Consolidated Balance Sheets € in Millions, £ in Millions, $ in Millions, ¥ in Billions		Sep. 30, 2023 USD ($)		Dec. 31, 2022 USD ($)
ASSETS
Investments in fixed maturity securities		$ 22,435		$ 25,128
Investments in equity securities		318,621	[1]	308,793	[2]
Equity method investments		27,496		28,050
Loans and finance receivables		24,009		23,208
Inventories		24,755		25,366
Equipment held for lease		16,284		15,584
Goodwill	[3]	85,652		78,119
Total assets		1,019,933		948,465
LIABILITIES
Life, annuity and health insurance benefits		18,556
Income taxes, principally deferred		85,793		77,368
Total liabilities		485,206		466,784
Redeemable noncontrolling interests		3,230
Shareholders’ equity:
Common stock		8		8
Capital in excess of par value		34,473		35,167
Accumulated other comprehensive income		(4,272)		(5,052)
Retained earnings		569,776		511,127
Treasury stock, at cost		(74,655)		(67,826)
Berkshire Hathaway shareholders’ equity		525,330		473,424
Noncontrolling interests		6,167		8,257
Total shareholders’ equity		531,497		481,681
Total liabilities and shareholders' equity		1,019,933		948,465
Insurance and Other [Member]
ASSETS
Cash and cash equivalents	[4]	25,573		32,260
Short-term investments in U.S. Treasury Bills		126,401		92,774
Investments in fixed maturity securities		22,435		25,128
Investments in equity securities		318,621		308,793
Equity method investments		27,496		28,050
Loans and finance receivables		24,009		23,208
Other receivables		45,878		43,490
Inventories		24,755		25,366
Property, plant and equipment		21,758		21,113
Equipment held for lease		16,284		15,584
Goodwill		50,939		51,522
Other intangible assets		29,495		29,187
Deferred charges - retroactive reinsurance		9,265		9,870
Other		19,674		19,657
Total assets		762,583		726,002
LIABILITIES
Unpaid losses and loss adjustment expenses		109,824		107,472
Unpaid losses and loss adjustment expenses retroactive reinsurance contracts		33,919		35,415
Unearned premiums		31,914		28,657
Life, annuity and health insurance benefits		18,556		19,753
Other policyholder liabilities		11,105		11,370
Accounts payable, accruals and other liabilities		32,259		33,201
Aircraft repurchase liabilities and unearned lease revenues		7,549		6,820
Notes payable and other borrowings		40,941		46,538
Liabilities, excluding income taxes, principally deferred, Total		286,067		289,226
Railroad, Utilities and Energy [Member]
ASSETS
Cash and cash equivalents	[4]	5,267		3,551
Receivables		6,848		4,795
Property, plant and equipment		173,456		160,268
Goodwill		34,713		26,597
Regulatory assets		5,694		5,062
Other		31,372		22,190
Total assets		257,350		222,463
LIABILITIES
Accounts payable, accruals and other liabilities		22,818		16,615
Regulatory liabilities		6,688		7,369
Notes payable and other borrowings		83,840		76,206
Liabilities, excluding income taxes, principally deferred, Total		$ 113,346		$ 100,190

[1] Approximately 78% of the aggregate fair value was concentrated in five companies (American Express Company – $22.6 billion; Apple Inc. – $156.8 billion; Bank of America Corporation – $28.3 billion; The Coca-Cola Company – $22.4 billion and Chevron Corporation – $18.6 billion).

[2] Approximately 75% of the aggregate fair value was concentrated in five companies (American Express Company – $22.4 billion; Apple Inc. – $119.0 billion; Bank of America Corporation – $34.2 billion; The Coca-Cola Company – $25.4 billion and Chevron Corporation – $30.0 billion).

[3] Net of accumulated goodwill impairments of $11.0 billion as of September 30, 2023 and December 31, 2022.

[4] Includes U.S. Treasury Bills with maturities of three months or less when purchased of $3.6 billion at September 30, 2023 and $2.6 billion at December 31, 2022.