Operating

D&A

Berkshire Hathaway D&A increased by 0.1% to $3.33B in Q3 2025 compared to the prior quarter. Year-over-year, this metric grew by 4.0%, from $3.21B to $3.33B. Over 3 years (FY 2021 to FY 2024), D&A shows an upward trend with a 6.2% CAGR.

Analysis

StatementCash Flow Statement
SectionOperating
CategoryEfficiency
SignalContext dependent
VolatilityStable
First reportedQ4 2013
Last reportedQ4 2025

How to read this metric

Higher levels typically reflect significant historical capital expenditures or acquisitions that are now being expensed over time.

Detailed definition

This metric represents the non-cash accounting charges used to allocate the cost of tangible assets and intangible asset...

Peer comparison

Capital-intensive hardware manufacturers generally show higher D&A relative to revenue than pure-play software companies.

Metric ID: cf_depreciation_and_amortization

Historical Data

18 periods
 Q2 '21Q3 '21Q4 '21Q1 '22Q2 '22Q3 '22Q4 '22Q1 '23Q2 '23Q3 '23Q4 '23Q1 '24Q2 '24Q3 '24Q4 '24Q1 '25Q2 '25Q3 '25
Value$2.67B$2.67B$2.71B$2.70B$2.71B$2.73B$2.76B$3.05B$3.10B$3.21B$3.13B$3.17B$3.20B$3.21B$3.28B$3.27B$3.33B$3.33B
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%
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%
Range$2.67B$3.33B
CAGR+5.3%
Avg YoY Growth+6.2%
Median YoY Growth+3.9%
Current Streak2 quarters growth

Business Segments

View all
SegmentQ4 '23Q1 '24Q2 '24Q3 '24Q4 '24Q1 '25Q2 '25Q3 '25
Berkshire Hathaway Energy Company$978.25M$994.00M$988.00M$997.00M$1.02B$1.02B$1.06B$1.04B
Manufacturing Businesses$524.75M$601.00M$613.00M$614.00M$594.00M$610.00M$612.00M$606.00M
Service And Retailing Businesses$318.75M$367.00M$376.00M$398.00M$381.00M$399.00M$404.00M$413.00M
Pilot Travel Centers LLC$127.50M$245.00M$251.00M$254.00M$262.00M$257.00M$260.00M$266.00M
Berkshire Hathaway Insurance Group$18.00M$98.00M$100.00M$94.00M$119.00M$107.00M$110.00M$112.00M
Mc Lane Company$52.00M$50.00M$49.00M$50.00M$68.00M$49.00M$47.00M$50.00M
Total$3.13B$3.17B$3.20B$3.21B$3.28B$3.27B$3.33B$3.33B

Frequently Asked Questions

What is Berkshire Hathaway's d&a?
Berkshire Hathaway (BRK.B) reported d&a of $3.33B in Q3 2025.
How has Berkshire Hathaway's d&a changed year-over-year?
Berkshire Hathaway's d&a increased by 4.0% year-over-year, from $3.21B to $3.33B.
What is the long-term trend for Berkshire Hathaway's d&a?
Over 3 years (2021 to 2024), Berkshire Hathaway's d&a has grown at a 6.2% compound annual growth rate (CAGR), from $10.72B to $12.86B.
What does d&a mean?
The accounting process of spreading the cost of physical and intangible assets over time.