recent changes in the offshore drilling market have led to a highly competitive contracting environment . since october 1 , 2014 , the brent crude oil price has declined from approximately $ 95 per barrel to approximately $ 60 per barrel on february 23 , 2015 . operators have announced significant declines in capital spending in their 2015 budgets , including the cancellation or deferral of existing programs . these declines in capital spending levels , coupled with additional newbuild supply , have put significant pressure on day rates and utilization . we expect that 2015 will be a challenging year for drilling contractors as customers wait to gain additional clarity on commodity pricing and seek to reduce costs in the near-term by attempting to sub-let contracted rig time and re-negotiate existing contract terms . we believe the current market dynamics will create a challenging contracting environment into 2016. since most factors that affect offshore exploration and development spending are beyond our control and because rig demand can change quickly , it is difficult for us to predict future industry conditions , demand trends or future operating results . periods of low rig demand often result in excess rig supply , which generally results in reductions in utilization and day rates ; conversely , periods of high rig demand often result in a shortage of rigs , which generally results in increased utilization and day rates . drilling rig supply during the current newbuild cycle , various industry participants ordered the construction of 360 new drillships , semisubmersible rigs and jackup rigs , approximately 160 of which were delivered during the last three years . currently , there are approximately 80 competitive newbuild drillships and semisubmersible rigs reported to be under construction , of which approximately 30 are expected to be delivered before the end of 2015. roughly half of the anticipated 2015 deliveries are without contracts , leading drilling contractors to retire or stack 35 older floaters since september 2014 due to a lack of available contracting opportunities . we expect that additional floaters will be retired or stacked during 2015 as lower commodity prices have negatively impacted the number of incremental contracting opportunities . currently , there are approximately 120 competitive newbuild jackup rigs reported to be under construction , of which approximately half are being built by companies that have not historically operated offshore drilling rigs . approximately 60 of these competitive newbuild jackups are expected before the end of 2015 and most of these rigs are without contracts . as a result , we expect retirements and stacking of jackups to accelerate during 2015. currently , there are approximately 40 marketed jackups older than 30 years of age that are idle and do not have any contracted work . additionally , approximately 80 competitive jackups that are 30 years of age or older have contracts that expire during 2015. operating costs for idle rigs , as well as capital expenditures required to recertify rigs during regulatory surveys , may prove cost prohibitive , and drilling contractors may instead elect to retire or stack these rigs . rig loss or damage due to hurricanes , blowouts , craterings , punchthroughs and other operational events , and the limited availability of insurance for certain perils in some geographic regions , may impact the supply of offshore drilling rigs in a particular market and cause fluctuations in utilization and day rates . 50 drilling rig construction and delivery we remain focused on our long-established strategy of high-grading our fleet . we will continue to invest in the expansion of our fleet where we believe strategic opportunities exist . during the three-year period ended december 31 , 2014 , we invested $ 3.3 billion in the construction of new drilling rigs . during the second quarter , we entered into an agreement with lamprell energy limited to construct two premium jackup rigs ( ensco 140 and ensco 141 ) . ensco 140 and ensco 141 are significantly enhanced versions of the letorneau super 116e jackup design and will incorporate ensco 's patented canti-leverage advantage sm technology . these rigs are scheduled for delivery during the second quarter and the third quarter of 2016 , respectively . both of these rigs are currently uncontracted . during 2013 , we entered into agreements with kfels to construct a premium jackup rig ( ensco 110 ) and an ultra-premium harsh environment jackup rig ( ensco 123 ) . these rigs are scheduled for delivery during the first quarter of 2015 and the second quarter of 2016 , respectively . both of these rigs are currently uncontracted . we previously entered into agreements with kfels to construct three ultra-premium harsh environment jackup rigs ( ensco 120 , ensco 121 and ensco 122 ) . ensco 122 was delivered during the third quarter of 2014 and commenced drilling operations under a long-term contract in the north sea during the fourth quarter of 2014. ensco 121 was delivered during the fourth quarter of 2013 and commenced drilling operations under a long-term contract in the north sea during the second quarter of 2014. ensco 120 was delivered during the third quarter of 2013 and commenced drilling operations under a long-term contract in the north sea during the first quarter of 2014. we currently have three ultra-deepwater drillships under construction ( ensco ds-8 , ensco ds-9 and ensco ds-10 ) . ensco ds-9 and ensco ds-8 are committed under long-term contracts and currently scheduled for delivery during the first quarter and second quarter of 2015 , respectively . ensco ds-10 is currently uncontracted and scheduled for delivery during the third quarter of 2015. the expected delivery dates of our rig construction projects are subject to risks and may be delayed due to shipyard or third-party equipment vendor delays or at our election . we expect cash flow generated during 2015 will primarily be used to fund capital expenditures , most notably milestone payments for newbuild rigs . story_separator_special_tag during 2013 , jackup revenues increased by $ 181.8 million , or 13 % , as compared to the prior year . the increase in revenues was primarily due to an increase in average day rates , mostly attributable to the u.s. gulf of mexico , north sea and southeast asia . contract drilling expense increased by $ 75.4 million , or 11 % , as compared to the prior year , primarily due to increased personnel costs . 57 impairment of long-lived assets during 2014 , we recorded a pre-tax , non cash loss on impairment of long-lived assets of $ 2,463.1 million , of which $ 1,220.8 million was included in ( loss ) income from continuing operations and $ 1,242.3 million was included in ( loss ) income from discontinued operations , net in our consolidated statement of operations . these losses were recorded during the second and fourth quarters . during the second quarter , demand for floaters deteriorated as a result of continued reductions in capital spending by operators in addition to delays in operators ' drilling programs . the reduction in demand , combined with the increasing supply from newbuild floater deliveries , led to a very competitive market . in general , contracting activity declined significantly , and day rates and utilization came under pressure , especially for older , less capable floaters . in response to the adverse change in the floaters business climate , management evaluated our older , less capable floaters and committed to a plan to sell five rigs . ensco 5000 , ensco 5001 , ensco 5002 , ensco 6000 and ensco 7500 were removed from our portfolio of rigs marketed for contract drilling services and actively marketed for sale . these rigs were written down to fair value , less costs to sell . we completed the sale of ensco 5000 in december 2014. the remaining four floaters were classified as `` held for sale `` on our december 31 , 2014 consolidated balance sheet . we measured the fair value of the `` held for sale `` rigs by applying a market approach , which was based on unobservable third-party estimated prices that would be received in exchange for the assets in an orderly transaction between market participants . we recorded a pre-tax , non-cash loss on impairment totaling $ 546.4 million during the second quarter associated with our `` held for sale `` rigs . the impairment charge was included in ( loss ) income from discontinued operations , net in our consolidated statement of operations for the year ended december 31 , 2014. during the fourth quarter , brent crude oil prices declined from approximately $ 95 per barrel to near $ 55 per barrel on december 31 , 2014 . these declines resulted in further reductions in capital spending by operators , including the cancellation or deferral of planned drilling programs . as a result , day rates and utilization came under further pressure , especially for older , less capable rigs . the significant supply and demand imbalance will continue to be adversely impacted by future newbuild deliveries , program delays and lower capital spending by operators . in response to the adverse change in business climate , management evaluated our aged rigs and committed to a plan to sell one additional floater and two jackups . ensco ds-2 , ensco 58 and ensco 90 were removed from our portfolio of rigs marketed for contract drilling services . these rigs were written down to fair value , less costs to sell , during the fourth quarter and classified as `` held for sale `` on our december 31 , 2014 consolidated balance sheet . as of december 31 , 2014 , we measured the fair value of our seven `` held for sale `` rigs by applying a market approach , which was based on unobservable third-party estimated prices that would be received in exchange for the assets in an orderly transaction between market participants . in addition to the asset impairment recorded during the second quarter , we recorded an additional pre-tax , non-cash loss on impairment totaling $ 407.9 million during the fourth quarter . the impairment charge was included in ( loss ) income from discontinued operations , net in our consolidated statement of operations for the year ended december 31 , 2014. see `` note 10 - discontinued operations `` for additional information on our `` held for sale `` rigs . on a quarterly basis , we evaluate the carrying value of our property and equipment to identify events or changes in circumstances ( `` triggering events `` ) that indicate the carrying value may not be recoverable . during the second quarter , as a result of the adverse change in the floater business climate , management 's decision to sell five floaters and the impairment charge incurred on the `` held for sale `` floaters , management concluded that a triggering event had occurred and performed an asset impairment analysis on our remaining older , less capable floaters . based on the analysis performed as of may 31 , 2014 , we recorded an additional pre-tax , non-cash loss on impairment with respect to four other floaters totaling $ 991.5 million , of which $ 288.0 million related to ensco ds-2 which was removed from our portfolio of rigs marketed for contract drilling services during the fourth quarter . the ensco ds-2 impairment charge was reclassified to ( loss ) income from discontinued operations , net in our consolidated statement of operations for the year ended december 31 , 2014. the remaining $ 703.5 million impairment charge was 58 included in loss on impairment in our consolidated statement of operations for the year ended december 31 , 2014. we measured the fair value of these rigs by applying an income approach , using projected discounted cash flows . these valuations were based on unobservable inputs

cash flows and capital expenditures our cash flows from operating activities of continuing operations and capital expenditures on continuing operations for each of the years in the three-year period ended december 31 , 2014 were as follows ( in millions ) : replace_table_token_19_th during 2014 , cash flows from continuing operations increased by $ 246.7 million , or 14 % , as compared to the prior year . the increase primarily resulted from a $ 503.1 million increase in cash receipts from contract drilling services , partially offset by a $ 259.2 million increase in cash payments related to contract drilling expenses . cash receipts from contract drilling services associated with customer reimbursed capital upgrades and mobilizations which are amortized to revenue over the term of the related contract totaled $ 267.0 million for the year ended december 31 , 2014 as compared to $ 70.0 million for the year ended december 31 , 2013 . 65 during 2013 , cash flows from continuing operations declined by $ 143.4 million , or 7 % , as compared to the prior year . the decrease primarily resulted from a $ 348.7 million increase in cash payments related to contract drilling expenses , a $ 117.5 million increase in cash payments for income taxes , a $ 40.2 million increase in cash payments for interest and a $ 28.8 million increase in cash payments related to general and administrative expenses , partially offset by a $ 378.8 million increase in cash receipts from contract drilling services . cash payments during 2013 related to contract drilling and general and administrative expenses were generally higher than the prior year due in part to the full year impact of the pride acquisition on certain annual payments made during 2013. annual payments made during the year ended december 31 , 2012 were based on seven months of acquired company operating activity . cash receipts from contract drilling services associated with customer reimbursed capital upgrades and mobilizations which are amortized to revenue over the term of the related contract totaled $ 70.0 million for the year ended december 31 , 2013 as compared to $ 260.0 million for the year ended december 31 , 2012.


 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 and capital expenditures our cash flows from operating activities of continuing operations and capital expenditures on continuing operations for each of the years in the three-year period ended december 31 , 2014 were as follows ( in millions ) : replace_table_token_19_th during 2014 , cash flows from continuing operations increased by $ 246.7 million , or 14 % , as compared to the prior year . the increase primarily resulted from a $ 503.1 million increase in cash receipts from contract drilling services , partially offset by a $ 259.2 million increase in cash payments related to contract drilling expenses . cash receipts from contract drilling services associated with customer reimbursed capital upgrades and mobilizations which are amortized to revenue over the term of the related contract totaled $ 267.0 million for the year ended december 31 , 2014 as compared to $ 70.0 million for the year ended december 31 , 2013 . 65 during 2013 , cash flows from continuing operations declined by $ 143.4 million , or 7 % , as compared to the prior year . the decrease primarily resulted from a $ 348.7 million increase in cash payments related to contract drilling expenses , a $ 117.5 million increase in cash payments for income taxes , a $ 40.2 million increase in cash payments for interest and a $ 28.8 million increase in cash payments related to general and administrative expenses , partially offset by a $ 378.8 million increase in cash receipts from contract drilling services . cash payments during 2013 related to contract drilling and general and administrative expenses were generally higher than the prior year due in part to the full year impact of the pride acquisition on certain annual payments made during 2013. annual payments made during the year ended december 31 , 2012 were based on seven months of acquired company operating activity . cash receipts from contract drilling services associated with customer reimbursed capital upgrades and mobilizations which are amortized to revenue over the term of the related contract totaled $ 70.0 million for the year ended december 31 , 2013 as compared to $ 260.0 million for the year ended december 31 , 2012.
```    
 Suspicious Activity Report : recent changes in the offshore drilling market have led to a highly competitive contracting environment . since october 1 , 2014 , the brent crude oil price has declined from approximately $ 95 per barrel to approximately $ 60 per barrel on february 23 , 2015 . operators have announced significant declines in capital spending in their 2015 budgets , including the cancellation or deferral of existing programs . these declines in capital spending levels , coupled with additional newbuild supply , have put significant pressure on day rates and utilization . we expect that 2015 will be a challenging year for drilling contractors as customers wait to gain additional clarity on commodity pricing and seek to reduce costs in the near-term by attempting to sub-let contracted rig time and re-negotiate existing contract terms . we believe the current market dynamics will create a challenging contracting environment into 2016. since most factors that affect offshore exploration and development spending are beyond our control and because rig demand can change quickly , it is difficult for us to predict future industry conditions , demand trends or future operating results . periods of low rig demand often result in excess rig supply , which generally results in reductions in utilization and day rates ; conversely , periods of high rig demand often result in a shortage of rigs , which generally results in increased utilization and day rates . drilling rig supply during the current newbuild cycle , various industry participants ordered the construction of 360 new drillships , semisubmersible rigs and jackup rigs , approximately 160 of which were delivered during the last three years . currently , there are approximately 80 competitive newbuild drillships and semisubmersible rigs reported to be under construction , of which approximately 30 are expected to be delivered before the end of 2015. roughly half of the anticipated 2015 deliveries are without contracts , leading drilling contractors to retire or stack 35 older floaters since september 2014 due to a lack of available contracting opportunities . we expect that additional floaters will be retired or stacked during 2015 as lower commodity prices have negatively impacted the number of incremental contracting opportunities . currently , there are approximately 120 competitive newbuild jackup rigs reported to be under construction , of which approximately half are being built by companies that have not historically operated offshore drilling rigs . approximately 60 of these competitive newbuild jackups are expected before the end of 2015 and most of these rigs are without contracts . as a result , we expect retirements and stacking of jackups to accelerate during 2015. currently , there are approximately 40 marketed jackups older than 30 years of age that are idle and do not have any contracted work . additionally , approximately 80 competitive jackups that are 30 years of age or older have contracts that expire during 2015. operating costs for idle rigs , as well as capital expenditures required to recertify rigs during regulatory surveys , may prove cost prohibitive , and drilling contractors may instead elect to retire or stack these rigs . rig loss or damage due to hurricanes , blowouts , craterings , punchthroughs and other operational events , and the limited availability of insurance for certain perils in some geographic regions , may impact the supply of offshore drilling rigs in a particular market and cause fluctuations in utilization and day rates . 50 drilling rig construction and delivery we remain focused on our long-established strategy of high-grading our fleet . we will continue to invest in the expansion of our fleet where we believe strategic opportunities exist . during the three-year period ended december 31 , 2014 , we invested $ 3.3 billion in the construction of new drilling rigs . during the second quarter , we entered into an agreement with lamprell energy limited to construct two premium jackup rigs ( ensco 140 and ensco 141 ) . ensco 140 and ensco 141 are significantly enhanced versions of the letorneau super 116e jackup design and will incorporate ensco 's patented canti-leverage advantage sm technology . these rigs are scheduled for delivery during the second quarter and the third quarter of 2016 , respectively . both of these rigs are currently uncontracted . during 2013 , we entered into agreements with kfels to construct a premium jackup rig ( ensco 110 ) and an ultra-premium harsh environment jackup rig ( ensco 123 ) . these rigs are scheduled for delivery during the first quarter of 2015 and the second quarter of 2016 , respectively . both of these rigs are currently uncontracted . we previously entered into agreements with kfels to construct three ultra-premium harsh environment jackup rigs ( ensco 120 , ensco 121 and ensco 122 ) . ensco 122 was delivered during the third quarter of 2014 and commenced drilling operations under a long-term contract in the north sea during the fourth quarter of 2014. ensco 121 was delivered during the fourth quarter of 2013 and commenced drilling operations under a long-term contract in the north sea during the second quarter of 2014. ensco 120 was delivered during the third quarter of 2013 and commenced drilling operations under a long-term contract in the north sea during the first quarter of 2014. we currently have three ultra-deepwater drillships under construction ( ensco ds-8 , ensco ds-9 and ensco ds-10 ) . ensco ds-9 and ensco ds-8 are committed under long-term contracts and currently scheduled for delivery during the first quarter and second quarter of 2015 , respectively . ensco ds-10 is currently uncontracted and scheduled for delivery during the third quarter of 2015. the expected delivery dates of our rig construction projects are subject to risks and may be delayed due to shipyard or third-party equipment vendor delays or at our election . we expect cash flow generated during 2015 will primarily be used to fund capital expenditures , most notably milestone payments for newbuild rigs . story_separator_special_tag during 2013 , jackup revenues increased by $ 181.8 million , or 13 % , as compared to the prior year . the increase in revenues was primarily due to an increase in average day rates , mostly attributable to the u.s. gulf of mexico , north sea and southeast asia . contract drilling expense increased by $ 75.4 million , or 11 % , as compared to the prior year , primarily due to increased personnel costs . 57 impairment of long-lived assets during 2014 , we recorded a pre-tax , non cash loss on impairment of long-lived assets of $ 2,463.1 million , of which $ 1,220.8 million was included in ( loss ) income from continuing operations and $ 1,242.3 million was included in ( loss ) income from discontinued operations , net in our consolidated statement of operations . these losses were recorded during the second and fourth quarters . during the second quarter , demand for floaters deteriorated as a result of continued reductions in capital spending by operators in addition to delays in operators ' drilling programs . the reduction in demand , combined with the increasing supply from newbuild floater deliveries , led to a very competitive market . in general , contracting activity declined significantly , and day rates and utilization came under pressure , especially for older , less capable floaters . in response to the adverse change in the floaters business climate , management evaluated our older , less capable floaters and committed to a plan to sell five rigs . ensco 5000 , ensco 5001 , ensco 5002 , ensco 6000 and ensco 7500 were removed from our portfolio of rigs marketed for contract drilling services and actively marketed for sale . these rigs were written down to fair value , less costs to sell . we completed the sale of ensco 5000 in december 2014. the remaining four floaters were classified as `` held for sale `` on our december 31 , 2014 consolidated balance sheet . we measured the fair value of the `` held for sale `` rigs by applying a market approach , which was based on unobservable third-party estimated prices that would be received in exchange for the assets in an orderly transaction between market participants . we recorded a pre-tax , non-cash loss on impairment totaling $ 546.4 million during the second quarter associated with our `` held for sale `` rigs . the impairment charge was included in ( loss ) income from discontinued operations , net in our consolidated statement of operations for the year ended december 31 , 2014. during the fourth quarter , brent crude oil prices declined from approximately $ 95 per barrel to near $ 55 per barrel on december 31 , 2014 . these declines resulted in further reductions in capital spending by operators , including the cancellation or deferral of planned drilling programs . as a result , day rates and utilization came under further pressure , especially for older , less capable rigs . the significant supply and demand imbalance will continue to be adversely impacted by future newbuild deliveries , program delays and lower capital spending by operators . in response to the adverse change in business climate , management evaluated our aged rigs and committed to a plan to sell one additional floater and two jackups . ensco ds-2 , ensco 58 and ensco 90 were removed from our portfolio of rigs marketed for contract drilling services . these rigs were written down to fair value , less costs to sell , during the fourth quarter and classified as `` held for sale `` on our december 31 , 2014 consolidated balance sheet . as of december 31 , 2014 , we measured the fair value of our seven `` held for sale `` rigs by applying a market approach , which was based on unobservable third-party estimated prices that would be received in exchange for the assets in an orderly transaction between market participants . in addition to the asset impairment recorded during the second quarter , we recorded an additional pre-tax , non-cash loss on impairment totaling $ 407.9 million during the fourth quarter . the impairment charge was included in ( loss ) income from discontinued operations , net in our consolidated statement of operations for the year ended december 31 , 2014. see `` note 10 - discontinued operations `` for additional information on our `` held for sale `` rigs . on a quarterly basis , we evaluate the carrying value of our property and equipment to identify events or changes in circumstances ( `` triggering events `` ) that indicate the carrying value may not be recoverable . during the second quarter , as a result of the adverse change in the floater business climate , management 's decision to sell five floaters and the impairment charge incurred on the `` held for sale `` floaters , management concluded that a triggering event had occurred and performed an asset impairment analysis on our remaining older , less capable floaters . based on the analysis performed as of may 31 , 2014 , we recorded an additional pre-tax , non-cash loss on impairment with respect to four other floaters totaling $ 991.5 million , of which $ 288.0 million related to ensco ds-2 which was removed from our portfolio of rigs marketed for contract drilling services during the fourth quarter . the ensco ds-2 impairment charge was reclassified to ( loss ) income from discontinued operations , net in our consolidated statement of operations for the year ended december 31 , 2014. the remaining $ 703.5 million impairment charge was 58 included in loss on impairment in our consolidated statement of operations for the year ended december 31 , 2014. we measured the fair value of these rigs by applying an income approach , using projected discounted cash flows . these valuations were based on unobservable inputs

