BERKSHIRE HATHAWAY INC
10-K · 2026-03-02T00:00:00Z · 0001193125-26-083899145 tables
Cover (1)
Statements (7)
- R2.htmConsolidated Balance Sheets
75010 - Statement - Consolidated Balance Sheets
- R3.htmConsolidated Balance Sheets (Parenthetical)
75020 - Statement - Consolidated Balance Sheets (Parenthetical)
- R4.htmConsolidated Statements of Earnings
75030 - Statement - Consolidated Statements of Earnings
- R5.htmConsolidated Statements of Earnings (Parenthetical)
75040 - Statement - Consolidated Statements of Earnings (Parenthetical)
- R6.htmConsolidated Statements of Comprehensive Income
75050 - Statement - Consolidated Statements of Comprehensive Income
- R7.htmConsolidated Statements of Changes in Shareholders' Equity
75060 - Statement - Consolidated Statements of Changes in Shareholders' Equity
- R8.htmConsolidated Statements of Cash Flows
75070 - Statement - Consolidated Statements of Cash Flows
Notes (30)
- R9.htmPay vs Performance Disclosure
995410 - Disclosure - Pay vs Performance Disclosure
- R10.htmInsider Trading Arrangements
995445 - Disclosure - Insider Trading Arrangements
- R11.htmCybersecurity Risk Management and Strategy Disclosure
995455 - Disclosure - Cybersecurity Risk Management and Strategy Disclosure
- R12.htmSignificant accounting policies and practices
995465 - Disclosure - Significant accounting policies and practices
- R13.htmSignificant business acquisitions
995475 - Disclosure - Significant business acquisitions
- R14.htmInvestments in fixed maturity securities
995485 - Disclosure - Investments in fixed maturity securities
- R15.htmInvestments in equity securities
995495 - Disclosure - Investments in equity securities
- R16.htmEquity method investments
995505 - Disclosure - Equity method investments
- R17.htmInvestment gains (losses)
995515 - Disclosure - Investment gains (losses)
- R18.htmLoans and finance receivables
995525 - Disclosure - Loans and finance receivables
- R19.htmOther receivables
995535 - Disclosure - Other receivables
- R20.htmInventories
995545 - Disclosure - Inventories
- R21.htmProperty, plant and equipment including equipment held for lease
995555 - Disclosure - Property, plant and equipment including equipment held for lease
- R22.htmLeases
995565 - Disclosure - Leases
- R23.htmGoodwill and other intangible assets
995575 - Disclosure - Goodwill and other intangible assets
- R24.htmSupplemental cash flow information
995585 - Disclosure - Supplemental cash flow information
- R25.htmInsurance subsidiaries disclosures
995595 - Disclosure - Insurance subsidiaries disclosures
- R26.htmUnpaid losses and loss adjustment expenses
995605 - Disclosure - Unpaid losses and loss adjustment expenses
- R27.htmRetroactive reinsurance
995615 - Disclosure - Retroactive reinsurance
- R28.htmLong-duration insurance contracts
995625 - Disclosure - Long-duration insurance contracts
- R29.htmNotes payable and other borrowings
995635 - Disclosure - Notes payable and other borrowings
- R30.htmIncome taxes
995645 - Disclosure - Income taxes
- R31.htmFair value measurements
995655 - Disclosure - Fair value measurements
- R32.htmCommon stock
995665 - Disclosure - Common stock
- R33.htmRevenues from contracts with customers
995675 - Disclosure - Revenues from contracts with customers
- R34.htmPension plans
995685 - Disclosure - Pension plans
- R35.htmAccumulated other comprehensive income
995695 - Disclosure - Accumulated other comprehensive income
- R36.htmBusiness segment data
995705 - Disclosure - Business segment data
- R37.htmContingencies and commitments
995715 - Disclosure - Contingencies and commitments
- R38.htmCondensed Financial Information
995725 - Disclosure - Condensed Financial Information
Policies (1)
Tables (24)
- R40.htmInvestments in fixed maturity securities (Tables)
995765 - Disclosure - Investments in fixed maturity securities (Tables)
- R41.htmInvestments in equity securities (Tables)
995775 - Disclosure - Investments in equity securities (Tables)
- R42.htmEquity method investments (Tables)
995785 - Disclosure - Equity method investments (Tables)
- R43.htmInvestment gains (losses) (Tables)
995795 - Disclosure - Investment gains (losses) (Tables)
- R44.htmLoans and finance receivables (Tables)
995805 - Disclosure - Loans and finance receivables (Tables)
- R45.htmOther receivables (Tables)
995815 - Disclosure - Other receivables (Tables)
- R46.htmInventories (Tables)
995825 - Disclosure - Inventories (Tables)
- R47.htmProperty, plant and equipment including equipment held for lease (Tables)
995835 - Disclosure - Property, plant and equipment including equipment held for lease (Tables)
- R48.htmEquipment held for lease (Tables)
995845 - Disclosure - Equipment held for lease (Tables)
- R49.htmLeases (Tables)
995855 - Disclosure - Leases (Tables)
- R50.htmGoodwill and other intangible assets (Tables)
995865 - Disclosure - Goodwill and other intangible assets (Tables)
- R51.htmSupplemental cash flow information (Tables)
995875 - Disclosure - Supplemental cash flow information (Tables)
- R52.htmInsurance subsidiary disclosures (Tables)
995885 - Disclosure - Insurance subsidiary disclosures (Tables)
- R53.htmUnpaid losses and loss adjustment expenses (Tables)
995895 - Disclosure - Unpaid losses and loss adjustment expenses (Tables)
- R54.htmRetroactive reinsurance (Tables)
995905 - Disclosure - Retroactive reinsurance (Tables)
- R55.htmLong-duration insurance contracts (Tables)
995915 - Disclosure - Long-duration insurance contracts (Tables)
- R56.htmNotes payable and other borrowings (Tables)
995925 - Disclosure - Notes payable and other borrowings (Tables)
- R57.htmIncome taxes (Tables)
995935 - Disclosure - Income taxes (Tables)
- R58.htmFair value measurements (Tables)
995945 - Disclosure - Fair value measurements (Tables)
- R59.htmCommon stock (Tables)
995955 - Disclosure - Common stock (Tables)
- R60.htmRevenues from contracts with customers (Tables)
995965 - Disclosure - Revenues from contracts with customers (Tables)
- R61.htmPension plans (Tables)
995975 - Disclosure - Pension plans (Tables)
- R62.htmAccumulated other comprehensive income (Tables)
995985 - Disclosure - Accumulated other comprehensive income (Tables)
- R63.htmBusiness segment data (Tables)
995995 - Disclosure - Business segment data (Tables)
Details (82)
- R64.htmSignificant accounting policies and practices - Narrative (Detail)
996005 - Disclosure - Significant accounting policies and practices - Narrative (Detail)
- R65.htmSignificant business acquisitions - Narrative (Detail)
996015 - Disclosure - Significant business acquisitions - Narrative (Detail)
- R66.htmInvestments in fixed maturity securities (Detail)
996035 - Disclosure - Investments in fixed maturity securities (Detail)
- R67.htmInvestments in fixed maturity securities - Narrative (Detail)
996045 - Disclosure - Investments in fixed maturity securities - Narrative (Detail)
- R68.htmInvestments in fixed maturity securities - Amortized cost and estimated fair value of securities with fixed maturities (Detail)
996055 - Disclosure - Investments in fixed maturity securities - Amortized cost and estimated fair value of securities with fixed maturities (Detail)
- R69.htmInvestments in equity securities (Detail)
996065 - Disclosure - Investments in equity securities (Detail)
- R70.htmInvestments in equity securities - Narrative (Detail)
996075 - Disclosure - Investments in equity securities - Narrative (Detail)
- R71.htmEquity method investments - Narrative (Detail)
996085 - Disclosure - Equity method investments - Narrative (Detail)
- R72.htmEquity method investments - Summary of carrying value and fair value of investments (Detail)
996095 - Disclosure - Equity method investments - Summary of carrying value and fair value of investments (Detail)
- R73.htmEquity method investments - Summary of earnings and distributions received from equity method investments (Detail)
996105 - Disclosure - Equity method investments - Summary of earnings and distributions received from equity method investments (Detail)
- R74.htmEquity method investments - Unaudited financial information (Detail)
996115 - Disclosure - Equity method investments - Unaudited financial information (Detail)
- R75.htmInvestment gains (losses) (Detail)
996125 - Disclosure - Investment gains (losses) (Detail)
- R76.htmInvestment gains (losses) - Narrative (Detail)
996135 - Disclosure - Investment gains (losses) - Narrative (Detail)
- R77.htmLoans and finance receivables (Detail)
996145 - Disclosure - Loans and finance receivables (Detail)
- R78.htmLoans and finance receivables - Schedule of reconciliation of allowance for credit losses on loans and finance receivables (Detail)
996155 - Disclosure - Loans and finance receivables - Schedule of reconciliation of allowance for credit losses on loans and finance receivables (Detail)
- R79.htmLoans and finance receivables - Narrative (Detail)
996165 - Disclosure - Loans and finance receivables - Narrative (Detail)
- R80.htmLoans and finance receivables - Summary of performing and non-performing home loans before allowances and discounts, by year of loan origination (Detail)
996175 - Disclosure - Loans and finance receivables - Summary of performing and non-performing home loans before allowances and discounts, by year of loan origination (Detail)
- R81.htmOther receivables (Detail)
996185 - Disclosure - Other receivables (Detail)
- R82.htmOther receivables - Narrative (Detail)
996195 - Disclosure - Other receivables - Narrative (Detail)
- R83.htmInventories (Detail)
996205 - Disclosure - Inventories (Detail)
- R84.htmInventories - Narrative (Detail)
996215 - Disclosure - Inventories - Narrative (Detail)
- R85.htmProperty, plant and equipment (Detail)
996225 - Disclosure - Property, plant and equipment (Detail)
- R86.htmProperty, plant and equipment - Depreciation expense (Detail)
996235 - Disclosure - Property, plant and equipment - Depreciation expense (Detail)
- R87.htmEquipment held for lease (Detail)
996245 - Disclosure - Equipment held for lease (Detail)
- R88.htmEquipment held for lease - Narrative (Detail)
996255 - Disclosure - Equipment held for lease - Narrative (Detail)
- R89.htmEquipment held for lease - Summary of fixed and variable operating lease revenues (Detail)
996265 - Disclosure - Equipment held for lease - Summary of fixed and variable operating lease revenues (Detail)
- R90.htmEquipment held for lease - Summary of remaining operating lease receipts (Detail)
996275 - Disclosure - Equipment held for lease - Summary of remaining operating lease receipts (Detail)
- R91.htmLeases - Summary of Information related to operating leases (Detail)
996285 - Disclosure - Leases - Summary of Information related to operating leases (Detail)
- R92.htmLeases - Summary of remaining operating lease payments (Detail)
996295 - Disclosure - Leases - Summary of remaining operating lease payments (Detail)
- R93.htmLeases - Components of operating lease expenses (Detail)
996315 - Disclosure - Leases - Components of operating lease expenses (Detail)
- R94.htmGoodwill and other intangible assets - Goodwill (Detail)
996325 - Disclosure - Goodwill and other intangible assets - Goodwill (Detail)
- R95.htmGoodwill and other intangible assets - Goodwill (Parenthetical) (Detail)
996335 - Disclosure - Goodwill and other intangible assets - Goodwill (Parenthetical) (Detail)
- R96.htmGoodwill and other intangible assets - Intangible assets (Detail)
996345 - Disclosure - Goodwill and other intangible assets - Intangible assets (Detail)
- R97.htmGoodwill and other intangible assets - Intangible assets - Narrative (Detail)
996355 - Disclosure - Goodwill and other intangible assets - Intangible assets - Narrative (Detail)
- R98.htmSupplemental cash flow information (Detail)
996375 - Disclosure - Supplemental cash flow information (Detail)
- R99.htmInsurance subsidiaries Disclosure - Narrative (Detail)
996385 - Disclosure - Insurance subsidiaries Disclosure - Narrative (Detail)
- R100.htmInsurance subsidiary disclosures - Insurance premiums by type (Detail)
996395 - Disclosure - Insurance subsidiary disclosures - Insurance premiums by type (Detail)
- R101.htmUnpaid losses and loss adjustment expenses - Reconciliation of changes in claim liabilities (Detail)
996415 - Disclosure - Unpaid losses and loss adjustment expenses - Reconciliation of changes in claim liabilities (Detail)
- R102.htmUnpaid losses and loss adjustment expenses - Narrative (Detail)
996435 - Disclosure - Unpaid losses and loss adjustment expenses - Narrative (Detail)
- R103.htmUnpaid losses and loss adjustment expenses - Reconciliation of unpaid losses and allocated loss adjustment expenses to balance sheet liability (Detail)
996445 - Disclosure - Unpaid losses and loss adjustment expenses - Reconciliation of unpaid losses and allocated loss adjustment expenses to balance sheet liability (Detail)
- R104.htmUnpaid losses and loss adjustment expenses - Losses and allocated loss adjustment expenses Incurred (Detail)
996455 - Disclosure - Unpaid losses and loss adjustment expenses - Losses and allocated loss adjustment expenses Incurred (Detail)
- R105.htmUnpaid losses and loss adjustment expenses - Average historical claims duration (Detail)
996465 - Disclosure - Unpaid losses and loss adjustment expenses - Average historical claims duration (Detail)
- R106.htmRetroactive reinsurance - Reconciliation of changes in claim liabilities and incurred losses and loss adjustment expenses (Detail)
996475 - Disclosure - Retroactive reinsurance - Reconciliation of changes in claim liabilities and incurred losses and loss adjustment expenses (Detail)
- R107.htmRetroactive reinsurance - Narrative (Detail)
996485 - Disclosure - Retroactive reinsurance - Narrative (Detail)
- R108.htmLong-duration insurance contracts - Summary of life, annuity and health insurance benefits liabilities (Detail)
996495 - Disclosure - Long-duration insurance contracts - Summary of life, annuity and health insurance benefits liabilities (Detail)
- R109.htmLong-duration insurance contracts - Summary of changes in discounted present values of expected future policy benefits and expected future net premiums (Detail)
996505 - Disclosure - Long-duration insurance contracts - Summary of changes in discounted present values of expected future policy benefits and expected future net premiums (Detail)
- R110.htmLong-duration insurance contracts - Summary of Other Information Relating to Long-Duration Insurance Liabilities (Detail)
996515 - Disclosure - Long-duration insurance contracts - Summary of Other Information Relating to Long-Duration Insurance Liabilities (Detail)
- R111.htmLong-duration insurance contracts - Summary of gross premiums earned and net interest expense (Detail)
996525 - Disclosure - Long-duration insurance contracts - Summary of gross premiums earned and net interest expense (Detail)
- R112.htmNotes payable and other borrowings (Detail)
996535 - Disclosure - Notes payable and other borrowings (Detail)
- R113.htmNotes payable and other borrowings - Narrative (Detail)
996545 - Disclosure - Notes payable and other borrowings - Narrative (Detail)
- R114.htmIncome taxes - Liabilities (Detail)
996555 - Disclosure - Income taxes - Liabilities (Detail)
- R115.htmIncome taxes - Deferred income taxes (Detail)
996565 - Disclosure - Income taxes - Deferred income taxes (Detail)
- R116.htmIncome taxes - Income tax expense (benefit) components (Detail)
996575 - Disclosure - Income taxes - Income tax expense (benefit) components (Detail)
- R117.htmIncome taxes - Summary of income taxes paid (Details)
996595 - Disclosure - Income taxes - Summary of income taxes paid (Details)
- R118.htmIncome taxes - Income tax expense (benefit) reconciliation (Detail)
996605 - Disclosure - Income taxes - Income tax expense (benefit) reconciliation (Detail)
- R119.htmIncome taxes - Narrative (Detail)
996645 - Disclosure - Income taxes - Narrative (Detail)
- R120.htmFair value measurements - Financial assets and liabilities (Detail)
996655 - Disclosure - Fair value measurements - Financial assets and liabilities (Detail)
- R121.htmFair value measurements - Significant unobservable inputs (Detail)
996665 - Disclosure - Fair value measurements - Significant unobservable inputs (Detail)
- R122.htmFair value measurements - Other information (Detail)
996675 - Disclosure - Fair value measurements - Other information (Detail)
- R123.htmCommon stock - Narrative (Detail)
996685 - Disclosure - Common stock - Narrative (Detail)
- R124.htmCommon stock (Detail)
996695 - Disclosure - Common stock (Detail)
- R125.htmCommon stock (Parenthetical) (Detail)
996705 - Disclosure - Common stock (Parenthetical) (Detail)
- R126.htmRevenue from contracts with customers disaggregated by reportable segment and source of revenue (Detail)
996715 - Disclosure - Revenue from contracts with customers disaggregated by reportable segment and source of revenue (Detail)
- R127.htmRevenue from contracts with customers transaction prices allocated to significant unsatisfied remaining performance obligations and timing of when performance obligations expected to be satisfied (Detail)
996725 - Disclosure - Revenue from contracts with customers transaction prices allocated to significant unsatisfied remaining performance obligations and timing of when performance obligations expected to be satisfied (Detail)
- R128.htmRevenue from contracts with customers transaction prices allocated to significant unsatisfied remaining performance obligations and timing of when performance obligations expected to be satisfied (Detail 1)
996735 - Disclosure - Revenue from contracts with customers transaction prices allocated to significant unsatisfied remaining performance obligations and timing of when performance obligations expected to be satisfied (Detail 1)
- R129.htmPension plans - Net periodic pension expense (Detail)
996745 - Disclosure - Pension plans - Net periodic pension expense (Detail)
- R130.htmPension plans - Defined benefit pension plans - Narrative (Detail)
996755 - Disclosure - Pension plans - Defined benefit pension plans - Narrative (Detail)
- R131.htmPension plans - Projected benefit obligation, plan assets and net funded status (Detail)
996765 - Disclosure - Pension plans - Projected benefit obligation, plan assets and net funded status (Detail)
- R132.htmPension plans - Additional tabular disclosures (Detail)
996795 - Disclosure - Pension plans - Additional tabular disclosures (Detail)
- R133.htmPension plans - Fair value of plan assets (Detail)
996805 - Disclosure - Pension plans - Fair value of plan assets (Detail)
- R134.htmPension plans - Defined contribution pension plans - Narrative (Detail)
996815 - Disclosure - Pension plans - Defined contribution pension plans - Narrative (Detail)
- R135.htmAccumulated other comprehensive income (Detail)
996825 - Disclosure - Accumulated other comprehensive income (Detail)
- R136.htmBusiness segment data - Earnings data (Detail)
996835 - Disclosure - Business segment data - Earnings data (Detail)
- R137.htmBusiness segment data - Reconciliations of Revenues and Earnings before income taxes (Detail)
996845 - Disclosure - Business segment data - Reconciliations of Revenues and Earnings before income taxes (Detail)
- R138.htmBusiness segment data - Additional tabular disclosures (Detail)
996855 - Disclosure - Business segment data - Additional tabular disclosures (Detail)
- R139.htmBusiness segment data - Insurance premiums by geographic area (Detail)
996865 - Disclosure - Business segment data - Insurance premiums by geographic area (Detail)
- R140.htmBusiness segment data - Narrative (Detail)
996875 - Disclosure - Business segment data - Narrative (Detail)
- R141.htmContingencies and commitments - Narrative (Detail)
996885 - Disclosure - Contingencies and commitments - Narrative (Detail)
- R142.htmCondensed Financial Information - Balance Sheets (Detail)
996895 - Disclosure - Condensed Financial Information - Balance Sheets (Detail)
- R143.htmCondensed Financial Information - Statements of Earnings and Comprehensive Income (Detail)
996915 - Disclosure - Condensed Financial Information - Statements of Earnings and Comprehensive Income (Detail)
- R144.htmCondensed Financial Information - Statements of Cash Flows (Detail)
996925 - Disclosure - Condensed Financial Information - Statements of Cash Flows (Detail)
- R145.htmNote to Condensed Financial Information - Narrative (Detail)
996935 - Disclosure - Note to Condensed Financial Information - Narrative (Detail)