we purchase the natural gas we sell from natural gas producers and trading companies . for the years ended december 31 , 2013 and 2012 , we sold 52.0 bcf and 49.4 bcf of natural gas , respectively . for the years ended december 31 , 2013 and 2012 , our natural gas segment accounted for 22 % and 19 % of our adjusted gross margin , respectively . our materials handling business is a fee-based business and is generally conducted under multi-year agreements . we offload , store and or prepare for delivery a variety of customer-owned products , including asphalt , clay slurry , salt , gypsum , coal , petroleum coke , caustic soda , tallow , pulp and heavy equipment . for the year ended december 31 , 2013 , we offloaded , stored and or prepared for delivery 2.1 million short tons of products and 246.7 million gallons of liquid materials . for the year ended december 31 , 2012 , we offloaded , stored and or prepared for delivery 2.6 million short tons of products and 248.5 million gallons of liquid materials . for the years ended december 31 , 2013 and 2012 , our materials handling segment accounted for 16 % and 23 % of our adjusted gross margin , respectively . our other operations segment includes the marketing and distribution of coal conducted in our south portland and portland , maine terminals . for the years ended december 31 , 2013 and 2012 , our other operations segment accounted for approximately 2 % of our adjusted gross margin . 42 we take title to the products we sell in our refined products , natural gas and other operations segments . we do not take title to any of the products in our materials handling segment . in order to manage our exposure to commodity price fluctuations , we use derivatives and forward contracts to maintain a position that is substantially balanced between product purchases and product sales . non-gaap financial measures we present the non-gaap financial measures ebitda , adjusted ebitda and adjusted gross margin in this annual report . for a description of how we define ebitda , adjusted ebitda and adjusted gross margin , see below and part i , item 6selected financial data . a reconciliation of ebitda , adjusted ebitda and adjusted gross margin to the gaap measures most directly comparable thereto , is presented below and in part i , item 6selected financial data . how management evaluates our results of operations our management uses a variety of financial and operational measurements to analyze our performance . these measurements include : ( 1 ) gross margin , ( 2 ) operating expenses , ( 3 ) selling , general and administrative ( or sg & a ) expenses , ( 4 ) heating degree days and ( 5 ) adjusted gross margin and adjusted ebitda . gross margin we view gross margin as an important performance measure of the core profitability of our operations . we review gross margin data monthly for consistency and trend analysis . we define gross margin as net sales minus costs of products sold . net sales include sales of refined products and natural gas and the fees associated with the provision of materials handling services . product costs include the cost of acquiring the refined products and natural gas that we sell and all associated costs to transport such products to the point of sale , as well as costs that we incur in providing materials handling services to our customers . operating expenses operating expenses are costs associated with the operation of the terminals and truck fleet used in our business . employee wages , pension and 401 ( k ) plan expenses , boiler fuel , repairs and maintenance , utilities , insurance , property taxes , services and lease payments comprise the most significant portions of our operating expenses . commencing on october 30 , 2013 , employee wages and related employee expenses included in our operating expenses are incurred on our behalf by our general partner and reimbursed by us . these expenses remain relatively stable independent of the volumes through our system but can fluctuate depending on the activities performed during a specific period . selling , general and administrative expenses our sg & a expenses include employee salaries and benefits , pension and 401 ( k ) plan expenses , discretionary bonus , marketing costs , corporate overhead , professional fees , information technology and office space expenses . commencing on october 30 , 2013 , employee wages , related employee expenses and certain rental costs included in our selling , general and administrative expenses are incurred on our behalf by our general partner and reimbursed by us . we believe that our sg & a expenses will increase as a result of our becoming a publicly traded partnership . heating degree days a degree day is an industry measurement of temperature designed to evaluate energy demand and consumption . degree days are based on how much the average temperature departs from a human comfort level of 65°f . each degree of temperature above 65°f is counted as one cooling degree day , and each degree of temperature below 65°f is counted as one heating degree day . degree days are accumulated each day over the course of a year and can be compared to a monthly or a long-term average , or normal , to see if a month or a year was warmer or cooler than usual . degree days are officially observed by the national weather service and officially archived by the national climatic data center . story_separator_special_tag for example , over the 36-month period ended december 31 , 2013 , we generated an average of approximately 69 % of our total home heating oil and residual fuel oil net sales during the months of november through march . in addition , weather conditions , particularly during these five months , have a significant impact on the demand for our products . warmer-than-normal temperatures during these months in our areas of operations can decrease the total volume of home heating oil , residual fuel oil and natural gas we sell and the gross margins realized on those sales , whereas colder-than-normal temperatures increase demand for those products and the associated gross margins . the impact of the market structure on our hedging strategy . we typically hedge our exposure to commodity price moves with nymex futures contracts and otc swaps . in markets where futures prices are higher than spot prices ( typically referred to as contango ) , we generate positive margins when rolling our inventory hedges to successive months . in markets where futures prices are lower than spot prices ( typically referred to as backwardation ) , we realize losses when rolling our inventory hedges to successive months . in backwardated markets , we operate with lower inventory levels and , as a result , have reduced hedging and financing requirements , thereby limiting losses . 46 energy efficiency , new technology and alternative fuels could reduce demand for our products . increased conservation and technological advances have adversely affected the demand for home heating oil and residual fuel oil . consumption of residual fuel oil , in particular , has steadily declined in recent years , primarily due to customers converting from other fuels to natural gas , weak industrial demand and tightening of environmental regulations . use of natural gas is expected to continue to displace other fuels , which we believe will favorably impact our natural gas volumes and margins . absolute price increases can lead to reduced demand , increased credit risk , higher interest costs and temporarily reduced margins . refined product prices have risen due to , among other things , investor interest in using commodities as an inflation hedge , u.s. dollar weakness and supply and demand fundamentals . for example , nymex heating oil ( ho ) contracts have risen from approximately $ 2.00 per gallon in december 2009 to over $ 3.00 per gallon in december 2013. as refined product prices rise , we generally experience reduced demand as customers engage in conservation efforts . we also experience a higher level of credit risk from our customers . in addition , our working capital requirements for holding inventory and financing receivables increase with higher price levels , while gross margin levels may stay relatively constant for a period of time due to competitive pressures . interest rates could rise . since mid-2009 , the credit markets have been experiencing near-record lows in interest rates . as the overall economy strengthens , it is expected that monetary policy will tighten , resulting in higher interest rates to counter possible inflation . this could affect our ability to access the debt capital markets to the extent we may need , in the future , to fund our growth . in addition , interest rates could be higher than current levels , causing our financing costs to increase accordingly . during the 24 months ended december 31 , 2013 , we hedged approximately 48 % of our floating-rate debt with fixed-for-floating interest rate swaps . although higher interest rates could limit our ability to raise funds in the debt capital markets , we expect to remain competitive with respect to acquisitions and capital projects , as our competitors would face similar circumstances . as with other yield-oriented securities , our unit price is impacted by the level of our cash distributions and implied distribution yield . the distribution yield is often used by investors to compare and rank related yield-oriented securities for investment decision-making purposes . therefore , changes in interest rates , either positive or negative , may affect the yield requirements of investors who invest in our common units , and a rising interest rate environment could have an adverse impact on our unit price and our ability to issue additional equity to make acquisitions , reduce debt or for other purposes . 47 comparability of our financial statements our future results of operations may not be comparable to our predecessor 's historical results of operations for the reasons described below . our predecessor 's historical results of operations include the results of operations of kildair , an asphalt and residual fuel oil marketing and commercial trucking business ( in which our predecessor had a 50 % interest prior to , and is a consolidated wholly-owned subsidiary as of , october 1 , 2012 ) that was owned by our predecessor and was not contributed to us in connection with the ipo . from october 2007 through september 30 , 2012 , the investment in kildair was accounted for using the equity method of accounting and our predecessor 's share of its results were recorded as equity in net ( loss ) income of foreign affiliate . the table below provides certain financial information relating to the operations of kildair , since kildair 's results of operations are included in the financial statements of our predecessor , but are not part of our assets following the completion of the ipo . accordingly , kildair 's results of operations are not included in our results of operation beginning october 30 , 2013. replace_table_token_5_th our results of operations can be impacted by swings in commodity prices , primarily in refined products and natural gas . we use economic hedges to minimize the impact of changing prices on refined products and natural gas inventory . as a result , commodity price increases at the end of a year can create

cash flows replace_table_token_16_th years ended december 31 , 2013 , december 31 , 2012 and december 31 , 2011 operating activities net cash used in operating activities for the year ended december 31 , 2013 was approximately $ 79.5 million which included a reduction of cash flow of $ 172.1 million related to accounts receivable which primarily was the result of a $ 130.2 million distribution of accounts receivable to sprague holdings and the contribution of kildair 's accounts receivable as of october 30 , 2013 of $ 48.3 million to an affiliate of sprague holdings both of which occurred in connection with the initial public offering . these distributions of accounts receivable had a negative impact on cash flow from operations since they represented current year operating activity that was transferred prior to the point when cash was collected . this was partially offset by a reduction of $ 57.8 million in inventory , primarily related to the colder weather experienced in the latter portion of 2013 as compared to 2012. cash flow from operations was favorably impacted by a decrease of $ 50.8 million in derivative instruments relating to less customer demand for locking in fixed price forward commitments . net cash provided by operating activities for the year ended december 31 , 2012 was approximately $ 163.1 million and was driven by a decrease of $ 54.4 million in inventory relating to a weak market structure in heating oil and residual fuel oil and warm weather conditions impacting customer demand , an increase of $ 32.5 million in accounts payable and accrued liabilities , primarily due to timing of invoice payments for product purchases , a decrease of $ 24.2 million in account receivable , and a decrease of $ 27.2 million in derivative instruments relating to lower customer demand for locking in fixed price forward commitments and was partially offset by a net loss of $ 12.8 million .


 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.
     ```cash flows replace_table_token_16_th years ended december 31 , 2013 , december 31 , 2012 and december 31 , 2011 operating activities net cash used in operating activities for the year ended december 31 , 2013 was approximately $ 79.5 million which included a reduction of cash flow of $ 172.1 million related to accounts receivable which primarily was the result of a $ 130.2 million distribution of accounts receivable to sprague holdings and the contribution of kildair 's accounts receivable as of october 30 , 2013 of $ 48.3 million to an affiliate of sprague holdings both of which occurred in connection with the initial public offering . these distributions of accounts receivable had a negative impact on cash flow from operations since they represented current year operating activity that was transferred prior to the point when cash was collected . this was partially offset by a reduction of $ 57.8 million in inventory , primarily related to the colder weather experienced in the latter portion of 2013 as compared to 2012. cash flow from operations was favorably impacted by a decrease of $ 50.8 million in derivative instruments relating to less customer demand for locking in fixed price forward commitments . net cash provided by operating activities for the year ended december 31 , 2012 was approximately $ 163.1 million and was driven by a decrease of $ 54.4 million in inventory relating to a weak market structure in heating oil and residual fuel oil and warm weather conditions impacting customer demand , an increase of $ 32.5 million in accounts payable and accrued liabilities , primarily due to timing of invoice payments for product purchases , a decrease of $ 24.2 million in account receivable , and a decrease of $ 27.2 million in derivative instruments relating to lower customer demand for locking in fixed price forward commitments and was partially offset by a net loss of $ 12.8 million .
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 Suspicious Activity Report : we purchase the natural gas we sell from natural gas producers and trading companies . for the years ended december 31 , 2013 and 2012 , we sold 52.0 bcf and 49.4 bcf of natural gas , respectively . for the years ended december 31 , 2013 and 2012 , our natural gas segment accounted for 22 % and 19 % of our adjusted gross margin , respectively . our materials handling business is a fee-based business and is generally conducted under multi-year agreements . we offload , store and or prepare for delivery a variety of customer-owned products , including asphalt , clay slurry , salt , gypsum , coal , petroleum coke , caustic soda , tallow , pulp and heavy equipment . for the year ended december 31 , 2013 , we offloaded , stored and or prepared for delivery 2.1 million short tons of products and 246.7 million gallons of liquid materials . for the year ended december 31 , 2012 , we offloaded , stored and or prepared for delivery 2.6 million short tons of products and 248.5 million gallons of liquid materials . for the years ended december 31 , 2013 and 2012 , our materials handling segment accounted for 16 % and 23 % of our adjusted gross margin , respectively . our other operations segment includes the marketing and distribution of coal conducted in our south portland and portland , maine terminals . for the years ended december 31 , 2013 and 2012 , our other operations segment accounted for approximately 2 % of our adjusted gross margin . 42 we take title to the products we sell in our refined products , natural gas and other operations segments . we do not take title to any of the products in our materials handling segment . in order to manage our exposure to commodity price fluctuations , we use derivatives and forward contracts to maintain a position that is substantially balanced between product purchases and product sales . non-gaap financial measures we present the non-gaap financial measures ebitda , adjusted ebitda and adjusted gross margin in this annual report . for a description of how we define ebitda , adjusted ebitda and adjusted gross margin , see below and part i , item 6selected financial data . a reconciliation of ebitda , adjusted ebitda and adjusted gross margin to the gaap measures most directly comparable thereto , is presented below and in part i , item 6selected financial data . how management evaluates our results of operations our management uses a variety of financial and operational measurements to analyze our performance . these measurements include : ( 1 ) gross margin , ( 2 ) operating expenses , ( 3 ) selling , general and administrative ( or sg & a ) expenses , ( 4 ) heating degree days and ( 5 ) adjusted gross margin and adjusted ebitda . gross margin we view gross margin as an important performance measure of the core profitability of our operations . we review gross margin data monthly for consistency and trend analysis . we define gross margin as net sales minus costs of products sold . net sales include sales of refined products and natural gas and the fees associated with the provision of materials handling services . product costs include the cost of acquiring the refined products and natural gas that we sell and all associated costs to transport such products to the point of sale , as well as costs that we incur in providing materials handling services to our customers . operating expenses operating expenses are costs associated with the operation of the terminals and truck fleet used in our business . employee wages , pension and 401 ( k ) plan expenses , boiler fuel , repairs and maintenance , utilities , insurance , property taxes , services and lease payments comprise the most significant portions of our operating expenses . commencing on october 30 , 2013 , employee wages and related employee expenses included in our operating expenses are incurred on our behalf by our general partner and reimbursed by us . these expenses remain relatively stable independent of the volumes through our system but can fluctuate depending on the activities performed during a specific period . selling , general and administrative expenses our sg & a expenses include employee salaries and benefits , pension and 401 ( k ) plan expenses , discretionary bonus , marketing costs , corporate overhead , professional fees , information technology and office space expenses . commencing on october 30 , 2013 , employee wages , related employee expenses and certain rental costs included in our selling , general and administrative expenses are incurred on our behalf by our general partner and reimbursed by us . we believe that our sg & a expenses will increase as a result of our becoming a publicly traded partnership . heating degree days a degree day is an industry measurement of temperature designed to evaluate energy demand and consumption . degree days are based on how much the average temperature departs from a human comfort level of 65°f . each degree of temperature above 65°f is counted as one cooling degree day , and each degree of temperature below 65°f is counted as one heating degree day . degree days are accumulated each day over the course of a year and can be compared to a monthly or a long-term average , or normal , to see if a month or a year was warmer or cooler than usual . degree days are officially observed by the national weather service and officially archived by the national climatic data center . story_separator_special_tag for example , over the 36-month period ended december 31 , 2013 , we generated an average of approximately 69 % of our total home heating oil and residual fuel oil net sales during the months of november through march . in addition , weather conditions , particularly during these five months , have a significant impact on the demand for our products . warmer-than-normal temperatures during these months in our areas of operations can decrease the total volume of home heating oil , residual fuel oil and natural gas we sell and the gross margins realized on those sales , whereas colder-than-normal temperatures increase demand for those products and the associated gross margins . the impact of the market structure on our hedging strategy . we typically hedge our exposure to commodity price moves with nymex futures contracts and otc swaps . in markets where futures prices are higher than spot prices ( typically referred to as contango ) , we generate positive margins when rolling our inventory hedges to successive months . in markets where futures prices are lower than spot prices ( typically referred to as backwardation ) , we realize losses when rolling our inventory hedges to successive months . in backwardated markets , we operate with lower inventory levels and , as a result , have reduced hedging and financing requirements , thereby limiting losses . 46 energy efficiency , new technology and alternative fuels could reduce demand for our products . increased conservation and technological advances have adversely affected the demand for home heating oil and residual fuel oil . consumption of residual fuel oil , in particular , has steadily declined in recent years , primarily due to customers converting from other fuels to natural gas , weak industrial demand and tightening of environmental regulations . use of natural gas is expected to continue to displace other fuels , which we believe will favorably impact our natural gas volumes and margins . absolute price increases can lead to reduced demand , increased credit risk , higher interest costs and temporarily reduced margins . refined product prices have risen due to , among other things , investor interest in using commodities as an inflation hedge , u.s. dollar weakness and supply and demand fundamentals . for example , nymex heating oil ( ho ) contracts have risen from approximately $ 2.00 per gallon in december 2009 to over $ 3.00 per gallon in december 2013. as refined product prices rise , we generally experience reduced demand as customers engage in conservation efforts . we also experience a higher level of credit risk from our customers . in addition , our working capital requirements for holding inventory and financing receivables increase with higher price levels , while gross margin levels may stay relatively constant for a period of time due to competitive pressures . interest rates could rise . since mid-2009 , the credit markets have been experiencing near-record lows in interest rates . as the overall economy strengthens , it is expected that monetary policy will tighten , resulting in higher interest rates to counter possible inflation . this could affect our ability to access the debt capital markets to the extent we may need , in the future , to fund our growth . in addition , interest rates could be higher than current levels , causing our financing costs to increase accordingly . during the 24 months ended december 31 , 2013 , we hedged approximately 48 % of our floating-rate debt with fixed-for-floating interest rate swaps . although higher interest rates could limit our ability to raise funds in the debt capital markets , we expect to remain competitive with respect to acquisitions and capital projects , as our competitors would face similar circumstances . as with other yield-oriented securities , our unit price is impacted by the level of our cash distributions and implied distribution yield . the distribution yield is often used by investors to compare and rank related yield-oriented securities for investment decision-making purposes . therefore , changes in interest rates , either positive or negative , may affect the yield requirements of investors who invest in our common units , and a rising interest rate environment could have an adverse impact on our unit price and our ability to issue additional equity to make acquisitions , reduce debt or for other purposes . 47 comparability of our financial statements our future results of operations may not be comparable to our predecessor 's historical results of operations for the reasons described below . our predecessor 's historical results of operations include the results of operations of kildair , an asphalt and residual fuel oil marketing and commercial trucking business ( in which our predecessor had a 50 % interest prior to , and is a consolidated wholly-owned subsidiary as of , october 1 , 2012 ) that was owned by our predecessor and was not contributed to us in connection with the ipo . from october 2007 through september 30 , 2012 , the investment in kildair was accounted for using the equity method of accounting and our predecessor 's share of its results were recorded as equity in net ( loss ) income of foreign affiliate . the table below provides certain financial information relating to the operations of kildair , since kildair 's results of operations are included in the financial statements of our predecessor , but are not part of our assets following the completion of the ipo . accordingly , kildair 's results of operations are not included in our results of operation beginning october 30 , 2013. replace_table_token_5_th our results of operations can be impacted by swings in commodity prices , primarily in refined products and natural gas . we use economic hedges to minimize the impact of changing prices on refined products and natural gas inventory . as a result , commodity price increases at the end of a year can create

