Significant business acquisitions (Tables)

12 Months Ended

Dec. 31, 2023

Business Acquisition [Line Items]

Summary of unaudited pro forma consolidated earnings

Certain unaudited pro forma revenue and consolidated earnings (loss) data for the year ended December 31, 2022 as if the Alleghany and PTC acquisitions were completed on the same terms at the beginning of 2022 follows (in millions, except per share amounts).

	2022
Revenues	$	383,115
Net earnings (loss) attributable to Berkshire Hathaway shareholders		(23,947	)
Net earnings (loss) per equivalent Class A common share		(16,303	)

Pilot Travel Centers ("PTC") [Member]

Business Acquisition [Line Items]

Summary of preliminary values of identified assets acquired and liabilities assumed

A summary of the values of PTC’s assets acquired, liabilities assumed and redeemable noncontrolling interests as of January 31, 2023 are summarized as follows (in millions). Goodwill from this acquisition is expected to be deductible for income tax purposes.

Assets acquired			Liabilities assumed and noncontrolling interests
Property, plant and equipment	$	8,015	Notes payable	$	5,876
Goodwill		6,605	Other liabilities		4,918
Other intangible assets		6,853
Other assets		7,047	Liabilities assumed		10,794
			Noncontrolling interests, predominantly redeemable		3,361
Assets acquired	$	28,520	Liabilities assumed and noncontrolling interests	$	14,155
Net assets	$	14,365

Alleghany Corporation [Member]

Business Acquisition [Line Items]

Summary of preliminary values of identified assets acquired and liabilities assumed

A summary of the values of the Alleghany assets acquired and liabilities assumed as of October 19, 2022 follows (in millions).

Assets acquired			Liabilities assumed
Cash, cash equivalents and U.S. Treasury Bills	$	3,762	Unpaid losses and loss adjustment expenses	$	15,080
Investments in fixed maturity and equity securities		15,982	Unearned premiums		3,536
Loans, receivables and other assets		9,287	Notes payable		2,169
Goodwill		3,900	Other liabilities		3,300
Other intangible assets		2,659
Assets acquired	$	35,590	Liabilities assumed	$	24,085
Net assets	$	11,505