Accumulated other comprehensive income

6 Months Ended

Jun. 30, 2019

Equity [Abstract]

Accumulated other comprehensive income

Note 22. Accumulated other comprehensive income

A summary of the net changes in after-tax accumulated other comprehensive income attributable to Berkshire Hathaway shareholders and amounts reclassified out of accumulated other comprehensive income for the six months ending June 30, 2019 and 2018 follows (in millions).

	Unrealized appreciation of investments, net			Foreign currency translation			Defined benefit pension plans			Other			Accumulated other comprehensive income
2019
Balance at December 31, 2018	$	370		$	(4,603	)	$	(816	)	$	34		$	(5,015	)
Other comprehensive income, net before reclassifications		163			145			45			(44	)		309
Reclassifications into net earnings:
Reclassifications before income taxes		4			—			31			6			41
Applicable income taxes		(1	)		—			(9	)		(3	)		(13	)
Balance at June 30, 2019	$	536		$	(4,458	)	$	(749	)	$	(7	)	$	(4,678	)
2018
Balance at December 31, 2017	$	62,093		$	(3,114	)	$	(420	)	$	12		$	58,571
Reclassifications to retained earnings upon adoption of new accounting standards		(61,340	)		(65	)		36			(6	)		(61,375	)
Other comprehensive income, net before reclassifications		(144	)		(705	)		(8	)		5			(852	)
Reclassifications into net earnings:
Reclassifications before income taxes		(265	)		—			84			(8	)		(189	)
Applicable income taxes		56			—			(22	)		3			37
Balance at June 30, 2018	$	400		$	(3,884	)	$	(330	)	$	6		$	(3,808	)