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Consolidated Statements of Earnings - USD ($)
$ in Millions
3 Months Ended 9 Months Ended
Sep. 30, 2023
Sep. 30, 2022
Sep. 30, 2023
Sep. 30, 2022
Revenues:        
Leasing revenues $ 2,104 $ 1,959 $ 6,227 $ 5,518
Total revenues 93,210 76,904 271,106 223,948
Investment and derivative contract gains (losses) (29,778) (13,465) 38,041 (82,362)
Costs and expenses:        
Total costs and expenses 80,653 68,112 237,380 195,153
Earnings (loss) before income taxes and equity method earnings (17,221) (4,673) 71,767 (53,567)
Equity method earnings 262 415 1,461 958
Earnings (loss) before income taxes (16,959) (4,258) 73,228 (52,609)
Income tax expense (benefit) (4,392) (1,560) 13,839 (12,374)
Net earnings (loss) (12,567) (2,698) 59,389 (40,235)
Earnings attributable to noncontrolling interests 200 100 740 604
Net earnings (loss) attributable to Berkshire Hathaway shareholders $ (12,767) $ (2,798) $ 58,649 $ (40,839)
Equivalent Class A [Member]        
Earnings per share:        
Net earnings (loss) per average equivalent $ (8,824) $ (1,907) $ 40,422 $ (27,768)
Average equivalent shares outstanding 1,446,925 1,466,946 1,450,934 1,470,714
Equivalent Class B [Member]        
Earnings per share:        
Net earnings (loss) per average equivalent [1] $ (5.88) $ (1.27) $ 26.95 $ (18.51)
Average equivalent shares outstanding 2,170,387,690 2,200,419,462 2,176,400,554 2,206,070,294
Insurance and Other [Member]        
Revenues:        
Insurance premiums earned $ 21,360 $ 18,754 $ 61,717 $ 54,323
Sales and service revenues 39,456 39,597 116,970 117,679
Leasing revenues 2,104 1,959 6,227 5,518
Interest, dividend and other investment income 4,047 2,378 11,122 7,101
Total revenues 66,967 62,688 196,036 184,621
Costs and expenses:        
Insurance losses and loss adjustment expenses 13,719 16,005 42,029 42,957
Life, annuity and health insurance benefits 1,144 1,428 3,057 3,951
Insurance underwriting expenses 3,496 2,613 10,812 7,594
Cost of sales and services 31,049 31,292 91,989 92,710
Cost of leasing 1,489 1,418 4,423 4,148
Selling, general and administrative expenses 5,120 4,068 15,727 12,081
Interest expense 311 297 953 863
Total costs and expenses 56,328 57,121 168,990 164,304
Railroad, Utilities and Energy [Member]        
Revenues:        
Freight rail transportation revenues 5,828 6,663 17,637 19,219
Utility and energy operating revenues 19,033 6,090 53,543 15,843
Service revenues and other income 1,382 1,463 3,890 4,265
Total revenues 26,243 14,216 75,070 39,327
Costs and expenses:        
Freight rail transportation expenses 4,038 4,581 12,213 12,766
Utilities and energy cost of sales and other expenses 18,249 4,295 50,254 11,730
Other expenses 1,089 1,320 3,149 4,003
Interest expense 949 795 2,774 2,350
Total costs and expenses $ 24,325 $ 10,991 $ 68,390 $ 30,849
[1] Net earnings per average equivalent Class B share outstanding are equal to one-fifteen-hundredth of the equivalent Class A amount. See Note 19.