所以Berkshire账目之下有分insurance premiums earned 、sales and service revenues、revenues of railroad, utilities and energy businesses等等来记录它众多子公司的收入(和支出)。
它持有的股票(IBM、Coca-Cola等等)派息纳入interest, dividend and other investment income,而investment and derivative gains/losses是当Berkshire将别家公司股票卖掉得到的盈利/亏损。