management focuses on several measurements that we believe provide us with the necessary ratios and key performance indicators to manage our business , determine how we are performing versus our internal goals and targets , and against the performance of our competitors and other benchmarks in the marketplace in which we operate . senior executives hold meetings twice per quarter with officers , managers and staff to discuss and analyze operating results and address significant variances to budget and prior year in an effort to identify trends and changes in our business . we focus on many operating metrics including changes in revenue , oibda , adjusted oibda and adjusted oibda margin , as defined and discussed in “ notes to the selected historical financial and operating data ” above , as some of our primary measurement metrics . in addition , we monitor our monthly advertising performance measurements , including advertising inventory utilization , national and local advertising pricing ( cpm ) , local/regional advertising rate per screen per week , local/regional and total advertising revenue per attendee , as well as , our free cash flow , dividend coverage ratio , financial leverage ( net debt divided by adjusted oibda ) and cash balances and revolving credit facility availability to ensure debt covenant compliance and that there is adequate cash availability to fund our working capital needs and debt obligations and current and future dividends declared by our board of directors . recent transactions on december 26 , 2013 , ncm llc sold its fathom events business to a newly formed limited liability company ( ac jv , llc ) owned 32 % by each of the founding members and 4 % by ncm llc . the fathom events business focused on the marketing and distribution of live and pre-recorded entertainment programming to theatre operators to provide additional programs to augment their feature film schedule . in consideration for the sale , ncm llc received a total of $ 25.0 million in promissory notes from its founding members ( one-third from each founding member ) . refer to note 2 to the audited consolidated financial statements included elsewhere in this document . on may 5 , 2014 , ncm , inc. entered into an agreement and plan of merger ( the “ merger agreement ” ) to merge with screenvision . on november 3 , 2014 , the department of justice filed a lawsuit seeking to enjoin the merger . on march 16 , 2015 , the company announced the termination of the merger agreement and the lawsuit was dismissed . after the merger agreement was terminated , ncm llc reimbursed ncm , inc. for certain expenses pursuant to an indemnification agreement 37 among ncm llc , ncm , inc. and the founding memb ers . on march 17 , 2015 , ncm llc paid screenvision an approximate $ 26.8 million termination payment on behalf of ncm , inc. this payment was $ 2 million lower than the reverse termination fee contemplated by the merger agreement . during the year ended decem ber 31 , 2015 , ncm llc also either paid directly or reimbursed ncm , inc. for the legal and other merger-related costs of approximately $ 15.0 million ( $ 7.5 million incurred by ncm , inc. during the year ended january 1 , 2015 and approximately $ 7.5 million inc urred by ncm llc during the year ended december 31 , 2015 ) . the company and the founding members each bore a pro rata portion of the termination fee and the related merger expenses based on their aggregate ownership percentages in ncm llc when the expenses were incurred . our operating results may be affected by a variety of internal and external factors and trends described more fully in the section entitled “ risk factors ” in this form 10-k. summary historical and operating data you should read this information in conjunction with the other information contained in this document , and our audited historical financial statements and the notes thereto included elsewhere in this document . the following table presents operating data and adjusted oibda ( dollars in millions , except share and margin data ) . refer to “ item 6. selected financial data—notes to the selected historical financial and operating data ” for a discussion of the calculation of adjusted oibda and reconciliation to consolidated net income . replace_table_token_9_th nm = not meaningful . ( 1 ) merger termination fee and related merger costs primarily include the merger termination payment and legal , accounting , advisory and other professional fees associated with the terminated merger with screenvision . ( 2 ) represents the total attendance within ncm llc 's advertising network . ( 3 ) excludes screens and attendance associated with certain amc rave and cinemark rave theatres for all periods presented . refer to note 5 to the audited consolidated financial statements included elsewhere in this document . 38 basis of presentation prior to the completion of the ipo , ncm llc was wholly-owned by its founding members . in connection with the offering , ncm , inc. purchased newly issued common membership units from ncm llc and common membership units from ncm llc 's founding members , and became a member of and the sole manager of ncm llc . we entered into several agreements to effect the reorganization and the financing transaction and certain amendments were made to the existing esas to govern the relationships among ncm llc and ncm llc 's founding members after the completion of these transactions . the results of operations data discussed herein were derived from the audited consolidated financial statements and accounting records of ncm , inc. and should be read in conjunction with the notes thereto . we have a 52-week or 53-week fiscal year ending on the first thursday after december 25. fiscal year 2014 contained 53 weeks . fiscal years 2013 and 2015 contained 52 weeks . story_separator_special_tag an additional week in 2014. theatre access fees—founding members . theatre access fees increased $ 1.2 million , or 1.7 % , from $ 69.4 million for the year ended december 26 , 2013 to $ 70.6 million for the year ended january 1 , 2015. the increase was due to a $ 2.0 million increase in theatre access fees due to an increase in the number of digital screens ( connected to dcn ) , including higher quality digital cinema projectors and related equipment , partially offset by a $ 0.8 million decrease related to the 1.6 % decrease in founding member attendance in 2014 compared to 2013. the fees for digital screens and equipment increased $ 1.2 million related to an annual 5 % rate increase specified in the esas and $ 0.8 million from an increase of 2.5 % in the average number of founding member digital screens and an increase of 3.8 % in the average number of founding member theatres equipped with the higher quality digital cinema equipment year-over-year . the increases in digital screens and theatres with digital cinema equipment were due primarily to acquisitions by the founding members . selling and marketing costs . selling and marketing costs decreased $ 3.9 million , or 6.3 % , from $ 61.5 million for the year ended december 26 , 2013 to $ 57.6 million for the year ended january 1 , 2015. this decrease was primarily due to a decrease in bad debt expense of $ 2.2 million as actual advertising accounts receivable write-offs were lower than estimated , a decrease of $ 1.6 million in non-cash barter expense related to timing of barter transactions and a decrease of $ 0.6 million in certain discretionary marketing expenses . these decreases to selling and marketing costs were partially offset by an increase of $ 0.3 million in personnel expense due primarily to higher share-based compensation expense and local commissions , partially offset by lower salaries , bonuses and related taxes ( related to lower performance against internal targets ) and lower benefit costs . administrative and other costs . other administrative and other costs increased $ 0.1 million , or 0.3 % , from $ 29.4 million for the year ended december 26 , 2013 to $ 29.5 million for the year ended january 1 , 2015 due primarily to a $ 0.9 million increase in personnel expense due primarily to lower capitalized labor , higher share-based compensation expense and the impact of an additional week in 2014 , partially offset by lower bonus expense and related taxes ( related to lower performance against internal targets ) and lower benefit costs , partially offset by a decrease in legal and professional fees of approximately $ 0.5 million . depreciation and amortization . depreciation and amortization expense increased $ 5.8 million , or 21.8 % , from $ 26.6 million for the year ended december 26 , 2013 to $ 32.4 million for the year ended january 1 , 2015. the increase was primarily due to higher amortization of intangible assets related to new affiliate agreements and ncm llc founding member common unit adjustments , primarily related to founding member theatre acquisitions and the impact of an additional week in 2014. merger-related administrative costs . merger-related administrative costs were $ 7.5 million for the year ended january 1 , 2015 due primarily to legal and accounting fees associated with the terminated screenvision merger . non-operating expenses . total non-operating expenses increased $ 24.2 million , or 46.5 % , from $ 52.0 million for the year ended december 26 , 2013 to $ 76.2 million for the year ended january 1 , 2015. the following table shows the changes in non-operating expense for the years ended january 1 , 2015 and december 26 , 2013 ( in millions ) : replace_table_token_17_th nm = not meaningful . 44 the increase in non-operating expense was due primarily to the absence of the gain recorded in 2013 of $ 25.4 million , net of direct expenses , related to the sale of our fathom events business on december 26 , 2013. in addition , interest on borrowings increased $ 1.0 millio n due to an additional week in our 53-week year , compared to a 52-week year in 2013. interest due to ncm llc 's founding members under the tax receivable agreement increased $ 0.7 million due primarily to changes in tax rates and ncm llc ownership rates pe riod over period . the increase in non-operating expense was partially offset by an increase in interest income of $ 1.4 million due primarily to interest accrued on the notes receivable from ncm llc 's founding members from the sale of fathom events and the absence of a $ 0.8 million impairment of an investment recorded in 2013. net income . net income decreased $ 27.8 million from $ 41.2 million for the year ended december 26 , 2013 to $ 13.4 million for the year ended january 1 , 2015. the decrease in net income was due to a decrease in operating income of $ 50.3 million that was due primarily to the decrease in our national advertising revenue and was negatively impacted by the sale of the fathom events business and $ 7.5 million of merger-related expenses , and an increase of $ 24.2 million in non-operating expense , as described further above , partially offset by a $ 36.4 million decrease in income attributable to noncontrolling interests and a decrease in income tax expense of $ 10.3 million , due primarily to lower net income before taxes in the period . known trends and uncertainties trends and uncertainties related to our business , industry and corporate structure changes in the current macro-economic environment and changes in the national , regional and local advertising markets , including increased competition related to the expansion of online and mobile advertising platforms , present uncertainties that could impact our results of

financial condition and liquidity liquidity our cash balances can fluctuate due to the seasonality of our business and related timing of collections of accounts receivable balances and operating expenditure payments , as well as , available cash payments ( as defined in the ncm llc operating agreement ) to ncm llc 's founding members , interest or principal payments on our term loan and the senior secured notes and senior unsecured notes , income tax payments , tax receivable agreement payments to ncm llc 's founding members and amount of quarterly dividends to ncm , inc. 's common stockholders ( including special dividends ) . a summary of our financial liquidity is as follows ( in millions ) : replace_table_token_19_th ( 1 ) included in cash and cash equivalents as of december 31 , 2015 , january 1 , 2015 and december 26 , 2013 there was $ 3.0 million , $ 10.2 million and $ 13.3 million of cash held by ncm llc which is not available to satisfy ncm , inc. 's dividend payments and other ncm , inc. obligations . ( 2 ) the revolving credit facility portion of ncm llc 's total borrowings is available , subject to certain conditions , for general corporate purposes of ncm llc in the ordinary course of business and for other transactions permitted under the senior secured credit facility , and a portion is available for letters of credit . ncm llc 's total availability under the revolving credit facility is $ 135.0 million .


 Write a concise suspicious activity report of the following text delimited by triple backquotes. Return your response as a formal report which covers the key points highlighting the location,dates,entity names and account holder information in chronological order of the text.
     ```financial condition and liquidity liquidity our cash balances can fluctuate due to the seasonality of our business and related timing of collections of accounts receivable balances and operating expenditure payments , as well as , available cash payments ( as defined in the ncm llc operating agreement ) to ncm llc 's founding members , interest or principal payments on our term loan and the senior secured notes and senior unsecured notes , income tax payments , tax receivable agreement payments to ncm llc 's founding members and amount of quarterly dividends to ncm , inc. 's common stockholders ( including special dividends ) . a summary of our financial liquidity is as follows ( in millions ) : replace_table_token_19_th ( 1 ) included in cash and cash equivalents as of december 31 , 2015 , january 1 , 2015 and december 26 , 2013 there was $ 3.0 million , $ 10.2 million and $ 13.3 million of cash held by ncm llc which is not available to satisfy ncm , inc. 's dividend payments and other ncm , inc. obligations . ( 2 ) the revolving credit facility portion of ncm llc 's total borrowings is available , subject to certain conditions , for general corporate purposes of ncm llc in the ordinary course of business and for other transactions permitted under the senior secured credit facility , and a portion is available for letters of credit . ncm llc 's total availability under the revolving credit facility is $ 135.0 million .
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 Suspicious Activity Report : management focuses on several measurements that we believe provide us with the necessary ratios and key performance indicators to manage our business , determine how we are performing versus our internal goals and targets , and against the performance of our competitors and other benchmarks in the marketplace in which we operate . senior executives hold meetings twice per quarter with officers , managers and staff to discuss and analyze operating results and address significant variances to budget and prior year in an effort to identify trends and changes in our business . we focus on many operating metrics including changes in revenue , oibda , adjusted oibda and adjusted oibda margin , as defined and discussed in “ notes to the selected historical financial and operating data ” above , as some of our primary measurement metrics . in addition , we monitor our monthly advertising performance measurements , including advertising inventory utilization , national and local advertising pricing ( cpm ) , local/regional advertising rate per screen per week , local/regional and total advertising revenue per attendee , as well as , our free cash flow , dividend coverage ratio , financial leverage ( net debt divided by adjusted oibda ) and cash balances and revolving credit facility availability to ensure debt covenant compliance and that there is adequate cash availability to fund our working capital needs and debt obligations and current and future dividends declared by our board of directors . recent transactions on december 26 , 2013 , ncm llc sold its fathom events business to a newly formed limited liability company ( ac jv , llc ) owned 32 % by each of the founding members and 4 % by ncm llc . the fathom events business focused on the marketing and distribution of live and pre-recorded entertainment programming to theatre operators to provide additional programs to augment their feature film schedule . in consideration for the sale , ncm llc received a total of $ 25.0 million in promissory notes from its founding members ( one-third from each founding member ) . refer to note 2 to the audited consolidated financial statements included elsewhere in this document . on may 5 , 2014 , ncm , inc. entered into an agreement and plan of merger ( the “ merger agreement ” ) to merge with screenvision . on november 3 , 2014 , the department of justice filed a lawsuit seeking to enjoin the merger . on march 16 , 2015 , the company announced the termination of the merger agreement and the lawsuit was dismissed . after the merger agreement was terminated , ncm llc reimbursed ncm , inc. for certain expenses pursuant to an indemnification agreement 37 among ncm llc , ncm , inc. and the founding memb ers . on march 17 , 2015 , ncm llc paid screenvision an approximate $ 26.8 million termination payment on behalf of ncm , inc. this payment was $ 2 million lower than the reverse termination fee contemplated by the merger agreement . during the year ended decem ber 31 , 2015 , ncm llc also either paid directly or reimbursed ncm , inc. for the legal and other merger-related costs of approximately $ 15.0 million ( $ 7.5 million incurred by ncm , inc. during the year ended january 1 , 2015 and approximately $ 7.5 million inc urred by ncm llc during the year ended december 31 , 2015 ) . the company and the founding members each bore a pro rata portion of the termination fee and the related merger expenses based on their aggregate ownership percentages in ncm llc when the expenses were incurred . our operating results may be affected by a variety of internal and external factors and trends described more fully in the section entitled “ risk factors ” in this form 10-k. summary historical and operating data you should read this information in conjunction with the other information contained in this document , and our audited historical financial statements and the notes thereto included elsewhere in this document . the following table presents operating data and adjusted oibda ( dollars in millions , except share and margin data ) . refer to “ item 6. selected financial data—notes to the selected historical financial and operating data ” for a discussion of the calculation of adjusted oibda and reconciliation to consolidated net income . replace_table_token_9_th nm = not meaningful . ( 1 ) merger termination fee and related merger costs primarily include the merger termination payment and legal , accounting , advisory and other professional fees associated with the terminated merger with screenvision . ( 2 ) represents the total attendance within ncm llc 's advertising network . ( 3 ) excludes screens and attendance associated with certain amc rave and cinemark rave theatres for all periods presented . refer to note 5 to the audited consolidated financial statements included elsewhere in this document . 38 basis of presentation prior to the completion of the ipo , ncm llc was wholly-owned by its founding members . in connection with the offering , ncm , inc. purchased newly issued common membership units from ncm llc and common membership units from ncm llc 's founding members , and became a member of and the sole manager of ncm llc . we entered into several agreements to effect the reorganization and the financing transaction and certain amendments were made to the existing esas to govern the relationships among ncm llc and ncm llc 's founding members after the completion of these transactions . the results of operations data discussed herein were derived from the audited consolidated financial statements and accounting records of ncm , inc. and should be read in conjunction with the notes thereto . we have a 52-week or 53-week fiscal year ending on the first thursday after december 25. fiscal year 2014 contained 53 weeks . fiscal years 2013 and 2015 contained 52 weeks . story_separator_special_tag an additional week in 2014. theatre access fees—founding members . theatre access fees increased $ 1.2 million , or 1.7 % , from $ 69.4 million for the year ended december 26 , 2013 to $ 70.6 million for the year ended january 1 , 2015. the increase was due to a $ 2.0 million increase in theatre access fees due to an increase in the number of digital screens ( connected to dcn ) , including higher quality digital cinema projectors and related equipment , partially offset by a $ 0.8 million decrease related to the 1.6 % decrease in founding member attendance in 2014 compared to 2013. the fees for digital screens and equipment increased $ 1.2 million related to an annual 5 % rate increase specified in the esas and $ 0.8 million from an increase of 2.5 % in the average number of founding member digital screens and an increase of 3.8 % in the average number of founding member theatres equipped with the higher quality digital cinema equipment year-over-year . the increases in digital screens and theatres with digital cinema equipment were due primarily to acquisitions by the founding members . selling and marketing costs . selling and marketing costs decreased $ 3.9 million , or 6.3 % , from $ 61.5 million for the year ended december 26 , 2013 to $ 57.6 million for the year ended january 1 , 2015. this decrease was primarily due to a decrease in bad debt expense of $ 2.2 million as actual advertising accounts receivable write-offs were lower than estimated , a decrease of $ 1.6 million in non-cash barter expense related to timing of barter transactions and a decrease of $ 0.6 million in certain discretionary marketing expenses . these decreases to selling and marketing costs were partially offset by an increase of $ 0.3 million in personnel expense due primarily to higher share-based compensation expense and local commissions , partially offset by lower salaries , bonuses and related taxes ( related to lower performance against internal targets ) and lower benefit costs . administrative and other costs . other administrative and other costs increased $ 0.1 million , or 0.3 % , from $ 29.4 million for the year ended december 26 , 2013 to $ 29.5 million for the year ended january 1 , 2015 due primarily to a $ 0.9 million increase in personnel expense due primarily to lower capitalized labor , higher share-based compensation expense and the impact of an additional week in 2014 , partially offset by lower bonus expense and related taxes ( related to lower performance against internal targets ) and lower benefit costs , partially offset by a decrease in legal and professional fees of approximately $ 0.5 million . depreciation and amortization . depreciation and amortization expense increased $ 5.8 million , or 21.8 % , from $ 26.6 million for the year ended december 26 , 2013 to $ 32.4 million for the year ended january 1 , 2015. the increase was primarily due to higher amortization of intangible assets related to new affiliate agreements and ncm llc founding member common unit adjustments , primarily related to founding member theatre acquisitions and the impact of an additional week in 2014. merger-related administrative costs . merger-related administrative costs were $ 7.5 million for the year ended january 1 , 2015 due primarily to legal and accounting fees associated with the terminated screenvision merger . non-operating expenses . total non-operating expenses increased $ 24.2 million , or 46.5 % , from $ 52.0 million for the year ended december 26 , 2013 to $ 76.2 million for the year ended january 1 , 2015. the following table shows the changes in non-operating expense for the years ended january 1 , 2015 and december 26 , 2013 ( in millions ) : replace_table_token_17_th nm = not meaningful . 44 the increase in non-operating expense was due primarily to the absence of the gain recorded in 2013 of $ 25.4 million , net of direct expenses , related to the sale of our fathom events business on december 26 , 2013. in addition , interest on borrowings increased $ 1.0 millio n due to an additional week in our 53-week year , compared to a 52-week year in 2013. interest due to ncm llc 's founding members under the tax receivable agreement increased $ 0.7 million due primarily to changes in tax rates and ncm llc ownership rates pe riod over period . the increase in non-operating expense was partially offset by an increase in interest income of $ 1.4 million due primarily to interest accrued on the notes receivable from ncm llc 's founding members from the sale of fathom events and the absence of a $ 0.8 million impairment of an investment recorded in 2013. net income . net income decreased $ 27.8 million from $ 41.2 million for the year ended december 26 , 2013 to $ 13.4 million for the year ended january 1 , 2015. the decrease in net income was due to a decrease in operating income of $ 50.3 million that was due primarily to the decrease in our national advertising revenue and was negatively impacted by the sale of the fathom events business and $ 7.5 million of merger-related expenses , and an increase of $ 24.2 million in non-operating expense , as described further above , partially offset by a $ 36.4 million decrease in income attributable to noncontrolling interests and a decrease in income tax expense of $ 10.3 million , due primarily to lower net income before taxes in the period . known trends and uncertainties trends and uncertainties related to our business , industry and corporate structure changes in the current macro-economic environment and changes in the national , regional and local advertising markets , including increased competition related to the expansion of online and mobile advertising platforms , present uncertainties that could impact our results of

