So going by the last half dozen or so posts on this subject.............
Q: When is NTA/NJE part of Berkshire Hathaway and when is it not?
A: It is part of BH when it wants to be bailed out financially and it's not part of BH when its ethics come into question.
That about sum it up?
PS. Of course if Uncle Warren decides they have to stand on their own two feet this spat about his derivatives gamble will be moot and they'll have to weather the next year or two on their wits.