Significant business acquisitions (Tables)

3 Months Ended

Mar. 31, 2023

Business Acquisition [Line Items]

Summary of unaudited pro forma consolidated earnings

The following table sets forth certain unaudited pro forma consolidated earnings data for the three months ended March 31, 2022 as if the Alleghany and Pilot acquisitions were consummated on the same terms at the beginning of 2022 (in millions, except per share amounts).

	March 31, 2022
Revenues	$	87,548
Net earnings attributable to Berkshire Hathaway shareholders		5,666
Net earnings per equivalent Class A common share		3,842

Pilot Travel Centers L L C [Member]

Business Acquisition [Line Items]

Summary of preliminary values of identified assets acquired and liabilities assumed

The preliminary values of the Pilot identified assets acquired, liabilities assumed and redeemable noncontrolling interests are summarized as follows (in millions). Valuations of certain assets and liabilities, including property plant and equipment, other intangible assets and goodwill, as of the acquisition date have not been finalized at this time and are provisional.

	Pilot
Property, plant and equipment	$	8,136
Goodwill and other intangible assets		13,347
Other		6,934
Assets acquired	$	28,417
Notes payable	$	5,876
Other		4,789
Liabilities assumed		10,665
Noncontrolling interests, predominantly redeemable		3,370
Net assets	$	14,382

Alleghany Corporation [Member]

Business Acquisition [Line Items]

Summary of preliminary values of identified assets acquired and liabilities assumed

A summary of the preliminary values of the Alleghany identified assets acquired and liabilities assumed as of October 19, 2022 follows (in millions). Valuations of certain assets, such as intangible assets and goodwill, and certain liabilities as of the acquisition date have not been finalized at this time and are provisional.

	Alleghany
Cash, cash equivalents and U.S. Treasury Bills	$	3,762
Investments in fixed maturity and equity securities		15,982
Loans and other receivables		5,650
Goodwill and other intangible assets		6,559
Other		3,637
Assets acquired	$	35,590
Unpaid losses and loss adjustment expenses	$	15,080
Unearned premiums		3,536
Notes payable		2,169
Other		3,300
Liabilities assumed		24,085
Net assets	$	11,505