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Pay vs Performance Disclosure - USD ($)
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Dec. 31, 2020
Pay vs Performance Disclosure        
Pay vs Performance Disclosure, Table
PAY VERSUS PERFORMANCE TABLE
 
               
 Year 
 
Summary
(1)
Compensation
Table Total for
 PEO ($) 
   
 Compensation
(1)
 Actually Paid 
 to PEO ($) 
   
Average
(1)
Summary
Compensation
Table Total for
 Non-PEO 
 NEOs ($) 
   
Average
(1)
Compensation
Actually Paid
 to Non-PEO 
 NEOs ($) 
   
 Value of Initial Fixed $100 
 Investment Based on: 
   
Net
(4)
Earnings
($ in billions)
   
 Company
(5)
 Selected 
 Measure 
 
 
Total
(2)
Shareholder
 Return ($) 
   
Peer Group
(3)
 Total 
 Shareholder 
 Return ($) 
 
2023
    413,595       100,000       10,996,615       10,996,615       159.79       168.05       96.4    
 
 
 
2022
    401,589       100,000       10,428,782       10,428,782       138.01       151.66       (22.8  
 
 
 
2021
    373,204       100,000       10,364,000       10,364,000       132.71       127.58       89.8    
 
 
 
2020
    380,328       100,000       10,348,188       10,348,188       102.42       106.96       42.5    
 
 
 
 
(1)
 
Warren E. Buffett was the named Principal Executive Officer (“PEO”) for each of the four years included in the Pay Versus Performance Table (“Table”). Charles T. Munger, Gregory E. Abel, Ajit Jain and Marc D. Hamburg were the other named executive officers (“NEOs”) for each of the four years included in the Table.
 
(2)
 
Represents the cumulative total return on $100 invested in Berkshire Common Stock on December 31, 2019 as of December 31 of each year listed in the Table.
 
(3)
 
It is difficult to identify a Berkshire peer group. Berkshire uses the S&P 500 Property & Casualty Index in preparing its performance graph as required by Item 201(e) of Regulation
S-K.
Accordingly, that index is utilized for purposes of preparing the Table.
 
(4)
 
Under existing Generally Accepted Accounting Principles, unrealized gains and losses on equity security investments are required to be included in earnings. Accordingly, due to the large size of Berkshire’s equity investment portfolio and the volatility in equity markets there can be significant volatility in Berkshire’s periodic net earnings.
 
(5)
 
Berkshire does not use any financial performance measure in setting the compensation of its PEO or NEOs.
     
Named Executive Officers, Footnote Warren E. Buffett was the named Principal Executive Officer (“PEO”) for each of the four years included in the Pay Versus Performance Table (“Table”). Charles T. Munger, Gregory E. Abel, Ajit Jain and Marc D. Hamburg were the other named executive officers (“NEOs”) for each of the four years included in the Table.      
Peer Group Issuers, Footnote It is difficult to identify a Berkshire peer group. Berkshire uses the S&P 500 Property & Casualty Index in preparing its performance graph as required by Item 201(e) of Regulation
S-K.
Accordingly, that index is utilized for purposes of preparing the Table.
     
PEO Total Compensation Amount $ 413,595 $ 401,589 $ 373,204 $ 380,328
PEO Actually Paid Compensation Amount 100,000 100,000 100,000 100,000
Non-PEO NEO Average Total Compensation Amount 10,996,615 10,428,782 10,364,000 10,348,188
Non-PEO NEO Average Compensation Actually Paid Amount 10,996,615 10,428,782 10,364,000 10,348,188
Total Shareholder Return Amount 159.79 138.01 132.71 102.42
Peer Group Total Shareholder Return Amount 168.05 151.66 127.58 106.96
Net Income (Loss) $ 96,400,000,000 (22,800,000,000) 89,800,000,000 42,500,000,000
PEO Name Warren E. Buffett      
Operating Earnings $ 37,400,000,000 $ 30,800,000,000 $ 27,600,000,000 $ 21,900,000,000