we expect this strategic initiative to allow us to more fully take advantage of the market opportunities in providing such services by facilitating the 35 index to financial statements expansion of our target market to include the entire rural and community hospital market , no longer limiting the market for our services to hospitals where cpsi already serves as the primary it vendor . in april 2015 , we announced the formation of evident , a wholly-owned subsidiary of cpsi . evident provides electronic health record solutions previously sold under the cpsi name as well as an expanded range of offerings targeted specifically at rural and community healthcare organizations . our objectives with the creation of evident are to further define system and support differentiation in our core target market , broaden the positioning of our ehr solution and offer a new range of solutions to address current and upcoming needs of rural and community healthcare providers . with the formation of evident came the introduction of our ehr solution under the name thrive and our unique collaborative support model under the name likemind . january 2016 marked an important milestone for cpsi , as we announced the completion of our acquisition of hhi , the first major acquisition in the company 's history . with this acquisition , cpsi now has a presence in well over 1,000 rural and community hospitals and over 3,300 post-acute care facilities , adding significantly to our already significant recurring revenue base and further expanding our ability to generate organic recurring revenue growth through additional cross-selling opportunities now available within the combined company . our business model is designed such that , as revenue growth materializes , earnings and profitability growth are naturally bolstered through increased future margin realization . once a hospital has installed our solutions , we continue to provide support and maintenance services to the customer on an ongoing basis and make available to the customer our broad portfolio of business management , consulting , and managed it services . the provision of these services typically requires fewer resources than the initial system installation , resulting in increased overall gross margins . we also look to increase margins through cost containment measures where appropriate . for example , during 2015 we have allowed natural workforce attrition to run its course within our system implementation employee base , selectively attempting to retain or replace only those positions considered by management to be critical to our continuing needs . additionally , during the third quarter of 2015 we instituted a one-time , voluntary severance program offering those employees meeting certain predetermined criteria severance packages involving continuing periodic cash payments and healthcare benefits for varying periods , depending upon the individual 's years of service with the company . lastly , we have instituted several changes related to our employee benefits offerings , including a spousal carve-out for healthcare benefits that took effect on january 1 , 2016. the acquisition of hhi in january of 2016 presents us with additional opportunities to leverage the greater operating efficiencies of the combined entity to drive further earnings and profitability growth in the future . turbulence in the u.s. and worldwide economies and financial markets impacts almost all industries . while the healthcare industry is not immune to economic cycles , we believe it is more significantly affected by u.s. regulatory and national health projects than the economic cycles of our economy . additionally , healthcare organizations with a large dependency on medicare and medicaid populations , such as rural and community hospitals , have been impacted by the challenging financial condition of the federal government and many state governments and government programs . accordingly , we recognize that prospective hospital customers often do not have the necessary capital to make investments in information technology . additionally , in response to these challenges , hospitals have become more selective regarding where they invest capital , resulting in a focus on strategic spending that generates a return on their investment . despite these challenges , we believe healthcare information technology is often viewed as more strategically beneficial to hospitals than other possible purchases because the technology offers the possibility of a quick return on investment . information technology also plays an important role in healthcare by improving safety and efficiency and reducing costs . additionally , we believe most hospitals recognize that they must invest in healthcare information technology to meet current and future regulatory , compliance and government reimbursement requirements . in recent years , there have been significant changes to provider reimbursement by the u.s. federal government , followed by commercial payers and state governments . there is increasing pressure on healthcare organizations to reduce costs and increase quality , replacing fee-for-service in part by enrolling in an advanced payment model , which could further encourage adoption of healthcare it and increasing demand for business management , consulting , and managed it services as the future success of these healthcare providers is greatly dependent upon their ability to engage patient populations and to coordinate patient care across a multitude of settings , while optimizing operating efficiency along the way . american recovery and reinvestment act of 2009 while ongoing financial challenges facing healthcare organizations have impacted and are expected to continue to impact the rural and community hospitals that comprise our target market , we believe that the incentives offered by the american recovery and reinvestment act of 2009 ( the `` arra `` ) for the adoption of qualifying ehrs have increased and will continue to support demand for healthcare information technology and will have a positive impact on our business prospects through at least 2017. as of december 31 , 2015 , incentive payments totaling $ 31.9 billion have been made to aid healthcare organizations 36 index to financial statements in modernizing their operations through the acquisition and wide-spread use of healthcare information technology . story_separator_special_tag revenues from system sales are derived from the sale of information systems ( including software , conversion and installation services , hardware and peripherals ) to new customers and from the sale of new or additional products to existing customers . we do not record revenue upon the execution of a sales contract . revenue from the sale of the software perpetual license and system installation and training is recognized on a module-by-module basis after the installation and training have been completed and the system is functioning as designed for each individual module . revenue from the sale of hardware is recognized upon shipment of the hardware to the customer . 39 index to financial statements support and maintenance . we also derive revenues from the provision of system support services , including software application support , hardware maintenance , continuing education and related services , and sales of forms and supplies . support services are provided pursuant to a support agreement under which we provide comprehensive system support and related services in exchange for a monthly fee based on the services provided . the initial term of these contracts typically ranges from three to five years . upon expiration of the initial term , these contracts renew automatically on a year-to-year basis thereafter until terminated . revenues from support services are recognized in the month when these services are performed . we provide our products to some customers utilizing the `` software as a service `` model , or `` saas , `` which includes our cloud ehr service . we provide saas services on a remote access basis by storing and maintaining servers at our headquarters which contain customers ' patient and administrative data . revenues from our saas services are recognized in the month when these services are performed . business management , consulting and managed it services . our business management services include electronic billing , insurance services , statement processing , accounts receivable management , payroll processing , and contract management . most of these business management services are sold pursuant to one-year customer agreements , with automatic one-year renewals until terminated . additional services include hosting , backup recovery , medical coding , it and business improvement consulting and other consulting and managed it services if needed . revenues from business management , consulting and managed it services are recognized when these services are performed . reference is made to note 2 to the consolidated financial statements included herein for additional discussion of our revenue recognition policies . costs of sales system sales . the principal costs associated with the design , development , sale and installation of our systems are employee salaries , benefits , travel expenses , third-party software costs and certain other overhead expenses . these costs are expensed as incurred . for the sale of equipment , we incur costs to acquire these products from the respective distributors or manufacturers . the costs related to the acquisition of equipment are capitalized into inventory and expensed upon the sale of the equipment utilizing the average cost method . support and maintenance . the principal costs associated with our system support and maintenance services are employee salaries , benefits , procurement costs related to forms and supplies , and certain other overhead expenses . these costs are expensed as incurred . business management , consulting and managed it services . the principal cost related to our statement processing services is third party processing costs . the principal costs related to our other business management , consulting and managed it services are employee-related expenses , such as salaries and benefits , and telecommunication fees . 40 index to financial statements results of operations the following table sets forth certain items included in our results of operations for each of the three years in the period ended december 31 , 2015 , expressed as a percentage of our total revenues for these periods ( dollar amounts in thousands ) : replace_table_token_3_th 2015 compared to 2014 revenues . total revenues decreased 11.0 % , or $ 22.6 million . this was largely attributed to a $ 32.1 million decrease in system sales revenues due to the aforementioned narrowing markets for new system installations and add-on sales to existing customers for stage two-related incremental applications , further exacerbated by the aforementioned delayed purchasing decisions caused by the original ( pre-october 2015 ) requirement for a full-year reporting period for 2015 meaningful use attestation . the decrease in system sales revenues was partially offset by a combined $ 9.5 million increase in support and maintenance revenues and business management , consulting and managed it services revenues due to a larger customer base and increased applications within that customer base requiring support and maintenance services , as well as increased demand for and market acceptance of our business management , consulting and managed it services , coupled with selective expansion of our service offerings within these service categories . system sales revenues decreased by 42.8 % , or $ 32.1 million . the accelerated adoption of ehrs resulting from the arra 's ehr incentive program has resulted in a narrowing market for new system installations and has accelerated the purchase of incremental applications by our existing customer base to satisfy the current meaningful use rules , thereby narrowing the market for add-on sales to existing customers for stage two-related incremental applications . consequently , we experienced a significant decrease in new system installations during 2015 , as we completed financial and patient accounting system installations at 16 new hospital clients during 2015 ( eight of which were under cloud ehr or other saas arrangements , under which the related costs are all captured in the period of installation with the resulting revenue recognized ratably over the contractual term as the services are provided ) compared to 24 during 2014 ( two of which were under cloud ehr or other saas arrangements ) . this decrease in the number

liquidity and capital resources sources of liquidity as of december 31 , 2015 , our principal sources of liquidity consisted of cash and cash equivalents and investments of $ 35.8 million compared to $ 34.5 million as of december 31 , 2014. as noted previously , in january 2016 we completed our acquisition of hhi . in conjunction with the acquisition , we entered into a syndicated credit agreement ( the `` credit agreement , '' described further below ) , with regions bank ( `` regions '' ) serving as administrative agent , which provided for a $ 125 million term loan facility ( the `` term loan facility '' ) and a $ 50 million revolving credit facility ( the `` revolving credit facility '' ) . the cash portion of the purchase price was funded by the $ 125 million term loan facility and $ 25 million borrowed under the revolving credit facility , as well as available cash on hand ( net of cash of the acquired entities ) of $ 16.9 million ( inclusive of financing costs and seller 's transaction expenses ) . as a result , as of the date of this filing , our principal sources of liquidity consist of cash and cash equivalents , investments , and our remaining borrowing capacity under the revolving credit facility of $ 25 million . we believe that our cash and cash equivalents and investments of $ 35.8 million as of december 31 , 2015 , the future operating cash flows of the newly combined entity , and our remaining borrowing capacity under the revolving credit facility , taken together , provide adequate resources to fund ongoing cash requirements for the next twelve months .


 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 sources of liquidity as of december 31 , 2015 , our principal sources of liquidity consisted of cash and cash equivalents and investments of $ 35.8 million compared to $ 34.5 million as of december 31 , 2014. as noted previously , in january 2016 we completed our acquisition of hhi . in conjunction with the acquisition , we entered into a syndicated credit agreement ( the `` credit agreement , '' described further below ) , with regions bank ( `` regions '' ) serving as administrative agent , which provided for a $ 125 million term loan facility ( the `` term loan facility '' ) and a $ 50 million revolving credit facility ( the `` revolving credit facility '' ) . the cash portion of the purchase price was funded by the $ 125 million term loan facility and $ 25 million borrowed under the revolving credit facility , as well as available cash on hand ( net of cash of the acquired entities ) of $ 16.9 million ( inclusive of financing costs and seller 's transaction expenses ) . as a result , as of the date of this filing , our principal sources of liquidity consist of cash and cash equivalents , investments , and our remaining borrowing capacity under the revolving credit facility of $ 25 million . we believe that our cash and cash equivalents and investments of $ 35.8 million as of december 31 , 2015 , the future operating cash flows of the newly combined entity , and our remaining borrowing capacity under the revolving credit facility , taken together , provide adequate resources to fund ongoing cash requirements for the next twelve months .
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 Suspicious Activity Report : we expect this strategic initiative to allow us to more fully take advantage of the market opportunities in providing such services by facilitating the 35 index to financial statements expansion of our target market to include the entire rural and community hospital market , no longer limiting the market for our services to hospitals where cpsi already serves as the primary it vendor . in april 2015 , we announced the formation of evident , a wholly-owned subsidiary of cpsi . evident provides electronic health record solutions previously sold under the cpsi name as well as an expanded range of offerings targeted specifically at rural and community healthcare organizations . our objectives with the creation of evident are to further define system and support differentiation in our core target market , broaden the positioning of our ehr solution and offer a new range of solutions to address current and upcoming needs of rural and community healthcare providers . with the formation of evident came the introduction of our ehr solution under the name thrive and our unique collaborative support model under the name likemind . january 2016 marked an important milestone for cpsi , as we announced the completion of our acquisition of hhi , the first major acquisition in the company 's history . with this acquisition , cpsi now has a presence in well over 1,000 rural and community hospitals and over 3,300 post-acute care facilities , adding significantly to our already significant recurring revenue base and further expanding our ability to generate organic recurring revenue growth through additional cross-selling opportunities now available within the combined company . our business model is designed such that , as revenue growth materializes , earnings and profitability growth are naturally bolstered through increased future margin realization . once a hospital has installed our solutions , we continue to provide support and maintenance services to the customer on an ongoing basis and make available to the customer our broad portfolio of business management , consulting , and managed it services . the provision of these services typically requires fewer resources than the initial system installation , resulting in increased overall gross margins . we also look to increase margins through cost containment measures where appropriate . for example , during 2015 we have allowed natural workforce attrition to run its course within our system implementation employee base , selectively attempting to retain or replace only those positions considered by management to be critical to our continuing needs . additionally , during the third quarter of 2015 we instituted a one-time , voluntary severance program offering those employees meeting certain predetermined criteria severance packages involving continuing periodic cash payments and healthcare benefits for varying periods , depending upon the individual 's years of service with the company . lastly , we have instituted several changes related to our employee benefits offerings , including a spousal carve-out for healthcare benefits that took effect on january 1 , 2016. the acquisition of hhi in january of 2016 presents us with additional opportunities to leverage the greater operating efficiencies of the combined entity to drive further earnings and profitability growth in the future . turbulence in the u.s. and worldwide economies and financial markets impacts almost all industries . while the healthcare industry is not immune to economic cycles , we believe it is more significantly affected by u.s. regulatory and national health projects than the economic cycles of our economy . additionally , healthcare organizations with a large dependency on medicare and medicaid populations , such as rural and community hospitals , have been impacted by the challenging financial condition of the federal government and many state governments and government programs . accordingly , we recognize that prospective hospital customers often do not have the necessary capital to make investments in information technology . additionally , in response to these challenges , hospitals have become more selective regarding where they invest capital , resulting in a focus on strategic spending that generates a return on their investment . despite these challenges , we believe healthcare information technology is often viewed as more strategically beneficial to hospitals than other possible purchases because the technology offers the possibility of a quick return on investment . information technology also plays an important role in healthcare by improving safety and efficiency and reducing costs . additionally , we believe most hospitals recognize that they must invest in healthcare information technology to meet current and future regulatory , compliance and government reimbursement requirements . in recent years , there have been significant changes to provider reimbursement by the u.s. federal government , followed by commercial payers and state governments . there is increasing pressure on healthcare organizations to reduce costs and increase quality , replacing fee-for-service in part by enrolling in an advanced payment model , which could further encourage adoption of healthcare it and increasing demand for business management , consulting , and managed it services as the future success of these healthcare providers is greatly dependent upon their ability to engage patient populations and to coordinate patient care across a multitude of settings , while optimizing operating efficiency along the way . american recovery and reinvestment act of 2009 while ongoing financial challenges facing healthcare organizations have impacted and are expected to continue to impact the rural and community hospitals that comprise our target market , we believe that the incentives offered by the american recovery and reinvestment act of 2009 ( the `` arra `` ) for the adoption of qualifying ehrs have increased and will continue to support demand for healthcare information technology and will have a positive impact on our business prospects through at least 2017. as of december 31 , 2015 , incentive payments totaling $ 31.9 billion have been made to aid healthcare organizations 36 index to financial statements in modernizing their operations through the acquisition and wide-spread use of healthcare information technology . story_separator_special_tag revenues from system sales are derived from the sale of information systems ( including software , conversion and installation services , hardware and peripherals ) to new customers and from the sale of new or additional products to existing customers . we do not record revenue upon the execution of a sales contract . revenue from the sale of the software perpetual license and system installation and training is recognized on a module-by-module basis after the installation and training have been completed and the system is functioning as designed for each individual module . revenue from the sale of hardware is recognized upon shipment of the hardware to the customer . 39 index to financial statements support and maintenance . we also derive revenues from the provision of system support services , including software application support , hardware maintenance , continuing education and related services , and sales of forms and supplies . support services are provided pursuant to a support agreement under which we provide comprehensive system support and related services in exchange for a monthly fee based on the services provided . the initial term of these contracts typically ranges from three to five years . upon expiration of the initial term , these contracts renew automatically on a year-to-year basis thereafter until terminated . revenues from support services are recognized in the month when these services are performed . we provide our products to some customers utilizing the `` software as a service `` model , or `` saas , `` which includes our cloud ehr service . we provide saas services on a remote access basis by storing and maintaining servers at our headquarters which contain customers ' patient and administrative data . revenues from our saas services are recognized in the month when these services are performed . business management , consulting and managed it services . our business management services include electronic billing , insurance services , statement processing , accounts receivable management , payroll processing , and contract management . most of these business management services are sold pursuant to one-year customer agreements , with automatic one-year renewals until terminated . additional services include hosting , backup recovery , medical coding , it and business improvement consulting and other consulting and managed it services if needed . revenues from business management , consulting and managed it services are recognized when these services are performed . reference is made to note 2 to the consolidated financial statements included herein for additional discussion of our revenue recognition policies . costs of sales system sales . the principal costs associated with the design , development , sale and installation of our systems are employee salaries , benefits , travel expenses , third-party software costs and certain other overhead expenses . these costs are expensed as incurred . for the sale of equipment , we incur costs to acquire these products from the respective distributors or manufacturers . the costs related to the acquisition of equipment are capitalized into inventory and expensed upon the sale of the equipment utilizing the average cost method . support and maintenance . the principal costs associated with our system support and maintenance services are employee salaries , benefits , procurement costs related to forms and supplies , and certain other overhead expenses . these costs are expensed as incurred . business management , consulting and managed it services . the principal cost related to our statement processing services is third party processing costs . the principal costs related to our other business management , consulting and managed it services are employee-related expenses , such as salaries and benefits , and telecommunication fees . 40 index to financial statements results of operations the following table sets forth certain items included in our results of operations for each of the three years in the period ended december 31 , 2015 , expressed as a percentage of our total revenues for these periods ( dollar amounts in thousands ) : replace_table_token_3_th 2015 compared to 2014 revenues . total revenues decreased 11.0 % , or $ 22.6 million . this was largely attributed to a $ 32.1 million decrease in system sales revenues due to the aforementioned narrowing markets for new system installations and add-on sales to existing customers for stage two-related incremental applications , further exacerbated by the aforementioned delayed purchasing decisions caused by the original ( pre-october 2015 ) requirement for a full-year reporting period for 2015 meaningful use attestation . the decrease in system sales revenues was partially offset by a combined $ 9.5 million increase in support and maintenance revenues and business management , consulting and managed it services revenues due to a larger customer base and increased applications within that customer base requiring support and maintenance services , as well as increased demand for and market acceptance of our business management , consulting and managed it services , coupled with selective expansion of our service offerings within these service categories . system sales revenues decreased by 42.8 % , or $ 32.1 million . the accelerated adoption of ehrs resulting from the arra 's ehr incentive program has resulted in a narrowing market for new system installations and has accelerated the purchase of incremental applications by our existing customer base to satisfy the current meaningful use rules , thereby narrowing the market for add-on sales to existing customers for stage two-related incremental applications . consequently , we experienced a significant decrease in new system installations during 2015 , as we completed financial and patient accounting system installations at 16 new hospital clients during 2015 ( eight of which were under cloud ehr or other saas arrangements , under which the related costs are all captured in the period of installation with the resulting revenue recognized ratably over the contractual term as the services are provided ) compared to 24 during 2014 ( two of which were under cloud ehr or other saas arrangements ) . this decrease in the number

