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Significant accounting policies and practices - Narrative (Detail) - USD ($) $ in Millions | 12 Months Ended |
--- | --- | ---
Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021 | Aug. 04, 2022
New Accounting Pronouncements or Change in Accounting Principle [Line Items] |  |  |  |
Percentage of LIFO Inventory | 30.00% |  |  |
Excess of current or replacement costs over costs determined under LIFO | $ 2,300 | $ 2,500 |  |
Net earnings (loss) attributable to Berkshire Hathaway shareholders | 96,223 | (22,759) | $ 89,937 |
Property and Casualty Contracts [Member] |  |  |  |
New Accounting Pronouncements or Change in Accounting Principle [Line Items] |  |  |  |
Unamortized balances of deferred policy acquisition costs | 3,900 | 3,200 |  |
Other Assets [Member] |  |  |  |
New Accounting Pronouncements or Change in Accounting Principle [Line Items] |  |  |  |
Unamortized balances of deferred policy acquisition costs | $ 4,600 | 3,800 |  |
Maximum [Member] |  |  |  |
New Accounting Pronouncements or Change in Accounting Principle [Line Items] |  |  |  |
Trade receivables, insurance premiums receivables and other receivables collection term | 1 year |  |  |
Maximum [Member] | Buildings and improvements [Member] |  |  |  |
New Accounting Pronouncements or Change in Accounting Principle [Line Items] |  |  |  |
Estimated useful life (in years) | 50 years |  |  |
Maximum [Member] | Buildings and improvements [Member] | Utilities and Energy [Member] |  |  |  |
New Accounting Pronouncements or Change in Accounting Principle [Line Items] |  |  |  |
Estimated useful life (in years) | 30 years |  |  |
Maximum [Member] | Machinery, Equipment and Other [Member] | Utilities and Energy [Member] |  |  |  |
New Accounting Pronouncements or Change in Accounting Principle [Line Items] |  |  |  |
Estimated useful life (in years) | 10 years |  |  |
Maximum [Member] | Machinery and equipment [Member] |  |  |  |
New Accounting Pronouncements or Change in Accounting Principle [Line Items] |  |  |  |
Estimated useful life (in years) | 25 years |  |  |
Maximum [Member] | Furniture, fixtures and other [Member] |  |  |  |
New Accounting Pronouncements or Change in Accounting Principle [Line Items] |  |  |  |
Estimated useful life (in years) | 15 years |  |  |
Maximum [Member] | Track structure and other roadway [Member] | Railroad [Member] |  |  |  |
New Accounting Pronouncements or Change in Accounting Principle [Line Items] |  |  |  |
Estimated useful life (in years) | 100 years |  |  |
Maximum [Member] | Locomotives, freight cars and other equipment [Member] | Railroad [Member] |  |  |  |
New Accounting Pronouncements or Change in Accounting Principle [Line Items] |  |  |  |
Estimated useful life (in years) | 45 years |  |  |
Maximum [Member] | Utility generation, transmission and distribution systems [Member] | Utilities and Energy [Member] |  |  |  |
New Accounting Pronouncements or Change in Accounting Principle [Line Items] |  |  |  |
Estimated useful life (in years) | 80 years |  |  |
Maximum [Member] | Interstate natural gas pipeline assets [Member] | Utilities and Energy [Member] |  |  |  |
New Accounting Pronouncements or Change in Accounting Principle [Line Items] |  |  |  |
Estimated useful life (in years) | 80 years |  |  |
Maximum [Member] | Independent power plants and other assets [Member] | Utilities and Energy [Member] |  |  |  |
New Accounting Pronouncements or Change in Accounting Principle [Line Items] |  |  |  |
Estimated useful life (in years) | 50 years |  |  |
Maximum [Member] | Equipment held for lease [Member] |  |  |  |
New Accounting Pronouncements or Change in Accounting Principle [Line Items] |  |  |  |
Estimated useful life (in years) | 35 years |  |  |
Minimum [Member] | Occidental Petroleum Corporation [Member] | Occidental Common Stock [Member] |  |  |  |
New Accounting Pronouncements or Change in Accounting Principle [Line Items] |  |  |  |
Voting interests of investee |  |  |  | 20.00%
Minimum [Member] | Buildings and improvements [Member] |  |  |  |
New Accounting Pronouncements or Change in Accounting Principle [Line Items] |  |  |  |
Estimated useful life (in years) | 5 years |  |  |
Minimum [Member] | Buildings and improvements [Member] | Utilities and Energy [Member] |  |  |  |
New Accounting Pronouncements or Change in Accounting Principle [Line Items] |  |  |  |
Estimated useful life (in years) | 10 years |  |  |
Minimum [Member] | Machinery, Equipment and Other [Member] | Utilities and Energy [Member] |  |  |  |
New Accounting Pronouncements or Change in Accounting Principle [Line Items] |  |  |  |
Estimated useful life (in years) | 3 years |  |  |
Minimum [Member] | Machinery and equipment [Member] |  |  |  |
New Accounting Pronouncements or Change in Accounting Principle [Line Items] |  |  |  |
Estimated useful life (in years) | 3 years |  |  |
Minimum [Member] | Furniture, fixtures and other [Member] |  |  |  |
New Accounting Pronouncements or Change in Accounting Principle [Line Items] |  |  |  |
Estimated useful life (in years) | 3 years |  |  |
Minimum [Member] | Track structure and other roadway [Member] | Railroad [Member] |  |  |  |
New Accounting Pronouncements or Change in Accounting Principle [Line Items] |  |  |  |
Estimated useful life (in years) | 10 years |  |  |
Minimum [Member] | Locomotives, freight cars and other equipment [Member] | Railroad [Member] |  |  |  |
New Accounting Pronouncements or Change in Accounting Principle [Line Items] |  |  |  |
Estimated useful life (in years) | 6 years |  |  |
Minimum [Member] | Utility generation, transmission and distribution systems [Member] | Utilities and Energy [Member] |  |  |  |
New Accounting Pronouncements or Change in Accounting Principle [Line Items] |  |  |  |
Estimated useful life (in years) | 5 years |  |  |
Minimum [Member] | Interstate natural gas pipeline assets [Member] | Utilities and Energy [Member] |  |  |  |
New Accounting Pronouncements or Change in Accounting Principle [Line Items] |  |  |  |
Estimated useful life (in years) | 3 years |  |  |
Minimum [Member] | Independent power plants and other assets [Member] | Utilities and Energy [Member] |  |  |  |
New Accounting Pronouncements or Change in Accounting Principle [Line Items] |  |  |  |
Estimated useful life (in years) | 2 years |  |  |
Minimum [Member] | Equipment held for lease [Member] |  |  |  |
New Accounting Pronouncements or Change in Accounting Principle [Line Items] |  |  |  |
Estimated useful life (in years) | 3 years |  |  |
ASU 2018-12 [Member] |  |  |  |
New Accounting Pronouncements or Change in Accounting Principle [Line Items] |  |  |  |
Change in accounting principle, accounting standards update, adopted | true |  |  |
Change in accounting principle, accounting standards update, adoption date | Jan. 01, 2023 |  |  |
ASU 2018-12 [Member] | Revision of Prior Period, Adjustment [Member] |  |  |  |
New Accounting Pronouncements or Change in Accounting Principle [Line Items] |  |  |  |
Net earnings (loss) attributable to Berkshire Hathaway shareholders |  | $ 60 | $ 142 |

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