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Fair Value Measurements (Tables)
12 Months Ended
Dec. 31, 2025
EBP023 [Member]  
Fair Value Measurements [Line Items]  
Fair Value Measurements [Table Text Block]
Financial assets held by the Master Trust measured at fair value on a recurring basis were as follows:
As of December 31, 2025
As of December 31, 2024
Fair ValueQuoted Prices in Active Markets for Identical Items (Level 1)Fair ValueQuoted Prices in Active Markets for Identical Items (Level 1)
Assets:
Mutual funds$621,784,615 $621,784,615 $569,520,506 $569,520,506 
Berkshire Hathaway common stock56,670,947 56,670,947 55,163,111 55,163,111 
Graham Holdings Company common stock5,236,005 5,236,005 4,318,069 4,318,069 
Total$683,691,567 $683,691,567 $629,001,686 $629,001,686 
Common collective trusts (1)
389,436,813 — 345,424,320 — 
Total financial assets$1,073,128,380 $683,691,567 $974,426,006 $629,001,686 

(1)    In accordance with FASB ASC 820, Fair Value Measurement, certain investments that are measured at fair value using net asset value per share (or its equivalent) as a practical expedient have not been classified in the fair value hierarchy. As a result, collective investment trusts are classified as a reconciling item in the fair value hierarchy so that the total investments in the fair value hierarchy is consistent with the Plan investments, at fair value on the Statements of Net Assets Available for Benefits.
The estimated fair value and redemption requirements of the Master Trust’s investment in common collective trust are summarized as follows:
December 31,
2025
2024
Unfunded commitmentsRedemption frequencyRedemption notice
Target-date strategy funds$381,561,598 $338,587,009 NoneDailyNone
Target income strategy fund7,875,215 6,837,311 NoneDailyNone
Total$389,436,813 $345,424,320