risk factors or by other unknown risks and uncertainties . restatement of prior financial information in our annual report on form 10-k for the year ended december 31 , 2014 ( the 2014 form 10-k ) , which we filed on may 12 , 2017 , we restated our prior financial filings . in that filing , we restated : ( a ) our consolidated balance sheet as of december 31 , 2013 and the related statements of operations and comprehensive ( loss ) income , consolidated statements of changes in shareholders ' equity and consolidated statements of cash flows for the fiscal years ended december 31 , 2013 and december 31 , 2012 ; ( b ) our selected financial data in item 6. for fiscal years 2013 , 2012 , 2011 ( unaudited ) and 2010 ( unaudited ) ; and ( c ) our quarterly financial information ( unaudited )  for the first two quarters in the fiscal year ended december 31 , 2014 and each of the quarters in the fiscal year ended december 31 , 2013. accordingly , investors should not rely upon any consolidated financial statements for these periods and any earnings releases or other communications relating to these periods that occurred prior to our filing the 2014 form 10-k. for information regarding the nature and effects of our restatement of prior financial reports , in addition to information which we have provided you in this annual report on form 10-k , we encourage you to also refer to our 2014 form 10-k. 33 effect of delay in financial filings due to our detection of the material weaknesses and the necessity of our correction of previously issued financial information , we have been undergoing extensive delays in the filing of our periodic reports with the sec . our 2014 form 10-k included consolidated financial statements for the years ended december 31 , 2014 , december 31 , 2013 and december 31 , 2012 , financial information pertaining to quarterly periods in 2014 and 2013 , as well as selected financial data for the years ended december 31 , 2011 and december 31 , 2010 ( both unaudited ) . we also presented the effects of our restatement of the previously filed financial statements . upon the completion of that filing , we commenced the preparation and review of the financial statements provided in this annual report on form 10-k. the delay in our completion of this filing relates primarily to the effects of our delay in the completion of the 2014 form 10-k , the number of accounting periods encompassed within this filing and , importantly , due to the necessity of our performance of additional review , analysis and substantive procedures related to the material weaknesses , to ensure that our consolidated financial statements for the periods encompassed by this report are complete and accurate in all material respects . with the completion and filing of this annual report on form 10-k , we are now focused on the preparation , review and filing of our financial information for interim periods in 2017 , and in preparing and commencing our work relating to our annual financial statements for the year ended december 31 , 2017. our efforts to remediate our material weaknesses , restate our historical financial statements , prepare this annual report and other factors have come at a cost in excess of the amount we estimate we would otherwise have incurred . the estimated professional fees associated with these efforts are as follows : replace_table_token_7_th in 2018 , we currently estimate that we will incur an additional $ 11.8 million of such excess fees . of the $ 11.8 million in excess fees estimated to be incurred in 2018 , we estimate that we will pay approximately $ 10.3 million , such that total payments for excess fees in 2018 will total $ 25.5 million , which includes $ 15.2 million related to prior periods . see the liquidity and capital resources section in this management 's discussion and analysis for further discussion . unless otherwise stated , this management 's discussion and analysis has been written to provide you with pertinent information regarding our performance during the periods encompassed by this report . accordingly , we have not provided information regarding our performance during subsequent periods . nevertheless , for certain information and events , which relate primarily to our indebtedness , capital structure and liquidity , we have provided disclosure regarding subsequent periods or have included further information in note u - subsequent events to our consolidated financial statements . additionally , we have referenced certain trends and events occurring subsequent to december 31 , 2016 as forward-looking items within this management 's discussion and analysis . non-gaap measures in this management 's discussion and analysis , we refer to certain financial measures and statistics ( or metrics ) that are not prescribed under generally accepted accounting principles ( gaap ) as applied in the united states . we utilize these non-gaap measures in order to evaluate the underlying factors that affect our business performance and trends . these non-gaap measures should not be considered in isolation and should not be considered superior to , or a substitute for , financial measures calculated in accordance with gaap . we have defined and provided a reconciliation of these non-gaap measures 34 to their most comparable gaap measures . the non-gaap measures used in this management 's discussion and analysis are as follows : adjusted gross revenue and disallowed revenue - adjusted gross revenue reflects our gross billings after their adjustment to reflect estimated discounts established in our contracts with payors of health care claims . story_separator_special_tag as a part of those terminations of service , in a number of cases , we elected to sell terminating clients the equipment which we had utilized for their locations which resulted in our recognition of $ 6.7 million in equipment sales in this segment during 2016 as compared with $ 2.9 million in 2015 and $ 2.4 million in 2014. in 2017 , we anticipate that we will experience a decrease of approximately $ 11.0 million in services and supplies revenue associated with customer discontinuances of their therapy services and that our equipment sales will decrease to levels similar to those experienced in 2015 and 2014 , resulting in approximately a $ 15.0 million decrease in revenue from therapeutic services in 2017 as compared with 2016. we also currently believe that our revenues from these therapeutic services will continue to decline in 2018. within this portion of our business , we have responded to these trends through increases in our marketing programs which convey the value we believe our services have to patients at snfs and have begun to increase our focus on sales of our therapeutic services to other adjacent health services provider markets . discontinuance of the dosteon and cares businesses on november 5 , 2014 , the audit committee of our board of directors approved a plan to sell or otherwise dispose of dosteon and cares , both part of our patient care segment . this action was taken as a result of our strategic evaluation of these businesses . as of december 31 , 2014 , dosteon qualified as assets held for sale and discontinued operations . as such the assets , operating results and cash flows of the dosteon disposal group have been presented separately as discontinued operations within our consolidated financial statements . the cares business did not qualify as assets held for sale and was ultimately wound down in 2015. accordingly , the cares business has been classified as a continuing operation in our consolidated financial statements for all financial periods through 2015 , the year of its cessation of operations . the information provided herein is for continuing operations , unless otherwise indicated . see note s - discontinued operations to our consolidated financial statements in this annual report on form 10-k for additional discussion of our discontinued operations . 39 acquisitions since the first quarter of 2015 , we have made no acquisitions . we halted our acquisitions at that time both due to the necessity of our utilizing available operating cash flow to fund accounting , legal and other professional fees in connection with our preparation and review of the financial statements , efforts to remediate material weaknesses , and related legal matters , as well as due to the effect of our non-compliance with certain of our debt covenants relating to our failure to meet financial statement reporting requirements . once we regain timely filing status , and provided no other events or factors emerge that would prevent our use of capital for the purposes of acquisitions , we currently intend to recommence acquisitions of o & p businesses similar to those that we have consummated in prior years . in the first quarter of 2015 , we acquired three o & p businesses with approximately $ 11.8 million in revenue , operating a total of 15 patient care clinics located in three states . the aggregate purchase price for these businesses was $ 15.3 million , including $ 10.2 million in net cash , $ 4.7 million of seller notes and $ 0.4 million of working capital adjustments and other . in 2014 , we acquired twelve o & p businesses and one distribution business with approximately $ 55.7 million in revenue , operating a total of 37 patient care clinics and one distribution center located in eleven states . the aggregate purchase price for these businesses was $ 52.7 million , including $ 38.1 million in net cash , $ 14.0 million of seller notes and $ 0.6 million of working capital adjustments and other . walkaide system coverage decision our walkaide system is a device manufactured and sold through our products & services segment that is designed to use functional electrical stimulation , or fes , to improve ambulation in people experiencing a condition known as foot drop. foot drop is a gait abnormality in which patients have difficulty lifting the front part of their foot as they walk due to weakness , irritation or damage to the common fibular nerve in the lower leg . in 2006 , cms issued a national coverage determination ( ncd ) that provided limited medicare coverage for the walkaide system in specific cases where the foot drop condition was caused by partial spinal injury . in an effort to seek expanded medicare coverage , in 2012 and 2013 we conducted randomized clinical trials involving a use of the walkaide system for patients with foot drop caused by stroke . based on the outcomes of those studies , in late 2013 we requested that cms reopen the 2006 ncd to include coverage under medicare for foot drop caused by stroke . however , in the fourth quarter of 2014 , after reviewing the results of the clinical trial , cms determined that they would not reopen the ncd to expand coverage . the walkaide system remains a steady , but not significant , part of our overall business . seasonality we believe our business is affected by the degree to which patients have otherwise met the deductibles for which they are responsible in their medical plans during the course of the year . the first quarter is normally our lowest relative net revenue quarter , followed by the second and third quarters , which are somewhat higher and consistent with one another , and , due to the general fulfillment by patients of their health plan co-payments and deductible requirements towards the year 's end , our fourth quarter

liquidity to provide cash for our operations and capital expenditures , our immediate source of liquidity is our cash and investment balances and any amounts we have available for borrowing under our revolving credit facility . we refer to the sum of these two amounts as our liquidity. our credit agreements define cash and cash equivalents available to us in our bank accounts which differs from our financial statement presentation . if we are not compliant with our debt covenants in any period , absent a waiver or amendment of our credit agreement , we may be unable to access funds in our revolving credit facility . as discussed below , during 2015 and 2016 , due to the issues we encountered in preparing and issuing our financial statements , and other factors , our lenders , with our agreement , decreased the size of our available revolving credit facility by $ 99.0 million , which had a significant bearing on our overall liquidity . the nature of this decrease and our corresponding management of our liquidity are discussed below . as of december 31 , 2014 , we had liquidity of $ 138.1 million , which was comprised of cash of $ 11.7 million and revolver availability of $ 126.4 million , under our $ 200.0 million revolving credit facility . during 2015 , due to the financial statement and related covenant issues described above , our lenders , with our agreement , reduced the size of our total revolving credit facility from $ 200.0 million to $ 146.3 million , which had the effect of reducing our liquidity by $ 53.7 million . our net uses 90 of cash during the year also contributed to further reductions in our liquidity during 2015. while we produced $ 57.3 million of net cash from operating activities , we utilized $ 35.2 million for capital expenditures and other investing activities , and $ 37.0 million for reductions in our long-term term indebtedness , payments to lenders and other non-revolver related financing activities , and increased our letters of credit by $ 0.7 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 to provide cash for our operations and capital expenditures , our immediate source of liquidity is our cash and investment balances and any amounts we have available for borrowing under our revolving credit facility . we refer to the sum of these two amounts as our liquidity. our credit agreements define cash and cash equivalents available to us in our bank accounts which differs from our financial statement presentation . if we are not compliant with our debt covenants in any period , absent a waiver or amendment of our credit agreement , we may be unable to access funds in our revolving credit facility . as discussed below , during 2015 and 2016 , due to the issues we encountered in preparing and issuing our financial statements , and other factors , our lenders , with our agreement , decreased the size of our available revolving credit facility by $ 99.0 million , which had a significant bearing on our overall liquidity . the nature of this decrease and our corresponding management of our liquidity are discussed below . as of december 31 , 2014 , we had liquidity of $ 138.1 million , which was comprised of cash of $ 11.7 million and revolver availability of $ 126.4 million , under our $ 200.0 million revolving credit facility . during 2015 , due to the financial statement and related covenant issues described above , our lenders , with our agreement , reduced the size of our total revolving credit facility from $ 200.0 million to $ 146.3 million , which had the effect of reducing our liquidity by $ 53.7 million . our net uses 90 of cash during the year also contributed to further reductions in our liquidity during 2015. while we produced $ 57.3 million of net cash from operating activities , we utilized $ 35.2 million for capital expenditures and other investing activities , and $ 37.0 million for reductions in our long-term term indebtedness , payments to lenders and other non-revolver related financing activities , and increased our letters of credit by $ 0.7 million .
```    
 Suspicious Activity Report : risk factors or by other unknown risks and uncertainties . restatement of prior financial information in our annual report on form 10-k for the year ended december 31 , 2014 ( the 2014 form 10-k ) , which we filed on may 12 , 2017 , we restated our prior financial filings . in that filing , we restated : ( a ) our consolidated balance sheet as of december 31 , 2013 and the related statements of operations and comprehensive ( loss ) income , consolidated statements of changes in shareholders ' equity and consolidated statements of cash flows for the fiscal years ended december 31 , 2013 and december 31 , 2012 ; ( b ) our selected financial data in item 6. for fiscal years 2013 , 2012 , 2011 ( unaudited ) and 2010 ( unaudited ) ; and ( c ) our quarterly financial information ( unaudited )  for the first two quarters in the fiscal year ended december 31 , 2014 and each of the quarters in the fiscal year ended december 31 , 2013. accordingly , investors should not rely upon any consolidated financial statements for these periods and any earnings releases or other communications relating to these periods that occurred prior to our filing the 2014 form 10-k. for information regarding the nature and effects of our restatement of prior financial reports , in addition to information which we have provided you in this annual report on form 10-k , we encourage you to also refer to our 2014 form 10-k. 33 effect of delay in financial filings due to our detection of the material weaknesses and the necessity of our correction of previously issued financial information , we have been undergoing extensive delays in the filing of our periodic reports with the sec . our 2014 form 10-k included consolidated financial statements for the years ended december 31 , 2014 , december 31 , 2013 and december 31 , 2012 , financial information pertaining to quarterly periods in 2014 and 2013 , as well as selected financial data for the years ended december 31 , 2011 and december 31 , 2010 ( both unaudited ) . we also presented the effects of our restatement of the previously filed financial statements . upon the completion of that filing , we commenced the preparation and review of the financial statements provided in this annual report on form 10-k. the delay in our completion of this filing relates primarily to the effects of our delay in the completion of the 2014 form 10-k , the number of accounting periods encompassed within this filing and , importantly , due to the necessity of our performance of additional review , analysis and substantive procedures related to the material weaknesses , to ensure that our consolidated financial statements for the periods encompassed by this report are complete and accurate in all material respects . with the completion and filing of this annual report on form 10-k , we are now focused on the preparation , review and filing of our financial information for interim periods in 2017 , and in preparing and commencing our work relating to our annual financial statements for the year ended december 31 , 2017. our efforts to remediate our material weaknesses , restate our historical financial statements , prepare this annual report and other factors have come at a cost in excess of the amount we estimate we would otherwise have incurred . the estimated professional fees associated with these efforts are as follows : replace_table_token_7_th in 2018 , we currently estimate that we will incur an additional $ 11.8 million of such excess fees . of the $ 11.8 million in excess fees estimated to be incurred in 2018 , we estimate that we will pay approximately $ 10.3 million , such that total payments for excess fees in 2018 will total $ 25.5 million , which includes $ 15.2 million related to prior periods . see the liquidity and capital resources section in this management 's discussion and analysis for further discussion . unless otherwise stated , this management 's discussion and analysis has been written to provide you with pertinent information regarding our performance during the periods encompassed by this report . accordingly , we have not provided information regarding our performance during subsequent periods . nevertheless , for certain information and events , which relate primarily to our indebtedness , capital structure and liquidity , we have provided disclosure regarding subsequent periods or have included further information in note u - subsequent events to our consolidated financial statements . additionally , we have referenced certain trends and events occurring subsequent to december 31 , 2016 as forward-looking items within this management 's discussion and analysis . non-gaap measures in this management 's discussion and analysis , we refer to certain financial measures and statistics ( or metrics ) that are not prescribed under generally accepted accounting principles ( gaap ) as applied in the united states . we utilize these non-gaap measures in order to evaluate the underlying factors that affect our business performance and trends . these non-gaap measures should not be considered in isolation and should not be considered superior to , or a substitute for , financial measures calculated in accordance with gaap . we have defined and provided a reconciliation of these non-gaap measures 34 to their most comparable gaap measures . the non-gaap measures used in this management 's discussion and analysis are as follows : adjusted gross revenue and disallowed revenue - adjusted gross revenue reflects our gross billings after their adjustment to reflect estimated discounts established in our contracts with payors of health care claims . story_separator_special_tag as a part of those terminations of service , in a number of cases , we elected to sell terminating clients the equipment which we had utilized for their locations which resulted in our recognition of $ 6.7 million in equipment sales in this segment during 2016 as compared with $ 2.9 million in 2015 and $ 2.4 million in 2014. in 2017 , we anticipate that we will experience a decrease of approximately $ 11.0 million in services and supplies revenue associated with customer discontinuances of their therapy services and that our equipment sales will decrease to levels similar to those experienced in 2015 and 2014 , resulting in approximately a $ 15.0 million decrease in revenue from therapeutic services in 2017 as compared with 2016. we also currently believe that our revenues from these therapeutic services will continue to decline in 2018. within this portion of our business , we have responded to these trends through increases in our marketing programs which convey the value we believe our services have to patients at snfs and have begun to increase our focus on sales of our therapeutic services to other adjacent health services provider markets . discontinuance of the dosteon and cares businesses on november 5 , 2014 , the audit committee of our board of directors approved a plan to sell or otherwise dispose of dosteon and cares , both part of our patient care segment . this action was taken as a result of our strategic evaluation of these businesses . as of december 31 , 2014 , dosteon qualified as assets held for sale and discontinued operations . as such the assets , operating results and cash flows of the dosteon disposal group have been presented separately as discontinued operations within our consolidated financial statements . the cares business did not qualify as assets held for sale and was ultimately wound down in 2015. accordingly , the cares business has been classified as a continuing operation in our consolidated financial statements for all financial periods through 2015 , the year of its cessation of operations . the information provided herein is for continuing operations , unless otherwise indicated . see note s - discontinued operations to our consolidated financial statements in this annual report on form 10-k for additional discussion of our discontinued operations . 39 acquisitions since the first quarter of 2015 , we have made no acquisitions . we halted our acquisitions at that time both due to the necessity of our utilizing available operating cash flow to fund accounting , legal and other professional fees in connection with our preparation and review of the financial statements , efforts to remediate material weaknesses , and related legal matters , as well as due to the effect of our non-compliance with certain of our debt covenants relating to our failure to meet financial statement reporting requirements . once we regain timely filing status , and provided no other events or factors emerge that would prevent our use of capital for the purposes of acquisitions , we currently intend to recommence acquisitions of o & p businesses similar to those that we have consummated in prior years . in the first quarter of 2015 , we acquired three o & p businesses with approximately $ 11.8 million in revenue , operating a total of 15 patient care clinics located in three states . the aggregate purchase price for these businesses was $ 15.3 million , including $ 10.2 million in net cash , $ 4.7 million of seller notes and $ 0.4 million of working capital adjustments and other . in 2014 , we acquired twelve o & p businesses and one distribution business with approximately $ 55.7 million in revenue , operating a total of 37 patient care clinics and one distribution center located in eleven states . the aggregate purchase price for these businesses was $ 52.7 million , including $ 38.1 million in net cash , $ 14.0 million of seller notes and $ 0.6 million of working capital adjustments and other . walkaide system coverage decision our walkaide system is a device manufactured and sold through our products & services segment that is designed to use functional electrical stimulation , or fes , to improve ambulation in people experiencing a condition known as foot drop. foot drop is a gait abnormality in which patients have difficulty lifting the front part of their foot as they walk due to weakness , irritation or damage to the common fibular nerve in the lower leg . in 2006 , cms issued a national coverage determination ( ncd ) that provided limited medicare coverage for the walkaide system in specific cases where the foot drop condition was caused by partial spinal injury . in an effort to seek expanded medicare coverage , in 2012 and 2013 we conducted randomized clinical trials involving a use of the walkaide system for patients with foot drop caused by stroke . based on the outcomes of those studies , in late 2013 we requested that cms reopen the 2006 ncd to include coverage under medicare for foot drop caused by stroke . however , in the fourth quarter of 2014 , after reviewing the results of the clinical trial , cms determined that they would not reopen the ncd to expand coverage . the walkaide system remains a steady , but not significant , part of our overall business . seasonality we believe our business is affected by the degree to which patients have otherwise met the deductibles for which they are responsible in their medical plans during the course of the year . the first quarter is normally our lowest relative net revenue quarter , followed by the second and third quarters , which are somewhat higher and consistent with one another , and , due to the general fulfillment by patients of their health plan co-payments and deductible requirements towards the year 's end , our fourth quarter

