costs related to these efforts totaled $ 9.9 million for the year ended december 31 , 2011. we expect the restructuring program and installation of common newspaper systems to continue through 2013. f-4 critical accounting policies and estimates the preparation of financial statements in accordance with accounting principles generally accepted in the united states of america ( gaap ) requires us to make a variety of decisions which affect reported amounts and related disclosures , including the selection of appropriate accounting principles and the assumptions on which to base accounting estimates . in reaching such decisions , we apply judgment based on our understanding and analysis of the relevant circumstances , including our historical experience , actuarial studies and other assumptions . we are committed to incorporating accounting principles , assumptions and estimates that promote the representational faithfulness , verifiability , neutrality and transparency of the accounting information included in the financial statements . note 1 to the consolidated financial statements describes the significant accounting policies we have selected for use in the preparation of our financial statements and related disclosures . we believe the following to be the most critical accounting policies , estimates and assumptions affecting our reported amounts and related disclosures . acquisitions  the accounting for a business combination requires assets acquired and liabilities assumed to be recorded at fair value . with the assistance of third party appraisals , we generally determine fair values using comparisons to market transactions and discounted cash flow analyses . the use of a discounted cash flow analysis requires significant judgment to estimate the future cash flows derived from the asset and the expected period of time over which those cash flows will occur and to determine an appropriate discount rate . changes in such estimates could affect the amounts allocated to individual identifiable assets . while we believe our assumptions are reasonable , if different assumptions were made , the amount allocated to intangible assets could differ substantially from the reported amounts . long-lived assets  long-lived assets ( primarily property , plant and equipment and amortizable intangible assets ) must be tested for impairment whenever events occur or circumstances change that indicate that the carrying value of an asset or asset group may not be recoverable . a long-lived asset group is determined not to be recoverable if the estimated future undiscounted cash flows of the asset group are less than the carrying value of the asset group . in the third quarter of 2011 , we recorded a $ 9 million impairment charge for the long-lived assets of four of our newspaper properties . estimating undiscounted cash flows requires significant judgments and estimates . we will continue to monitor the estimated cash flows of our newspaper properties and may incur additional impairment charges if future cash flows are less than our current estimates . goodwill and other indefinite-lived intangible assets  goodwill for each reporting unit must be tested for impairment on an annual basis or when events occur or circumstances change that would indicate the fair value of a reporting unit is below its carrying value . for purposes of performing the impairment test for goodwill , our reporting units are newspapers and television . if the fair value of the reporting unit is less than its carrying value , an impairment loss is recorded to the extent that the fair value of the goodwill for the reporting unit is less than its carrying value . to determine the fair value of our reporting units we generally use market data , appraised values and discounted cash flow analyses . the use of a discounted cash flow analysis requires significant judgment to estimate the future cash flows derived from the asset or business and the period of time over which those cash flows will occur and to determine an appropriate discount rate . while we believe the estimates and judgments used in determining the fair values were appropriate , different assumptions with respect to future cash flows , long-term growth rates and discount rates could produce a different estimate of fair value . we have determined that our fcc licenses are indefinite lived assets and not subject to amortization . they are tested for impairment annually or more frequently if events or changes in circumstances indicate that the asset might be impaired . we must compare the fair value of each indefinite-lived intangible asset to its carrying amount . if the carrying amount of an indefinite-lived intangible asset exceeds its fair value , an impairment loss is recognized . the carrying value of most of our intangible assets for fcc licenses equals fair value since they were recorded as part of the mcgraw-hill purchase accounting . fair value is estimated using an income approach referred to as the greenfield approach. this method requires multiple assumptions relating to the future prospects of each individual fcc license , but not limited to : ( i ) expected long-term market growth characteristics , ( ii ) station revenue shares within a market , ( iii ) future expected operating expenses , ( iv ) costs of capital and ( v ) appropriate discount rates . the fair value of the asset is sensitive to each of the assumptions and a change in any individual assumption could result in the fair value being less than the carrying value of the asset and an impairment charge being recorded . for example a 0.5 % increase in the discount rate would reduce the aggregate fair value of the fcc licenses by approximately $ 5 million . f-5 income taxes  the accounting for uncertain tax positions and the application of income tax law is inherently complex . as such , we are required to make many assumptions and judgments regarding our income tax positions and the likelihood of whether such tax positions would be sustained if challenged . interpretations and guidance surrounding income tax laws and regulations change over time . story_separator_special_tag the operating performance of our television group is most affected by the health of the national and local economies , particularly conditions within the automotive , services and retail categories , and by the volume of advertising time purchased by campaigns for elective office and political issues . the demand for political advertising is significantly higher in the third and fourth quarters of even-numbered years . operating results for television were as follows : replace_table_token_12_th 2011 compared with 2010 revenues television time sales decreased due to lower political advertising in a non-election year . excluding the impact of political advertising , revenues increased 7.6 % to $ 294 million . the increase is primarily due to stronger local advertising , particularly in the auto and service categories . retransmission revenues increased year over year due to the renewal of certain agreements in 2011 at higher rates . prior to the spin-off of sni , the rights to retransmit our broadcast signals were included as consideration in negotiations between cable and satellite system operators and the company 's cable networks . sni pays us fixed fees for the use of our retransmission rights . as the retransmission contracts negotiated by sni expire , we will negotiate standalone retransmission consent agreements with the cable and satellite system operators . agreements with two of our largest cable television operators , time warner and comcast , expire in december 2015 and december 2019 , respectively . under the renewal of the long-term network affiliation agreements with abc and nbc , we no longer receive network compensation revenue . other revenues include revenue from our news production and television services arrangement with wflx . other revenues increased primarily due to our news production and television services agreement with wflx starting in 2011. f-11 cost and expenses employee compensation and benefits increased in 2011 compared with 2010 primarily due to increased costs for our defined contribution retirement plans and other employee benefits . we restored the matching contribution to our defined contribution plan in july 2010 and in the first quarter of 2011 began making supplemental retirement plan contributions to employees nearing retirement age . the supplemental contributions are associated with freezing the accrual of benefits under our defined benefit pension plan in 2009. expenses for programs and program licenses decreased in 2011 compared with 2010 primarily due to replacing oprah at the end of the third quarter with lower-priced programming . this decrease was partially offset by increased expense for network affiliation fees we pay under new network affiliation agreements with abc and nbc . other expenses in 2011 increased primarily due to increased promotional advertising spending . 2010 compared with 2009 revenues we experienced an improvement in the flow of advertising in all of our markets , and key television revenue categories have shown year-over-year growth . the rate of improvement in advertising revenues increased throughout 2010 , with local and national time sales up 11 % in the year , led by a 58 % increase in automotive advertising . automotive advertising revenues in 2009 were affected by the weakened financial condition of the large automotive manufacturers . revenues in our television division also were bolstered by strong political spending in the third and fourth quarters of 2010. network compensation revenue decreased in 2010 compared with 2009 due to the expiration of our abc network affiliation agreement in january 2010. under the renewal of the long-term network affiliation agreement with abc we no longer receive compensation revenue from abc . retransmission revenues increased year over year due to the renewal of certain agreements in 2010 at higher rates . cost and expenses changes in pension costs affect year-over-year comparisons of employee compensation and benefits . pension costs decreased by $ 4.9 million in 2010 due to freezing the accrual of service credits in plans covering a majority of our television employees effective july 1 , 2009. pension costs in 2009 also include $ 1.1 million in curtailment charges related to the benefit accrual freeze . excluding pension costs , 2010 employee compensation and benefits increased by 3 % compared with 2009. the 2009 year includes the effects of temporary pay reductions , which since have been restored , and the elimination of bonus programs , which were partially restored in 2010. programs and program licenses increased in 2010 primarily due to network affiliation fees we now pay under a new affiliation agreement with abc . other costs and expenses increased primarily due to the cost associated with transitioning to a new national representation contract , increases in promotional spending during 2010 and additional spending to support our digital platforms . these increases were partially offset by lower bad debt expense . f-12 newspapers  we operate daily and community newspapers in 13 markets in the u.s. our newspapers earn revenue primarily from the sale of advertising to local and national advertisers and from the sale of newspapers to readers . our newspapers operate in mid-size markets , focusing on news coverage within their local markets . advertising and circulation revenues provide substantially all of each newspaper 's operating revenues , and employee , distribution and newsprint costs are the primary expenses at each newspaper . the operating performance of our newspapers is most affected by local and national economic conditions , particularly within the retail , labor , housing and automotive markets , as well as newsprint prices . operating results for our newspaper business were as follows : replace_table_token_13_th 2011 compared with 2010 revenues the u.s. economic recession and secular changes in the demand for newspaper advertising affected operating revenue in 2011 and 2010 , leading to lower advertising volumes and rate weakness in most of our local markets . our employment and automotive classified advertising , which had shown signs of improvement in the first half of 2011 , softened in the third and fourth quarter . real estate classified advertising and national advertising remain particularly weak . digital revenues include

liquidity and capital resources our primary source of liquidity is our available cash and borrowing capacity under our revolving credit facility . in 2011 , our cash flow from continuing operating activities decreased $ 44 million compared with 2010. the impact of changes in working capital impacted cash flow from operating activities by $ 42 million in 2011. the primary drivers of the change in working capital included the timing of network affiliation fees and tax payments . in 2011 , we paid approximately $ 4.7 million of network affiliation fees for 2010 upon signing a definitive agreement with abc . tax benefits of $ 24.5 million associated with 2011 losses are not available to us until we file our 2011 tax return . in 2011 , we received $ 12.4 million of tax refunds for prior years which were off-set by $ 8 million in tax payments for the 2010 tax year . cash flow from operating activities in 2010 includes $ 6 million in payments from sni for the final settlement of taxes for periods prior to the spin-off and $ 2 million of refunds of federal income taxes paid in 2008. in addition , in 2010 , we made $ 70 million in contributions to our defined benefit pension plans . our investing cash flows in 2011 included $ 216 million for the acquisition of mcgraw-hill and $ 9 million for other investments . capital expenditures in 2011 were $ 12 million , down from $ 18 million in the prior year . our restricted cash increased by $ 7.5 million during 2011. we have met our funding requirements for our defined benefit pension plans under the provisions of the pension funding equity act of 2004 and the pension protection act of 2006. in 2010 , we made $ 70 million in contributions to our defined benefit plans , of which $ 65 million was voluntary . we expect to contribute $ 2.4 million in 2012 to our defined benefit pension plans .


 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 our primary source of liquidity is our available cash and borrowing capacity under our revolving credit facility . in 2011 , our cash flow from continuing operating activities decreased $ 44 million compared with 2010. the impact of changes in working capital impacted cash flow from operating activities by $ 42 million in 2011. the primary drivers of the change in working capital included the timing of network affiliation fees and tax payments . in 2011 , we paid approximately $ 4.7 million of network affiliation fees for 2010 upon signing a definitive agreement with abc . tax benefits of $ 24.5 million associated with 2011 losses are not available to us until we file our 2011 tax return . in 2011 , we received $ 12.4 million of tax refunds for prior years which were off-set by $ 8 million in tax payments for the 2010 tax year . cash flow from operating activities in 2010 includes $ 6 million in payments from sni for the final settlement of taxes for periods prior to the spin-off and $ 2 million of refunds of federal income taxes paid in 2008. in addition , in 2010 , we made $ 70 million in contributions to our defined benefit pension plans . our investing cash flows in 2011 included $ 216 million for the acquisition of mcgraw-hill and $ 9 million for other investments . capital expenditures in 2011 were $ 12 million , down from $ 18 million in the prior year . our restricted cash increased by $ 7.5 million during 2011. we have met our funding requirements for our defined benefit pension plans under the provisions of the pension funding equity act of 2004 and the pension protection act of 2006. in 2010 , we made $ 70 million in contributions to our defined benefit plans , of which $ 65 million was voluntary . we expect to contribute $ 2.4 million in 2012 to our defined benefit pension plans .
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 Suspicious Activity Report : costs related to these efforts totaled $ 9.9 million for the year ended december 31 , 2011. we expect the restructuring program and installation of common newspaper systems to continue through 2013. f-4 critical accounting policies and estimates the preparation of financial statements in accordance with accounting principles generally accepted in the united states of america ( gaap ) requires us to make a variety of decisions which affect reported amounts and related disclosures , including the selection of appropriate accounting principles and the assumptions on which to base accounting estimates . in reaching such decisions , we apply judgment based on our understanding and analysis of the relevant circumstances , including our historical experience , actuarial studies and other assumptions . we are committed to incorporating accounting principles , assumptions and estimates that promote the representational faithfulness , verifiability , neutrality and transparency of the accounting information included in the financial statements . note 1 to the consolidated financial statements describes the significant accounting policies we have selected for use in the preparation of our financial statements and related disclosures . we believe the following to be the most critical accounting policies , estimates and assumptions affecting our reported amounts and related disclosures . acquisitions  the accounting for a business combination requires assets acquired and liabilities assumed to be recorded at fair value . with the assistance of third party appraisals , we generally determine fair values using comparisons to market transactions and discounted cash flow analyses . the use of a discounted cash flow analysis requires significant judgment to estimate the future cash flows derived from the asset and the expected period of time over which those cash flows will occur and to determine an appropriate discount rate . changes in such estimates could affect the amounts allocated to individual identifiable assets . while we believe our assumptions are reasonable , if different assumptions were made , the amount allocated to intangible assets could differ substantially from the reported amounts . long-lived assets  long-lived assets ( primarily property , plant and equipment and amortizable intangible assets ) must be tested for impairment whenever events occur or circumstances change that indicate that the carrying value of an asset or asset group may not be recoverable . a long-lived asset group is determined not to be recoverable if the estimated future undiscounted cash flows of the asset group are less than the carrying value of the asset group . in the third quarter of 2011 , we recorded a $ 9 million impairment charge for the long-lived assets of four of our newspaper properties . estimating undiscounted cash flows requires significant judgments and estimates . we will continue to monitor the estimated cash flows of our newspaper properties and may incur additional impairment charges if future cash flows are less than our current estimates . goodwill and other indefinite-lived intangible assets  goodwill for each reporting unit must be tested for impairment on an annual basis or when events occur or circumstances change that would indicate the fair value of a reporting unit is below its carrying value . for purposes of performing the impairment test for goodwill , our reporting units are newspapers and television . if the fair value of the reporting unit is less than its carrying value , an impairment loss is recorded to the extent that the fair value of the goodwill for the reporting unit is less than its carrying value . to determine the fair value of our reporting units we generally use market data , appraised values and discounted cash flow analyses . the use of a discounted cash flow analysis requires significant judgment to estimate the future cash flows derived from the asset or business and the period of time over which those cash flows will occur and to determine an appropriate discount rate . while we believe the estimates and judgments used in determining the fair values were appropriate , different assumptions with respect to future cash flows , long-term growth rates and discount rates could produce a different estimate of fair value . we have determined that our fcc licenses are indefinite lived assets and not subject to amortization . they are tested for impairment annually or more frequently if events or changes in circumstances indicate that the asset might be impaired . we must compare the fair value of each indefinite-lived intangible asset to its carrying amount . if the carrying amount of an indefinite-lived intangible asset exceeds its fair value , an impairment loss is recognized . the carrying value of most of our intangible assets for fcc licenses equals fair value since they were recorded as part of the mcgraw-hill purchase accounting . fair value is estimated using an income approach referred to as the greenfield approach. this method requires multiple assumptions relating to the future prospects of each individual fcc license , but not limited to : ( i ) expected long-term market growth characteristics , ( ii ) station revenue shares within a market , ( iii ) future expected operating expenses , ( iv ) costs of capital and ( v ) appropriate discount rates . the fair value of the asset is sensitive to each of the assumptions and a change in any individual assumption could result in the fair value being less than the carrying value of the asset and an impairment charge being recorded . for example a 0.5 % increase in the discount rate would reduce the aggregate fair value of the fcc licenses by approximately $ 5 million . f-5 income taxes  the accounting for uncertain tax positions and the application of income tax law is inherently complex . as such , we are required to make many assumptions and judgments regarding our income tax positions and the likelihood of whether such tax positions would be sustained if challenged . interpretations and guidance surrounding income tax laws and regulations change over time . story_separator_special_tag the operating performance of our television group is most affected by the health of the national and local economies , particularly conditions within the automotive , services and retail categories , and by the volume of advertising time purchased by campaigns for elective office and political issues . the demand for political advertising is significantly higher in the third and fourth quarters of even-numbered years . operating results for television were as follows : replace_table_token_12_th 2011 compared with 2010 revenues television time sales decreased due to lower political advertising in a non-election year . excluding the impact of political advertising , revenues increased 7.6 % to $ 294 million . the increase is primarily due to stronger local advertising , particularly in the auto and service categories . retransmission revenues increased year over year due to the renewal of certain agreements in 2011 at higher rates . prior to the spin-off of sni , the rights to retransmit our broadcast signals were included as consideration in negotiations between cable and satellite system operators and the company 's cable networks . sni pays us fixed fees for the use of our retransmission rights . as the retransmission contracts negotiated by sni expire , we will negotiate standalone retransmission consent agreements with the cable and satellite system operators . agreements with two of our largest cable television operators , time warner and comcast , expire in december 2015 and december 2019 , respectively . under the renewal of the long-term network affiliation agreements with abc and nbc , we no longer receive network compensation revenue . other revenues include revenue from our news production and television services arrangement with wflx . other revenues increased primarily due to our news production and television services agreement with wflx starting in 2011. f-11 cost and expenses employee compensation and benefits increased in 2011 compared with 2010 primarily due to increased costs for our defined contribution retirement plans and other employee benefits . we restored the matching contribution to our defined contribution plan in july 2010 and in the first quarter of 2011 began making supplemental retirement plan contributions to employees nearing retirement age . the supplemental contributions are associated with freezing the accrual of benefits under our defined benefit pension plan in 2009. expenses for programs and program licenses decreased in 2011 compared with 2010 primarily due to replacing oprah at the end of the third quarter with lower-priced programming . this decrease was partially offset by increased expense for network affiliation fees we pay under new network affiliation agreements with abc and nbc . other expenses in 2011 increased primarily due to increased promotional advertising spending . 2010 compared with 2009 revenues we experienced an improvement in the flow of advertising in all of our markets , and key television revenue categories have shown year-over-year growth . the rate of improvement in advertising revenues increased throughout 2010 , with local and national time sales up 11 % in the year , led by a 58 % increase in automotive advertising . automotive advertising revenues in 2009 were affected by the weakened financial condition of the large automotive manufacturers . revenues in our television division also were bolstered by strong political spending in the third and fourth quarters of 2010. network compensation revenue decreased in 2010 compared with 2009 due to the expiration of our abc network affiliation agreement in january 2010. under the renewal of the long-term network affiliation agreement with abc we no longer receive compensation revenue from abc . retransmission revenues increased year over year due to the renewal of certain agreements in 2010 at higher rates . cost and expenses changes in pension costs affect year-over-year comparisons of employee compensation and benefits . pension costs decreased by $ 4.9 million in 2010 due to freezing the accrual of service credits in plans covering a majority of our television employees effective july 1 , 2009. pension costs in 2009 also include $ 1.1 million in curtailment charges related to the benefit accrual freeze . excluding pension costs , 2010 employee compensation and benefits increased by 3 % compared with 2009. the 2009 year includes the effects of temporary pay reductions , which since have been restored , and the elimination of bonus programs , which were partially restored in 2010. programs and program licenses increased in 2010 primarily due to network affiliation fees we now pay under a new affiliation agreement with abc . other costs and expenses increased primarily due to the cost associated with transitioning to a new national representation contract , increases in promotional spending during 2010 and additional spending to support our digital platforms . these increases were partially offset by lower bad debt expense . f-12 newspapers  we operate daily and community newspapers in 13 markets in the u.s. our newspapers earn revenue primarily from the sale of advertising to local and national advertisers and from the sale of newspapers to readers . our newspapers operate in mid-size markets , focusing on news coverage within their local markets . advertising and circulation revenues provide substantially all of each newspaper 's operating revenues , and employee , distribution and newsprint costs are the primary expenses at each newspaper . the operating performance of our newspapers is most affected by local and national economic conditions , particularly within the retail , labor , housing and automotive markets , as well as newsprint prices . operating results for our newspaper business were as follows : replace_table_token_13_th 2011 compared with 2010 revenues the u.s. economic recession and secular changes in the demand for newspaper advertising affected operating revenue in 2011 and 2010 , leading to lower advertising volumes and rate weakness in most of our local markets . our employment and automotive classified advertising , which had shown signs of improvement in the first half of 2011 , softened in the third and fourth quarter . real estate classified advertising and national advertising remain particularly weak . digital revenues include

