Noncontrolling Interest and Income Allocation - Refer to Notes 2 and 13 to the financial statements Critical Audit Matter Description In November 2020, NEP and two of its indirect subsidiaries, Genesis Solar Holdings, LLC (Genesis Holdings) and Genesis Solar Funding, LLC (Genesis Funding) entered into a Membership Interest Purchase Agreement (MIPA) with a group of investors to finance the acquisition of ownership interests in several wind and solar assets from NextEra Energy Resources, LLC and to recapitalize NEP companies that own three existing wind assets and one existing solar asset.