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Accumulated other comprehensive income | 3 Months Ended
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Mar. 31, 2024
Equity [Abstract] |
Accumulated other comprehensive income | Note 21. Accumulated other comprehensive income A summary of the net changes in after-tax accumulated other comprehensive income attributable to Berkshire Hathaway shareholders for the three months ending March 31, 2024 and 2023 follows (in millions).
| Unrealized gains (losses) on investments |  |  | Foreign currency translation |  |  | Long-duration insurance contracts |  |  | Defined benefit pension plans |  |  | Other |  |  | Total |
First quarter of 2024 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at the beginning of the year | $ | 190 |  |  | $ | (5,393 | ) |  | $ | 1,353 |  |  | $ | (97 | ) |  | $ | 184 |  |  | $ | (3,763 | )
Other comprehensive income |  | (29 | ) |  |  | (523 | ) |  |  | 284 |  |  |  | 3 |  |  |  | (22 | ) |  |  | (287 | )
Balance at the end of the period | $ | 161 |  |  | $ | (5,916 | ) |  | $ | 1,637 |  |  | $ | (94 | ) |  | $ | 162 |  |  | $ | (4,050 | )
First quarter of 2023 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at the beginning of the year | $ | (187 | ) |  | $ | (6,142 | ) |  | $ | 1,541 |  |  | $ | (552 | ) |  | $ | 288 |  |  | $ | (5,052 | )
Other comprehensive income |  | 194 |  |  |  | 244 |  |  |  | (291 | ) |  |  | 44 |  |  |  | (115 | ) |  |  | 76 |
Balance at the end of the period | $ | 7 |  |  | $ | (5,898 | ) |  | $ | 1,250 |  |  | $ | (508 | ) |  | $ | 173 |  |  | $ | (4,976 | )

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- Definition The entire disclosure for comprehensive income, which includes, but is not limited to, 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(19)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(21)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(23)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 220 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//220/tableOfContent + Details
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