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June 12, 2024
Brian Bolster
Executive Vice President, Finance and Chief Financial Officer
NextEra Energy, Inc.
700 Universe Bouldevard
Juno Beach, Florida 33408
Re:NextEra Energy, Inc.
Form 10-K for Fiscal Year Ended December 31, 2023
Form 8-K filed April 23, 2024
File No. 001-08841
Dear Brian Bolster:
            We have limited our review of your filing to the financial statements and related
disclosures and have the following comments.
            Please respond to this letter within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe a
comment applies to your facts and circumstances, please tell us why in your response.
            After reviewing your response to this letter, we may have additional comments.
Form 10-K for Fiscal Year Ended December 31, 2023
Note 1. Summary of Significant Accounting and Reporting Policies
Structured Payables, page 76
1.We note your description of the structured payables program that NEE offers to suppliers,
which can extend the original invoice due date and include a service fee. We also note that
the suppliers, at their discretion, may assign the negotiable draft they receive from a NEE
subsidiary under the program to a financial institution. Based on your disclosure that
substantially all the outstanding obligations under this program is included in accounts
payable, please tell us how you evaluated whether this program meets the three criteria in
FASB ASC 405-50-15-2 to be considered a supplier finance program. As part of your
response, clarify i) where the portion of the structured payables balance not included in
accounts payable is reported and why, and ii) the nature, terms and amount of the service
fee and where it is reported in your Consolidated Statements of Income for each reporting
period.

 FirstName LastNameBrian Bolster
 Comapany NameNextEra Energy, Inc.
 June 12, 2024 Page 2
 FirstName LastName
Brian Bolster
NextEra Energy, Inc.
June 12, 2024
Page 2
2.Article 5 of Regulation S-X requires separate and clear display of amounts payable for
borrowings and amounts payable to trade creditors. Given the characteristics of your
structured payables program and that a trade creditor is typically a supplier that has
provided an entity with goods and services in advance of payment, tell us how you
concluded these amounts should be classified as accounts payable versus a short term
borrowing. In your response, address how you considered the terms of the structured
payables program (for example, but not limited to the inclusion of a service fee, guarantee,
etc.) that may not be typical industry standard terms for accounts payables to a trade
creditor.
Form 8-K filed April 23, 2024
Outlook, page 2
3.We note on page 2 of your earnings release that you provide outlook guidance for the non-
GAAP financial measure adjusted earnings per share without providing a reconciliation to
the most directly comparable GAAP financial measure. Please provide a reconciliation to
the most directly comparable GAAP financial measure or a statement that providing such
reconciliation requires unreasonable efforts. Refer to Item 10(e)(1)(i)(B) of Regulation S-
K and Question 102.10(b) of the Non-GAAP Financial Measures Compliance and
Disclosure Interpretations.
            In closing, we remind you that the company and its management are responsible for the
accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or
absence of action by the staff.
            Please contact Jennifer O'Brien at 202-551-3721 or Shannon Buskirk at 202-551-3717
with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation