`` total revenue for 2015 was $ 8,209 million , a three percent decrease from $ 8,420 million in 2014. excluding the impact of currency and substrate sales , revenue was up $ 315 million from $ 6,486 million to $ 6,801 million , driven primarily by stronger oe light vehicle volumes in north america , europe , india and china , increased aftermarket sales in north america and south america and new platforms in europe , china and japan , which were partially offset by lower commercial truck , off-highway and other revenue mainly in south america and china . cost of sales : cost of sales for 2015 was $ 6,845 million , or 83.4 percent of sales , compared to $ 7,025 million , or 83.4 percent of sales in 2014. the following table lists the primary drivers behind the change in cost of sales ( $ millions ) . replace_table_token_14_th the decrease in cost of sales was due to the impact of currency exchange rates , lower net material costs , and lower other costs , mainly manufacturing , partially offset by the year-over-year increase in volume . 41 gross margin : revenue less cost of sales for 2015 was $ 1,364 million , or 16.6 percent of sales , versus $ 1,395 million , or 16.6 percent of sales in 2014. the effect on gross margin resulting from year-over-year increase in volume , lower net material costs and lower other costs , mainly manufacturing , was more than offset by unfavorable currency . engineering , research and development : engineering , research and development expense was $ 146 million and $ 169 million in 2015 and 2014 , respectively , mainly due to currency impact and the timing of customers ' recoveries . selling , general and administrative ( sg & a ) : selling , general and administrative expense was down $ 28 million in 2015 , at $ 491 million , compared to $ 519 million in 2014 , mainly due to currency impact . depreciation and amortization : depreciation and amortization expense was $ 203 million and $ 208 million for 2015 and 2014 , respectively . earnings before interest expense , taxes and noncontrolling interests ( “ ebit ” ) was $ 519 million for 2015 , an increase of $ 27 million , when compared to $ 492 million in the prior year . higher oe light vehicle volumes in north america , europe , india and china , increased aftermarket sales in north america and south america , new platforms in europe , china and japan , the benefit of our product cost leadership initiatives and savings from previous restructuring activities were partially offset by lower commercial truck , off-highway and other revenue mainly in south america and china , unfavorable mix , higher restructuring costs and $ 64 million of negative currency . ebit for 2015 also benefited from the timing of a customer recovery in china clean air of $ 5 million . ebit for 2014 included a $ 7 million adjustment to workers ' compensation reserves . results from operations net sales and operating revenues for years 2015 and 2014 the tables below reflect our revenues for 2015 and 2014. we show the component of our oe revenue represented by substrate sales . while we generally have primary design , engineering and manufacturing responsibility for oe emission control systems , we do not manufacture substrates . substrates are porous ceramic filters coated with a catalyst - typically , precious metals such as platinum , palladium and rhodium . these are supplied to us by tier 2 suppliers generally as directed by our oe customers . we generally earn a small margin on these components of the system . as the need for more sophisticated emission control solutions increases to meet more stringent environmental regulations , and as we capture more diesel aftertreatment business , these substrate components have been increasing as a percentage of our revenue . while these substrates dilute our gross margin percentage , they are a necessary component of an emission control system . our value-add content in an emission control system includes designing the system to meet environmental regulations through integration of the substrates into the system , maximizing use of thermal energy to heat up the catalyst quickly , efficiently managing airflow to reduce back pressure as the exhaust stream moves past the catalyst , managing the expansion and contraction of the emission control system components due to temperature extremes experienced by an emission control system , using advanced acoustic engineering tools to design the desired exhaust sound , minimizing the opportunity for the fragile components of the substrate to be damaged when we integrate it into the emission control system and reducing unwanted noise , vibration and harshness transmitted through the emission control system . we present these substrate sales separately in the following table because we believe investors utilize this information to understand the impact of this portion of our revenues on our overall business and because it removes the impact of potentially volatile precious metals pricing from our revenues . while our original equipment customers generally assume the risk of precious metals pricing volatility , it impacts our reported revenues . presenting revenues that exclude “ substrates ” used in catalytic converters and diesel particulate filters removes this impact . additionally , we present these reconciliations of revenues in order to reflect value-add revenues without the effect of changes in foreign currency rates . we have not reflected any currency impact in the 2014 table since this is the base period for measuring the effects of currency during 2015 on our operations . we believe investors find this information useful in understanding period-to-period comparisons in our revenues . story_separator_special_tag ebit as a percentage of revenues for asia pacific in 2014 was even when compared to 2013. the benefit from higher light vehicle production volumes , new platforms and higher commercial truck and off-highway vehicle revenues in china and japan and restructuring savings in australia was offset by lower volumes in australia and thailand , higher engineering expenses and higher restructuring and related expenses . 50 in the ride performance division , ebit as a percentage of revenues in 2014 was up two percentage points compared to the 2013. in 2014 , ebit as a percentage of revenues for north america was up one percentage point compared to 2013. the benefits of increased light vehicle and commercial truck volumes and positive aftermarket product mix were partially offset by higher restructuring and related expenses and unfavorable currency . ebit as a percentage of revenues in europe , south america and india was up five percentage points in 2014 when compared to 2013. the increase was driven by lower year-over-year restructuring and related expenses , increased light vehicle and commercial truck volumes in europe , higher aftermarket revenues in south america and india and year-over-year savings from prior restructuring activities , partially offset by lower light vehicle sales in south america and negative currency . in asia pacific , ebit as a percentage of revenues in 2014 was up six percentage points from 2013. ebit benefited from higher light vehicle production volumes in china , savings from prior restructuring activities in australia and positive currency , partially offset by lower volumes in australia . interest expense , net of interest capitalized we reported interest expense in 2015 of $ 67 million ( substantially all in our u.s. operations ) net of interest capitalized of $ 6 million , and $ 91 million ( substantially all in our u.s. operations ) net of interest capitalized of $ 5 million in 2014. included in 2014 was $ 13 million of expense related to our refinancing activities . the decrease was due to lower interest rates from the refinancing completed in december 2014 where we extended maturities , increased the size of our senior secured credit facility and reduced the rates on the credit facility and refinanced the senior unsecured notes with new maturity dates bearing lower interest rates . we reported interest expense in 2014 of $ 91 million ( substantially all in our u.s. operations ) net of interest capitalized of $ 5 million , up from $ 80 million ( substantially all in our u.s. operations ) net of interest capitalized of $ 4 million in 2013. included in 2014 was $ 13 million of expense related to our refinancing activities . excluding the refinancing expenses , interest expense decreased by $ 2 million in 2014 compared to 2013. on december 31 , 2015 , we had $ 758 million in long-term debt obligations that have fixed interest rates . of that amount , $ 500 million is fixed through december 2020 , $ 225 million is fixed through december 2024 and the remainder is fixed from 2015 through 2025. we also have $ 382 million in long-term debt obligations that are subject to variable interest rates . for more detailed explanations on our debt structure and senior credit facility refer to “ liquidity and capital resources — capitalization ” later in this management 's discussion and analysis . income taxes we reported income tax expense of $ 149 million in 2015. the tax expense recorded in 2015 included a net tax benefit of $ 15 million primarily relating to prior year u.s. research and development tax credits , changes to uncertain tax positions , and prior year income tax adjustments . we reported an income tax expense of $ 131 million for 2014. the tax expense recorded in 2014 includes a net tax benefit of $ 11 million for prior year tax adjustments primarily relating to changes to uncertain tax positions and prior year income tax estimates . we reported an income tax expense of $ 122 million for 2013. the tax expense recorded in 2013 includes a net tax benefit of $ 25 million for tax adjustments primarily related to recognizing a u.s. tax benefit for foreign taxes and changes to prior year estimates including changes to uncertain tax positions . the u.s. tax benefit for foreign taxes is driven by our ability to claim a u.s. foreign tax credit beginning in 2013. the u.s. foreign tax credit regime provides for a credit against u.s. taxes otherwise payable for foreign taxes paid with regard to dividends , interest and royalties paid to us in the u.s. we believe it is reasonably possible that up to $ 10 million in unrecognized tax benefits related to the expiration of foreign statute of limitations and the conclusion of income tax examinations may be recognized within the next twelve months . our federal net operating loss ( `` nol `` ) at december 31 , 2013 totaled $ 37 million . we had fully utilized our nol as of june 30 , 2014. the state nols expire in various tax years through 2032. restructuring and other charges over the past several years , we have adopted plans to restructure portions of our operations . these plans were approved by our board of directors and were designed to reduce operational and administrative overhead costs throughout the business . in 2013 , we incurred $ 78 million in restructuring and related costs , primarily related to european cost reduction efforts , including non-cash asset write downs of $ 3 million , the costs to exit the distribution of aftermarket exhaust products and ending production of leaf springs in australia , headcount reductions in various regions , and the net impact of freezing our defined benefit plans in the united kingdom , of which $ 70 million was recorded in cost of sales , $ 6 million in sg & a , $ 1 million in engineering

cash flows for 2015 and 2014 replace_table_token_29_th operating activities for 2015 , operating activities provided $ 517 million in cash compared to $ 341 million cash provided during last year . the higher cash from operations was primarily driven by higher earnings , working capital improvements , lower interest payments and lower tax payments . for 2015 , cash used for working capital was $ 9 million versus $ 137 million of cash used for working capital in 2014. receivables were a use of cash of $ 90 million for 2015 compared to a use of cash of $ 83 million in the prior year . inventory represented a cash outflow of $ 36 million for 2015 and a cash outflow of $ 74 million during 2014. accounts payable provided $ 90 million of cash for the year ended december 31 , 2015 , compared to $ 94 million of cash provided for the year ended december 31 , 2014. cash taxes were $ 105 million for 2015 , net of a us tax refund of $ 25 million for overpayment in 2014 , compared to $ 136 million in the prior year . investing activities cash used for investing activities was $ 36 million lower in 2015 compared to 2014. cash payments for plant , property and equipment were $ 286 million in 2015 versus payments of $ 328 million in 2014 , a decrease of $ 42 million .


 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 for 2015 and 2014 replace_table_token_29_th operating activities for 2015 , operating activities provided $ 517 million in cash compared to $ 341 million cash provided during last year . the higher cash from operations was primarily driven by higher earnings , working capital improvements , lower interest payments and lower tax payments . for 2015 , cash used for working capital was $ 9 million versus $ 137 million of cash used for working capital in 2014. receivables were a use of cash of $ 90 million for 2015 compared to a use of cash of $ 83 million in the prior year . inventory represented a cash outflow of $ 36 million for 2015 and a cash outflow of $ 74 million during 2014. accounts payable provided $ 90 million of cash for the year ended december 31 , 2015 , compared to $ 94 million of cash provided for the year ended december 31 , 2014. cash taxes were $ 105 million for 2015 , net of a us tax refund of $ 25 million for overpayment in 2014 , compared to $ 136 million in the prior year . investing activities cash used for investing activities was $ 36 million lower in 2015 compared to 2014. cash payments for plant , property and equipment were $ 286 million in 2015 versus payments of $ 328 million in 2014 , a decrease of $ 42 million .
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 Suspicious Activity Report : `` total revenue for 2015 was $ 8,209 million , a three percent decrease from $ 8,420 million in 2014. excluding the impact of currency and substrate sales , revenue was up $ 315 million from $ 6,486 million to $ 6,801 million , driven primarily by stronger oe light vehicle volumes in north america , europe , india and china , increased aftermarket sales in north america and south america and new platforms in europe , china and japan , which were partially offset by lower commercial truck , off-highway and other revenue mainly in south america and china . cost of sales : cost of sales for 2015 was $ 6,845 million , or 83.4 percent of sales , compared to $ 7,025 million , or 83.4 percent of sales in 2014. the following table lists the primary drivers behind the change in cost of sales ( $ millions ) . replace_table_token_14_th the decrease in cost of sales was due to the impact of currency exchange rates , lower net material costs , and lower other costs , mainly manufacturing , partially offset by the year-over-year increase in volume . 41 gross margin : revenue less cost of sales for 2015 was $ 1,364 million , or 16.6 percent of sales , versus $ 1,395 million , or 16.6 percent of sales in 2014. the effect on gross margin resulting from year-over-year increase in volume , lower net material costs and lower other costs , mainly manufacturing , was more than offset by unfavorable currency . engineering , research and development : engineering , research and development expense was $ 146 million and $ 169 million in 2015 and 2014 , respectively , mainly due to currency impact and the timing of customers ' recoveries . selling , general and administrative ( sg & a ) : selling , general and administrative expense was down $ 28 million in 2015 , at $ 491 million , compared to $ 519 million in 2014 , mainly due to currency impact . depreciation and amortization : depreciation and amortization expense was $ 203 million and $ 208 million for 2015 and 2014 , respectively . earnings before interest expense , taxes and noncontrolling interests ( “ ebit ” ) was $ 519 million for 2015 , an increase of $ 27 million , when compared to $ 492 million in the prior year . higher oe light vehicle volumes in north america , europe , india and china , increased aftermarket sales in north america and south america , new platforms in europe , china and japan , the benefit of our product cost leadership initiatives and savings from previous restructuring activities were partially offset by lower commercial truck , off-highway and other revenue mainly in south america and china , unfavorable mix , higher restructuring costs and $ 64 million of negative currency . ebit for 2015 also benefited from the timing of a customer recovery in china clean air of $ 5 million . ebit for 2014 included a $ 7 million adjustment to workers ' compensation reserves . results from operations net sales and operating revenues for years 2015 and 2014 the tables below reflect our revenues for 2015 and 2014. we show the component of our oe revenue represented by substrate sales . while we generally have primary design , engineering and manufacturing responsibility for oe emission control systems , we do not manufacture substrates . substrates are porous ceramic filters coated with a catalyst - typically , precious metals such as platinum , palladium and rhodium . these are supplied to us by tier 2 suppliers generally as directed by our oe customers . we generally earn a small margin on these components of the system . as the need for more sophisticated emission control solutions increases to meet more stringent environmental regulations , and as we capture more diesel aftertreatment business , these substrate components have been increasing as a percentage of our revenue . while these substrates dilute our gross margin percentage , they are a necessary component of an emission control system . our value-add content in an emission control system includes designing the system to meet environmental regulations through integration of the substrates into the system , maximizing use of thermal energy to heat up the catalyst quickly , efficiently managing airflow to reduce back pressure as the exhaust stream moves past the catalyst , managing the expansion and contraction of the emission control system components due to temperature extremes experienced by an emission control system , using advanced acoustic engineering tools to design the desired exhaust sound , minimizing the opportunity for the fragile components of the substrate to be damaged when we integrate it into the emission control system and reducing unwanted noise , vibration and harshness transmitted through the emission control system . we present these substrate sales separately in the following table because we believe investors utilize this information to understand the impact of this portion of our revenues on our overall business and because it removes the impact of potentially volatile precious metals pricing from our revenues . while our original equipment customers generally assume the risk of precious metals pricing volatility , it impacts our reported revenues . presenting revenues that exclude “ substrates ” used in catalytic converters and diesel particulate filters removes this impact . additionally , we present these reconciliations of revenues in order to reflect value-add revenues without the effect of changes in foreign currency rates . we have not reflected any currency impact in the 2014 table since this is the base period for measuring the effects of currency during 2015 on our operations . we believe investors find this information useful in understanding period-to-period comparisons in our revenues . story_separator_special_tag ebit as a percentage of revenues for asia pacific in 2014 was even when compared to 2013. the benefit from higher light vehicle production volumes , new platforms and higher commercial truck and off-highway vehicle revenues in china and japan and restructuring savings in australia was offset by lower volumes in australia and thailand , higher engineering expenses and higher restructuring and related expenses . 50 in the ride performance division , ebit as a percentage of revenues in 2014 was up two percentage points compared to the 2013. in 2014 , ebit as a percentage of revenues for north america was up one percentage point compared to 2013. the benefits of increased light vehicle and commercial truck volumes and positive aftermarket product mix were partially offset by higher restructuring and related expenses and unfavorable currency . ebit as a percentage of revenues in europe , south america and india was up five percentage points in 2014 when compared to 2013. the increase was driven by lower year-over-year restructuring and related expenses , increased light vehicle and commercial truck volumes in europe , higher aftermarket revenues in south america and india and year-over-year savings from prior restructuring activities , partially offset by lower light vehicle sales in south america and negative currency . in asia pacific , ebit as a percentage of revenues in 2014 was up six percentage points from 2013. ebit benefited from higher light vehicle production volumes in china , savings from prior restructuring activities in australia and positive currency , partially offset by lower volumes in australia . interest expense , net of interest capitalized we reported interest expense in 2015 of $ 67 million ( substantially all in our u.s. operations ) net of interest capitalized of $ 6 million , and $ 91 million ( substantially all in our u.s. operations ) net of interest capitalized of $ 5 million in 2014. included in 2014 was $ 13 million of expense related to our refinancing activities . the decrease was due to lower interest rates from the refinancing completed in december 2014 where we extended maturities , increased the size of our senior secured credit facility and reduced the rates on the credit facility and refinanced the senior unsecured notes with new maturity dates bearing lower interest rates . we reported interest expense in 2014 of $ 91 million ( substantially all in our u.s. operations ) net of interest capitalized of $ 5 million , up from $ 80 million ( substantially all in our u.s. operations ) net of interest capitalized of $ 4 million in 2013. included in 2014 was $ 13 million of expense related to our refinancing activities . excluding the refinancing expenses , interest expense decreased by $ 2 million in 2014 compared to 2013. on december 31 , 2015 , we had $ 758 million in long-term debt obligations that have fixed interest rates . of that amount , $ 500 million is fixed through december 2020 , $ 225 million is fixed through december 2024 and the remainder is fixed from 2015 through 2025. we also have $ 382 million in long-term debt obligations that are subject to variable interest rates . for more detailed explanations on our debt structure and senior credit facility refer to “ liquidity and capital resources — capitalization ” later in this management 's discussion and analysis . income taxes we reported income tax expense of $ 149 million in 2015. the tax expense recorded in 2015 included a net tax benefit of $ 15 million primarily relating to prior year u.s. research and development tax credits , changes to uncertain tax positions , and prior year income tax adjustments . we reported an income tax expense of $ 131 million for 2014. the tax expense recorded in 2014 includes a net tax benefit of $ 11 million for prior year tax adjustments primarily relating to changes to uncertain tax positions and prior year income tax estimates . we reported an income tax expense of $ 122 million for 2013. the tax expense recorded in 2013 includes a net tax benefit of $ 25 million for tax adjustments primarily related to recognizing a u.s. tax benefit for foreign taxes and changes to prior year estimates including changes to uncertain tax positions . the u.s. tax benefit for foreign taxes is driven by our ability to claim a u.s. foreign tax credit beginning in 2013. the u.s. foreign tax credit regime provides for a credit against u.s. taxes otherwise payable for foreign taxes paid with regard to dividends , interest and royalties paid to us in the u.s. we believe it is reasonably possible that up to $ 10 million in unrecognized tax benefits related to the expiration of foreign statute of limitations and the conclusion of income tax examinations may be recognized within the next twelve months . our federal net operating loss ( `` nol `` ) at december 31 , 2013 totaled $ 37 million . we had fully utilized our nol as of june 30 , 2014. the state nols expire in various tax years through 2032. restructuring and other charges over the past several years , we have adopted plans to restructure portions of our operations . these plans were approved by our board of directors and were designed to reduce operational and administrative overhead costs throughout the business . in 2013 , we incurred $ 78 million in restructuring and related costs , primarily related to european cost reduction efforts , including non-cash asset write downs of $ 3 million , the costs to exit the distribution of aftermarket exhaust products and ending production of leaf springs in australia , headcount reductions in various regions , and the net impact of freezing our defined benefit plans in the united kingdom , of which $ 70 million was recorded in cost of sales , $ 6 million in sg & a , $ 1 million in engineering

