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v3.24.0.1

Significant accounting policies and practices - Summary of effects of adopting ASU 2018-12 on selected financial statement line items (Details) - USD ($) $ in Millions |  | 12 Months Ended |  |  |
--- | --- | --- | --- | --- | ---
Jan. 01, 2021 | Dec. 31, 2021 | Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2020
Error Corrections and Prior Period Adjustments Restatement [Line Items] |  |  |  |  |
Accounting Standards Update [Extensible Enumeration] | Accounting Standards Update 2018-12 [Member] | Accounting Standards Update 2018-12 [Member] |  |  |
Life, annuity and health insurance benefits |  | $ 27,295 | $ 20,213 | $ 19,753 |
Income taxes, principally deferred | $ 72,403 |  | 93,009 | 77,368 |
Accumulated other comprehensive income | (9,994) |  | (3,763) | (5,052) |
Retained earnings | 443,949 |  | 607,350 | 511,127 |
Berkshire Hathaway shareholders’ equity | 436,736 |  | 561,273 | 473,424 |
Insurance And Other [Member] |  |  |  |  |
Error Corrections and Prior Period Adjustments Restatement [Line Items] |  |  |  |  |
Life, annuity and health insurance benefits | 28,836 |  | 20,213 | 19,753 |
Other policyholder liabilities | $ 10,367 |  | $ 11,545 | $ 11,370 |
Previously Reported [Member] |  |  |  |  |
Error Corrections and Prior Period Adjustments Restatement [Line Items] |  |  |  |  |
Income taxes, principally deferred |  |  |  |  | $ 74,098
Accumulated other comprehensive income |  |  |  |  | (4,243)
Retained earnings |  |  |  |  | 444,626
Berkshire Hathaway shareholders’ equity |  |  |  |  | 443,164
Previously Reported [Member] | Insurance And Other [Member] |  |  |  |  |
Error Corrections and Prior Period Adjustments Restatement [Line Items] |  |  |  |  |
Life, annuity and health insurance benefits |  |  |  |  | 21,616
Other policyholder liabilities |  |  |  |  | 8,670
Revision of Prior Period, Adjustment [Member] |  |  |  |  |
Error Corrections and Prior Period Adjustments Restatement [Line Items] |  |  |  |  |
Income taxes, principally deferred |  |  |  |  | (1,695)
Accumulated other comprehensive income |  |  |  |  | (5,751)
Retained earnings |  |  |  |  | (677)
Berkshire Hathaway shareholders’ equity |  |  |  |  | (6,428)
Revision of Prior Period, Adjustment [Member] | Insurance And Other [Member] |  |  |  |  |
Error Corrections and Prior Period Adjustments Restatement [Line Items] |  |  |  |  |
Life, annuity and health insurance benefits |  |  |  |  | 7,220
Other policyholder liabilities |  |  |  |  | $ 1,697

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- Definition Sum of the carrying amounts as of the balance sheet date for a) payments made in advance for income taxes, which will be charged against earnings, b) income taxes previously overpaid to tax authorities representing refunds of overpayments or recoveries based on agreed-upon resolutions of disputes, c) the net cumulative amount for all deferred taxes arising from temporary differences between accounting income in accordance with generally accepted accounting principles and tax-basis income, and d) unpaid sum of the known and estimated amounts payable to satisfy all currently due domestic and foreign income tax obligations. + References No definition available. + Details
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