compounding the supply issue were negative demand factors including moderating demand in china , a slowdown in emerging market economies , automobile efficiencies and fuel switching . these factors caused a global supply and demand imbalance resulting in materially lower crude oil prices in the fourth quarter of 2014. the average price of west texas intermediate ( wti ) crude oil decreased from an average price of $ 98 per barrel in the fourth quarter of 2013 to $ 53 per barrel at the end of 2014. the average price of intercontinental exchange brent ( brent ) crude decreased from an average price of $ 109 per barrel in the fourth quarter of 2013 to $ 55 per barrel at the end of 2014. as of february 20 , 2015 , wti crude traded at approximately $ 50 per barrel while brent crude traded at approximately $ 60 per barrel , both prices being near six year lows . the price for wti influences our customers ' spending in u.s. shale play developments , such as the bakken , niobrara , permian and eagle ford basins and a number of companies have recently announced reductions in capital spending , including in these plays . spending in these regions will influence the overall drilling and completion activity in the area and , therefore , the activity of our well site services segment . the price for brent crude will influence our customers ' spending related to offshore drilling and development and , thus , will influence the activity of our offshore products segment . - 39 - given the historical volatility of crude prices , there remains a risk that prices could deteriorate further due to increased domestic crude oil production , slowing growth rates in various global regions and or the potential for ongoing supply/demand imbalances . conversely , if the global supply of oil and global inventory levels were to decrease due to reduced capital investment by our customers or government instability in a major oil-producing nation and energy demand continues to increase in the u.s. and countries such as china and india , we could see a recovery in wti and brent crude prices . in any event , crude oil price improvements will depend upon a rebalancing of global supply and demand , the timing of which is difficult to predict . if commodity prices do not improve or decline further , demand for our products and services could further decline . prices for natural gas in the u.s. averaged $ 4.37 per mmbtu in 2014 compared to $ 3.73 per mmbtu in 2013. natural gas prices improved during 2014 , largely due to strong demand in the beginning of 2014. during 2014 , natural gas spot prices ranged from a low of $ 2.74 per mmbtu in late december 2014 to a temporary high of $ 8.15 per mmbtu in early february 2014 due to the extremely cold winter . more recently , however , natural gas inventories have risen , once again exerting downward pressure on natural gas prices in the u.s. natural gas prices traded at approximately $ 2.95 per mmbtu as of february 20 , 2015. growing production coming from u.s. shale play developments resulted in significant increases in natural gas inventories in the u.s. during 2014 , from 9 % below the 5-year average as of the end of 2013 to 2 % below the 5-year average as of the end of 2014. customer spending in the natural gas shale plays has been limited due to associated gas being produced from unconventional oil wells in north america , specifically onshore shale production resulting from the broad application of horizontal drilling and hydraulic fracturing techniques which remained high during the first nine months of the year . as a result of natural gas production growth outpacing demand in the u.s. , natural gas prices continue to be weak relative to prices experienced in 2006 through 2008 and are expected to remain below levels considered economical for new investments in numerous natural gas fields . if natural gas production growth continues to surpass demand in the u.s. and or the supply of natural gas were to increase , whether the supply comes from conventional or unconventional production or associated natural gas production from oil wells , prices for natural gas could remain depressed for an extended period and result in fewer rigs drilling for natural gas in the near-term . recent wti crude , brent crude and natural gas pricing trends are as follows : replace_table_token_7_th ( 1 ) source : u.s. energy information administration ( eia ) . as of february 20 , 2015 , wti crude , brent crude and natural gas traded at approximately $ 50 per barrel , $ 60 per barrel and $ 2.95 mmbtu . ( 2 ) as of december 31 , 2014 , the price of wti and brent crude oil had fallen to $ 53.45 per barrel and $ 55.27 per barrel , respectively . - 40 - overview demand for our offshore products segment is tied primarily to the long-term outlook for commodity prices . demand for our well site services segment 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 u.s. , and international markets . our offshore products segment provides highly engineered products and services for offshore oil and natural gas production systems and facilities , as well as certain products and services to the offshore drilling market . sales of our offshore products and services depend primarily upon capital spending for offshore production systems and subsea pipelines , repairs and upgrades of existing offshore drilling rigs and construction of new offshore drilling rigs and vessels . story_separator_special_tag depreciation and amortization expense increased $ 20.5 million , or 23 % , in 2013 compared to 2012 primarily due to capital expenditures made during the previous twelve months largely related to investments in our well site services segment . other operating expense . other operating expense increased $ 6.1 million , or 255 % , in 2013 compared to 2012 primarily due to $ 5.7 million in transaction costs , primarily related to the spin-off . operating income . consolidated operating income decreased $ 0.4 million , or less than 1 % , in 2013 compared to 2012 primarily as a result of an increase in corporate sg & a expense of $ 11.3 million , or 26 % , primarily related to increased stock compensation , and $ 5.7 million in transaction-related costs . these decreases in operating income were partially offset by an increase in operating income from our offshore products segment of $ 22.9 million , or 17 % , due to increased revenues . interest expense and interest income . net interest expense decreased by $ 1.8 million , or 4 % , in 2013 compared to 2012 primarily due to decreased interest expense on our 2 3/8 % notes due 2025 ( 2 3/8 % notes ) due to their conversion in july 2012 , partially offset by interest expense on our 5 1/8 % notes , issued on december 21 , 2012. the weighted average annual interest rate on the company 's total outstanding debt was 6.4 % in 2013 compared to 6.1 % in 2012. loss on extinguishment of debt . during 2013 , we wrote off $ 2.1 million of unamortized deferred financing costs associated with the full repayment of our u.s. term loan . additionally , in the fourth quarter of 2013 , we repurchased a portion of our 5 1/8 % notes , resulting in a loss of $ 4.1 million , including the write-off of $ 0.4 million of unamortized deferred financing costs . income tax expense . our income tax provision for 2013 totaled $ 75.1 million , or 36.8 % of pretax income , compared to income tax expense of $ 71.9 million , or 33.8 % of pretax income , for 2012. the increase in the effective tax rate from the prior year was largely the result of the mix and levels of pre-tax earnings between the company 's domestic and foreign operations . discontinued operations . exclusive of a $ 128.4 million pre-tax gain ( $ 84.0 million after-tax ) recorded on the disposal of our tubular services business , net income from discontinued operations for 2013 was $ 208.2 million compared to $ 307.5 million for 2012. revenues reported within discontinued operations were $ 2.1 billion and $ 2.9 billion during 2013 and 2012 , respectively . the decrease in revenue primarily relates to the disposal of our tubular services business on september 6 , 2013. the operating income included within discontinued operations was $ 305.1 million and $ 436.1 million for 2013 and 2012 , respectively . the decrease in operating income primarily relates to a decrease in operating income from our accommodations business due to a favorable contract settlement reported in 2012 , lower contracted rates in canada , lower occupancy levels in australia , increased depreciation expense on accommodations assets and lower utilization for u.s. accommodations assets , partially offset by an increase in average available rooms in 2013 compared to 2012. in addition , operating income decreased in 2013 compared to 2012 due to the disposal of our tubular services business on september 6 , 2013 . - 46 - other comprehensive income ( loss ) . other comprehensive income decreased from $ 32.7 million in 2012 to an other comprehensive loss of $ 192.8 million in 2013 primarily as a result of foreign currency translation adjustments in our accommodations discontinued operations due to decreases in the canadian and australian dollar exchange rates compared to the u.s. dollar . the canadian dollar exchange rate compared to the u.s. dollar decreased 6 % in 2013 compared to a 2 % increase in 2012. the australian dollar exchange rate compared to the u.s. dollar decreased 14 % in 2013 compared to a 1 % increase in 2012. liquidity , capital resources and other matters our primary liquidity needs are to fund operating and capital expenditures , which in the past have included expanding and upgrading our offshore products manufacturing facilities and equipment , replacing and increasing completion services assets , funding new product development and general working capital needs . in addition , capital has been used to repay debt , fund our stock repurchase program and fund strategic business acquisitions . our primary sources of funds have been cash flow from operations , proceeds from borrowings under our credit facilities and capital market transactions . in 2014 and 2013 , respectively , we also received a $ 750 million special cash dividend paid to us by civeo in connection with the spin-off which was used to refinance debt in connection with the spin-off and in 2013 we received $ 600 million from the sale of our tubular services segment . the $ 750 million dividend received from civeo was partially offset by $ 299 million of cash transferred to civeo in connection with the spin-off . see note 11 to the consolidated financial statements included in this annual report on form 10-k for additional information on our revolving credit facility and debt offerings . operating activities cash totaling $ 302.6 million was provided by continuing operations during the year ended december 31 , 2014 compared to cash totaling $ 235.1 million provided by continuing operations during the year ended december 31 , 2013. during 2014 , $ 59.3 million was used to fund working capital , primarily due to increases in receivables in our offshore products segment and completion services business . during 2013 , $ 23.8 million was used

loss on extinguishment of debt . during 2014 , we recognized losses on the extinguishment of debt totaling $ 100.4 million primarily due to the repurchase of our remaining 6 1/2 % notes and 5 1/8 % notes , resulting in a loss of $ 96.7 million consisting of the premium paid over book value for the notes and the write-off of unamortized deferred financing costs associated with such notes . we paid a premium to repurchase the 6 1/2 % notes and 5 1/8 % notes due to their fair market value exceeding their book value at the date tendered . in addition , as a result of the refinancing of our bank debt in the second quarter of 2014 , we recognized a loss of $ 3.7 million ( net of $ 1.8 million allocated to discontinued operations for the canadian portion of the revolving credit facility ) from the write-off of unamortized deferred financing costs on our revolving credit facility . during 2013 , we recognized a loss on the extinguishment of debt totaling $ 6.2 million from the repurchase of a portion of our 5 1/8 % notes in the fourth quarter of 2013 , resulting in a loss of $ 4.1 million , including the write-off of $ 0.4 million of unamortized deferred financing costs . additionally , during 2013 we wrote off $ 2.1 million of unamortized deferred financing costs associated with the full repayment of our u.s. term loan . - 44 - income tax expense . the company 's income tax provision for 2014 totaled $ 69.1 million , or 35.2 % of pretax income , compared to income tax expense of $ 75.1 million , or 36.8 % of pretax income , for 2013. the decrease in the effective tax rate from the prior year was largely the result of the mix and levels of pre-tax earnings between the company 's domestic and foreign operations and the loss incurred on extinguishment of debt associated with the debt refinancings completed in connection with the spin-off . discontinued operations .


 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.
     ```loss on extinguishment of debt . during 2014 , we recognized losses on the extinguishment of debt totaling $ 100.4 million primarily due to the repurchase of our remaining 6 1/2 % notes and 5 1/8 % notes , resulting in a loss of $ 96.7 million consisting of the premium paid over book value for the notes and the write-off of unamortized deferred financing costs associated with such notes . we paid a premium to repurchase the 6 1/2 % notes and 5 1/8 % notes due to their fair market value exceeding their book value at the date tendered . in addition , as a result of the refinancing of our bank debt in the second quarter of 2014 , we recognized a loss of $ 3.7 million ( net of $ 1.8 million allocated to discontinued operations for the canadian portion of the revolving credit facility ) from the write-off of unamortized deferred financing costs on our revolving credit facility . during 2013 , we recognized a loss on the extinguishment of debt totaling $ 6.2 million from the repurchase of a portion of our 5 1/8 % notes in the fourth quarter of 2013 , resulting in a loss of $ 4.1 million , including the write-off of $ 0.4 million of unamortized deferred financing costs . additionally , during 2013 we wrote off $ 2.1 million of unamortized deferred financing costs associated with the full repayment of our u.s. term loan . - 44 - income tax expense . the company 's income tax provision for 2014 totaled $ 69.1 million , or 35.2 % of pretax income , compared to income tax expense of $ 75.1 million , or 36.8 % of pretax income , for 2013. the decrease in the effective tax rate from the prior year was largely the result of the mix and levels of pre-tax earnings between the company 's domestic and foreign operations and the loss incurred on extinguishment of debt associated with the debt refinancings completed in connection with the spin-off . discontinued operations .
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 Suspicious Activity Report : compounding the supply issue were negative demand factors including moderating demand in china , a slowdown in emerging market economies , automobile efficiencies and fuel switching . these factors caused a global supply and demand imbalance resulting in materially lower crude oil prices in the fourth quarter of 2014. the average price of west texas intermediate ( wti ) crude oil decreased from an average price of $ 98 per barrel in the fourth quarter of 2013 to $ 53 per barrel at the end of 2014. the average price of intercontinental exchange brent ( brent ) crude decreased from an average price of $ 109 per barrel in the fourth quarter of 2013 to $ 55 per barrel at the end of 2014. as of february 20 , 2015 , wti crude traded at approximately $ 50 per barrel while brent crude traded at approximately $ 60 per barrel , both prices being near six year lows . the price for wti influences our customers ' spending in u.s. shale play developments , such as the bakken , niobrara , permian and eagle ford basins and a number of companies have recently announced reductions in capital spending , including in these plays . spending in these regions will influence the overall drilling and completion activity in the area and , therefore , the activity of our well site services segment . the price for brent crude will influence our customers ' spending related to offshore drilling and development and , thus , will influence the activity of our offshore products segment . - 39 - given the historical volatility of crude prices , there remains a risk that prices could deteriorate further due to increased domestic crude oil production , slowing growth rates in various global regions and or the potential for ongoing supply/demand imbalances . conversely , if the global supply of oil and global inventory levels were to decrease due to reduced capital investment by our customers or government instability in a major oil-producing nation and energy demand continues to increase in the u.s. and countries such as china and india , we could see a recovery in wti and brent crude prices . in any event , crude oil price improvements will depend upon a rebalancing of global supply and demand , the timing of which is difficult to predict . if commodity prices do not improve or decline further , demand for our products and services could further decline . prices for natural gas in the u.s. averaged $ 4.37 per mmbtu in 2014 compared to $ 3.73 per mmbtu in 2013. natural gas prices improved during 2014 , largely due to strong demand in the beginning of 2014. during 2014 , natural gas spot prices ranged from a low of $ 2.74 per mmbtu in late december 2014 to a temporary high of $ 8.15 per mmbtu in early february 2014 due to the extremely cold winter . more recently , however , natural gas inventories have risen , once again exerting downward pressure on natural gas prices in the u.s. natural gas prices traded at approximately $ 2.95 per mmbtu as of february 20 , 2015. growing production coming from u.s. shale play developments resulted in significant increases in natural gas inventories in the u.s. during 2014 , from 9 % below the 5-year average as of the end of 2013 to 2 % below the 5-year average as of the end of 2014. customer spending in the natural gas shale plays has been limited due to associated gas being produced from unconventional oil wells in north america , specifically onshore shale production resulting from the broad application of horizontal drilling and hydraulic fracturing techniques which remained high during the first nine months of the year . as a result of natural gas production growth outpacing demand in the u.s. , natural gas prices continue to be weak relative to prices experienced in 2006 through 2008 and are expected to remain below levels considered economical for new investments in numerous natural gas fields . if natural gas production growth continues to surpass demand in the u.s. and or the supply of natural gas were to increase , whether the supply comes from conventional or unconventional production or associated natural gas production from oil wells , prices for natural gas could remain depressed for an extended period and result in fewer rigs drilling for natural gas in the near-term . recent wti crude , brent crude and natural gas pricing trends are as follows : replace_table_token_7_th ( 1 ) source : u.s. energy information administration ( eia ) . as of february 20 , 2015 , wti crude , brent crude and natural gas traded at approximately $ 50 per barrel , $ 60 per barrel and $ 2.95 mmbtu . ( 2 ) as of december 31 , 2014 , the price of wti and brent crude oil had fallen to $ 53.45 per barrel and $ 55.27 per barrel , respectively . - 40 - overview demand for our offshore products segment is tied primarily to the long-term outlook for commodity prices . demand for our well site services segment 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 u.s. , and international markets . our offshore products segment provides highly engineered products and services for offshore oil and natural gas production systems and facilities , as well as certain products and services to the offshore drilling market . sales of our offshore products and services depend primarily upon capital spending for offshore production systems and subsea pipelines , repairs and upgrades of existing offshore drilling rigs and construction of new offshore drilling rigs and vessels . story_separator_special_tag depreciation and amortization expense increased $ 20.5 million , or 23 % , in 2013 compared to 2012 primarily due to capital expenditures made during the previous twelve months largely related to investments in our well site services segment . other operating expense . other operating expense increased $ 6.1 million , or 255 % , in 2013 compared to 2012 primarily due to $ 5.7 million in transaction costs , primarily related to the spin-off . operating income . consolidated operating income decreased $ 0.4 million , or less than 1 % , in 2013 compared to 2012 primarily as a result of an increase in corporate sg & a expense of $ 11.3 million , or 26 % , primarily related to increased stock compensation , and $ 5.7 million in transaction-related costs . these decreases in operating income were partially offset by an increase in operating income from our offshore products segment of $ 22.9 million , or 17 % , due to increased revenues . interest expense and interest income . net interest expense decreased by $ 1.8 million , or 4 % , in 2013 compared to 2012 primarily due to decreased interest expense on our 2 3/8 % notes due 2025 ( 2 3/8 % notes ) due to their conversion in july 2012 , partially offset by interest expense on our 5 1/8 % notes , issued on december 21 , 2012. the weighted average annual interest rate on the company 's total outstanding debt was 6.4 % in 2013 compared to 6.1 % in 2012. loss on extinguishment of debt . during 2013 , we wrote off $ 2.1 million of unamortized deferred financing costs associated with the full repayment of our u.s. term loan . additionally , in the fourth quarter of 2013 , we repurchased a portion of our 5 1/8 % notes , resulting in a loss of $ 4.1 million , including the write-off of $ 0.4 million of unamortized deferred financing costs . income tax expense . our income tax provision for 2013 totaled $ 75.1 million , or 36.8 % of pretax income , compared to income tax expense of $ 71.9 million , or 33.8 % of pretax income , for 2012. the increase in the effective tax rate from the prior year was largely the result of the mix and levels of pre-tax earnings between the company 's domestic and foreign operations . discontinued operations . exclusive of a $ 128.4 million pre-tax gain ( $ 84.0 million after-tax ) recorded on the disposal of our tubular services business , net income from discontinued operations for 2013 was $ 208.2 million compared to $ 307.5 million for 2012. revenues reported within discontinued operations were $ 2.1 billion and $ 2.9 billion during 2013 and 2012 , respectively . the decrease in revenue primarily relates to the disposal of our tubular services business on september 6 , 2013. the operating income included within discontinued operations was $ 305.1 million and $ 436.1 million for 2013 and 2012 , respectively . the decrease in operating income primarily relates to a decrease in operating income from our accommodations business due to a favorable contract settlement reported in 2012 , lower contracted rates in canada , lower occupancy levels in australia , increased depreciation expense on accommodations assets and lower utilization for u.s. accommodations assets , partially offset by an increase in average available rooms in 2013 compared to 2012. in addition , operating income decreased in 2013 compared to 2012 due to the disposal of our tubular services business on september 6 , 2013 . - 46 - other comprehensive income ( loss ) . other comprehensive income decreased from $ 32.7 million in 2012 to an other comprehensive loss of $ 192.8 million in 2013 primarily as a result of foreign currency translation adjustments in our accommodations discontinued operations due to decreases in the canadian and australian dollar exchange rates compared to the u.s. dollar . the canadian dollar exchange rate compared to the u.s. dollar decreased 6 % in 2013 compared to a 2 % increase in 2012. the australian dollar exchange rate compared to the u.s. dollar decreased 14 % in 2013 compared to a 1 % increase in 2012. liquidity , capital resources and other matters our primary liquidity needs are to fund operating and capital expenditures , which in the past have included expanding and upgrading our offshore products manufacturing facilities and equipment , replacing and increasing completion services assets , funding new product development and general working capital needs . in addition , capital has been used to repay debt , fund our stock repurchase program and fund strategic business acquisitions . our primary sources of funds have been cash flow from operations , proceeds from borrowings under our credit facilities and capital market transactions . in 2014 and 2013 , respectively , we also received a $ 750 million special cash dividend paid to us by civeo in connection with the spin-off which was used to refinance debt in connection with the spin-off and in 2013 we received $ 600 million from the sale of our tubular services segment . the $ 750 million dividend received from civeo was partially offset by $ 299 million of cash transferred to civeo in connection with the spin-off . see note 11 to the consolidated financial statements included in this annual report on form 10-k for additional information on our revolving credit facility and debt offerings . operating activities cash totaling $ 302.6 million was provided by continuing operations during the year ended december 31 , 2014 compared to cash totaling $ 235.1 million provided by continuing operations during the year ended december 31 , 2013. during 2014 , $ 59.3 million was used to fund working capital , primarily due to increases in receivables in our offshore products segment and completion services business . during 2013 , $ 23.8 million was used

