Significant business acquisitions (Tables)

9 Months Ended

Sep. 30, 2016

Schedule of estimated fair values of assets acquired and liabilities assumed

Preliminary fair values of identified assets acquired and liabilities assumed and residual goodwill of PCC and Duracell at their respective acquisition dates are summarized in the table that follows (in millions).


	PCC		Duracell
Cash and cash equivalents	$	250	$	1,807
Inventories		3,430		326
Property, plant and equipment		2,772		364
Goodwill		15,880		614
Other intangible assets		24,197		2,024
Other assets		1,914		256

Assets acquired	$	48,443	$	5,391


Accounts payable, accruals and other liabilities	$	2,442	$	392
Notes payable and other borrowings		5,251		—
Income taxes, principally deferred		8,092		760

Liabilities assumed	$	15,785	$	1,152

Net assets	$	32,658	$	4,239

Schedule of pro forma consolidated earnings data

The following table sets forth certain unaudited pro forma consolidated earnings data for the first nine months of 2015 as if the acquisitions discussed previously were consummated on the same terms at the beginning of the year preceding their respective acquisition dates (in millions, except per share amount). Pro forma data for the first nine months of 2016 was not materially different from the amounts reflected in the accompanying Consolidated Financial Statements.


	First Nine Months
	2015
Revenues		$	167,315
Net earnings attributable to Berkshire Hathaway shareholders			19,086
Net earnings per equivalent Class A common share attributable to Berkshire Hathaway shareholders			11,615