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OMAHA — Berkshire Hathaway Inc. said Friday that it benefited from an improving economy and investment gains related to its acquisition of BNSF railroad in the first quarter as it rebounded from last year’s loss to deliver $3.6 billion in net income.

Berkshire said it earned $2,272 per Class A share during the quarter. That’s after last year’s loss of $1.5 billion, or $990 per share, as it wrote down the value of its ConocoPhillips investment.

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