our components of sales were as follows : replace_table_token_6_th orv sales of $ 2,909.0 million in 2014 , which include core atv , ranger and rzr side-by-side vehicles , and the company 's new ace category , increased 15 percent from 2013 . this increase reflects continued market share gains for both atvs and side-by-side vehicles driven by strong consumer enthusiasm for our orv offerings , including an expanded line-up of innovative new models and the introduction of the new ace category . polaris ' north american orv unit retail sales to consumers increased low-double digits percent for 2014 compared to 2013 , with atv unit retail sales growing mid-single digits percent and side-by-side vehicle unit retail sales increasing double-digits percent over the prior year . the company 's new ace category , introduced early in 2014 , accelerated its retail sales sequentially throughout 2014. north american dealer inventories of orvs increased high-teens percent from 2013 , in support of dealer stocking levels for premium and value segments for atv rfm and new ace categories . orv sales outside of north america increased mid-teens percent in 2014 compared to 2013 resulting from market share gains . for 2014 , the average orv per unit sales price increased four percent over 2013 's per unit sales price , primarily as a result of the increased sales of higher priced side-by-side vehicle models . orv sales of $ 2,521.5 million in 2013 , which include core atv and ranger and rzr side-by-side vehicles , increased 13 percent from 2012. this increase reflects continued market share gains for both atvs and side-by-side vehicles driven by strong consumer enthusiasm for our orv offerings , including an expanded line-up of innovative new atvs and side-by-side vehicles introduced in the 2013 third and fourth quarters . polaris ' north american orv unit retail sales to consumers increased high-single digits percent for 2013 compared to 2012 , with atv unit retail sales growing mid-single digits percent and side-by-side vehicle unit retail sales increasing more than ten percent over the prior year . north american dealer inventories of orvs increased mid-teens percent from 2012 , in support of continued strong retail demand for side-by-side vehicles and incremental new market segments . orv sales outside of north america increased 25 nine percent in 2013 compared to 2012 resulting in market share gains . for 2013 , the average orv per unit sales price increased seven percent over 2012 's per unit sales price , primarily as a result of the increased sales of higher priced side-by-side vehicle models . snowmobile sales increased seven percent to $ 322.4 million for 2014 compared to 2013 . this increase is primarily due to the early snowfall and colder weather in north america and the success of the new axys chassis platform models introduced in 2014. retail sales to consumers for the 2014-2015 season-to-date period through december 31 , 2014 , increased high-teens percent . sales of snowmobiles to customers outside of north america , principally within the scandinavian region and russia , decreased 28 percent in 2014 as compared to 2013 due primarily to economic weakness in the region . the average unit sales price in 2014 was approximately flat when compared to 2013 . snowmobile sales increased seven percent to $ 301.7 million for 2013 compared to 2012. this increase is primarily due to lower dealer inventory coming out of the 2012-2013 snowmobile season and success of the model year 2014 new product introductions . retail sales to consumers for the 2013-2014 season-to-date period through december 31 , 2013 , increased nearly ten percent . sales of snowmobiles to customers outside of north america , principally within the scandinavian region and russia , increased 18 percent in 2013 as compared to 2012. the average unit sales price in 2013 decreased two percent when compared to 2012 , resulting primarily from increased sales of our value-priced snowmobiles . sales of motorcycles , which is comprised of victory and indian motorcycles , and the all-new roadster , slingshot , increased 59 percent to $ 348.7 million for 2014 compared to 2013 . the increase in 2014 sales is due to the continued high demand for indian motorcycles including the new 2015 roadmaster and the company 's first mid-sized motorcycle , scout , and initial shipments of the slingshot . north american industry heavyweight cruiser and touring motorcycle retail sales ( which excludes slingshot ) increased low-single digits percent in 2014 compared to 2013 . over the same period , polaris north american unit retail sales to consumers increased almost 40 percent , driven primarily by continued strong retail sales for indian motorcycles and initial retail sales of slingshot . north american polaris motorcycle dealer inventory increased mid-teens digits percent in 2014 versus 2013 levels primarily due to stocking of the indian motorcycles and slingshot . sales of motorcycles to customers outside of north america increased over 70 percent in 2014 compared to 2013 . the average per unit sales price for the motorcycles division in 2014 increased nine percent compared to 2013 due to the increased sales of higher priced indian motorcycles and initial sales of slingshot . sales of motorcycles , which was comprised of victory and indian motorcycles in 2013 , increased 12 percent to $ 219.8 million for 2013 compared to 2012. the increase in 2013 sales is due to the initial shipments of the new model year 2014 indian motorcycles . north american industry heavyweight cruiser and touring motorcycle retail sales increased mid-single digits percent in 2013 compared to 2012. over the same period , polaris north american unit retail sales to consumers increased over 20 percent , driven by an unprecedented number of new product introductions in 2013 , which includes three new indian motorcycle models . north american polaris motorcycle dealer inventory increased high-single digits percent in 2013 versus 2012 levels due to stocking of the new indian motorcycles . story_separator_special_tag we recognize in the financial statements the grant-date fair value of stock options and other equity-based compensation issued to employees . determining the appropriate fair-value model and calculating 31 the fair value of share-based awards at the date of grant requires judgment . the company utilizes the black-scholes option pricing model to estimate the fair value of employee stock options . option pricing models , including the black-scholes model , also require the use of input assumptions , including expected volatility , expected life , expected dividend rate , and expected risk-free rate of return . the company utilizes historical volatility as it believes this is reflective of market conditions . the expected life of the awards is based on historical exercise patterns . the risk-free interest rate assumption is based on observed interest rates appropriate for the terms of awards . the dividend yield assumption is based on our history of dividend payouts . we develop an estimate of the number of share-based awards that will be forfeited due to employee turnover . changes in the estimated forfeiture rate can have a significant effect on reported share-based compensation , as the effect of adjusting the rate for all expense amortization is recognized in the period the forfeiture estimate is changed . if the actual forfeiture rate is higher or lower than the estimated forfeiture rate , then an adjustment is made to increase or decrease the estimated forfeiture rate , which will result in a decrease or increase to the expense recognized in the financial statements . if forfeiture adjustments are made , they would affect our gross margin and operating expenses . we estimate the likelihood and the rate of achievement for performance share-based awards , specifically long-term compensation grants of performance-based restricted stock awards . changes in the estimated rate of achievement can have a significant effect on reported share-based compensation expenses as the effect of a change in the estimated achievement level is recognized in the period that the likelihood factor changes . if adjustments in the estimated rate of achievement are made , they would be reflected in our gross margin and operating expenses . at the end of 2014 , if all long-term incentive program performance based awards were expected to achieve the maximum payout , we would have recorded an additional $ 7.5 million of expense in 2014. fluctuations in our stock price can have a significant effect on reported share-based compensation expenses for liability-based awards . the impact from fluctuations in our stock price is recognized in the period of the change , and is reflected in our gross margin and operating expenses . at december 31 , 2014 , the accrual for liability-based awards outstanding was $ 15.2 million , and is included in accrued compensation in the consolidated balance sheets . product warranties . we provide a limited warranty for orvs for a period of six months , for a period of one year for our snowmobiles , for a period of one or two years for our motorcycles depending on brand and model year , and two years for svs . we provide longer warranties in certain geographical markets as determined by local regulations and market conditions and may provide longer warranties related to certain promotional programs . our standard warranties require us or our dealers to repair or replace defective products during such warranty periods at no cost to the consumers . the warranty reserve is established at the time of sale to the dealer or distributor based on management 's best estimate using historical rates and trends . we record these amounts as a liability in the consolidated balance sheet until they are ultimately paid . at december 31 , 2014 and 2013 , the accrued warranty liability was $ 53.1 million and $ 52.8 million , respectively . adjustments to the warranty reserve are made from time to time based on actual claims experience in order to properly estimate the amounts necessary to settle future and existing claims on products sold as of the balance sheet date . while management believes that the warranty reserve is adequate and that the judgment applied is appropriate , such amounts estimated to be due and payable could differ materially from what will ultimately transpire in the future . product liability . we are subject to product liability claims in the normal course of business . in late 2012 , we purchased excess insurance coverage for catastrophic product liability claims for incidents occurring after the policy date . we self-insure product liability claims up to the purchased catastrophic insurance coverage . the estimated costs resulting from any uninsured losses are charged to operating expenses when it is probable a loss has been incurred and the amount of the loss is reasonably determinable . we utilize historical trends and actuarial analysis tools , along with an analysis of current claims , to assist in determining the appropriate loss reserve levels . at december 31 , 2014 and 2013 , we had accruals of $ 17.3 million and $ 17.1 million , respectively , for the probable payment of pending claims related to continuing operations product liability litigation associated with our products . these accruals are included in other accrued expenses in the consolidated balance sheets . while management believes the product liability reserves are adequate , adverse determination of material product liability claims made against us could have a material adverse effect on our financial condition . new accounting pronouncements see item 8 of part ii , “ financial statements and supplementary data—note 1—organization and significant accounting policies —new accounting pronouncements . ” 32 liquidity and capital resources our primary source of funds has been cash provided by operating activities . our primary uses of funds have been for acquisitions , repurchase and retirement of common stock , capital investment , new product development and cash dividends to shareholders . the following table summarizes the cash flows from operating , investing

net cash provided by operating activities totaled $ 529.3 million and $ 492.2 million in 2014 and 2013 , respectively . the $ 37.1 million increase in net cash provided by operating activities in 2014 is primarily the result of higher net income compared to 2013 , which includes a $ 35.4 million increase in depreciation and amortization , partially offset by a $ 44.5 million increase in deferred income taxes and a $ 15.8 million increase in net working capital . changes in working capital ( as reflected in our statements of cash flows ) for the year ended 2014 was an increase of $ 15.6 million , compared to an increase of $ 0.2 million in 2013. this was primarily due to an increase in net cash used of $ 106.4 million related to higher inventory required to support the growth in the business , offset by an increase in net cash provided related to timing of payments made for accounts payable of $ 54.3 million and the timing of collections of trade receivables of $ 29.9 million . investing activities : net cash used for investing activities was $ 246.8 million in 2014 compared to $ 406.7 million in 2013 . the primary uses of cash in 2014 were the acquisitions of kolpin and pro armor and capital expenditures for the purchase of property and equipment . in 2014 , we made large capital expenditures related to the expansion of many of our north america locations , including our manufacturing facilities in spirit lake , iowa ; milford , iowa ; roseau , minnesota ; and monterrey , mexico , as well as the construction of our new manufacturing facility in opole , poland . we expect that capital expenditures for 2015 will be in excess of $ 250 million . financing activities : net cash used for financing activities was $ 222.6 million in 2014 compared to $ 409.0 million in 2013 . we paid cash dividends of $ 126.9 million and $ 113.7 million in 2014 and 2013 , respectively . total common stock repurchased in 2014 and 2013 totaled $ 81.8 million and $ 530.0


 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.
     ```net cash provided by operating activities totaled $ 529.3 million and $ 492.2 million in 2014 and 2013 , respectively . the $ 37.1 million increase in net cash provided by operating activities in 2014 is primarily the result of higher net income compared to 2013 , which includes a $ 35.4 million increase in depreciation and amortization , partially offset by a $ 44.5 million increase in deferred income taxes and a $ 15.8 million increase in net working capital . changes in working capital ( as reflected in our statements of cash flows ) for the year ended 2014 was an increase of $ 15.6 million , compared to an increase of $ 0.2 million in 2013. this was primarily due to an increase in net cash used of $ 106.4 million related to higher inventory required to support the growth in the business , offset by an increase in net cash provided related to timing of payments made for accounts payable of $ 54.3 million and the timing of collections of trade receivables of $ 29.9 million . investing activities : net cash used for investing activities was $ 246.8 million in 2014 compared to $ 406.7 million in 2013 . the primary uses of cash in 2014 were the acquisitions of kolpin and pro armor and capital expenditures for the purchase of property and equipment . in 2014 , we made large capital expenditures related to the expansion of many of our north america locations , including our manufacturing facilities in spirit lake , iowa ; milford , iowa ; roseau , minnesota ; and monterrey , mexico , as well as the construction of our new manufacturing facility in opole , poland . we expect that capital expenditures for 2015 will be in excess of $ 250 million . financing activities : net cash used for financing activities was $ 222.6 million in 2014 compared to $ 409.0 million in 2013 . we paid cash dividends of $ 126.9 million and $ 113.7 million in 2014 and 2013 , respectively . total common stock repurchased in 2014 and 2013 totaled $ 81.8 million and $ 530.0
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 Suspicious Activity Report : our components of sales were as follows : replace_table_token_6_th orv sales of $ 2,909.0 million in 2014 , which include core atv , ranger and rzr side-by-side vehicles , and the company 's new ace category , increased 15 percent from 2013 . this increase reflects continued market share gains for both atvs and side-by-side vehicles driven by strong consumer enthusiasm for our orv offerings , including an expanded line-up of innovative new models and the introduction of the new ace category . polaris ' north american orv unit retail sales to consumers increased low-double digits percent for 2014 compared to 2013 , with atv unit retail sales growing mid-single digits percent and side-by-side vehicle unit retail sales increasing double-digits percent over the prior year . the company 's new ace category , introduced early in 2014 , accelerated its retail sales sequentially throughout 2014. north american dealer inventories of orvs increased high-teens percent from 2013 , in support of dealer stocking levels for premium and value segments for atv rfm and new ace categories . orv sales outside of north america increased mid-teens percent in 2014 compared to 2013 resulting from market share gains . for 2014 , the average orv per unit sales price increased four percent over 2013 's per unit sales price , primarily as a result of the increased sales of higher priced side-by-side vehicle models . orv sales of $ 2,521.5 million in 2013 , which include core atv and ranger and rzr side-by-side vehicles , increased 13 percent from 2012. this increase reflects continued market share gains for both atvs and side-by-side vehicles driven by strong consumer enthusiasm for our orv offerings , including an expanded line-up of innovative new atvs and side-by-side vehicles introduced in the 2013 third and fourth quarters . polaris ' north american orv unit retail sales to consumers increased high-single digits percent for 2013 compared to 2012 , with atv unit retail sales growing mid-single digits percent and side-by-side vehicle unit retail sales increasing more than ten percent over the prior year . north american dealer inventories of orvs increased mid-teens percent from 2012 , in support of continued strong retail demand for side-by-side vehicles and incremental new market segments . orv sales outside of north america increased 25 nine percent in 2013 compared to 2012 resulting in market share gains . for 2013 , the average orv per unit sales price increased seven percent over 2012 's per unit sales price , primarily as a result of the increased sales of higher priced side-by-side vehicle models . snowmobile sales increased seven percent to $ 322.4 million for 2014 compared to 2013 . this increase is primarily due to the early snowfall and colder weather in north america and the success of the new axys chassis platform models introduced in 2014. retail sales to consumers for the 2014-2015 season-to-date period through december 31 , 2014 , increased high-teens percent . sales of snowmobiles to customers outside of north america , principally within the scandinavian region and russia , decreased 28 percent in 2014 as compared to 2013 due primarily to economic weakness in the region . the average unit sales price in 2014 was approximately flat when compared to 2013 . snowmobile sales increased seven percent to $ 301.7 million for 2013 compared to 2012. this increase is primarily due to lower dealer inventory coming out of the 2012-2013 snowmobile season and success of the model year 2014 new product introductions . retail sales to consumers for the 2013-2014 season-to-date period through december 31 , 2013 , increased nearly ten percent . sales of snowmobiles to customers outside of north america , principally within the scandinavian region and russia , increased 18 percent in 2013 as compared to 2012. the average unit sales price in 2013 decreased two percent when compared to 2012 , resulting primarily from increased sales of our value-priced snowmobiles . sales of motorcycles , which is comprised of victory and indian motorcycles , and the all-new roadster , slingshot , increased 59 percent to $ 348.7 million for 2014 compared to 2013 . the increase in 2014 sales is due to the continued high demand for indian motorcycles including the new 2015 roadmaster and the company 's first mid-sized motorcycle , scout , and initial shipments of the slingshot . north american industry heavyweight cruiser and touring motorcycle retail sales ( which excludes slingshot ) increased low-single digits percent in 2014 compared to 2013 . over the same period , polaris north american unit retail sales to consumers increased almost 40 percent , driven primarily by continued strong retail sales for indian motorcycles and initial retail sales of slingshot . north american polaris motorcycle dealer inventory increased mid-teens digits percent in 2014 versus 2013 levels primarily due to stocking of the indian motorcycles and slingshot . sales of motorcycles to customers outside of north america increased over 70 percent in 2014 compared to 2013 . the average per unit sales price for the motorcycles division in 2014 increased nine percent compared to 2013 due to the increased sales of higher priced indian motorcycles and initial sales of slingshot . sales of motorcycles , which was comprised of victory and indian motorcycles in 2013 , increased 12 percent to $ 219.8 million for 2013 compared to 2012. the increase in 2013 sales is due to the initial shipments of the new model year 2014 indian motorcycles . north american industry heavyweight cruiser and touring motorcycle retail sales increased mid-single digits percent in 2013 compared to 2012. over the same period , polaris north american unit retail sales to consumers increased over 20 percent , driven by an unprecedented number of new product introductions in 2013 , which includes three new indian motorcycle models . north american polaris motorcycle dealer inventory increased high-single digits percent in 2013 versus 2012 levels due to stocking of the new indian motorcycles . story_separator_special_tag we recognize in the financial statements the grant-date fair value of stock options and other equity-based compensation issued to employees . determining the appropriate fair-value model and calculating 31 the fair value of share-based awards at the date of grant requires judgment . the company utilizes the black-scholes option pricing model to estimate the fair value of employee stock options . option pricing models , including the black-scholes model , also require the use of input assumptions , including expected volatility , expected life , expected dividend rate , and expected risk-free rate of return . the company utilizes historical volatility as it believes this is reflective of market conditions . the expected life of the awards is based on historical exercise patterns . the risk-free interest rate assumption is based on observed interest rates appropriate for the terms of awards . the dividend yield assumption is based on our history of dividend payouts . we develop an estimate of the number of share-based awards that will be forfeited due to employee turnover . changes in the estimated forfeiture rate can have a significant effect on reported share-based compensation , as the effect of adjusting the rate for all expense amortization is recognized in the period the forfeiture estimate is changed . if the actual forfeiture rate is higher or lower than the estimated forfeiture rate , then an adjustment is made to increase or decrease the estimated forfeiture rate , which will result in a decrease or increase to the expense recognized in the financial statements . if forfeiture adjustments are made , they would affect our gross margin and operating expenses . we estimate the likelihood and the rate of achievement for performance share-based awards , specifically long-term compensation grants of performance-based restricted stock awards . changes in the estimated rate of achievement can have a significant effect on reported share-based compensation expenses as the effect of a change in the estimated achievement level is recognized in the period that the likelihood factor changes . if adjustments in the estimated rate of achievement are made , they would be reflected in our gross margin and operating expenses . at the end of 2014 , if all long-term incentive program performance based awards were expected to achieve the maximum payout , we would have recorded an additional $ 7.5 million of expense in 2014. fluctuations in our stock price can have a significant effect on reported share-based compensation expenses for liability-based awards . the impact from fluctuations in our stock price is recognized in the period of the change , and is reflected in our gross margin and operating expenses . at december 31 , 2014 , the accrual for liability-based awards outstanding was $ 15.2 million , and is included in accrued compensation in the consolidated balance sheets . product warranties . we provide a limited warranty for orvs for a period of six months , for a period of one year for our snowmobiles , for a period of one or two years for our motorcycles depending on brand and model year , and two years for svs . we provide longer warranties in certain geographical markets as determined by local regulations and market conditions and may provide longer warranties related to certain promotional programs . our standard warranties require us or our dealers to repair or replace defective products during such warranty periods at no cost to the consumers . the warranty reserve is established at the time of sale to the dealer or distributor based on management 's best estimate using historical rates and trends . we record these amounts as a liability in the consolidated balance sheet until they are ultimately paid . at december 31 , 2014 and 2013 , the accrued warranty liability was $ 53.1 million and $ 52.8 million , respectively . adjustments to the warranty reserve are made from time to time based on actual claims experience in order to properly estimate the amounts necessary to settle future and existing claims on products sold as of the balance sheet date . while management believes that the warranty reserve is adequate and that the judgment applied is appropriate , such amounts estimated to be due and payable could differ materially from what will ultimately transpire in the future . product liability . we are subject to product liability claims in the normal course of business . in late 2012 , we purchased excess insurance coverage for catastrophic product liability claims for incidents occurring after the policy date . we self-insure product liability claims up to the purchased catastrophic insurance coverage . the estimated costs resulting from any uninsured losses are charged to operating expenses when it is probable a loss has been incurred and the amount of the loss is reasonably determinable . we utilize historical trends and actuarial analysis tools , along with an analysis of current claims , to assist in determining the appropriate loss reserve levels . at december 31 , 2014 and 2013 , we had accruals of $ 17.3 million and $ 17.1 million , respectively , for the probable payment of pending claims related to continuing operations product liability litigation associated with our products . these accruals are included in other accrued expenses in the consolidated balance sheets . while management believes the product liability reserves are adequate , adverse determination of material product liability claims made against us could have a material adverse effect on our financial condition . new accounting pronouncements see item 8 of part ii , “ financial statements and supplementary data—note 1—organization and significant accounting policies —new accounting pronouncements . ” 32 liquidity and capital resources our primary source of funds has been cash provided by operating activities . our primary uses of funds have been for acquisitions , repurchase and retirement of common stock , capital investment , new product development and cash dividends to shareholders . the following table summarizes the cash flows from operating , investing

