Significant business acquisitions (Tables)

9 Months Ended

Sep. 30, 2011

Allocation of the aggregate purchase price to the assets and liabilities of the acquired entity

A preliminary allocation of the purchase price to Lubrizol’s assets and liabilities is summarized below (in millions):

Assets:			Liabilities, noncontrolling interests and net assets acquired:
Cash and cash equivalents	$	893	Accounts payable and other liabilities	$	1,684
Inventory		1,598	Notes payable and other borrowings		1,607
Property, plant and equipment		2,303	Income taxes, principally deferred		1,669
Intangible assets		3,710	Noncontrolling interests		78
Goodwill		4,210			5,038
Other		1,028	Net assets acquired		8,704
	$	13,742		$	13,742

Pro-forma consolidated earnings data for acquisition

Lubrizol’s financial statements are included in our Consolidated Financial Statements beginning as of September 16, 2011. The following table sets forth certain unaudited pro forma consolidated earnings data for the nine months ended September 30, 2011 and 2010, as if the acquisition was consummated on the same terms at the beginning of 2010. Amounts are in millions, except earnings per share.

	First Nine Months
	2011		2010
Total revenues	$	110,205	$	104,115
Net earnings attributable to Berkshire Hathaway shareholders		7,608		8,818
Earnings per equivalent Class A common share attributable to Berkshire Hathaway shareholders		4,612		5,405