Prepared Remarks:

Operator

Good morning and welcome to the NextEra Energy and NextEra Energy Partners first quarter earnings call. [Operator instructions] Please note this event is being recorded. I would now like to turn the conference over to Jessica Jeffrey, director of investor relations. Please go ahead.

Jessica Aldridge -- Director of Investor Relations

Thank you, Anthony. Good morning, everyone, and thank you for joining our first quarter 2022 combined earnings conference call for NextEra Energy and NextEra Energy Partners. With me this morning are John Ketchum, president and chief executive officer of NextEra Energy; Kirk Crews, executive vice president and chief financial officer of NextEra Energy; Rebecca Kujawa, president and chief executive officer of NextEra Energy Resources; and Mark Hickson, executive vice president of NextEra Energy, all of whom are also officers of NextEra Energy Partners; as well as Eric Silagy, chairman, president, and chief executive officer of Florida Power & Light Company. Kirk will provide an overview of our results.

And our executive team will then be available to answer your questions. We will be making forward-looking statements during this call based on current expectations and assumptions, which are subject to risks and uncertainties. Actual results could differ materially from our forward-looking statements if any of our key assumptions are incorrect or because of other factors discussed in today's earnings news release and the comments made during this conference call in the risk factors section of the accompanying presentation or in our latest reports and filings with the Securities and Exchange Commission, each of which can be found on our websites, nexteraenergy.com and nexteraenergypartners.com. We do not undertake any duty to update any forward-looking statements.

Today's presentation also includes references to non-GAAP financial measures. You should refer to the information contained in the slides accompanying today's presentation for definitional information and reconciliations of historical non-GAAP measures to the closest GAAP financial measure. As a reminder, Florida Power & Light completed the regulatory integration of Gulf Power under its 2021 base rate settlement agreement and began serving customers under unified rates on January 1, 2022. As a result, Gulf Power will no longer continue as a separate reporting segment within Florida Power & Light and NextEra Energy.