overview activity for our accommodations and offshore products segments is primarily tied to the long-term outlook for commodity prices . in contrast , activity for our well site services and tubular services segments responds to shorter-term movements in oil and natural gas prices and , specifically , changes in north american drilling and completion activity . other factors that can affect our business and financial results include the general global economic environment and regulatory changes in the united states and internationally . generally , our oil sands and mining accommodations customers are making multi-billion dollar investments to develop their prospects , which have estimated reserve lives of 10 to in excess of 30 years and , consequently , these investments are dependent on those customers ' longer-term view of commodity demand and prices . oil sands development activity has increased in the past year and has had a positive impact on our accommodations segment . recent announcements of new and expanded oil sands projects will create the opportunity for extensions of existing accommodations contracts and incremental accommodations contracts for us in canada . in addition , several major oil companies and national oil companies have announced joint ventures to develop oil sands leases that should bode well for future oil sands investment and , as a result , demand for oil sands accommodations . our australian accommodations business is significantly influenced by increased metallurgical coal demand , especially from japan , china and india . metallurgical coal prices in china have strengthened recently and chinese metallurgical coal demand is expected to increase in 2012 compared to 2011 and could result in another annual metallurgical coal import record . we are expanding our australian accommodations capacity to meet this increasing demand . accommodations deployed to support onshore u.s. drilling activity in several of the active shale play regions have also favorably contributed to our results . our offshore products segment provides highly engineered products for offshore oil and natural gas drilling and production systems and facilities . sales of our offshore products and services depend primarily upon development of infrastructure for offshore production systems and subsea pipelines , repairs and upgrades of existing offshore drilling rigs and construction of new offshore drilling rigs and vessels . in this segment , we are particularly influenced by global deepwater drilling and production spending , which are driven largely by our customers ' longer-term outlook for oil and natural gas prices . in our well site services business segment , we predominantly provide rental tools and services and , to a lesser extent , land drilling services . our rental tools and services business provides equipment and service personnel utilized in the completion and initial production of new and recompleted wells . activity for the rental tools and services business is dependent primarily upon the level and complexity of drilling , completion and workover activity throughout north america . well complexity has increased as the number of productive zones completed in connection with horizontal drilling has increased . demand for our drilling services is driven by land drilling activity in our primary drilling markets in west texas , where we primarily drill oil wells , and in the rocky mountains area in the u.s. where we drill both oil and natural gas wells . through our tubular services segment , we distribute a broad range of casing and tubing used in the drilling and completion of oil and natural gas wells primarily in north america . accordingly , sales and gross margins in our tubular services segment depend upon the overall level of drilling activity , the types of wells being drilled , movements in global steel input prices and the overall industry level of octg inventory and pricing . historically , tubular services ' gross margin generally expands during periods of rising octg prices and contracts during periods of decreasing octg prices . 41 index to financial statements we have a diversified product and service offering , which has exposure to activities conducted throughout the oil and gas cycle . demand for our tubular services , land drilling and rental tools and services businesses is highly correlated to changes in the drilling rig count in the united states and , to a much lesser extent , canada . the table below sets forth a summary of north american rig activity , as measured by baker hughes incorporated , for the periods indicated . replace_table_token_8_th the rig count fell precipitously in the first half of 2009 in response to the impact of the global economic downturn which negatively impacted energy prices but has substantially recovered from its june 2009 low . the average north american rig count for the year ended december 31 , 2011 increased by 406 rigs , or 21 % , compared to the average for the year ended december 31 , 2010. a factor that influences the financial results for our accommodations segment is the exchange rate between the u.s. dollar and the canadian dollar and , to a lesser extent , the exchange rate between the u.s. dollar and the australian dollar . our accommodations segment has derived a majority of its revenues and operating income in canada and , more recently , australia . these revenues and profits are translated into u.s. dollars for u.s. gaap financial reporting purposes . for the year 2011 , the canadian dollar was valued at an average exchange rate of u.s. $ 1.01 compared to u.s. $ 0.97 for 2010 , an increase of 4 % . this strengthening of the canadian dollar had a positive impact on the translation of earnings generated from our canadian subsidiaries and , therefore , the financial results of our accommodations segment . for the year 2011 , the australian dollar was valued at average exchange rate of u.s. $ 1.03 compared to u.s. $ .92 for 2010 , an increase of 12 % . story_separator_special_tag consolidated revenues increased $ 303.7 million , or 14 % , in 2010 compared to 2009. our well site services segment revenues increased $ 170.9 million , or 56 % , in 2010 compared to 2009. this increase was primarily due to increased rental tools and services revenues and significantly increased rig utilization in our drilling services operations . our rental tools and services revenues increased $ 108.9 million , or 47 % , primarily due to increased demand for completion services with the increase in the u.s. rig count , a more favorable mix of higher value equipment , increased equipment utilization and improved pricing . our drilling services revenues increased $ 62.0 million , or 87 % , in 2010 compared to 2009 primarily as a result of increased utilization of our rigs . utilization of our drilling rigs increased from an average of approximately 37 % in 2009 to an average of approximately 71 % in 2010 . 46 index to financial statements our accommodations segment reported revenues in 2010 that were $ 56.3 million , or 12 % , above 2009. the increase in accommodations revenue resulted from increased activity at our large accommodation facilities supporting oil sands development activities in northern alberta , canada , the expansion of two of these facilities and the strengthening of the canadian dollar versus the u.s. dollar , partially offset by a $ 62.7 million decrease in third-party accommodations manufacturing revenues . our offshore products segment revenues decreased $ 80.5 million , or 16 % , in 2010 compared to 2009. this decrease was primarily due to lower starting backlog levels , a decrease in subsea pipeline revenues and rig and vessel equipment revenues driven principally by reductions in our customers ' spending caused by deferrals and delays of deepwater development projects and capital upgrades . tubular services segment revenues increased $ 157.0 million , or 19 % , in 2010 compared to 2009. this increase was a result of an increase in tons shipped from 330,800 in 2009 to 502,800 in 2010 driven by increased drilling activity , an increase of 172,000 tons , or 52 % , partially offset by a 22 % decrease in realized revenues per ton shipped in 2010. cost of sales and service . our consolidated cost of sales increased $ 234.1 million , or 14 % , in 2010 compared to 2009. this increase was primarily a result of increased cost of sales at our tubular services segment of $ 161.2 million , or 21 % , an increase at our well site services segment of $ 97.8 million , or 43 % , and an increase at our accommodations segment of $ 35.7 million , or 13 % , partially offset by a decrease in cost of sales at our offshore products segment of $ 60.6 million , or 16 % . our consolidated gross margin as a percentage of revenues was 22 % in both 2010 and 2009. our well site services segment cost of sales increased $ 97.8 million , or 43 % , in 2010 compared to 2009 as a result of a $ 50.5 million , or 30 % , increase in rental tools and services cost of sales and a $ 47.3 million , or 81 % , increase in drilling services cost of sales . our well site services segment gross margin as a percentage of revenues increased from 25 % in 2009 to 32 % in 2010. our rental tools and services gross margin as a percentage of revenues increased from 28 % in 2009 to 36 % in 2010 primarily due to a more favorable mix of higher value rentals and improved pricing along with improved fixed cost absorption as a result of increased rental tool utilization . our drilling services gross margin as a percentage of revenues increased from 18 % in 2009 to 21 % in 2010 primarily due to the increase in drilling activity levels . our accommodations segment cost of sales increased $ 35.7 million , or 13 % , in 2010 compared to 2009 primarily as a result of increased activity at our large accommodation facilities supporting oil sands development activities in northern alberta , canada , the expansion of two of these facilities and the strengthening of the canadian dollar versus the u.s. dollar , partially offset by a decrease in third-party accommodations manufacturing and installation costs . our accommodations segment gross margin as a percentage of revenues was 42 % in 2009 and 2010. our offshore products segment cost of sales decreased $ 60.6 million , or 16 % , in 2010 compared to 2009 primarily due to a decrease in subsea pipeline and rig and vessel equipment costs . our offshore products segment gross margin as a percentage of revenues was 26 % in both 2009 and 2010. tubular services segment cost of sales increased $ 161.2 million , or 21 % , in 2010 compared to 2009 primarily as a result of an increase in tons shipped driven by increased drilling activity , partially offset by lower priced octg inventory being sold . our tubular services segment gross margin as a percentage of revenues decreased from 7 % in 2009 to 5 % in 2010 primarily due to a larger portion of service related costs expensed on certain program work . selling , general and administrative expenses . sg & a expense increased $ 11.6 million , or 8 % , in 2010 compared to 2009 due primarily to an increased accrual for incentive bonuses , increased salaries , wages and benefits and an increase in our accommodations sg & a expenses as a result of the strengthening of the canadian dollar versus the u.s. dollar . sg & a was 6.3 % of revenues in 2010 compared to 6.6 % of revenues in 2009. depreciation and amortization . depreciation and amortization expense increased $ 6.1 million , or 5 % , in 2010

liquidity and capital resources our primary liquidity needs are to fund capital expenditures , which in the past have included expanding our accommodations facilities , expanding and upgrading our offshore products manufacturing facilities and equipment , replacing and increasing rental tool assets , adding and upgrading drilling rigs , funding new product development and general working capital needs . in addition , capital has been used to fund strategic business acquisitions . our primary sources of funds have been cash flow from operations and proceeds from borrowings . see note 8 to the consolidated financial statements included in this annual report on form 10-k. cash totaling $ 215.9 million was provided by operations during the year ended december 31 , 2011 compared to cash totaling $ 230.9 million provided by operations during the year ended december 31 , 2010. during 2011 , $ 340.3 million was used to fund working capital , primarily due to increased investments in receivables and inventory in our tubular services and offshore products segments due to higher activity levels . during 2010 , $ 100.0 million was used to fund working capital , primarily due to increased investments in working capital for our tubular services and rental tools and services businesses and lower taxes payable , partially offset by a reduction in accounts receivable at our offshore products segment . cash was used in investing activities during the years ended december 31 , 2011 and 2010 in the amount of $ 489.0 million and $ 889.7 million , respectively . capital expenditures totaled $ 487.5 million and $ 182.2 million during the years ended december 31 , 2011 and 2010 , respectively . capital expenditures in both years consisted principally of purchases and installation of assets for our accommodations and well site services segments , and in particular for accommodations investments made in support of canadian oil sands developments and , in 2011 , australian mining related accommodations facilities .


 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 liquidity needs are to fund capital expenditures , which in the past have included expanding our accommodations facilities , expanding and upgrading our offshore products manufacturing facilities and equipment , replacing and increasing rental tool assets , adding and upgrading drilling rigs , funding new product development and general working capital needs . in addition , capital has been used to fund strategic business acquisitions . our primary sources of funds have been cash flow from operations and proceeds from borrowings . see note 8 to the consolidated financial statements included in this annual report on form 10-k. cash totaling $ 215.9 million was provided by operations during the year ended december 31 , 2011 compared to cash totaling $ 230.9 million provided by operations during the year ended december 31 , 2010. during 2011 , $ 340.3 million was used to fund working capital , primarily due to increased investments in receivables and inventory in our tubular services and offshore products segments due to higher activity levels . during 2010 , $ 100.0 million was used to fund working capital , primarily due to increased investments in working capital for our tubular services and rental tools and services businesses and lower taxes payable , partially offset by a reduction in accounts receivable at our offshore products segment . cash was used in investing activities during the years ended december 31 , 2011 and 2010 in the amount of $ 489.0 million and $ 889.7 million , respectively . capital expenditures totaled $ 487.5 million and $ 182.2 million during the years ended december 31 , 2011 and 2010 , respectively . capital expenditures in both years consisted principally of purchases and installation of assets for our accommodations and well site services segments , and in particular for accommodations investments made in support of canadian oil sands developments and , in 2011 , australian mining related accommodations facilities .
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 Suspicious Activity Report : overview activity for our accommodations and offshore products segments is primarily tied to the long-term outlook for commodity prices . in contrast , activity for our well site services and tubular services segments responds to shorter-term movements in oil and natural gas prices and , specifically , changes in north american drilling and completion activity . other factors that can affect our business and financial results include the general global economic environment and regulatory changes in the united states and internationally . generally , our oil sands and mining accommodations customers are making multi-billion dollar investments to develop their prospects , which have estimated reserve lives of 10 to in excess of 30 years and , consequently , these investments are dependent on those customers ' longer-term view of commodity demand and prices . oil sands development activity has increased in the past year and has had a positive impact on our accommodations segment . recent announcements of new and expanded oil sands projects will create the opportunity for extensions of existing accommodations contracts and incremental accommodations contracts for us in canada . in addition , several major oil companies and national oil companies have announced joint ventures to develop oil sands leases that should bode well for future oil sands investment and , as a result , demand for oil sands accommodations . our australian accommodations business is significantly influenced by increased metallurgical coal demand , especially from japan , china and india . metallurgical coal prices in china have strengthened recently and chinese metallurgical coal demand is expected to increase in 2012 compared to 2011 and could result in another annual metallurgical coal import record . we are expanding our australian accommodations capacity to meet this increasing demand . accommodations deployed to support onshore u.s. drilling activity in several of the active shale play regions have also favorably contributed to our results . our offshore products segment provides highly engineered products for offshore oil and natural gas drilling and production systems and facilities . sales of our offshore products and services depend primarily upon development of infrastructure for offshore production systems and subsea pipelines , repairs and upgrades of existing offshore drilling rigs and construction of new offshore drilling rigs and vessels . in this segment , we are particularly influenced by global deepwater drilling and production spending , which are driven largely by our customers ' longer-term outlook for oil and natural gas prices . in our well site services business segment , we predominantly provide rental tools and services and , to a lesser extent , land drilling services . our rental tools and services business provides equipment and service personnel utilized in the completion and initial production of new and recompleted wells . activity for the rental tools and services business is dependent primarily upon the level and complexity of drilling , completion and workover activity throughout north america . well complexity has increased as the number of productive zones completed in connection with horizontal drilling has increased . demand for our drilling services is driven by land drilling activity in our primary drilling markets in west texas , where we primarily drill oil wells , and in the rocky mountains area in the u.s. where we drill both oil and natural gas wells . through our tubular services segment , we distribute a broad range of casing and tubing used in the drilling and completion of oil and natural gas wells primarily in north america . accordingly , sales and gross margins in our tubular services segment depend upon the overall level of drilling activity , the types of wells being drilled , movements in global steel input prices and the overall industry level of octg inventory and pricing . historically , tubular services ' gross margin generally expands during periods of rising octg prices and contracts during periods of decreasing octg prices . 41 index to financial statements we have a diversified product and service offering , which has exposure to activities conducted throughout the oil and gas cycle . demand for our tubular services , land drilling and rental tools and services businesses is highly correlated to changes in the drilling rig count in the united states and , to a much lesser extent , canada . the table below sets forth a summary of north american rig activity , as measured by baker hughes incorporated , for the periods indicated . replace_table_token_8_th the rig count fell precipitously in the first half of 2009 in response to the impact of the global economic downturn which negatively impacted energy prices but has substantially recovered from its june 2009 low . the average north american rig count for the year ended december 31 , 2011 increased by 406 rigs , or 21 % , compared to the average for the year ended december 31 , 2010. a factor that influences the financial results for our accommodations segment is the exchange rate between the u.s. dollar and the canadian dollar and , to a lesser extent , the exchange rate between the u.s. dollar and the australian dollar . our accommodations segment has derived a majority of its revenues and operating income in canada and , more recently , australia . these revenues and profits are translated into u.s. dollars for u.s. gaap financial reporting purposes . for the year 2011 , the canadian dollar was valued at an average exchange rate of u.s. $ 1.01 compared to u.s. $ 0.97 for 2010 , an increase of 4 % . this strengthening of the canadian dollar had a positive impact on the translation of earnings generated from our canadian subsidiaries and , therefore , the financial results of our accommodations segment . for the year 2011 , the australian dollar was valued at average exchange rate of u.s. $ 1.03 compared to u.s. $ .92 for 2010 , an increase of 12 % . story_separator_special_tag consolidated revenues increased $ 303.7 million , or 14 % , in 2010 compared to 2009. our well site services segment revenues increased $ 170.9 million , or 56 % , in 2010 compared to 2009. this increase was primarily due to increased rental tools and services revenues and significantly increased rig utilization in our drilling services operations . our rental tools and services revenues increased $ 108.9 million , or 47 % , primarily due to increased demand for completion services with the increase in the u.s. rig count , a more favorable mix of higher value equipment , increased equipment utilization and improved pricing . our drilling services revenues increased $ 62.0 million , or 87 % , in 2010 compared to 2009 primarily as a result of increased utilization of our rigs . utilization of our drilling rigs increased from an average of approximately 37 % in 2009 to an average of approximately 71 % in 2010 . 46 index to financial statements our accommodations segment reported revenues in 2010 that were $ 56.3 million , or 12 % , above 2009. the increase in accommodations revenue resulted from increased activity at our large accommodation facilities supporting oil sands development activities in northern alberta , canada , the expansion of two of these facilities and the strengthening of the canadian dollar versus the u.s. dollar , partially offset by a $ 62.7 million decrease in third-party accommodations manufacturing revenues . our offshore products segment revenues decreased $ 80.5 million , or 16 % , in 2010 compared to 2009. this decrease was primarily due to lower starting backlog levels , a decrease in subsea pipeline revenues and rig and vessel equipment revenues driven principally by reductions in our customers ' spending caused by deferrals and delays of deepwater development projects and capital upgrades . tubular services segment revenues increased $ 157.0 million , or 19 % , in 2010 compared to 2009. this increase was a result of an increase in tons shipped from 330,800 in 2009 to 502,800 in 2010 driven by increased drilling activity , an increase of 172,000 tons , or 52 % , partially offset by a 22 % decrease in realized revenues per ton shipped in 2010. cost of sales and service . our consolidated cost of sales increased $ 234.1 million , or 14 % , in 2010 compared to 2009. this increase was primarily a result of increased cost of sales at our tubular services segment of $ 161.2 million , or 21 % , an increase at our well site services segment of $ 97.8 million , or 43 % , and an increase at our accommodations segment of $ 35.7 million , or 13 % , partially offset by a decrease in cost of sales at our offshore products segment of $ 60.6 million , or 16 % . our consolidated gross margin as a percentage of revenues was 22 % in both 2010 and 2009. our well site services segment cost of sales increased $ 97.8 million , or 43 % , in 2010 compared to 2009 as a result of a $ 50.5 million , or 30 % , increase in rental tools and services cost of sales and a $ 47.3 million , or 81 % , increase in drilling services cost of sales . our well site services segment gross margin as a percentage of revenues increased from 25 % in 2009 to 32 % in 2010. our rental tools and services gross margin as a percentage of revenues increased from 28 % in 2009 to 36 % in 2010 primarily due to a more favorable mix of higher value rentals and improved pricing along with improved fixed cost absorption as a result of increased rental tool utilization . our drilling services gross margin as a percentage of revenues increased from 18 % in 2009 to 21 % in 2010 primarily due to the increase in drilling activity levels . our accommodations segment cost of sales increased $ 35.7 million , or 13 % , in 2010 compared to 2009 primarily as a result of increased activity at our large accommodation facilities supporting oil sands development activities in northern alberta , canada , the expansion of two of these facilities and the strengthening of the canadian dollar versus the u.s. dollar , partially offset by a decrease in third-party accommodations manufacturing and installation costs . our accommodations segment gross margin as a percentage of revenues was 42 % in 2009 and 2010. our offshore products segment cost of sales decreased $ 60.6 million , or 16 % , in 2010 compared to 2009 primarily due to a decrease in subsea pipeline and rig and vessel equipment costs . our offshore products segment gross margin as a percentage of revenues was 26 % in both 2009 and 2010. tubular services segment cost of sales increased $ 161.2 million , or 21 % , in 2010 compared to 2009 primarily as a result of an increase in tons shipped driven by increased drilling activity , partially offset by lower priced octg inventory being sold . our tubular services segment gross margin as a percentage of revenues decreased from 7 % in 2009 to 5 % in 2010 primarily due to a larger portion of service related costs expensed on certain program work . selling , general and administrative expenses . sg & a expense increased $ 11.6 million , or 8 % , in 2010 compared to 2009 due primarily to an increased accrual for incentive bonuses , increased salaries , wages and benefits and an increase in our accommodations sg & a expenses as a result of the strengthening of the canadian dollar versus the u.s. dollar . sg & a was 6.3 % of revenues in 2010 compared to 6.6 % of revenues in 2009. depreciation and amortization . depreciation and amortization expense increased $ 6.1 million , or 5 % , in 2010

