2 refund ordered by the isrs rulings for amounts collected prior to the last rate case , after which recoveries of related authorized revenues became part of base rates that went into effect in april 2018 . the second component relates to an estimate of $ 8 . 0 for revenues associated with the june 2018 isrs filing that was approved by the mopsc in september 2018. the after-tax impact of the provision reduced net income by $ 9.3 , or $ 0.18 per diluted share . additional isrs revenues are currently under appeal related to the january 2019 isrs filings with annual authorized revenue of $ 12.4. the estimated amount earned in fiscal year 2019 under this isrs order was $ 4.6. additionally , in future periods spire missouri will evaluate the need for an adjustment to the provision based upon new information and further developments . gas utility - spire alabama spire alabama is the largest natural gas distribution utility in the state of alabama and is regulated by the apsc . spire alabama 's service territory is located in central and northern alabama . among the cities served by spire alabama are birmingham , the center of the largest metropolitan area in the state , and montgomery , the state capital . spire alabama purchases natural gas through interstate and intrastate suppliers and distributes the purchased gas through its distribution facilities for sale to residential , commercial and industrial customers and other end-users of natural gas . spire alabama also provides transportation services to large industrial and commercial customers located on its distribution system . these transportation customers , using spire alabama as their agent or acting on their own , purchase gas directly from marketers or suppliers and arrange for delivery of the gas into the spire alabama distribution system . spire alabama charges a fee to transport such customer-owned gas through its distribution system to the customers ' facilities . gas utility - spire energysouth spire gulf and spire mississippi are utilities engaged in the purchase , retail distribution and sale of natural gas to approximately 100,000 customers in southern alabama and south-central mississippi . spire gulf is regulated by the apsc , and spire mississippi is regulated by the mspsc . gas marketing spire marketing inc. is engaged in the marketing of natural gas and related activities on a non-regulated basis and is reported in the gas marketing segment . spire marketing markets natural gas across the central and southern u.s. it holds firm transportation and storage contracts in order to effectively manage its transactions with counterparties , which primarily include producers , municipalities , electric and gas utility companies , and large commercial and industrial customers . other other components of the company 's consolidated information include : unallocated corporate items , including certain debt and associated interest costs ; spire stl pipeline , a subsidiary of spire which has constructed and , as of november 2019 , operates a 65-mile ferc-regulated pipeline to deliver natural gas into eastern missouri ; spire storage , a subsidiary of spire providing physical natural gas storage services ; and spire 's subsidiaries engaged in the operation of a propane pipeline , the compression of natural gas , and risk management , among other activities . 28 business evaluation factors based on the nature of the business of the company and its subsidiaries , as well as current economic conditions , management focuses on several key variables in evaluating the financial condition and results of operations and managing the business . for the gas utility segment , these include : the utilities ' ability to recover from their customers the costs of purchasing and distributing natural gas ; the impact of weather and other factors , such as customer conservation , on revenues and expenses ; changes in the regulatory environment at the federal , state , and local levels , as well as decisions by regulators , that impact the utilities ' ability to earn the authorized rate of return in each of the service territories they serve ; the utilities ' ability to access credit markets and maintain working capital sufficient to meet operating requirements ; the effect of natural gas price volatility on the business ; and the ability to manage costs , integrate and standardize operations , and upgrade infrastructure . in the gas marketing segment , these include : the risks of competition ; fluctuations in natural gas prices ; the changing flow and availability of natural gas ; new national infrastructure projects ; the ability to procure firm transportation and storage services at reasonable rates ; credit and or capital market access ; counterparty risks ; and the effect of natural gas price volatility on the business . further information regarding how management seeks to manage these key variables is discussed below . gas utility the utilities seek to provide reliable natural gas services at a reasonable cost , while maintaining and building secure and dependable infrastructures . the utilities ' strategies focus on improving both performance and the ability to recover their authorized distribution costs and rates of return . the utilities ' distribution costs are the essential , primarily fixed , expenditures they must incur to operate and maintain more than 58,000 miles of mains and services comprising their natural gas distribution systems and related storage facilities . the utilities ' distribution costs include wages and employee benefit costs , depreciation and maintenance expenses , and other regulated utility operating expenses , excluding natural and propane gas expense . distribution costs are considered in the rate-making process , and recovery of these types of costs is included in revenues generated through the utilities ' tariff rates . spire missouri 's tariff rates are approved by the mopsc , whereas spire alabama 's tariff rates are approved by the apsc . spire gulf and spire mississippi have tariff rates that are approved by the apsc and mspsc , respectively . story_separator_special_tag replace_table_token_9_th replace_table_token_10_th replace_table_token_11_th consolidated spire 's operating revenues for the twelve months ended september 30 , 2019 were $ 12.6 lower than the same period in the prior year . operating revenues decreased by $ 27.6 at the gas utility segment and were $ 12.1 higher in the gas marketing segment . the gas utility decrease was due principally to lower gas cost recoveries , rate case tcja customer givebacks , impacts at spire missouri relating to isrs rulings , and weather/volumetric impacts ( net of volume mitigation ) that were only partly offset by missouri rate design changes , higher isrs , and favorable spire alabama rate stabilization and equalization ( rse ) renewal and giveback . the gas marketing increase was primarily due to higher volumes that offset the impact of slightly lower pricing . 35 spire 's contribution margin increased $ 17.9 compared with the same twelve -month period last year . the growth in contribution margin was primarily attributable to the gas utility segment , up $ 19.6 , with the missouri utilities up $ 11.0 and spire alabama up $ 7.0 , with remaining growth from the utilities of spire energysouth . gas marketing 's contribution margin was down $ 5.7 , reflecting a decline in basis differentials that was only partly offset by higher volumes combined with geographic expansion . depreciation and amortization expenses were higher in the gas utility segment , driven principally by continued infrastructure investment in both the missouri utilities and spire alabama . gas utility operation and maintenance ( “ o & m ” ) expenses were lower in the current year driven primarily by the missouri rate case write-offs in the prior year . these fluctuations are described in more detail below . gas utility operating revenues – gas utility operating revenues for fiscal 2019 decreased $ 27.6 compared to fiscal 2018 , and was attributable to the following factors : missouri utilities and spire alabama – lower pga/gsa gas cost recoveries $ ( 30.2 ) missouri utilities and spire alabama – rate case tcja customer giveback ( 24.3 ) missouri utilities and spire alabama – volumetric usage ( 12.4 ) missouri utilities – provision for isrs rulings ( 12.2 ) missouri utilities – 2018 rate case resets 32.2 missouri utilities – higher isrs 8.7 spire alabama – rse : net renewal and giveback 4.6 customer growth 2.7 all other factors 3.3 total variation $ ( 27.6 ) as shown in the table above , the decrease in revenues was driven primarily by a $ 30.2 reduction in gas cost recoveries , rate case tcja customer givebacks totaling $ 24.3 , $ 12.4 attributable to volumetric usage , and a $ 12.2 impact due to isrs rulings . these impacts were only partly offset by an increase of $ 32.2 relating to the rate design changes at spire missouri , an increase in isrs of $ 8.7 , a $ 4.6 increase relating to spire alabama 's rse renewal and giveback , and $ 2.7 attributable to customer growth . contribution margin – gas utility contribution margin was $ 967.1 for fiscal 2019 , a $ 19.6 increase over the same period last year . the increase was attributable to the following factors : replace_table_token_12_th the increase was primarily attributable to the $ 32.2 increase resulting from the 2018 missouri rate cases resets . contribution margin also benefited from $ 8.7 higher isrs charges , $ 5.1 due to volumes and colder weather in the current year ( net of weather mitigation ) , a $ 4.6 increase relating to spire alabama 's rse renewal and giveback , and $ 2.7 attributable to customer growth . these positive impacts were only partly offset by rate case tcja customer givebacks totaling $ 24.3 from both spire missouri and spire alabama , and $ 12.2 relating to isrs rulings against spire missouri . 36 operating expenses – gas utility o & m expenses for the twelve months ended september 30 , 2019 decreased $ 8.0 from last year . removing last year 's $ 38.4 of missouri rate case write-offs , and the $ 19.6 net year-over-year increase due to the transfer of mix of service and non-service postretirement benefits costs to other income and expense , o & m increased $ 10.8. of this increase , $ 9 . 0 relates to higher employee benefits and energy efficiency costs that resulted from the 2018 missouri rate case s . depreciation and amortization expenses for the twelve months ended september 30 , 2019 increased $ 12.4 from the same period last year principally the result of continued infrastructure capital spending , with $ 8.7 of the increase attributable to spire missouri and $ 3.0 attributable to spire alabama . gas marketing operating revenues – gas marketing operating revenue for the year ended september 30 , 2019 increased $ 12.1 from the prior year . the variance in revenues reflects the effect of a $ 9.3 favorable mark-to-market adjustment on derivatives combined with higher total volumes , partly offset by the impact of marginally lower general pricing levels . average commodity pricing for the year ended september 30 , 2019 was approximately $ 2.670/mmbtu versus approximately $ 2.681/mmbtu for fiscal 2018 , a decrease of $ 0.011/mmbtu . contribution margin – gas marketing contribution margin was $ 35.6 for fiscal 2019 , a $ 5.7 decrease compared to the same period last year . this reflects geographic expansion that created additional opportunities to optimize the segment 's supply , transportation and storage portfolio that was more than offset by a return to more normal market conditions , reflected in the narrowed basis differentials in the current year . other other operating revenue increased $ 5.0 for the year ended september 30 , 2019 compared to 2018 , driven principally by gas storage revenues and slightly higher reinsurance premiums . other operating expenses were $ 1.3 higher than the prior year primarily due

cash and cash equivalents bank deposits were used to support working capital needs of the business . spire had no temporary cash investments as of september 30 , 2019 or 2018. due to lower yields available to spire on short-term investments , the company elected to provide all of spire missouri 's and spire alabama 's short-term funding through intercompany lending during the past fiscal year . short-term debt the utilities ' short-term borrowing requirements typically peak during the colder months , while most of the company 's other needs are less seasonal . these short-term cash requirements can be met through the sale of commercial paper or through the use of a revolving credit facility . for information about these resources , see note 7 , notes payable and credit agreements , of the notes to financial statements in item 8 and “ interest rate risk ” under “ market risk ” below . long-term debt and equity at september 30 , 2019 , including the current portion but excluding unamortized discounts and debt issuance costs , spire had long-term debt totaling $ 2,137.0 , of which $ 930.0 was issued by spire missouri , $ 415.0 was issued by spire alabama , and $ 102.0 was issued by other subsidiaries . for more information about long-term debt , see note 6 of the notes to financial statements in item 8 and “ interest rate risk ” under “ market risk ” below .


 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 and cash equivalents bank deposits were used to support working capital needs of the business . spire had no temporary cash investments as of september 30 , 2019 or 2018. due to lower yields available to spire on short-term investments , the company elected to provide all of spire missouri 's and spire alabama 's short-term funding through intercompany lending during the past fiscal year . short-term debt the utilities ' short-term borrowing requirements typically peak during the colder months , while most of the company 's other needs are less seasonal . these short-term cash requirements can be met through the sale of commercial paper or through the use of a revolving credit facility . for information about these resources , see note 7 , notes payable and credit agreements , of the notes to financial statements in item 8 and “ interest rate risk ” under “ market risk ” below . long-term debt and equity at september 30 , 2019 , including the current portion but excluding unamortized discounts and debt issuance costs , spire had long-term debt totaling $ 2,137.0 , of which $ 930.0 was issued by spire missouri , $ 415.0 was issued by spire alabama , and $ 102.0 was issued by other subsidiaries . for more information about long-term debt , see note 6 of the notes to financial statements in item 8 and “ interest rate risk ” under “ market risk ” below .
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 Suspicious Activity Report : 2 refund ordered by the isrs rulings for amounts collected prior to the last rate case , after which recoveries of related authorized revenues became part of base rates that went into effect in april 2018 . the second component relates to an estimate of $ 8 . 0 for revenues associated with the june 2018 isrs filing that was approved by the mopsc in september 2018. the after-tax impact of the provision reduced net income by $ 9.3 , or $ 0.18 per diluted share . additional isrs revenues are currently under appeal related to the january 2019 isrs filings with annual authorized revenue of $ 12.4. the estimated amount earned in fiscal year 2019 under this isrs order was $ 4.6. additionally , in future periods spire missouri will evaluate the need for an adjustment to the provision based upon new information and further developments . gas utility - spire alabama spire alabama is the largest natural gas distribution utility in the state of alabama and is regulated by the apsc . spire alabama 's service territory is located in central and northern alabama . among the cities served by spire alabama are birmingham , the center of the largest metropolitan area in the state , and montgomery , the state capital . spire alabama purchases natural gas through interstate and intrastate suppliers and distributes the purchased gas through its distribution facilities for sale to residential , commercial and industrial customers and other end-users of natural gas . spire alabama also provides transportation services to large industrial and commercial customers located on its distribution system . these transportation customers , using spire alabama as their agent or acting on their own , purchase gas directly from marketers or suppliers and arrange for delivery of the gas into the spire alabama distribution system . spire alabama charges a fee to transport such customer-owned gas through its distribution system to the customers ' facilities . gas utility - spire energysouth spire gulf and spire mississippi are utilities engaged in the purchase , retail distribution and sale of natural gas to approximately 100,000 customers in southern alabama and south-central mississippi . spire gulf is regulated by the apsc , and spire mississippi is regulated by the mspsc . gas marketing spire marketing inc. is engaged in the marketing of natural gas and related activities on a non-regulated basis and is reported in the gas marketing segment . spire marketing markets natural gas across the central and southern u.s. it holds firm transportation and storage contracts in order to effectively manage its transactions with counterparties , which primarily include producers , municipalities , electric and gas utility companies , and large commercial and industrial customers . other other components of the company 's consolidated information include : unallocated corporate items , including certain debt and associated interest costs ; spire stl pipeline , a subsidiary of spire which has constructed and , as of november 2019 , operates a 65-mile ferc-regulated pipeline to deliver natural gas into eastern missouri ; spire storage , a subsidiary of spire providing physical natural gas storage services ; and spire 's subsidiaries engaged in the operation of a propane pipeline , the compression of natural gas , and risk management , among other activities . 28 business evaluation factors based on the nature of the business of the company and its subsidiaries , as well as current economic conditions , management focuses on several key variables in evaluating the financial condition and results of operations and managing the business . for the gas utility segment , these include : the utilities ' ability to recover from their customers the costs of purchasing and distributing natural gas ; the impact of weather and other factors , such as customer conservation , on revenues and expenses ; changes in the regulatory environment at the federal , state , and local levels , as well as decisions by regulators , that impact the utilities ' ability to earn the authorized rate of return in each of the service territories they serve ; the utilities ' ability to access credit markets and maintain working capital sufficient to meet operating requirements ; the effect of natural gas price volatility on the business ; and the ability to manage costs , integrate and standardize operations , and upgrade infrastructure . in the gas marketing segment , these include : the risks of competition ; fluctuations in natural gas prices ; the changing flow and availability of natural gas ; new national infrastructure projects ; the ability to procure firm transportation and storage services at reasonable rates ; credit and or capital market access ; counterparty risks ; and the effect of natural gas price volatility on the business . further information regarding how management seeks to manage these key variables is discussed below . gas utility the utilities seek to provide reliable natural gas services at a reasonable cost , while maintaining and building secure and dependable infrastructures . the utilities ' strategies focus on improving both performance and the ability to recover their authorized distribution costs and rates of return . the utilities ' distribution costs are the essential , primarily fixed , expenditures they must incur to operate and maintain more than 58,000 miles of mains and services comprising their natural gas distribution systems and related storage facilities . the utilities ' distribution costs include wages and employee benefit costs , depreciation and maintenance expenses , and other regulated utility operating expenses , excluding natural and propane gas expense . distribution costs are considered in the rate-making process , and recovery of these types of costs is included in revenues generated through the utilities ' tariff rates . spire missouri 's tariff rates are approved by the mopsc , whereas spire alabama 's tariff rates are approved by the apsc . spire gulf and spire mississippi have tariff rates that are approved by the apsc and mspsc , respectively . story_separator_special_tag replace_table_token_9_th replace_table_token_10_th replace_table_token_11_th consolidated spire 's operating revenues for the twelve months ended september 30 , 2019 were $ 12.6 lower than the same period in the prior year . operating revenues decreased by $ 27.6 at the gas utility segment and were $ 12.1 higher in the gas marketing segment . the gas utility decrease was due principally to lower gas cost recoveries , rate case tcja customer givebacks , impacts at spire missouri relating to isrs rulings , and weather/volumetric impacts ( net of volume mitigation ) that were only partly offset by missouri rate design changes , higher isrs , and favorable spire alabama rate stabilization and equalization ( rse ) renewal and giveback . the gas marketing increase was primarily due to higher volumes that offset the impact of slightly lower pricing . 35 spire 's contribution margin increased $ 17.9 compared with the same twelve -month period last year . the growth in contribution margin was primarily attributable to the gas utility segment , up $ 19.6 , with the missouri utilities up $ 11.0 and spire alabama up $ 7.0 , with remaining growth from the utilities of spire energysouth . gas marketing 's contribution margin was down $ 5.7 , reflecting a decline in basis differentials that was only partly offset by higher volumes combined with geographic expansion . depreciation and amortization expenses were higher in the gas utility segment , driven principally by continued infrastructure investment in both the missouri utilities and spire alabama . gas utility operation and maintenance ( “ o & m ” ) expenses were lower in the current year driven primarily by the missouri rate case write-offs in the prior year . these fluctuations are described in more detail below . gas utility operating revenues – gas utility operating revenues for fiscal 2019 decreased $ 27.6 compared to fiscal 2018 , and was attributable to the following factors : missouri utilities and spire alabama – lower pga/gsa gas cost recoveries $ ( 30.2 ) missouri utilities and spire alabama – rate case tcja customer giveback ( 24.3 ) missouri utilities and spire alabama – volumetric usage ( 12.4 ) missouri utilities – provision for isrs rulings ( 12.2 ) missouri utilities – 2018 rate case resets 32.2 missouri utilities – higher isrs 8.7 spire alabama – rse : net renewal and giveback 4.6 customer growth 2.7 all other factors 3.3 total variation $ ( 27.6 ) as shown in the table above , the decrease in revenues was driven primarily by a $ 30.2 reduction in gas cost recoveries , rate case tcja customer givebacks totaling $ 24.3 , $ 12.4 attributable to volumetric usage , and a $ 12.2 impact due to isrs rulings . these impacts were only partly offset by an increase of $ 32.2 relating to the rate design changes at spire missouri , an increase in isrs of $ 8.7 , a $ 4.6 increase relating to spire alabama 's rse renewal and giveback , and $ 2.7 attributable to customer growth . contribution margin – gas utility contribution margin was $ 967.1 for fiscal 2019 , a $ 19.6 increase over the same period last year . the increase was attributable to the following factors : replace_table_token_12_th the increase was primarily attributable to the $ 32.2 increase resulting from the 2018 missouri rate cases resets . contribution margin also benefited from $ 8.7 higher isrs charges , $ 5.1 due to volumes and colder weather in the current year ( net of weather mitigation ) , a $ 4.6 increase relating to spire alabama 's rse renewal and giveback , and $ 2.7 attributable to customer growth . these positive impacts were only partly offset by rate case tcja customer givebacks totaling $ 24.3 from both spire missouri and spire alabama , and $ 12.2 relating to isrs rulings against spire missouri . 36 operating expenses – gas utility o & m expenses for the twelve months ended september 30 , 2019 decreased $ 8.0 from last year . removing last year 's $ 38.4 of missouri rate case write-offs , and the $ 19.6 net year-over-year increase due to the transfer of mix of service and non-service postretirement benefits costs to other income and expense , o & m increased $ 10.8. of this increase , $ 9 . 0 relates to higher employee benefits and energy efficiency costs that resulted from the 2018 missouri rate case s . depreciation and amortization expenses for the twelve months ended september 30 , 2019 increased $ 12.4 from the same period last year principally the result of continued infrastructure capital spending , with $ 8.7 of the increase attributable to spire missouri and $ 3.0 attributable to spire alabama . gas marketing operating revenues – gas marketing operating revenue for the year ended september 30 , 2019 increased $ 12.1 from the prior year . the variance in revenues reflects the effect of a $ 9.3 favorable mark-to-market adjustment on derivatives combined with higher total volumes , partly offset by the impact of marginally lower general pricing levels . average commodity pricing for the year ended september 30 , 2019 was approximately $ 2.670/mmbtu versus approximately $ 2.681/mmbtu for fiscal 2018 , a decrease of $ 0.011/mmbtu . contribution margin – gas marketing contribution margin was $ 35.6 for fiscal 2019 , a $ 5.7 decrease compared to the same period last year . this reflects geographic expansion that created additional opportunities to optimize the segment 's supply , transportation and storage portfolio that was more than offset by a return to more normal market conditions , reflected in the narrowed basis differentials in the current year . other other operating revenue increased $ 5.0 for the year ended september 30 , 2019 compared to 2018 , driven principally by gas storage revenues and slightly higher reinsurance premiums . other operating expenses were $ 1.3 higher than the prior year primarily due

