BERKSHIRE HATHAWAY INC — Balance Sheet Charts
12 snapshots of history · ending 2026-03-31 · SEC EDGAR
Assets vs Liabilities
Working Capital Components
Capital Structure (LT Debt / Cash / Equity)
BERKSHIRE HATHAWAY INC — Equity RollforwardNEW
Per-period stockholders' equity flows + ending balances by component, sourced from the issuer's 10-K dimensional XBRL on us-gaap:StatementEquityComponentsAxis. Positive flows (Net Income / OCI / SBC / Stock Issuance) above the axis; negative flows (Dividends / Buybacks / Tax Withholding) below. Net change in equity per period = sum of bars.
Common + APIC
$35.6B
Retained Earnings
$763.2B
AOCI
−$2.4B
Treasury Stock
−$78.9B
NCI
$2.3B
Total Equity
—
BERKSHIRE HATHAWAY INC — Long-Term Debt ScheduleNEW
Debt by category sourced from us-gaap:LongtermDebtTypeAxis dimensional XBRL. Stated rates converted from XBRL's decimal convention (e.g. 0.052) to percent (5.20%).
Total Face
—
Total Carrying
—
Weighted Avg Rate
—
| Category | Stated Rate | Face | Carrying | Effective Rate |
|---|---|---|---|---|
| Unsecured Debt | — | — | — | 5.65% |
BERKSHIRE HATHAWAY INC — Pension & OPEBNEW
Per-plan-type defined-benefit + post-retirement disclosures sourced from us-gaap:RetirementPlanTypeAxis dimensional XBRL. Funded status (= plan assets − benefit obligation) is the headline signal — negative values mean the plan is underfunded and the gap sits on the balance sheet as hidden leverage. Discount-rate and expected-return assumptions drive the obligation calculation; small assumption changes cause large swings in the projected liability.
Pension Plans Defined Benefit
Plan Assets
$13.59B
Benefit Obligation
$11.54B
Funded Status
+$2.05B
Discount Rate
5.40%
Expected Return
—
Net Periodic Cost
−$204.0M
Service Cost
$95.0M
Interest Cost
$627.0M
Employer Contrib.
$108.0M
Funded Status Trend
BERKSHIRE HATHAWAY INC — PP&E by TypeNEW
Capitalized-asset breakdown sourced from us-gaap:PropertyPlantAndEquipmentByTypeAxis dimensional XBRL. Surfaces the "where capex is flowing" story — servers/networking dominate cloud-infra builds (AMZN, META), upstream equipment dominates energy capex (XOM), vehicles/fleet dominate auto-OEMs (TSLA).
By CategoryAs of 2025-12-31 · Total Gross $336.35B
$137.36B
40.8% of total
$98.80B
29.4% of total
$56.16B
16.7% of total
$26.23B
7.8% of total
$15.63B
4.6% of total
$2.16B
0.6% of total
| Member | Class | Gross | Accum. Dep. | Net | Useful Life |
|---|---|---|---|---|---|
| Utility Generation Transmission And Distribution Systems | Other | $109.81B | — | — | — |
| L and Track Structure And Other Roadway | Land & Buildings | $76.76B | — | — | — |
| Machinery And Equipment | Machinery & Equipment | $34.73B | — | — | — |
| L and Buildings And Improvements | Land & Buildings | $22.03B | — | — | — |
| Pipelines | Other | $21.33B | — | — | — |
| Air Transportation Equipment | Vehicles & Fleet | $15.88B | — | — | — |
| Locomotives Freight Cars And Other Equipment | Machinery & Equipment | $15.77B | — | — | — |
| Other Energy Equipment | Energy Assets | $15.63B | — | — | — |
| Railroad Transportation Equipment | Vehicles & Fleet | $10.36B | — | — | — |
| Furniture Fixtures And Other | Other | $6.21B | — | — | — |
| Other Capitalized Property Plant And Equipment | Machinery & Equipment | $5.66B | — | — | — |
| Construction In Progress | Construction in Progress | $2.16B | — | — | — |
BERKSHIRE HATHAWAY INC — Goodwill by SegmentNEW
Per-segment goodwill allocation sourced from us-gaap:StatementBusinessSegmentsAxis dimensional XBRL. Surfaces the impairment-watch story (shrinking goodwill = real write-down loss masked behind GAAP non-cash label) and where the latest M&A landed (acquired-period column).
As of 2025-12-31 · Total Goodwill $83.07B
| Segment | Goodwill | Acquired (Period) | Impairment | FX Translation |
|---|---|---|---|---|
| Manufacturing Businesses32.4% | $26.93B | — | — | — |
| Berkshire Hathaway Insurance Group19.9% | $16.56B | — | — | — |
| Burlington Northern Santa Fe Corporation18.5% | $15.35B | — | — | — |
| Berkshire Hathaway Energy Company14.2% | $11.78B | — | — | — |
| Pilot Travel Centers LLC7.9% | $6.55B | — | — | — |
| Service And Retailing Businesses6.8% | $5.68B | — | — | — |
| Mc Lane Company0.3% | $232M | — | — | — |
BERKSHIRE HATHAWAY INC — Pension Plan Asset AllocationNEW
Per-asset-category breakdown of the pension plan, sourced from us-gaap:DefinedBenefitPlanByPlanAssetCategoriesAxis dimensional XBRL. Tells the de-risking story — mature plans shift from equity to fixed income as obligations approach payout. Target vs actual allocation column shows the rebalancing signal.
By CategoryAs of 2025-12-31 · Total Plan Assets $13.59B
| Category | Fair Value | Actual % | Target % | Δ vs Target |
|---|---|---|---|---|
| Equity Securities | $6.17B45.4% | — | — | — |
| Fixed Income / Debt | $2.95B21.7% | — | — | — |
| Other | $2.41B17.7% | — | — | — |
| Cash & Equivalents | $2.06B15.2% | — | — | — |
BERKSHIRE HATHAWAY INC — VIE & Consolidated EntitiesNEW
Per-consolidated-entity disclosures sourced from us-gaap:ConsolidatedEntitiesAxis dimensional XBRL. Surfaces the shadow-exposure story — banks moved much securitization activity into VIEs they don't consolidate (not the "primary beneficiary") but where contractual exposure is still material. Off-BS commitments are flagged in amber.
As of 2025-12-31
| Entity | Class | Assets | Beneficial Interest | Off-BS Commitments |
|---|---|---|---|---|
| Parent Company | Parent Company (Standalone) | $740.41B | — | — |
BERKSHIRE HATHAWAY INC — Insurance Reserves by Accident YearNEWFavorable Dev.
Per-accident-year ASU 2015-09 short-duration disclosure sourced from us-gaap:ShortdurationInsuranceContractsAccidentYearAxis. Incurred Claims is the issuer's current ultimate-loss estimate; IBNR is the unpaid reserve still outstanding. When prior-AY ultimate estimates shrink across periods, that's favorable development (over-reserved → release flatters current earnings).
As of 2025-12-31
| Accident Year | Incurred Claims | Cumulative Paid | IBNR | Paid % | Reported Claims |
|---|---|---|---|---|---|
| 2016 | $1.18B | $1.02B | $64M | 86.3% | 15,000 |
| 2017 | $1.32B | $1.05B | $86M | 79.6% | 21,000 |
| 2018 | $1.58B | $1.21B | $115M | 76.5% | 24,000 |
| 2019 | $1.61B | $1.15B | $129M | 71.8% | 22,000 |
| 2020 | $1.58B | $976M | $225M | 61.6% | 33,000 |
| 2021 | $16.83B | $16.13B | $545M | 95.9% | 2,461,000 |
| 2022 | $18.27B | $16.85B | $1.06B | 92.2% | 2,397,000 |
| 2023 | $17.23B | $14.55B | $1.86B | 84.5% | 1,977,000 |
| 2024 | $10.83B | $10.73B | $88M | 99.0% | 6,496,000 |
| 2025 | $10.61B | $9.94B | −$275M | 93.6% | 5,828,000 |
BERKSHIRE HATHAWAY INC — Utility Rate Base & Regulatory AssetsNEW
Regulated-utility rate base composition, regulatory assets / liabilities, and AFUDC capitalized return on CWIP. Sourced from flat us-gaap:PublicUtilities* + Regulatory* CompanyFacts concepts. Net Plant × authorized ROE (~9–10%) ≈ regulated-earnings entitlement; net regulatory position (assets − liabilities) is the future-earnings tailwind / headwind.
Regulatory Assets (Total)
$4.25B
Future rate recoveries
Net Regulatory Position
$1.42B
Net asset — future earnings tailwind
Regulatory Assets vs Liabilities
Future rate recoveries (assets, +) vs future refund obligations to ratepayers (liabilities, −). Net liability = excess deferred income tax flowing back to customers post-TCJA.
| Line | 2009-12-31 | 2010-12-31 | 2011-12-31 | 2012-12-31 | 2013-12-31 | 2014-12-31 |
|---|---|---|---|---|---|---|
| Regulatory Assets (Total) | $2.09B | $2.50B | $2.92B | $2.91B | $3.52B | $4.25B |
| Regulatory Liabilities (Total) | $1.60B | $1.66B | $1.73B | $1.81B | $2.67B | $2.83B |