that transload and store refined petroleum products , crude oil , condensate , and bulk products , including coal , petroleum coke , cement , alumina , salt and other bulk chemicals and ( ii ) the ownership and operation of our jones act tankers ; products pipelines—the ownership and operation of refined petroleum products and crude oil and condensate pipelines that deliver refined petroleum products ( gasoline , diesel fuel and jet fuel ) , ngl , crude oil , condensate and bio-fuels to various markets , plus the ownership and or operation of associated product terminals and petroleum pipeline transmix facilities ; 39 kinder morgan canada—the ownership and operation of the trans mountain pipeline system that transports crude oil and refined petroleum products from edmonton , alberta , canada to marketing terminals and refineries in british columbia , canada and the state of washington , plus the jet fuel aviation turbine fuel pipeline that serves the vancouver ( canada ) international airport ; and other—primarily includes other miscellaneous assets and liabilities purchased in our 2012 ep acquisition including ( i ) our corporate headquarters in houston , texas ; ( ii ) several physical natural gas contracts with power plants associated with ep 's legacy trading activities ; and ( iii ) other miscellaneous ep assets and liabilities . as an energy infrastructure owner and operator in multiple facets of the various u.s. and canadian energy industries and markets , we examine a number of variables and factors on a routine basis to evaluate our current performance and our prospects for the future . with respect to our interstate natural gas pipelines and related storage facilities , the revenues from these assets are primarily received under contracts with terms that are fixed for various and extended periods of time . to the extent practicable and economically feasible in light of our strategic plans and other factors , we generally attempt to mitigate risk of reduced volumes and prices by negotiating contracts with longer terms , with higher per-unit pricing and for a greater percentage of our available capacity . these long-term contracts are typically structured with a fixed-fee reserving the right to transport natural gas and specify that we receive the majority of our fee for making the capacity available , whether or not the customer actually chooses to utilize the capacity . similarly , the texas intrastate natural gas group , currently derives approximately 75 % of its sales and transport margins from long-term transport and sales contracts that include requirements with minimum volume payment obligations . as contracts expire , we have additional exposure to the longer term trends in supply and demand for natural gas . as of december 31 , 2014 , the remaining average contract life of our natural gas transportation contracts ( including intrastate pipelines ' purchase and sales contracts ) was approximately six years . our midstream group , which is within our natural gas pipelines segment , provides gathering and processing services primarily through our ( i ) ep midstream asset operations , which we acquired 50 % from kkr effective june 1 , 2012 , and 50 % from the may 25 , 2012 ep acquisition , ( ii ) our copano operations , which included the remaining 50 % ownership interest in eagle ford gathering llc ( eagle ford ) that we did not already own and which was acquired effective may 1 , 2013 and ( iii ) our kinderhawk operation , which gathers and treats natural gas in the haynesville and bossier shale gas formations located in northwest louisiana . these substantially fee-based gathering , processing and fractionation assets , along with our financial strength and extensive pipeline transportation and storage assets , provide an excellent platform to further grow our midstream group services footprint . the revenues and earnings we realize from gathering natural gas , processing natural gas in order to remove ngl from the natural gas stream , and fractionating ngl into their base components , are also affected by the volumes of natural gas made available to our systems , which are primarily driven by levels of natural gas drilling activity . our midstream group services are provided pursuant to a variety of arrangements , generally categorized ( by the nature of the commodity price risk ) as fee-based , percent-of-proceeds , percent-of-index and keep-whole . contracts may rely solely on a single type of arrangement , but more often they combine elements of two or more of the above , which helps us and our counterparties manage the extent to which each shares in the potential risks and benefits of changing commodity prices . in february 2015 , we acquired hiland partners ( hiland ) for a total purchase price of approximately $ 3 billion ( including assumption of debt ) . hiland 's assets consist of crude oil gathering and transportation pipelines and gas gathering and processing systems , primarily serving production from the bakken formation in north dakota and montana . most of hiland 's operations will be included in our midstream group within our natural gas pipelines segment . the co 2 source and transportation business primarily has third-party contracts with minimum volume requirements , which as of december 31 , 2014 , had a remaining average contract life of approximately ten years . co 2 sales contracts vary from customer to customer and have evolved over time as supply and demand conditions have changed . our recent contracts have generally provided for a delivered price tied to the price of crude oil , but with a floor price . on a volume-weighted basis , for third-party contracts making deliveries in 2015 , and utilizing the average oil price per barrel contained in our 2015 budget , approximately 86 % of our revenue is based on a fixed fee or floor price , and 14 % fluctuates with the price of oil . story_separator_special_tag furthermore , our analysis as of that date did not reflect any reporting units at risk , and subsequent to that date , no event has occurred indicating that the implied fair value of each of our reporting units is less than the carrying value of its net assets . for more information on our goodwill , see notes 2 “ summary of significant accounting policies ” and 7 “ goodwill and other intangibles ” to our consolidated financial statements . excluding goodwill , our other intangible assets include customer contracts , relationships and agreements , lease value , and technology-based assets . these intangible assets have definite lives , are being amortized in a systematic and rational manner over their estimated useful lives , and are reported separately as “ other intangibles , net ” in our accompanying consolidated balance sheets . for more information on our amortizable intangibles , see note 7 “ goodwill and other intangibles ” to our consolidated financial statements . estimated net recoverable quantities of oil and gas we use the successful efforts method of accounting for our oil and gas producing activities . the successful efforts method inherently relies on the estimation of proved reserves , both developed and undeveloped . the existence and the estimated amount of proved reserves affect , among other things , whether certain costs are capitalized or expensed , the amount and timing of costs depleted or amortized into income , and the presentation of supplemental information on oil and gas producing 43 activities . the expected future cash flows to be generated by oil and gas producing properties used in testing for impairment of such properties also rely in part on estimates of net recoverable quantities of oil and gas . proved reserves are the estimated quantities of oil and gas that geologic and engineering data demonstrates with reasonable certainty to be recoverable in future years from known reservoirs under existing economic and operating conditions . estimates of proved reserves may change , either positively or negatively , as additional information becomes available and as contractual , economic and political conditions change . for more information on our ownership interests in the net quantities of proved oil and gas reserves and our measures of discounted future net cash flows from oil and gas reserves , please see “ supplemental information on oil and gas producing activities ( unaudited ) ” . the quantities of our proved oil and gas reserves and the measures of discounted future net cash flows from those oil and gas reserves as of december 31 , 2014 are based on the 12 month unweighted average of the first day of the month price realized in 2014. commodity prices fell substantially toward the end of 2014 and therefore , unless commodity prices recover in the next 12 months , the amount of our proved oil and gas reserves and the measures of discounted future net cash flows from those oil and gas reserves could be negatively impacted in 2015. any resulting reductions in our proved oil and gas reserves due to lower commodity pricing may increase our dd & a expense . sustained lower commodity prices may also negatively impact forward curve pricing that is used in testing for impairment , estimated total proved and risk-adjusted probable and possible oil and gas reserves , and related expected future cash flows , which may result in impairment of our oil producing interests . hedging activities we engage in a hedging program that utilizes derivative contracts to mitigate ( offset ) our exposure to fluctuations in energy commodity prices and to balance our exposure to fixed and variable interest rates , and we believe that these hedges are generally effective in realizing these objectives . according to the provisions of gaap , to be considered effective , changes in the value of a derivative contract or its resulting cash flows must substantially offset changes in the value or cash flows of the item being hedged , and any ineffective portion of the hedge gain or loss and any component excluded from the computation of the effectiveness of the derivative contract must be reported in earnings immediately . we may or may not apply hedge accounting to our derivative contracts depending on the circumstances . all of our derivative contracts are recorded at estimated fair value . since it is not always possible for us to engage in a hedging transaction that completely mitigates our exposure to unfavorable changes in commodity prices-a perfectly effective hedge-we often enter into hedges that are not completely effective in those instances where we believe to do so would be better than not hedging at all . but because the part of such hedging transactions that is not effective in offsetting undesired changes in commodity prices ( the ineffective portion ) is required to be recognized currently in earnings , our financial statements may reflect a gain or loss arising from an exposure to commodity prices for which we are unable to enter into a completely effective hedge . for example , when we purchase a commodity at one location and sell it at another , we may be unable to hedge completely our exposure to a differential in the price of the product between these two locations ; accordingly , our financial statements may reflect some volatility due to these hedges . for more information on our hedging activities , see note 13 “ risk management ” to our consolidated financial statements . employee benefit plans we reflect an asset or liability for our pension and other postretirement benefit plans based on their overfunded or underfunded status . as of december 31 , 2014 , our pension plans were underfunded by $ 427 million and our other postretirement benefits plans were underfunded by $ 235 million . our pension and other postretirement benefit obligations and net benefit costs are primarily based on actuarial calculations . we use various assumptions in performing

credit ratings and capital market liquidity based on our historical record , we believe that our capital structure will continue to allow us to achieve our business objectives . we expect that our short-term liquidity needs will be met primarily through short-term borrowings . we are subject , however , to conditions in the equity and debt markets and there can be no assurance we will be able or willing to access the public or private markets for equity and or long-term senior notes in the future . if we were unable or unwilling to access the capital markets , we would be required to either restrict expansion capital expenditures and or potential future acquisitions or pursue debt financing alternatives , some of which could involve higher costs or negatively affect our and or our subsidiaries ' credit ratings . our short-term corporate debt rating is a-3 , prime-3 and f3 at standard and poor 's , moody 's investor services and fitch ratings , inc. , respectively . the following table represents kmi 's and kmp 's senior unsecured debt ratings as of december 31 , 2014. rating agency senior debt rating date of last change outlook standard and poor 's bbb- november 20 , 2014 stable moody 's investor services baa3 november 21 , 2014 stable fitch ratings , inc. bbb- november 20 , 2014 stable _ short-term liquidity as of december 31 , 2014 our principal sources of short-term liquidity are ( i ) our $ 4.0 billion revolving credit facility and associated $ 4.0 billion commercial paper program ( discussed following ) ; and ( ii ) cash from operations . the loan commitments under our revolving credit facility can be used to fund borrowings for working capital and other general corporate purposes and also serve as a backup for our commercial paper program . we provide for liquidity by maintaining a sizable amount of excess borrowing capacity under our credit facility and have consistently generated strong cash flow from operations , providing a source of funds of $ 4,467 million and $ 4,122 million in 2014 and 2013 , respectively ( the year-to-year increase is discussed below in “ cash flows—operating activities ” ) .


 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.
     ```credit ratings and capital market liquidity based on our historical record , we believe that our capital structure will continue to allow us to achieve our business objectives . we expect that our short-term liquidity needs will be met primarily through short-term borrowings . we are subject , however , to conditions in the equity and debt markets and there can be no assurance we will be able or willing to access the public or private markets for equity and or long-term senior notes in the future . if we were unable or unwilling to access the capital markets , we would be required to either restrict expansion capital expenditures and or potential future acquisitions or pursue debt financing alternatives , some of which could involve higher costs or negatively affect our and or our subsidiaries ' credit ratings . our short-term corporate debt rating is a-3 , prime-3 and f3 at standard and poor 's , moody 's investor services and fitch ratings , inc. , respectively . the following table represents kmi 's and kmp 's senior unsecured debt ratings as of december 31 , 2014. rating agency senior debt rating date of last change outlook standard and poor 's bbb- november 20 , 2014 stable moody 's investor services baa3 november 21 , 2014 stable fitch ratings , inc. bbb- november 20 , 2014 stable _ short-term liquidity as of december 31 , 2014 our principal sources of short-term liquidity are ( i ) our $ 4.0 billion revolving credit facility and associated $ 4.0 billion commercial paper program ( discussed following ) ; and ( ii ) cash from operations . the loan commitments under our revolving credit facility can be used to fund borrowings for working capital and other general corporate purposes and also serve as a backup for our commercial paper program . we provide for liquidity by maintaining a sizable amount of excess borrowing capacity under our credit facility and have consistently generated strong cash flow from operations , providing a source of funds of $ 4,467 million and $ 4,122 million in 2014 and 2013 , respectively ( the year-to-year increase is discussed below in “ cash flows—operating activities ” ) .
```    
 Suspicious Activity Report : that transload and store refined petroleum products , crude oil , condensate , and bulk products , including coal , petroleum coke , cement , alumina , salt and other bulk chemicals and ( ii ) the ownership and operation of our jones act tankers ; products pipelines—the ownership and operation of refined petroleum products and crude oil and condensate pipelines that deliver refined petroleum products ( gasoline , diesel fuel and jet fuel ) , ngl , crude oil , condensate and bio-fuels to various markets , plus the ownership and or operation of associated product terminals and petroleum pipeline transmix facilities ; 39 kinder morgan canada—the ownership and operation of the trans mountain pipeline system that transports crude oil and refined petroleum products from edmonton , alberta , canada to marketing terminals and refineries in british columbia , canada and the state of washington , plus the jet fuel aviation turbine fuel pipeline that serves the vancouver ( canada ) international airport ; and other—primarily includes other miscellaneous assets and liabilities purchased in our 2012 ep acquisition including ( i ) our corporate headquarters in houston , texas ; ( ii ) several physical natural gas contracts with power plants associated with ep 's legacy trading activities ; and ( iii ) other miscellaneous ep assets and liabilities . as an energy infrastructure owner and operator in multiple facets of the various u.s. and canadian energy industries and markets , we examine a number of variables and factors on a routine basis to evaluate our current performance and our prospects for the future . with respect to our interstate natural gas pipelines and related storage facilities , the revenues from these assets are primarily received under contracts with terms that are fixed for various and extended periods of time . to the extent practicable and economically feasible in light of our strategic plans and other factors , we generally attempt to mitigate risk of reduced volumes and prices by negotiating contracts with longer terms , with higher per-unit pricing and for a greater percentage of our available capacity . these long-term contracts are typically structured with a fixed-fee reserving the right to transport natural gas and specify that we receive the majority of our fee for making the capacity available , whether or not the customer actually chooses to utilize the capacity . similarly , the texas intrastate natural gas group , currently derives approximately 75 % of its sales and transport margins from long-term transport and sales contracts that include requirements with minimum volume payment obligations . as contracts expire , we have additional exposure to the longer term trends in supply and demand for natural gas . as of december 31 , 2014 , the remaining average contract life of our natural gas transportation contracts ( including intrastate pipelines ' purchase and sales contracts ) was approximately six years . our midstream group , which is within our natural gas pipelines segment , provides gathering and processing services primarily through our ( i ) ep midstream asset operations , which we acquired 50 % from kkr effective june 1 , 2012 , and 50 % from the may 25 , 2012 ep acquisition , ( ii ) our copano operations , which included the remaining 50 % ownership interest in eagle ford gathering llc ( eagle ford ) that we did not already own and which was acquired effective may 1 , 2013 and ( iii ) our kinderhawk operation , which gathers and treats natural gas in the haynesville and bossier shale gas formations located in northwest louisiana . these substantially fee-based gathering , processing and fractionation assets , along with our financial strength and extensive pipeline transportation and storage assets , provide an excellent platform to further grow our midstream group services footprint . the revenues and earnings we realize from gathering natural gas , processing natural gas in order to remove ngl from the natural gas stream , and fractionating ngl into their base components , are also affected by the volumes of natural gas made available to our systems , which are primarily driven by levels of natural gas drilling activity . our midstream group services are provided pursuant to a variety of arrangements , generally categorized ( by the nature of the commodity price risk ) as fee-based , percent-of-proceeds , percent-of-index and keep-whole . contracts may rely solely on a single type of arrangement , but more often they combine elements of two or more of the above , which helps us and our counterparties manage the extent to which each shares in the potential risks and benefits of changing commodity prices . in february 2015 , we acquired hiland partners ( hiland ) for a total purchase price of approximately $ 3 billion ( including assumption of debt ) . hiland 's assets consist of crude oil gathering and transportation pipelines and gas gathering and processing systems , primarily serving production from the bakken formation in north dakota and montana . most of hiland 's operations will be included in our midstream group within our natural gas pipelines segment . the co 2 source and transportation business primarily has third-party contracts with minimum volume requirements , which as of december 31 , 2014 , had a remaining average contract life of approximately ten years . co 2 sales contracts vary from customer to customer and have evolved over time as supply and demand conditions have changed . our recent contracts have generally provided for a delivered price tied to the price of crude oil , but with a floor price . on a volume-weighted basis , for third-party contracts making deliveries in 2015 , and utilizing the average oil price per barrel contained in our 2015 budget , approximately 86 % of our revenue is based on a fixed fee or floor price , and 14 % fluctuates with the price of oil . story_separator_special_tag furthermore , our analysis as of that date did not reflect any reporting units at risk , and subsequent to that date , no event has occurred indicating that the implied fair value of each of our reporting units is less than the carrying value of its net assets . for more information on our goodwill , see notes 2 “ summary of significant accounting policies ” and 7 “ goodwill and other intangibles ” to our consolidated financial statements . excluding goodwill , our other intangible assets include customer contracts , relationships and agreements , lease value , and technology-based assets . these intangible assets have definite lives , are being amortized in a systematic and rational manner over their estimated useful lives , and are reported separately as “ other intangibles , net ” in our accompanying consolidated balance sheets . for more information on our amortizable intangibles , see note 7 “ goodwill and other intangibles ” to our consolidated financial statements . estimated net recoverable quantities of oil and gas we use the successful efforts method of accounting for our oil and gas producing activities . the successful efforts method inherently relies on the estimation of proved reserves , both developed and undeveloped . the existence and the estimated amount of proved reserves affect , among other things , whether certain costs are capitalized or expensed , the amount and timing of costs depleted or amortized into income , and the presentation of supplemental information on oil and gas producing 43 activities . the expected future cash flows to be generated by oil and gas producing properties used in testing for impairment of such properties also rely in part on estimates of net recoverable quantities of oil and gas . proved reserves are the estimated quantities of oil and gas that geologic and engineering data demonstrates with reasonable certainty to be recoverable in future years from known reservoirs under existing economic and operating conditions . estimates of proved reserves may change , either positively or negatively , as additional information becomes available and as contractual , economic and political conditions change . for more information on our ownership interests in the net quantities of proved oil and gas reserves and our measures of discounted future net cash flows from oil and gas reserves , please see “ supplemental information on oil and gas producing activities ( unaudited ) ” . the quantities of our proved oil and gas reserves and the measures of discounted future net cash flows from those oil and gas reserves as of december 31 , 2014 are based on the 12 month unweighted average of the first day of the month price realized in 2014. commodity prices fell substantially toward the end of 2014 and therefore , unless commodity prices recover in the next 12 months , the amount of our proved oil and gas reserves and the measures of discounted future net cash flows from those oil and gas reserves could be negatively impacted in 2015. any resulting reductions in our proved oil and gas reserves due to lower commodity pricing may increase our dd & a expense . sustained lower commodity prices may also negatively impact forward curve pricing that is used in testing for impairment , estimated total proved and risk-adjusted probable and possible oil and gas reserves , and related expected future cash flows , which may result in impairment of our oil producing interests . hedging activities we engage in a hedging program that utilizes derivative contracts to mitigate ( offset ) our exposure to fluctuations in energy commodity prices and to balance our exposure to fixed and variable interest rates , and we believe that these hedges are generally effective in realizing these objectives . according to the provisions of gaap , to be considered effective , changes in the value of a derivative contract or its resulting cash flows must substantially offset changes in the value or cash flows of the item being hedged , and any ineffective portion of the hedge gain or loss and any component excluded from the computation of the effectiveness of the derivative contract must be reported in earnings immediately . we may or may not apply hedge accounting to our derivative contracts depending on the circumstances . all of our derivative contracts are recorded at estimated fair value . since it is not always possible for us to engage in a hedging transaction that completely mitigates our exposure to unfavorable changes in commodity prices-a perfectly effective hedge-we often enter into hedges that are not completely effective in those instances where we believe to do so would be better than not hedging at all . but because the part of such hedging transactions that is not effective in offsetting undesired changes in commodity prices ( the ineffective portion ) is required to be recognized currently in earnings , our financial statements may reflect a gain or loss arising from an exposure to commodity prices for which we are unable to enter into a completely effective hedge . for example , when we purchase a commodity at one location and sell it at another , we may be unable to hedge completely our exposure to a differential in the price of the product between these two locations ; accordingly , our financial statements may reflect some volatility due to these hedges . for more information on our hedging activities , see note 13 “ risk management ” to our consolidated financial statements . employee benefit plans we reflect an asset or liability for our pension and other postretirement benefit plans based on their overfunded or underfunded status . as of december 31 , 2014 , our pension plans were underfunded by $ 427 million and our other postretirement benefits plans were underfunded by $ 235 million . our pension and other postretirement benefit obligations and net benefit costs are primarily based on actuarial calculations . we use various assumptions in performing

