Consolidated Balance Sheets € in Millions, £ in Millions, $ in Millions, ¥ in Billions		Mar. 31, 2024 USD ($)		Dec. 31, 2023 USD ($)
ASSETS
Investments in fixed maturity securities		$ 17,167		$ 23,758
Investments in equity securities		335,864	[1]	353,842	[2]
Equity method investments		29,585		29,066
Loans and finance receivables		25,435		24,681
Inventories		23,670		24,159
Equipment held for lease		17,154		16,947
Goodwill	[3]	84,549		84,626
Total assets		1,070,035		1,069,978
LIABILITIES
Life, annuity and health insurance benefits		17,987
Income taxes, principally deferred		95,651		93,009
Total liabilities		492,250		499,208
Redeemable noncontrolling interests				3,261
Shareholders’ equity:
Common stock		8		8
Capital in excess of par value		34,982		34,480
Accumulated other comprehensive income		(4,050)		(3,763)
Retained earnings		619,925		607,350
Treasury stock, at cost		(79,375)		(76,802)
Berkshire Hathaway shareholders’ equity		571,490		561,273
Noncontrolling interests		6,295		6,236
Total shareholders’ equity		577,785		567,509
Total liabilities and shareholders' equity		1,070,035		1,069,978
Insurance and Other [Member]
ASSETS
Cash and cash equivalents	[4]	28,891		33,672
Short-term investments in U.S. Treasury Bills		153,444		129,619
Investments in fixed maturity securities		17,167		23,758
Investments in equity securities		335,864		353,842
Equity method investments		29,585		29,066
Loans and finance receivables		25,435		24,681
Other receivables		46,772		44,174
Inventories		23,670		24,159
Property, plant and equipment		22,058		22,030
Equipment held for lease		17,154		16,947
Goodwill		50,813		50,868
Other intangible assets		29,045		29,327
Deferred charges - retroactive reinsurance		9,318		9,495
Other		20,398		19,568
Total assets		809,614		811,206
LIABILITIES
Unpaid losses and loss adjustment expenses		111,482		111,082
Unpaid losses and loss adjustment expenses - retroactive reinsurance contracts		34,245		34,647
Unearned premiums		31,975		30,507
Life, annuity and health insurance benefits		17,987		20,213
Other policyholder liabilities		10,662		11,545
Accounts payable, accruals and other liabilities		31,583		32,402
Aircraft repurchase liabilities and unearned lease revenues		8,375		8,253
Notes payable and other borrowings		40,723		42,692
Liabilities, excluding income taxes, principally deferred, Total		287,032		291,341
Railroad, Utilities and Energy [Member]
ASSETS
Cash and cash equivalents	[4]	6,658		4,350
Receivables		6,063		7,086
Property, plant and equipment		178,288		177,616
Goodwill		33,736		33,758
Regulatory assets		5,570		5,565
Other		30,106		30,397
Total assets		260,421		258,772
LIABILITIES
Accounts payable, accruals and other liabilities		20,649		22,461
Regulatory liabilities		6,887		6,818
Notes payable and other borrowings		82,031		85,579
Liabilities, excluding income taxes, principally deferred, Total		$ 109,567		$ 114,858

[1] Approximately 75% of the aggregate fair value was concentrated in five companies (American Express Company – $34.5 billion; Apple Inc. – $135.4 billion; Bank of America Corporation – $39.2 billion; The Coca-Cola Company – $24.5 billion and Chevron Corporation – $19.4 billion).

[2] Approximately 79% of the aggregate fair value was concentrated in five companies (American Express Company – $28.4 billion; Apple Inc. – $174.3 billion; Bank of America Corporation – $34.8 billion; The Coca-Cola Company – $23.6 billion and Chevron Corporation – $18.8 billion).

[3] Net of accumulated goodwill impairments of $11.1 billion as of March 31, 2024 and December 31, 2023.

[4] Includes U.S. Treasury Bills with maturities of three months or less when purchased of $4.0 billion at March 31, 2024 and $4.8 billion at December 31, 2023.