v3.26.1
Fair Value of Measurements (Tables)
 12 Months Ended
Dec. 31, 2025
EBP 002  
EBP, Investment, Fair Value and NAV [Line Items]  
Summary of Plan"s Investments at Fair based on Valuation Inputs

The following table sets forth by level, within the fair value hierarchy, the Plan’s investments at fair value as of December 31, 2025 and 2024. The Plan has no investments classified within Level 3 of the valuation hierarchy.

 

 

December 31, 2025

 

 

Level 1

 

 

Level 2

 

 

Level 3

 

 

Total

 

Money market fund

 

$

—

 

 

$

276,802

 

 

$

—

 

 

$

276,802

 

Berkshire Hathaway Class B Common Stock Fund

 

 

13,806,299

 

 

 

—

 

 

 

—

 

 

 

13,806,299

 

Mutual funds

 

 

437,253,013

 

 

 

—

 

 

 

—

 

 

 

437,253,013

 

Total investments in the fair value hierarchy

 

$

451,059,312

 

 

$

276,802

 

 

$

—

 

 

$

451,336,114

 

VRSTIII measured at net asset value (a)

 

 

 

 

 

 

 

 

 

 

$

9,607,422

 

Total investments, at fair value

 

 

 

 

 

 

 

 

 

 

$

460,943,536

 

 

 

December 31, 2024

 

 

Level 1

 

 

Level 2

 

 

Level 3

 

 

Total

 

Money market fund

 

$

—

 

 

$

296,537

 

 

$

—

 

 

$

296,537

 

Berkshire Hathaway Class B Common Stock Fund

 

 

12,636,838

 

 

 

—

 

 

 

—

 

 

 

12,636,838

 

Mutual funds

 

 

193,794,197

 

 

 

—

 

 

 

—

 

 

 

193,794,197

 

Common/Collective Trusts

 

 

—

 

 

 

176,639,823

 

 

 

—

 

 

 

176,639,823

 

Total investments in the fair value hierarchy

 

$

206,431,035

 

 

$

176,936,360

 

 

$

—

 

 

$

383,367,395

 

VRSTIII measured at net asset value (a)

 

 

 

 

 

 

 

 

 

 

$

9,961,297

 

Total investments, at fair value

 

 

 

 

 

 

 

 

 

 

$

393,328,692

 

 

(a)
In accordance with U.S. GAAP, investments in VRSTIII that are measured at net asset value per share (or its equivalent) as a practical expedient have not been classified in the fair value hierarchy. The fair value amounts presented in this table are intended to permit reconciliation of the fair value hierarchy to the line items presented as Investments at Fair Value in the Statements of Net Assets Available for Benefits.