The consolidated financial statements of NU, CL&amp;P, NSTAR Electric, PSNH and W MECO include the accounts of each of their respective subsidiaries. Intercompany transactions have been eliminated in consolidation. The preparation of the consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent liabilities as of the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. NSTAR Electric continue s to maintain reporting requirements as an SEC registrant. T he information disclosed f or NSTAR Electric represents its results of operat ions for each of the years ended December 31 , 2012 , 2011 and 2010 and the financial position as of December 31, 2012 and 2011 , presented on a comparable basis. NU did not apply " push-down accounting " to NSTAR Electric , whereby the adjustments of assets and liabilities to fair value and the resultant goodwill would be shown on the financial stateme nts of the acquired subsidiary . NU's consolidated financial information includes NSTAR LLC and its subsidiaries ' results of operations from April 10, 2012 through December 31 , 2012. On April 10, 2012, upon consummation of the merger with NSTAR , NSTAR Electric's ownership in CYAPC and YAEC combined with CL&amp;P's, PSNH's and WMECO's respective ownership interests in CYAPC and YAEC totaled greater than 50 percent, requiring NU to consolidate CYAPC and YAEC from April 10, 2012 and forward. The investment in CYAPC and YAEC had previously been accounted for under the equity method by NU. The consolidation of CYAPC and YAEC results in NU recording nuclear decommissioning trust marketable securities of $340.4 million, regulatory assets of $214 million, long-term debt associated with the long-term spent nuclear fuel disposal liabilities of $179.3 million, net accumulated deferred inco