diluted eps for 2013 was $ 1.56 compared to $ 1.51 for 2012 , with the increase primarily related to an unusually low effective income tax rate ( “ etr ” ) for 2013 of 17 % . the 2013 etr benefited primarily from the recognition of incremental r & d income tax credits claimed for development activities from previous years and by the reduction of certain tax allowances related to foreign operations . the lower tax rate provided a benefit of approximately $ 13 million , or $ 0.42 per diluted share , to 2013. additionally , diluted eps for 2013 , when compared to diluted eps for 2012 , was negatively impacted by restructuring charges of $ 12.4 million , or $ 0.31 per diluted share , for 2013 compared to $ 2.5 million , or $ 0.05 per diluted share , for 2012. balance sheet and cash flows . as of december 31 , 2013 , we had cash , cash equivalents , and short-term investments of $ 210.8 million , as compared to $ 169.3 million as of december 31 , 2012 , with the increase mainly due to our strong cash flow generation . cash flows from operating activities for 2013 were $ 126.6 million , compared to $ 127.4 million for 2012 , as discussed in further detail in the liquidity section . significant client relationships comcast . comcast continues to be our largest client . for 2013 and 2012 , revenues from comcast were $ 144 million and $ 150 million , respectively , representing approximately 19 % and 20 % of our total revenues . on march 26 , 2013 , we entered into a new agreement with comcast to extend our relationship for an additional four years through february 28 , 2017. the new agreement was effective march 1 , 2013 , and included a pricing discount over their previous contract rates , which was expected to reduce 2013 revenues for the comparable services by approximately 10 % , when considering the discount was in effect for ten months of 2013. however , as a result of the increased level of products and services purchased by comcast during the year , our overall 2013 revenues declined by only 4 % when compared to 2012. in exchange for these pricing discounts , the new agreement provides us with the following : · minimum commitments for the number of comcast customer accounts to be processed on our systems , which over the term of the new agreement , are expected to be greater and more consistent annually than the customer account commitments contained in the previous agreement ; and · the exclusive right to provide print and mail services for those customer accounts processed on our systems . the agreement also provides comcast with the option to extend the agreement for two consecutive one-year terms by exercising renewal options no later than september 1 , 2016 for the first extension option , and september 1 , 2017 for the second extension option . consistent with the previous agreement , the fees to be generated under the new agreement will be based primarily on monthly charges for processing and related services per comcast customer account , and various other ancillary services based on actual usage . certain of the per-unit fees include volume-based pricing tiers , and are subject to annual inflationary price escalators . a copy of the new comcast agreement and related amendments , with confidential information redacted , is included in the exhibits to our periodic filings with the sec . dish . dish is our second largest client . for 2013 and 2012 , revenues from dish were $ 113 million and $ 103 million , respectively , representing approximately 15 % and 14 % of our total revenues . our agreement with dish runs through december 31 , 2017. the dish agreement and related amendments , with confidential information redacted , is included in the exhibits to our periodic filings with the sec . time warner . time warner is our third largest client . for 2013 and 2012 , revenues from time warner were $ 78 million and $ 75 million , respectively , representing approximately 11 % and 10 % of our total revenues . 27 on december 28 , 2012 , we entered into a contract renewal with time warner to extend our relationship for an additional four years through march 31 , 2017. the new agreement was effective april 1 , 2013 , and included a pricing discount over their previous contract rates , which was expected to reduce 2013 revenues for the comparable services by approximately 7.5 % , when considering the discount was in effect for nine months of 2013. however , as a result of the increased level of products and services purchased by time warner during the year , our 2013 revenues actually increased by 4 % when compared to 2012. the new agreement provides us with commitments from time warner to purchase a minimum level of certain products and services over the contract term . these minimum financial commitments are calculated in a similar manner , and are relatively consistent with the annual amounts in the previous agreement . the new agreement also provides time warner with the option to extend the term of the new agreement for one additional year through march 31 , 2018 , by exercising the renewal option on or before september 30 , 2016. consistent with the previous agreement , the fees to be generated under the new agreement will be based primarily on monthly charges for processing and related services per time warner customer account , and various other ancillary services based on actual usage . certain of the per unit fees include volume-based pricing tiers , and are subject to annual inflationary price escalators . story_separator_special_tag because individual assets and liabilities may be : ( i ) amortized over their estimated useful life ( e.g . , acquired software ) ; ( ii ) not amortized at all ( e.g . , goodwill ) ; and ( iii ) re-measured to fair value at a future reporting date until the acquisition accounting is finalized and or a contingency is resolved ( e.g . , contingent consideration , preliminary measurements of assets or liabilities , etc . ) , the assigned values could have a material impact on our results of operations in current and future periods . loss contingencies . in the ordinary course of business , we are subject to claims ( and potential claims ) related to various items including but not limited to the following : ( i ) legal and regulatory matters ; ( ii ) client and vendor contracts ; ( iii ) product and service delivery matters ; and ( iv ) labor matters . accounting and disclosure requirements for loss contingencies requires us to assess the likelihood of any adverse judgments in or outcomes to these matters , as well as the potential ranges of probable losses . a determination of the amount of reserves for such contingencies , if any , for these contingencies is based on an analysis of the issues , often with the assistance of legal counsel . the evaluation of such issues , and our ultimate accounting and disclosure decisions , are by their nature , subject to various estimates and highly subjective judgments . should any of the factors considered in determining the adequacy of any required reserves change significantly , an adjustment to the reserves may be necessary . because of the potential significance of these issues , such an adjustment could be material . detailed discussion of results of operations total revenues . total revenues for : ( i ) 2013 decreased 1 % to $ 747.5 million , from $ 756.9 million for 2012 ; and ( ii ) 2012 increased 3 % to $ 756.9 million , from $ 734.7 million for 2011 . · the 1 % year-over-year decrease between 2013 and 2012 can attributed to the impact of the pricing discounts associated with the comcast and time warner contract renewals , and to a lesser degree , the divestiture of a small print operation , discussed above . the impact of these revenue reductions have been offset by the full year impact of the revenues from the ascade acquisition and growth in other areas of our business . · the 3 % year-over-year increase between 2012 and 2011 can be primarily attributed to increased client spending on various ancillary services and increased software sales , and to a lesser degree , the revenues from our ascade acquisition in july 2012 . 31 the components of total revenues , discussed in more detail below , are as follows : replace_table_token_10_th processing and related services revenues . processing and related services revenues for : ( i ) 2013 decreased 1 % to $ 537.5 million , from $ 544.6 million for 2012 ; and ( ii ) 2012 increased 4 % to $ 544.6 million , from $ 524.7 million for 2011 . · the year-over-year decrease between 2013 and 2012 can be attributed to the impact of the pricing discounts associated with the comcast and time warner contract renewals , discussed in the significant client relationships section above , and to a lesser degree , by approximately $ 3 million of divested revenues from the sale of a small print operation on july 1 , 2013. the impact of these revenue reductions have been partially offset by the growth in other areas of our business . · the year-over-year increase between 2012 and 2011 is almost entirely due to increased client spending on various ancillary services . additional information related to processing revenues is as follows : · total customer accounts on our acp managed service solution as of december 31 , 2013 , 2012 , and 2011 , were 49.5 million , 48.9 million , and 48.8 million , respectively . · amortization of the investments in client contracts intangible asset ( reflected as a reduction of processing revenues ) for 2013 , 2012 , and 2011 was $ 6.2 million , $ 7.6 million , and $ 7.5 million , respectively . software and services revenues . software and services revenues for : ( i ) 2013 decreased 4 % to $ 119.0 million , from $ 124.2 million for 2012 ; and ( ii ) 2012 increased 5 % to $ 124.2 million , from $ 118.8 million for 2011 . · the year-over-year decrease from 2013 to 2012 is attributed primarily to the expected fluctuations in our software and professional services business . during 2013 , we experienced lower software sales than in 2012 , however , this decrease was offset to a certain degree by the full year impact of the ascade revenues . · the year-over-year increase from 2012 to 2011 is attributed to the additional revenues generated as a result of the ascade acquisition and increased software sales . however , these increases were offset to a certain degree by lower professional services revenues due to the timing and level of projects each year . maintenance revenues . maintenance revenues for : ( i ) 2013 increased 3 % to $ 91.0 million , from $ 88.0 million for 2012 ; and ( ii ) 2012 decreased 4 % to $ 88.0 million , from $ 91.2 million for 2011 . · the year-over-year increase from 2013 to 2012 is mainly attributed to the full year impact of the ascade maintenance revenues . · the year-over-year decrease from 2012 to 2011 is primarily due to the timing of maintenance renewals and related revenue recognition , offset to a certain degree by the additional maintenance revenues generated as a result of the

cash flows from investing activities . our typical investing activities consist of purchases/sales of short-term investments , purchases of property and equipment , and investments in client contracts , which are discussed below . however , during 2013 , we sold our marketing analytics business and a small print operation which resulted in net proceeds from the disposition of $ 4.5 million , and acquired certain key assets of volubill for $ 2.9 million , net of cash acquired . additionally , in 2012 , we acquired the ascade business for $ 19.1 million , net of cash acquired . these activities are included in our cash flows from investing activities . purchases/sales of short-term investments . during 2013 , 2012 , and 2011 we purchased $ 183.6 million , $ 65.4 million , and $ 37.8 million , respectively , and sold or had mature $ 89.7 million , $ 42.1 million , and $ 43.5 million , respectively , of short-term investments . we continually evaluate the possible uses of our excess cash balances and will likely purchase and sell additional short-term investments in the future . property and equipment/client contracts . our annual capital expenditures for property and equipment , and investments in client contracts were as follows ( in thousands ) : replace_table_token_15_th our capital expenditures for these periods consisted principally of investments in : ( i ) computer hardware , software , and related equipment ; ( ii ) facilities and internal infrastructure items ; and ( iii ) statement production equipment . our investments in client contracts for 2013 , 2012 , and 2011 relate primarily to : ( i ) cash incentives provided to clients to convert their customer accounts to , or retain their customer 's accounts on , our customer care and billing systems ; and ( ii ) direct and incremental costs incurred for conversion/set-up services related to long-term processing or managed services arrangements where we are required to defer conversion/set-up services fees and recognize those fees as the related processing services are performed .


 Write a concise suspicious activity report of the following text delimited by triple backquotes. Return your response as a formal report which covers the key points highlighting the location,dates,entity names and account holder information in chronological order of the text.
     ```cash flows from investing activities . our typical investing activities consist of purchases/sales of short-term investments , purchases of property and equipment , and investments in client contracts , which are discussed below . however , during 2013 , we sold our marketing analytics business and a small print operation which resulted in net proceeds from the disposition of $ 4.5 million , and acquired certain key assets of volubill for $ 2.9 million , net of cash acquired . additionally , in 2012 , we acquired the ascade business for $ 19.1 million , net of cash acquired . these activities are included in our cash flows from investing activities . purchases/sales of short-term investments . during 2013 , 2012 , and 2011 we purchased $ 183.6 million , $ 65.4 million , and $ 37.8 million , respectively , and sold or had mature $ 89.7 million , $ 42.1 million , and $ 43.5 million , respectively , of short-term investments . we continually evaluate the possible uses of our excess cash balances and will likely purchase and sell additional short-term investments in the future . property and equipment/client contracts . our annual capital expenditures for property and equipment , and investments in client contracts were as follows ( in thousands ) : replace_table_token_15_th our capital expenditures for these periods consisted principally of investments in : ( i ) computer hardware , software , and related equipment ; ( ii ) facilities and internal infrastructure items ; and ( iii ) statement production equipment . our investments in client contracts for 2013 , 2012 , and 2011 relate primarily to : ( i ) cash incentives provided to clients to convert their customer accounts to , or retain their customer 's accounts on , our customer care and billing systems ; and ( ii ) direct and incremental costs incurred for conversion/set-up services related to long-term processing or managed services arrangements where we are required to defer conversion/set-up services fees and recognize those fees as the related processing services are performed .
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 Suspicious Activity Report : diluted eps for 2013 was $ 1.56 compared to $ 1.51 for 2012 , with the increase primarily related to an unusually low effective income tax rate ( “ etr ” ) for 2013 of 17 % . the 2013 etr benefited primarily from the recognition of incremental r & d income tax credits claimed for development activities from previous years and by the reduction of certain tax allowances related to foreign operations . the lower tax rate provided a benefit of approximately $ 13 million , or $ 0.42 per diluted share , to 2013. additionally , diluted eps for 2013 , when compared to diluted eps for 2012 , was negatively impacted by restructuring charges of $ 12.4 million , or $ 0.31 per diluted share , for 2013 compared to $ 2.5 million , or $ 0.05 per diluted share , for 2012. balance sheet and cash flows . as of december 31 , 2013 , we had cash , cash equivalents , and short-term investments of $ 210.8 million , as compared to $ 169.3 million as of december 31 , 2012 , with the increase mainly due to our strong cash flow generation . cash flows from operating activities for 2013 were $ 126.6 million , compared to $ 127.4 million for 2012 , as discussed in further detail in the liquidity section . significant client relationships comcast . comcast continues to be our largest client . for 2013 and 2012 , revenues from comcast were $ 144 million and $ 150 million , respectively , representing approximately 19 % and 20 % of our total revenues . on march 26 , 2013 , we entered into a new agreement with comcast to extend our relationship for an additional four years through february 28 , 2017. the new agreement was effective march 1 , 2013 , and included a pricing discount over their previous contract rates , which was expected to reduce 2013 revenues for the comparable services by approximately 10 % , when considering the discount was in effect for ten months of 2013. however , as a result of the increased level of products and services purchased by comcast during the year , our overall 2013 revenues declined by only 4 % when compared to 2012. in exchange for these pricing discounts , the new agreement provides us with the following : · minimum commitments for the number of comcast customer accounts to be processed on our systems , which over the term of the new agreement , are expected to be greater and more consistent annually than the customer account commitments contained in the previous agreement ; and · the exclusive right to provide print and mail services for those customer accounts processed on our systems . the agreement also provides comcast with the option to extend the agreement for two consecutive one-year terms by exercising renewal options no later than september 1 , 2016 for the first extension option , and september 1 , 2017 for the second extension option . consistent with the previous agreement , the fees to be generated under the new agreement will be based primarily on monthly charges for processing and related services per comcast customer account , and various other ancillary services based on actual usage . certain of the per-unit fees include volume-based pricing tiers , and are subject to annual inflationary price escalators . a copy of the new comcast agreement and related amendments , with confidential information redacted , is included in the exhibits to our periodic filings with the sec . dish . dish is our second largest client . for 2013 and 2012 , revenues from dish were $ 113 million and $ 103 million , respectively , representing approximately 15 % and 14 % of our total revenues . our agreement with dish runs through december 31 , 2017. the dish agreement and related amendments , with confidential information redacted , is included in the exhibits to our periodic filings with the sec . time warner . time warner is our third largest client . for 2013 and 2012 , revenues from time warner were $ 78 million and $ 75 million , respectively , representing approximately 11 % and 10 % of our total revenues . 27 on december 28 , 2012 , we entered into a contract renewal with time warner to extend our relationship for an additional four years through march 31 , 2017. the new agreement was effective april 1 , 2013 , and included a pricing discount over their previous contract rates , which was expected to reduce 2013 revenues for the comparable services by approximately 7.5 % , when considering the discount was in effect for nine months of 2013. however , as a result of the increased level of products and services purchased by time warner during the year , our 2013 revenues actually increased by 4 % when compared to 2012. the new agreement provides us with commitments from time warner to purchase a minimum level of certain products and services over the contract term . these minimum financial commitments are calculated in a similar manner , and are relatively consistent with the annual amounts in the previous agreement . the new agreement also provides time warner with the option to extend the term of the new agreement for one additional year through march 31 , 2018 , by exercising the renewal option on or before september 30 , 2016. consistent with the previous agreement , the fees to be generated under the new agreement will be based primarily on monthly charges for processing and related services per time warner customer account , and various other ancillary services based on actual usage . certain of the per unit fees include volume-based pricing tiers , and are subject to annual inflationary price escalators . story_separator_special_tag because individual assets and liabilities may be : ( i ) amortized over their estimated useful life ( e.g . , acquired software ) ; ( ii ) not amortized at all ( e.g . , goodwill ) ; and ( iii ) re-measured to fair value at a future reporting date until the acquisition accounting is finalized and or a contingency is resolved ( e.g . , contingent consideration , preliminary measurements of assets or liabilities , etc . ) , the assigned values could have a material impact on our results of operations in current and future periods . loss contingencies . in the ordinary course of business , we are subject to claims ( and potential claims ) related to various items including but not limited to the following : ( i ) legal and regulatory matters ; ( ii ) client and vendor contracts ; ( iii ) product and service delivery matters ; and ( iv ) labor matters . accounting and disclosure requirements for loss contingencies requires us to assess the likelihood of any adverse judgments in or outcomes to these matters , as well as the potential ranges of probable losses . a determination of the amount of reserves for such contingencies , if any , for these contingencies is based on an analysis of the issues , often with the assistance of legal counsel . the evaluation of such issues , and our ultimate accounting and disclosure decisions , are by their nature , subject to various estimates and highly subjective judgments . should any of the factors considered in determining the adequacy of any required reserves change significantly , an adjustment to the reserves may be necessary . because of the potential significance of these issues , such an adjustment could be material . detailed discussion of results of operations total revenues . total revenues for : ( i ) 2013 decreased 1 % to $ 747.5 million , from $ 756.9 million for 2012 ; and ( ii ) 2012 increased 3 % to $ 756.9 million , from $ 734.7 million for 2011 . · the 1 % year-over-year decrease between 2013 and 2012 can attributed to the impact of the pricing discounts associated with the comcast and time warner contract renewals , and to a lesser degree , the divestiture of a small print operation , discussed above . the impact of these revenue reductions have been offset by the full year impact of the revenues from the ascade acquisition and growth in other areas of our business . · the 3 % year-over-year increase between 2012 and 2011 can be primarily attributed to increased client spending on various ancillary services and increased software sales , and to a lesser degree , the revenues from our ascade acquisition in july 2012 . 31 the components of total revenues , discussed in more detail below , are as follows : replace_table_token_10_th processing and related services revenues . processing and related services revenues for : ( i ) 2013 decreased 1 % to $ 537.5 million , from $ 544.6 million for 2012 ; and ( ii ) 2012 increased 4 % to $ 544.6 million , from $ 524.7 million for 2011 . · the year-over-year decrease between 2013 and 2012 can be attributed to the impact of the pricing discounts associated with the comcast and time warner contract renewals , discussed in the significant client relationships section above , and to a lesser degree , by approximately $ 3 million of divested revenues from the sale of a small print operation on july 1 , 2013. the impact of these revenue reductions have been partially offset by the growth in other areas of our business . · the year-over-year increase between 2012 and 2011 is almost entirely due to increased client spending on various ancillary services . additional information related to processing revenues is as follows : · total customer accounts on our acp managed service solution as of december 31 , 2013 , 2012 , and 2011 , were 49.5 million , 48.9 million , and 48.8 million , respectively . · amortization of the investments in client contracts intangible asset ( reflected as a reduction of processing revenues ) for 2013 , 2012 , and 2011 was $ 6.2 million , $ 7.6 million , and $ 7.5 million , respectively . software and services revenues . software and services revenues for : ( i ) 2013 decreased 4 % to $ 119.0 million , from $ 124.2 million for 2012 ; and ( ii ) 2012 increased 5 % to $ 124.2 million , from $ 118.8 million for 2011 . · the year-over-year decrease from 2013 to 2012 is attributed primarily to the expected fluctuations in our software and professional services business . during 2013 , we experienced lower software sales than in 2012 , however , this decrease was offset to a certain degree by the full year impact of the ascade revenues . · the year-over-year increase from 2012 to 2011 is attributed to the additional revenues generated as a result of the ascade acquisition and increased software sales . however , these increases were offset to a certain degree by lower professional services revenues due to the timing and level of projects each year . maintenance revenues . maintenance revenues for : ( i ) 2013 increased 3 % to $ 91.0 million , from $ 88.0 million for 2012 ; and ( ii ) 2012 decreased 4 % to $ 88.0 million , from $ 91.2 million for 2011 . · the year-over-year increase from 2013 to 2012 is mainly attributed to the full year impact of the ascade maintenance revenues . · the year-over-year decrease from 2012 to 2011 is primarily due to the timing of maintenance renewals and related revenue recognition , offset to a certain degree by the additional maintenance revenues generated as a result of the

