immediately after acquiring ntelos , we exchanged spectrum licenses valued at $ 198.2 million , and customer based contract rights valued at $ 206.7 million , acquired from ntelos with sprint , and received an expansion of our affiliate service territory to include most of the service area served by ntelos , valued at $ 284.1 million , as well as customer based contract rights , valued at $ 120.9 million , relating to ntelos ' and sprint 's legacy customers in the our affiliate service territory . the value of the affiliate agreement expansion is based on changes to the amended affiliate agreement that include an increase in the price to be paid by sprint from 80 % to 90 % of the entire business value of pcs if the affiliate agreement is not renewed and an extension of the affiliate agreement with sprint by five years to 2029. also included in the value is the expanded territory in the ntelos service area and the accompanying right to serve all future sprint customers in the expanded territory , our commitment to upgrade certain coverage and capacity in the newly acquired service area , the waiver of a portion of the management fee charged by sprint , as well as other items defined in the amended affiliate agreement . 38 the company expects to incur a total of approximately $ 90 million of integration and acquisition expenses associated with this transaction , excluding approximately $ 23.0 million of debt issuance costs . in connection with the acquisition , the company also chose to proactively migrate former ntelos customers to devices that can interact with the sprint billing and network systems . expected costs also include the ntelos back office staff and support functions until the ntelos legacy customers are migrated to the sprint billing platform ; cost of the handsets to be provided to ntelos legacy customers as they migrate to the sprint billing platform ; severance costs for back office and other former ntelos employees who will not be retained permanently ; and transaction related fees . we have incurred $ 54.7 million of these costs in the year ended december 31 , 2016. these costs include $ 1.3 million reflected in cost of goods and services and $ 11.1 million reflected in selling , general and administrative costs in the year ended december 31 , 2016. critical accounting policies the company relies on the use of estimates and makes assumptions that affect its financial condition and operating results . these estimates and assumptions are based on historical results and trends as well as the company 's forecasts as to how these might change in the future . the most critical accounting policies that materially affect the company 's results of operations include the following : revenue recognition the company recognizes revenue when persuasive evidence of an arrangement exists , services have been rendered or products have been delivered , the price to the buyer is fixed and determinable and collectability is reasonably assured . revenues are recognized by the company based on the various types of transactions generating the revenue . for services , revenue is recognized as the services are performed . for equipment sales , revenue is recognized when the sales transaction is complete . under the sprint management agreement , postpaid wireless service revenues are reported net of an 8 % management fee and an 8.6 % net service fee , retained by sprint . prepaid wireless service revenues are reported net of a 6 % management fee retained by sprint . under our amended affiliate agreement , sprint agreed to waive the management fee , which is historically presented as a contra-revenue by us , for a period of approximately six years . the impact of sprint 's waiver of the management fee over the approximate six-year period is reflected as an increase in revenue , offset by the non-cash adjustment to recognize this impact on a straight-line basis over the remaining initial contract term of approximately 14 years . allowance for doubtful accounts estimates are used in determining the allowance for doubtful accounts and are based on historical collection and write-off experience , current trends , credit policies , and the analysis of the accounts receivable by aging category . in determining these estimates , the company compares historical write-offs in relation to the estimated period in which the subscriber was originally billed . the company also looks at the historical average length of time that elapses between the original billing date and the date of write-off and the financial position of its larger customers in determining the adequacy of the allowance for doubtful accounts . from this information , the company assigns specific amounts to be applied against the outstanding receivables . the company does not carry an allowance for receivables related to sprint pcs customers . in accordance with the terms of the affiliate contract with sprint , the company receives payment from sprint for the monthly net billings to pcs customers in weekly installments over the following four or five weeks . inventories the company 's inventories consist primarily of items held for resale such as devices and accessories . the company values its inventory at the lower of cost or market . inventory cost is computed on an average cost basis . market value is determined by reviewing current replacement cost , marketability and obsolescence . income taxes income taxes are accounted for under the asset and liability method . deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between financial statement carrying amounts of existing assets and liabilities and their respective tax bases . deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled . story_separator_special_tag replace_table_token_10_th 44 service revenues replace_table_token_11_th ( 1 ) postpaid net billings are defined under the terms of the affiliate contract with sprint to be the gross billings to customers within our service territory less billing credits and adjustments and allocated write-offs of uncollectible accounts . operating revenues wireless service revenue increased $ 167.0 million , or 86.6 % , in 2016 over 2015 , primarily due to the ntelos acquisition . net postpaid billings increased $ 129.4 million , or 69.9 % , as average subscribers increased 89.2 % and average billing rates dropped by 11 % primarily due to new customers and upgrading existing customers moving to lower cost service plans that do n't include a subsidized phone . net prepaid billings increased $ 31.6 million , or 61.8 % , due to 53.1 % growth in average prepaid subscribers over 2015 and higher average revenue per subscriber due to improvements in product mix . effective january 1 , 2016 , the fees retained by sprint , and deducted from postpaid revenues , decreased from 22.0 % to 16.6 % , and certain revenue and expense items became settled separately . as a result , despite the growth in net postpaid billings , the net service fee dropped by $ 2.9 million or 11.4 % . travel and other revenues , now separately settled , increased $ 17.1 million . tower lease revenue increased primarily as a result of amendments to existing leases , as third party co-locators add 4g capabilities to our towers , and rents associated with the towers acquired in the ntelos acquisition . equipment revenue increased due primarily to separately settled national device revenues passed to us by sprint , as well as expanded activity due to the ntelos acquisition . operating expenses cost of goods and services increased $ 69.5 million , or 109.4 % , in 2016 from 2015. postpaid handset costs decreased $ 0.6 million . prepaid handset costs increased $ 4.3 million . network costs increased $ 47.5 million , while maintenance costs increased $ 8.7 million . these increases are primarily attributable to the expanded activities and service territory as a result of the ntelos acquisition . separately settled national handset costs added $ 4.6 million to 2016 's cost of goods and services . selling , general and administrative costs increased $ 60.1 million , or 167.8 % , in 2016 over 2015. national channel sales commissions , which we began separately settling with sprint effective january 1 , 2016 , added $ 22.4 million to the current year expense . expenses associated with prepaid wireless programs increased $ 3.5 million in 2016 from 2015. personnel costs increased $ 20.9 million due to the addition of new retail stores and the need to support the ntelos billing platform and sales and 45 customer service activities for customers prior to migration . advertising expenses increased $ 5.5 million , while property taxes increased $ 1.8 million , both due to the ntelos acquisition . acquisition , integration and migration costs of $ 25.9 million included $ 18.3 million in handset costs for customers to migrate to the sprint back office and billing platform , $ 4.9 million in costs to shutdown overlapping cell sites and replace older backhaul circuits with ethernet circuits to support increased data volumes at upgraded sites , and $ 2.7 million in incremental staff to support migration efforts in the stores . depreciation and amortization increased $ 73.2 million , or 212.7 % , in 2016 over 2015 , reflecting the tangible and intangible assets acquired in the ntelos acquisition . cable the cable segment provides video , internet and voice services in franchise areas in portions of virginia , west virginia and western maryland , and leases fiber optic facilities throughout its service area . it does not include video , internet and voice services provided to customers in shenandoah county , virginia , which are included in the wireline segment . on january 1 , 2016 , we acquired the assets of colane cable company . with the acquisition , we received 3,299 video customers , 1,405 high-speed internet customers , and 302 voice customers . these customers are included in the december 31 , 2016 totals shown below . the following table shows selected operating statistics of the cable segment as of the dates shown : replace_table_token_12_th 1 ) homes and businesses are considered passed ( “ homes passed ” ) if we can connect them to our distribution system without further extending the transmission lines . homes passed is an estimate based upon the best available information . 2 ) customer relationships represent the number of customers who receive at least one of our services . 3 ) generally , a dwelling or commercial unit with one or more television sets connected to our distribution system counts as one video customer . where services are provided on a bulk basis , such as to hotels and some multi-dwelling units , the revenue charged to the customer is divided by the rate for comparable service in the local market to determine the number of customer equivalents included in the customer counts shown above . during the first quarter of 2016 , we 46 modified the way we count subscribers when a commercial customer upgrades its internet service via a fiber contract . we retroactively applied the new count methodology to prior periods , and applied similar logic to certain bulk customers ; the net result was reductions in internet subscriber counts of 559 and 673 subscribers to december 31 , 2015 , and december 31 , 2014 totals , respectively . 4 ) penetration is calculated by dividing the number of customers by the number of homes passed or available homes , as appropriate . 5 ) digital video penetration is calculated by dividing the number of digital video customers by total video customers . digital video customers are video customers who receive

sources and uses of cash . the company generated $ 161.5 million of net cash from operations in 2016 , an increase from $ 119.3 million in 2015 , which was a $ 4.3 million increase from 2014. the increases were primarily due to increases in operating income before depreciation and amortization . during 2016 , the company utilized $ 820.0 million in net investing activities , including $ 657.4 million invested in acquisitions of ntelos and colane . plant and equipment purchases in 2016 , 2015 and 2014 totaled $ 173.2 million , $ 69.7 million and $ 68.2 million , respectively . capital expenditures in 2016 primarily supported wireless network upgrades and capacity and coverage enhancements as a result of the ntelos acquisition , as well as retail store remodeling , cable segment extensions and investment in customer premises equipment , and expansion and upgrade of our fiber networks . capital expenditures in 2015 supported projects across all segments , including wireless network capacity and coverage enhancements , new retail stores , cable segment extensions and investment in customer premises equipment , and expansion and upgrade of our fiber networks . expenditures in 2014 also supported projects across all segments , including wireless network capacity and coverage enhancements , cable plant expansion and upgrades , and wireline fiber builds . financing activities provided $ 617.9 million in 2016 as the company borrowed $ 860 million to fund the ntelos acquisition and related activities , repaid debt totaling $ 213.8 million , and paid $ 14.9 million to enter into the new debt financing arrangement to acquire ntelos . the company also paid cash dividends totaling $ 11.7 million . financing activities utilized $ 42.2 million in 2015 as the company made $ 23.0 million in principal payments on long-term debt , paid cash dividends totaling $ 11.1 million and paid $ 7.9 million in debt issuance fees related to the pending ntelos acquisition .


 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.
     ```sources and uses of cash . the company generated $ 161.5 million of net cash from operations in 2016 , an increase from $ 119.3 million in 2015 , which was a $ 4.3 million increase from 2014. the increases were primarily due to increases in operating income before depreciation and amortization . during 2016 , the company utilized $ 820.0 million in net investing activities , including $ 657.4 million invested in acquisitions of ntelos and colane . plant and equipment purchases in 2016 , 2015 and 2014 totaled $ 173.2 million , $ 69.7 million and $ 68.2 million , respectively . capital expenditures in 2016 primarily supported wireless network upgrades and capacity and coverage enhancements as a result of the ntelos acquisition , as well as retail store remodeling , cable segment extensions and investment in customer premises equipment , and expansion and upgrade of our fiber networks . capital expenditures in 2015 supported projects across all segments , including wireless network capacity and coverage enhancements , new retail stores , cable segment extensions and investment in customer premises equipment , and expansion and upgrade of our fiber networks . expenditures in 2014 also supported projects across all segments , including wireless network capacity and coverage enhancements , cable plant expansion and upgrades , and wireline fiber builds . financing activities provided $ 617.9 million in 2016 as the company borrowed $ 860 million to fund the ntelos acquisition and related activities , repaid debt totaling $ 213.8 million , and paid $ 14.9 million to enter into the new debt financing arrangement to acquire ntelos . the company also paid cash dividends totaling $ 11.7 million . financing activities utilized $ 42.2 million in 2015 as the company made $ 23.0 million in principal payments on long-term debt , paid cash dividends totaling $ 11.1 million and paid $ 7.9 million in debt issuance fees related to the pending ntelos acquisition .
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 Suspicious Activity Report : immediately after acquiring ntelos , we exchanged spectrum licenses valued at $ 198.2 million , and customer based contract rights valued at $ 206.7 million , acquired from ntelos with sprint , and received an expansion of our affiliate service territory to include most of the service area served by ntelos , valued at $ 284.1 million , as well as customer based contract rights , valued at $ 120.9 million , relating to ntelos ' and sprint 's legacy customers in the our affiliate service territory . the value of the affiliate agreement expansion is based on changes to the amended affiliate agreement that include an increase in the price to be paid by sprint from 80 % to 90 % of the entire business value of pcs if the affiliate agreement is not renewed and an extension of the affiliate agreement with sprint by five years to 2029. also included in the value is the expanded territory in the ntelos service area and the accompanying right to serve all future sprint customers in the expanded territory , our commitment to upgrade certain coverage and capacity in the newly acquired service area , the waiver of a portion of the management fee charged by sprint , as well as other items defined in the amended affiliate agreement . 38 the company expects to incur a total of approximately $ 90 million of integration and acquisition expenses associated with this transaction , excluding approximately $ 23.0 million of debt issuance costs . in connection with the acquisition , the company also chose to proactively migrate former ntelos customers to devices that can interact with the sprint billing and network systems . expected costs also include the ntelos back office staff and support functions until the ntelos legacy customers are migrated to the sprint billing platform ; cost of the handsets to be provided to ntelos legacy customers as they migrate to the sprint billing platform ; severance costs for back office and other former ntelos employees who will not be retained permanently ; and transaction related fees . we have incurred $ 54.7 million of these costs in the year ended december 31 , 2016. these costs include $ 1.3 million reflected in cost of goods and services and $ 11.1 million reflected in selling , general and administrative costs in the year ended december 31 , 2016. critical accounting policies the company relies on the use of estimates and makes assumptions that affect its financial condition and operating results . these estimates and assumptions are based on historical results and trends as well as the company 's forecasts as to how these might change in the future . the most critical accounting policies that materially affect the company 's results of operations include the following : revenue recognition the company recognizes revenue when persuasive evidence of an arrangement exists , services have been rendered or products have been delivered , the price to the buyer is fixed and determinable and collectability is reasonably assured . revenues are recognized by the company based on the various types of transactions generating the revenue . for services , revenue is recognized as the services are performed . for equipment sales , revenue is recognized when the sales transaction is complete . under the sprint management agreement , postpaid wireless service revenues are reported net of an 8 % management fee and an 8.6 % net service fee , retained by sprint . prepaid wireless service revenues are reported net of a 6 % management fee retained by sprint . under our amended affiliate agreement , sprint agreed to waive the management fee , which is historically presented as a contra-revenue by us , for a period of approximately six years . the impact of sprint 's waiver of the management fee over the approximate six-year period is reflected as an increase in revenue , offset by the non-cash adjustment to recognize this impact on a straight-line basis over the remaining initial contract term of approximately 14 years . allowance for doubtful accounts estimates are used in determining the allowance for doubtful accounts and are based on historical collection and write-off experience , current trends , credit policies , and the analysis of the accounts receivable by aging category . in determining these estimates , the company compares historical write-offs in relation to the estimated period in which the subscriber was originally billed . the company also looks at the historical average length of time that elapses between the original billing date and the date of write-off and the financial position of its larger customers in determining the adequacy of the allowance for doubtful accounts . from this information , the company assigns specific amounts to be applied against the outstanding receivables . the company does not carry an allowance for receivables related to sprint pcs customers . in accordance with the terms of the affiliate contract with sprint , the company receives payment from sprint for the monthly net billings to pcs customers in weekly installments over the following four or five weeks . inventories the company 's inventories consist primarily of items held for resale such as devices and accessories . the company values its inventory at the lower of cost or market . inventory cost is computed on an average cost basis . market value is determined by reviewing current replacement cost , marketability and obsolescence . income taxes income taxes are accounted for under the asset and liability method . deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between financial statement carrying amounts of existing assets and liabilities and their respective tax bases . deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled . story_separator_special_tag replace_table_token_10_th 44 service revenues replace_table_token_11_th ( 1 ) postpaid net billings are defined under the terms of the affiliate contract with sprint to be the gross billings to customers within our service territory less billing credits and adjustments and allocated write-offs of uncollectible accounts . operating revenues wireless service revenue increased $ 167.0 million , or 86.6 % , in 2016 over 2015 , primarily due to the ntelos acquisition . net postpaid billings increased $ 129.4 million , or 69.9 % , as average subscribers increased 89.2 % and average billing rates dropped by 11 % primarily due to new customers and upgrading existing customers moving to lower cost service plans that do n't include a subsidized phone . net prepaid billings increased $ 31.6 million , or 61.8 % , due to 53.1 % growth in average prepaid subscribers over 2015 and higher average revenue per subscriber due to improvements in product mix . effective january 1 , 2016 , the fees retained by sprint , and deducted from postpaid revenues , decreased from 22.0 % to 16.6 % , and certain revenue and expense items became settled separately . as a result , despite the growth in net postpaid billings , the net service fee dropped by $ 2.9 million or 11.4 % . travel and other revenues , now separately settled , increased $ 17.1 million . tower lease revenue increased primarily as a result of amendments to existing leases , as third party co-locators add 4g capabilities to our towers , and rents associated with the towers acquired in the ntelos acquisition . equipment revenue increased due primarily to separately settled national device revenues passed to us by sprint , as well as expanded activity due to the ntelos acquisition . operating expenses cost of goods and services increased $ 69.5 million , or 109.4 % , in 2016 from 2015. postpaid handset costs decreased $ 0.6 million . prepaid handset costs increased $ 4.3 million . network costs increased $ 47.5 million , while maintenance costs increased $ 8.7 million . these increases are primarily attributable to the expanded activities and service territory as a result of the ntelos acquisition . separately settled national handset costs added $ 4.6 million to 2016 's cost of goods and services . selling , general and administrative costs increased $ 60.1 million , or 167.8 % , in 2016 over 2015. national channel sales commissions , which we began separately settling with sprint effective january 1 , 2016 , added $ 22.4 million to the current year expense . expenses associated with prepaid wireless programs increased $ 3.5 million in 2016 from 2015. personnel costs increased $ 20.9 million due to the addition of new retail stores and the need to support the ntelos billing platform and sales and 45 customer service activities for customers prior to migration . advertising expenses increased $ 5.5 million , while property taxes increased $ 1.8 million , both due to the ntelos acquisition . acquisition , integration and migration costs of $ 25.9 million included $ 18.3 million in handset costs for customers to migrate to the sprint back office and billing platform , $ 4.9 million in costs to shutdown overlapping cell sites and replace older backhaul circuits with ethernet circuits to support increased data volumes at upgraded sites , and $ 2.7 million in incremental staff to support migration efforts in the stores . depreciation and amortization increased $ 73.2 million , or 212.7 % , in 2016 over 2015 , reflecting the tangible and intangible assets acquired in the ntelos acquisition . cable the cable segment provides video , internet and voice services in franchise areas in portions of virginia , west virginia and western maryland , and leases fiber optic facilities throughout its service area . it does not include video , internet and voice services provided to customers in shenandoah county , virginia , which are included in the wireline segment . on january 1 , 2016 , we acquired the assets of colane cable company . with the acquisition , we received 3,299 video customers , 1,405 high-speed internet customers , and 302 voice customers . these customers are included in the december 31 , 2016 totals shown below . the following table shows selected operating statistics of the cable segment as of the dates shown : replace_table_token_12_th 1 ) homes and businesses are considered passed ( “ homes passed ” ) if we can connect them to our distribution system without further extending the transmission lines . homes passed is an estimate based upon the best available information . 2 ) customer relationships represent the number of customers who receive at least one of our services . 3 ) generally , a dwelling or commercial unit with one or more television sets connected to our distribution system counts as one video customer . where services are provided on a bulk basis , such as to hotels and some multi-dwelling units , the revenue charged to the customer is divided by the rate for comparable service in the local market to determine the number of customer equivalents included in the customer counts shown above . during the first quarter of 2016 , we 46 modified the way we count subscribers when a commercial customer upgrades its internet service via a fiber contract . we retroactively applied the new count methodology to prior periods , and applied similar logic to certain bulk customers ; the net result was reductions in internet subscriber counts of 559 and 673 subscribers to december 31 , 2015 , and december 31 , 2014 totals , respectively . 4 ) penetration is calculated by dividing the number of customers by the number of homes passed or available homes , as appropriate . 5 ) digital video penetration is calculated by dividing the number of digital video customers by total video customers . digital video customers are video customers who receive

