annualized revenues are estimated to be approximately $ 1.6 million and are reported in the employee services practice group . lbr , located in tampa bay , florida , is a professional tax , accounting and consulting service provider with significant experience and expertise in matrimonial and family law litigation support , not-for-profit entities and health care provider services . annualized revenues are estimated to be approximately $ 9.8 million and are reported in the financial services practice group . second quarter 2014 tegrit , based in akron , ohio , is a national provider of actuarial consulting and retirement plan administration . annualized revenues are estimated to be approximately $ 8.5 million and are reported in the employee services practice group . third quarter 2014 sattler , based in lewiston , idaho , provides property and casualty , personal , and life insurance services , with a specialty in outdoor recreation insurance , to businesses across the united states . annualized revenues are estimated to be approximately $ 1.6 million and are reported in the employee services practice group . fourth quarter 2014 w & c , located in delray beach , florida , is a full service insurance brokerage firm offering clients a complete line of services including commercial lines , personal lines , risk management , and employee benefits . annualized revenues are estimated to be approximately $ 9.0 million and are reported in the employee services practice group . during the year ended december 31 , 2014 , cbiz also purchased four client lists , three of which are reported in the financial services practice group and one of which reported in the employee services practice group . during the year ended december 31 , 2014 , cbiz decided to divest four businesses : cbiz made the decision to divest the operations of two small businesses under the financial services practice group . these businesses are being held for sale at december 31 , 2014 with the results of operations for these businesses being recorded in  ( loss ) income from operations of discontinued operations , net of tax in the accompanying consolidated statements of comprehensive income . cbiz sold a business from the financial services practice group for $ 2.9 million . a gain of $ 1.2 million was recorded in gain on sale of operations , net in the accompanying consolidated statements of comprehensive income for the year ended december 31 , 2014 . 26 cbiz sold the assets of its property tax business located in leawood , kansas for a purchase price of $ 1.2 million . an insignificant gain was recorded in gain on disposal of discontinued operations , net of tax in the accompanying consolidated statements of comprehensive income for the year ended december 31 , 2014. the property tax business was classified as held for sale during the comparable period in 2013 and was previously reported in the financial services practice group . cbiz believes that repurchasing shares of its common stock provides value to its stockholders . cbiz repurchased approximately 3.2 million shares of its common stock on the open market during 2014 at a total cost of approximately $ 26.7 million . on february 11 , 2015 , cbiz 's board of directors authorized the purchase of up to 5.0 million shares of cbiz common stock through march 31 , 2016. the shares may be repurchased in the open market or through privately negotiated purchases in accordance with sec rules . subsequent to december 31 , 2014 up to the date of this filing , cbiz repurchased approximately 600,000 shares at a total cost of approximately $ 5.0 million under a rule 10b5-1 trading plan , which allows cbiz to repurchase shares below a predetermined price per share . on october 29 , 2014 , steven l. gerard announced that he will retire as cbiz , inc. ceo in march 2016 , following the filing of the company 's annual report on form 10-k for the year ending december 31 , 2015. following his retirement , mr. gerard will continue to serve as chairman of the company 's board of directors . the company 's board of directors has indicated that it will appoint jerome p. grisko , jr. , currently president and coo of the company , as mr. gerard 's successor . during the year ended december 31 , 2013 , cbiz , through its subsidiary cbiz operations , inc. , an ohio corporation , completed the sale of all of the issued and outstanding capital stock of mmp to zotec partners , llc , an indiana limited liability company , for a purchase price of $ 201.6 million , subject to final working capital adjustments which were insignificant and recorded in gain on disposal of discontinued operations , net of tax in the accompanying consolidated statements of comprehensive income for the year ended december 31 , 2014. the results of operations for mmp for the years ended december 31 , 2013 and 2012 are included in  ( loss ) income from operations of discontinued operations , net of tax. the gain on the sale of mmp of approximately $ 58.3 million was recorded in gain on disposal of discontinued operations , net of tax in the accompanying consolidated statements of comprehensive income for the year ended december 31 , 2013. prior to the completion of this transaction , mmp was considered one of cbiz 's practice groups . following the closing of the mmp transaction , the company operates in three operating practice groups . results of operations  continuing operations cbiz provides professional business services that help clients manage their finances and employees . cbiz delivers its integrated services through the following three practice groups : financial services , employee services and national practices . a description of these groups ' operating results and factors affecting their businesses is provided below . story_separator_special_tag the decrease in personnel costs is due primarily to an increase in demand for services provided under the edward jones cost-plus contract arrangement in 2013 , whereas no such increase occurred during the comparable period in 2014. year ended december 31 , 2013 compared to year ended december 31 , 2012 revenue the following table summarizes total revenue for the years ended december 31 , 2013 and 2012 ( in thousands , except percentages ) : replace_table_token_14_th 33 a detailed discussion of revenue by practice group is included under operating practice groups . gross margin and operating expenses  operating expenses increased to $ 593.3 million for the year ended december 31 , 2013 from $ 540.3 million for the same period in 2012 , and decreased as a percentage of revenue to 87.6 % for the year ended december 31 , 2013 from 88.2 % for the comparable period in 2012. the primary components of operating expenses for the years ended december 31 , 2013 and 2012 are illustrated in the following table : replace_table_token_15_th ( 1 ) other operating expenses include office expenses , equipment costs , restructuring charges , bad debt and other expenses , none of which are individually significant as a percentage of total operating expenses . personnel costs as a percentage of revenue decreased 0.8 % to 66.8 % for the year ended december 31 , 2013 compared to 2012 due to the leveraging of labor costs in relation to the increase in revenues . personnel costs as a percentage of revenue experienced by the individual practice groups are discussed in further detail under operating practice groups. the decrease in occupancy costs of 0.4 % of revenue was a result of the fixed nature of occupancy costs . the increase in professional fees primarily relates to the increase in the use of third party consultants in cbiz 's expanded governmental audit practice where outside professional services are needed . the increase in deferred compensation costs of 0.5 % resulted from adjustments to the fair value of investments held in the deferred compensation plan . the adjustments to the fair value of investments held in relation to the deferred compensation plan totaled a gain of $ 7.4 million and $ 3.8 million for the years ended december 31 , 2013 and 2012 , respectively . these adjustments are recorded as compensation expense and are offset by the same adjustments to other income , net ,  and thus do not have an impact on net income . although these adjustments are recorded as operating expenses , they are not allocated to the individual practice groups corporate general and administrative expenses  g & a expenses increased by $ 4.2 million to $ 34.4 million for the year ended december 31 , 2013 , from $ 30.2 million for the same period in 2012 , and increased as a percent of revenue by 0.2 % to 5.1 % for the year ended december 31 , 2013 . 34 the primary components of g & a expenses for the years ended december 31 , 2013 and 2012 are illustrated in the following table : replace_table_token_16_th ( 1 ) other g & a expenses include office expenses , insurance expense and other expenses , none of which are individually significant as a percentage of total corporate g & a expenses . the increase in g & a expenses as a percentage of revenue is primarily attributable to the increase of 0.5 % in professional fees . this increase is a result of cbiz recording a recovery of legal fees in the fourth quarter of 2012 that was attributable to reimbursement of incurred legal expenses . interest expense  interest expense increased by $ 0.4 million to $ 15.4 million for the year ended december 31 , 2013 from $ 15.0 million for the comparable period in 2012. the increase is primarily due to an increase in amortization of the discount related to the 2010 notes as well as amortization of deferred debt costs related to the credit facility . debt is further discussed under liquidity and capital resources and in note 8 of the accompanying consolidated financial statements . gain on sale of operations , net  the gain on sale of operations , net was $ 0.1 million and $ 2.8 million for the years ended december 31 , 2013 and 2012 , respectively . the net gain in 2012 was primarily comprised of the $ 2.5 million gain recognized from the 2011 sale of the company 's individual wealth management business . other income , net  other income , net for the year ended december 31 , 2013 primarily consisted of an $ 8.2 gain in the fair value of investments held in the rabbi trust related to the deferred compensation plan and interest income of $ 0.5 million , offset by adjustments to the fair value of the company 's contingent purchase price liability related to prior acquisitions which resulted in other expense of $ 0.9 million . regarding the deferred compensation plan , the adjustments to the investments held in the rabbi trust do not impact cbiz 's net income as they are offset by a corresponding increase or decrease to the compensation expense , which is recorded as operating and g & a expenses in the accompanying consolidated statements of comprehensive income . other income , net for the year ended december 31 , 2012 primarily consisted of a $ 4.3 million gain in the fair value of investments related to the deferred compensation plan , proceeds from various legal settlements of $ 2.5 million , adjustments to the fair value of the company 's contingent purchase price liability related to prior acquisitions which resulted in other income of $ 1.0 million , and interest income of $ 0.3 million . income taxes  cbiz recorded income tax expense from continuing operations of $ 16.6 million and $ 14.4 million for the

sources and uses of cash as a result of the classification of two small businesses under the financial services segment group as discontinued operations , the accompanying consolidated statement of cash flows has been restated to reflect the net income from these operations as an adjustment to reconcile net income to net cash provided by operating activities . the following table summarizes cash flows from operating , investing and financing activities for the years ended december 31 , 2014 , 2013 and 2012 ( in thousands ) : replace_table_token_21_th ( 1 ) included in operating cash flows used in discontinued operations in 2013 was cash paid for taxes of $ 47.5 million related to the gain on sale of mmp . operating activities cash flows from operating activities represent net income adjusted for certain non-cash items and changes in assets and liabilities . cbiz typically experiences a net use of cash from operations during the first quarter of its fiscal year , as accounts receivable balances grow in response to the seasonal increase in first quarter revenue generated by the financial services practice group ( primarily for accounting and tax services ) . this net use of cash is followed by strong operating cash flow during the second and third quarters , as a significant amount of revenue generated by the financial 42 services practice group during the first four months of the year are billed and collected in subsequent quarters . non-cash adjustments to net income mentioned below mainly consist of depreciation of fixed assets , amortization of intangible assets including client lists and non-compete agreements , amortization of the discount on convertible notes and deferred financing fees , provision for bad debts , adjustments to contingent purchase price liabilities , deferred income tax expense and stock-based compensation expense . during the year ended december 31 , 2014 , net cash provided by operating activities was $ 43.9 million and consisted of net income of $ 29.8 million and non-cash adjustments to net income of $ 32.7 million . these sources of cash were offset primarily by negative changes in working capital of $ 18.7 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.
     ```sources and uses of cash as a result of the classification of two small businesses under the financial services segment group as discontinued operations , the accompanying consolidated statement of cash flows has been restated to reflect the net income from these operations as an adjustment to reconcile net income to net cash provided by operating activities . the following table summarizes cash flows from operating , investing and financing activities for the years ended december 31 , 2014 , 2013 and 2012 ( in thousands ) : replace_table_token_21_th ( 1 ) included in operating cash flows used in discontinued operations in 2013 was cash paid for taxes of $ 47.5 million related to the gain on sale of mmp . operating activities cash flows from operating activities represent net income adjusted for certain non-cash items and changes in assets and liabilities . cbiz typically experiences a net use of cash from operations during the first quarter of its fiscal year , as accounts receivable balances grow in response to the seasonal increase in first quarter revenue generated by the financial services practice group ( primarily for accounting and tax services ) . this net use of cash is followed by strong operating cash flow during the second and third quarters , as a significant amount of revenue generated by the financial 42 services practice group during the first four months of the year are billed and collected in subsequent quarters . non-cash adjustments to net income mentioned below mainly consist of depreciation of fixed assets , amortization of intangible assets including client lists and non-compete agreements , amortization of the discount on convertible notes and deferred financing fees , provision for bad debts , adjustments to contingent purchase price liabilities , deferred income tax expense and stock-based compensation expense . during the year ended december 31 , 2014 , net cash provided by operating activities was $ 43.9 million and consisted of net income of $ 29.8 million and non-cash adjustments to net income of $ 32.7 million . these sources of cash were offset primarily by negative changes in working capital of $ 18.7 million .
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 Suspicious Activity Report : annualized revenues are estimated to be approximately $ 1.6 million and are reported in the employee services practice group . lbr , located in tampa bay , florida , is a professional tax , accounting and consulting service provider with significant experience and expertise in matrimonial and family law litigation support , not-for-profit entities and health care provider services . annualized revenues are estimated to be approximately $ 9.8 million and are reported in the financial services practice group . second quarter 2014 tegrit , based in akron , ohio , is a national provider of actuarial consulting and retirement plan administration . annualized revenues are estimated to be approximately $ 8.5 million and are reported in the employee services practice group . third quarter 2014 sattler , based in lewiston , idaho , provides property and casualty , personal , and life insurance services , with a specialty in outdoor recreation insurance , to businesses across the united states . annualized revenues are estimated to be approximately $ 1.6 million and are reported in the employee services practice group . fourth quarter 2014 w & c , located in delray beach , florida , is a full service insurance brokerage firm offering clients a complete line of services including commercial lines , personal lines , risk management , and employee benefits . annualized revenues are estimated to be approximately $ 9.0 million and are reported in the employee services practice group . during the year ended december 31 , 2014 , cbiz also purchased four client lists , three of which are reported in the financial services practice group and one of which reported in the employee services practice group . during the year ended december 31 , 2014 , cbiz decided to divest four businesses : cbiz made the decision to divest the operations of two small businesses under the financial services practice group . these businesses are being held for sale at december 31 , 2014 with the results of operations for these businesses being recorded in  ( loss ) income from operations of discontinued operations , net of tax in the accompanying consolidated statements of comprehensive income . cbiz sold a business from the financial services practice group for $ 2.9 million . a gain of $ 1.2 million was recorded in gain on sale of operations , net in the accompanying consolidated statements of comprehensive income for the year ended december 31 , 2014 . 26 cbiz sold the assets of its property tax business located in leawood , kansas for a purchase price of $ 1.2 million . an insignificant gain was recorded in gain on disposal of discontinued operations , net of tax in the accompanying consolidated statements of comprehensive income for the year ended december 31 , 2014. the property tax business was classified as held for sale during the comparable period in 2013 and was previously reported in the financial services practice group . cbiz believes that repurchasing shares of its common stock provides value to its stockholders . cbiz repurchased approximately 3.2 million shares of its common stock on the open market during 2014 at a total cost of approximately $ 26.7 million . on february 11 , 2015 , cbiz 's board of directors authorized the purchase of up to 5.0 million shares of cbiz common stock through march 31 , 2016. the shares may be repurchased in the open market or through privately negotiated purchases in accordance with sec rules . subsequent to december 31 , 2014 up to the date of this filing , cbiz repurchased approximately 600,000 shares at a total cost of approximately $ 5.0 million under a rule 10b5-1 trading plan , which allows cbiz to repurchase shares below a predetermined price per share . on october 29 , 2014 , steven l. gerard announced that he will retire as cbiz , inc. ceo in march 2016 , following the filing of the company 's annual report on form 10-k for the year ending december 31 , 2015. following his retirement , mr. gerard will continue to serve as chairman of the company 's board of directors . the company 's board of directors has indicated that it will appoint jerome p. grisko , jr. , currently president and coo of the company , as mr. gerard 's successor . during the year ended december 31 , 2013 , cbiz , through its subsidiary cbiz operations , inc. , an ohio corporation , completed the sale of all of the issued and outstanding capital stock of mmp to zotec partners , llc , an indiana limited liability company , for a purchase price of $ 201.6 million , subject to final working capital adjustments which were insignificant and recorded in gain on disposal of discontinued operations , net of tax in the accompanying consolidated statements of comprehensive income for the year ended december 31 , 2014. the results of operations for mmp for the years ended december 31 , 2013 and 2012 are included in  ( loss ) income from operations of discontinued operations , net of tax. the gain on the sale of mmp of approximately $ 58.3 million was recorded in gain on disposal of discontinued operations , net of tax in the accompanying consolidated statements of comprehensive income for the year ended december 31 , 2013. prior to the completion of this transaction , mmp was considered one of cbiz 's practice groups . following the closing of the mmp transaction , the company operates in three operating practice groups . results of operations  continuing operations cbiz provides professional business services that help clients manage their finances and employees . cbiz delivers its integrated services through the following three practice groups : financial services , employee services and national practices . a description of these groups ' operating results and factors affecting their businesses is provided below . story_separator_special_tag the decrease in personnel costs is due primarily to an increase in demand for services provided under the edward jones cost-plus contract arrangement in 2013 , whereas no such increase occurred during the comparable period in 2014. year ended december 31 , 2013 compared to year ended december 31 , 2012 revenue the following table summarizes total revenue for the years ended december 31 , 2013 and 2012 ( in thousands , except percentages ) : replace_table_token_14_th 33 a detailed discussion of revenue by practice group is included under operating practice groups . gross margin and operating expenses  operating expenses increased to $ 593.3 million for the year ended december 31 , 2013 from $ 540.3 million for the same period in 2012 , and decreased as a percentage of revenue to 87.6 % for the year ended december 31 , 2013 from 88.2 % for the comparable period in 2012. the primary components of operating expenses for the years ended december 31 , 2013 and 2012 are illustrated in the following table : replace_table_token_15_th ( 1 ) other operating expenses include office expenses , equipment costs , restructuring charges , bad debt and other expenses , none of which are individually significant as a percentage of total operating expenses . personnel costs as a percentage of revenue decreased 0.8 % to 66.8 % for the year ended december 31 , 2013 compared to 2012 due to the leveraging of labor costs in relation to the increase in revenues . personnel costs as a percentage of revenue experienced by the individual practice groups are discussed in further detail under operating practice groups. the decrease in occupancy costs of 0.4 % of revenue was a result of the fixed nature of occupancy costs . the increase in professional fees primarily relates to the increase in the use of third party consultants in cbiz 's expanded governmental audit practice where outside professional services are needed . the increase in deferred compensation costs of 0.5 % resulted from adjustments to the fair value of investments held in the deferred compensation plan . the adjustments to the fair value of investments held in relation to the deferred compensation plan totaled a gain of $ 7.4 million and $ 3.8 million for the years ended december 31 , 2013 and 2012 , respectively . these adjustments are recorded as compensation expense and are offset by the same adjustments to other income , net ,  and thus do not have an impact on net income . although these adjustments are recorded as operating expenses , they are not allocated to the individual practice groups corporate general and administrative expenses  g & a expenses increased by $ 4.2 million to $ 34.4 million for the year ended december 31 , 2013 , from $ 30.2 million for the same period in 2012 , and increased as a percent of revenue by 0.2 % to 5.1 % for the year ended december 31 , 2013 . 34 the primary components of g & a expenses for the years ended december 31 , 2013 and 2012 are illustrated in the following table : replace_table_token_16_th ( 1 ) other g & a expenses include office expenses , insurance expense and other expenses , none of which are individually significant as a percentage of total corporate g & a expenses . the increase in g & a expenses as a percentage of revenue is primarily attributable to the increase of 0.5 % in professional fees . this increase is a result of cbiz recording a recovery of legal fees in the fourth quarter of 2012 that was attributable to reimbursement of incurred legal expenses . interest expense  interest expense increased by $ 0.4 million to $ 15.4 million for the year ended december 31 , 2013 from $ 15.0 million for the comparable period in 2012. the increase is primarily due to an increase in amortization of the discount related to the 2010 notes as well as amortization of deferred debt costs related to the credit facility . debt is further discussed under liquidity and capital resources and in note 8 of the accompanying consolidated financial statements . gain on sale of operations , net  the gain on sale of operations , net was $ 0.1 million and $ 2.8 million for the years ended december 31 , 2013 and 2012 , respectively . the net gain in 2012 was primarily comprised of the $ 2.5 million gain recognized from the 2011 sale of the company 's individual wealth management business . other income , net  other income , net for the year ended december 31 , 2013 primarily consisted of an $ 8.2 gain in the fair value of investments held in the rabbi trust related to the deferred compensation plan and interest income of $ 0.5 million , offset by adjustments to the fair value of the company 's contingent purchase price liability related to prior acquisitions which resulted in other expense of $ 0.9 million . regarding the deferred compensation plan , the adjustments to the investments held in the rabbi trust do not impact cbiz 's net income as they are offset by a corresponding increase or decrease to the compensation expense , which is recorded as operating and g & a expenses in the accompanying consolidated statements of comprehensive income . other income , net for the year ended december 31 , 2012 primarily consisted of a $ 4.3 million gain in the fair value of investments related to the deferred compensation plan , proceeds from various legal settlements of $ 2.5 million , adjustments to the fair value of the company 's contingent purchase price liability related to prior acquisitions which resulted in other income of $ 1.0 million , and interest income of $ 0.3 million . income taxes  cbiz recorded income tax expense from continuing operations of $ 16.6 million and $ 14.4 million for the

