and regulators expect banks to be monitoring key measures like liquidity in real time . aci 's focus has always been on the real-time execution of transactions and delivery of information through real-time tools such as dashboards so our experience will be valuable in addressing this trend . increasing competition . the electronic payments market is highly competitive and subject to rapid change . our competition comes from in-house information technology departments , third-party electronic payment processors and third-party software companies located both within and outside of the united states . many of these companies are significantly larger than us and have significantly greater financial , technical and marketing resources . as electronic payment transaction volumes increase , third-party processors tend to provide competition to our solutions , particularly among customers that do not seek to differentiate their electronic payment offerings or are eliminating banks from the payments service reducing the need for our solutions . as consolidation in the financial services industry continues , we anticipate that competition for those customers will intensify . adoption of cloud technology . in an effort to leverage lower-cost computing technologies some financial institutions , retailers and electronic payment processors are seeking to transition their systems to make use of cloud technology . currently this is impacting areas such as customer relationship management systems rather than payment services . our investment in aci on demand provides us the grounding to deliver cloud capabilities in the future . 28 electronic payments fraud and compliance . as electronic payment transaction volumes increase , criminal elements continue to find ways to commit a growing volume of fraudulent transactions using a wide range of techniques . financial institutions , retailers and electronic payment processors continue to seek ways to leverage new technologies to identify and prevent fraudulent transactions and other attacks such as denial of service attacks . due to concerns with international terrorism and money laundering , financial institutions in particular are being faced with increasing scrutiny and regulatory pressures . we continue to see opportunity to offer our fraud detection solutions to help customers manage the growing levels of electronic payment fraud and compliance activity . adoption of smartcard technology . in many markets , card issuers are being required to issue new cards with embedded chip technology , most recently in the united states . chip-based cards are more secure , harder to copy and offer the opportunity for multiple functions on one card ( e.g . debit , credit , electronic purse , identification , health records , etc . ) . the emv standard for issuing and processing debit and credit card transactions has emerged as the global standard , with many regions throughout the world working on emv rollouts . the primary benefit of emv deployment is a reduction in electronic payment fraud , with the additional benefit that the core infrastructure necessary for multi-function chip cards is being put in place ( e.g . , chip card readers in atms and pos devices ) allowing the deployment of other technologies like contactless . we are working with many customers around the world to facilitate emv deployments , leveraging several of our solutions . single euro payments area ( sepa ) . the sepa , primarily focused on the european economic community and the united kingdom , is designed to facilitate lower costs for cross-border payments and reduce timeframes for settling electronic payment transactions . recent moves to set an end date for the transition to sepa payment mechanisms will drive more volume to these systems with the potential to cause banks to review the capabilities of the systems supporting these payments . our retail and wholesale banking solutions facilitate key functions that help financial institutions address these mandated regulations . financial institution consolidation . consolidation continues on a national and international basis , as financial institutions seek to add market share and increase overall efficiency . such consolidations have increased , and may continue to increase , in their number , size and market impact as a result of the global economic crisis and the financial crisis affecting the banking and financial industries . there are several potential negative effects of increased consolidation activity . continuing consolidation of financial institutions may result in a smaller number of existing and potential customers for our products and services . consolidation of two of our customers could result in reduced revenues if the combined entity were to negotiate greater volume discounts or discontinue use of certain of our products . additionally , if a non-customer and a customer combine and the combined entity decides to forego future use of our products , our revenue would decline . conversely , we could benefit from the combination of a non-customer and a customer when the combined entity continues use of our products and , as a larger combined entity , increases its demand for our products and services . we tend to focus on larger financial institutions as customers , often resulting in our solutions being the solutions that survive in the consolidated entity . global vendor sourcing . global and regional financial institutions , processors and retailers are aiming to reduce the costs in supplier management by picking suppliers who can service them across all their geographies instead of allowing each country operation to choose suppliers independently . our global footprint from both customer and a delivery perspective enable us to be successful in this global sourced market . however , projects in these environments tend to be more complex and therefore of higher risk . electronic payments convergence . as electronic payment volumes grow and pressures to lower overall cost per transaction increase , financial institutions are seeking methods to consolidate their payment processing across the enterprise . we believe that the strategy of using service-oriented-architectures to allow for re-use of common electronic payment functions such as authentication , authorization , routing and settlement will become more common . story_separator_special_tag selling and marketing selling and marketing includes both the costs related to selling our products to current and prospective customers as well as the costs related to promoting the company , its products and the research efforts required to measure customers ' future needs and satisfaction levels . selling costs are primarily the human resource and travel costs related to the effort expended to license our products and services to current and potential clients within defined territories and or industries as well as the management of the overall relationship with customer accounts . selling costs also include the costs associated with assisting distributors in their efforts to sell our products and services in their respective local markets . marketing costs include costs needed to promote the company and its products as well as perform or acquire market research to help us better understand what products our customers are looking for in the future . marketing costs also include the costs associated with measuring customers ' opinions toward the company , our products and personnel . 36 selling and marketing expense increased $ 6.1 million , or 7.6 % , in the year ended december 31 , 2012 compared to the same period in 2011 primarily as a result of $ 12.0 million from the addition of s1 , partially offset by a $ 5.9 million decrease in personnel related expenses . general and administrative general and administrative expenses are primarily human resource costs including executive salaries and benefits , personnel administration costs , and the costs of corporate support functions such as legal , administrative , human resources and finance and accounting . general and administrative expense increased $ 37.3 million , or 52.3 % , in the year ended december 31 , 2012 compared to the same period in 2011. there were approximately $ 31.5 million and $ 6.7 million of one-time expenses incurred in the year ended december 31 , 2012 , and december 31 , 2011 , respectively . included in the $ 31.5 million of one-time expenses for the year ended december 31 , 2012 were $ 14.2 million of severance expense and accelerated share-based compensation expense , $ 4.1 million related to investment banking fees , $ 5.4 million related to it outsource termination charges , and data center relocations , $ 4.9 million related to facility termination charges and $ 2.9 million of additional professional fees related to the acquisition of s1 . additionally , $ 11.3 million of the increase was the result of the addition of s1 . excluding these expenses , total general and administrative expenses increased $ 1.2 million in the year ended december 31 , 2012 compared to the same period in 2011 , primarily due to increased personnel related expenses . depreciation and amortization depreciation and amortization expense increased $ 14.9 million , or 67.8 % , in the year ended december 31 , 2012 compared to the same period in 2011 primarily as a result of $ 12.7 million from the addition of s1 and $ 1.1 million from the addition of north data and distra acquisition intangible amortization . other income and expense interest income for the year ended december 31 , 2012 decreased $ 0.4 million , or 30.5 % , as compared to the same period in 2011. the decrease in interest income is primarily due to $ 0.5 million in interest related to a tax refund recognized during the year ended december 31 , 2011. interest expense for the year ended december 31 , 2012 increased $ 8.0 million as compared to the same period in 2011 due to the increased debt used to partially fund the s1 acquisition during the first quarter of 2012. other , net consists of foreign currency losses and other non-operating items . other income ( expense ) for the years ended december 31 , 2012 and 2011 were $ 0.4 million and $ ( 0.8 ) million , respectively . we realized a gain of $ 1.6 million on the shares of s1 stock previously held as available-for-sale during the year ended december 31 , 2012. income taxes the effective tax rates for the years ended december 31 , 2012 and 2011 were approximately 25.2 % and 28.7 % , respectively . our effective tax rate each year varies from our federal statutory rate because we operate in multiple foreign countries where we apply their tax laws and rates which vary from those that we apply to the income we generate from our domestic operations . of the foreign jurisdictions in which we operate , our december 31 , 2012 and 2011 effective tax rates were most impacted by our operations in canada , ireland and united kingdom where the tax rates are significantly less than the united states . the effective tax rate for the year ended december 31 , 2012 was positively impacted by a $ 1.6 million release of an accrued tax liability and a favorable adjustment of $ 1.7 million to the company 's uncertain tax positions . the accrued tax liability and the accrual for uncertain positions are no longer required as the statute of limitations expired for the tax returns to which they are associated during 2012. the effective tax rate for the year ended december 31 , 2011 was positively impacted by the release of a $ 3.1 million liability due to the expiration of a contractual obligation related to the transfer of certain intellectual property rights from the united states to non-united states entities . the effective tax rate for the year ended december 31 , 2011 was also positively impacted by a favorable adjustment of $ 4.4 million to our reserve for uncertain tax positions partially offset by the reversal of related deferred tax assets of $ 2.4 million . year ended december 31 , 2011 compared to year ended december 31 , 2010 revenues total revenues for the year ended december 31 , 2011 increased $ 46.7

debt , for terms of the financing arrangement . the acquisition of s1 positions us as a full-service global leader of financial and payment solutions , with the ability to deliver the broadest suite of payment offerings globally targeting financial organizations , processors and retailers  supported by a global team of expert , local employees . s1 brings to the company a highly complementary set of products , strong global capabilities and success with a range of financial institutions and retailers . we have achieved annual cost synergies of approximately $ 48 million with the integration of s1 . we anticipate we will achieve an additional $ 5 million in cost synergies as a result of it , facilities , and data center consolidations in future periods . in addition , the increased global scale and expected cost savings are expected to generate margin expansion . backlog included in backlog estimates are all software license fees , maintenance fees and services specified in executed contracts , as well as revenues from assumed contract renewals to the extent that we believe recognition of the related revenue will occur within the corresponding backlog period . we have historically included assumed renewals in backlog estimates based upon automatic renewal provisions in the executed contract and our historic experience with customer renewal rates . our 60-month backlog estimate represents expected revenues from existing customers using the following key assumptions : 31 maintenance fees are assumed to exist for the duration of the license term for those contracts in which the committed maintenance term is less than the committed license term . license and facilities management arrangements are assumed to renew at the end of their committed term at a rate consistent with our historical experiences . non-recurring license arrangements are assumed to renew as recurring revenue streams . foreign currency exchange rates are assumed to remain constant over the 60-month backlog period for those contracts stated in currencies other than the u.s. dollar . our pricing policies and practices are assumed to remain constant over the 60-month backlog period .


 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.
     ```debt , for terms of the financing arrangement . the acquisition of s1 positions us as a full-service global leader of financial and payment solutions , with the ability to deliver the broadest suite of payment offerings globally targeting financial organizations , processors and retailers  supported by a global team of expert , local employees . s1 brings to the company a highly complementary set of products , strong global capabilities and success with a range of financial institutions and retailers . we have achieved annual cost synergies of approximately $ 48 million with the integration of s1 . we anticipate we will achieve an additional $ 5 million in cost synergies as a result of it , facilities , and data center consolidations in future periods . in addition , the increased global scale and expected cost savings are expected to generate margin expansion . backlog included in backlog estimates are all software license fees , maintenance fees and services specified in executed contracts , as well as revenues from assumed contract renewals to the extent that we believe recognition of the related revenue will occur within the corresponding backlog period . we have historically included assumed renewals in backlog estimates based upon automatic renewal provisions in the executed contract and our historic experience with customer renewal rates . our 60-month backlog estimate represents expected revenues from existing customers using the following key assumptions : 31 maintenance fees are assumed to exist for the duration of the license term for those contracts in which the committed maintenance term is less than the committed license term . license and facilities management arrangements are assumed to renew at the end of their committed term at a rate consistent with our historical experiences . non-recurring license arrangements are assumed to renew as recurring revenue streams . foreign currency exchange rates are assumed to remain constant over the 60-month backlog period for those contracts stated in currencies other than the u.s. dollar . our pricing policies and practices are assumed to remain constant over the 60-month backlog period .
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 Suspicious Activity Report : and regulators expect banks to be monitoring key measures like liquidity in real time . aci 's focus has always been on the real-time execution of transactions and delivery of information through real-time tools such as dashboards so our experience will be valuable in addressing this trend . increasing competition . the electronic payments market is highly competitive and subject to rapid change . our competition comes from in-house information technology departments , third-party electronic payment processors and third-party software companies located both within and outside of the united states . many of these companies are significantly larger than us and have significantly greater financial , technical and marketing resources . as electronic payment transaction volumes increase , third-party processors tend to provide competition to our solutions , particularly among customers that do not seek to differentiate their electronic payment offerings or are eliminating banks from the payments service reducing the need for our solutions . as consolidation in the financial services industry continues , we anticipate that competition for those customers will intensify . adoption of cloud technology . in an effort to leverage lower-cost computing technologies some financial institutions , retailers and electronic payment processors are seeking to transition their systems to make use of cloud technology . currently this is impacting areas such as customer relationship management systems rather than payment services . our investment in aci on demand provides us the grounding to deliver cloud capabilities in the future . 28 electronic payments fraud and compliance . as electronic payment transaction volumes increase , criminal elements continue to find ways to commit a growing volume of fraudulent transactions using a wide range of techniques . financial institutions , retailers and electronic payment processors continue to seek ways to leverage new technologies to identify and prevent fraudulent transactions and other attacks such as denial of service attacks . due to concerns with international terrorism and money laundering , financial institutions in particular are being faced with increasing scrutiny and regulatory pressures . we continue to see opportunity to offer our fraud detection solutions to help customers manage the growing levels of electronic payment fraud and compliance activity . adoption of smartcard technology . in many markets , card issuers are being required to issue new cards with embedded chip technology , most recently in the united states . chip-based cards are more secure , harder to copy and offer the opportunity for multiple functions on one card ( e.g . debit , credit , electronic purse , identification , health records , etc . ) . the emv standard for issuing and processing debit and credit card transactions has emerged as the global standard , with many regions throughout the world working on emv rollouts . the primary benefit of emv deployment is a reduction in electronic payment fraud , with the additional benefit that the core infrastructure necessary for multi-function chip cards is being put in place ( e.g . , chip card readers in atms and pos devices ) allowing the deployment of other technologies like contactless . we are working with many customers around the world to facilitate emv deployments , leveraging several of our solutions . single euro payments area ( sepa ) . the sepa , primarily focused on the european economic community and the united kingdom , is designed to facilitate lower costs for cross-border payments and reduce timeframes for settling electronic payment transactions . recent moves to set an end date for the transition to sepa payment mechanisms will drive more volume to these systems with the potential to cause banks to review the capabilities of the systems supporting these payments . our retail and wholesale banking solutions facilitate key functions that help financial institutions address these mandated regulations . financial institution consolidation . consolidation continues on a national and international basis , as financial institutions seek to add market share and increase overall efficiency . such consolidations have increased , and may continue to increase , in their number , size and market impact as a result of the global economic crisis and the financial crisis affecting the banking and financial industries . there are several potential negative effects of increased consolidation activity . continuing consolidation of financial institutions may result in a smaller number of existing and potential customers for our products and services . consolidation of two of our customers could result in reduced revenues if the combined entity were to negotiate greater volume discounts or discontinue use of certain of our products . additionally , if a non-customer and a customer combine and the combined entity decides to forego future use of our products , our revenue would decline . conversely , we could benefit from the combination of a non-customer and a customer when the combined entity continues use of our products and , as a larger combined entity , increases its demand for our products and services . we tend to focus on larger financial institutions as customers , often resulting in our solutions being the solutions that survive in the consolidated entity . global vendor sourcing . global and regional financial institutions , processors and retailers are aiming to reduce the costs in supplier management by picking suppliers who can service them across all their geographies instead of allowing each country operation to choose suppliers independently . our global footprint from both customer and a delivery perspective enable us to be successful in this global sourced market . however , projects in these environments tend to be more complex and therefore of higher risk . electronic payments convergence . as electronic payment volumes grow and pressures to lower overall cost per transaction increase , financial institutions are seeking methods to consolidate their payment processing across the enterprise . we believe that the strategy of using service-oriented-architectures to allow for re-use of common electronic payment functions such as authentication , authorization , routing and settlement will become more common . story_separator_special_tag selling and marketing selling and marketing includes both the costs related to selling our products to current and prospective customers as well as the costs related to promoting the company , its products and the research efforts required to measure customers ' future needs and satisfaction levels . selling costs are primarily the human resource and travel costs related to the effort expended to license our products and services to current and potential clients within defined territories and or industries as well as the management of the overall relationship with customer accounts . selling costs also include the costs associated with assisting distributors in their efforts to sell our products and services in their respective local markets . marketing costs include costs needed to promote the company and its products as well as perform or acquire market research to help us better understand what products our customers are looking for in the future . marketing costs also include the costs associated with measuring customers ' opinions toward the company , our products and personnel . 36 selling and marketing expense increased $ 6.1 million , or 7.6 % , in the year ended december 31 , 2012 compared to the same period in 2011 primarily as a result of $ 12.0 million from the addition of s1 , partially offset by a $ 5.9 million decrease in personnel related expenses . general and administrative general and administrative expenses are primarily human resource costs including executive salaries and benefits , personnel administration costs , and the costs of corporate support functions such as legal , administrative , human resources and finance and accounting . general and administrative expense increased $ 37.3 million , or 52.3 % , in the year ended december 31 , 2012 compared to the same period in 2011. there were approximately $ 31.5 million and $ 6.7 million of one-time expenses incurred in the year ended december 31 , 2012 , and december 31 , 2011 , respectively . included in the $ 31.5 million of one-time expenses for the year ended december 31 , 2012 were $ 14.2 million of severance expense and accelerated share-based compensation expense , $ 4.1 million related to investment banking fees , $ 5.4 million related to it outsource termination charges , and data center relocations , $ 4.9 million related to facility termination charges and $ 2.9 million of additional professional fees related to the acquisition of s1 . additionally , $ 11.3 million of the increase was the result of the addition of s1 . excluding these expenses , total general and administrative expenses increased $ 1.2 million in the year ended december 31 , 2012 compared to the same period in 2011 , primarily due to increased personnel related expenses . depreciation and amortization depreciation and amortization expense increased $ 14.9 million , or 67.8 % , in the year ended december 31 , 2012 compared to the same period in 2011 primarily as a result of $ 12.7 million from the addition of s1 and $ 1.1 million from the addition of north data and distra acquisition intangible amortization . other income and expense interest income for the year ended december 31 , 2012 decreased $ 0.4 million , or 30.5 % , as compared to the same period in 2011. the decrease in interest income is primarily due to $ 0.5 million in interest related to a tax refund recognized during the year ended december 31 , 2011. interest expense for the year ended december 31 , 2012 increased $ 8.0 million as compared to the same period in 2011 due to the increased debt used to partially fund the s1 acquisition during the first quarter of 2012. other , net consists of foreign currency losses and other non-operating items . other income ( expense ) for the years ended december 31 , 2012 and 2011 were $ 0.4 million and $ ( 0.8 ) million , respectively . we realized a gain of $ 1.6 million on the shares of s1 stock previously held as available-for-sale during the year ended december 31 , 2012. income taxes the effective tax rates for the years ended december 31 , 2012 and 2011 were approximately 25.2 % and 28.7 % , respectively . our effective tax rate each year varies from our federal statutory rate because we operate in multiple foreign countries where we apply their tax laws and rates which vary from those that we apply to the income we generate from our domestic operations . of the foreign jurisdictions in which we operate , our december 31 , 2012 and 2011 effective tax rates were most impacted by our operations in canada , ireland and united kingdom where the tax rates are significantly less than the united states . the effective tax rate for the year ended december 31 , 2012 was positively impacted by a $ 1.6 million release of an accrued tax liability and a favorable adjustment of $ 1.7 million to the company 's uncertain tax positions . the accrued tax liability and the accrual for uncertain positions are no longer required as the statute of limitations expired for the tax returns to which they are associated during 2012. the effective tax rate for the year ended december 31 , 2011 was positively impacted by the release of a $ 3.1 million liability due to the expiration of a contractual obligation related to the transfer of certain intellectual property rights from the united states to non-united states entities . the effective tax rate for the year ended december 31 , 2011 was also positively impacted by a favorable adjustment of $ 4.4 million to our reserve for uncertain tax positions partially offset by the reversal of related deferred tax assets of $ 2.4 million . year ended december 31 , 2011 compared to year ended december 31 , 2010 revenues total revenues for the year ended december 31 , 2011 increased $ 46.7

