Subject: Re: Apple surge
It looks like the difference is the shares owned by New England Asset Management. Why aren't New England Asset Management's holdings consolidated under Berkshire Hathaway's?

I don't know the answer.
But check the column for who the voting control lies with.
Remember that 13fs are NOT intended for the purpose of disclosing portfolio holdings, they are intended to allow the government to track who has control of US companies.
That's why they exclude non-US firms and derivatives which may be functionally equivalent to investment ownership but do not confer voting control.
Consequently the rule for consolidation within a 13f is not the same as the rule for consolidation on GAAP financial statements.

Jim