Consolidated Balance Sheets € in Millions, £ in Millions, $ in Millions, ¥ in Billions		Jun. 30, 2023 USD ($)		Dec. 31, 2022 USD ($)
ASSETS
Investments in fixed maturity securities		$ 22,353		$ 25,128
Investments in equity securities		353,409	[1]	308,793	[2]
Equity method investments		27,493		28,050
Loans and finance receivables		23,530		23,208
Inventories		25,295		25,366
Equipment held for lease		16,028		15,584
Goodwill	[3]	85,853		78,119
Total assets		1,041,573		948,465
LIABILITIES
Life, annuity and health insurance benefits		19,635
Income taxes, principally deferred		93,011		77,368
Total liabilities		489,812		466,784
Redeemable noncontrolling interests		3,210
Shareholders’ equity:
Common stock		8		8
Capital in excess of par value		35,140		35,167
Accumulated other comprehensive income		(4,240)		(5,052)
Retained earnings		582,543		511,127
Treasury stock, at cost		(73,568)		(67,826)
Berkshire Hathaway shareholders’ equity		539,883		473,424
Noncontrolling interests		8,668		8,257
Total shareholders’ equity		548,551		481,681
Total liabilities and shareholders' equity		1,041,573		948,465
Insurance and Other [Member]
ASSETS
Cash and cash equivalents	[4]	44,611		32,260
Short-term investments in U.S. Treasury Bills		97,322		92,774
Investments in fixed maturity securities		22,353		25,128
Investments in equity securities		353,409		308,793
Equity method investments		27,493		28,050
Loans and finance receivables		23,530		23,208
Other receivables		45,590		43,490
Inventories		25,295		25,366
Property, plant and equipment		21,413		21,113
Equipment held for lease		16,028		15,584
Goodwill		50,982		51,522
Other intangible assets		29,819		29,187
Deferred charges - retroactive reinsurance		9,454		9,870
Other		19,917		19,657
Total assets		787,216		726,002
LIABILITIES
Unpaid losses and loss adjustment expenses		109,030		107,472
Unpaid losses and loss adjustment expenses retroactive reinsurance contracts		34,421		35,415
Unearned premiums		31,173		28,657
Life, annuity and health insurance benefits		19,635		19,753
Other policyholder liabilities		10,868		11,370
Accounts payable, accruals and other liabilities		31,999		33,201
Aircraft repurchase liabilities and unearned lease revenues		7,375		6,820
Notes payable and other borrowings		41,389		46,538
Liabilities, excluding income taxes, principally deferred, Total		285,890		289,226
Railroad, Utilities and Energy [Member]
ASSETS
Cash and cash equivalents	[4]	5,444		3,551
Receivables		6,067		4,795
Property, plant and equipment		171,747		160,268
Goodwill		34,871		26,597
Regulatory assets		5,452		5,062
Other		30,776		22,190
Total assets		254,357		222,463
LIABILITIES
Accounts payable, accruals and other liabilities		20,234		16,615
Regulatory liabilities		6,719		7,369
Notes payable and other borrowings		83,958		76,206
Liabilities, excluding income taxes, principally deferred, Total		$ 110,911		$ 100,190

[1] Approximately 78% of the aggregate fair value was concentrated in five companies (American Express Company – $26.4 billion; Apple Inc. – $177.6 billion; Bank of America Corporation – $29.6 billion; The Coca-Cola Company – $24.1 billion and Chevron Corporation – $19.4 billion).

[2] Approximately 75% of the aggregate fair value was concentrated in five companies (American Express Company – $22.4 billion; Apple Inc. – $119.0 billion; Bank of America Corporation – $34.2 billion; The Coca-Cola Company – $25.4 billion and Chevron Corporation – $30.0 billion).

[3] Net of accumulated goodwill impairments of $11.0 billion as of June 30, 2023 and December 31, 2022.

[4] Includes U.S. Treasury Bills with maturities of three months or less when purchased of $24.5 billion at June 30, 2023 and $2.6 billion at December 31, 2022.