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Operating

D&A

Berkshire Hathaway D&A decreased by 1.1% to $3.51B in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 7.5%, from $3.27B to $3.51B. Over 4 years (FY 2021 to FY 2025), D&A shows an upward trend with a 5.9% CAGR.

Analysis

StatementCash Flow Statement
SectionOperating
CategoryEfficiency
SignalContext dependent
VolatilityStable
First reportedQ1 2013
Last reportedQ1 2026May 4, 2026

How to read this metric

Higher levels typically reflect a large base of physical infrastructure or previous acquisitions of intangible assets that are being expensed over time.

Detailed definition

A non-cash accounting expense that allocates the cost of tangible and intangible assets over their useful lives. This am...

Peer comparison

Capital-intensive businesses like railroads and utilities show significantly higher D&A relative to service-oriented firms.

Metric ID: depreciation_and_amortization_cf

Historical Data

20 periods
 Q2 '21Q3 '21Q4 '21Q1 '22Q2 '22Q3 '22Q4 '22Q1 '23Q2 '23Q3 '23Q4 '23Q1 '24Q2 '24Q3 '24Q4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Value$2.67B$2.67B$2.71B$2.7B$2.71B$2.73B$2.76B$3.05B$3.1B$3.21B$3.13B$3.17B$3.2B$3.21B$3.28B$3.27B$3.33B$3.33B$3.55B$3.51B
QoQ Change-0.1%+1.4%-0.1%+0.3%+0.7%+1.1%+10.6%+1.5%+3.7%-2.5%+1.2%+0.9%+0.3%+2.4%-0.5%+2.0%+0.1%+6.5%-1.1%
YoY Change+1.4%+2.2%+2.0%+12.9%+14.2%+17.7%+13.5%+3.8%+3.3%-0.1%+4.9%+3.1%+4.1%+4.0%+8.1%+7.5%
Range$2.67B$3.55B
CAGR+5.9%
Avg YoY Growth+6.4%
Median YoY Growth+4.0%

Product Breakdown

View all
SegmentQ1 '22Q2 '22Q3 '22
Railroad Utilities And Energy$1.54B$1.55B$1.56B
Insurance And Other$564M$563M$563M
Total$2.7B$2.71B$2.73B

Business Segments

View all
SegmentQ2 '24Q3 '24Q4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Berkshire Hathaway Energy Company$988M$997M$1.02B$1.02B$1.06B$1.04B$1.1B$1.09B
Manufacturing Businesses$613M$614M$594M$610M$612M$606M$636M$746M
Service And Retailing Businesses$376M$398M$381M$399M$404M$413M$427M$408M
Pilot Travel Centers LLC$251M$254M$262M$257M$260M$266M$312M$281M
Berkshire Hathaway Insurance Group$100M$94M$119M$107M$110M$112M$109M$101M
Mc Lane Company$49M$50M$68M$49M$47M$50M$68M$50M
Total$3.2B$3.21B$3.28B$3.27B$3.33B$3.33B$3.55B$3.51B

Frequently Asked Questions

What is Berkshire Hathaway's d&a?
Berkshire Hathaway (BRK.A) reported d&a of $3.51B in Q1 2026.
How has Berkshire Hathaway's d&a changed year-over-year?
Berkshire Hathaway's d&a increased by 7.5% year-over-year, from $3.27B to $3.51B.
What is the long-term trend for Berkshire Hathaway's d&a?
Over 4 years (2021 to 2025), Berkshire Hathaway's d&a has grown at a 5.9% compound annual growth rate (CAGR), from $10.72B to $13.48B.
What does d&a mean?
An accounting charge that recognizes the aging of equipment and assets without using actual cash.