Accumulated other comprehensive income (Tables)

9 Months Ended

Sep. 30, 2019

Equity [Abstract]

Schedule of accumulated other comprehensive income

A summary of the net changes in after-tax accumulated other comprehensive income attributable to Berkshire Hathaway shareholders and amounts reclassified out of accumulated other comprehensive income for the nine months ending September 30, 2019 and 2018 follows (in millions).

	Unrealized appreciation of investments, net			Foreign currency translation			Defined benefit pension plans			Other			Accumulated other comprehensive income
First nine months of 2019:
Balance at December 31, 2018	$	370		$	(4,603	)	$	(816	)	$	34		$	(5,015	)
Other comprehensive income, net before reclassifications		95			(534	)		(18	)		(32	)		(489	)
Reclassifications into net earnings:
Reclassifications before income taxes		53			—			68			6			127
Applicable income taxes		(11	)		—			(17	)		(3	)		(31	)
Balance at September 30, 2019	$	507		$	(5,137	)	$	(783	)	$	5		$	(5,408	)
First nine months of 2018:
Balance at December 31, 2017	$	62,093		$	(3,114	)	$	(420	)	$	12		$	58,571
Reclassifications to retained earnings upon adoption of new accounting standards		(61,340	)		(65	)		36			(6	)		(61,375	)
Other comprehensive income, net before reclassifications		(142	)		(776	)		(33	)		(19	)		(970	)
Reclassifications into net earnings:
Reclassifications before income taxes		(299	)		—			101			10			(188	)
Applicable income taxes		63			—			(25	)		(3	)		35
Balance at September 30, 2018	$	375		$	(3,955	)	$	(341	)	$	(6	)	$	(3,927	)