4 to the amended and restated senior secured revolving credit facility agreement that , among other things , ( a ) reduced the aggregate principal amount of revolving loan commitments from $ 200.0 million to $ 125.0 million , ( b ) extended the agreement 's maturity until march 31 , 2021 , ( c ) revised the definition of ebitda to permit an add-back for ongoing litigation expenses related to the h225 helicopters , and ( d ) adjusted the 38 covenant requirement to maintain an interest coverage ratio of not less than 1.75:1:00 and a senior secured leverage ratio of not more than 3.25:100 ( see “ liquidity and capital resources ” below ) . sale of alaska flightseeing assets on february 23 , 2018 , the company sold all of its flightseeing assets in alaska , which consisted of eight as350 single engine helicopters , two operating facilities , and related property and equipment for $ 10.0 million . as a result , the company will not conduct flightseeing operations in 2018. u.s. tax reform the u.s. government recently enacted comprehensive tax legislation commonly referred to as the tax act . the tax act makes broad and complex changes to the u.s. tax code that resulted in a significant reduction in the company 's u.s. net deferred tax liabilities as of december 31 , 2017. the tax act also establishes new regulations that will affect 2018 and after , including a reduction in the u.s. federal corporate income tax rate from 35 % to 21 % . refer to note 7 of the notes to consolidated financial statements in item 8 of this annual report on form 10-k for additional information . cessation of h225 operations in april 2016 , an airbus helicopters h225 ( also known as an ec225lp ) model helicopter operated by a global competitor was involved in an accident in norway . the helicopter was carrying eleven passengers and two crew members , who were all killed in the accident . the root cause of the accident is still under investigation , but preliminary reports published by aibn contain findings linking the accident to a design flaw . following the crash , a number of regulatory authorities issued safety directives grounding , with limited exceptions , all airbus h225 and as332 l2 model helicopters registered in their jurisdictions . a number of customers and operators voluntarily suspended operations of those two helicopter models . on october 7 , 2016 , the easa issued an airworthiness directive that allowed h225 and as332l2 helicopters to return to service , subject to significant additional maintenance and inspection requirements . on december 9 , 2016 , the federal aviation administration in the united states issued an amoc that allowed these helicopters to return to service , subject to significant additional maintenance and inspection requirements to allow these helicopters to return to service in the united states . on july 20 , 2017 , the civil aviation authorities in each of norway and the united kingdom , the major european markets for the h225 helicopters , published directives that set forth their requirements with respect to the return to service of these helicopter models , subject to significant additional maintenance and inspection requirements . prior to a return to service , an operator must develop a return to service plan for the applicable helicopter model that must be approved by the relevant regulatory authority . such a plan would need to include a detailed safety case , outlining specific maintenance processes and tooling and training requirements . in addition , these directives mandate that an operator must comply with an easa directive issued on june 23 , 2017 that requires the replacement of , and prescribes reduced service limits and inspections with respect to , certain identified parts . easa also requires the installation of a new easa-approved full flow magnetic plug device and imposes maintenance protocols to support the inspection of the main gearbox oil system particle detection . even though h225 helicopters are no longer suspended by the regulatory authorities , there is not confidence amongst our customers , their employees , and the unions to which our customers ' employees belong in a detailed safety case that would justify a return to service of the h225 model helicopters . as a result , we believe a full return to service for the h225 helicopters in offshore oil and gas operations is unlikely . we will not operate the h225 helicopters in our fleet unless and until we can develop a detailed safety case that demonstrates the h225 model helicopter can be operated safely . during the third quarter of 2017 , we determined that we can not develop such a case and that a broad-based return to service is improbable . we therefore can not operate the h225 helicopters in our operations as we had planned at the time the helicopters were purchased . we own nine h225 helicopters , including five currently located in the u.s. , three currently located in brazil , and one currently located in norway . since the accident , we have utilized other heavy and medium helicopters to service our operations . these developments led us to conclude that the cash flows associated with our h225 helicopters are largely independent from the cash flows associated with the remainder of our fleet and should be evaluated separately for impairment . we have performed an impairment analysis on our h225 helicopters , capital parts , and related inventory and determined that the projected undiscounted cash flows over the remaining useful life were less than the carrying amount . story_separator_special_tag administrative and general expenses were $ 5.9 million higher in the current year primarily due to increases of $ 6.3 million in professional services fees and $ 0.7 million due to the recognition of a bad debt recovery in brazil in the prior year . these increases were partially offset by a decrease of $ 0.8 million in compensation and employee costs as a result of lower headcount and a decrease of $ 0.3 million in other administrative and general costs . 43 depreciation and amortization . depreciation and amortization expense was $ 3.6 million lower in the current year primarily due to certain assets becoming fully depreciated and asset dispositions subsequent to the prior year and a decrease in depreciation on the company 's h225 helicopters following their impairment during the current year , partially offset by new heavy helicopters placed in service . gains on asset dispositions , net . in the current year , we sold or otherwise disposed of a hangar in alaska , three helicopters , capital parts and other assets for gains of $ 4.5 million . in the prior year , we sold or otherwise disposed of two hangars in alaska , nine helicopters and related equipment for gains of $ 4.8 million . loss on impairment . we recorded a loss on impairment of $ 117.0 million in the current year related to a decline in the value of our h225 helicopters . operating income ( loss ) . operating loss as a percentage of revenues was 58 % in the current year compared to 2 % in the prior year . excluding gains on asset dispositions , operating loss as a percentage of revenues was 61 % in the current year compared to 3 % in the prior year . the increase in operating loss as a percentage of revenues in the current year was primarily due to the loss on impairment and increased professional services fees and repairs and maintenance expenses as described above . interest expense . interest expense was $ 0.6 million lower in the current year primarily due to lower outstanding debt balances and the resumption of the capitalization of interest on certain helicopter deposits in the current year compared to the expensing of interest on these deposits in the prior year due to the refund of helicopter deposits . this was partially offset by $ 0.8 million of additional accrued interest resulting from the correction of immaterial accounting errors . gain on debt extinguishment . gain on debt extinguishment was $ 0.5 million in the prior year due to the repurchase of $ 5.0 million of our 7.750 % senior notes . income tax benefit . income tax benefit was $ 119.3 million higher in the current year primarily due to approximately $ 70.0 million related to the impact of the tax act , as well as the tax impact of the impairment of our h225 helicopters , capital parts and inventory during the current year . equity earnings . equity earnings , net of tax , were $ 0.3 million higher in the current year primarily due to higher earnings at our dart holding company ltd. ( “ dart ” ) joint venture . year ended december 31 , 2016 compared with year ended december 31 , 2015 operating revenues . operating revenues were $ 34.6 million lower in the twelve months ended december 31 , 2016 compared to the twelve months ended december 31 , 2015. operating revenues from oil and gas operations in the u.s. gulf of mexico were $ 30.8 million lower in 2016. operating revenues from medium helicopters were $ 16.8 million lower primarily due to lower utilization and lower average rates . operating revenues from heavy helicopters were $ 8.1 million lower primarily due to fewer helicopters on contract and lower average rates . operating revenues from light twin and single engine helicopters were $ 3.8 million and $ 1.6 million lower , respectively , primarily due to lower utilization . miscellaneous revenues were $ 0.5 million lower primarily due to reduced part sales . operating revenues from oil and gas operations in alaska were $ 14.0 million lower in 2016 primarily due to lower utilization . operating revenues from international oil and gas operations were $ 44.1 million higher in 2016. international revenues increased by $ 44.2 million due to the consolidation of aeróleo effective october 1 , 2015 , by $ 4.9 million due to new contracts in suriname and by $ 0.9 million due to higher utilization in colombia . these increases were partially offset by a decrease of $ 5.9 million in brazil primarily due to lower utilization during the period in which aeroleo 's revenues were consolidated in both years . revenues from dry-leasing activities were $ 27.6 million lower in 2016. dry-leasing revenues decreased by $ 21.4 million due to the consolidation of aeróleo , by $ 6.4 million due to contracts that ended and by $ 1.5 million due to the bankruptcy of a customer . these decreases were partially offset by increases of $ 1.0 million due to new leases and $ 0.5 million due to lease return charges . operating revenues from sar activities were $ 2.3 million lower in 2016 primarily due to fewer subscribers and reduced charter activity . operating revenues from air medical services were consistent with 2015. revenues decreased by $ 0.7 million primarily due to a contract that ended in march 2015 , partially offset by increases of $ 0.5 million due to increased part sales and $ 0.2 million due to increased flight hours . operating revenues from flightseeing activities were $ 1.3 million lower in 2016 primarily due to unfavorable weather conditions which resulted in a shorter flightseeing season and increased flight cancellations . 44 operating revenues from our fixed base operations ( “ fbo ” ) were $ 2.8 million lower in 2016 due to the sale of the fbo on may 1

cash flows provided by operating activities de creased by $ 38.4 million during the year ended december 31 , 2017 compared to the year ended december 31 , 2016 . cash flows provided by operating activities in creased by $ 14.0 million during the year ended december 31 , 2016 compared to the year ended december 31 , 2015 . the components of cash flows provided by operating activities during the years ended december 31 , 2017 , 2016 and 2015 were as follows : replace_table_token_9_th operating income before depreciation and gains on asset dispositions and impairments , net was $ 19.7 million lower for the year ended december 31 , 2017 compared to the year ended december 31 , 2016 , due to a $ 15.9 million de crease in revenues resulting from reduced utilization of our helicopter fleet and dry-leasing contracts that ended during and subsequent to 2016 and a $ 5.9 million in crease in administrative and general expenses . this de crease in revenues and increase in g & a was partially offset by a $ 2.4 million de crease in operating expenses primarily due to a reduction in activity and cost-cutting measures . operating income before depreciation and gains on asset dispositions and impairments , net was $ 26.4 million lower for the year ended december 31 , 2016 compared to the year ended december 31 , 2015 , primarily due to a $ 34.6 million decrease in revenues resulting from reduced utilization of medium helicopters , dry-leasing contracts that ended during and subsequent to 2015 and the sale of the fbo in may 2015. this


 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.
     ```cash flows provided by operating activities de creased by $ 38.4 million during the year ended december 31 , 2017 compared to the year ended december 31 , 2016 . cash flows provided by operating activities in creased by $ 14.0 million during the year ended december 31 , 2016 compared to the year ended december 31 , 2015 . the components of cash flows provided by operating activities during the years ended december 31 , 2017 , 2016 and 2015 were as follows : replace_table_token_9_th operating income before depreciation and gains on asset dispositions and impairments , net was $ 19.7 million lower for the year ended december 31 , 2017 compared to the year ended december 31 , 2016 , due to a $ 15.9 million de crease in revenues resulting from reduced utilization of our helicopter fleet and dry-leasing contracts that ended during and subsequent to 2016 and a $ 5.9 million in crease in administrative and general expenses . this de crease in revenues and increase in g & a was partially offset by a $ 2.4 million de crease in operating expenses primarily due to a reduction in activity and cost-cutting measures . operating income before depreciation and gains on asset dispositions and impairments , net was $ 26.4 million lower for the year ended december 31 , 2016 compared to the year ended december 31 , 2015 , primarily due to a $ 34.6 million decrease in revenues resulting from reduced utilization of medium helicopters , dry-leasing contracts that ended during and subsequent to 2015 and the sale of the fbo in may 2015. this
```    
 Suspicious Activity Report : 4 to the amended and restated senior secured revolving credit facility agreement that , among other things , ( a ) reduced the aggregate principal amount of revolving loan commitments from $ 200.0 million to $ 125.0 million , ( b ) extended the agreement 's maturity until march 31 , 2021 , ( c ) revised the definition of ebitda to permit an add-back for ongoing litigation expenses related to the h225 helicopters , and ( d ) adjusted the 38 covenant requirement to maintain an interest coverage ratio of not less than 1.75:1:00 and a senior secured leverage ratio of not more than 3.25:100 ( see “ liquidity and capital resources ” below ) . sale of alaska flightseeing assets on february 23 , 2018 , the company sold all of its flightseeing assets in alaska , which consisted of eight as350 single engine helicopters , two operating facilities , and related property and equipment for $ 10.0 million . as a result , the company will not conduct flightseeing operations in 2018. u.s. tax reform the u.s. government recently enacted comprehensive tax legislation commonly referred to as the tax act . the tax act makes broad and complex changes to the u.s. tax code that resulted in a significant reduction in the company 's u.s. net deferred tax liabilities as of december 31 , 2017. the tax act also establishes new regulations that will affect 2018 and after , including a reduction in the u.s. federal corporate income tax rate from 35 % to 21 % . refer to note 7 of the notes to consolidated financial statements in item 8 of this annual report on form 10-k for additional information . cessation of h225 operations in april 2016 , an airbus helicopters h225 ( also known as an ec225lp ) model helicopter operated by a global competitor was involved in an accident in norway . the helicopter was carrying eleven passengers and two crew members , who were all killed in the accident . the root cause of the accident is still under investigation , but preliminary reports published by aibn contain findings linking the accident to a design flaw . following the crash , a number of regulatory authorities issued safety directives grounding , with limited exceptions , all airbus h225 and as332 l2 model helicopters registered in their jurisdictions . a number of customers and operators voluntarily suspended operations of those two helicopter models . on october 7 , 2016 , the easa issued an airworthiness directive that allowed h225 and as332l2 helicopters to return to service , subject to significant additional maintenance and inspection requirements . on december 9 , 2016 , the federal aviation administration in the united states issued an amoc that allowed these helicopters to return to service , subject to significant additional maintenance and inspection requirements to allow these helicopters to return to service in the united states . on july 20 , 2017 , the civil aviation authorities in each of norway and the united kingdom , the major european markets for the h225 helicopters , published directives that set forth their requirements with respect to the return to service of these helicopter models , subject to significant additional maintenance and inspection requirements . prior to a return to service , an operator must develop a return to service plan for the applicable helicopter model that must be approved by the relevant regulatory authority . such a plan would need to include a detailed safety case , outlining specific maintenance processes and tooling and training requirements . in addition , these directives mandate that an operator must comply with an easa directive issued on june 23 , 2017 that requires the replacement of , and prescribes reduced service limits and inspections with respect to , certain identified parts . easa also requires the installation of a new easa-approved full flow magnetic plug device and imposes maintenance protocols to support the inspection of the main gearbox oil system particle detection . even though h225 helicopters are no longer suspended by the regulatory authorities , there is not confidence amongst our customers , their employees , and the unions to which our customers ' employees belong in a detailed safety case that would justify a return to service of the h225 model helicopters . as a result , we believe a full return to service for the h225 helicopters in offshore oil and gas operations is unlikely . we will not operate the h225 helicopters in our fleet unless and until we can develop a detailed safety case that demonstrates the h225 model helicopter can be operated safely . during the third quarter of 2017 , we determined that we can not develop such a case and that a broad-based return to service is improbable . we therefore can not operate the h225 helicopters in our operations as we had planned at the time the helicopters were purchased . we own nine h225 helicopters , including five currently located in the u.s. , three currently located in brazil , and one currently located in norway . since the accident , we have utilized other heavy and medium helicopters to service our operations . these developments led us to conclude that the cash flows associated with our h225 helicopters are largely independent from the cash flows associated with the remainder of our fleet and should be evaluated separately for impairment . we have performed an impairment analysis on our h225 helicopters , capital parts , and related inventory and determined that the projected undiscounted cash flows over the remaining useful life were less than the carrying amount . story_separator_special_tag administrative and general expenses were $ 5.9 million higher in the current year primarily due to increases of $ 6.3 million in professional services fees and $ 0.7 million due to the recognition of a bad debt recovery in brazil in the prior year . these increases were partially offset by a decrease of $ 0.8 million in compensation and employee costs as a result of lower headcount and a decrease of $ 0.3 million in other administrative and general costs . 43 depreciation and amortization . depreciation and amortization expense was $ 3.6 million lower in the current year primarily due to certain assets becoming fully depreciated and asset dispositions subsequent to the prior year and a decrease in depreciation on the company 's h225 helicopters following their impairment during the current year , partially offset by new heavy helicopters placed in service . gains on asset dispositions , net . in the current year , we sold or otherwise disposed of a hangar in alaska , three helicopters , capital parts and other assets for gains of $ 4.5 million . in the prior year , we sold or otherwise disposed of two hangars in alaska , nine helicopters and related equipment for gains of $ 4.8 million . loss on impairment . we recorded a loss on impairment of $ 117.0 million in the current year related to a decline in the value of our h225 helicopters . operating income ( loss ) . operating loss as a percentage of revenues was 58 % in the current year compared to 2 % in the prior year . excluding gains on asset dispositions , operating loss as a percentage of revenues was 61 % in the current year compared to 3 % in the prior year . the increase in operating loss as a percentage of revenues in the current year was primarily due to the loss on impairment and increased professional services fees and repairs and maintenance expenses as described above . interest expense . interest expense was $ 0.6 million lower in the current year primarily due to lower outstanding debt balances and the resumption of the capitalization of interest on certain helicopter deposits in the current year compared to the expensing of interest on these deposits in the prior year due to the refund of helicopter deposits . this was partially offset by $ 0.8 million of additional accrued interest resulting from the correction of immaterial accounting errors . gain on debt extinguishment . gain on debt extinguishment was $ 0.5 million in the prior year due to the repurchase of $ 5.0 million of our 7.750 % senior notes . income tax benefit . income tax benefit was $ 119.3 million higher in the current year primarily due to approximately $ 70.0 million related to the impact of the tax act , as well as the tax impact of the impairment of our h225 helicopters , capital parts and inventory during the current year . equity earnings . equity earnings , net of tax , were $ 0.3 million higher in the current year primarily due to higher earnings at our dart holding company ltd. ( “ dart ” ) joint venture . year ended december 31 , 2016 compared with year ended december 31 , 2015 operating revenues . operating revenues were $ 34.6 million lower in the twelve months ended december 31 , 2016 compared to the twelve months ended december 31 , 2015. operating revenues from oil and gas operations in the u.s. gulf of mexico were $ 30.8 million lower in 2016. operating revenues from medium helicopters were $ 16.8 million lower primarily due to lower utilization and lower average rates . operating revenues from heavy helicopters were $ 8.1 million lower primarily due to fewer helicopters on contract and lower average rates . operating revenues from light twin and single engine helicopters were $ 3.8 million and $ 1.6 million lower , respectively , primarily due to lower utilization . miscellaneous revenues were $ 0.5 million lower primarily due to reduced part sales . operating revenues from oil and gas operations in alaska were $ 14.0 million lower in 2016 primarily due to lower utilization . operating revenues from international oil and gas operations were $ 44.1 million higher in 2016. international revenues increased by $ 44.2 million due to the consolidation of aeróleo effective october 1 , 2015 , by $ 4.9 million due to new contracts in suriname and by $ 0.9 million due to higher utilization in colombia . these increases were partially offset by a decrease of $ 5.9 million in brazil primarily due to lower utilization during the period in which aeroleo 's revenues were consolidated in both years . revenues from dry-leasing activities were $ 27.6 million lower in 2016. dry-leasing revenues decreased by $ 21.4 million due to the consolidation of aeróleo , by $ 6.4 million due to contracts that ended and by $ 1.5 million due to the bankruptcy of a customer . these decreases were partially offset by increases of $ 1.0 million due to new leases and $ 0.5 million due to lease return charges . operating revenues from sar activities were $ 2.3 million lower in 2016 primarily due to fewer subscribers and reduced charter activity . operating revenues from air medical services were consistent with 2015. revenues decreased by $ 0.7 million primarily due to a contract that ended in march 2015 , partially offset by increases of $ 0.5 million due to increased part sales and $ 0.2 million due to increased flight hours . operating revenues from flightseeing activities were $ 1.3 million lower in 2016 primarily due to unfavorable weather conditions which resulted in a shorter flightseeing season and increased flight cancellations . 44 operating revenues from our fixed base operations ( “ fbo ” ) were $ 2.8 million lower in 2016 due to the sale of the fbo on may 1

