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Significant business acquisitions (Tables) | 12 Months Ended
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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 |  |  |  |

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- Definition Tabular disclosure of pro forma results of operations for a material business acquisition or series of individually immaterial business acquisitions that are material in the aggregate. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (h)(2) -SubTopic 10 -Topic 805 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479328/805-10-50-2 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (h)(3) -SubTopic 10 -Topic 805 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479328/805-10-50-2 + Details
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- Definition Tabular disclosure of the amounts recognized as of the acquisition date for each major class of assets acquired and liabilities assumed. May include but not limited to the following: (a) acquired receivables; (b) contingencies recognized at the acquisition date; and (c) the fair value of noncontrolling interests in the acquiree. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 805 -SubTopic 20 -Name Accounting Standards Codification -Paragraph 1 -Section 50 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479907/805-20-50-1 + Details
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