Member]
Segment Reporting Information [Line Items]
Earnings (loss) before income taxes from operating businesses	1,361	1,412
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	(178)	1,023
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	156	(263)
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	92	206
Operating Businesses [Member] | BNSF [Member]
Segment Reporting Information [Line Items]
Earnings (loss) before income taxes from operating businesses	1,809	1,659
Operating Businesses [Member] | Berkshire Hathaway Energy [Member]
Segment Reporting Information [Line Items]
Earnings (loss) before income taxes from operating businesses	676	683
Operating Businesses [Member] | Manufacturing Businesses [Member]
Segment Reporting Information [Line Items]
Earnings (loss) before income taxes from operating businesses	2,824	2,436
Operating Businesses [Member] | McLane [Member]
Segment Reporting Information [Line Items]
Earnings (loss) before income taxes from operating businesses	82	103
Operating Businesses [Member] | Service and Retailing [Member]
Segment Reporting Information [Line Items]
Earnings (loss) before income taxes from operating businesses	1,135	938
Segment Reconciling Items [Member]
Segment Reporting Information [Line Items]
Investment and derivative contract gains (losses)	(1,978)	5,700
Interest expense, not allocated to segments	(104)	(114)
Equity method investments	376	251
Corporate, Eliminations and Other [Member]
Segment Reporting Information [Line Items]
Earnings (loss) before income taxes from operating businesses	$ 561	$ 494