elmer 's , whose brands include elmer 's ® , krazy glue ® and x-acto ® , is a provider of activity-based adhesive and cutting products that inspire creativity in the classroom , at home , in the office , in the workshop and at the craft table . the acquisition was accounted for using the purchase method of accounting , and accordingly , elmer 's results of operations were included in the company 's statement of operations since the acquisition date , including net sales of $ 36.3 million . elmer 's is reported as part of our writing segment . based on the company 's strategy to allocate resources to its businesses relative to each business ' growth potential and , in particular , those businesses with the greater right to win in the marketplace , during 2015 the company divested its rubbermaid medical cart 27 business and initiated a process to divest its levolor ® and kirsch ® window coverings brands ( “ décor ” ) . the rubbermaid medical cart business focuses on optimizing nurse work flow and medical records processing in hospitals and was included in the commercial products segment . the company sold substantially all of the assets of the rubbermaid medical cart business in august 2015. the rubbermaid medical cart business was included in the company 's consolidated results from continuing operations , including net sales of $ 26.5 million , until it was sold in august 2015. décor will continue to be reported in our results from continuing operations as part of our home solutions segment until the business is sold , which is expected in 2016. in 2015 , décor generated $ 300.8 million of net sales . the assets and liabilities of décor that are subject to divestiture are classified as current assets held for sale and current liabilities held for sale in the consolidated balance sheet as of december 31 , 2015. the endicia on-line postage and the culinary electrics and retail businesses have been classified as discontinued operations since the company committed in 2014 to sell these businesses . endicia was included in our writing segment , and the culinary businesses were included in our home solutions segment . during 2015 , the company sold endicia for a sales price of $ 208.7 million , subject to customary working capital adjustments . during 2015 , the company ceased operations in its culinary electrics and retail businesses . proposed acquisition of jarden corporation on december 13 , 2015 , the company entered into an agreement and plan of merger ( the “ merger agreement ” ) to acquire jarden corporation ( “ jarden ” ) . jarden is a leading , global consumer products company with leading brands , such as yankee candle , crock-pot , foodsaver , mr. coffee , oster , coleman , first alert , rawlings , jostens , k2 , marker , marmot , volkl , and many others . the merger is expected to create a consumer goods company with estimated annual sales of $ 16 billion to be named newell brands inc. ( “ newell brands ” ) , with a portfolio of leading brands in large , growing , unconsolidated , global markets . newell rubbermaid anticipates significant annualized cost synergies will be realized by newell brands , driven by efficiencies of scale and efficiencies in procurement , cost to serve and infrastructure . pursuant to the merger agreement , by and among newell rubbermaid , jarden , ncpf acquisition corp. i , a wholly-owned subsidiary of newell rubbermaid ( “ merger sub 1 ” ) , and ncpf acquisition corp. ii , a wholly-owned subsidiary of newell rubbermaid ( “ merger sub 2 ” ) , merger sub 1 will be merged with and into jarden , with jarden surviving as a wholly-owned subsidiary of newell rubbermaid , and immediately thereafter , jarden will be merged with and into merger sub 2 , with merger sub 2 continuing as the surviving corporation as a wholly-owned subsidiary of newell rubbermaid ( collectively , the “ proposed merger transactions ” ) . upon completion of the proposed merger transactions , jarden will become a wholly-owned subsidiary of newell rubbermaid and will no longer be a publicly held corporation . in connection with the proposed merger transactions , each share of jarden common stock will be converted into the right to receive and become exchangeable for merger consideration consisting of ( 1 ) 0.862 of a share of newell rubbermaid common stock plus ( 2 ) $ 21.00 in cash . based on the closing price of a share of newell rubbermaid common stock on february 24 , 2016 of $ 37.74 per share , the implied total consideration is approximately $ 14.0 billion , including $ 5.5 billion of cash and $ 8.5 billion of newell rubbermaid common stock . based on the estimated 225.0 million shares of newell rubbermaid common stock expected to be issued in the proposed merger transactions , stockholders of newell rubbermaid and stockholders and convertible noteholders of jarden immediately before the proposed merger transactions will own 54 % and 46 % , respectively , of newell brands upon completion of the proposed merger transactions . newell rubbermaid entered into a commitment letter for a $ 10.5 billion senior unsecured bridge credit facility , the availability of which has since been reduced to $ 9.0 billion because newell rubbermaid subsequently entered into the $ 1.5 billion term loan facility . the total available amount of the bridge credit facility is subject to further reduction in equivalent amounts upon the completion of any issuance of debt or equity securities by newell rubbermaid . story_separator_special_tag the majority of these savings have been , and the majority of future savings from project renewal initiatives are expected to be , reinvested in the business to strengthen brand building and selling capabilities in priority markets around the world . through december 31 , 2015 , the company had incurred $ 309.8 million and $ 158.7 million of restructuring and other project-related costs , respectively . the majority of the restructuring costs represent employee-related cash costs , including severance , retirement and other termination benefits and costs . other project-related costs represent organizational change implementation costs , including advisory and consultancy costs , compensation and related costs of personnel dedicated to transformation projects , and other costs associated with the implementation of project renewal . through december 31 , 2015 , the company estimates it has reduced its headcount by approximately 2,500 employees as a result of project renewal initiatives . the following table summarizes the estimated costs and savings relating to project renewal , as well as the actual results through december 31 , 2015 ( amounts in millions ) : replace_table_token_5_th * includes savings expected to be realized during 2018 from projects completed in 2017. in 2015 , the company has continued to execute existing projects as well as initiate new activities relating to project renewal as follows : initiated plans to relocate the company 's corporate headquarters from 3 glenlake parkway in atlanta , georgia , to 6655 peachtree dunwoody road in atlanta , georgia in early 2016. the new space will reflect a brand-led , innovative company with headquarters purpose-fit for how employees work today and into the future . the ongoing implementation of the emea simplification workstream , which includes projects focused on profitable growth in the region , including the closure , consolidation and or relocation of certain manufacturing facilities , distribution centers , customer support and sales and administrative offices . during 2015 , the company initiated a project focused on aligning the sales and marketing capabilities in the region , a project in the best cost finance workstream and a project focused on optimizing the region 's activities and relationships with its sourcing partners . ongoing evaluations of the company 's overhead structure , supply chain organization and processes , customer development organization alignment , and pricing structure to optimize and transform processes , simplify the organization and reduce costs . during 2015 , the company initiated a project focused on optimizing the sales and marketing overhead cost structure in north america and latin america . the continued execution of projects to streamline the three business partnering functions , human resources , finance/it and legal , and to align these functions with the new operating structure , including the ongoing execution of projects to reduce the company 's it footprint and centralize and optimize human resources support activities . the ongoing reconfiguration and consolidation of the company 's manufacturing footprint and distribution centers to reduce overhead , improve operational efficiencies and better utilize existing assets , including the initiation of projects to reduce the home solutions and tools segments ' manufacturing footprint in north america , to reduce the baby & parenting segment 's manufacturing footprint in asia pacific and to better align the writing segment 's worldwide supply chain footprint . 32 the creation of a transformation office to lead and manage the various workstreams that are integral to the expanded project renewal initiatives , including investing in value analysis and value engineering efforts to reduce product and packaging costs and reducing operational and manufacturing complexity in the writing segment . one newell rubbermaid the company strives to leverage common business activities and best practices to build functional capabilities and to build one common culture of shared values with a focus on collaboration and teamwork . through this initiative , the company has established regional shared service centers to leverage nonmarket-facing functional capabilities to reduce costs . in addition , the company has expanded its focus on leveraging common business activities and best practices by reorganizing the business around two of the critical elements of the growth game plan — brand & category development and market execution & delivery , enhancing its customer development and global supply chain organizations and consolidating activities into centers of excellence for design and innovation capabilities and marketing capabilities . the company is also migrating multiple legacy systems and users to a common sap global information platform in a phased , multi-year rollout . sap is expected to enable the company to integrate and manage its worldwide business and reporting processes more efficiently . substantially all of the company 's north american , latin american and european operations are live on sap , and the company plans to implement sap in its asia pacific operations in 2016. foreign currency - venezuela the company began accounting for its venezuelan operations using highly inflationary accounting in january 2010. under highly inflationary accounting , the company remeasures assets , liabilities , sales and expenses denominated in bolivar fuertes ( “ bolivars ” ) into u.s. dollars using the applicable exchange rate , and the resulting translation adjustments are included in earnings . the company 's venezuelan operations are primarily included in the writing segment . the company generally imports raw materials into venezuela and manufactures writing instruments locally . the company 's venezuelan operations also import components and finished goods . generally , purchases of imported products are denominated in u.s. dollars . the company has historically used various means , including price increases and productivity initiatives , to offset increased costs due to the impacts of high inflation and currency devaluations . during the years ended december 31 , 2015 , 2014 and 2013 , the company 's venezuelan operations generated 2.2 % , 1.4 % and 1.4 % of consolidated net sales , respectively and approximately $ 51 million , $ 30 million and $ 34 million of the company 's reported operating income , respectively

cash flows cash and cash equivalents increased ( decreased ) as follows for the years ended december 31 , ( in millions ) : replace_table_token_17_th in the cash flow statement , the changes in operating assets and liabilities are presented excluding the effects of changes in foreign currency exchange rates and the effects of acquisitions , divestitures and reclassifications of assets and liabilities to held for sale . accordingly , the amounts in the cash flow statement differ from changes in the operating assets and liabilities that are presented in the balance sheets . sources historically , the company 's primary sources of liquidity and capital resources have included cash provided by operations , proceeds from divestitures , issuance of debt and use of available borrowing facilities . cash provided by operating activities for 2015 was $ 565.8 million compared to $ 634.1 million for 2014. the decrease in operating cash flow was primarily due to the impact of the following items : a $ 70.0 million voluntary contribution to the company 's primary u.s. pension plan during 2015 , which is included in accrued liabilities and other in the consolidated statements of cash flows ; a $ 69.6 million year-over-year increase in cash used to build inventories in 2015 compared to 2014 , partially attributable to inventory builds in 2015 to support new product launches ; a $ 45.9 million year-over-year increase in project-related costs associated with project renewal and advisory costs for process transformation and optimization , including advisory and consulting costs and personnel costs associated with employees dedicated to project renewal initiatives ; a $ 67.0 million year-over-year decrease in cash provided by accounts payable , primarily attributable to the timing and management of purchases and payments ; 43 partially offset by : a $ 107.1 million year-over-year decrease in cash used for increases in accounts receivable due to the timing of sales in the fourth quarter of 2015 compared to the fourth quarter of 2014 ; and a $ 60.6 million increase in the company 's income tax liability during 2015 , which is included in accrued liabilities and other in the consolidated statements of cash flows , primarily associated with an estimated $


 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 cash and cash equivalents increased ( decreased ) as follows for the years ended december 31 , ( in millions ) : replace_table_token_17_th in the cash flow statement , the changes in operating assets and liabilities are presented excluding the effects of changes in foreign currency exchange rates and the effects of acquisitions , divestitures and reclassifications of assets and liabilities to held for sale . accordingly , the amounts in the cash flow statement differ from changes in the operating assets and liabilities that are presented in the balance sheets . sources historically , the company 's primary sources of liquidity and capital resources have included cash provided by operations , proceeds from divestitures , issuance of debt and use of available borrowing facilities . cash provided by operating activities for 2015 was $ 565.8 million compared to $ 634.1 million for 2014. the decrease in operating cash flow was primarily due to the impact of the following items : a $ 70.0 million voluntary contribution to the company 's primary u.s. pension plan during 2015 , which is included in accrued liabilities and other in the consolidated statements of cash flows ; a $ 69.6 million year-over-year increase in cash used to build inventories in 2015 compared to 2014 , partially attributable to inventory builds in 2015 to support new product launches ; a $ 45.9 million year-over-year increase in project-related costs associated with project renewal and advisory costs for process transformation and optimization , including advisory and consulting costs and personnel costs associated with employees dedicated to project renewal initiatives ; a $ 67.0 million year-over-year decrease in cash provided by accounts payable , primarily attributable to the timing and management of purchases and payments ; 43 partially offset by : a $ 107.1 million year-over-year decrease in cash used for increases in accounts receivable due to the timing of sales in the fourth quarter of 2015 compared to the fourth quarter of 2014 ; and a $ 60.6 million increase in the company 's income tax liability during 2015 , which is included in accrued liabilities and other in the consolidated statements of cash flows , primarily associated with an estimated $
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 Suspicious Activity Report : elmer 's , whose brands include elmer 's ® , krazy glue ® and x-acto ® , is a provider of activity-based adhesive and cutting products that inspire creativity in the classroom , at home , in the office , in the workshop and at the craft table . the acquisition was accounted for using the purchase method of accounting , and accordingly , elmer 's results of operations were included in the company 's statement of operations since the acquisition date , including net sales of $ 36.3 million . elmer 's is reported as part of our writing segment . based on the company 's strategy to allocate resources to its businesses relative to each business ' growth potential and , in particular , those businesses with the greater right to win in the marketplace , during 2015 the company divested its rubbermaid medical cart 27 business and initiated a process to divest its levolor ® and kirsch ® window coverings brands ( “ décor ” ) . the rubbermaid medical cart business focuses on optimizing nurse work flow and medical records processing in hospitals and was included in the commercial products segment . the company sold substantially all of the assets of the rubbermaid medical cart business in august 2015. the rubbermaid medical cart business was included in the company 's consolidated results from continuing operations , including net sales of $ 26.5 million , until it was sold in august 2015. décor will continue to be reported in our results from continuing operations as part of our home solutions segment until the business is sold , which is expected in 2016. in 2015 , décor generated $ 300.8 million of net sales . the assets and liabilities of décor that are subject to divestiture are classified as current assets held for sale and current liabilities held for sale in the consolidated balance sheet as of december 31 , 2015. the endicia on-line postage and the culinary electrics and retail businesses have been classified as discontinued operations since the company committed in 2014 to sell these businesses . endicia was included in our writing segment , and the culinary businesses were included in our home solutions segment . during 2015 , the company sold endicia for a sales price of $ 208.7 million , subject to customary working capital adjustments . during 2015 , the company ceased operations in its culinary electrics and retail businesses . proposed acquisition of jarden corporation on december 13 , 2015 , the company entered into an agreement and plan of merger ( the “ merger agreement ” ) to acquire jarden corporation ( “ jarden ” ) . jarden is a leading , global consumer products company with leading brands , such as yankee candle , crock-pot , foodsaver , mr. coffee , oster , coleman , first alert , rawlings , jostens , k2 , marker , marmot , volkl , and many others . the merger is expected to create a consumer goods company with estimated annual sales of $ 16 billion to be named newell brands inc. ( “ newell brands ” ) , with a portfolio of leading brands in large , growing , unconsolidated , global markets . newell rubbermaid anticipates significant annualized cost synergies will be realized by newell brands , driven by efficiencies of scale and efficiencies in procurement , cost to serve and infrastructure . pursuant to the merger agreement , by and among newell rubbermaid , jarden , ncpf acquisition corp. i , a wholly-owned subsidiary of newell rubbermaid ( “ merger sub 1 ” ) , and ncpf acquisition corp. ii , a wholly-owned subsidiary of newell rubbermaid ( “ merger sub 2 ” ) , merger sub 1 will be merged with and into jarden , with jarden surviving as a wholly-owned subsidiary of newell rubbermaid , and immediately thereafter , jarden will be merged with and into merger sub 2 , with merger sub 2 continuing as the surviving corporation as a wholly-owned subsidiary of newell rubbermaid ( collectively , the “ proposed merger transactions ” ) . upon completion of the proposed merger transactions , jarden will become a wholly-owned subsidiary of newell rubbermaid and will no longer be a publicly held corporation . in connection with the proposed merger transactions , each share of jarden common stock will be converted into the right to receive and become exchangeable for merger consideration consisting of ( 1 ) 0.862 of a share of newell rubbermaid common stock plus ( 2 ) $ 21.00 in cash . based on the closing price of a share of newell rubbermaid common stock on february 24 , 2016 of $ 37.74 per share , the implied total consideration is approximately $ 14.0 billion , including $ 5.5 billion of cash and $ 8.5 billion of newell rubbermaid common stock . based on the estimated 225.0 million shares of newell rubbermaid common stock expected to be issued in the proposed merger transactions , stockholders of newell rubbermaid and stockholders and convertible noteholders of jarden immediately before the proposed merger transactions will own 54 % and 46 % , respectively , of newell brands upon completion of the proposed merger transactions . newell rubbermaid entered into a commitment letter for a $ 10.5 billion senior unsecured bridge credit facility , the availability of which has since been reduced to $ 9.0 billion because newell rubbermaid subsequently entered into the $ 1.5 billion term loan facility . the total available amount of the bridge credit facility is subject to further reduction in equivalent amounts upon the completion of any issuance of debt or equity securities by newell rubbermaid . story_separator_special_tag the majority of these savings have been , and the majority of future savings from project renewal initiatives are expected to be , reinvested in the business to strengthen brand building and selling capabilities in priority markets around the world . through december 31 , 2015 , the company had incurred $ 309.8 million and $ 158.7 million of restructuring and other project-related costs , respectively . the majority of the restructuring costs represent employee-related cash costs , including severance , retirement and other termination benefits and costs . other project-related costs represent organizational change implementation costs , including advisory and consultancy costs , compensation and related costs of personnel dedicated to transformation projects , and other costs associated with the implementation of project renewal . through december 31 , 2015 , the company estimates it has reduced its headcount by approximately 2,500 employees as a result of project renewal initiatives . the following table summarizes the estimated costs and savings relating to project renewal , as well as the actual results through december 31 , 2015 ( amounts in millions ) : replace_table_token_5_th * includes savings expected to be realized during 2018 from projects completed in 2017. in 2015 , the company has continued to execute existing projects as well as initiate new activities relating to project renewal as follows : initiated plans to relocate the company 's corporate headquarters from 3 glenlake parkway in atlanta , georgia , to 6655 peachtree dunwoody road in atlanta , georgia in early 2016. the new space will reflect a brand-led , innovative company with headquarters purpose-fit for how employees work today and into the future . the ongoing implementation of the emea simplification workstream , which includes projects focused on profitable growth in the region , including the closure , consolidation and or relocation of certain manufacturing facilities , distribution centers , customer support and sales and administrative offices . during 2015 , the company initiated a project focused on aligning the sales and marketing capabilities in the region , a project in the best cost finance workstream and a project focused on optimizing the region 's activities and relationships with its sourcing partners . ongoing evaluations of the company 's overhead structure , supply chain organization and processes , customer development organization alignment , and pricing structure to optimize and transform processes , simplify the organization and reduce costs . during 2015 , the company initiated a project focused on optimizing the sales and marketing overhead cost structure in north america and latin america . the continued execution of projects to streamline the three business partnering functions , human resources , finance/it and legal , and to align these functions with the new operating structure , including the ongoing execution of projects to reduce the company 's it footprint and centralize and optimize human resources support activities . the ongoing reconfiguration and consolidation of the company 's manufacturing footprint and distribution centers to reduce overhead , improve operational efficiencies and better utilize existing assets , including the initiation of projects to reduce the home solutions and tools segments ' manufacturing footprint in north america , to reduce the baby & parenting segment 's manufacturing footprint in asia pacific and to better align the writing segment 's worldwide supply chain footprint . 32 the creation of a transformation office to lead and manage the various workstreams that are integral to the expanded project renewal initiatives , including investing in value analysis and value engineering efforts to reduce product and packaging costs and reducing operational and manufacturing complexity in the writing segment . one newell rubbermaid the company strives to leverage common business activities and best practices to build functional capabilities and to build one common culture of shared values with a focus on collaboration and teamwork . through this initiative , the company has established regional shared service centers to leverage nonmarket-facing functional capabilities to reduce costs . in addition , the company has expanded its focus on leveraging common business activities and best practices by reorganizing the business around two of the critical elements of the growth game plan — brand & category development and market execution & delivery , enhancing its customer development and global supply chain organizations and consolidating activities into centers of excellence for design and innovation capabilities and marketing capabilities . the company is also migrating multiple legacy systems and users to a common sap global information platform in a phased , multi-year rollout . sap is expected to enable the company to integrate and manage its worldwide business and reporting processes more efficiently . substantially all of the company 's north american , latin american and european operations are live on sap , and the company plans to implement sap in its asia pacific operations in 2016. foreign currency - venezuela the company began accounting for its venezuelan operations using highly inflationary accounting in january 2010. under highly inflationary accounting , the company remeasures assets , liabilities , sales and expenses denominated in bolivar fuertes ( “ bolivars ” ) into u.s. dollars using the applicable exchange rate , and the resulting translation adjustments are included in earnings . the company 's venezuelan operations are primarily included in the writing segment . the company generally imports raw materials into venezuela and manufactures writing instruments locally . the company 's venezuelan operations also import components and finished goods . generally , purchases of imported products are denominated in u.s. dollars . the company has historically used various means , including price increases and productivity initiatives , to offset increased costs due to the impacts of high inflation and currency devaluations . during the years ended december 31 , 2015 , 2014 and 2013 , the company 's venezuelan operations generated 2.2 % , 1.4 % and 1.4 % of consolidated net sales , respectively and approximately $ 51 million , $ 30 million and $ 34 million of the company 's reported operating income , respectively

