Berkshire Hathaway Inc. (BRK.B) is expected to report fourth-quarter 2023 earnings soon. BRK.B delivered an earnings surprise in two of the last four quarters and missed in the other two, the average beat being 0.20%.The Zacks Consensus Estimate for fourth-quarter earnings is pegged at $1.78 per share, indicating a decrease of 41.6% from the year-ago quarter’s reported figure.Factors to ConsiderThe insurance business in the to-be-reported quarter is likely to have benefited from lower catastrophe losses, im ...