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Significant accounting policies and practices (Tables) | 12 Months Ended
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Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
Summary of effects of adopting ASU 2018-12 on selected financial statement line items | A summary of the effects of adopting ASU 2018-12 on selected financial statement line items as of the transition date follows (in millions).
| Balance at December 31, 2020 |  |  | Increase (decrease) |  |  | Balance at January 1, 2021 |
Life, annuity and health insurance benefits | $ | 21,616 |  |  | $ | 7,220 |  |  | $ | 28,836 |
Other policyholder liabilities |  | 8,670 |  |  |  | 1,697 |  |  |  | 10,367 |
Income taxes, principally deferred |  | 74,098 |  |  |  | (1,695 | ) |  |  | 72,403 |
Accumulated other comprehensive income |  | (4,243 | ) |  |  | (5,751 | ) |  |  | (9,994 | )
Retained earnings |  | 444,626 |  |  |  | (677 | ) |  |  | 443,949 |
Berkshire Hathaway shareholders’ equity |  | 443,164 |  |  |  | (6,428 | ) |  |  | 436,736 |

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- Definition Tabular disclosure of prior period adjustments to previously issued financial statements including (1) the effect of the correction on each financial statement line item and any per-share amounts affected for each prior period presented (2) the cumulative effect of the change on retained earnings or other appropriate components of equity or net assets in the statement of financial position, as of the beginning of the earliest period presented, and (3) the effect of the prior period adjustments (both gross and net of applicable income tax) on the net income of each prior period presented in the entity's annual report for the year in which the adjustments are made. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 8 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-8 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 7 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-7 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-9 + Details
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