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Consolidated Statements of Cash Flows - USD ($) $ in Millions | 3 Months Ended
--- | ---
Mar. 31, 2024 | Mar. 31, 2023
Cash flows from operating activities: |  |  |
Net earnings | $ 12,832 |  | $ 35,757
Adjustments to reconcile net earnings (loss) to operating cash flows: |  |  |
Investment (gains) losses | (1,876) |  | (34,758)
Depreciation and amortization | 3,168 |  | 3,051
Other | (2,863) |  | (1,293)
Changes in operating assets and liabilities: |  |  |
Unpaid losses and loss adjustment expenses | 117 |  | 22
Deferred charges - retroactive reinsurance | 177 |  | 172
Unearned premiums | 1,494 |  | 1,686
Receivables and originated loans | 469 |  | (922)
Inventories | 516 |  | (15)
Other assets | (415) |  | (987)
Other liabilities | (5,486) |  | 2,649
Income taxes | 2,433 |  | 8,629
Net cash flows from operating activities | 10,566 |  | 8,693
Cash flows from investing activities: |  |  |
Purchases of equity securities | (2,691) |  | (2,873)
Sales of equity securities | 19,972 |  | 13,283
Purchases of U.S. Treasury Bills and fixed maturity securities | (103,167) |  | (45,515)
Sales of U.S. Treasury Bills and fixed maturity securities | 7,452 |  | 12,982
Redemptions and maturities of U.S. Treasury Bills and fixed maturity securities | 80,114 |  | 25,364
Acquisitions of businesses, net of cash acquired | (327) |  | (7,629)
Purchases of property, plant and equipment and equipment held for lease | (4,393) |  | (3,713)
Other | (163) |  | 182
Net cash flows from investing activities | (3,203) |  | (7,919)
Cash flows from financing activities: |  |  |
Changes in short term borrowings, net | (2,612) |  | 1,098
Acquisitions of treasury stock | (2,562) |  | (4,450)
Other, principally transactions with noncontrolling interests | (2,664) |  | (380)
Net cash flows from financing activities | (9,802) |  | (9,922)
Effects of foreign currency exchange rate changes | (44) |  | (47)
Increase (decrease) in cash and cash equivalents and restricted cash | (2,483) |  | (9,101)
Cash and cash equivalents and restricted cash at the beginning of the year | 38,643 |  | 36,399
Cash and cash equivalents and restricted cash at the end of the first quarter | 36,160 |  | 27,298
Restricted cash, included in other assets at the beginning of the year | 621 |  | 588
Restricted cash, included in other assets at the end of the first quarter | $ 611 |  | $ 551
Restricted Cash and Cash Equivalents, Asset, Statement of Financial Position [Extensible List] | Other |  | Other
Insurance and Other [Member] |  |  |
Cash flows from financing activities: |  |  |
Repayments of borrowings | $ (1,142) |  | $ (4,946)
Cash and cash equivalents at beginning of the year | 33,672 | [1] | 32,260
Cash and cash equivalents at the end of the first quarter | 28,891 | [1] | 23,805
Railroad, Utilities and Energy [Member] |  |  |
Cash flows from financing activities: |  |  |
Proceeds from borrowings | 5,084 |  |
Repayments of borrowings | (5,906) |  | (1,244)
Cash and cash equivalents at beginning of the year | 4,350 | [1] | 3,551
Cash and cash equivalents at the end of the first quarter | $ 6,658 | [1] | $ 2,942
[1] | Includes U.S. Treasury Bills with maturities of three months or less when purchased of $4.0 billion at March 31, 2024 and $4.8 billion at December 31, 2023.

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