prior to the combination , head & engquist operated 25 facilities in the gulf coast region , and icm operated 16 facilities in the intermountain region of the united states . prior to our initial public offering in february 2006 , our business was conducted through h & e llc . in connection with our initial public offering , we converted h & e llc into h & e equipment services , inc. in order to have an operating delaware corporation as the issuer for our initial public offering , h & e equipment services , inc. was formed as a delaware corporation and wholly-owned subsidiary of h & e holdings l.l.c . ( “ h & e holdings ” ) , and immediately prior to the closing of our initial public offering , on february 3 , 2006 , h & e llc and h & e holdings merged with and into h & e equipment services , inc. , which survived the reincorporation merger as the operating company . effective february 3 , 2006 , h & e llc and h & e holdings no longer existed under operation of law pursuant to the reincorporation merger . business segments we have five reportable segments because we derive our revenues from five principal business activities : ( 1 ) equipment rentals ; ( 2 ) new equipment sales ; ( 3 ) used equipment sales ; ( 4 ) parts sales ; and ( 5 ) repair and maintenance services . these segments are based upon how we allocate resources and assess performance . in addition , we also have non-segmented revenues and costs that relate to equipment support activities . · equipment rentals . our rental operation primarily rents our four core types of construction and industrial equipment . we have a well-maintained rental fleet and our own dedicated sales force , focused by equipment type . we actively manage the size , quality , age and composition of our rental fleet based on our analysis of key measures such as time utilization ( which we analyze as equipment usage based on : ( 1 ) a percentage of original equipment cost , and ( 2 ) the number of rental equipment units available for rent ) , rental rate trends and targets , rental equipment dollar utilization and maintenance and repair costs , which we closely monitor . we maintain fleet quality through regional quality control managers and our parts and services operations . 26 · new equipment sales . our new equipment sales operation sells new equipment in all of our four core product categories . we have a retail sales force focused by equipment type that is separate from our rental sales force . manufacturer purchase terms and pricing are managed by our pr oduct specialists . · used equipment sales . our used equipment sales are generated primarily from sales of used equipment from our rental fleet , as well as from sales of inventoried equipment that we acquire through trade-ins from our equipment customers and through selective purchases of high quality used equipment . used equipment is sold by our dedicated retail sales force . our used equipment sales are an effective way for us to manage the size and composition of our rental fleet and provide a profitable distribution channel for disposal of rental equipment . · parts sales . our parts business sells new and used parts for the equipment we sell and also provides parts to our own rental fleet . to a lesser degree , we also sell parts for equipment produced by manufacturers whose products we neither rent nor sell . in order to provide timely parts and services support to our customers as well as our own rental fleet , we maintain an extensive parts inventory . · services . our services operation provides maintenance and repair services for our customers ' equipment and to our own rental fleet at our facilities as well as at our customers ' locations . as the authorized distributor for numerous equipment manufacturers , we are able to provide service to that equipment that will be covered under the manufacturer 's warranty . our non-segmented revenues and costs relate to equipment support activities that we provide , such as transportation , hauling , parts freight and damage waivers , and are not generally allocated to reportable segments . you can read more about our business segments under item 1—business and in note 17 of the consolidated financial statements in this annual report on form 10-k. revenue sources we generate all of our total revenues from our five business segments and our non-segmented equipment support activities . equipment rentals and new equipment sales account for more than half of our total revenues . for the year ended december 31 , 2015 , approximately 42.6 % of our total revenues were attributable to equipment rentals , 22.9 % of our total revenues were attributable to new equipment sales , 11.4 % were attributable to used equipment sales , 10.7 % were attributable to parts sales , 6.1 % were attributable to our services revenues and 6.3 % were attributable to non-segmented other revenues . the pie charts below illustrate a breakdown of our revenues and gross profit for the year ended december 31 , 2015 by business segment ( see note 17 to our consolidated financial statements for further information regarding our business segments ) : the equipment that we sell , rent and service is principally used in the construction industry , as well as by companies for commercial and industrial uses such as plant maintenance and turnarounds , as well as in the petrochemical and energy sectors . story_separator_special_tag we develop our estimate of this allowance based on our historical experience with specific customers , our understanding of our current economic circumstances and our own judgment as to the likelihood of ultimate payment . our largest exposure to doubtful accounts is in our rental operations . we perform credit evaluations of customers and establish credit limits based on reviews of our customers ' current credit information and payment histories . we believe our credit risk is somewhat mitigated by our geographically diverse customer base and our credit evaluation procedures . during the year , we write-off customer account balances when we have exhausted reasonable collection efforts and determined that the likelihood of collection is remote . such write-offs are charged against our allowance for doubtful accounts . bad debt expense as a percentage of total revenues for the years ended december 31 , 2015 , 2014 and 2013 were approximately 0.3 % in each year . the actual rate of future credit losses , however , may not be similar to past experience . our estimate of doubtful accounts could change based on changing circumstances , including changes in the economy or in the particular circumstances of individual customers . accordingly , we may be required to increase or decrease our allowance for doubtful accounts . useful lives of rental equipment and property and equipment . we depreciate rental equipment and property and equipment over their estimated useful lives ( generally three to ten years ) , after giving effect to an estimated salvage value ranging from 0 % to 25 % of cost . the useful life of rental equipment is determined based on our estimate of the period the asset will generate revenues , and the salvage value is determined based on our estimate of the minimum value we could realize from the asset after such period . we periodically review the assumptions utilized in computing rates of depreciation . we may be required to change these estimates based on changes in our industry or other changing circumstances . if these estimates change in the future , we may be required to recognize increased or decreased depreciation expense for these assets . the amount of depreciation expense we record is highly dependent upon the estimated useful lives and the salvage values assigned to each category of rental equipment . generally , we assign estimated useful lives to our rental fleet ranging from a three-year life , five-year life with a 25 % salvage value , seven-year life and a ten-year life . depreciation expense on our rental fleet for the year ended december 31 , 2015 was approximately $ 162.1 million . for the year ended december 31 , 2015 , the estimated impact of a change in estimated useful lives for each category of equipment by two years was as follows : replace_table_token_8_th for purposes of the sensitivity analysis above , we elected not to decrease the useful lives of other equipment , which are primarily three-year estimated useful life assets ; rather , we have held the depreciation expense constant at the actual amount of depreciation expense . we believe that decreasing the life of the other equipment by two years is an unreasonable estimate and would potentially lead to the decision to expense , rather than capitalize , a significant portion of the subject asset class . in general terms , a one-year increase in the estimated life across all classes of our rental equipment will give rise to an approximate decrease in our annual 31 depreciation expense of approximately $ 20.8 million . additionally , a one-year decrease in the estimated li fe across all classes of our rental equipment ( with the exception of other equipment as discussed above ) will give rise to an approximate increase in our annual depreciation expense of approximately $ 18.1 million . another significant assumption used in our calculation of depreciation expense is the estimated salvage value assigned to our earthmoving equipment . based on our recent experience , we have used a 25 % factor of the equipment 's original cost to estimate its salvage value . this factor is highly subjective and subject to change upon future actual results at the time we dispose of the equipment . a change of 5 % , either increase or decrease , in the estimated salvage value would result in a change in our annual depreciation expense of approximately $ 2.6 million . purchase price allocation . we have made significant acquisitions in the past and we may make additional acquisitions in the future that meet our selection criteria that solidify our presence in the contiguous regions where we operate with an objective of increasing our revenues , improving our profitability , entering additional attractive markets and strengthening our competitive position . pursuant to financial accounting standards board ( “ fasb ” ) accounting standards codification ( “ asc ” ) 350 ( “ asc 350 ” ) , intangibles-goodwill and other , we record as goodwill the excess of the consideration transferred plus the fair value of any non-controlling interest in the acquiree at the acquisition date over the fair values of the identifiable net assets acquired . such fair market value assessments require judgments and estimates that can be affected by various factors over time , which may cause final amounts to differ materially from original estimates . for acquisitions completed through december 31 , 2015 , adjustments to fair value assessments have been recorded to goodwill over the purchase price allocation period ( typically not exceeding 12 months ) . with the exception of goodwill , long-lived fixed assets generally represent the largest component of our acquisitions . typically , the long-lived fixed assets that we acquire are primarily comprised of rental fleet equipment . historically , virtually all of the rental equipment that we have acquired through purchase business combinations has been classified as “ to be used , ” rather than as

cash flow from operating activities . for the year ended december 31 , 2015 , the cash provided by our operating activities was $ 206.6 million . our reported net income of $ 44.3 million , when adjusted for non-cash income and expense items , such as depreciation and amortization , ( including net amortization ( accretion ) of note discount ( premium ) ) , deferred income taxes , provision for losses on accounts receivable , provision for inventory obsolescence , stock-based compensation expense and net gains on the sale of long-lived assets , provided positive cash flows of $ 231.1 million . these cash flows from operating activities were also positively impacted by a $ 13.6 million decrease in receivables and a $ 13.5 million increase in accounts payable . partially offsetting these positive cash flows were a $ 31.2 million decrease in manufacturing flooring plans payable and a $ 14.5 million increase in inventories . accrued expenses payable and other liabilities decreased $ 5.0 million and prepaid expenses and other assets increased $ 0.9 million . for the year ended december 31 , 2014 , the cash provided by our operating activities was $ 158.3 million . our reported net income of $ 55.1 million , when adjusted for non-cash income and expense items , such as depreciation and amortization , ( including net amortization ( accretion ) of note discount ( premium ) ) , deferred income taxes , provision for losses on accounts receivable , provision for inventory obsolescence , stock-based compensation expense and net gains on the sale of long-lived assets , provided positive cash flows of $ 227.1 million . these cash flows from operating activities were also positively impacted by a $ 44.5 million increase in manufacturing flooring plans payable and a $ 6.1 million increase in accrued expenses payable and other liabilities . partially offsetting these positive cash flows was an increase of $ 66.7 million in inventories as a result of increasing demand and improving sales of new 40 equipment as compared to last year and a $ 35 . 2 million increase in receivables .


 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 flow from operating activities . for the year ended december 31 , 2015 , the cash provided by our operating activities was $ 206.6 million . our reported net income of $ 44.3 million , when adjusted for non-cash income and expense items , such as depreciation and amortization , ( including net amortization ( accretion ) of note discount ( premium ) ) , deferred income taxes , provision for losses on accounts receivable , provision for inventory obsolescence , stock-based compensation expense and net gains on the sale of long-lived assets , provided positive cash flows of $ 231.1 million . these cash flows from operating activities were also positively impacted by a $ 13.6 million decrease in receivables and a $ 13.5 million increase in accounts payable . partially offsetting these positive cash flows were a $ 31.2 million decrease in manufacturing flooring plans payable and a $ 14.5 million increase in inventories . accrued expenses payable and other liabilities decreased $ 5.0 million and prepaid expenses and other assets increased $ 0.9 million . for the year ended december 31 , 2014 , the cash provided by our operating activities was $ 158.3 million . our reported net income of $ 55.1 million , when adjusted for non-cash income and expense items , such as depreciation and amortization , ( including net amortization ( accretion ) of note discount ( premium ) ) , deferred income taxes , provision for losses on accounts receivable , provision for inventory obsolescence , stock-based compensation expense and net gains on the sale of long-lived assets , provided positive cash flows of $ 227.1 million . these cash flows from operating activities were also positively impacted by a $ 44.5 million increase in manufacturing flooring plans payable and a $ 6.1 million increase in accrued expenses payable and other liabilities . partially offsetting these positive cash flows was an increase of $ 66.7 million in inventories as a result of increasing demand and improving sales of new 40 equipment as compared to last year and a $ 35 . 2 million increase in receivables .
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 Suspicious Activity Report : prior to the combination , head & engquist operated 25 facilities in the gulf coast region , and icm operated 16 facilities in the intermountain region of the united states . prior to our initial public offering in february 2006 , our business was conducted through h & e llc . in connection with our initial public offering , we converted h & e llc into h & e equipment services , inc. in order to have an operating delaware corporation as the issuer for our initial public offering , h & e equipment services , inc. was formed as a delaware corporation and wholly-owned subsidiary of h & e holdings l.l.c . ( “ h & e holdings ” ) , and immediately prior to the closing of our initial public offering , on february 3 , 2006 , h & e llc and h & e holdings merged with and into h & e equipment services , inc. , which survived the reincorporation merger as the operating company . effective february 3 , 2006 , h & e llc and h & e holdings no longer existed under operation of law pursuant to the reincorporation merger . business segments we have five reportable segments because we derive our revenues from five principal business activities : ( 1 ) equipment rentals ; ( 2 ) new equipment sales ; ( 3 ) used equipment sales ; ( 4 ) parts sales ; and ( 5 ) repair and maintenance services . these segments are based upon how we allocate resources and assess performance . in addition , we also have non-segmented revenues and costs that relate to equipment support activities . · equipment rentals . our rental operation primarily rents our four core types of construction and industrial equipment . we have a well-maintained rental fleet and our own dedicated sales force , focused by equipment type . we actively manage the size , quality , age and composition of our rental fleet based on our analysis of key measures such as time utilization ( which we analyze as equipment usage based on : ( 1 ) a percentage of original equipment cost , and ( 2 ) the number of rental equipment units available for rent ) , rental rate trends and targets , rental equipment dollar utilization and maintenance and repair costs , which we closely monitor . we maintain fleet quality through regional quality control managers and our parts and services operations . 26 · new equipment sales . our new equipment sales operation sells new equipment in all of our four core product categories . we have a retail sales force focused by equipment type that is separate from our rental sales force . manufacturer purchase terms and pricing are managed by our pr oduct specialists . · used equipment sales . our used equipment sales are generated primarily from sales of used equipment from our rental fleet , as well as from sales of inventoried equipment that we acquire through trade-ins from our equipment customers and through selective purchases of high quality used equipment . used equipment is sold by our dedicated retail sales force . our used equipment sales are an effective way for us to manage the size and composition of our rental fleet and provide a profitable distribution channel for disposal of rental equipment . · parts sales . our parts business sells new and used parts for the equipment we sell and also provides parts to our own rental fleet . to a lesser degree , we also sell parts for equipment produced by manufacturers whose products we neither rent nor sell . in order to provide timely parts and services support to our customers as well as our own rental fleet , we maintain an extensive parts inventory . · services . our services operation provides maintenance and repair services for our customers ' equipment and to our own rental fleet at our facilities as well as at our customers ' locations . as the authorized distributor for numerous equipment manufacturers , we are able to provide service to that equipment that will be covered under the manufacturer 's warranty . our non-segmented revenues and costs relate to equipment support activities that we provide , such as transportation , hauling , parts freight and damage waivers , and are not generally allocated to reportable segments . you can read more about our business segments under item 1—business and in note 17 of the consolidated financial statements in this annual report on form 10-k. revenue sources we generate all of our total revenues from our five business segments and our non-segmented equipment support activities . equipment rentals and new equipment sales account for more than half of our total revenues . for the year ended december 31 , 2015 , approximately 42.6 % of our total revenues were attributable to equipment rentals , 22.9 % of our total revenues were attributable to new equipment sales , 11.4 % were attributable to used equipment sales , 10.7 % were attributable to parts sales , 6.1 % were attributable to our services revenues and 6.3 % were attributable to non-segmented other revenues . the pie charts below illustrate a breakdown of our revenues and gross profit for the year ended december 31 , 2015 by business segment ( see note 17 to our consolidated financial statements for further information regarding our business segments ) : the equipment that we sell , rent and service is principally used in the construction industry , as well as by companies for commercial and industrial uses such as plant maintenance and turnarounds , as well as in the petrochemical and energy sectors . story_separator_special_tag we develop our estimate of this allowance based on our historical experience with specific customers , our understanding of our current economic circumstances and our own judgment as to the likelihood of ultimate payment . our largest exposure to doubtful accounts is in our rental operations . we perform credit evaluations of customers and establish credit limits based on reviews of our customers ' current credit information and payment histories . we believe our credit risk is somewhat mitigated by our geographically diverse customer base and our credit evaluation procedures . during the year , we write-off customer account balances when we have exhausted reasonable collection efforts and determined that the likelihood of collection is remote . such write-offs are charged against our allowance for doubtful accounts . bad debt expense as a percentage of total revenues for the years ended december 31 , 2015 , 2014 and 2013 were approximately 0.3 % in each year . the actual rate of future credit losses , however , may not be similar to past experience . our estimate of doubtful accounts could change based on changing circumstances , including changes in the economy or in the particular circumstances of individual customers . accordingly , we may be required to increase or decrease our allowance for doubtful accounts . useful lives of rental equipment and property and equipment . we depreciate rental equipment and property and equipment over their estimated useful lives ( generally three to ten years ) , after giving effect to an estimated salvage value ranging from 0 % to 25 % of cost . the useful life of rental equipment is determined based on our estimate of the period the asset will generate revenues , and the salvage value is determined based on our estimate of the minimum value we could realize from the asset after such period . we periodically review the assumptions utilized in computing rates of depreciation . we may be required to change these estimates based on changes in our industry or other changing circumstances . if these estimates change in the future , we may be required to recognize increased or decreased depreciation expense for these assets . the amount of depreciation expense we record is highly dependent upon the estimated useful lives and the salvage values assigned to each category of rental equipment . generally , we assign estimated useful lives to our rental fleet ranging from a three-year life , five-year life with a 25 % salvage value , seven-year life and a ten-year life . depreciation expense on our rental fleet for the year ended december 31 , 2015 was approximately $ 162.1 million . for the year ended december 31 , 2015 , the estimated impact of a change in estimated useful lives for each category of equipment by two years was as follows : replace_table_token_8_th for purposes of the sensitivity analysis above , we elected not to decrease the useful lives of other equipment , which are primarily three-year estimated useful life assets ; rather , we have held the depreciation expense constant at the actual amount of depreciation expense . we believe that decreasing the life of the other equipment by two years is an unreasonable estimate and would potentially lead to the decision to expense , rather than capitalize , a significant portion of the subject asset class . in general terms , a one-year increase in the estimated life across all classes of our rental equipment will give rise to an approximate decrease in our annual 31 depreciation expense of approximately $ 20.8 million . additionally , a one-year decrease in the estimated li fe across all classes of our rental equipment ( with the exception of other equipment as discussed above ) will give rise to an approximate increase in our annual depreciation expense of approximately $ 18.1 million . another significant assumption used in our calculation of depreciation expense is the estimated salvage value assigned to our earthmoving equipment . based on our recent experience , we have used a 25 % factor of the equipment 's original cost to estimate its salvage value . this factor is highly subjective and subject to change upon future actual results at the time we dispose of the equipment . a change of 5 % , either increase or decrease , in the estimated salvage value would result in a change in our annual depreciation expense of approximately $ 2.6 million . purchase price allocation . we have made significant acquisitions in the past and we may make additional acquisitions in the future that meet our selection criteria that solidify our presence in the contiguous regions where we operate with an objective of increasing our revenues , improving our profitability , entering additional attractive markets and strengthening our competitive position . pursuant to financial accounting standards board ( “ fasb ” ) accounting standards codification ( “ asc ” ) 350 ( “ asc 350 ” ) , intangibles-goodwill and other , we record as goodwill the excess of the consideration transferred plus the fair value of any non-controlling interest in the acquiree at the acquisition date over the fair values of the identifiable net assets acquired . such fair market value assessments require judgments and estimates that can be affected by various factors over time , which may cause final amounts to differ materially from original estimates . for acquisitions completed through december 31 , 2015 , adjustments to fair value assessments have been recorded to goodwill over the purchase price allocation period ( typically not exceeding 12 months ) . with the exception of goodwill , long-lived fixed assets generally represent the largest component of our acquisitions . typically , the long-lived fixed assets that we acquire are primarily comprised of rental fleet equipment . historically , virtually all of the rental equipment that we have acquired through purchase business combinations has been classified as “ to be used , ” rather than as

