during 2016 , west texas intermediate posted prices ranged from $ 26.19 to $ 54.01 per bbl and the henry hub spot market price of natural gas ranged from $ 1.49 to $ 3.80 per mmbtu . on december 30 , 2016 , the west texas intermediate posted price for crude oil was $ 53.75 per bbl and the henry hub spot market price of natural gas was $ 3.71 per mmbtu . lower prices may not only decrease our revenues , but also potentially the amount of oil and natural gas that our operators can produce economically . lower oil and natural gas prices may also result in a reduction in the borrowing base under our credit agreement , which may be redetermined at the discretion of our lenders . principal components of our cost structure production and ad valorem taxes production taxes are paid on produced oil and natural gas based on a percentage of revenues from products sold at fixed rates established by federal , state or local taxing authorities . where available , we benefit from tax credits and exemptions in our various taxing jurisdictions . we are also subject to ad valorem taxes in the counties where our production is located . ad valorem taxes are generally based on the valuation of our oil and gas properties . general and administrative in connection with the closing of the ipo , our general partner and diamondback entered into the first amended and restated agreement of limited partnership , dated as of june 23 , 2014. the partnership agreement requires us to reimburse our general partner for all direct and indirect expenses incurred or paid on our behalf and all other expenses allocable to us or otherwise incurred by our general partner in connection with operating our business . the partnership agreement does not set a limit on the amount of expenses for which our general partner and its affiliates may be reimbursed . these expenses include salary , bonus , incentive compensation and other amounts paid to persons who perform services for us or on our behalf and expenses allocated to our general partner by its affiliates . our general partner is entitled to determine the expenses that are allocable to us . in connection with the closing of the ipo , we and our general partner entered into an advisory services agreement with wexford , pursuant to which wexford provides general financial and strategic advisory services to us and our general partner in exchange for a $ 0.5 million annual fee and certain expense reimbursement . our predecessor incurred costs for overhead , including the cost of management , operating and administrative services provided under the shared services agreement with diamondback e & p llc , a wholly owned subsidiary of diamondback , audit and other fees for professional services and legal compliance . in connection with the closing of the ipo , the shared services agreement with diamondback e & p llc was terminated . depreciation , depletion and amortization under the full cost accounting method , we capitalize costs within a cost center and then systematically expense those costs on a units of production basis based on proved oil and natural gas reserve quantities . we calculate depletion on all capitalized costs , other than the cost of investments in unproved properties and major development projects for which proved reserves can not yet be assigned , less accumulated amortization . 45 income tax expense we are organized as a pass-through entity for income tax purposes . as a result , our partners are responsible for federal income taxes on their share of our taxable income . we are subject to the texas margin tax . any amounts related to operations for the period in 2014 prior to the closing of the ipo on june 23 , 2014 will be included in diamondback 's unitary filing for this tax . diamondback does not expect any texas margin tax to be due for the years ended december 31 , 2016 , 2015 and 2014 . results of operations results presented and factors affecting the comparability of our results to the historical financial results of our predecessor viper energy partners lp was formed on february 27 , 2014 and did not own any assets prior to the contribution of our predecessor to us on june 17 , 2014. the assets of our predecessor consisted of mineral interests in oil and natural gas properties in the permian basin , which were acquired on september 19 , 2013. the contribution of our predecessor to us on june 17 , 2014 was accounted for as a combination of entities under common control with assets and liabilities transferred at their carrying amounts in a manner similar to a pooling of interests . therefore , the financial and operating data below represent our predecessor 's operations for periods prior to june 17 , 2014 and , for periods on and after june 17 , 2014 , the financial and operating data represent the combination of our predecessor and our operations . our results of operations and our future results of operations may not be comparable to the historical results of operations of our predecessor for the periods presented , primarily for the reasons described below : long-term debt in connection with the closing of the ipo , the subordinated note issued by our predecessor to diamondback effective september 19 , 2013 was converted to equity ; therefore , we no longer have the note payable and related interest expense . on july 8 , 2014 , we entered into a secured revolving credit agreement with wells fargo as the administrative agent , sole book runner and lead arranger . story_separator_special_tag if such changes are material , they could significantly affect future amortization of capitalized costs and result in impairment of assets that may be material . there are numerous uncertainties inherent in estimating quantities of proved oil and natural gas reserves . oil and natural gas reserve engineering is a subjective process of estimating underground accumulations of oil and natural gas that can not be precisely measured and the accuracy of any reserve estimate is a function of the quality of available data and of engineering and geological interpretation and judgment . results of drilling , testing and production subsequent to the date of the estimate may justify revision of such estimate . accordingly , reserve estimates are often different from the quantities of oil and natural gas that are ultimately recovered . royalty interest and revenue recognition royalty interests represent the right to receive revenues ( oil and natural gas sales ) , less production and operating taxes and post-production costs . revenue is recorded when title passes to the purchaser . holders of royalty interests have no rights or obligations to explore , develop or operate the property and do not incur any of the costs of exploration , development and operation of the property . impairment the net capitalized costs of proved oil and natural gas properties are subject to a full cost ceiling limitation in which the costs are not allowed to exceed their related estimated future net revenues discounted at 10 % . to the extent capitalized costs of evaluated oil and natural gas properties , net of accumulated depreciation , depletion , amortization , impairment and deferred income taxes exceed the discounted future net revenues of proved oil and natural gas reserves , less any related income tax effects , the excess capitalized costs are charged to expense . in calculating future net revenues , prices are calculated as the average oil and gas prices during the preceding 12-month period prior to the end of the current reporting period , determined as the unweighted arithmetic average first-day-of-the-month prices for the prior 12-month period and costs used are those as of the end of the appropriate quarterly period . accounting for unit-based compensation unit-based compensation grants are measured at their grant date fair value and related compensation cost is recognized over the vesting period of the grant . the ltip and related accounting policies are defined and described more fully in note 7 –unit based compensation to our audited consolidated financial statements included elsewhere in this annual report . the determination of the fair value of an award requires significant estimates and subjective judgments regarding , among other things , the appropriate option pricing model , the expected life of the award and forfeiture rate assumptions . estimates of the fair value of unit options granted during the year ended december 31 , 2016 , were completed using a black-scholes option valuation model , which requires us to make several assumptions . recent accounting pronouncements in may 2014 , the financial accounting standards board issued accounting standards update 2014-09 , “ revenue from contracts with customers ” . this update supersedes most of the existing revenue recognition requirements in gaap and requires ( i ) an entity to recognize revenue when it transfers promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled to in exchange for those goods or services and ( ii ) requires expanded 54 disclosures regarding the nature , amount , timing and certainty of revenue and cash flows from contracts with customers . the standard will be effective for annual and interim reporting periods beginning after december 15 , 2017 , early application permitted for annual reporting period beginning after december 31 , 2016. the standard allows for either full retrospective adoption , meaning the standard is applied to all periods presented in the financial statements , or modified retrospective adoption , meaning the standard is applied only to the most current period presented . we are currently evaluating the impact of this standard ; however , we do not believe this standard will have a material impact on our financial statements . in april 2015 , the financial accounting standards board issued accounting standards update 2015-03 , “ interest–imputation of interest ” . this update requires that debt issuance costs related to a recognized debt liability ( except costs associated with revolving debt arrangements ) be presented in the balance sheet as a direct deduction from that debt liability , consistent with the presentation of a debt discount , to simplify the presentation of debt issuance costs . this update is effective for financial statements issued for fiscal years beginning after december 15 , 2015. we retrospectively adopted this new standard effective january 1 , 2016. adoption of this update did not have a material impact on our consolidated financial statements . in january 2016 , the financial accounting standards board issued accounting standards update 2016-01 , “ financial instruments–overall ” . this update applies to any entity that holds financial assets or owes financial liabilities . this update requires equity investments ( except for those accounted for under the equity method or those that result in consolidation of the investee ) to be measured at fair value with changes in fair value recognized in net income . this update will be effective for public entities for fiscal years beginning after december 15 , 2017 , including interim periods within those fiscal years , with early adoption permitted . entities should apply the amendments by means of a cumulative-effect adjustment to the balance sheet as of the beginning of the fiscal year of adoption . we will be required to mark our cost method investment to fair value with the adoption of this update . in february 2016 , the financial accounting standards board issued accounting standards update 2016-02 , “ leases ” . this update applies to

cash flows the following table presents our cash flows for the period indicated . replace_table_token_12_th operating activities our operating cash flow is sensitive to many variables , the most significant of which are the volatility of prices for oil and natural gas and the volume of oil and natural gas sold by our producers . prices for these commodities are determined primarily by prevailing market conditions . regional and worldwide economic activity , weather and other substantially variable factors influence market conditions for these products . these factors are beyond our control and are difficult to predict . investing activities the purchase of oil and natural gas interests accounted for the majority of our cash outlays for investing activities . net cash used in investing activities was $ 205.7 million , $ 43.9 million and $ 96.8 million during the years ended december 31 , 2016 , 2015 and 2014 , respectively . during the year ended december 31 , 2016 , we spent approximately $ 205.7 million on acquisitions of royalty interests . during the year ended december 31 , 2015 , we spent approximately $ 43.9 million on acquisitions of royalty interests . during the year ended december 31 , 2014 , we spent approximately $ 57.7 million on acquisitions of royalty interests and approximately $ 33.9 million for a minor equity interest in an entity that owns mineral , overriding royalty , net profits , leasehold and other similar interests . financing activities net cash provided by financing activities was $ 145.8 million during the year ended december 31 , 2016 , primarily related to $ 86.0 million of net borrowings under our revolving credit agreement and net proceeds of $ 125.0 million from our public offering of common units partially offset by $ 64.8 million of distributions to our unitholders during 2016. net cash used in financing activities was $ 34.5 million during the year ended december 31 , 2015 , primarily related to $ 68.6 million of distributions to our unitholders during 2015 , after giving effect to $ 34.5 million of proceeds from borrowings under our credit facility .


 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 the following table presents our cash flows for the period indicated . replace_table_token_12_th operating activities our operating cash flow is sensitive to many variables , the most significant of which are the volatility of prices for oil and natural gas and the volume of oil and natural gas sold by our producers . prices for these commodities are determined primarily by prevailing market conditions . regional and worldwide economic activity , weather and other substantially variable factors influence market conditions for these products . these factors are beyond our control and are difficult to predict . investing activities the purchase of oil and natural gas interests accounted for the majority of our cash outlays for investing activities . net cash used in investing activities was $ 205.7 million , $ 43.9 million and $ 96.8 million during the years ended december 31 , 2016 , 2015 and 2014 , respectively . during the year ended december 31 , 2016 , we spent approximately $ 205.7 million on acquisitions of royalty interests . during the year ended december 31 , 2015 , we spent approximately $ 43.9 million on acquisitions of royalty interests . during the year ended december 31 , 2014 , we spent approximately $ 57.7 million on acquisitions of royalty interests and approximately $ 33.9 million for a minor equity interest in an entity that owns mineral , overriding royalty , net profits , leasehold and other similar interests . financing activities net cash provided by financing activities was $ 145.8 million during the year ended december 31 , 2016 , primarily related to $ 86.0 million of net borrowings under our revolving credit agreement and net proceeds of $ 125.0 million from our public offering of common units partially offset by $ 64.8 million of distributions to our unitholders during 2016. net cash used in financing activities was $ 34.5 million during the year ended december 31 , 2015 , primarily related to $ 68.6 million of distributions to our unitholders during 2015 , after giving effect to $ 34.5 million of proceeds from borrowings under our credit facility .
```    
 Suspicious Activity Report : during 2016 , west texas intermediate posted prices ranged from $ 26.19 to $ 54.01 per bbl and the henry hub spot market price of natural gas ranged from $ 1.49 to $ 3.80 per mmbtu . on december 30 , 2016 , the west texas intermediate posted price for crude oil was $ 53.75 per bbl and the henry hub spot market price of natural gas was $ 3.71 per mmbtu . lower prices may not only decrease our revenues , but also potentially the amount of oil and natural gas that our operators can produce economically . lower oil and natural gas prices may also result in a reduction in the borrowing base under our credit agreement , which may be redetermined at the discretion of our lenders . principal components of our cost structure production and ad valorem taxes production taxes are paid on produced oil and natural gas based on a percentage of revenues from products sold at fixed rates established by federal , state or local taxing authorities . where available , we benefit from tax credits and exemptions in our various taxing jurisdictions . we are also subject to ad valorem taxes in the counties where our production is located . ad valorem taxes are generally based on the valuation of our oil and gas properties . general and administrative in connection with the closing of the ipo , our general partner and diamondback entered into the first amended and restated agreement of limited partnership , dated as of june 23 , 2014. the partnership agreement requires us to reimburse our general partner for all direct and indirect expenses incurred or paid on our behalf and all other expenses allocable to us or otherwise incurred by our general partner in connection with operating our business . the partnership agreement does not set a limit on the amount of expenses for which our general partner and its affiliates may be reimbursed . these expenses include salary , bonus , incentive compensation and other amounts paid to persons who perform services for us or on our behalf and expenses allocated to our general partner by its affiliates . our general partner is entitled to determine the expenses that are allocable to us . in connection with the closing of the ipo , we and our general partner entered into an advisory services agreement with wexford , pursuant to which wexford provides general financial and strategic advisory services to us and our general partner in exchange for a $ 0.5 million annual fee and certain expense reimbursement . our predecessor incurred costs for overhead , including the cost of management , operating and administrative services provided under the shared services agreement with diamondback e & p llc , a wholly owned subsidiary of diamondback , audit and other fees for professional services and legal compliance . in connection with the closing of the ipo , the shared services agreement with diamondback e & p llc was terminated . depreciation , depletion and amortization under the full cost accounting method , we capitalize costs within a cost center and then systematically expense those costs on a units of production basis based on proved oil and natural gas reserve quantities . we calculate depletion on all capitalized costs , other than the cost of investments in unproved properties and major development projects for which proved reserves can not yet be assigned , less accumulated amortization . 45 income tax expense we are organized as a pass-through entity for income tax purposes . as a result , our partners are responsible for federal income taxes on their share of our taxable income . we are subject to the texas margin tax . any amounts related to operations for the period in 2014 prior to the closing of the ipo on june 23 , 2014 will be included in diamondback 's unitary filing for this tax . diamondback does not expect any texas margin tax to be due for the years ended december 31 , 2016 , 2015 and 2014 . results of operations results presented and factors affecting the comparability of our results to the historical financial results of our predecessor viper energy partners lp was formed on february 27 , 2014 and did not own any assets prior to the contribution of our predecessor to us on june 17 , 2014. the assets of our predecessor consisted of mineral interests in oil and natural gas properties in the permian basin , which were acquired on september 19 , 2013. the contribution of our predecessor to us on june 17 , 2014 was accounted for as a combination of entities under common control with assets and liabilities transferred at their carrying amounts in a manner similar to a pooling of interests . therefore , the financial and operating data below represent our predecessor 's operations for periods prior to june 17 , 2014 and , for periods on and after june 17 , 2014 , the financial and operating data represent the combination of our predecessor and our operations . our results of operations and our future results of operations may not be comparable to the historical results of operations of our predecessor for the periods presented , primarily for the reasons described below : long-term debt in connection with the closing of the ipo , the subordinated note issued by our predecessor to diamondback effective september 19 , 2013 was converted to equity ; therefore , we no longer have the note payable and related interest expense . on july 8 , 2014 , we entered into a secured revolving credit agreement with wells fargo as the administrative agent , sole book runner and lead arranger . story_separator_special_tag if such changes are material , they could significantly affect future amortization of capitalized costs and result in impairment of assets that may be material . there are numerous uncertainties inherent in estimating quantities of proved oil and natural gas reserves . oil and natural gas reserve engineering is a subjective process of estimating underground accumulations of oil and natural gas that can not be precisely measured and the accuracy of any reserve estimate is a function of the quality of available data and of engineering and geological interpretation and judgment . results of drilling , testing and production subsequent to the date of the estimate may justify revision of such estimate . accordingly , reserve estimates are often different from the quantities of oil and natural gas that are ultimately recovered . royalty interest and revenue recognition royalty interests represent the right to receive revenues ( oil and natural gas sales ) , less production and operating taxes and post-production costs . revenue is recorded when title passes to the purchaser . holders of royalty interests have no rights or obligations to explore , develop or operate the property and do not incur any of the costs of exploration , development and operation of the property . impairment the net capitalized costs of proved oil and natural gas properties are subject to a full cost ceiling limitation in which the costs are not allowed to exceed their related estimated future net revenues discounted at 10 % . to the extent capitalized costs of evaluated oil and natural gas properties , net of accumulated depreciation , depletion , amortization , impairment and deferred income taxes exceed the discounted future net revenues of proved oil and natural gas reserves , less any related income tax effects , the excess capitalized costs are charged to expense . in calculating future net revenues , prices are calculated as the average oil and gas prices during the preceding 12-month period prior to the end of the current reporting period , determined as the unweighted arithmetic average first-day-of-the-month prices for the prior 12-month period and costs used are those as of the end of the appropriate quarterly period . accounting for unit-based compensation unit-based compensation grants are measured at their grant date fair value and related compensation cost is recognized over the vesting period of the grant . the ltip and related accounting policies are defined and described more fully in note 7 –unit based compensation to our audited consolidated financial statements included elsewhere in this annual report . the determination of the fair value of an award requires significant estimates and subjective judgments regarding , among other things , the appropriate option pricing model , the expected life of the award and forfeiture rate assumptions . estimates of the fair value of unit options granted during the year ended december 31 , 2016 , were completed using a black-scholes option valuation model , which requires us to make several assumptions . recent accounting pronouncements in may 2014 , the financial accounting standards board issued accounting standards update 2014-09 , “ revenue from contracts with customers ” . this update supersedes most of the existing revenue recognition requirements in gaap and requires ( i ) an entity to recognize revenue when it transfers promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled to in exchange for those goods or services and ( ii ) requires expanded 54 disclosures regarding the nature , amount , timing and certainty of revenue and cash flows from contracts with customers . the standard will be effective for annual and interim reporting periods beginning after december 15 , 2017 , early application permitted for annual reporting period beginning after december 31 , 2016. the standard allows for either full retrospective adoption , meaning the standard is applied to all periods presented in the financial statements , or modified retrospective adoption , meaning the standard is applied only to the most current period presented . we are currently evaluating the impact of this standard ; however , we do not believe this standard will have a material impact on our financial statements . in april 2015 , the financial accounting standards board issued accounting standards update 2015-03 , “ interest–imputation of interest ” . this update requires that debt issuance costs related to a recognized debt liability ( except costs associated with revolving debt arrangements ) be presented in the balance sheet as a direct deduction from that debt liability , consistent with the presentation of a debt discount , to simplify the presentation of debt issuance costs . this update is effective for financial statements issued for fiscal years beginning after december 15 , 2015. we retrospectively adopted this new standard effective january 1 , 2016. adoption of this update did not have a material impact on our consolidated financial statements . in january 2016 , the financial accounting standards board issued accounting standards update 2016-01 , “ financial instruments–overall ” . this update applies to any entity that holds financial assets or owes financial liabilities . this update requires equity investments ( except for those accounted for under the equity method or those that result in consolidation of the investee ) to be measured at fair value with changes in fair value recognized in net income . this update will be effective for public entities for fiscal years beginning after december 15 , 2017 , including interim periods within those fiscal years , with early adoption permitted . entities should apply the amendments by means of a cumulative-effect adjustment to the balance sheet as of the beginning of the fiscal year of adoption . we will be required to mark our cost method investment to fair value with the adoption of this update . in february 2016 , the financial accounting standards board issued accounting standards update 2016-02 , “ leases ” . this update applies to

