it also affects the estimated lives used to determine asset retirement obligations . in addition , the estimates of proved oil and gas reserves are the basis for the related standardized measure of discounted future net cash flows . estimated total oil and gas reserves the evaluation of our oil and gas reserves is critical to management of our operations and ultimately our economic success . decisions such as whether development of a property should proceed and what technical methods are available for development are based on an evaluation of reserves . these oil and gas reserve quantities are also used as the basis of calculating the unit-of-production rates for depreciation , evaluating impairment and estimating the life of our producing oil and gas properties in our asset retirement obligations . our total reserves are classified as proved , possible and probable . proved reserves are classified as either proved developed or proved undeveloped . proved developed reserves are those reserves which can be expected to be recovered through existing wells with existing equipment and operating methods . proved undeveloped reserves include reserves expected to be recovered from new wells from undrilled proven reservoirs or from existing wells where a significant major expenditure is required for completion and production . probable reserves are those additional reserves that are less certain to be recovered than proved reserves and when probabilistic methods are used , there should be at least a 50 % probability that the actual quantities recovered will equal or exceed the proved plus probable estimates . possible reserves are those additional reserves that are less certain to be recovered than probable reserves and when probabilistic methods are used , there should be at least a 10 % probability that the total quantities ultimately recovered will equal or exceed proved plus probable plus possible reserve estimates . independent reserve engineers prepare the estimates of our oil and gas reserves presented in this report based on guidelines promulgated under gaap and in accordance with the rules and regulations of the securities and exchange commission . the evaluation of our reserves by the independent reserve engineers involves their rigorous examination of our technical evaluation and extrapolations of well information such as flow rates and reservoir pressure declines as well as other technical information and measurements . reservoir engineers interpret these data to determine the nature of the reservoir and ultimately the quantity of total oil and gas reserves attributable to a specific property . our total reserves in this report include only quantities that we expect to recover commercially using current prices , costs , existing regulatory practices and technology . while we are reasonably certain that the total reserves will be produced , the timing and ultimate recovery can be affected by a number of factors including completion of development projects , reservoir performance , regulatory approvals 28 and changes in projections of long-term oil and gas prices . revisions can include upward or downward changes in the previously estimated volumes or reserves for existing fields due to evaluation of ( 1 ) already available geologic , reservoir or production data or ( 2 ) new geologic or reservoir data obtained from wells . revisions can also include changes associated with significant changes in development strategy , oil and gas prices or production equipment/facility capacity . standardized measure of discounted future net cash flows the standardized measure of discounted future net cash flows relies on these estimates of oil and gas reserves using commodity prices and costs at year-end . oil and condensate prices were calculated for each property using differentials to an average for the year of the first of the month conocophillips wti price of $ 57.80 per barrel and were held constant for the lives of the property . the weighted average price over the lives of the properties was $ 58.05 per barrel . gas prices were calculated for each property using the differentials to an average for the year of the first of the month henry hub louisiana onshore price of $ 3.87 per million british thermal units and were held constant for the lives of the properties . the weighted average price over the lives of the properties was $ 4.135 per thousand cubic feet . the standardized measure is based on the average of the beginning of the month pricing for 2009. while we believe that future operating costs can be reasonably estimated , future prices are difficult to estimate since the market prices are influenced by events beyond our control . future global economic and political events will most likely result in significant fluctuations in future oil prices . successful efforts method of accounting oil and gas exploration and production companies choose one of two acceptable accounting methods , successful efforts or full cost . the most significant difference between the two methods relates to the accounting treatment of drilling costs for unsuccessful exploration wells ( dry holes ) and exploration costs . under the successful efforts method , exploration costs and dry hole costs ( the primary uncertainty affecting this method ) are recognized as expenses when incurred and the costs of successful exploration wells are capitalized as oil and gas properties . entities that follow the full cost method capitalize all drilling and exploration costs including dry hole costs into one pool of total oil and gas property costs . while it is typical for companies that drill exploration wells to incur dry hole costs , our primary activities during 2009 focused on development wells and our exploratory drilling activities were immaterial . nevertheless , we will selectively expand our exploration drilling in the future . it is impossible to accurately predict specific dry holes . story_separator_special_tag this reduction reflects the company 's efforts to reduce operating costs as well as limit capital reinvestment in the form of workovers . exploration expenses there was no exploration expense for the year ended december 31 , 2009 compared to $ 0.1 million in 2008. this result reflects the company 's continuing focus on drilling development wells in order to convert proved undeveloped to proved developed reserves . accretion of asset retirement obligation accretion expense for asset retirement obligations increased $ 0.7 million during the year ended december 31 , 2009 compared to 2008. this increase reflects the impact of upward revisions in estimated abandonment costs at december 31 , 2008 which is reflected in the 2009 accretion expense . depletion , depreciation and amortization ( dd & a ) for the year ended december 31 , 2009 , dd & a decreased to $ 35.4 million versus $ 56.7 million in 2008 representing a decrease of $ 21.3 million . this decrease reflects the impact of the 2008 impairment on the company 's oil and gas properties of $ 125.7 million which directly impacts the depletable base for dd & a purposes . this reduction in the depletable base along with a 16 % reduction in production volumes resulted in a 38 % reduction in dd & a expense in 2009. general and administrative expense ( g & a expense ) g & a expense totaled $ 14.3 million for the year ended december 31 , 2009 compared to $ 18.5 million for the same period of 2008 yielding a $ 4.2 million reduction . this decrease consists of a $ 1.2 million decline in non-cash stock-based compensation . the $ 3.0 million decrease in cash g & a is attributable to a reduction in total personnel to 48 employees from 52 a year earlier , no accrual for bonus payments in 2009 and strict cost controls in all areas . impairment of oil and gas properties dune recorded an impairment of oil and gas properties of $ 2.9 million for the year ended december 31 , 2009 compared to an impairment of $ 125.7 million for the year ended december 31 , 2008. the 2008 impairment 35 was related to dramatically lower commodity prices at year end 2008 versus the same level in 2007 resulting in significant impairment in two of the company 's major fields . the 2009 impairment was primarily isolated to one non-core wyoming field which did not perform as anticipated when the well was completed . other income ( expense ) interest income interest income for the year ended december 31 , 2009 was $ 0.5 million less than 2008. this was the result of using our cash balances to support working capital and contribute to the capital program . interest expense interest expense for the year ended december 31 , 2009 amounted to $ 35.2 million compared to $ 35.0 million in 2008. gain ( loss ) on derivative liabilities the company recognized a loss on derivatives of ( $ 2.8 ) million for the year ended december 31 , 2009 , composed of an unrealized loss on changes in mark-to-market valuations of ( $ 9.5 ) million and a realized gain on cash settlements of $ 6.7 million . this compares to a gain of $ 4.1 million , composed of an unrealized gain on changes in mark-to-market valuations of $ 13.4 million and a realized loss on cash settlements of ( $ 9.3 ) million , for the year ended december 31 , 2008. income tax benefit as a result of the goldking acquisition in the second quarter of 2007 , the company had significant deferred tax liabilities in excess of its deferred tax assets . management determined that a valuation allowance was no longer necessary as the realization of its deferred tax assets was more likely than not . consequently , in 2008 the company recorded an income tax benefit of $ 20.5 million for continuing operations and $ 9.4 million for discontinued operations . at december 31 , 2008 , the company had fully utilized its deferred tax liability associated with the goldking acquisition and established a valuation allowance against its net deferred tax assets . the company is no longer in a position to record an income tax benefit against future losses . consequently , no income tax benefit was recorded in 2009. discontinued operations associated with the sale of the barnett shale properties , the company has reflected all activity for these assets as discontinued operations . for the year ended december 31 , 2008 , the company generated a net gain from the operation of the barnett shale properties of $ 2.1 million . this gain was added to a $ 43.9 million impairment to write down the related carrying amounts to their fair value less cost to sell . an income tax benefit of $ 9.4 million was added to this transaction yielding a $ 32.4 million loss on discontinued operations for 2008. net loss available to common shareholders for the year ended december 31 , 2009 , net loss available to common shareholders decreased $ 145.9 million from the comparable 2008 period . this decrease reflects the impact of an ( $ 81.7 ) million reduction in revenues , an increase in loss on derivatives of ( $ 6.9 ) million and a ( $ 20.5 ) million reduction in income tax benefit . this was offset by a $ 36.5 million reduction in operating expenses , a $ 122.8 million decrease in the impairment of oil and gas properties , a $ 32.4 million reduction in the loss on discontinued operations and a $ 63.9 million reduction in preferred stock dividends . 36 new accounting pronouncements in june 2009 , the fasb approved the fasb accounting standards codification ( the codification ) as the single source of authoritative non governmental u.s. gaap to be launched on july 1 , 2009. the codification does

liquidity and capital resources during fiscal 2009 compared to fiscal 2008 , net cash flow provided by all operating activities decreased by $ 34.6 million to ( $ 11.1 ) million . this decline was primarily attributable to an $ 81.7 million decline ( 56 % ) in total revenue to $ 64.9 million , which was precipitated by a 41 % drop in the average oil price from $ 99.87 per barrel to $ 58.53 per barrel and a 55 % fall in the average natural gas price from $ 9.62 per mcf to $ 4.34 per mcf . total revenues and resulting cash flow were also negatively influenced by a 16 % slump in average hydrocarbon production from 31.05 mmcfe per day to 26.09 mmcfe per day . our current assets stood at $ 32.8 million on december 31 , 2009. cash on hand at year-end was $ 15.1 million , which is essentially unchanged from $ 15.5 million at the end of calendar year 2008. accounts payable has been reduced again year-over-year . this time it has fallen by $ 9.9 million ( 46 % ) to $ 11.8 million at year end 2009 . 32 the financial statements reflect a dramatic reduction in drilling and facilities upgrade program in response to the precipitous hydrocarbon price decline during the year . capital investment in oil and gas related functions for the year totaled $ 14 million and involved primarily workover and extension drilling designed to offset declining production volume . this was a dramatic reversal from the $ 52.8 million spent during the more favorable pricing environment of 2008. as we operate the majority of our properties , we control the timing and amount of expenditures and are able to adjust quickly to changes in commodity prices and other variables that may have a material impact on liquidity and cash flow . availability under our revolving line of credit was reset from $ 40 million to $ 34.95 million at the beginning of the year as a result of a decline in eligible reserves at comite and south florence fields .


 Write a concise suspicious activity report of the following text delimited by triple backquotes. Return your response as a formal report which covers the key points highlighting the location,dates,entity names and account holder information in chronological order of the text.
     ```liquidity and capital resources during fiscal 2009 compared to fiscal 2008 , net cash flow provided by all operating activities decreased by $ 34.6 million to ( $ 11.1 ) million . this decline was primarily attributable to an $ 81.7 million decline ( 56 % ) in total revenue to $ 64.9 million , which was precipitated by a 41 % drop in the average oil price from $ 99.87 per barrel to $ 58.53 per barrel and a 55 % fall in the average natural gas price from $ 9.62 per mcf to $ 4.34 per mcf . total revenues and resulting cash flow were also negatively influenced by a 16 % slump in average hydrocarbon production from 31.05 mmcfe per day to 26.09 mmcfe per day . our current assets stood at $ 32.8 million on december 31 , 2009. cash on hand at year-end was $ 15.1 million , which is essentially unchanged from $ 15.5 million at the end of calendar year 2008. accounts payable has been reduced again year-over-year . this time it has fallen by $ 9.9 million ( 46 % ) to $ 11.8 million at year end 2009 . 32 the financial statements reflect a dramatic reduction in drilling and facilities upgrade program in response to the precipitous hydrocarbon price decline during the year . capital investment in oil and gas related functions for the year totaled $ 14 million and involved primarily workover and extension drilling designed to offset declining production volume . this was a dramatic reversal from the $ 52.8 million spent during the more favorable pricing environment of 2008. as we operate the majority of our properties , we control the timing and amount of expenditures and are able to adjust quickly to changes in commodity prices and other variables that may have a material impact on liquidity and cash flow . availability under our revolving line of credit was reset from $ 40 million to $ 34.95 million at the beginning of the year as a result of a decline in eligible reserves at comite and south florence fields .
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 Suspicious Activity Report : it also affects the estimated lives used to determine asset retirement obligations . in addition , the estimates of proved oil and gas reserves are the basis for the related standardized measure of discounted future net cash flows . estimated total oil and gas reserves the evaluation of our oil and gas reserves is critical to management of our operations and ultimately our economic success . decisions such as whether development of a property should proceed and what technical methods are available for development are based on an evaluation of reserves . these oil and gas reserve quantities are also used as the basis of calculating the unit-of-production rates for depreciation , evaluating impairment and estimating the life of our producing oil and gas properties in our asset retirement obligations . our total reserves are classified as proved , possible and probable . proved reserves are classified as either proved developed or proved undeveloped . proved developed reserves are those reserves which can be expected to be recovered through existing wells with existing equipment and operating methods . proved undeveloped reserves include reserves expected to be recovered from new wells from undrilled proven reservoirs or from existing wells where a significant major expenditure is required for completion and production . probable reserves are those additional reserves that are less certain to be recovered than proved reserves and when probabilistic methods are used , there should be at least a 50 % probability that the actual quantities recovered will equal or exceed the proved plus probable estimates . possible reserves are those additional reserves that are less certain to be recovered than probable reserves and when probabilistic methods are used , there should be at least a 10 % probability that the total quantities ultimately recovered will equal or exceed proved plus probable plus possible reserve estimates . independent reserve engineers prepare the estimates of our oil and gas reserves presented in this report based on guidelines promulgated under gaap and in accordance with the rules and regulations of the securities and exchange commission . the evaluation of our reserves by the independent reserve engineers involves their rigorous examination of our technical evaluation and extrapolations of well information such as flow rates and reservoir pressure declines as well as other technical information and measurements . reservoir engineers interpret these data to determine the nature of the reservoir and ultimately the quantity of total oil and gas reserves attributable to a specific property . our total reserves in this report include only quantities that we expect to recover commercially using current prices , costs , existing regulatory practices and technology . while we are reasonably certain that the total reserves will be produced , the timing and ultimate recovery can be affected by a number of factors including completion of development projects , reservoir performance , regulatory approvals 28 and changes in projections of long-term oil and gas prices . revisions can include upward or downward changes in the previously estimated volumes or reserves for existing fields due to evaluation of ( 1 ) already available geologic , reservoir or production data or ( 2 ) new geologic or reservoir data obtained from wells . revisions can also include changes associated with significant changes in development strategy , oil and gas prices or production equipment/facility capacity . standardized measure of discounted future net cash flows the standardized measure of discounted future net cash flows relies on these estimates of oil and gas reserves using commodity prices and costs at year-end . oil and condensate prices were calculated for each property using differentials to an average for the year of the first of the month conocophillips wti price of $ 57.80 per barrel and were held constant for the lives of the property . the weighted average price over the lives of the properties was $ 58.05 per barrel . gas prices were calculated for each property using the differentials to an average for the year of the first of the month henry hub louisiana onshore price of $ 3.87 per million british thermal units and were held constant for the lives of the properties . the weighted average price over the lives of the properties was $ 4.135 per thousand cubic feet . the standardized measure is based on the average of the beginning of the month pricing for 2009. while we believe that future operating costs can be reasonably estimated , future prices are difficult to estimate since the market prices are influenced by events beyond our control . future global economic and political events will most likely result in significant fluctuations in future oil prices . successful efforts method of accounting oil and gas exploration and production companies choose one of two acceptable accounting methods , successful efforts or full cost . the most significant difference between the two methods relates to the accounting treatment of drilling costs for unsuccessful exploration wells ( dry holes ) and exploration costs . under the successful efforts method , exploration costs and dry hole costs ( the primary uncertainty affecting this method ) are recognized as expenses when incurred and the costs of successful exploration wells are capitalized as oil and gas properties . entities that follow the full cost method capitalize all drilling and exploration costs including dry hole costs into one pool of total oil and gas property costs . while it is typical for companies that drill exploration wells to incur dry hole costs , our primary activities during 2009 focused on development wells and our exploratory drilling activities were immaterial . nevertheless , we will selectively expand our exploration drilling in the future . it is impossible to accurately predict specific dry holes . story_separator_special_tag this reduction reflects the company 's efforts to reduce operating costs as well as limit capital reinvestment in the form of workovers . exploration expenses there was no exploration expense for the year ended december 31 , 2009 compared to $ 0.1 million in 2008. this result reflects the company 's continuing focus on drilling development wells in order to convert proved undeveloped to proved developed reserves . accretion of asset retirement obligation accretion expense for asset retirement obligations increased $ 0.7 million during the year ended december 31 , 2009 compared to 2008. this increase reflects the impact of upward revisions in estimated abandonment costs at december 31 , 2008 which is reflected in the 2009 accretion expense . depletion , depreciation and amortization ( dd & a ) for the year ended december 31 , 2009 , dd & a decreased to $ 35.4 million versus $ 56.7 million in 2008 representing a decrease of $ 21.3 million . this decrease reflects the impact of the 2008 impairment on the company 's oil and gas properties of $ 125.7 million which directly impacts the depletable base for dd & a purposes . this reduction in the depletable base along with a 16 % reduction in production volumes resulted in a 38 % reduction in dd & a expense in 2009. general and administrative expense ( g & a expense ) g & a expense totaled $ 14.3 million for the year ended december 31 , 2009 compared to $ 18.5 million for the same period of 2008 yielding a $ 4.2 million reduction . this decrease consists of a $ 1.2 million decline in non-cash stock-based compensation . the $ 3.0 million decrease in cash g & a is attributable to a reduction in total personnel to 48 employees from 52 a year earlier , no accrual for bonus payments in 2009 and strict cost controls in all areas . impairment of oil and gas properties dune recorded an impairment of oil and gas properties of $ 2.9 million for the year ended december 31 , 2009 compared to an impairment of $ 125.7 million for the year ended december 31 , 2008. the 2008 impairment 35 was related to dramatically lower commodity prices at year end 2008 versus the same level in 2007 resulting in significant impairment in two of the company 's major fields . the 2009 impairment was primarily isolated to one non-core wyoming field which did not perform as anticipated when the well was completed . other income ( expense ) interest income interest income for the year ended december 31 , 2009 was $ 0.5 million less than 2008. this was the result of using our cash balances to support working capital and contribute to the capital program . interest expense interest expense for the year ended december 31 , 2009 amounted to $ 35.2 million compared to $ 35.0 million in 2008. gain ( loss ) on derivative liabilities the company recognized a loss on derivatives of ( $ 2.8 ) million for the year ended december 31 , 2009 , composed of an unrealized loss on changes in mark-to-market valuations of ( $ 9.5 ) million and a realized gain on cash settlements of $ 6.7 million . this compares to a gain of $ 4.1 million , composed of an unrealized gain on changes in mark-to-market valuations of $ 13.4 million and a realized loss on cash settlements of ( $ 9.3 ) million , for the year ended december 31 , 2008. income tax benefit as a result of the goldking acquisition in the second quarter of 2007 , the company had significant deferred tax liabilities in excess of its deferred tax assets . management determined that a valuation allowance was no longer necessary as the realization of its deferred tax assets was more likely than not . consequently , in 2008 the company recorded an income tax benefit of $ 20.5 million for continuing operations and $ 9.4 million for discontinued operations . at december 31 , 2008 , the company had fully utilized its deferred tax liability associated with the goldking acquisition and established a valuation allowance against its net deferred tax assets . the company is no longer in a position to record an income tax benefit against future losses . consequently , no income tax benefit was recorded in 2009. discontinued operations associated with the sale of the barnett shale properties , the company has reflected all activity for these assets as discontinued operations . for the year ended december 31 , 2008 , the company generated a net gain from the operation of the barnett shale properties of $ 2.1 million . this gain was added to a $ 43.9 million impairment to write down the related carrying amounts to their fair value less cost to sell . an income tax benefit of $ 9.4 million was added to this transaction yielding a $ 32.4 million loss on discontinued operations for 2008. net loss available to common shareholders for the year ended december 31 , 2009 , net loss available to common shareholders decreased $ 145.9 million from the comparable 2008 period . this decrease reflects the impact of an ( $ 81.7 ) million reduction in revenues , an increase in loss on derivatives of ( $ 6.9 ) million and a ( $ 20.5 ) million reduction in income tax benefit . this was offset by a $ 36.5 million reduction in operating expenses , a $ 122.8 million decrease in the impairment of oil and gas properties , a $ 32.4 million reduction in the loss on discontinued operations and a $ 63.9 million reduction in preferred stock dividends . 36 new accounting pronouncements in june 2009 , the fasb approved the fasb accounting standards codification ( the codification ) as the single source of authoritative non governmental u.s. gaap to be launched on july 1 , 2009. the codification does

