in any given area , sustained warmer than normal temperatures will tend to result in reduced propane , fuel oil and natural gas consumption , while sustained colder than normal temperatures will tend to result in greater consumption . 25 hedging and risk management activities we engage in hedging and risk management activities to reduce the effect of price volatility on our product costs and to ensure the availability of product during periods of short supply . we enter into propane forward , options and swap agreements with third parties , and use futures and options contracts traded on the new york mercantile exchange ( “ nymex ” ) to purchase and sell propane , fuel oil , crude oil and natural gas at fixed prices in the future . the majority of the futures , forward and options agreements are used to hedge price risk associated with propane and fuel oil physical inventory , as well as , in certain instances , forecasted purchases of propane or fuel oil . in addition , we sell propane and fuel oil to customers at fixed prices , and enter into derivative instruments to hedge a portion of our exposure to fluctuations in commodity prices as a result of selling the fixed price contracts . forward contracts are generally settled physically at the expiration of the contract whereas futures , options and swap contracts are generally settled at the expiration of the contract through a net settlement mechanism . although we use derivative instruments to reduce the effect of price volatility associated with priced physical inventory and forecasted transactions , we do not use derivative instruments for speculative trading purposes . risk management activities are monitored by an internal commodity risk management committee , made up of six members of management and reporting to our audit committee , through enforcement of our hedging and risk management policy . critical accounting policies and estimates our significant accounting policies are summarized in note 2—summary of significant accounting policies included within the notes to consolidated financial statements section elsewhere in this annual report . certain amounts included in or affecting our consolidated financial statements and related disclosures must be estimated , requiring management to make certain assumptions with respect to values or conditions that can not be known with certainty at the time the financial statements are prepared . the preparation of financial statements in conformity with us gaap requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period . we are also subject to risks and uncertainties that may cause actual results to differ from estimated results . estimates are used when accounting for depreciation and amortization of long-lived assets , employee benefit plans , self-insurance and litigation reserves , environmental reserves , allowances for doubtful accounts , asset valuation assessments and valuation of derivative instruments . we base our estimates on historical experience and on various other assumptions that are believed to be reasonable under the circumstances , the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources . any effects on our business , financial position or results of operations resulting from revisions to these estimates are recorded in the period in which the facts that give rise to the revision become known to us . management has reviewed these critical accounting estimates and related disclosures with the audit committee of our board of supervisors . we believe that the following are our critical accounting estimates : allowances for doubtful accounts . we maintain allowances for doubtful accounts for estimated losses resulting from the inability of our customers to make required payments . we estimate our allowances for doubtful accounts using a specific reserve for known or anticipated uncollectible accounts , as well as an estimated reserve for potential future uncollectible accounts taking into consideration our historical write-offs . if the financial condition of one or more of our customers were to deteriorate resulting in an impairment in their ability to make payments , additional allowances could be required . as a result of our large customer base , which is comprised of approximately 1.0 million customers , no individual customer account is material . therefore , while some variation to actual results occurs , historically such variability has not been material . schedule ii , valuation and qualifying accounts , provides a summary of the changes in our allowances for doubtful accounts during the period . pension and other postretirement benefits . we estimate the rate of return on plan assets , the discount rate used to estimate the present value of future benefit obligations and the expected cost of future health care benefits in determining our annual pension and other postretirement benefit costs . we use the society of actuaries ' mortality scale ( mp-2014 ) and other actuarial life expectancy information when developing the annual mortality assumptions for our pension and postretirement benefit plans , which are used to measure net periodic benefit costs and the obligation under these plans . while we believe that our assumptions are appropriate , significant differences in our actual experience or significant changes in market conditions may materially affect our pension and other postretirement benefit obligations and our future expense . 26 accrued insurance . our accrued insurance represent s the estimated costs of known and anticipated or unasserted claims for incidents related to general and product , workers ' compensation and automobile liability . for each claim , we record a provision up to the estimated amount of the probable claim utilizing actuarially determined loss development factors applied to actual claims data . our insurance provisions are susceptible to change to the extent that actual claims development differs from historical claims development . story_separator_special_tag loss on sale of business during the first quarter of fiscal 2018 , we sold certain assets and operations in a non-strategic market of our propane segment for $ 2.8 million plus working capital consideration , resulting in a loss of $ 4.8 million . the corresponding net assets and results of operations were not material to our results of operations , financial position and cash flows . net income and adjusted ebitda net income for fiscal 2019 amounted to $ 68.6 million , or $ 1.11 per common unit , compared to $ 76.5 million , or $ 1.24 per common unit , in fiscal 2018. earnings before interest , taxes , depreciation and amortization ( “ ebitda ” ) for fiscal 2019 amounted to $ 267.0 million , compared to $ 278.5 million for fiscal 2018. net income and ebitda for fiscal 2018 included a $ 4.8 million loss from the sale of certain assets and operations in a non-strategic market of the propane segment . excluding the effects of this item , as well as the unrealized ( non-cash ) mark-to-market adjustments on derivative instruments in both years , adjusted ebitda amounted to $ 275.0 million for fiscal 2019 , compared to adjusted ebitda of $ 283.0 million for fiscal 2018. ebitda represents net income before deducting interest expense , income taxes , depreciation and amortization . adjusted ebitda represents ebitda excluding the unrealized net gain or loss on mark-to-market activity for derivative instruments and other items , as applicable , as provided in the table below . our management uses ebitda and adjusted ebitda as supplemental measures of operating performance and we are including them because we believe that they provide our investors and industry analysts with additional information to evaluate our operating results . ebitda and adjusted ebitda are not recognized terms under us gaap and should not be considered as an alternative to net income or net cash provided by operating activities determined in accordance with us gaap . because ebitda and adjusted ebitda as determined by us excludes some , but not all , items that affect net income , they may not be comparable to ebitda and adjusted ebitda or similarly titled measures used by other companies . 31 the following table sets forth our calculations of ebitda and adjusted ebitda : replace_table_token_8_th fiscal year 2018 compared to fiscal year 2017 revenues replace_table_token_9_th total revenues increased $ 156.5 million , or 13.2 % , to $ 1,344.4 million for fiscal 2018 compared to $ 1,187.9 million for the prior year due to higher average selling prices associated with higher wholesale costs and higher volumes sold . as discussed above , average temperatures ( as measured in heating degree days ) across all of our service territories for fiscal 2018 were 8 % cooler than the prior year , albeit 7 % warmer than normal . the cooler temperatures compared to the prior year were experienced throughout the majority of our service territories , which contributed to an increase in customer demand for heating needs . revenues from the distribution of propane and related activities of $ 1,153.3 million for fiscal 2018 increased $ 142.2 million , or 14.1 % , compared to $ 1,011.1 million for the prior year , primarily due to higher average retail selling prices associated with a rise in wholesale costs , coupled with higher retail volumes sold . average propane selling prices for fiscal 2018 increased 10.5 % compared to the prior year , resulting in a $ 107.8 million increase in revenues . retail propane gallons sold in fiscal 2018 increased 19.2 million gallons , or 4.6 % , to 440.0 million gallons , resulting in an increase in revenues of $ 44.7 million . included within the propane segment are revenues from risk management activities of $ 19.5 million for fiscal 2018 , which decreased $ 10.3 million due to a lower notional amount of hedging contracts that were settled physically . revenues from the distribution of fuel oil and refined fuels of $ 91.5 million for fiscal 2018 increased $ 13.4 million , or 17.1 % , from $ 78.1 million for the prior year , primarily due to an increase in average selling prices associated with higher wholesale costs . volumes sold of 31.0 million gallons were up slightly from the prior year . average selling prices in our fuel oil and refined fuels segment increased 16.4 % , resulting in a $ 12.8 million increase in revenues , with the remainder of the increase in revenues coming from the aforementioned increase in gallons sold . revenues in our natural gas and electricity segment decreased $ 0.8 million , or 1.4 % , to $ 54.3 million in fiscal 2018 compared to $ 55.1 million in the prior year as a result of lower electricity usage . 32 cost of products sold replace_table_token_10_th from a commodity perspective , propane inventory levels in the united states increased slightly during fiscal 2018 yet remained slightly lower than historical levels due to , among other things , continued strength in the export of propane to international markets , which put significant upward pressure on propane prices . as of september 2018 , inventory levels in the united states were 1 % higher than september 2017 but approximately 10 % lower than the 5-year average . overall , average posted propane prices ( basis mont belvieu , texas ) and fuel oil prices during fiscal 2018 were 36.0 % and 29.5 % higher than the prior year , respectively . the net change in the fair value of derivative instruments during the period resulted in unrealized ( non-cash ) gains of $ 0.3 million and $ 6.3 million reported in cost of products sold in fiscal 2018 and 2017 , respectively , resulting in an increase of $ 6.0 million in cost of products sold in fiscal 2018 compared to the prior year , all of which

liquidity and capital resources analysis of cash flows operating activities . net cash provided by operating activities for fiscal 2019 amounted to $ 226.8 million , an increase of $ 16.4 million compared to the prior year . the increase was primarily attributable to a smaller increase in working capital compared to the prior year , stemming from a decline in average wholesale costs of propane , offset to an extent by lower earnings ( discussed above ) . investing activities . net cash used in investing activities of $ 48.5 million for fiscal 2019 consisted of capital expenditures of $ 35.0 million ( including $ 21.1 million to support the growth of operations and $ 13.9 million for maintenance expenditures ) and $ 19.3 million used in the acquisition of three retail propane businesses ( see part iv , note 4 of this annual report ) , partially offset by $ 5.8 million in net proceeds from the sale of property , plant and equipment . net cash used in investing activities of $ 39.1 million for fiscal 2018 consisted of capital expenditures of $ 32.9 million ( including $ 19.7 million to support the growth of operations and $ 13.2 million for maintenance expenditures ) and $ 14.9 million used in the acquisition of two retail propane businesses ( see part iv , note 4 of this annual report ) , partially offset by $ 5.9 million in net proceeds from the sale of property , plant and equipment and $ 2.8 million in proceeds from the sale of assets and operations in a non-strategic market . financing activities . net cash used in financing activities for fiscal 2019 of $ 181.0 million reflected the quarterly distribution to common unitholders at a rate of $ 0.60 per common unit paid in respect of the fourth quarter of fiscal 2018 and the first three quarters of fiscal 2019 , net repayments of borrowings under the revolving credit facility of $ 30.1 million , and other financing activities of $ 3.0 million .


 Write a concise suspicious activity report of the following text delimited by triple backquotes. Return your response as a formal report which covers the key points highlighting the location,dates,entity names and account holder information in chronological order of the text.
     ```liquidity and capital resources analysis of cash flows operating activities . net cash provided by operating activities for fiscal 2019 amounted to $ 226.8 million , an increase of $ 16.4 million compared to the prior year . the increase was primarily attributable to a smaller increase in working capital compared to the prior year , stemming from a decline in average wholesale costs of propane , offset to an extent by lower earnings ( discussed above ) . investing activities . net cash used in investing activities of $ 48.5 million for fiscal 2019 consisted of capital expenditures of $ 35.0 million ( including $ 21.1 million to support the growth of operations and $ 13.9 million for maintenance expenditures ) and $ 19.3 million used in the acquisition of three retail propane businesses ( see part iv , note 4 of this annual report ) , partially offset by $ 5.8 million in net proceeds from the sale of property , plant and equipment . net cash used in investing activities of $ 39.1 million for fiscal 2018 consisted of capital expenditures of $ 32.9 million ( including $ 19.7 million to support the growth of operations and $ 13.2 million for maintenance expenditures ) and $ 14.9 million used in the acquisition of two retail propane businesses ( see part iv , note 4 of this annual report ) , partially offset by $ 5.9 million in net proceeds from the sale of property , plant and equipment and $ 2.8 million in proceeds from the sale of assets and operations in a non-strategic market . financing activities . net cash used in financing activities for fiscal 2019 of $ 181.0 million reflected the quarterly distribution to common unitholders at a rate of $ 0.60 per common unit paid in respect of the fourth quarter of fiscal 2018 and the first three quarters of fiscal 2019 , net repayments of borrowings under the revolving credit facility of $ 30.1 million , and other financing activities of $ 3.0 million .
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 Suspicious Activity Report : in any given area , sustained warmer than normal temperatures will tend to result in reduced propane , fuel oil and natural gas consumption , while sustained colder than normal temperatures will tend to result in greater consumption . 25 hedging and risk management activities we engage in hedging and risk management activities to reduce the effect of price volatility on our product costs and to ensure the availability of product during periods of short supply . we enter into propane forward , options and swap agreements with third parties , and use futures and options contracts traded on the new york mercantile exchange ( “ nymex ” ) to purchase and sell propane , fuel oil , crude oil and natural gas at fixed prices in the future . the majority of the futures , forward and options agreements are used to hedge price risk associated with propane and fuel oil physical inventory , as well as , in certain instances , forecasted purchases of propane or fuel oil . in addition , we sell propane and fuel oil to customers at fixed prices , and enter into derivative instruments to hedge a portion of our exposure to fluctuations in commodity prices as a result of selling the fixed price contracts . forward contracts are generally settled physically at the expiration of the contract whereas futures , options and swap contracts are generally settled at the expiration of the contract through a net settlement mechanism . although we use derivative instruments to reduce the effect of price volatility associated with priced physical inventory and forecasted transactions , we do not use derivative instruments for speculative trading purposes . risk management activities are monitored by an internal commodity risk management committee , made up of six members of management and reporting to our audit committee , through enforcement of our hedging and risk management policy . critical accounting policies and estimates our significant accounting policies are summarized in note 2—summary of significant accounting policies included within the notes to consolidated financial statements section elsewhere in this annual report . certain amounts included in or affecting our consolidated financial statements and related disclosures must be estimated , requiring management to make certain assumptions with respect to values or conditions that can not be known with certainty at the time the financial statements are prepared . the preparation of financial statements in conformity with us gaap requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period . we are also subject to risks and uncertainties that may cause actual results to differ from estimated results . estimates are used when accounting for depreciation and amortization of long-lived assets , employee benefit plans , self-insurance and litigation reserves , environmental reserves , allowances for doubtful accounts , asset valuation assessments and valuation of derivative instruments . we base our estimates on historical experience and on various other assumptions that are believed to be reasonable under the circumstances , the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources . any effects on our business , financial position or results of operations resulting from revisions to these estimates are recorded in the period in which the facts that give rise to the revision become known to us . management has reviewed these critical accounting estimates and related disclosures with the audit committee of our board of supervisors . we believe that the following are our critical accounting estimates : allowances for doubtful accounts . we maintain allowances for doubtful accounts for estimated losses resulting from the inability of our customers to make required payments . we estimate our allowances for doubtful accounts using a specific reserve for known or anticipated uncollectible accounts , as well as an estimated reserve for potential future uncollectible accounts taking into consideration our historical write-offs . if the financial condition of one or more of our customers were to deteriorate resulting in an impairment in their ability to make payments , additional allowances could be required . as a result of our large customer base , which is comprised of approximately 1.0 million customers , no individual customer account is material . therefore , while some variation to actual results occurs , historically such variability has not been material . schedule ii , valuation and qualifying accounts , provides a summary of the changes in our allowances for doubtful accounts during the period . pension and other postretirement benefits . we estimate the rate of return on plan assets , the discount rate used to estimate the present value of future benefit obligations and the expected cost of future health care benefits in determining our annual pension and other postretirement benefit costs . we use the society of actuaries ' mortality scale ( mp-2014 ) and other actuarial life expectancy information when developing the annual mortality assumptions for our pension and postretirement benefit plans , which are used to measure net periodic benefit costs and the obligation under these plans . while we believe that our assumptions are appropriate , significant differences in our actual experience or significant changes in market conditions may materially affect our pension and other postretirement benefit obligations and our future expense . 26 accrued insurance . our accrued insurance represent s the estimated costs of known and anticipated or unasserted claims for incidents related to general and product , workers ' compensation and automobile liability . for each claim , we record a provision up to the estimated amount of the probable claim utilizing actuarially determined loss development factors applied to actual claims data . our insurance provisions are susceptible to change to the extent that actual claims development differs from historical claims development . story_separator_special_tag loss on sale of business during the first quarter of fiscal 2018 , we sold certain assets and operations in a non-strategic market of our propane segment for $ 2.8 million plus working capital consideration , resulting in a loss of $ 4.8 million . the corresponding net assets and results of operations were not material to our results of operations , financial position and cash flows . net income and adjusted ebitda net income for fiscal 2019 amounted to $ 68.6 million , or $ 1.11 per common unit , compared to $ 76.5 million , or $ 1.24 per common unit , in fiscal 2018. earnings before interest , taxes , depreciation and amortization ( “ ebitda ” ) for fiscal 2019 amounted to $ 267.0 million , compared to $ 278.5 million for fiscal 2018. net income and ebitda for fiscal 2018 included a $ 4.8 million loss from the sale of certain assets and operations in a non-strategic market of the propane segment . excluding the effects of this item , as well as the unrealized ( non-cash ) mark-to-market adjustments on derivative instruments in both years , adjusted ebitda amounted to $ 275.0 million for fiscal 2019 , compared to adjusted ebitda of $ 283.0 million for fiscal 2018. ebitda represents net income before deducting interest expense , income taxes , depreciation and amortization . adjusted ebitda represents ebitda excluding the unrealized net gain or loss on mark-to-market activity for derivative instruments and other items , as applicable , as provided in the table below . our management uses ebitda and adjusted ebitda as supplemental measures of operating performance and we are including them because we believe that they provide our investors and industry analysts with additional information to evaluate our operating results . ebitda and adjusted ebitda are not recognized terms under us gaap and should not be considered as an alternative to net income or net cash provided by operating activities determined in accordance with us gaap . because ebitda and adjusted ebitda as determined by us excludes some , but not all , items that affect net income , they may not be comparable to ebitda and adjusted ebitda or similarly titled measures used by other companies . 31 the following table sets forth our calculations of ebitda and adjusted ebitda : replace_table_token_8_th fiscal year 2018 compared to fiscal year 2017 revenues replace_table_token_9_th total revenues increased $ 156.5 million , or 13.2 % , to $ 1,344.4 million for fiscal 2018 compared to $ 1,187.9 million for the prior year due to higher average selling prices associated with higher wholesale costs and higher volumes sold . as discussed above , average temperatures ( as measured in heating degree days ) across all of our service territories for fiscal 2018 were 8 % cooler than the prior year , albeit 7 % warmer than normal . the cooler temperatures compared to the prior year were experienced throughout the majority of our service territories , which contributed to an increase in customer demand for heating needs . revenues from the distribution of propane and related activities of $ 1,153.3 million for fiscal 2018 increased $ 142.2 million , or 14.1 % , compared to $ 1,011.1 million for the prior year , primarily due to higher average retail selling prices associated with a rise in wholesale costs , coupled with higher retail volumes sold . average propane selling prices for fiscal 2018 increased 10.5 % compared to the prior year , resulting in a $ 107.8 million increase in revenues . retail propane gallons sold in fiscal 2018 increased 19.2 million gallons , or 4.6 % , to 440.0 million gallons , resulting in an increase in revenues of $ 44.7 million . included within the propane segment are revenues from risk management activities of $ 19.5 million for fiscal 2018 , which decreased $ 10.3 million due to a lower notional amount of hedging contracts that were settled physically . revenues from the distribution of fuel oil and refined fuels of $ 91.5 million for fiscal 2018 increased $ 13.4 million , or 17.1 % , from $ 78.1 million for the prior year , primarily due to an increase in average selling prices associated with higher wholesale costs . volumes sold of 31.0 million gallons were up slightly from the prior year . average selling prices in our fuel oil and refined fuels segment increased 16.4 % , resulting in a $ 12.8 million increase in revenues , with the remainder of the increase in revenues coming from the aforementioned increase in gallons sold . revenues in our natural gas and electricity segment decreased $ 0.8 million , or 1.4 % , to $ 54.3 million in fiscal 2018 compared to $ 55.1 million in the prior year as a result of lower electricity usage . 32 cost of products sold replace_table_token_10_th from a commodity perspective , propane inventory levels in the united states increased slightly during fiscal 2018 yet remained slightly lower than historical levels due to , among other things , continued strength in the export of propane to international markets , which put significant upward pressure on propane prices . as of september 2018 , inventory levels in the united states were 1 % higher than september 2017 but approximately 10 % lower than the 5-year average . overall , average posted propane prices ( basis mont belvieu , texas ) and fuel oil prices during fiscal 2018 were 36.0 % and 29.5 % higher than the prior year , respectively . the net change in the fair value of derivative instruments during the period resulted in unrealized ( non-cash ) gains of $ 0.3 million and $ 6.3 million reported in cost of products sold in fiscal 2018 and 2017 , respectively , resulting in an increase of $ 6.0 million in cost of products sold in fiscal 2018 compared to the prior year , all of which

