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Consolidated Statements of Earnings - USD ($)
$ in Millions
3 Months Ended
Mar. 31, 2023
Mar. 31, 2022
Revenues:    
Leasing revenues $ 2,044 $ 1,672
Total revenues 85,393 70,843
Investment and derivative contract gains (losses) 34,758 (1,978)
Costs and expenses:    
Total costs and expenses 76,087 62,247
Earnings before income taxes and equity method earnings 44,064 6,618
Equity method earnings 688 339
Earnings before income taxes 44,752 6,957
Income tax expense 8,995 1,252
Net earnings 35,757 5,705
Earnings attributable to noncontrolling interests 253 125
Net earnings attributable to Berkshire Hathaway shareholders $ 35,504 $ 5,580
Equivalent Class A [Member]    
Earnings per share:    
Net earnings per average equivalent $ 24,377 $ 3,784
Average equivalent shares outstanding 1,456,438 1,474,703
Equivalent Class B [Member]    
Earnings per share:    
Net earnings per average equivalent [1] $ 16.25 $ 2.52
Average equivalent shares outstanding 2,184,657,109 2,212,054,009
Insurance and Other [Member]    
Revenues:    
Insurance premiums earned $ 19,796 $ 17,488
Sales and service revenues 38,388 37,862
Leasing revenues 2,044 1,672
Interest, dividend and other investment income 3,229 1,862
Total revenues 63,457 58,884
Costs and expenses:    
Insurance losses and loss adjustment expenses 14,221 13,332
Life, annuity and health insurance benefits 785 1,337
Insurance underwriting expenses 3,587 2,604
Cost of sales and services 30,319 29,785
Cost of leasing 1,477 1,232
Selling, general and administrative expenses 5,602 4,251
Interest expense 328 264
Total costs and expenses 56,319 52,805
Railroad, Utilities and Energy [Member]    
Revenues:    
Freight rail transportation revenues 6,001 5,944
Utility and energy operating revenues 14,917 4,818
Service revenues and other income 1,018 1,197
Total revenues 21,936 11,959
Costs and expenses:    
Freight rail transportation expenses 4,161 3,925
Utilities and energy cost of sales and other expenses 13,846 3,591
Other expenses 871 1,156
Interest expense 890 770
Total costs and expenses $ 19,768 $ 9,442
[1] Class B shares are economically equivalent to one-fifteen-hundredth of a Class A share. Accordingly, net earnings per average equivalent Class B share outstanding is equal to one-fifteen-hundredth of the equivalent Class A amount. See Note 19.