our products are primarily wood pulp-based and predominately manufactured in the u.s. our business is organized into two reporting segments : our consumer products segment manufactures and sells a complete line of at-home tissue products in each tissue category , including bathroom tissue , paper towels , napkins and facial tissue . we also manufacture away-from-home tissue , or afh , machine-glazed tissue and parent rolls for external sales . our integrated manufacturing and converting operations and geographic footprint enable us to deliver a broad range of cost-competitive products with brand equivalent quality to our consumer products customers . in 2013 , our consumer products segment had net sales of $ 1.1 billion , representing approximately 61 % of our total net sales . our pulp and paperboard segment manufactures and markets bleached paperboard for the high-end segment of the packaging industry and is a leading producer of solid bleach sulfate paperboard . this segment also produces hardwood and softwood pulp , which is primarily used as the basis for our paperboard products , and slush pulp , which it supplies to our consumer products segment . in 2013 , our pulp and paperboard segment had net sales of $ 740.1 million , representing approximately 39 % of our total net sales . developments and trends in our business net sales prices for our consumer tissue products are affected by competitive conditions and the prices of branded tissue products . tissue has historically been one of the strongest segments of the paper and forest products industry due to its steady demand growth and the absence of severe supply imbalances that occur in a number of other paper segments . in recent years the industry has seen an increase in tad tissue products as industry participants have added or improved tad production facilities . our consumer products segment competes based on product quality , customer service and price . we deliver customer-focused business solutions by assisting in managing product assortment , category management , and pricing and promotion optimization . our pulp and paperboard business experiences cyclical market conditions and is affected by macro-economic conditions around the world . as a result , historical prices for our products and sales volumes have been volatile . product pricing is significantly affected by the relationship between supply and demand for our products . product supply in the industry is influenced primarily by fluctuations in available manufacturing production , which tends to increase during periods when prices remain strong . in addition , currency exchange rates affect u.s. supplies of paperboard , as non-u.s. manufacturers are attracted to the u.s. market when the dollar is relatively strong . our paperboard business , through exports denominated in u.s. dollars , has benefited significantly from general weakness in the u.s. dollar over the past few years . paperboard pricing was relatively flat when comparing 2013 to 2012. the markets for our products are highly competitive and companies that have substantially greater financial resources than we do compete with us in each of our markets . in addition , our businesses are capital intensive , which leads to high fixed costs , large capital outlays and generally results in continued production as long as prices are sufficient to cover variable costs . these conditions have contributed to substantial price competition , particularly during periods of reduced demand . some of our competitors have lower production costs and greater buying power and , as a result , may be less adversely affected than we are by price decreases . net sales consist of sales of consumer tissue and pulp and paperboard , net of discounts , returns and allowances and any sales taxes collected . 22 operating costs prices for our principal operating cost items are variable and directly affect our results of operations . for example , as economic conditions improve , we normally would expect at least some upward pressure on these operating costs . competitive market conditions can limit our ability to pass cost increases through to our customers . replace_table_token_4_th 1 includes internal and external transportation costs . 2 excluding related labor costs . purchased pulp . we purchase a significant amount of the pulp needed to manufacture our consumer products , and to a lesser extent our paperboard , from external suppliers . for 2013 , total purchased pulp costs were 17.6 % of our cost of sales , representing a 2.5 percentage point increase compared to 2012. the higher purchased pulp costs were due primarily to increased usage associated with the ramp up of our north carolina tad paper machine . in addition , higher purchased pulp costs were driven by increased pricing , as well as the need to purchase additional pulp from external suppliers to offset the reduction from internal sources resulting from the planned major maintenance at our idaho pulp and paperboard facility during the third quarter of 2013 and the machine downtime taken at our arkansas pulp and paperboard facility in the first quarter of 2013. chemicals . we consume a substantial amount of chemicals in the production of pulp and paperboard , as well as in the production of our tissue products . the chemicals we generally use include polyethylene , caustic , starch , sodium chlorate , latex and specialty paper process chemicals . a large portion of the chemicals used in our manufacturing processes , particularly in the pulp-making process , are petroleum-based and are impacted by petroleum prices . our chemical costs increased $ 7.9 million compared to 2012 , due to increased pricing for polyethylene and other processing chemicals , as well as higher chemical consumption resulting from the first year of production on our north carolina tad paper machine . in addition , chemical consumption increased in 2013 at our arkansas pulp and paperboard facility due to recovery boiler operational issues in the second quarter . transportation . story_separator_special_tag in addition , operating cash flows decreased due to lower net earnings , after adjusting for noncash related items . included in our noncash adjustments to net earnings was a $ 75.3 million reduction of tax reserves largely related to our decision to release certain tax reserves based on the internal revenue service 's ruling on the taxability of the afmtc . these decreases were partially offset by a $ 21.2 million favorable change in cash flows from taxes receivable , an absence of excess tax benefits used in 2013 compared to $ 15.8 million for 2012 , which was a result of performance shares for the 2011-2013 performance period not being paid or issued because the requisite market condition performance measure was not met , and a $ 5.6 million decrease in contributions to our qualified pension plans in 2013 compared to 2012. for 2012 , net cash flows from operating activities significantly increased compared to 2011 due primarily to cash generated from working capital , compared to cash used for working capital in 2011 , as well as higher earnings , after adjusting for noncash items . these increases were partially offset by a $ 15.8 million excess tax benefit from equity-based compensation arrangements in 2012 , a $ 10.8 million increase in taxes receivable in 2012 compared to a slight decrease in 2011 , and an $ 8.1 million increase in contributions to our qualified pension plans in 2012 compared to 2011. investing activities —net cash flows from investing activities decreased $ 36.4 million in 2013 , compared to 2012. the decrease in cash used for investing activities was largely due to a $ 113.2 million decrease in capital spending for plant and equipment in 2013 compared to 2012. the lower capital spending was due to the substantial completion in 2012 of our north carolina tad tissue facility associated with our tad project . the decrease in cash used for investing activities was partially offset by $ 50.0 million of cash converted into short-term investments in 2013 , compared to $ 35.0 million provided by the conversion of short-term investments into cash during 2012. net cash flows from investing activities increased $ 126.9 million in 2012 , compared to 2011. the increase was largely due to increased capital spending for plant and equipment in 2012 , primarily associated with our tad project , as well as a $ 36.1 million reduction in the amount of cash provided from the conversion of short-term investments into cash in 2012 compared to 2011. financing activities —net cash flows from financing activities were $ 15.3 million in 2013 , compared to $ 17.5 million of cash flows used in financing activities in 2012. cash flows from financing activities during 2013 were the result of the issuance of the 2013 notes , partially offset by the retirement of the 2009 notes and $ 100.0 million associated with repurchases of our outstanding common stock pursuant to our $ 100.0 million stock repurchase program , which was completed in october 2013. net cash flows from financing activities was $ 17.5 million in 2012 , compared with $ 29.1 million in 2011. cash used for financing activities in 2012 consisted of payments totaling $ 13.2 million for minimum tax withholdings associated with settlement and distribution of equity-based awards and $ 18.7 million for treasury stock purchases , partially offset by an excess tax benefit of $ 15.8 million associated with the equity-based awards settled and distributed in 2012. capital resources due to the competitive and cyclical nature of the markets in which we operate , as well as an uncertain economic environment , there is uncertainty regarding the amount of cash flows we will generate during the next twelve months . however , we believe that our cash flows from operations , cash on hand , short-term investments and available borrowing capacity under our credit facility will be adequate to fund debt service requirements and provide cash required to support our ongoing operations , capital expenditures , and working capital needs for the next twelve months . we may choose to refinance all or a portion of our indebtedness on or before maturity . we can not be certain that we will be able to refinance any of our indebtedness on commercially reasonable terms or at all . as of december 31 , 2013 , our short-term investments were not restricted and were largely invested in demand deposits . 33 at december 31 , 2013 , our financial position included debt of $ 650.0 million , compared to the balance of $ 523.9 million at december 31 , 2012 . stockholders ' equity at december 31 , 2013 was $ 605.1 million , compared to the december 31 , 2012 balance of $ 540.9 million . our total debt to total capitalization , excluding accumulated other comprehensive loss , was 49.5 % at december 31 , 2013 , compared to 44.4 % at december 31 , 2012 . in 2013 , we issued the 2013 notes , of which we received net proceeds of approximately $ 271 million , after deducting discounts and estimated offering expenses . we used approximately $ 166 million of the net proceeds to redeem all of our outstanding 2009 notes , and used approximately $ 100 million of the remaining net proceeds to purchase shares of the company 's common stock pursuant to our $ 100.0 million stock repurchase program authorized in january 2013. debt arrangements 2010 notes our 2010 notes mature on november 1 , 2018 , have an interest rate of 7.125 % and were issued at their face value . the issuance of these notes generated net proceeds of $ 367.5 million after deducting offering expenses . the net proceeds from the issuance of the 2010 notes were used to finance in part our acquisition of cellu tissue , to refinance certain existing indebtedness of cellu tissue , and to pay fees and expenses incurred as part

debt retirement costs —debt retirement costs include a one-time charge in connection with the complete redemption of the 2009 notes on february 22 , 2013. total costs of $ 17.1 million include cash charges of approximately $ 14 million related to a “ make whole ” premium plus accrued and unpaid interest and a non-cash charge of approximately $ 3 million related to the write off of deferred issuance costs and unamortized discounts . 26 income tax provision —during 2013 and 2012 , there were a number of items that were included in the calculation of our income tax provision that we do not believe were indicative of our core operating performance . excluding these items , the adjusted tax rate for 2013 would have been 33.3 % , compared to an adjusted 36.8 % in 2012 . the following table details these items : replace_table_token_6_th we recorded an income tax benefit of $ 68.7 million in 2013 , compared to a provision of $ 47.5 million in 2012 . the generally accepted accounting principles , or gaap , rate for 2013 was a benefit of 179.7 % , compared to a provision of 42.5 % for 2012 . the lower rate was the result of the net impact of reporting discrete items , primarily relating to an additional benefit realized from a release of uncertain tax positions . 27 discussion of business segments consumer products replace_table_token_7_th our consumer products segment reported an increase in net sales of $ 15.1 million , or 1.3 % , for 2013 , compared to 2012 . the higher net sales were due primarily to a 2.5 % increase in retail tissue net selling prices , largely attributable to a higher proportion of higher-priced tad product sales , and a 2.7 % increase in converted retail tissue case shipments , softened by a 2.7 % decrease in non-retail shipments .


 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.
     ```debt retirement costs —debt retirement costs include a one-time charge in connection with the complete redemption of the 2009 notes on february 22 , 2013. total costs of $ 17.1 million include cash charges of approximately $ 14 million related to a “ make whole ” premium plus accrued and unpaid interest and a non-cash charge of approximately $ 3 million related to the write off of deferred issuance costs and unamortized discounts . 26 income tax provision —during 2013 and 2012 , there were a number of items that were included in the calculation of our income tax provision that we do not believe were indicative of our core operating performance . excluding these items , the adjusted tax rate for 2013 would have been 33.3 % , compared to an adjusted 36.8 % in 2012 . the following table details these items : replace_table_token_6_th we recorded an income tax benefit of $ 68.7 million in 2013 , compared to a provision of $ 47.5 million in 2012 . the generally accepted accounting principles , or gaap , rate for 2013 was a benefit of 179.7 % , compared to a provision of 42.5 % for 2012 . the lower rate was the result of the net impact of reporting discrete items , primarily relating to an additional benefit realized from a release of uncertain tax positions . 27 discussion of business segments consumer products replace_table_token_7_th our consumer products segment reported an increase in net sales of $ 15.1 million , or 1.3 % , for 2013 , compared to 2012 . the higher net sales were due primarily to a 2.5 % increase in retail tissue net selling prices , largely attributable to a higher proportion of higher-priced tad product sales , and a 2.7 % increase in converted retail tissue case shipments , softened by a 2.7 % decrease in non-retail shipments .
```    
 Suspicious Activity Report : our products are primarily wood pulp-based and predominately manufactured in the u.s. our business is organized into two reporting segments : our consumer products segment manufactures and sells a complete line of at-home tissue products in each tissue category , including bathroom tissue , paper towels , napkins and facial tissue . we also manufacture away-from-home tissue , or afh , machine-glazed tissue and parent rolls for external sales . our integrated manufacturing and converting operations and geographic footprint enable us to deliver a broad range of cost-competitive products with brand equivalent quality to our consumer products customers . in 2013 , our consumer products segment had net sales of $ 1.1 billion , representing approximately 61 % of our total net sales . our pulp and paperboard segment manufactures and markets bleached paperboard for the high-end segment of the packaging industry and is a leading producer of solid bleach sulfate paperboard . this segment also produces hardwood and softwood pulp , which is primarily used as the basis for our paperboard products , and slush pulp , which it supplies to our consumer products segment . in 2013 , our pulp and paperboard segment had net sales of $ 740.1 million , representing approximately 39 % of our total net sales . developments and trends in our business net sales prices for our consumer tissue products are affected by competitive conditions and the prices of branded tissue products . tissue has historically been one of the strongest segments of the paper and forest products industry due to its steady demand growth and the absence of severe supply imbalances that occur in a number of other paper segments . in recent years the industry has seen an increase in tad tissue products as industry participants have added or improved tad production facilities . our consumer products segment competes based on product quality , customer service and price . we deliver customer-focused business solutions by assisting in managing product assortment , category management , and pricing and promotion optimization . our pulp and paperboard business experiences cyclical market conditions and is affected by macro-economic conditions around the world . as a result , historical prices for our products and sales volumes have been volatile . product pricing is significantly affected by the relationship between supply and demand for our products . product supply in the industry is influenced primarily by fluctuations in available manufacturing production , which tends to increase during periods when prices remain strong . in addition , currency exchange rates affect u.s. supplies of paperboard , as non-u.s. manufacturers are attracted to the u.s. market when the dollar is relatively strong . our paperboard business , through exports denominated in u.s. dollars , has benefited significantly from general weakness in the u.s. dollar over the past few years . paperboard pricing was relatively flat when comparing 2013 to 2012. the markets for our products are highly competitive and companies that have substantially greater financial resources than we do compete with us in each of our markets . in addition , our businesses are capital intensive , which leads to high fixed costs , large capital outlays and generally results in continued production as long as prices are sufficient to cover variable costs . these conditions have contributed to substantial price competition , particularly during periods of reduced demand . some of our competitors have lower production costs and greater buying power and , as a result , may be less adversely affected than we are by price decreases . net sales consist of sales of consumer tissue and pulp and paperboard , net of discounts , returns and allowances and any sales taxes collected . 22 operating costs prices for our principal operating cost items are variable and directly affect our results of operations . for example , as economic conditions improve , we normally would expect at least some upward pressure on these operating costs . competitive market conditions can limit our ability to pass cost increases through to our customers . replace_table_token_4_th 1 includes internal and external transportation costs . 2 excluding related labor costs . purchased pulp . we purchase a significant amount of the pulp needed to manufacture our consumer products , and to a lesser extent our paperboard , from external suppliers . for 2013 , total purchased pulp costs were 17.6 % of our cost of sales , representing a 2.5 percentage point increase compared to 2012. the higher purchased pulp costs were due primarily to increased usage associated with the ramp up of our north carolina tad paper machine . in addition , higher purchased pulp costs were driven by increased pricing , as well as the need to purchase additional pulp from external suppliers to offset the reduction from internal sources resulting from the planned major maintenance at our idaho pulp and paperboard facility during the third quarter of 2013 and the machine downtime taken at our arkansas pulp and paperboard facility in the first quarter of 2013. chemicals . we consume a substantial amount of chemicals in the production of pulp and paperboard , as well as in the production of our tissue products . the chemicals we generally use include polyethylene , caustic , starch , sodium chlorate , latex and specialty paper process chemicals . a large portion of the chemicals used in our manufacturing processes , particularly in the pulp-making process , are petroleum-based and are impacted by petroleum prices . our chemical costs increased $ 7.9 million compared to 2012 , due to increased pricing for polyethylene and other processing chemicals , as well as higher chemical consumption resulting from the first year of production on our north carolina tad paper machine . in addition , chemical consumption increased in 2013 at our arkansas pulp and paperboard facility due to recovery boiler operational issues in the second quarter . transportation . story_separator_special_tag in addition , operating cash flows decreased due to lower net earnings , after adjusting for noncash related items . included in our noncash adjustments to net earnings was a $ 75.3 million reduction of tax reserves largely related to our decision to release certain tax reserves based on the internal revenue service 's ruling on the taxability of the afmtc . these decreases were partially offset by a $ 21.2 million favorable change in cash flows from taxes receivable , an absence of excess tax benefits used in 2013 compared to $ 15.8 million for 2012 , which was a result of performance shares for the 2011-2013 performance period not being paid or issued because the requisite market condition performance measure was not met , and a $ 5.6 million decrease in contributions to our qualified pension plans in 2013 compared to 2012. for 2012 , net cash flows from operating activities significantly increased compared to 2011 due primarily to cash generated from working capital , compared to cash used for working capital in 2011 , as well as higher earnings , after adjusting for noncash items . these increases were partially offset by a $ 15.8 million excess tax benefit from equity-based compensation arrangements in 2012 , a $ 10.8 million increase in taxes receivable in 2012 compared to a slight decrease in 2011 , and an $ 8.1 million increase in contributions to our qualified pension plans in 2012 compared to 2011. investing activities —net cash flows from investing activities decreased $ 36.4 million in 2013 , compared to 2012. the decrease in cash used for investing activities was largely due to a $ 113.2 million decrease in capital spending for plant and equipment in 2013 compared to 2012. the lower capital spending was due to the substantial completion in 2012 of our north carolina tad tissue facility associated with our tad project . the decrease in cash used for investing activities was partially offset by $ 50.0 million of cash converted into short-term investments in 2013 , compared to $ 35.0 million provided by the conversion of short-term investments into cash during 2012. net cash flows from investing activities increased $ 126.9 million in 2012 , compared to 2011. the increase was largely due to increased capital spending for plant and equipment in 2012 , primarily associated with our tad project , as well as a $ 36.1 million reduction in the amount of cash provided from the conversion of short-term investments into cash in 2012 compared to 2011. financing activities —net cash flows from financing activities were $ 15.3 million in 2013 , compared to $ 17.5 million of cash flows used in financing activities in 2012. cash flows from financing activities during 2013 were the result of the issuance of the 2013 notes , partially offset by the retirement of the 2009 notes and $ 100.0 million associated with repurchases of our outstanding common stock pursuant to our $ 100.0 million stock repurchase program , which was completed in october 2013. net cash flows from financing activities was $ 17.5 million in 2012 , compared with $ 29.1 million in 2011. cash used for financing activities in 2012 consisted of payments totaling $ 13.2 million for minimum tax withholdings associated with settlement and distribution of equity-based awards and $ 18.7 million for treasury stock purchases , partially offset by an excess tax benefit of $ 15.8 million associated with the equity-based awards settled and distributed in 2012. capital resources due to the competitive and cyclical nature of the markets in which we operate , as well as an uncertain economic environment , there is uncertainty regarding the amount of cash flows we will generate during the next twelve months . however , we believe that our cash flows from operations , cash on hand , short-term investments and available borrowing capacity under our credit facility will be adequate to fund debt service requirements and provide cash required to support our ongoing operations , capital expenditures , and working capital needs for the next twelve months . we may choose to refinance all or a portion of our indebtedness on or before maturity . we can not be certain that we will be able to refinance any of our indebtedness on commercially reasonable terms or at all . as of december 31 , 2013 , our short-term investments were not restricted and were largely invested in demand deposits . 33 at december 31 , 2013 , our financial position included debt of $ 650.0 million , compared to the balance of $ 523.9 million at december 31 , 2012 . stockholders ' equity at december 31 , 2013 was $ 605.1 million , compared to the december 31 , 2012 balance of $ 540.9 million . our total debt to total capitalization , excluding accumulated other comprehensive loss , was 49.5 % at december 31 , 2013 , compared to 44.4 % at december 31 , 2012 . in 2013 , we issued the 2013 notes , of which we received net proceeds of approximately $ 271 million , after deducting discounts and estimated offering expenses . we used approximately $ 166 million of the net proceeds to redeem all of our outstanding 2009 notes , and used approximately $ 100 million of the remaining net proceeds to purchase shares of the company 's common stock pursuant to our $ 100.0 million stock repurchase program authorized in january 2013. debt arrangements 2010 notes our 2010 notes mature on november 1 , 2018 , have an interest rate of 7.125 % and were issued at their face value . the issuance of these notes generated net proceeds of $ 367.5 million after deducting offering expenses . the net proceeds from the issuance of the 2010 notes were used to finance in part our acquisition of cellu tissue , to refinance certain existing indebtedness of cellu tissue , and to pay fees and expenses incurred as part

