the reclassification of flight test aircraft costs was recorded in second quarter as a result of our determination that two 787 flight test aircraft were no longer commercially saleable . the change in the unallocated pension and postretirement income/ ( expense ) in 2016 was primarily driven by lower service costs and lower amortization of actuarial losses . earnings from operations in 2015 decreased by $ 30 million compared with 2014 primarily reflecting a fourth quarter charge of $ 885 million related to the 747 program at commercial airplanes and higher charges of $ 410 million related to the usaf kc-46a tanker recorded by commercial airplanes and our bma segment , partially offset by lower unallocated pension and other postretirement benefit expense of $ 1,089 million . the 2015 unallocated expense is lower than 2014 , primarily due to the lower amortization of pension costs capitalized as inventory in prior years as well as lower settlements and curtailments . during 2016 , 2015 and 2014 , we recorded reach-forward losses on the kc-46a tanker program . in 2016 , we recorded charges of $ 1,128 million , of which $ 772 million was recorded at commercial airplanes and $ 356 million at our bma segment . during 2015 , we recorded charges of $ 835 million : $ 513 million at commercial airplanes and $ 322 million at our bma segment . during 2014 , we recorded charges of $ 425 million : $ 238 million at commercial airplanes and $ 187 million at our bma segment . during 2016 and 2015 we recorded reach-forward losses on the 747 program of $ 1,258 million and $ 885 million . core operating earnings for 2016 decreased by $ 2,277 million compared with 2015 primarily due to the reclassification of costs related to the 787 flight test aircraft and higher charges on the 747 and kc-46a tanker programs described above . core operating earnings in 2015 decreased by $ 1,119 million compared with 2014 primarily due to the 2015 747 charge and higher kc-46a tanker charges . 20 unallocated items , eliminations and other the most significant items included in unallocated items , eliminations and other are shown in the following table : replace_table_token_7_th * core operating earnings is a non-gaap measure that excludes certain components of pension and other postretirement benefit expense . see pages 42 - 43 . deferred compensation expense decreased by $ 17 million in 2016 and increased by $ 19 million in 2015 , primarily driven by changes in broad stock market conditions and our stock price . eliminations and other unallocated expense increased by $ 20 million in 2016 and decreased by $ 64 million in 2015 primarily due to the timing of the elimination of profit on intercompany aircraft deliveries and expense allocations . net periodic benefit cost related to pension totaled $ 523 million , $ 2,786 million and $ 2,208 million in 2016 , 2015 and 2014 , respectively . the components of net periodic benefit cost are shown in the following table : replace_table_token_8_th the decrease in net periodic pension benefit cost of $ 2,263 million in 2016 is primarily due to lower service costs and lower amortization of actuarial losses . the lower service costs reflect the changes to our retirement plans whereby certain employees transitioned in 2016 to a company-funded defined contribution retirement savings plan . the lower amortization of actuarial losses reflects actuarial gains in 2015 resulting from the year-end discount rate increase from 3.9 % to 4.2 % . the increase in 2015 net periodic benefit cost related to pension is primarily due to $ 557 million of higher amortization of actuarial losses in 2015 resulting from the 2014 year-end discount rate decrease from 4.8 % to 3.9 % . a portion of net periodic benefit cost is recognized in earnings from operations in the period incurred and the remainder is included in inventory at the end of the reporting period and recorded in earnings from operations in subsequent periods . costs are allocated to the business segments as described in note 21 . 21 net periodic benefit costs included in earnings from operations were as follows : replace_table_token_9_th the unallocated pension costs recognized in earnings in 2016 was a benefit of $ 217 million compared with expense of $ 421 million in 2015 . the 2016 benefit reflects the difference between the higher segment allocation compared to the u.s. gaap net periodic pension costs recognized in earnings in the current period . unallocated pension expense recognized in earnings decreased by $ 1,048 million in 2015 primarily due to lower amortization of pension costs capitalized as inventory in prior years and lower curtailment charges in 2015. other earnings items replace_table_token_10_th interest and debt expense increased by $ 31 million in 2016 as a result of higher average debt balances . our effective income tax rates were 12.1 % , 27.7 % and 23.7 % for the years ended december 31 , 2016 , 2015 and 2014 , respectively . our 2016 effective tax rate was lower than 2015 primarily due to tax benefits of $ 617 million recorded in the third quarter of 2016 related to tax basis adjustments and settlement of the 2011 - 2012 federal tax audits . our 2015 effective tax rate was higher than 2014 primarily due to tax benefits of $ 524 million recorded in the second quarter of 2014 related to tax basis adjustments and settlement of the 2007-2010 federal tax audits . for additional discussion related to income taxes , see note 4 to our consolidated financial statements . total costs and expenses ( “ cost of sales ” ) cost of sales , for both products and services , consists primarily of raw materials , parts , sub-assemblies , labor , overhead and subcontracting costs . our commercial airplanes segment predominantly uses program accounting to account for cost of sales and bds predominantly uses contract accounting . story_separator_special_tag we previously recognized reach-forward losses of $ 885 million in 2015 and $ 70 million during the first quarter of 2016 related to our prior decision to reduce the production rate to 0.5 per month and anticipating lower estimated revenue from future sales due to ongoing pricing and market pressures . we continue to have a number of completed aircraft in inventory as well as unsold production positions and we remain focused on obtaining additional orders and implementing cost-reduction efforts . if we are unable to obtain sufficient orders and or market , production and other risks can not be mitigated , we could record additional losses that may be material , and it is reasonably possible that we could decide to end production of the 747 . 767 program the accounting quantity for the 767 program increased by 12 units during 2016 due to the program 's normal progress of obtaining additional orders and delivering airplanes . the 767 assembly line includes a 767 derivative to support the tanker program . we increased the combined tanker and commercial production rate from 1.5 per month to 2 per month in april 2016. we plan to further increase the rate to 2.5 per month in the fourth quarter of 2017 . 777 program we produced at a rate of 8.3 per month during 2016. we implemented a planned production rate decrease to 7 per month at the beginning of 2017. in addition , we announced in december 2016 that , due to lower than anticipated 777 orders , we plan to further reduce the rate to 5 per month in the second half of 2017. we reduced the program accounting quantity from 1,650 to 1,625 aircraft , reflecting recent order activity and planned production rates . in the fourth quarter of 2013 , we launched the 777x , which features a new composite wing , new engines and folding wing-tips . the 777x will have a separate program accounting quantity , which will be determined in the year of first airplane delivery , targeted for 2020 . 787 program during 2016 , the program received 58 net new orders and increased the production rate from 10 per month to a rate of 12 per month . we are planning a further rate increase to 14 per month by the end of the decade . first delivery of the 787-10 derivative aircraft is targeted for 2018. the accounting quantity of 1,300 units remains unchanged . we remain focused on improving productivity and obtaining additional orders to support planned production . we continue to monitor and address challenges associated with aircraft production and assembly , including management of our manufacturing operations and extended global supply chain , completion and integration of traveled work , as well as completing and delivering early build aircraft . during 2009 , we concluded that the first three flight-test 787 aircraft could not be sold as previously anticipated due to the inordinate amount of rework and unique and extensive modifications made to those aircraft . as a result , costs associated with those airplanes were included in research and development expense . we produced the fourth and fifth flight test aircraft in 2009 but have been unable to sell them at acceptable prices . the aircraft have been used extensively for flight and ground testing and we intended to begin to refurbish the aircraft in early 2017 for commercial sale based on sales activity and market interest . however , during the second quarter of 2016 we determined that firm orders for these aircraft prior to refurbishment were now unlikely , and that the company would not invest company funds for their refurbishment . the company also determined the costs to refurbish the aircraft at a future date would be prohibitively expensive . we therefore determined that the aircraft were not commercially saleable , and accordingly , costs of $ 1,235 million associated with these aircraft were reclassified from 787 program inventory to research and development expense during the second quarter of 2016. we have firm orders for the five remaining undelivered early build aircraft and plan to complete retrofitting them by the end of 2017 . the combination of production challenges , change incorporation on early build aircraft , schedule delays , customer and supplier impacts and changes to price escalation factors has created significant pressure on program profitability and we continue to have near breakeven gross margins . we are continuing to monitor wide-body demand and if sufficient orders do not materialize during the next several quarters we 29 may consider appropriate adjustments to the planned production rate increase . if risks related to these challenges , together with risks associated with the planned production rate and productivity improvements , supply chain management or introducing or manufacturing the 787-10 derivative as scheduled can not be mitigated , the program could face further pressures on program profitability and or a reach-forward loss . we continue to implement mitigation plans and cost-reduction efforts to improve program profitability and address program risks . fleet support we provide the operators of our commercial airplanes with assistance and services to facilitate efficient and safe airplane operation . collectively known as fleet support services , these activities and services begin prior to airplane delivery and continue throughout the operational life of the airplane . they include flight and maintenance training , field service support , engineering services , information services and systems and technical data and documents . the costs for fleet support are expensed as incurred and have historically been approximately 1.5 % of total consolidated costs of products and services . program development the following chart summarizes the time horizon between go-ahead and planned initial delivery for major commercial airplanes derivatives and programs . replace_table_token_17_th reflects models in development during 2016 we launched the 787-10 in june 2013 and the 777x in november 2013. additional considerations the development and ongoing production of commercial aircraft is extremely complex , involving extensive

cash flow summary replace_table_token_26_th operating activities net cash provided by operating activities was $ 10.5 billion during 2016 , compared with $ 9.4 billion during 2015 and $ 8.9 billion in 2014 . the increase of $ 1.1 billion in 2016 was primarily 38 due to lower expenditures on commercial airplane program inventory , primarily 787. the increase of $ 0.5 billion in 2015 was primarily due to lower inventory growth , partially offset by lower receipts of advances and progress billings . advances and progress billings decreased by $ 1.9 billion in 2016 and increased by $ 0.4 billion in 2015 and $ 6.9 billion in 2014 . discretionary contributions to our pension plans were $ 0.1 billion in 2016 and insignificant in 2015 compared with $ 0.8 billion in 2014 . investing activities cash used by investing activities during 2016 and 2015 was $ 3.4 billion and $ 1.8 billion , largely due to capital expenditures . cash provided by investing activities during 2014 was $ 2.5 billion , largely due to changes in investments in time deposits . net contributions to investments were $ 0.5 billion in 2016 compared with net proceeds from investments of $ 0.6 billion in 2015 and $ 4.8 billion in 2014 . acquisitions , net of cash acquired , during 2016 was $ 0.3 billion compared with an insignificant amount in 2015 and $ 0.2 billion in 2014 . in 2016 , capital expenditures totaled $ 2.6 billion , up from $ 2.5 billion in 2015 and $ 2.2 billion in 2014 . we expect capital expenditures in 2017 to be lower than 2016 .


 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 flow summary replace_table_token_26_th operating activities net cash provided by operating activities was $ 10.5 billion during 2016 , compared with $ 9.4 billion during 2015 and $ 8.9 billion in 2014 . the increase of $ 1.1 billion in 2016 was primarily 38 due to lower expenditures on commercial airplane program inventory , primarily 787. the increase of $ 0.5 billion in 2015 was primarily due to lower inventory growth , partially offset by lower receipts of advances and progress billings . advances and progress billings decreased by $ 1.9 billion in 2016 and increased by $ 0.4 billion in 2015 and $ 6.9 billion in 2014 . discretionary contributions to our pension plans were $ 0.1 billion in 2016 and insignificant in 2015 compared with $ 0.8 billion in 2014 . investing activities cash used by investing activities during 2016 and 2015 was $ 3.4 billion and $ 1.8 billion , largely due to capital expenditures . cash provided by investing activities during 2014 was $ 2.5 billion , largely due to changes in investments in time deposits . net contributions to investments were $ 0.5 billion in 2016 compared with net proceeds from investments of $ 0.6 billion in 2015 and $ 4.8 billion in 2014 . acquisitions , net of cash acquired , during 2016 was $ 0.3 billion compared with an insignificant amount in 2015 and $ 0.2 billion in 2014 . in 2016 , capital expenditures totaled $ 2.6 billion , up from $ 2.5 billion in 2015 and $ 2.2 billion in 2014 . we expect capital expenditures in 2017 to be lower than 2016 .
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 Suspicious Activity Report : the reclassification of flight test aircraft costs was recorded in second quarter as a result of our determination that two 787 flight test aircraft were no longer commercially saleable . the change in the unallocated pension and postretirement income/ ( expense ) in 2016 was primarily driven by lower service costs and lower amortization of actuarial losses . earnings from operations in 2015 decreased by $ 30 million compared with 2014 primarily reflecting a fourth quarter charge of $ 885 million related to the 747 program at commercial airplanes and higher charges of $ 410 million related to the usaf kc-46a tanker recorded by commercial airplanes and our bma segment , partially offset by lower unallocated pension and other postretirement benefit expense of $ 1,089 million . the 2015 unallocated expense is lower than 2014 , primarily due to the lower amortization of pension costs capitalized as inventory in prior years as well as lower settlements and curtailments . during 2016 , 2015 and 2014 , we recorded reach-forward losses on the kc-46a tanker program . in 2016 , we recorded charges of $ 1,128 million , of which $ 772 million was recorded at commercial airplanes and $ 356 million at our bma segment . during 2015 , we recorded charges of $ 835 million : $ 513 million at commercial airplanes and $ 322 million at our bma segment . during 2014 , we recorded charges of $ 425 million : $ 238 million at commercial airplanes and $ 187 million at our bma segment . during 2016 and 2015 we recorded reach-forward losses on the 747 program of $ 1,258 million and $ 885 million . core operating earnings for 2016 decreased by $ 2,277 million compared with 2015 primarily due to the reclassification of costs related to the 787 flight test aircraft and higher charges on the 747 and kc-46a tanker programs described above . core operating earnings in 2015 decreased by $ 1,119 million compared with 2014 primarily due to the 2015 747 charge and higher kc-46a tanker charges . 20 unallocated items , eliminations and other the most significant items included in unallocated items , eliminations and other are shown in the following table : replace_table_token_7_th * core operating earnings is a non-gaap measure that excludes certain components of pension and other postretirement benefit expense . see pages 42 - 43 . deferred compensation expense decreased by $ 17 million in 2016 and increased by $ 19 million in 2015 , primarily driven by changes in broad stock market conditions and our stock price . eliminations and other unallocated expense increased by $ 20 million in 2016 and decreased by $ 64 million in 2015 primarily due to the timing of the elimination of profit on intercompany aircraft deliveries and expense allocations . net periodic benefit cost related to pension totaled $ 523 million , $ 2,786 million and $ 2,208 million in 2016 , 2015 and 2014 , respectively . the components of net periodic benefit cost are shown in the following table : replace_table_token_8_th the decrease in net periodic pension benefit cost of $ 2,263 million in 2016 is primarily due to lower service costs and lower amortization of actuarial losses . the lower service costs reflect the changes to our retirement plans whereby certain employees transitioned in 2016 to a company-funded defined contribution retirement savings plan . the lower amortization of actuarial losses reflects actuarial gains in 2015 resulting from the year-end discount rate increase from 3.9 % to 4.2 % . the increase in 2015 net periodic benefit cost related to pension is primarily due to $ 557 million of higher amortization of actuarial losses in 2015 resulting from the 2014 year-end discount rate decrease from 4.8 % to 3.9 % . a portion of net periodic benefit cost is recognized in earnings from operations in the period incurred and the remainder is included in inventory at the end of the reporting period and recorded in earnings from operations in subsequent periods . costs are allocated to the business segments as described in note 21 . 21 net periodic benefit costs included in earnings from operations were as follows : replace_table_token_9_th the unallocated pension costs recognized in earnings in 2016 was a benefit of $ 217 million compared with expense of $ 421 million in 2015 . the 2016 benefit reflects the difference between the higher segment allocation compared to the u.s. gaap net periodic pension costs recognized in earnings in the current period . unallocated pension expense recognized in earnings decreased by $ 1,048 million in 2015 primarily due to lower amortization of pension costs capitalized as inventory in prior years and lower curtailment charges in 2015. other earnings items replace_table_token_10_th interest and debt expense increased by $ 31 million in 2016 as a result of higher average debt balances . our effective income tax rates were 12.1 % , 27.7 % and 23.7 % for the years ended december 31 , 2016 , 2015 and 2014 , respectively . our 2016 effective tax rate was lower than 2015 primarily due to tax benefits of $ 617 million recorded in the third quarter of 2016 related to tax basis adjustments and settlement of the 2011 - 2012 federal tax audits . our 2015 effective tax rate was higher than 2014 primarily due to tax benefits of $ 524 million recorded in the second quarter of 2014 related to tax basis adjustments and settlement of the 2007-2010 federal tax audits . for additional discussion related to income taxes , see note 4 to our consolidated financial statements . total costs and expenses ( “ cost of sales ” ) cost of sales , for both products and services , consists primarily of raw materials , parts , sub-assemblies , labor , overhead and subcontracting costs . our commercial airplanes segment predominantly uses program accounting to account for cost of sales and bds predominantly uses contract accounting . story_separator_special_tag we previously recognized reach-forward losses of $ 885 million in 2015 and $ 70 million during the first quarter of 2016 related to our prior decision to reduce the production rate to 0.5 per month and anticipating lower estimated revenue from future sales due to ongoing pricing and market pressures . we continue to have a number of completed aircraft in inventory as well as unsold production positions and we remain focused on obtaining additional orders and implementing cost-reduction efforts . if we are unable to obtain sufficient orders and or market , production and other risks can not be mitigated , we could record additional losses that may be material , and it is reasonably possible that we could decide to end production of the 747 . 767 program the accounting quantity for the 767 program increased by 12 units during 2016 due to the program 's normal progress of obtaining additional orders and delivering airplanes . the 767 assembly line includes a 767 derivative to support the tanker program . we increased the combined tanker and commercial production rate from 1.5 per month to 2 per month in april 2016. we plan to further increase the rate to 2.5 per month in the fourth quarter of 2017 . 777 program we produced at a rate of 8.3 per month during 2016. we implemented a planned production rate decrease to 7 per month at the beginning of 2017. in addition , we announced in december 2016 that , due to lower than anticipated 777 orders , we plan to further reduce the rate to 5 per month in the second half of 2017. we reduced the program accounting quantity from 1,650 to 1,625 aircraft , reflecting recent order activity and planned production rates . in the fourth quarter of 2013 , we launched the 777x , which features a new composite wing , new engines and folding wing-tips . the 777x will have a separate program accounting quantity , which will be determined in the year of first airplane delivery , targeted for 2020 . 787 program during 2016 , the program received 58 net new orders and increased the production rate from 10 per month to a rate of 12 per month . we are planning a further rate increase to 14 per month by the end of the decade . first delivery of the 787-10 derivative aircraft is targeted for 2018. the accounting quantity of 1,300 units remains unchanged . we remain focused on improving productivity and obtaining additional orders to support planned production . we continue to monitor and address challenges associated with aircraft production and assembly , including management of our manufacturing operations and extended global supply chain , completion and integration of traveled work , as well as completing and delivering early build aircraft . during 2009 , we concluded that the first three flight-test 787 aircraft could not be sold as previously anticipated due to the inordinate amount of rework and unique and extensive modifications made to those aircraft . as a result , costs associated with those airplanes were included in research and development expense . we produced the fourth and fifth flight test aircraft in 2009 but have been unable to sell them at acceptable prices . the aircraft have been used extensively for flight and ground testing and we intended to begin to refurbish the aircraft in early 2017 for commercial sale based on sales activity and market interest . however , during the second quarter of 2016 we determined that firm orders for these aircraft prior to refurbishment were now unlikely , and that the company would not invest company funds for their refurbishment . the company also determined the costs to refurbish the aircraft at a future date would be prohibitively expensive . we therefore determined that the aircraft were not commercially saleable , and accordingly , costs of $ 1,235 million associated with these aircraft were reclassified from 787 program inventory to research and development expense during the second quarter of 2016. we have firm orders for the five remaining undelivered early build aircraft and plan to complete retrofitting them by the end of 2017 . the combination of production challenges , change incorporation on early build aircraft , schedule delays , customer and supplier impacts and changes to price escalation factors has created significant pressure on program profitability and we continue to have near breakeven gross margins . we are continuing to monitor wide-body demand and if sufficient orders do not materialize during the next several quarters we 29 may consider appropriate adjustments to the planned production rate increase . if risks related to these challenges , together with risks associated with the planned production rate and productivity improvements , supply chain management or introducing or manufacturing the 787-10 derivative as scheduled can not be mitigated , the program could face further pressures on program profitability and or a reach-forward loss . we continue to implement mitigation plans and cost-reduction efforts to improve program profitability and address program risks . fleet support we provide the operators of our commercial airplanes with assistance and services to facilitate efficient and safe airplane operation . collectively known as fleet support services , these activities and services begin prior to airplane delivery and continue throughout the operational life of the airplane . they include flight and maintenance training , field service support , engineering services , information services and systems and technical data and documents . the costs for fleet support are expensed as incurred and have historically been approximately 1.5 % of total consolidated costs of products and services . program development the following chart summarizes the time horizon between go-ahead and planned initial delivery for major commercial airplanes derivatives and programs . replace_table_token_17_th reflects models in development during 2016 we launched the 787-10 in june 2013 and the 777x in november 2013. additional considerations the development and ongoing production of commercial aircraft is extremely complex , involving extensive

