by the end of the third quarter , all of our newspaper markets had rolled out this model . under our bundled model , subscribers receive access to all of our newspaper content on all platforms . only limited digital content is available to non-subscribers . we also offer digital-only subscriptions . we expect to realize the financial benefits of the bundled subscription model in future periods as subscriptions renew and we sell more digital-only subscriptions . we continue our investment in our digital initiatives . we are hiring and developing digital-only sales professionals , streamlining digital sales processes and creating digital content . we expect these investments to drive digital revenue growth in f-4 each of our divisions . in 2013 , we hired 107 digital-only sales professionals for our television and newspaper segments and expect to hire an additional 50 in 2014. we continue to investment in the digital area with the january 2014 acquisition of digital video news provider media convergence group , which operates newsy , for $ 35 million in cash . this acquisition fits our digital strategy to run a national news brand that both enhances our local content offerings and gives us more access to the fast-growing digital news audiences and revenues on national platforms . newsy adds a new dimension to our video news strategy with a multi-source , multi-platform approach to storytelling , specifically geared for digital audiences . critical accounting policies and estimates the preparation of financial statements in accordance with accounting principles generally accepted in the united states of america ( “ gaap ” ) requires us to make a variety of decisions that affect reported amounts and related disclosures , including the selection of appropriate accounting principles and the assumptions on which to base accounting estimates . in reaching such decisions , we apply judgment based on our understanding and analysis of the relevant circumstances , including our historical experience , actuarial studies and other assumptions . we are committed to incorporating accounting principles , assumptions and estimates that promote the representational faithfulness , verifiability , neutrality and transparency of the accounting information included in the financial statements . note 1 to the consolidated financial statements describes the significant accounting policies we have selected for use in the preparation of our financial statements and related disclosures . we believe the following to be the most critical accounting policies , estimates and assumptions affecting our reported amounts and related disclosures . acquisitions — the accounting for a business combination requires assets acquired and liabilities assumed to be recorded at fair value . with the assistance of third party appraisals , we generally determine fair values using comparisons to market transactions and a discounted cash flow analysis . the use of a discounted cash flow analysis requires significant judgment to estimate the future cash flows derived from the asset and the expected period of time over which those cash flows will occur and to determine an appropriate discount rate . changes in such estimates could affect the amounts allocated to individual identifiable assets . while we believe our assumptions are reasonable , if different assumptions were made , the amount allocated to intangible assets could differ substantially from the reported amounts . long-lived assets — long-lived assets ( primarily property , plant and equipment and amortizable intangible assets ) must be tested for impairment whenever events occur or circumstances change that indicate that the carrying value of an asset or asset group may not be recoverable . a long-lived asset group is determined not to be recoverable if the estimated future undiscounted cash flows of the asset group are less than the carrying value of the asset group . estimating undiscounted cash flows requires significant judgments and estimates . we continually monitor the estimated cash flows of our newspaper properties and may incur impairment charges if future cash flows are less than our current estimates . goodwill and other indefinite-lived intangible assets — goodwill for each reporting unit must be tested for impairment on an annual basis or when events occur or circumstances change that would indicate the fair value of a reporting unit is below its carrying value . for purposes of performing the impairment test for goodwill , our reporting units are television and newspapers . if the fair value of the reporting unit is less than its carrying value , an impairment loss is recorded to the extent that the fair value of the goodwill for the reporting unit is less than its carrying value . at december 31 , 2013 , we had $ 28.0 million of goodwill . in 2013 , we adopted the recent accounting guidance related to the annual goodwill impairment testing , which allows us to first qualitatively assess whether it is more likely than not that goodwill has been impaired . as part of our qualitative assessment , we consider the following factors related to the reporting units , where applicable : significant changes in the macroeconomic conditions ; significant changes in the regulatory environment ; significant changes in the operating model , management , products and services , customer base , cost structure and or margin trends ; comparison of current year and prior year operating performance and forecast trends for future operating performance ; and the excess of the fair value over carrying value of the reporting units determined in prior quantitative assessments . in our prior quantitative assessment the fair value of the reporting unit was over a 100 % in excess of the carrying value . f-5 if we conclude that it is more likely than not that a reporting unit is impaired , we will apply the quantitative step-two method for determining the amount of impairment , if any . our annual impairment test for goodwill indicated that it was more likely than not that the fair value of our television reporting unit exceeds its recorded value . story_separator_special_tag the impact of state and local taxes and non-deductible expenses has made our effective rate volatile due to relatively small amounts of pretax income or loss in each of the reporting periods . in addition , our effective income tax rate has been impacted by tax settlements and changes in our reserve for uncertain tax positions as described below . in 2012 , we recognized $ 5.5 million of previously unrecognized tax benefits primarily due to the lapse of the statutes of limitations in certain jurisdictions , decreasing our effective tax rate by 9.6 percentage points . in 2011 , we recorded a benefit of $ 1.6 million when we settled the examinations of our 2005 to 2009 federal tax returns with the internal revenue service ( “ irs ” ) , increasing our effective tax benefit rate by 6.6 percentage points . f-10 business segment results — as discussed in the notes to the consolidated financial statements , our chief operating decision maker evaluates the operating performance of our business segments using a measure called segment profit . segment profit excludes interest , defined benefit pension plan expense ( other than current service costs ) , income taxes , depreciation and amortization , impairment charges , divested operating units , restructuring activities , investment results and certain other items that are included in net income ( loss ) determined in accordance with accounting principles generally accepted in the united states of america . items excluded from segment profit generally result from decisions made in prior periods or from decisions made by corporate executives rather than the managers of the business segments . depreciation and amortization charges are the result of decisions made in prior periods regarding the allocation of resources and are therefore excluded from the measure . generally , our corporate executives make financing , tax structure and divestiture decisions . excluding these items from measurement of our business segment performance enables us to evaluate business segment operating performance based upon current economic conditions and decisions made by the managers of those business segments in the current period . information regarding the operating performance of our business segments and a reconciliation of such information to the consolidated financial statements is as follows : replace_table_token_14_th f-11 television — our television segment includes 10 abc-affiliated stations , three nbc-affiliated stations , one independent station that we operate as a duopoly with our kansas city nbc affiliate and five azteca america affiliates . our television stations reach approximately 13 % of the nation 's households . our television stations earn revenue primarily from the sale of advertising time to local and national advertisers and retransmission fees received from cable operators and satellite carriers . national television networks offer affiliates a variety of programs and sell the majority of advertising within those programs . in addition to network programs , we broadcast locally produced programs , syndicated programs , sporting events , and other programs of interest in each station 's market . news is the primary focus of our locally produced programming . the operating performance of our television group is most affected by the health of the local and national economies , particularly conditions within the automotive , services and retail categories , and by the volume of advertising time purchased by campaigns for elective office and political issues . the demand for political advertising is significantly higher in the third and fourth quarters of even-numbered years . operating results for our television segment were as follows : replace_table_token_15_th 2013 compared with 2012 total television revenues decreased 14.4 % in 2013 primarily due to expected declines in political advertising in this off-election year . the prior year included $ 107 million of political advertising , as well as incremental revenue from airing the 2012 olympics on our three nbc-affiliated stations . as is common during election cycles , the influx of political advertising displaces certain traditional advertising . retransmission revenues increased 37.7 % , or $ 11.6 million , in 2013 primarily due to an extension of an agreement that increases the amounts we receive under our retransmission fees . we forecast that our retransmission revenues in 2014 will be more than $ 50 million . during 2014 , we will renegotiate retransmission agreements covering approximately 5.6 million subscribers . based on our current estimate of the renewal rates covering those subscribers , we expect that retransmission revenue will almost double in 2015 from the 2014 amount . many factors can impact the revenues we will receive from renewals , including competitive conditions , governmental regulations and cable and television industry consolidation . on february 13 , 2014 , comcast and time warner cable announced their agreement to merge . about one-third of the approximately 14.5 million scripps cable subscribers are customers of comcast or time warner . in addition , time warner negotiates on behalf of cable provider bright house for about 900,000 subscribers in scripps markets . the scripps/time warner retransmission agreement , which covers approximately 2.9 million subscribers ( including the bright house subscribers ) , expires at the end of 2015. the scripps/comcast retransmission agreement , which covers approximately 2.6 million subscribers , expires at the end of 2019. any time warner cable systems in the scripps markets ultimately acquired by f-12 comcast in the merger would become subject to the scripps/comcast retransmission agreement . the proposed merger would not affect retransmission revenues we receive in 2014 and 2015. until the details ( e.g . , required divestures of cable systems or other governmental restrictions ) of a completed merger are known , it is unclear how a comcast/time warner merger would impact our retransmission revenues between 2016 and 2020. digital revenues for 2013 increased 12.0 % , or $ 1.8 million , as we continued our focus on increasing digital advertising revenues . costs and expenses total costs and expenses decreased 3.3 % year-over-year , primarily due to the decline in costs for programs and

liquidity and capital resources our primary source of liquidity is our available cash and borrowing capacity under our revolving credit facility . operating activities cash provided by operating activities for the years ended december 31 is as follows : replace_table_token_17_th 2013 to 2012 the $ 139 million decrease in cash provided by operating activities was primarily attributable to changes in working capital in each of the periods and lower segment profit in 2013. the primary factors affecting changes in working capital are described below . due to the high level of political advertising in the fourth quarter of 2012 , the timing of collections of accounts receivable decreased working capital by $ 14.1 million in 2013. we received $ 25 million in 2012 for refunds of prior year taxes from the carryback of our 2011 net operating loss , increasing our cash flow from operations . income tax benefits recognized in 2013 of $ 21.6 million will not be realized until we utilize our net operating loss against future taxable income . the accrual of annual incentive compensation , net of the payment of amounts earned in the prior year , decreased working capital by $ 9.8 million in 2013 and increased working capital by $ 5.6 million in 2012 . 2012 to 2011 cash flow provided by operating activities was $ 173 million in 2012 compared with $ 15 million in 2011. the $ 158 million increase was primarily attributable to higher television segment profit in an election year . in addition to the changes in segment profit , changes in working capital increased cash flow from operating activities by $ 61 million in 2012 and decreased cash flow from operations by $ 42 million in 2011. the primary factors affecting the changes in working capital are described below . we received $ 25 million in 2012 for refunds of prior year taxes from the carryback of our 2011 net operating loss , decreasing our working capital .


 Write a concise suspicious activity report of the following text delimited by triple backquotes. Return your response as a formal report which covers the key points highlighting the location,dates,entity names and account holder information in chronological order of the text.
     ```liquidity and capital resources our primary source of liquidity is our available cash and borrowing capacity under our revolving credit facility . operating activities cash provided by operating activities for the years ended december 31 is as follows : replace_table_token_17_th 2013 to 2012 the $ 139 million decrease in cash provided by operating activities was primarily attributable to changes in working capital in each of the periods and lower segment profit in 2013. the primary factors affecting changes in working capital are described below . due to the high level of political advertising in the fourth quarter of 2012 , the timing of collections of accounts receivable decreased working capital by $ 14.1 million in 2013. we received $ 25 million in 2012 for refunds of prior year taxes from the carryback of our 2011 net operating loss , increasing our cash flow from operations . income tax benefits recognized in 2013 of $ 21.6 million will not be realized until we utilize our net operating loss against future taxable income . the accrual of annual incentive compensation , net of the payment of amounts earned in the prior year , decreased working capital by $ 9.8 million in 2013 and increased working capital by $ 5.6 million in 2012 . 2012 to 2011 cash flow provided by operating activities was $ 173 million in 2012 compared with $ 15 million in 2011. the $ 158 million increase was primarily attributable to higher television segment profit in an election year . in addition to the changes in segment profit , changes in working capital increased cash flow from operating activities by $ 61 million in 2012 and decreased cash flow from operations by $ 42 million in 2011. the primary factors affecting the changes in working capital are described below . we received $ 25 million in 2012 for refunds of prior year taxes from the carryback of our 2011 net operating loss , decreasing our working capital .
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 Suspicious Activity Report : by the end of the third quarter , all of our newspaper markets had rolled out this model . under our bundled model , subscribers receive access to all of our newspaper content on all platforms . only limited digital content is available to non-subscribers . we also offer digital-only subscriptions . we expect to realize the financial benefits of the bundled subscription model in future periods as subscriptions renew and we sell more digital-only subscriptions . we continue our investment in our digital initiatives . we are hiring and developing digital-only sales professionals , streamlining digital sales processes and creating digital content . we expect these investments to drive digital revenue growth in f-4 each of our divisions . in 2013 , we hired 107 digital-only sales professionals for our television and newspaper segments and expect to hire an additional 50 in 2014. we continue to investment in the digital area with the january 2014 acquisition of digital video news provider media convergence group , which operates newsy , for $ 35 million in cash . this acquisition fits our digital strategy to run a national news brand that both enhances our local content offerings and gives us more access to the fast-growing digital news audiences and revenues on national platforms . newsy adds a new dimension to our video news strategy with a multi-source , multi-platform approach to storytelling , specifically geared for digital audiences . critical accounting policies and estimates the preparation of financial statements in accordance with accounting principles generally accepted in the united states of america ( “ gaap ” ) requires us to make a variety of decisions that affect reported amounts and related disclosures , including the selection of appropriate accounting principles and the assumptions on which to base accounting estimates . in reaching such decisions , we apply judgment based on our understanding and analysis of the relevant circumstances , including our historical experience , actuarial studies and other assumptions . we are committed to incorporating accounting principles , assumptions and estimates that promote the representational faithfulness , verifiability , neutrality and transparency of the accounting information included in the financial statements . note 1 to the consolidated financial statements describes the significant accounting policies we have selected for use in the preparation of our financial statements and related disclosures . we believe the following to be the most critical accounting policies , estimates and assumptions affecting our reported amounts and related disclosures . acquisitions — the accounting for a business combination requires assets acquired and liabilities assumed to be recorded at fair value . with the assistance of third party appraisals , we generally determine fair values using comparisons to market transactions and a discounted cash flow analysis . the use of a discounted cash flow analysis requires significant judgment to estimate the future cash flows derived from the asset and the expected period of time over which those cash flows will occur and to determine an appropriate discount rate . changes in such estimates could affect the amounts allocated to individual identifiable assets . while we believe our assumptions are reasonable , if different assumptions were made , the amount allocated to intangible assets could differ substantially from the reported amounts . long-lived assets — long-lived assets ( primarily property , plant and equipment and amortizable intangible assets ) must be tested for impairment whenever events occur or circumstances change that indicate that the carrying value of an asset or asset group may not be recoverable . a long-lived asset group is determined not to be recoverable if the estimated future undiscounted cash flows of the asset group are less than the carrying value of the asset group . estimating undiscounted cash flows requires significant judgments and estimates . we continually monitor the estimated cash flows of our newspaper properties and may incur impairment charges if future cash flows are less than our current estimates . goodwill and other indefinite-lived intangible assets — goodwill for each reporting unit must be tested for impairment on an annual basis or when events occur or circumstances change that would indicate the fair value of a reporting unit is below its carrying value . for purposes of performing the impairment test for goodwill , our reporting units are television and newspapers . if the fair value of the reporting unit is less than its carrying value , an impairment loss is recorded to the extent that the fair value of the goodwill for the reporting unit is less than its carrying value . at december 31 , 2013 , we had $ 28.0 million of goodwill . in 2013 , we adopted the recent accounting guidance related to the annual goodwill impairment testing , which allows us to first qualitatively assess whether it is more likely than not that goodwill has been impaired . as part of our qualitative assessment , we consider the following factors related to the reporting units , where applicable : significant changes in the macroeconomic conditions ; significant changes in the regulatory environment ; significant changes in the operating model , management , products and services , customer base , cost structure and or margin trends ; comparison of current year and prior year operating performance and forecast trends for future operating performance ; and the excess of the fair value over carrying value of the reporting units determined in prior quantitative assessments . in our prior quantitative assessment the fair value of the reporting unit was over a 100 % in excess of the carrying value . f-5 if we conclude that it is more likely than not that a reporting unit is impaired , we will apply the quantitative step-two method for determining the amount of impairment , if any . our annual impairment test for goodwill indicated that it was more likely than not that the fair value of our television reporting unit exceeds its recorded value . story_separator_special_tag the impact of state and local taxes and non-deductible expenses has made our effective rate volatile due to relatively small amounts of pretax income or loss in each of the reporting periods . in addition , our effective income tax rate has been impacted by tax settlements and changes in our reserve for uncertain tax positions as described below . in 2012 , we recognized $ 5.5 million of previously unrecognized tax benefits primarily due to the lapse of the statutes of limitations in certain jurisdictions , decreasing our effective tax rate by 9.6 percentage points . in 2011 , we recorded a benefit of $ 1.6 million when we settled the examinations of our 2005 to 2009 federal tax returns with the internal revenue service ( “ irs ” ) , increasing our effective tax benefit rate by 6.6 percentage points . f-10 business segment results — as discussed in the notes to the consolidated financial statements , our chief operating decision maker evaluates the operating performance of our business segments using a measure called segment profit . segment profit excludes interest , defined benefit pension plan expense ( other than current service costs ) , income taxes , depreciation and amortization , impairment charges , divested operating units , restructuring activities , investment results and certain other items that are included in net income ( loss ) determined in accordance with accounting principles generally accepted in the united states of america . items excluded from segment profit generally result from decisions made in prior periods or from decisions made by corporate executives rather than the managers of the business segments . depreciation and amortization charges are the result of decisions made in prior periods regarding the allocation of resources and are therefore excluded from the measure . generally , our corporate executives make financing , tax structure and divestiture decisions . excluding these items from measurement of our business segment performance enables us to evaluate business segment operating performance based upon current economic conditions and decisions made by the managers of those business segments in the current period . information regarding the operating performance of our business segments and a reconciliation of such information to the consolidated financial statements is as follows : replace_table_token_14_th f-11 television — our television segment includes 10 abc-affiliated stations , three nbc-affiliated stations , one independent station that we operate as a duopoly with our kansas city nbc affiliate and five azteca america affiliates . our television stations reach approximately 13 % of the nation 's households . our television stations earn revenue primarily from the sale of advertising time to local and national advertisers and retransmission fees received from cable operators and satellite carriers . national television networks offer affiliates a variety of programs and sell the majority of advertising within those programs . in addition to network programs , we broadcast locally produced programs , syndicated programs , sporting events , and other programs of interest in each station 's market . news is the primary focus of our locally produced programming . the operating performance of our television group is most affected by the health of the local and national economies , particularly conditions within the automotive , services and retail categories , and by the volume of advertising time purchased by campaigns for elective office and political issues . the demand for political advertising is significantly higher in the third and fourth quarters of even-numbered years . operating results for our television segment were as follows : replace_table_token_15_th 2013 compared with 2012 total television revenues decreased 14.4 % in 2013 primarily due to expected declines in political advertising in this off-election year . the prior year included $ 107 million of political advertising , as well as incremental revenue from airing the 2012 olympics on our three nbc-affiliated stations . as is common during election cycles , the influx of political advertising displaces certain traditional advertising . retransmission revenues increased 37.7 % , or $ 11.6 million , in 2013 primarily due to an extension of an agreement that increases the amounts we receive under our retransmission fees . we forecast that our retransmission revenues in 2014 will be more than $ 50 million . during 2014 , we will renegotiate retransmission agreements covering approximately 5.6 million subscribers . based on our current estimate of the renewal rates covering those subscribers , we expect that retransmission revenue will almost double in 2015 from the 2014 amount . many factors can impact the revenues we will receive from renewals , including competitive conditions , governmental regulations and cable and television industry consolidation . on february 13 , 2014 , comcast and time warner cable announced their agreement to merge . about one-third of the approximately 14.5 million scripps cable subscribers are customers of comcast or time warner . in addition , time warner negotiates on behalf of cable provider bright house for about 900,000 subscribers in scripps markets . the scripps/time warner retransmission agreement , which covers approximately 2.9 million subscribers ( including the bright house subscribers ) , expires at the end of 2015. the scripps/comcast retransmission agreement , which covers approximately 2.6 million subscribers , expires at the end of 2019. any time warner cable systems in the scripps markets ultimately acquired by f-12 comcast in the merger would become subject to the scripps/comcast retransmission agreement . the proposed merger would not affect retransmission revenues we receive in 2014 and 2015. until the details ( e.g . , required divestures of cable systems or other governmental restrictions ) of a completed merger are known , it is unclear how a comcast/time warner merger would impact our retransmission revenues between 2016 and 2020. digital revenues for 2013 increased 12.0 % , or $ 1.8 million , as we continued our focus on increasing digital advertising revenues . costs and expenses total costs and expenses decreased 3.3 % year-over-year , primarily due to the decline in costs for programs and

