Accumulated other comprehensive income

6 Months Ended

Jun. 30, 2023

Equity [Abstract]

Accumulated other comprehensive income

Note 21. Accumulated other comprehensive income

A summary of the net changes in after-tax accumulated other comprehensive income attributable to Berkshire Hathaway shareholders for the six months ending June 30, 2023 and 2022 follows (in millions).

	Unrealized gains (losses) on investments			Foreign currency translation			Long-duration insurance contracts			Defined benefit pension plans			Other			Total
First six months of 2023
Beginning of year as previously reported	$	(187	)	$	(6,140	)	$	—		$	(552	)	$	288		$	(6,591	)
Adoption of ASU 2018-12		—			(2	)		1,541			—			—			1,539
Beginning balance as revised		(187	)		(6,142	)		1,541			(552	)		288			(5,052	)
Other comprehensive income		174			592			71			41			(66	)		812
Balance at end of period	$	(13	)	$	(5,550	)	$	1,612		$	(511	)	$	222		$	(4,240	)
First six months of 2022
Beginning of year as previously reported	$	369		$	(4,092	)	$	—		$	(347	)	$	43		$	(4,027	)
Adoption of ASU 2018-12		—			—			(4,096	)		—			—			(4,096	)
Beginning balance as revised		369			(4,092	)		(4,096	)		(347	)		43			(8,123	)
Other comprehensive income		(352	)		(1,969	)		4,566			27			148			2,420
Balance at end of period	$	17		$	(6,061	)	$	470		$	(320	)	$	191		$	(5,703	)