through nep opco , nep has ownership interests in a portfolio of contracted renewable generation assets consisting of wind and solar projects and a portfolio of contracted natural gas pipeline assets . nep 's financial results are shown on a consolidated basis with financial results attributable to nee equity reflected in noncontrolling interests . during 2020 , 2019 and 2018 , nep acquired various projects from neer as discussed in note 3. in addition , in november 2019 , a subsidiary of nep acquired an equity method investment in a natural gas pipeline located in pennsylvania from third parties . see note 3. in june 2018 , a subsidiary of nep completed the sale of canadian holdings which owned four wind generation facilities and two solar generation facilities located in ontario , canada with a generating capacity totaling approximately 396 mw . see note 2 - disposal of canadian holdings . nep is closely monitoring the global outbreak of covid-19 and is taking steps intended to mitigate the potential risks to nep posed by covid-19 . see note 15 - coronavirus pandemic . results of operations replace_table_token_5_th 28 2020 compared to 2019 operating revenues operating revenues primarily consist of income from the sale of energy under nep 's ppas and services provided under natural gas transportation agreements , partly offset by the amortization of intangible assets - ppas ( see note 2 - intangible assets - ppas ) . operating revenues increased $ 62 million during the year ended december 31 , 2020. the increase in renewable energy sales reflects an increase of approximately $ 39 million related to the projects acquired in june 2019 and an increase of $ 19 million primarily related to higher wind and solar resource . wind and solar resource levels , weather conditions and the performance of nep 's renewable energy portfolio represent significant factors that could affect its operating results because these variables impact energy sales . additionally , project acquisitions or expansion opportunities could impact future revenues . operating expenses operations and maintenance o & m expenses include interconnection costs , labor expenses , turbine servicing costs , land payments , insurance , materials , supplies , shared services and administrative expenses attributable to nep 's projects , and costs and expenses under the msa , asas and o & m agreements ( see note 14 ) . o & m expenses also include the cost of maintaining and replacing certain parts for the projects in the portfolio to maintain , over the long term , operating income or operating capacity . o & m expenses increased $ 27 million during the year ended december 31 , 2020 primarily due to increases of approximately $ 15 million in higher other corporate expenses , including higher idr fees related to growth in nep 's distributions to its common unitholders , and $ 6 million related to the projects acquired in june 2019. o & m expenses related to the existing portfolio are expected to remain relatively stable from year to year . however , nep 's o & m expenses are likely to increase as nep acquires new projects . depreciation and amortization depreciation and amortization expense reflects costs associated with depreciation and amortization of nep 's assets , based on depreciable asset lives and consistent depreciation methodologies . for certain of the renewable energy projects , citcs are recorded as a reduction in property , plant and equipment - net on the consolidated balance sheets and amortized as a reduction to depreciation and amortization expense over the estimated life of the related property . depreciation and amortization expense also includes a provision for wind and solar facility dismantlement , asset removal costs and accretion related to asset retirement obligations and the amortization of finite-lived intangible assets . depreciation and amortization expense increased $ 12 million during the year ended december 31 , 2020 primarily as a result of approximately $ 7 million of depreciation related to projects acquired in june 2019. other income ( deductions ) interest expense interest expense primarily consists of interest under long-term debt agreements and mark-to-market gains and losses on interest rate contracts . in 2020 and 2019 , interest expense also reflects approximately $ 67 million and $ 153 million , respectively , of costs including cash payments and the write-off of debt issuance costs , primarily related to the retirement of debt in the respective periods . interest expense decreased approximately $ 82 million during the year ended december 31 , 2020 primarily due to lower costs associated with the retirement of debt and reduced interest expense of approximately $ 75 million associated with debt retired in 2019 , partly offset by an increase in interest expense of $ 58 million related to debt incurred in 2019 and an increase in interest expense of $ 22 million related to unfavorable mark-to-market activity . see note 12 and note 5 - financial statement impact of derivative instruments . equity in earnings of equity method investees equity in earnings of equity method investees increased $ 70 million for the year ended december 31 , 2020 primarily due to $ 56 million of earnings related to the investment in meade in november 2019 ( see note 3 ) as well as an increase of $ 14 million in earnings related to desert sunlight primarily related to lower o & m and interest expenses . income taxes nep recognizes in income its applicable ownership share of u.s. income taxes due to the disregarded tax status of substantially all of the u.s. projects under nep opco . net income or loss attributable to noncontrolling interests includes minimal u.s. taxes . story_separator_special_tag carrying value of equity method investments nep evaluates its equity method investments for impairment when events or changes in circumstances indicate that the fair value of the investment is less than the carrying value and the investment may be other than temporarily impaired . indicators of a potential impairment include , but are not limited to , a series of operating losses of an investee , the absence of an ability to recover the carrying amount of the investment , the inability of the investee to sustain an earnings capacity and a current fair value of an investment that may be less than its carrying value . if indicators of impairment exist , an estimate of the investment 's fair value will be calculated . approaches for estimating fair value include , among others , an income approach using a probability-weighted discounted cash flows model and a market approach using an earnings before interest , taxes , depreciation and amortization ( ebitda ) multiple model . the probability assigned to each scenario as well as the cash flows and ebitda multiple identified are critical in determining fair value . an impairment loss is required to be recognized if the impairment is deemed to be other than temporary . assessment of whether an investment is other-than-temporarily impaired involves , among other factors , consideration of the length of time that the fair value is below the carrying value , current expected performance relative to the expected performance when the investment was initially made , performance relative to peers , industry performance relative to the economy , credit rating , regulatory actions and legal and permitting challenges . if management is unable to reasonably assert that an impairment is temporary or believes that there will not be full recovery of the carrying value of its investment , then the impairment is considered to be other than temporary . investments that are other-than-temporarily impaired are written down to their estimated fair value and can not subsequently be written back up for increases in estimated fair value . impairment losses , if any , would be recorded in equity in earnings ( losses ) of equity method investees in nep 's consolidated statements of income . business combinations certain assumptions and estimates are employed in determining the fair value of assets acquired , evaluating the fair value of liabilities assumed , as well as in determining the allocation of goodwill to a reporting unit . these estimates may be affected by factors such as changing market conditions , technological advances in the energy industry or changes in regulations governing that industry . other key inputs that require judgment include discount rates , comparable market transactions , estimated useful lives and probability of future transactions . the most significant assumptions requiring the most judgment involve identifying and estimating the fair value of intangible assets and property , plant and equipment and the associated useful lives for establishing amortization periods . to finalize purchase accounting for significant transactions , nep may utilize the services of independent valuation specialists to assist in the determination of the fair value of acquired intangible assets and property , plant and equipment . the allocation of the purchase price may be modified up to one year from the date of the acquisition if new information is obtained about the fair value of assets acquired and liabilities assumed . see note 3. goodwill and other intangible assets goodwill acquired in connection with business combinations represents the excess of consideration over the fair value of net assets acquired . for goodwill and intangible assets with indefinite lives , an assessment for impairment is performed annually or whenever an event indicating impairment may have occurred . nep completes the annual impairment test for goodwill and indefinite-lived intangibles using an assessment date of october 1. goodwill is reviewed for impairment by comparing the carrying value of a reporting unit 's net assets , including allocated goodwill , to the estimated fair value of a reporting unit . nep estimates the fair value of a reporting unit using a combination of the income , market and cost approaches . determining the fair value of a reporting unit requires judgment and the use of significant estimates and assumptions . such estimates and assumptions include revenue growth rates , future operating margins , the weighted average cost of capital , and future market conditions , among others . if a reporting unit 's carrying value is greater than its fair value , a second step is performed whereby the implied fair value of goodwill is estimated by allocating the fair value of a reporting unit in a hypothetical purchase price allocation analysis . a goodwill impairment charge would be recognized for the amount by which the carrying value of goodwill exceeds its reassessed fair value . nep performed its annual goodwill impairment test in october 2020 and determined , based on the results , that no goodwill impairment charge was required . quantitative and qualitative disclosures about market risk nep is exposed to several market risks in its normal business activities . market risk is the potential loss that may result from market changes associated with its business . the types of market risks include interest rate and counterparty credit risks . interest rate risk nep is exposed to risk resulting from changes in interest rates associated with outstanding and expected future debt issuances and borrowings . nep manages interest rate exposure by monitoring current interest rates , entering into interest rate contracts 35 and using a combination of fixed rate and variable rate debt . interest rate swaps are used to mitigate and adjust interest rate exposure when deemed appropriate based upon market conditions or when required by financing agreements ( see note 5 ) . nep has long-term debt instruments that subject it to the risk of loss associated with movements in market interest rates . at december 31 , 2020 , substantially all of the

liquidity position at december 31 , 2020 , nep 's liquidity position was approximately $ 1,598 million . the table below provides the components of nep 's liquidity position : replace_table_token_6_th ( a ) excludes certain credit facilities discussed below due to restrictions on the use of the borrowings . see note 12 . ( b ) in february 2021 , $ 90 million was borrowed under the nep opco credit facility and the maturity date for substantially all of the nep opco credit facility was extended until 2026 . ( c ) see note 13 - class b noncontrolling interests for a discussion of the final funding related to the sale of class b noncontrolling interests in genesis holdings . management believes that nep 's liquidity position and cash flows from operations will be adequate to finance o & m , maintenance capital expenditures , distributions to its unitholders and liquidity commitments . management continues to regularly monitor nep 's financing needs consistent with prudent balance sheet management . financing arrangements nep opco and its direct subsidiary are parties to a $ 1,250 million revolving credit facility ( nep opco credit facility ) maturing in february 2026. during 2020 , $ 80 million was drawn under the nep opco credit facility and $ 590 million of the outstanding borrowings under this facility were repaid . at december 31 , 2020 , no amounts were outstanding under the nep opco credit facility .


 Write a concise suspicious activity report of the following text delimited by triple backquotes. Return your response as a formal report which covers the key points highlighting the location,dates,entity names and account holder information in chronological order of the text.
     ```liquidity position at december 31 , 2020 , nep 's liquidity position was approximately $ 1,598 million . the table below provides the components of nep 's liquidity position : replace_table_token_6_th ( a ) excludes certain credit facilities discussed below due to restrictions on the use of the borrowings . see note 12 . ( b ) in february 2021 , $ 90 million was borrowed under the nep opco credit facility and the maturity date for substantially all of the nep opco credit facility was extended until 2026 . ( c ) see note 13 - class b noncontrolling interests for a discussion of the final funding related to the sale of class b noncontrolling interests in genesis holdings . management believes that nep 's liquidity position and cash flows from operations will be adequate to finance o & m , maintenance capital expenditures , distributions to its unitholders and liquidity commitments . management continues to regularly monitor nep 's financing needs consistent with prudent balance sheet management . financing arrangements nep opco and its direct subsidiary are parties to a $ 1,250 million revolving credit facility ( nep opco credit facility ) maturing in february 2026. during 2020 , $ 80 million was drawn under the nep opco credit facility and $ 590 million of the outstanding borrowings under this facility were repaid . at december 31 , 2020 , no amounts were outstanding under the nep opco credit facility .
```    
 Suspicious Activity Report : through nep opco , nep has ownership interests in a portfolio of contracted renewable generation assets consisting of wind and solar projects and a portfolio of contracted natural gas pipeline assets . nep 's financial results are shown on a consolidated basis with financial results attributable to nee equity reflected in noncontrolling interests . during 2020 , 2019 and 2018 , nep acquired various projects from neer as discussed in note 3. in addition , in november 2019 , a subsidiary of nep acquired an equity method investment in a natural gas pipeline located in pennsylvania from third parties . see note 3. in june 2018 , a subsidiary of nep completed the sale of canadian holdings which owned four wind generation facilities and two solar generation facilities located in ontario , canada with a generating capacity totaling approximately 396 mw . see note 2 - disposal of canadian holdings . nep is closely monitoring the global outbreak of covid-19 and is taking steps intended to mitigate the potential risks to nep posed by covid-19 . see note 15 - coronavirus pandemic . results of operations replace_table_token_5_th 28 2020 compared to 2019 operating revenues operating revenues primarily consist of income from the sale of energy under nep 's ppas and services provided under natural gas transportation agreements , partly offset by the amortization of intangible assets - ppas ( see note 2 - intangible assets - ppas ) . operating revenues increased $ 62 million during the year ended december 31 , 2020. the increase in renewable energy sales reflects an increase of approximately $ 39 million related to the projects acquired in june 2019 and an increase of $ 19 million primarily related to higher wind and solar resource . wind and solar resource levels , weather conditions and the performance of nep 's renewable energy portfolio represent significant factors that could affect its operating results because these variables impact energy sales . additionally , project acquisitions or expansion opportunities could impact future revenues . operating expenses operations and maintenance o & m expenses include interconnection costs , labor expenses , turbine servicing costs , land payments , insurance , materials , supplies , shared services and administrative expenses attributable to nep 's projects , and costs and expenses under the msa , asas and o & m agreements ( see note 14 ) . o & m expenses also include the cost of maintaining and replacing certain parts for the projects in the portfolio to maintain , over the long term , operating income or operating capacity . o & m expenses increased $ 27 million during the year ended december 31 , 2020 primarily due to increases of approximately $ 15 million in higher other corporate expenses , including higher idr fees related to growth in nep 's distributions to its common unitholders , and $ 6 million related to the projects acquired in june 2019. o & m expenses related to the existing portfolio are expected to remain relatively stable from year to year . however , nep 's o & m expenses are likely to increase as nep acquires new projects . depreciation and amortization depreciation and amortization expense reflects costs associated with depreciation and amortization of nep 's assets , based on depreciable asset lives and consistent depreciation methodologies . for certain of the renewable energy projects , citcs are recorded as a reduction in property , plant and equipment - net on the consolidated balance sheets and amortized as a reduction to depreciation and amortization expense over the estimated life of the related property . depreciation and amortization expense also includes a provision for wind and solar facility dismantlement , asset removal costs and accretion related to asset retirement obligations and the amortization of finite-lived intangible assets . depreciation and amortization expense increased $ 12 million during the year ended december 31 , 2020 primarily as a result of approximately $ 7 million of depreciation related to projects acquired in june 2019. other income ( deductions ) interest expense interest expense primarily consists of interest under long-term debt agreements and mark-to-market gains and losses on interest rate contracts . in 2020 and 2019 , interest expense also reflects approximately $ 67 million and $ 153 million , respectively , of costs including cash payments and the write-off of debt issuance costs , primarily related to the retirement of debt in the respective periods . interest expense decreased approximately $ 82 million during the year ended december 31 , 2020 primarily due to lower costs associated with the retirement of debt and reduced interest expense of approximately $ 75 million associated with debt retired in 2019 , partly offset by an increase in interest expense of $ 58 million related to debt incurred in 2019 and an increase in interest expense of $ 22 million related to unfavorable mark-to-market activity . see note 12 and note 5 - financial statement impact of derivative instruments . equity in earnings of equity method investees equity in earnings of equity method investees increased $ 70 million for the year ended december 31 , 2020 primarily due to $ 56 million of earnings related to the investment in meade in november 2019 ( see note 3 ) as well as an increase of $ 14 million in earnings related to desert sunlight primarily related to lower o & m and interest expenses . income taxes nep recognizes in income its applicable ownership share of u.s. income taxes due to the disregarded tax status of substantially all of the u.s. projects under nep opco . net income or loss attributable to noncontrolling interests includes minimal u.s. taxes . story_separator_special_tag carrying value of equity method investments nep evaluates its equity method investments for impairment when events or changes in circumstances indicate that the fair value of the investment is less than the carrying value and the investment may be other than temporarily impaired . indicators of a potential impairment include , but are not limited to , a series of operating losses of an investee , the absence of an ability to recover the carrying amount of the investment , the inability of the investee to sustain an earnings capacity and a current fair value of an investment that may be less than its carrying value . if indicators of impairment exist , an estimate of the investment 's fair value will be calculated . approaches for estimating fair value include , among others , an income approach using a probability-weighted discounted cash flows model and a market approach using an earnings before interest , taxes , depreciation and amortization ( ebitda ) multiple model . the probability assigned to each scenario as well as the cash flows and ebitda multiple identified are critical in determining fair value . an impairment loss is required to be recognized if the impairment is deemed to be other than temporary . assessment of whether an investment is other-than-temporarily impaired involves , among other factors , consideration of the length of time that the fair value is below the carrying value , current expected performance relative to the expected performance when the investment was initially made , performance relative to peers , industry performance relative to the economy , credit rating , regulatory actions and legal and permitting challenges . if management is unable to reasonably assert that an impairment is temporary or believes that there will not be full recovery of the carrying value of its investment , then the impairment is considered to be other than temporary . investments that are other-than-temporarily impaired are written down to their estimated fair value and can not subsequently be written back up for increases in estimated fair value . impairment losses , if any , would be recorded in equity in earnings ( losses ) of equity method investees in nep 's consolidated statements of income . business combinations certain assumptions and estimates are employed in determining the fair value of assets acquired , evaluating the fair value of liabilities assumed , as well as in determining the allocation of goodwill to a reporting unit . these estimates may be affected by factors such as changing market conditions , technological advances in the energy industry or changes in regulations governing that industry . other key inputs that require judgment include discount rates , comparable market transactions , estimated useful lives and probability of future transactions . the most significant assumptions requiring the most judgment involve identifying and estimating the fair value of intangible assets and property , plant and equipment and the associated useful lives for establishing amortization periods . to finalize purchase accounting for significant transactions , nep may utilize the services of independent valuation specialists to assist in the determination of the fair value of acquired intangible assets and property , plant and equipment . the allocation of the purchase price may be modified up to one year from the date of the acquisition if new information is obtained about the fair value of assets acquired and liabilities assumed . see note 3. goodwill and other intangible assets goodwill acquired in connection with business combinations represents the excess of consideration over the fair value of net assets acquired . for goodwill and intangible assets with indefinite lives , an assessment for impairment is performed annually or whenever an event indicating impairment may have occurred . nep completes the annual impairment test for goodwill and indefinite-lived intangibles using an assessment date of october 1. goodwill is reviewed for impairment by comparing the carrying value of a reporting unit 's net assets , including allocated goodwill , to the estimated fair value of a reporting unit . nep estimates the fair value of a reporting unit using a combination of the income , market and cost approaches . determining the fair value of a reporting unit requires judgment and the use of significant estimates and assumptions . such estimates and assumptions include revenue growth rates , future operating margins , the weighted average cost of capital , and future market conditions , among others . if a reporting unit 's carrying value is greater than its fair value , a second step is performed whereby the implied fair value of goodwill is estimated by allocating the fair value of a reporting unit in a hypothetical purchase price allocation analysis . a goodwill impairment charge would be recognized for the amount by which the carrying value of goodwill exceeds its reassessed fair value . nep performed its annual goodwill impairment test in october 2020 and determined , based on the results , that no goodwill impairment charge was required . quantitative and qualitative disclosures about market risk nep is exposed to several market risks in its normal business activities . market risk is the potential loss that may result from market changes associated with its business . the types of market risks include interest rate and counterparty credit risks . interest rate risk nep is exposed to risk resulting from changes in interest rates associated with outstanding and expected future debt issuances and borrowings . nep manages interest rate exposure by monitoring current interest rates , entering into interest rate contracts 35 and using a combination of fixed rate and variable rate debt . interest rate swaps are used to mitigate and adjust interest rate exposure when deemed appropriate based upon market conditions or when required by financing agreements ( see note 5 ) . nep has long-term debt instruments that subject it to the risk of loss associated with movements in market interest rates . at december 31 , 2020 , substantially all of the

