beyond through a combination of stock repurchases and cash dividends . our board of directors intends to continue to review the capital return plan , considering our financial performance , economic outlook , regulatory changes and any other relevant factors . there can be no guarantee that we will achieve our announced capital return plan in the amounts or on the expected time frame that we have indicated , or at all . _ 1 non-gaap operating margin is not a measurement of financial performance prepared in accordance with gaap . see “ non-gaap financial measures ” for more information and a reconciliation to the most directly comparable gaap financial measures . 35 the following table sets forth a summary of our financial results for the years ended december 31 , 2016 and 2015 : replace_table_token_7_th the key drivers of our revenue growth in 2016 as compared to 2015 were as follows : solid performance in our manufacturing/retail/logistics and other business segments with both business segments reporting revenue growth of 13.5 % ; revenues in our financial services business segment grew 7.3 % as demand from our banking customers was negatively affected by the current macroeconomic conditions ; revenues in our healthcare business segment grew 5.5 % as demand was affected by uncertainty in the regulatory environment as well as potential consolidation within the healthcare industry ; sustained strength in the north american market where revenues grew 8.1 % ; continued penetration of the european and rest of world ( primarily the asia pacific ) markets . revenues from our customers outside the united states were negatively affected by the recent strength of the u.s. dollar against the british pound : ◦ in europe , we experienced revenue growth of 6.8 % , after a negative currency impact of 6.5 % . our revenues from customers in the united kingdom declined 1.0 % , af ter a negative currency impact of 10.0 % , and was negatively affected by the weakening of the british pound due to the result of the june 2016 united kingdom referendum to exit the european union , or brexit refe rendum . revenues from our rest of europe customers increased 18.2 % after a negative currency impact of 1.4 % ; ◦ revenues from our rest of world customers increased 22.7 % , after a negative currency impact of 2.5 % ; increased customer spending on discretionary projects ; expansion of our service offerings , including consulting and digital services , next-generation it solutions and platform-based solutions ; continued expansion of the market for global delivery of technology and business process services ; and increased penetration at existing customers , including strategic customers . our customers seek to meet a dual mandate of achieving more efficient and effective operations , while investing in digital technologies that are reshaping their business models . increasingly , the relative emphasis among our customers is shifting towards investment and innovation , as reflected in accelerated demand for our digital services . we also saw an increase in demand for larger , more complex projects that are transformational for our customers , including managed services contracts . such contracts may have longer sales cycles and ramp-up periods and could lead to greater variability in our period to period operating results . we increased the number of strategic customers by 29 during the year , bringing the total number of our strategic customers to 329 . we define a strategic customer as one offering the potential to generate at least $ 5 million to $ 50 million or more in annual revenues at maturity . _ 2 non-gaap income from operations and non-gaap diluted earnings per share are not measurements of financial performance prepared in accordance with gaap . see “ non-gaap financial measures ” for more information and a reconciliation to the most directly comparable gaap financial measures . 36 in 2016 , our operating margin decreased to 17.0 % from 17.3 % in 2015 , while our non-gaap operating margin decreased to 19.5 % 3 from 19.7 % 3 in 2015 . the decreases in both our gaap and non-gaap operating margins were due to increases in compensation and benefit costs ( excluding incentive-based compensation ) and increases in certain professional service costs , partially offset by the impact of lower incentive-based compensation in 2016 , the depreciation of the indian rupee against the u.s. dollar , and realized gains on settlement of cash flow hedges in 2016 as compared to losses in 2015. in may 2016 , india enacted the finance bill 2016 that , among other things , expanded the applicability of india 's buyback distribution tax to certain share buyback transactions occurring after june 1 , 2016. in mid-may , prior to the june 1 effective date of the enactment , our principal operating subsidiary in india repurchased shares from its shareholders , which are non-indian cognizant entities , valued at $ 2.8 billion . this transaction , or the india cash remittance , was undertaken pursuant to a plan approved by the high court of madras and simplified the shareholding structure of our principal operating subsidiary in india . pursuant to the transaction , our principal indian operating subsidiary repurchased approximately $ 1.2 billion of the total $ 2.8 billion of shares from its u.s. shareholders , resulting in incremental tax expense , while the remaining $ 1.6 billion was repurchased from its shareholder outside the united states . net of taxes , the transaction resulted in a remittance of cash to the united states in the amount of $ 1.0 billion . as a result of this transaction , we incurred an incremental 2016 income tax expense of $ 238 million . story_separator_special_tag revenue growth in this segment was strong among our technology customers , where revenues increased by $ 90 million , and our telecommunications customers , where revenues increased by $ 71 million . revenues from customers added during 2016 were $ 35 million and represented 18.5 % of the year over year revenues increase in this segment . revenues from our other segment grew 17.4 % or $ 207 million in 2015 , as compared to 2014 . in 2015 , growth within other was due primarily to increased demand for digital services and was strong among our information , media and entertainment and technology customers , where revenues increased by $ 85 million , and our technology customers , where revenues increased by $ 89 million . in 2015 , revenues from customers added during that year was $ 23 million and represented 11.3 % of the year over year revenues increase in this segment . revenues - geographic locations . revenues by geographic market , as determined by customer location , were as follows : replace_table_token_11_th north america continues to be our largest market representing 78.2 % of total 2016 revenues and accounting for $ 787 million of the $ 1,071 million revenue increase in 2016 . revenue growth among our north america customers for 2015 included $ 644 million year over year growth in trizetto revenues . in 2016 , revenue growth in europe and rest of world markets was driven by an increase in demand for an expanded range of services , such as business process services and customer adoption and integration of digital technologies that are reshaping our customers ' business and operating models . in 2016 , revenues from our customers in europe grew 6.8 % , after a negative currency impact of 6.5 % . specifically , within the united kingdom , we experienced a decline in revenues of 1.0 % , after a negative currency impact of 10.0 % while revenues from our rest of europe customers increased 18.2 % after a negative currency impact of 1.4 % . revenue growth from our united kingdom and rest of europe customers has been and may continue to be negatively affected by the current macroeconomic conditions , including the weakening of the british pound and uncertainty in the markets due to the result of the brexit referendum . in 2015 , revenues from our customers in europe grew 6.6 % , after a negative currency impact of 10.2 % , driven by the increasing acceptance of our global delivery model , partially offset by the strength of the u.s. dollar against the british pound , the euro , and other currencies . in 2016 , revenues from our rest of world customers grew 22.7 % , after a negative currency impact of 2.5 % . in 2015 , revenues from our rest of world customers grew 29.9 % . in 2016 and 2015 , rest of world revenue growth was primarily driven by the india , singapore , australia , japan and hong kong markets . we believe that europe , the middle east , the asia pacific region and latin america will continue to be areas of significant investment for us as we see these regions as long term growth opportunities . 41 cost of revenues ( exclusive of depreciation and amortization expense ) . our cost of revenues consists primarily of salaries , incentive-based compensation , stock-based compensation expense , payroll taxes , employee benefits , immigration and project-related travel for technical personnel and subcontracting related to revenues . our cost of revenues increased by 9.0 % or $ 668 million during 2016 as compared to an increase of 21.2 % or $ 1,299 million during 2015 . in 2016 , the increase was due primarily to an increase in compensation and benefits costs ( partially offset by the impact of lower incentive-based compensation costs ) and increases in certain professional service costs , partially offset by the favorable impact of the depreciation of the indian rupee against the u.s. dollar and realized gains on settlement of cash flow hedges in 2016 as compared to losses in 2015. in 2015 , the increase was due primarily to an increase in compensation and benefits costs ( inclusive of the impact of higher incentive-based compensation costs ) , partially offset by the impact of the depreciation of the indian rupee versus the u.s. dollar , and lower realized losses on our cash flow hedges in 2015 compared to 2014. in 2016 , compensation and benefit costs increased by $ 508 million as a result of the increase in the number of our service delivery personnel partially offset by lower incentive-based compensation costs in 2016 as compared to 2015 . in 2015 , the increase in compensation and benefit costs was $ 1,112 million as a result of the increase in the number of our service delivery personnel , including new trizetto employees , and higher incentive-based compensation costs in 2015 as compared to 2014. selling , general and administrative expenses . selling , general and administrative expenses consist primarily of salaries , incentive-based compensation , stock-based compensation expense , payroll taxes , employee benefits , immigration , travel , marketing , communications , management , finance , administrative and occupancy costs . selling , general and administrative expenses , including depreciation and amortization , increased by 9.0 % or $ 256 million during 2016 as compared to an increase of 26.7 % or $ 597 million during 2015 . selling , general and administrative expenses , including depreciation and amortization , increased slightly as a percentage of revenues to 22.9 % in 2016 as compared to 22.8 % in 2015 and 21.8 % in 2014 . in 2016 , the increase as a percentage of revenues was due primarily to an increase in compensation and benefit costs ( excluding incentive-based compensation ) , certain professional service costs and increases in depreciation and amortization due

liquidity and capital resources our cash generated from operations has historically been our primary source of liquidity to fund operations and investments to grow our business . in addition , as of december 31 , 2016 , we had cash , cash equivalents and short-term investments of $ 5,169 million and additional available capacity under our revolving credit facility of approximately $ 750 million . the following table provides a summary of our cash flows for the three years ended december 31 : replace_table_token_15_th operating activities . the decrease in operating cash flow for 2016 compared to 2015 was primarily attributable to the decrease in net income , which includes the impact of incremental taxes paid in connection with the india cash remittance , and higher incentive based compensation payments in 2016 as compared to 2015. the increase in operating cash flow for 2015 was primarily attributed to the increase in net income , further impacted by the increase in non-cash expenses and higher incentive-based compensation accruals that were paid in the first quarter of 2016. trade accounts receivable increased to $ 2,556 million at december 31 , 2016 as compared to $ 2,253 million at december 31 , 2015 and $ 1,969 million at december 31 , 2014 . unbilled accounts receivable were $ 349 million at december 31 , 2016 , $ 369 million at december 31 , 2015 and $ 325 million at december 31 , 2014 . the increase in trade accounts receivable during 2016 was primarily due to increased revenues . we monitor turnover , aging and the collection of accounts receivable by customer .


 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 cash generated from operations has historically been our primary source of liquidity to fund operations and investments to grow our business . in addition , as of december 31 , 2016 , we had cash , cash equivalents and short-term investments of $ 5,169 million and additional available capacity under our revolving credit facility of approximately $ 750 million . the following table provides a summary of our cash flows for the three years ended december 31 : replace_table_token_15_th operating activities . the decrease in operating cash flow for 2016 compared to 2015 was primarily attributable to the decrease in net income , which includes the impact of incremental taxes paid in connection with the india cash remittance , and higher incentive based compensation payments in 2016 as compared to 2015. the increase in operating cash flow for 2015 was primarily attributed to the increase in net income , further impacted by the increase in non-cash expenses and higher incentive-based compensation accruals that were paid in the first quarter of 2016. trade accounts receivable increased to $ 2,556 million at december 31 , 2016 as compared to $ 2,253 million at december 31 , 2015 and $ 1,969 million at december 31 , 2014 . unbilled accounts receivable were $ 349 million at december 31 , 2016 , $ 369 million at december 31 , 2015 and $ 325 million at december 31 , 2014 . the increase in trade accounts receivable during 2016 was primarily due to increased revenues . we monitor turnover , aging and the collection of accounts receivable by customer .
```    
 Suspicious Activity Report : beyond through a combination of stock repurchases and cash dividends . our board of directors intends to continue to review the capital return plan , considering our financial performance , economic outlook , regulatory changes and any other relevant factors . there can be no guarantee that we will achieve our announced capital return plan in the amounts or on the expected time frame that we have indicated , or at all . _ 1 non-gaap operating margin is not a measurement of financial performance prepared in accordance with gaap . see “ non-gaap financial measures ” for more information and a reconciliation to the most directly comparable gaap financial measures . 35 the following table sets forth a summary of our financial results for the years ended december 31 , 2016 and 2015 : replace_table_token_7_th the key drivers of our revenue growth in 2016 as compared to 2015 were as follows : solid performance in our manufacturing/retail/logistics and other business segments with both business segments reporting revenue growth of 13.5 % ; revenues in our financial services business segment grew 7.3 % as demand from our banking customers was negatively affected by the current macroeconomic conditions ; revenues in our healthcare business segment grew 5.5 % as demand was affected by uncertainty in the regulatory environment as well as potential consolidation within the healthcare industry ; sustained strength in the north american market where revenues grew 8.1 % ; continued penetration of the european and rest of world ( primarily the asia pacific ) markets . revenues from our customers outside the united states were negatively affected by the recent strength of the u.s. dollar against the british pound : ◦ in europe , we experienced revenue growth of 6.8 % , after a negative currency impact of 6.5 % . our revenues from customers in the united kingdom declined 1.0 % , af ter a negative currency impact of 10.0 % , and was negatively affected by the weakening of the british pound due to the result of the june 2016 united kingdom referendum to exit the european union , or brexit refe rendum . revenues from our rest of europe customers increased 18.2 % after a negative currency impact of 1.4 % ; ◦ revenues from our rest of world customers increased 22.7 % , after a negative currency impact of 2.5 % ; increased customer spending on discretionary projects ; expansion of our service offerings , including consulting and digital services , next-generation it solutions and platform-based solutions ; continued expansion of the market for global delivery of technology and business process services ; and increased penetration at existing customers , including strategic customers . our customers seek to meet a dual mandate of achieving more efficient and effective operations , while investing in digital technologies that are reshaping their business models . increasingly , the relative emphasis among our customers is shifting towards investment and innovation , as reflected in accelerated demand for our digital services . we also saw an increase in demand for larger , more complex projects that are transformational for our customers , including managed services contracts . such contracts may have longer sales cycles and ramp-up periods and could lead to greater variability in our period to period operating results . we increased the number of strategic customers by 29 during the year , bringing the total number of our strategic customers to 329 . we define a strategic customer as one offering the potential to generate at least $ 5 million to $ 50 million or more in annual revenues at maturity . _ 2 non-gaap income from operations and non-gaap diluted earnings per share are not measurements of financial performance prepared in accordance with gaap . see “ non-gaap financial measures ” for more information and a reconciliation to the most directly comparable gaap financial measures . 36 in 2016 , our operating margin decreased to 17.0 % from 17.3 % in 2015 , while our non-gaap operating margin decreased to 19.5 % 3 from 19.7 % 3 in 2015 . the decreases in both our gaap and non-gaap operating margins were due to increases in compensation and benefit costs ( excluding incentive-based compensation ) and increases in certain professional service costs , partially offset by the impact of lower incentive-based compensation in 2016 , the depreciation of the indian rupee against the u.s. dollar , and realized gains on settlement of cash flow hedges in 2016 as compared to losses in 2015. in may 2016 , india enacted the finance bill 2016 that , among other things , expanded the applicability of india 's buyback distribution tax to certain share buyback transactions occurring after june 1 , 2016. in mid-may , prior to the june 1 effective date of the enactment , our principal operating subsidiary in india repurchased shares from its shareholders , which are non-indian cognizant entities , valued at $ 2.8 billion . this transaction , or the india cash remittance , was undertaken pursuant to a plan approved by the high court of madras and simplified the shareholding structure of our principal operating subsidiary in india . pursuant to the transaction , our principal indian operating subsidiary repurchased approximately $ 1.2 billion of the total $ 2.8 billion of shares from its u.s. shareholders , resulting in incremental tax expense , while the remaining $ 1.6 billion was repurchased from its shareholder outside the united states . net of taxes , the transaction resulted in a remittance of cash to the united states in the amount of $ 1.0 billion . as a result of this transaction , we incurred an incremental 2016 income tax expense of $ 238 million . story_separator_special_tag revenue growth in this segment was strong among our technology customers , where revenues increased by $ 90 million , and our telecommunications customers , where revenues increased by $ 71 million . revenues from customers added during 2016 were $ 35 million and represented 18.5 % of the year over year revenues increase in this segment . revenues from our other segment grew 17.4 % or $ 207 million in 2015 , as compared to 2014 . in 2015 , growth within other was due primarily to increased demand for digital services and was strong among our information , media and entertainment and technology customers , where revenues increased by $ 85 million , and our technology customers , where revenues increased by $ 89 million . in 2015 , revenues from customers added during that year was $ 23 million and represented 11.3 % of the year over year revenues increase in this segment . revenues - geographic locations . revenues by geographic market , as determined by customer location , were as follows : replace_table_token_11_th north america continues to be our largest market representing 78.2 % of total 2016 revenues and accounting for $ 787 million of the $ 1,071 million revenue increase in 2016 . revenue growth among our north america customers for 2015 included $ 644 million year over year growth in trizetto revenues . in 2016 , revenue growth in europe and rest of world markets was driven by an increase in demand for an expanded range of services , such as business process services and customer adoption and integration of digital technologies that are reshaping our customers ' business and operating models . in 2016 , revenues from our customers in europe grew 6.8 % , after a negative currency impact of 6.5 % . specifically , within the united kingdom , we experienced a decline in revenues of 1.0 % , after a negative currency impact of 10.0 % while revenues from our rest of europe customers increased 18.2 % after a negative currency impact of 1.4 % . revenue growth from our united kingdom and rest of europe customers has been and may continue to be negatively affected by the current macroeconomic conditions , including the weakening of the british pound and uncertainty in the markets due to the result of the brexit referendum . in 2015 , revenues from our customers in europe grew 6.6 % , after a negative currency impact of 10.2 % , driven by the increasing acceptance of our global delivery model , partially offset by the strength of the u.s. dollar against the british pound , the euro , and other currencies . in 2016 , revenues from our rest of world customers grew 22.7 % , after a negative currency impact of 2.5 % . in 2015 , revenues from our rest of world customers grew 29.9 % . in 2016 and 2015 , rest of world revenue growth was primarily driven by the india , singapore , australia , japan and hong kong markets . we believe that europe , the middle east , the asia pacific region and latin america will continue to be areas of significant investment for us as we see these regions as long term growth opportunities . 41 cost of revenues ( exclusive of depreciation and amortization expense ) . our cost of revenues consists primarily of salaries , incentive-based compensation , stock-based compensation expense , payroll taxes , employee benefits , immigration and project-related travel for technical personnel and subcontracting related to revenues . our cost of revenues increased by 9.0 % or $ 668 million during 2016 as compared to an increase of 21.2 % or $ 1,299 million during 2015 . in 2016 , the increase was due primarily to an increase in compensation and benefits costs ( partially offset by the impact of lower incentive-based compensation costs ) and increases in certain professional service costs , partially offset by the favorable impact of the depreciation of the indian rupee against the u.s. dollar and realized gains on settlement of cash flow hedges in 2016 as compared to losses in 2015. in 2015 , the increase was due primarily to an increase in compensation and benefits costs ( inclusive of the impact of higher incentive-based compensation costs ) , partially offset by the impact of the depreciation of the indian rupee versus the u.s. dollar , and lower realized losses on our cash flow hedges in 2015 compared to 2014. in 2016 , compensation and benefit costs increased by $ 508 million as a result of the increase in the number of our service delivery personnel partially offset by lower incentive-based compensation costs in 2016 as compared to 2015 . in 2015 , the increase in compensation and benefit costs was $ 1,112 million as a result of the increase in the number of our service delivery personnel , including new trizetto employees , and higher incentive-based compensation costs in 2015 as compared to 2014. selling , general and administrative expenses . selling , general and administrative expenses consist primarily of salaries , incentive-based compensation , stock-based compensation expense , payroll taxes , employee benefits , immigration , travel , marketing , communications , management , finance , administrative and occupancy costs . selling , general and administrative expenses , including depreciation and amortization , increased by 9.0 % or $ 256 million during 2016 as compared to an increase of 26.7 % or $ 597 million during 2015 . selling , general and administrative expenses , including depreciation and amortization , increased slightly as a percentage of revenues to 22.9 % in 2016 as compared to 22.8 % in 2015 and 21.8 % in 2014 . in 2016 , the increase as a percentage of revenues was due primarily to an increase in compensation and benefit costs ( excluding incentive-based compensation ) , certain professional service costs and increases in depreciation and amortization due

