subsequent to june 30 , 2011 , we amended the agreement with the former owners to extend the last measurement period by one year and to reduce the maximum contingent consideration payout to $ 100 million . at june 30 , 2011 , we estimate the remaining contingent consideration obligation to have a fair value of $ 75 million . the three acquisitions are reported within our pharmaceutical segment . for fiscal 2011 , they increased revenues by $ 2.9 billion and operating earnings by $ 61 million compared to fiscal 2010. see note 2 of the notes to consolidated financial statements for additional information on the kinray , yong yu and p4 healthcare acquisitions . spin-off of carefusion effective august 31 , 2009 , we separated our clinical and medical products business through the distribution to our shareholders of 81 percent of the then outstanding common stock of carefusion and retained the remaining 41.4 million shares of carefusion common stock . during fiscal 2011 and 2010 , we disposed of 30.5 million and 10.9 million shares of carefusion common stock , respectively . on july 22 , 2009 , we entered into a separation agreement with carefusion to effect the spin-off and provide a framework for our relationship with carefusion after the spin-off . in addition , on august 31 , 2009 , we entered into a transition services agreement , a tax matters agreement and an accounts receivable factoring agreement with carefusion , among other agreements . under the transition services agreement , during fiscal 2011 and 2010 , we recognized $ 65 million and $ 99 million , respectively , in transition service fees , which approximately offsets the costs associated with providing the transition services . substantially all of the transition service arrangements expired in fiscal 2011 and early fiscal 2012. we expect that transition service fees in fiscal 2012 will be substantially less than in fiscal 2011 and that the loss of fees in fiscal 2012 will be partially offset by cost reductions . for periods subsequent to fiscal 2012 , we have plans in place to largely offset the loss of fees with cost reductions . under the accounts receivable factoring agreement , during fiscal 2011 and 2010 , we purchased $ 460 million and $ 606 million , respectively , of carefusion trade receivables . the accounts receivable factoring arrangement expired on april 1 , 2011. under the tax matters agreement , carefusion is obligated to indemnify us for certain tax exposures and transaction taxes prior to the spin-off . the indemnification receivable was $ 264 million and $ 245 million at june 30 , 2011 and 2010 , respectively , and is included in our consolidated financial statements . we expect the transition of our relationship with carefusion to a traditional distribution model during the fourth quarter of fiscal 2011 to have a $ 50 to $ 60 million per quarter positive impact on medical segment revenue for the first three quarters of fiscal 2012. however , we expect this change to have minimal impact on medical segment profit . 21 results of operations revenue replace_table_token_8_th fiscal 2011 compared to fiscal 2010 pharmaceutical segment during fiscal 2011 , pharmaceutical revenue was positively impacted by acquisitions , net of divestitures ( $ 2.7 billion ) and increased sales to existing customers ( $ 1.8 billion ) . revenue was negatively impacted by losses of customers in excess of gains ( $ 584 million ) . revenue from bulk sales was $ 41.9 billion and $ 44.0 billion for fiscal 2011 and 2010 , respectively . during fiscal 2011 , revenue from bulk sales decreased 5 percent as a result of the conversion of branded pharmaceuticals to generic pharmaceuticals as well as a shift in sales to certain national chain customers to non-bulk from bulk . revenue from non-bulk sales was $ 51.8 billion and $ 45.8 billion for fiscal 2011 and 2010 , respectively . revenue from non-bulk sales increased 13 percent , during fiscal 2011 , primarily due to acquisitions and the previously mentioned shift in sales . all sales for kinray , yong yu and p4 healthcare are non-bulk . see item 1business for more information about bulk and non-bulk sales . medical segment medical revenue was positively impacted during fiscal 2011 by increased volume from existing customers ( $ 354 million ) . these revenue gains were partially offset by the impact of lost customers in excess of gains ( $ 165 million ) and decreased volume as a result of strong demand for flu-related products in the prior year ( $ 51 million ) . fiscal 2010 compared to fiscal 2009 pharmaceutical segment pharmaceutical segment revenue was positively impacted during fiscal 2010 by pharmaceutical price appreciation and increased volume from existing customers ( a combined impact of $ 3.4 billion ) , partially offset by losses of customers in excess of gains ( $ 1.3 billion ) . medical segment medical segment revenue was positively impacted during fiscal 2010 by increased volume from existing hospital , laboratory and ambulatory care customers ( $ 462 million ) , driven partially by strong demand for flu-related products . also positively impacting revenue were new products ( $ 74 million ) and foreign exchange ( $ 55 million ) . in addition , in connection with the spin-off , we recognized previously deferred intercompany revenue for sales to carefusion of $ 51 million ( prior to the spin-off , we deferred revenue for products sold to carefusion businesses until the products were sold to the end customers ) . losses of existing customers in excess of gains from new customers reduced revenue by $ 200 million . story_separator_special_tag certain long-term liabilities , such as unrecognized tax benefits and deferred taxes , have been excluded from the table above because of the inherent uncertainty of the underlying tax positions or because of the inability to reasonably estimate the timing of any cash outflows . see note 9 of notes to consolidated financial statements for further discussion of income taxes . ( 4 ) represents minimum rental payments and the related estimated future interest payments for operating leases having initial or remaining non-cancelable lease terms as described in note 10 of notes to consolidated financial statements. ( 5 ) purchase obligations are defined as an agreement to purchase goods or services that is enforceable and legally binding and specifying all significant terms , including the following : fixed or minimum quantities to be purchased ; fixed , minimum or variable price provisions ; and approximate timing of the transaction . the purchase obligation amounts disclosed above represent estimates of the minimum for which we are obligated and the time period in which cash outflows will occur . purchase orders and authorizations to purchase that involve no firm commitment from either party are excluded from the above table . in addition , contracts that can be unilaterally canceled with no termination fee or with proper notice are excluded from our total purchase obligations except for the amount of the termination fee or the minimum amount of goods that must be purchased during the requisite notice period . our acquisition of p4 healthcare during fiscal 2011 involves the potential payment of contingent consideration . the table above does not reflect any such obligation , as the timing and amount are uncertain . see note 2 of notes to consolidated financial statements for further discussion of the maximum potential amount of future contingent consideration we could be required to pay associated with this acquisition . recent financial accounting standards see note 1 of notes to consolidated financial statements for a discussion of recent financial accounting standards . critical accounting policies and sensitive accounting estimates critical accounting policies are those accounting policies that ( i ) can have a significant impact on the presentation of our financial condition and results of operations for continuing operations and ( ii ) require use of 31 complex and subjective estimates based upon past experience and management 's judgment . other companies applying reasonable judgment to the same facts and circumstances could develop different estimates . because our estimates are inherently uncertain , actual results may differ . in this section , we describe the policies applied in preparing our consolidated financial statements that management believes are the most dependent on estimates and assumptions . for additional accounting policies , see note 1 of notes to consolidated financial statements. allowance for doubtful accounts trade receivablesamounts owed to us through our operating activitiesare presented net of an allowance for doubtful accounts . we also provide financing to various customers . such financing arrangements range from 90 days to 10 years at interest rates that generally are subject to fluctuation . financings may be collateralized , guaranteed by third parties or unsecured . finance notes and accrued interest receivables are recorded net of an allowance for doubtful accounts and are included in other assets . we must use judgment when deciding whether to extend credit and when calculating the required allowance for doubtful accounts . the allowance for doubtful accounts includes portfolio and specific reserves . we determine the appropriate allowance by reviewing accounts receivable aging , industry trends , customer financial strength and credit standing , historical write-off trends and payment history . we also regularly evaluate how changes in economic conditions may affect credit risks . reserve methodologies are assessed annually based on historical losses and economic , business and market trends . in addition , reserves are reviewed quarterly and updated if appropriate . we may adjust the allowance for doubtful accounts if changes in customers ' financial condition or general economic conditions make defaults more frequent or severe . the following table gives information regarding the allowance for doubtful accounts over the past three fiscal years . replace_table_token_17_th a hypothetical 0.1 percent increase or decrease in the reserve as a percentage of trade receivables , sales-type leases and finance notes receivables at june 30 , 2011 , would result in an increase or decrease in bad debt expense of approximately $ 6 million . we believe the reserve maintained and expenses recorded in fiscal 2011 are appropriate . at this time , we are not aware of any analytical findings or customer issues that might lead to a significant future increase in the allowance for doubtful accounts as a percentage of net revenue . inventories a substantial portion of inventories ( 70 percent at june 30 , 2011 , and 73 percent at june 30 , 2010 ) is stated at the lower of cost , using the lifo ( last in , first out ) method , or market . these are primarily merchandise inventories at the core pharmaceutical distribution facilities within our pharmaceutical segment . the lifo impact on the consolidated statements of earnings in a given year depends on pharmaceutical price appreciation and the level of inventory . prices for branded pharmaceuticals tend to rise , which results in an increase in cost of products sold , whereas prices for generic pharmaceuticals tend to decline , which results in a decrease in cost of products sold . 32 the lifo method presumes that the most recent inventory purchases are the first items sold , so lifo helps us better match current costs and revenue . using lifo , if branded pharmaceutical inventory levels decline , the result generally will be a decrease in future cost of products sold : prices for branded pharmaceuticals tend to rise over time , so our older inventory is held at a lower cost . conversely , if generic pharmaceutical inventory levels decline , future cost of products

capital resources cash and equivalents our cash and equivalents balance was $ 1.9 billion at june 30 , 2011 , compared to $ 2.8 billion at june 30 , 2010. at june 30 , 2011 , our cash and cash equivalents were held in cash depository accounts with major banks around the world or invested in high quality , short-term liquid investments . the decrease was primarily driven by acquisitions , offset by net cash provided by operating activities ( which is primarily driven by net earnings and working capital ) , and the sale of our remaining investment in carefusion . changes in working capital can vary significantly depending on factors such as the timing of inventory purchases , customer payments of accounts receivable , and payments to vendors during the regular course of business . we use days sales outstanding ( dso ) , days inventory on hand ( dioh ) and days payable outstanding ( dpo ) to evaluate our working capital performance . dso is calculated as trade receivables , net divided by average daily revenue during the last month of the reporting period . dioh is calculated as inventories divided by average daily cost of products sold and chargeback billings during the last quarter of the reporting period . dpo is calculated as accounts payable divided by average daily cost of products sold and chargeback billings during the last quarter of the reporting period . chargeback billings are the difference between a product 's wholesale acquisition cost and the contract price established between the vendors and the end customer . replace_table_token_15_th 28 the increase in dso in fiscal 2011 was driven by the impact of acquisitions and the increase in dpo was due to the timing of payments to vendors during the regular course of business . the decrease in dso in fiscal 2010 was driven by focused efforts to manage customer accounts and reduce delinquency rates . the significant improvement in dioh in fiscal 2010 was largely due to enhanced efficiency in our supply chain operations to reduce inventory requirements .


 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.
     ```capital resources cash and equivalents our cash and equivalents balance was $ 1.9 billion at june 30 , 2011 , compared to $ 2.8 billion at june 30 , 2010. at june 30 , 2011 , our cash and cash equivalents were held in cash depository accounts with major banks around the world or invested in high quality , short-term liquid investments . the decrease was primarily driven by acquisitions , offset by net cash provided by operating activities ( which is primarily driven by net earnings and working capital ) , and the sale of our remaining investment in carefusion . changes in working capital can vary significantly depending on factors such as the timing of inventory purchases , customer payments of accounts receivable , and payments to vendors during the regular course of business . we use days sales outstanding ( dso ) , days inventory on hand ( dioh ) and days payable outstanding ( dpo ) to evaluate our working capital performance . dso is calculated as trade receivables , net divided by average daily revenue during the last month of the reporting period . dioh is calculated as inventories divided by average daily cost of products sold and chargeback billings during the last quarter of the reporting period . dpo is calculated as accounts payable divided by average daily cost of products sold and chargeback billings during the last quarter of the reporting period . chargeback billings are the difference between a product 's wholesale acquisition cost and the contract price established between the vendors and the end customer . replace_table_token_15_th 28 the increase in dso in fiscal 2011 was driven by the impact of acquisitions and the increase in dpo was due to the timing of payments to vendors during the regular course of business . the decrease in dso in fiscal 2010 was driven by focused efforts to manage customer accounts and reduce delinquency rates . the significant improvement in dioh in fiscal 2010 was largely due to enhanced efficiency in our supply chain operations to reduce inventory requirements .
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 Suspicious Activity Report : subsequent to june 30 , 2011 , we amended the agreement with the former owners to extend the last measurement period by one year and to reduce the maximum contingent consideration payout to $ 100 million . at june 30 , 2011 , we estimate the remaining contingent consideration obligation to have a fair value of $ 75 million . the three acquisitions are reported within our pharmaceutical segment . for fiscal 2011 , they increased revenues by $ 2.9 billion and operating earnings by $ 61 million compared to fiscal 2010. see note 2 of the notes to consolidated financial statements for additional information on the kinray , yong yu and p4 healthcare acquisitions . spin-off of carefusion effective august 31 , 2009 , we separated our clinical and medical products business through the distribution to our shareholders of 81 percent of the then outstanding common stock of carefusion and retained the remaining 41.4 million shares of carefusion common stock . during fiscal 2011 and 2010 , we disposed of 30.5 million and 10.9 million shares of carefusion common stock , respectively . on july 22 , 2009 , we entered into a separation agreement with carefusion to effect the spin-off and provide a framework for our relationship with carefusion after the spin-off . in addition , on august 31 , 2009 , we entered into a transition services agreement , a tax matters agreement and an accounts receivable factoring agreement with carefusion , among other agreements . under the transition services agreement , during fiscal 2011 and 2010 , we recognized $ 65 million and $ 99 million , respectively , in transition service fees , which approximately offsets the costs associated with providing the transition services . substantially all of the transition service arrangements expired in fiscal 2011 and early fiscal 2012. we expect that transition service fees in fiscal 2012 will be substantially less than in fiscal 2011 and that the loss of fees in fiscal 2012 will be partially offset by cost reductions . for periods subsequent to fiscal 2012 , we have plans in place to largely offset the loss of fees with cost reductions . under the accounts receivable factoring agreement , during fiscal 2011 and 2010 , we purchased $ 460 million and $ 606 million , respectively , of carefusion trade receivables . the accounts receivable factoring arrangement expired on april 1 , 2011. under the tax matters agreement , carefusion is obligated to indemnify us for certain tax exposures and transaction taxes prior to the spin-off . the indemnification receivable was $ 264 million and $ 245 million at june 30 , 2011 and 2010 , respectively , and is included in our consolidated financial statements . we expect the transition of our relationship with carefusion to a traditional distribution model during the fourth quarter of fiscal 2011 to have a $ 50 to $ 60 million per quarter positive impact on medical segment revenue for the first three quarters of fiscal 2012. however , we expect this change to have minimal impact on medical segment profit . 21 results of operations revenue replace_table_token_8_th fiscal 2011 compared to fiscal 2010 pharmaceutical segment during fiscal 2011 , pharmaceutical revenue was positively impacted by acquisitions , net of divestitures ( $ 2.7 billion ) and increased sales to existing customers ( $ 1.8 billion ) . revenue was negatively impacted by losses of customers in excess of gains ( $ 584 million ) . revenue from bulk sales was $ 41.9 billion and $ 44.0 billion for fiscal 2011 and 2010 , respectively . during fiscal 2011 , revenue from bulk sales decreased 5 percent as a result of the conversion of branded pharmaceuticals to generic pharmaceuticals as well as a shift in sales to certain national chain customers to non-bulk from bulk . revenue from non-bulk sales was $ 51.8 billion and $ 45.8 billion for fiscal 2011 and 2010 , respectively . revenue from non-bulk sales increased 13 percent , during fiscal 2011 , primarily due to acquisitions and the previously mentioned shift in sales . all sales for kinray , yong yu and p4 healthcare are non-bulk . see item 1business for more information about bulk and non-bulk sales . medical segment medical revenue was positively impacted during fiscal 2011 by increased volume from existing customers ( $ 354 million ) . these revenue gains were partially offset by the impact of lost customers in excess of gains ( $ 165 million ) and decreased volume as a result of strong demand for flu-related products in the prior year ( $ 51 million ) . fiscal 2010 compared to fiscal 2009 pharmaceutical segment pharmaceutical segment revenue was positively impacted during fiscal 2010 by pharmaceutical price appreciation and increased volume from existing customers ( a combined impact of $ 3.4 billion ) , partially offset by losses of customers in excess of gains ( $ 1.3 billion ) . medical segment medical segment revenue was positively impacted during fiscal 2010 by increased volume from existing hospital , laboratory and ambulatory care customers ( $ 462 million ) , driven partially by strong demand for flu-related products . also positively impacting revenue were new products ( $ 74 million ) and foreign exchange ( $ 55 million ) . in addition , in connection with the spin-off , we recognized previously deferred intercompany revenue for sales to carefusion of $ 51 million ( prior to the spin-off , we deferred revenue for products sold to carefusion businesses until the products were sold to the end customers ) . losses of existing customers in excess of gains from new customers reduced revenue by $ 200 million . story_separator_special_tag certain long-term liabilities , such as unrecognized tax benefits and deferred taxes , have been excluded from the table above because of the inherent uncertainty of the underlying tax positions or because of the inability to reasonably estimate the timing of any cash outflows . see note 9 of notes to consolidated financial statements for further discussion of income taxes . ( 4 ) represents minimum rental payments and the related estimated future interest payments for operating leases having initial or remaining non-cancelable lease terms as described in note 10 of notes to consolidated financial statements. ( 5 ) purchase obligations are defined as an agreement to purchase goods or services that is enforceable and legally binding and specifying all significant terms , including the following : fixed or minimum quantities to be purchased ; fixed , minimum or variable price provisions ; and approximate timing of the transaction . the purchase obligation amounts disclosed above represent estimates of the minimum for which we are obligated and the time period in which cash outflows will occur . purchase orders and authorizations to purchase that involve no firm commitment from either party are excluded from the above table . in addition , contracts that can be unilaterally canceled with no termination fee or with proper notice are excluded from our total purchase obligations except for the amount of the termination fee or the minimum amount of goods that must be purchased during the requisite notice period . our acquisition of p4 healthcare during fiscal 2011 involves the potential payment of contingent consideration . the table above does not reflect any such obligation , as the timing and amount are uncertain . see note 2 of notes to consolidated financial statements for further discussion of the maximum potential amount of future contingent consideration we could be required to pay associated with this acquisition . recent financial accounting standards see note 1 of notes to consolidated financial statements for a discussion of recent financial accounting standards . critical accounting policies and sensitive accounting estimates critical accounting policies are those accounting policies that ( i ) can have a significant impact on the presentation of our financial condition and results of operations for continuing operations and ( ii ) require use of 31 complex and subjective estimates based upon past experience and management 's judgment . other companies applying reasonable judgment to the same facts and circumstances could develop different estimates . because our estimates are inherently uncertain , actual results may differ . in this section , we describe the policies applied in preparing our consolidated financial statements that management believes are the most dependent on estimates and assumptions . for additional accounting policies , see note 1 of notes to consolidated financial statements. allowance for doubtful accounts trade receivablesamounts owed to us through our operating activitiesare presented net of an allowance for doubtful accounts . we also provide financing to various customers . such financing arrangements range from 90 days to 10 years at interest rates that generally are subject to fluctuation . financings may be collateralized , guaranteed by third parties or unsecured . finance notes and accrued interest receivables are recorded net of an allowance for doubtful accounts and are included in other assets . we must use judgment when deciding whether to extend credit and when calculating the required allowance for doubtful accounts . the allowance for doubtful accounts includes portfolio and specific reserves . we determine the appropriate allowance by reviewing accounts receivable aging , industry trends , customer financial strength and credit standing , historical write-off trends and payment history . we also regularly evaluate how changes in economic conditions may affect credit risks . reserve methodologies are assessed annually based on historical losses and economic , business and market trends . in addition , reserves are reviewed quarterly and updated if appropriate . we may adjust the allowance for doubtful accounts if changes in customers ' financial condition or general economic conditions make defaults more frequent or severe . the following table gives information regarding the allowance for doubtful accounts over the past three fiscal years . replace_table_token_17_th a hypothetical 0.1 percent increase or decrease in the reserve as a percentage of trade receivables , sales-type leases and finance notes receivables at june 30 , 2011 , would result in an increase or decrease in bad debt expense of approximately $ 6 million . we believe the reserve maintained and expenses recorded in fiscal 2011 are appropriate . at this time , we are not aware of any analytical findings or customer issues that might lead to a significant future increase in the allowance for doubtful accounts as a percentage of net revenue . inventories a substantial portion of inventories ( 70 percent at june 30 , 2011 , and 73 percent at june 30 , 2010 ) is stated at the lower of cost , using the lifo ( last in , first out ) method , or market . these are primarily merchandise inventories at the core pharmaceutical distribution facilities within our pharmaceutical segment . the lifo impact on the consolidated statements of earnings in a given year depends on pharmaceutical price appreciation and the level of inventory . prices for branded pharmaceuticals tend to rise , which results in an increase in cost of products sold , whereas prices for generic pharmaceuticals tend to decline , which results in a decrease in cost of products sold . 32 the lifo method presumes that the most recent inventory purchases are the first items sold , so lifo helps us better match current costs and revenue . using lifo , if branded pharmaceutical inventory levels decline , the result generally will be a decrease in future cost of products sold : prices for branded pharmaceuticals tend to rise over time , so our older inventory is held at a lower cost . conversely , if generic pharmaceutical inventory levels decline , future cost of products

