these include combat trauma centers ( ctcs ) , military treatment facilities ( mtfs ) , medical centers , community-based outpatient clinics ( cbocs ) , and pharmacy distribution centers ( including va consolidated mail-order outpatient pharmacy ) . we leverage our network of over 400 active clinicians and other healthcare workers throughout selected regions in the us , applying differentiating tools , databases and technology ( including e-prat and spot-m ) to deliver these services . for over a decade , dlh solutions has been serving the dva and dod in providing qualified medical and other professionals in a variety of positions . as more and more federal and dod programs increase their performance-based requirements , dlh solutions ' workforce profile of medical talent and credentials will help it to compete and differentiate itself in the market place . our healthcare and medical service new business pipeline adds important credentials strategically linked to diversifying and profitably growing our healthcare delivery solutions business base . professional services have included case management , health and injury assessment , critical care , medical/surgical , emergency room/trauma center , counseling , behavioral health and traumatic brain injury management , medical systems analysis , and medical logistics . while the dva is its largest customer in this business unit , the company has focused on leveraging that experience in adjacent healthcare markets within dod and other federal agencies . logistics & technical services logistics & technical services draws heavily upon our proven logistics expertise and processes . dlh resources possess expertise covering a wide range of logistics , readiness and project engineering . the experience of dlh solutions ' project personnel is diverse from operational unit level to systems and program office experience . our core competencies include supply chain management , performance-based logistics , distribution center and inventory management , statistical process control , packaging/handling/storage & transportation , configuration management , readiness planning , and supply support operations . in addition , we provide program and project management , systems engineering and applicable information technology services , integrated logistics support ( including operational systems ) , readiness assessments , training , equipment maintenance , hazardous material management , facilities and shipyard support services and more . dlh solutions also provides professional staff to the federal government specializing in logistics , office administration , it , and facilities/warehouse management . contingency staff augmentation provides disaster and emergency response services and civilian workforce augmentation services . through competitively awarded contracts and task orders ( including its logworld contract ) dlh solutions has developed a strong portfolio of logistics processes , personnel and tools to help its clients achieve nationally recognized awards for customer satisfaction . while the dva is its largest customer in this area , the company has taken steps to expand in adjacent logistics markets within dod and other federal agencies . forward looking business trends dlh continues to see stability and growth within our sector of the federal government market , specifically the dva , which comprises approximately 96 % of our current customer base . we continue to see strong bipartisan support for improving the healthcare of us veterans . the veterans access , choice , and accountability act of 2014 was passed by both houses of congress , and signed into law by president obama on august 7 , 2014. according to the congressional budget office , the bill would result in net spending of roughly $ 10 billion from 2014 through 2024. portions of the bill cover our addressable market of providing services to facilitate access to and quality of care for veterans . passage of this bill followed the president 's march 2014 proposed $ 163.9 billion budget for the dva 2015 fiscal year , to support the va 's goals to expand access to health care and other benefits , eliminate the disability claims backlog , and end homelessness among veterans . the $ 68.3 billion discretionary portion of the budget is a $ 2.0 billion increase over 2014 enacted 18 levels . this request reflects a 35.2 % increase in discretionary budget since 2009 with a 3.0 % increase over 2014 , covering approximately 9.3 million veterans enrolled in va healthcare . dlh is encouraged by recent bipartisan and pentagon support for our strategic addressable markets within the dod and department of veterans affairs . the dva fiscal year 2014 - 2020 strategic plan includes the goal to enhance and develop trusted partnerships with the dod and the private sector , among others . we believe that our operational efficiency and expertise is well aligned with the dva strategic goals to manage and improve va operations to deliver seamless and integrated support . from an overall budget perspective , on september 18 , 2014 , the 113th congress passed continuing resolution ( cr ) , h.j . res . 124 . the cr continues funding for all federally funded programs through december 11 , 2014 at slightly below fiscal year 2014 funding levels , on an annualized basis . when lawmakers return after the november 2014 mid-term election , congress will either finalize fiscal year 2015 into an omnibus appropriations bill , or extend the cr into early/mid 2015 to be acted upon by the 114th congress whose session begins in january 2015. while there have been bipartisan calls to increase defense spending in 2015 and beyond , it remains likely that government discretionary spending will be constrained for several years to come . story_separator_special_tag the company may incur additional interest and may incur possible additional penalties through the future date that this obligation is settled , however , it is not currently possible to estimate what , if any , additional amount ( s ) may be claimed in the future , given the uncertain timing and nature of any future settlement negotiations . no payments were made in fiscal 2014 and 2013. management believes that the ultimate resolution of these remaining payroll tax matters will not have a significant adverse effect on its financial position or future results of operations . the company 's intention is that it will in due course seek to negotiate a mutually satisfactory payment plan with the irs , but there is no assurance that it would be successful in doing so and the company 's future cash flows and liquidity could therefore be materially affected by this matter . contractual obligations replace_table_token_8_th ( 1 ) represents the amounts recorded in respect of the loan payable due to presidential financial corporation in accordance with the loan agreement . 25 retroactive billing adjustments revenues related to retroactive billings in 2008 from an agency of the federal government were recognized when : ( 1 ) the company developed and calculated an amount for such prior period services and had a contractual right to bill for such amounts under its arrangements , ( 2 ) there were no remaining unfulfilled conditions for approval of such billings and ( 3 ) collectibility was reasonably assured based on historical practices with , and contractual requirements of , the dva . the related direct costs , principally comprised of salaries and benefits , were accrued to match the recognized reimbursements from the federal agency . during the year ended september 30 , 2008 , dlh recognized revenues of $ 10.8 million and direct costs of $ 10.1 million related to these non-recurring adjustments . at september 30 , 2014 and september 30 , 2013 , the amount of the remaining accounts receivable with the dva approximated $ 9.3 million and accrued liabilities for salaries to employees and related benefits totaled $ 8.7 million . the $ 9.3 million in accounts receivable was unbilled to the dva at september 30 , 2014 and september 30 , 2013 . in april 2012 , the company received formal contract modifications from the dva concerning the retroactive billing matter for which revenue was accrued in 2008. the contract modifications from the dva incorporate relevant wage determinations covering largely 2006 and 2007 applying to the company 's historical contracts with dva during those periods . these government modifications initiate the procedures whereby the company may invoice the dva in accordance with the modified wage determinations and subsequently make timely retroactive payments to employees ( active and inactive ) covering work performed at the certain locations . the company expects to follow the process directed by and in conjunction with the department of labor and the dva in generating these invoices . the company continues to support the government 's review of the detailed supporting calculations for the retroactive billings and to negotiate an incremental final amount related to indirect costs and fees applied to these retroactive billings . dlh has had ongoing interactions with the customer during fiscal 2014 , and in september 2014 we submitted a claim to the dva to seek a final determination by the dva 's contracting officer of the amount due to dlh , and immediate payment of such amount . although the timing can not be guaranteed , at present , the company expects to bill and collect such amounts within the next twelve months . the additional indirect costs and fees are estimated to be between $ 0.4 million and $ 0.6 million . the company has developed these estimates under the same contractual provisions applied to the sites that were settled in 2008. however , because these amounts remain subject to government review , no assurances can be given that any amounts the company may receive will be within the range specified above . off-balance sheet arrangements the company did not have any off-balance sheet arrangements subsequent to , or upon the filing of our consolidated financial statements in our annual report as defined under sec rules . effects of inflation inflation and changing prices have not had a material effect on dlh 's net revenues and results of operations , as dlh has been able to modify its prices and cost structure to respond to inflation and changing prices . critical accounting policies and estimates use of estimates the preparation of financial statements in conformity with accounting principles generally accepted in the united states requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period . significant estimates include valuation of goodwill , expected settlement amounts of accounts receivable , measurement of prepaid workers ' compensation , valuation allowances established against accounts receivable and deferred tax assets , measurement of payroll tax contingencies , accounts payable , workers ' compensation claims , and accrued expenses and the valuation of derivative financial instruments associated with debt agreements . in addition , the company estimates overhead charges and allocates such charges throughout the year . actual results could differ from those estimates . in particular , a material reduction in the fair value of goodwill would have a material adverse effect on the company 's financial position and results of operations . for a detailed discussion on the application of these and other accounting policies , you should review the discussion under the caption significant accounting policies in note 7 of the notes to our consolidated financial statements contained elsewhere in this annual report on form 10-k. 26 revenue recognition dlh 's revenue is derived from professional and other specialized service

liquidity and capital resources presently , the company derives all of its revenue from agencies of the federal government . a major customer is defined as a customer from whom the company derives at least 10 % of its revenues . in each of the fiscal year ended september 30 , 2014 and 2013 , revenue from the u.s. government accounted , either directly or indirectly , for 100 % of the company 's total revenue . within the u.s. government , our largest customer continues to be the department of veterans affairs ( dva ) , at 96 % of revenue for the years ended september 30 , 2014 and 2013. accordingly , dlh remains dependent upon the continuation of its relationship with the dva . as of september 30 , 2014 , these awards from the dva have anticipated periods of performance ranging from approximately two to up to five years . these agreements are subject to the federal acquisition regulations , and there can be no assurance as to the actual amount of services that the company will ultimately provide to the dva under these awards . the company 's results of operations , cash flows and financial condition would be materially adversely affected in the event that we were unable to continue our relationships with the dva . cash position at september 30 , 2014 for the year ended september 30 , 2014 , the company generated operating income of $ 0.8 million and net income of approximately $ 5.4 million . at september 30 , 2014 , the company had an accumulated deficit of approximately $ ( 62.2 ) million . our cash position has significantly improved during the year ended september 30 , 2014 . selected sources and uses of cash are shown in the table below , ( amounts in millions ) : 22 replace_table_token_7_th ref ( a ) : at september 30 , 2014 , the company had cash deposits on hand of approximately $ 3.9 million . ref ( b ) : the company had no borrowing on our line of credit at september 30 , 2014 . this represents a reduction in borrowing of approximately $ 1.0 million for the year ended september 30 , 2014 .


 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 presently , the company derives all of its revenue from agencies of the federal government . a major customer is defined as a customer from whom the company derives at least 10 % of its revenues . in each of the fiscal year ended september 30 , 2014 and 2013 , revenue from the u.s. government accounted , either directly or indirectly , for 100 % of the company 's total revenue . within the u.s. government , our largest customer continues to be the department of veterans affairs ( dva ) , at 96 % of revenue for the years ended september 30 , 2014 and 2013. accordingly , dlh remains dependent upon the continuation of its relationship with the dva . as of september 30 , 2014 , these awards from the dva have anticipated periods of performance ranging from approximately two to up to five years . these agreements are subject to the federal acquisition regulations , and there can be no assurance as to the actual amount of services that the company will ultimately provide to the dva under these awards . the company 's results of operations , cash flows and financial condition would be materially adversely affected in the event that we were unable to continue our relationships with the dva . cash position at september 30 , 2014 for the year ended september 30 , 2014 , the company generated operating income of $ 0.8 million and net income of approximately $ 5.4 million . at september 30 , 2014 , the company had an accumulated deficit of approximately $ ( 62.2 ) million . our cash position has significantly improved during the year ended september 30 , 2014 . selected sources and uses of cash are shown in the table below , ( amounts in millions ) : 22 replace_table_token_7_th ref ( a ) : at september 30 , 2014 , the company had cash deposits on hand of approximately $ 3.9 million . ref ( b ) : the company had no borrowing on our line of credit at september 30 , 2014 . this represents a reduction in borrowing of approximately $ 1.0 million for the year ended september 30 , 2014 .
```    
 Suspicious Activity Report : these include combat trauma centers ( ctcs ) , military treatment facilities ( mtfs ) , medical centers , community-based outpatient clinics ( cbocs ) , and pharmacy distribution centers ( including va consolidated mail-order outpatient pharmacy ) . we leverage our network of over 400 active clinicians and other healthcare workers throughout selected regions in the us , applying differentiating tools , databases and technology ( including e-prat and spot-m ) to deliver these services . for over a decade , dlh solutions has been serving the dva and dod in providing qualified medical and other professionals in a variety of positions . as more and more federal and dod programs increase their performance-based requirements , dlh solutions ' workforce profile of medical talent and credentials will help it to compete and differentiate itself in the market place . our healthcare and medical service new business pipeline adds important credentials strategically linked to diversifying and profitably growing our healthcare delivery solutions business base . professional services have included case management , health and injury assessment , critical care , medical/surgical , emergency room/trauma center , counseling , behavioral health and traumatic brain injury management , medical systems analysis , and medical logistics . while the dva is its largest customer in this business unit , the company has focused on leveraging that experience in adjacent healthcare markets within dod and other federal agencies . logistics & technical services logistics & technical services draws heavily upon our proven logistics expertise and processes . dlh resources possess expertise covering a wide range of logistics , readiness and project engineering . the experience of dlh solutions ' project personnel is diverse from operational unit level to systems and program office experience . our core competencies include supply chain management , performance-based logistics , distribution center and inventory management , statistical process control , packaging/handling/storage & transportation , configuration management , readiness planning , and supply support operations . in addition , we provide program and project management , systems engineering and applicable information technology services , integrated logistics support ( including operational systems ) , readiness assessments , training , equipment maintenance , hazardous material management , facilities and shipyard support services and more . dlh solutions also provides professional staff to the federal government specializing in logistics , office administration , it , and facilities/warehouse management . contingency staff augmentation provides disaster and emergency response services and civilian workforce augmentation services . through competitively awarded contracts and task orders ( including its logworld contract ) dlh solutions has developed a strong portfolio of logistics processes , personnel and tools to help its clients achieve nationally recognized awards for customer satisfaction . while the dva is its largest customer in this area , the company has taken steps to expand in adjacent logistics markets within dod and other federal agencies . forward looking business trends dlh continues to see stability and growth within our sector of the federal government market , specifically the dva , which comprises approximately 96 % of our current customer base . we continue to see strong bipartisan support for improving the healthcare of us veterans . the veterans access , choice , and accountability act of 2014 was passed by both houses of congress , and signed into law by president obama on august 7 , 2014. according to the congressional budget office , the bill would result in net spending of roughly $ 10 billion from 2014 through 2024. portions of the bill cover our addressable market of providing services to facilitate access to and quality of care for veterans . passage of this bill followed the president 's march 2014 proposed $ 163.9 billion budget for the dva 2015 fiscal year , to support the va 's goals to expand access to health care and other benefits , eliminate the disability claims backlog , and end homelessness among veterans . the $ 68.3 billion discretionary portion of the budget is a $ 2.0 billion increase over 2014 enacted 18 levels . this request reflects a 35.2 % increase in discretionary budget since 2009 with a 3.0 % increase over 2014 , covering approximately 9.3 million veterans enrolled in va healthcare . dlh is encouraged by recent bipartisan and pentagon support for our strategic addressable markets within the dod and department of veterans affairs . the dva fiscal year 2014 - 2020 strategic plan includes the goal to enhance and develop trusted partnerships with the dod and the private sector , among others . we believe that our operational efficiency and expertise is well aligned with the dva strategic goals to manage and improve va operations to deliver seamless and integrated support . from an overall budget perspective , on september 18 , 2014 , the 113th congress passed continuing resolution ( cr ) , h.j . res . 124 . the cr continues funding for all federally funded programs through december 11 , 2014 at slightly below fiscal year 2014 funding levels , on an annualized basis . when lawmakers return after the november 2014 mid-term election , congress will either finalize fiscal year 2015 into an omnibus appropriations bill , or extend the cr into early/mid 2015 to be acted upon by the 114th congress whose session begins in january 2015. while there have been bipartisan calls to increase defense spending in 2015 and beyond , it remains likely that government discretionary spending will be constrained for several years to come . story_separator_special_tag the company may incur additional interest and may incur possible additional penalties through the future date that this obligation is settled , however , it is not currently possible to estimate what , if any , additional amount ( s ) may be claimed in the future , given the uncertain timing and nature of any future settlement negotiations . no payments were made in fiscal 2014 and 2013. management believes that the ultimate resolution of these remaining payroll tax matters will not have a significant adverse effect on its financial position or future results of operations . the company 's intention is that it will in due course seek to negotiate a mutually satisfactory payment plan with the irs , but there is no assurance that it would be successful in doing so and the company 's future cash flows and liquidity could therefore be materially affected by this matter . contractual obligations replace_table_token_8_th ( 1 ) represents the amounts recorded in respect of the loan payable due to presidential financial corporation in accordance with the loan agreement . 25 retroactive billing adjustments revenues related to retroactive billings in 2008 from an agency of the federal government were recognized when : ( 1 ) the company developed and calculated an amount for such prior period services and had a contractual right to bill for such amounts under its arrangements , ( 2 ) there were no remaining unfulfilled conditions for approval of such billings and ( 3 ) collectibility was reasonably assured based on historical practices with , and contractual requirements of , the dva . the related direct costs , principally comprised of salaries and benefits , were accrued to match the recognized reimbursements from the federal agency . during the year ended september 30 , 2008 , dlh recognized revenues of $ 10.8 million and direct costs of $ 10.1 million related to these non-recurring adjustments . at september 30 , 2014 and september 30 , 2013 , the amount of the remaining accounts receivable with the dva approximated $ 9.3 million and accrued liabilities for salaries to employees and related benefits totaled $ 8.7 million . the $ 9.3 million in accounts receivable was unbilled to the dva at september 30 , 2014 and september 30 , 2013 . in april 2012 , the company received formal contract modifications from the dva concerning the retroactive billing matter for which revenue was accrued in 2008. the contract modifications from the dva incorporate relevant wage determinations covering largely 2006 and 2007 applying to the company 's historical contracts with dva during those periods . these government modifications initiate the procedures whereby the company may invoice the dva in accordance with the modified wage determinations and subsequently make timely retroactive payments to employees ( active and inactive ) covering work performed at the certain locations . the company expects to follow the process directed by and in conjunction with the department of labor and the dva in generating these invoices . the company continues to support the government 's review of the detailed supporting calculations for the retroactive billings and to negotiate an incremental final amount related to indirect costs and fees applied to these retroactive billings . dlh has had ongoing interactions with the customer during fiscal 2014 , and in september 2014 we submitted a claim to the dva to seek a final determination by the dva 's contracting officer of the amount due to dlh , and immediate payment of such amount . although the timing can not be guaranteed , at present , the company expects to bill and collect such amounts within the next twelve months . the additional indirect costs and fees are estimated to be between $ 0.4 million and $ 0.6 million . the company has developed these estimates under the same contractual provisions applied to the sites that were settled in 2008. however , because these amounts remain subject to government review , no assurances can be given that any amounts the company may receive will be within the range specified above . off-balance sheet arrangements the company did not have any off-balance sheet arrangements subsequent to , or upon the filing of our consolidated financial statements in our annual report as defined under sec rules . effects of inflation inflation and changing prices have not had a material effect on dlh 's net revenues and results of operations , as dlh has been able to modify its prices and cost structure to respond to inflation and changing prices . critical accounting policies and estimates use of estimates the preparation of financial statements in conformity with accounting principles generally accepted in the united states requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period . significant estimates include valuation of goodwill , expected settlement amounts of accounts receivable , measurement of prepaid workers ' compensation , valuation allowances established against accounts receivable and deferred tax assets , measurement of payroll tax contingencies , accounts payable , workers ' compensation claims , and accrued expenses and the valuation of derivative financial instruments associated with debt agreements . in addition , the company estimates overhead charges and allocates such charges throughout the year . actual results could differ from those estimates . in particular , a material reduction in the fair value of goodwill would have a material adverse effect on the company 's financial position and results of operations . for a detailed discussion on the application of these and other accounting policies , you should review the discussion under the caption significant accounting policies in note 7 of the notes to our consolidated financial statements contained elsewhere in this annual report on form 10-k. 26 revenue recognition dlh 's revenue is derived from professional and other specialized service

