if production continues to outpace demand , we may continue to utilize temporary curtailments to manage inventory levels . 36 our ability to supply tons to our customers on a timely basis continues to be a fundamental element of our sales strategy . we utilize our geographic location , which is an advantage relative to other producers , as well as our strong distribution system , to effectively position product closer to our customers . the specific timing of when farmers apply potash remains highly weather dependent and varies across the numerous growing regions within the u.s. the timing of potash sales is significantly influenced by the marketing programs of potash producers , as well as storage volumes closer to the farm gate . the combination of these items results in variability in potash sales and shipments , thereby increasing volatility of sales volumes from quarter to quarter and season to season . trio ® prices and demand . sales volumes for trio ® decreased 19,000 tons for the year ended december 31 , 2015 , as compared to the same period in 2014. trio ® demand was also negatively impacted by the overall softness in the fertilizer market . our average net realized sales price for trio ® was $ 364 per ton in the year ended december , 31 2015 , an increase from $ 349 per ton in the year ended december 31 , 2014. we expect to see downward price pressure on the overall potassium markets in 2016 ; however , trio ® pricing has historically demonstrated more resiliency than the potash pricing due to trio ® 's unique nutrient make up and application to high-value crops . we continue to focus our efforts on maximizing our returns in the granular- and premium- domestic markets . strategic rationalization of assets . we are taking actions to expand our trio ® production through the transition of our east facility to a trio ® -only facility . this transition , which we expect will be complete in mid-2016 , will remove our highest-cost potash production from our portfolio and allow us to grow trio ® production . we expect the transition will allow us to replace east 's potash tons with trio ® tons over time . following the transition of east to a trio ® -only facility , west will be our only conventional potash mine and our highest cost production facility . we are performing a strategic review to determine the long term viability of this facility given the current and expected potash pricing environment . as we continue to rationalize assets , we expect to evaluate the underlying assumptions , including remaining asset lives , on the recoverability of our assets and these evaluations could result in accelerated depreciation or asset impairment charges in the future . in connection with our analysis of the recoverability of our long lived assets , due to the significant decrease in potash prices during the second half of 2015 , in the fourth quarter of 2015 , we recognized impairment charges of $ 324 million related to our east and west conventional mining facilities , and our north facility in new mexico due to the continued decline in potash prices noted during this period . costs associated with abnormal production . we routinely evaluate our production levels and costs to determine if any costs are associated with abnormal production , as described under generally accepted accounting principles . the assessment of normal production levels is judgmental and unique to each quarter . during the third quarter of 2015 , we received an order issued by the mine safety and health administration ( “ msha ” ) relating to maintenance issues and salt build-up in the ore hoisting shaft at our west mine . upon issuance of the order , we suspended production at the west mine for 15 days while we took corrective actions to resolve the issues . as a result , potash production from our west mine was abnormally low during this period . in addition , although production resumed in mid-september , we continued to perform incremental maintenance on the ore hoisting shaft through the remainder of 2015 , during which time production at the west mine was temporarily suspended . during 2015 , we temporarily suspended potash production at our east facility for a total of eleven days as we performed four separate plant tests relating to developing our plans to transition our east facility to trio ® -only production . as a result of the temporary suspensions of production , we determined that approximately $ 7.5 million and $ 2.9 million of production costs at our west and east facilities , respectively , would have been allocated to additional potash tons produced , assuming we had been operating at normal production rates . accordingly , these costs were excluded from our inventory values and instead directly expensed as period production costs . we compare actual production levels relative to what we estimated could have been produced if we had not incurred the temporary production suspensions and lower operating rates in order to determine the abnormal cost adjustment . we expect to perform additional testing in early 2016 at our east facility prior to its transition to a trio ® -only facility in mid-2016 . weather impact . our solar facilities experienced a below average evaporation season in 2014 , which negatively impacted 2015 production rates at all facilities . in addition , in 2015 , we experienced a below average evaporation season , and as a result , fewer potash crystals were formed in our evaporation ponds for harvesting during the harvest season that began in the fall of 2015 and will continue into early 2016. therefore , we expect lower production from these facilities in 2016 as compared to 2015 and are evaluating cost reduction opportunities at our solar facilities during the evaporative season . 37 cash conservation and covenant compliance . story_separator_special_tag as of december 31 , 2013 , our estimate of our blended state tax rate increased , resulting in an increase of the value of the deferred tax asset by net $ 0.9 million to reflect changes in business conditions in concert with changes in apportionment rules of the states in which we operate , and a decrease in the state tax rate for the state of new mexico . results of operations for the years ended december 31 , 2015 , and 2014 net sales net sales of potash decreased $ 104.5 million , or 34 % , from $ 303.7 million for the year ended december 31 , 2014 , to $ 199.2 million for the year ended december 31 , 2015 . this decrease was primarily the result of a 36 % decrease in sales volumes of potash at an essentially flat average net realized sales price . sales volumes in 2015 decreased over those realized in 2014 due primarily to lower demand and the decreased purchasing of potash as north american supply pressured sales prices , particularly in the second half of 2015. net sales of trio ® decreased from $ 63.5 million for the year ended december 31 , 2014 , to $ 59.3 million for the year ended december 31 , 2015 , due to a 10 % decrease in the volume of sales , partially offset by the average net realized sales price of trio ® increased $ 15 per ton . we continued to see solid demand for our trio ® product , particularly the granular-sized and premium-sized products ; however , the margin opportunity for standard-sized trio ® was pressured in 2015. as a result , we continue to focus on converting standard-sized product to premium-sized product for sale in the domestic market . cost of goods sold the following table presents our cost of goods sold for potash and trio ® for the subject periods : replace_table_token_15_th ( 1 ) depreciation and depletion expense for potash was $ 45.4 million and $ 63.0 million in 2015 and 2014 , respectively , which equates to $ 77 and $ 69 on a per-ton basis . ( 2 ) depreciation and depletion expense for trio ® was $ 9.5 million and $ 10.7 million in 2015 and 2014 , respectively , which equates to $ 58 and $ 59 on a per-ton basis . total cost of goods sold of potash , which includes royalties and depreciation , depletion and amortization , decreased as we experienced lower sales volumes in 2015 compared to 2014. our cash operating costs per ton for 2015 increased compared to 2014 , due to lower production at our east , west and wendover facilities , partially offset by increased production at our hb mine and costs associated with the start-up of our hb plant in 2014. as noted above , we recorded lower-of-cost-or-market inventory adjustments , and costs associated with abnormal production and other costs , during 2015 of $ 31.8 million and $ 10.4 million , respectively , which are excluded from our cost of goods sold . total cost of goods sold of trio ® decreased on lower sales volumes in 2015 as compared to 2014. production of langbeinite remained flat compared with 2014. in total , our cost of goods sold decreased $ 86.1 million , or 28 % , from $ 303.9 million in 2014 to $ 217.8 million in 2015 , as a result of fewer tons of potash sold in 2015 . as a percentage of sales , cost of goods sold increased as our per ton production costs increased resulting from increased contract labor costs , maintenance , and professional services during the year ended december 31 , 2015 . on a comparative basis , and within our production costs , depreciation and depletion increased $ 5.3 million , or 7.1 % , during 2015 primarily as a result of the accelerated depreciation of assets that will be taken out of service as a result of the transitioning of our east facility to trio ® -only . we expect this transition to be completed in mid-2016 . going forward , on a 44 year-over-year basis , we expect depreciation expense to decrease significantly as a result of the impairment charges recognized in the fourth quarter of 2015. lower-of-cost-or-market inventory adjustments during the years ended december 31 , 2015 and 2014 , we recorded charges of approximately $ 31.8 million and $ 8.2 million , respectively , as a result of routine assessments of the lower of weighted average cost or estimated net realizable value on our finished goods product inventory . the $ 31.8 million of lower-of-cost-or-market adjustments recorded during the year ended december 31 , 2015 , related to our potash inventories from our conventional facilities , and resulted from our higher production costs per ton and overall lower potash pricing . of the $ 8.2 million of lower-of-cost-or-market adjustments recorded during the year ended december 31 , 2014 , $ 4.0 million related to the start-up activities of our hb mine and $ 4.2 million related to inventory from our conventional facilities . costs associated with abnormal production and other as discussed above , because of the temporary suspensions of production during 2015 , we determined that approximately $ 7.5 million and $ 2.9 million of production costs at our west and east facilities , respectively , would have been allocated to additional tons produced , assuming we had been operating at normal production rates . accordingly , these costs were excluded from our inventory values and instead expensed in 2015 as period production costs . we compare actual production relative to what we estimated could have been produced if we had not incurred the temporary production suspensions and lower operating rates in order to determine the abnormal cost adjustment . selling and administrative expense selling and administrative expenses remained flat at $ 27.5 million in 2015 compared

liquidity and capital resources as of december 31 , 2015 , we had cash , cash equivalents , and investments of $ 63.6 million . this amount was made up of the following : $ 9.1 million in cash ; $ 0.3 million in cash equivalent investments , consisting of money market accounts with banking institutions that we believe are financially sound ; and $ 50.5 million and $ 3.8 million invested in short and long-term investments , respectively . our operations have been and are expected to be primarily funded from cash on hand and cash generated by operations . we will continue to monitor our future sources and uses of cash and anticipate that we will make adjustments to our capital allocation strategies when , and if , determined by our board of directors . we also have the ability to borrow under 47 our unsecured credit facility , to the extent available and subject to the limitations described below under the heading “ unsecured credit facility. ” we may use our credit facility as a source of liquidity for operating activities and to give us additional flexibility to finance , among other things , our capital investments and possible repayments of debt . the following summarizes our cash flow activity for the years ended december 31 , 2015 , 2014 , and 2013 : replace_table_token_17_th operating activities total cash provided by operating activities for the year ended december 31 , 2015 , was $ 22.7 million , a decrease of $ 104.8 million compared with the year ended december 31 , 2014 . the primary driver of this decrease was lower sales volumes at a flat average net realized sales price for potash , as discussed previously , which resulted in a net loss . total cash provided by operating activities increased by $ 62.6 million in 2014 compared to 2013 . the primary driver of this increase was higher sales volumes at a lower average net realized sales price for potash which , together , resulted in lower net income .


 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 as of december 31 , 2015 , we had cash , cash equivalents , and investments of $ 63.6 million . this amount was made up of the following : $ 9.1 million in cash ; $ 0.3 million in cash equivalent investments , consisting of money market accounts with banking institutions that we believe are financially sound ; and $ 50.5 million and $ 3.8 million invested in short and long-term investments , respectively . our operations have been and are expected to be primarily funded from cash on hand and cash generated by operations . we will continue to monitor our future sources and uses of cash and anticipate that we will make adjustments to our capital allocation strategies when , and if , determined by our board of directors . we also have the ability to borrow under 47 our unsecured credit facility , to the extent available and subject to the limitations described below under the heading “ unsecured credit facility. ” we may use our credit facility as a source of liquidity for operating activities and to give us additional flexibility to finance , among other things , our capital investments and possible repayments of debt . the following summarizes our cash flow activity for the years ended december 31 , 2015 , 2014 , and 2013 : replace_table_token_17_th operating activities total cash provided by operating activities for the year ended december 31 , 2015 , was $ 22.7 million , a decrease of $ 104.8 million compared with the year ended december 31 , 2014 . the primary driver of this decrease was lower sales volumes at a flat average net realized sales price for potash , as discussed previously , which resulted in a net loss . total cash provided by operating activities increased by $ 62.6 million in 2014 compared to 2013 . the primary driver of this increase was higher sales volumes at a lower average net realized sales price for potash which , together , resulted in lower net income .
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 Suspicious Activity Report : if production continues to outpace demand , we may continue to utilize temporary curtailments to manage inventory levels . 36 our ability to supply tons to our customers on a timely basis continues to be a fundamental element of our sales strategy . we utilize our geographic location , which is an advantage relative to other producers , as well as our strong distribution system , to effectively position product closer to our customers . the specific timing of when farmers apply potash remains highly weather dependent and varies across the numerous growing regions within the u.s. the timing of potash sales is significantly influenced by the marketing programs of potash producers , as well as storage volumes closer to the farm gate . the combination of these items results in variability in potash sales and shipments , thereby increasing volatility of sales volumes from quarter to quarter and season to season . trio ® prices and demand . sales volumes for trio ® decreased 19,000 tons for the year ended december 31 , 2015 , as compared to the same period in 2014. trio ® demand was also negatively impacted by the overall softness in the fertilizer market . our average net realized sales price for trio ® was $ 364 per ton in the year ended december , 31 2015 , an increase from $ 349 per ton in the year ended december 31 , 2014. we expect to see downward price pressure on the overall potassium markets in 2016 ; however , trio ® pricing has historically demonstrated more resiliency than the potash pricing due to trio ® 's unique nutrient make up and application to high-value crops . we continue to focus our efforts on maximizing our returns in the granular- and premium- domestic markets . strategic rationalization of assets . we are taking actions to expand our trio ® production through the transition of our east facility to a trio ® -only facility . this transition , which we expect will be complete in mid-2016 , will remove our highest-cost potash production from our portfolio and allow us to grow trio ® production . we expect the transition will allow us to replace east 's potash tons with trio ® tons over time . following the transition of east to a trio ® -only facility , west will be our only conventional potash mine and our highest cost production facility . we are performing a strategic review to determine the long term viability of this facility given the current and expected potash pricing environment . as we continue to rationalize assets , we expect to evaluate the underlying assumptions , including remaining asset lives , on the recoverability of our assets and these evaluations could result in accelerated depreciation or asset impairment charges in the future . in connection with our analysis of the recoverability of our long lived assets , due to the significant decrease in potash prices during the second half of 2015 , in the fourth quarter of 2015 , we recognized impairment charges of $ 324 million related to our east and west conventional mining facilities , and our north facility in new mexico due to the continued decline in potash prices noted during this period . costs associated with abnormal production . we routinely evaluate our production levels and costs to determine if any costs are associated with abnormal production , as described under generally accepted accounting principles . the assessment of normal production levels is judgmental and unique to each quarter . during the third quarter of 2015 , we received an order issued by the mine safety and health administration ( “ msha ” ) relating to maintenance issues and salt build-up in the ore hoisting shaft at our west mine . upon issuance of the order , we suspended production at the west mine for 15 days while we took corrective actions to resolve the issues . as a result , potash production from our west mine was abnormally low during this period . in addition , although production resumed in mid-september , we continued to perform incremental maintenance on the ore hoisting shaft through the remainder of 2015 , during which time production at the west mine was temporarily suspended . during 2015 , we temporarily suspended potash production at our east facility for a total of eleven days as we performed four separate plant tests relating to developing our plans to transition our east facility to trio ® -only production . as a result of the temporary suspensions of production , we determined that approximately $ 7.5 million and $ 2.9 million of production costs at our west and east facilities , respectively , would have been allocated to additional potash tons produced , assuming we had been operating at normal production rates . accordingly , these costs were excluded from our inventory values and instead directly expensed as period production costs . we compare actual production levels relative to what we estimated could have been produced if we had not incurred the temporary production suspensions and lower operating rates in order to determine the abnormal cost adjustment . we expect to perform additional testing in early 2016 at our east facility prior to its transition to a trio ® -only facility in mid-2016 . weather impact . our solar facilities experienced a below average evaporation season in 2014 , which negatively impacted 2015 production rates at all facilities . in addition , in 2015 , we experienced a below average evaporation season , and as a result , fewer potash crystals were formed in our evaporation ponds for harvesting during the harvest season that began in the fall of 2015 and will continue into early 2016. therefore , we expect lower production from these facilities in 2016 as compared to 2015 and are evaluating cost reduction opportunities at our solar facilities during the evaporative season . 37 cash conservation and covenant compliance . story_separator_special_tag as of december 31 , 2013 , our estimate of our blended state tax rate increased , resulting in an increase of the value of the deferred tax asset by net $ 0.9 million to reflect changes in business conditions in concert with changes in apportionment rules of the states in which we operate , and a decrease in the state tax rate for the state of new mexico . results of operations for the years ended december 31 , 2015 , and 2014 net sales net sales of potash decreased $ 104.5 million , or 34 % , from $ 303.7 million for the year ended december 31 , 2014 , to $ 199.2 million for the year ended december 31 , 2015 . this decrease was primarily the result of a 36 % decrease in sales volumes of potash at an essentially flat average net realized sales price . sales volumes in 2015 decreased over those realized in 2014 due primarily to lower demand and the decreased purchasing of potash as north american supply pressured sales prices , particularly in the second half of 2015. net sales of trio ® decreased from $ 63.5 million for the year ended december 31 , 2014 , to $ 59.3 million for the year ended december 31 , 2015 , due to a 10 % decrease in the volume of sales , partially offset by the average net realized sales price of trio ® increased $ 15 per ton . we continued to see solid demand for our trio ® product , particularly the granular-sized and premium-sized products ; however , the margin opportunity for standard-sized trio ® was pressured in 2015. as a result , we continue to focus on converting standard-sized product to premium-sized product for sale in the domestic market . cost of goods sold the following table presents our cost of goods sold for potash and trio ® for the subject periods : replace_table_token_15_th ( 1 ) depreciation and depletion expense for potash was $ 45.4 million and $ 63.0 million in 2015 and 2014 , respectively , which equates to $ 77 and $ 69 on a per-ton basis . ( 2 ) depreciation and depletion expense for trio ® was $ 9.5 million and $ 10.7 million in 2015 and 2014 , respectively , which equates to $ 58 and $ 59 on a per-ton basis . total cost of goods sold of potash , which includes royalties and depreciation , depletion and amortization , decreased as we experienced lower sales volumes in 2015 compared to 2014. our cash operating costs per ton for 2015 increased compared to 2014 , due to lower production at our east , west and wendover facilities , partially offset by increased production at our hb mine and costs associated with the start-up of our hb plant in 2014. as noted above , we recorded lower-of-cost-or-market inventory adjustments , and costs associated with abnormal production and other costs , during 2015 of $ 31.8 million and $ 10.4 million , respectively , which are excluded from our cost of goods sold . total cost of goods sold of trio ® decreased on lower sales volumes in 2015 as compared to 2014. production of langbeinite remained flat compared with 2014. in total , our cost of goods sold decreased $ 86.1 million , or 28 % , from $ 303.9 million in 2014 to $ 217.8 million in 2015 , as a result of fewer tons of potash sold in 2015 . as a percentage of sales , cost of goods sold increased as our per ton production costs increased resulting from increased contract labor costs , maintenance , and professional services during the year ended december 31 , 2015 . on a comparative basis , and within our production costs , depreciation and depletion increased $ 5.3 million , or 7.1 % , during 2015 primarily as a result of the accelerated depreciation of assets that will be taken out of service as a result of the transitioning of our east facility to trio ® -only . we expect this transition to be completed in mid-2016 . going forward , on a 44 year-over-year basis , we expect depreciation expense to decrease significantly as a result of the impairment charges recognized in the fourth quarter of 2015. lower-of-cost-or-market inventory adjustments during the years ended december 31 , 2015 and 2014 , we recorded charges of approximately $ 31.8 million and $ 8.2 million , respectively , as a result of routine assessments of the lower of weighted average cost or estimated net realizable value on our finished goods product inventory . the $ 31.8 million of lower-of-cost-or-market adjustments recorded during the year ended december 31 , 2015 , related to our potash inventories from our conventional facilities , and resulted from our higher production costs per ton and overall lower potash pricing . of the $ 8.2 million of lower-of-cost-or-market adjustments recorded during the year ended december 31 , 2014 , $ 4.0 million related to the start-up activities of our hb mine and $ 4.2 million related to inventory from our conventional facilities . costs associated with abnormal production and other as discussed above , because of the temporary suspensions of production during 2015 , we determined that approximately $ 7.5 million and $ 2.9 million of production costs at our west and east facilities , respectively , would have been allocated to additional tons produced , assuming we had been operating at normal production rates . accordingly , these costs were excluded from our inventory values and instead expensed in 2015 as period production costs . we compare actual production relative to what we estimated could have been produced if we had not incurred the temporary production suspensions and lower operating rates in order to determine the abnormal cost adjustment . selling and administrative expense selling and administrative expenses remained flat at $ 27.5 million in 2015 compared

