this segment also includes customized paper conversion services of commercial printing paper for distribution to document centers and form printers . our broad geographic platform of operations coupled with the breadth of paper and graphics products , including our exclusive private brand offerings , provides a foundation to service national , regional and local customers across north america . publishing – the publishing segment sells and distributes coated and uncoated commercial printing papers to publishers , retailers , converters , printers and specialty businesses for use in magazines , catalogs , books , directories , gaming , couponing , retail inserts and direct mail . this segment also provides print management , procurement and supply chain management solutions to simplify paper and print procurement processes for its customers . packaging – the packaging segment provides standard as well as custom and comprehensive packaging solutions for customers based in north america and in key global markets . the business is strategically focused on higher growth industries including light industrial/general manufacturing , food processing and manufacturing , fulfillment and internet retail , as well as niche verticals based on geographical and functional expertise . veritiv 's packaging 26 professionals create customer value through supply chain solutions , structural and graphic packaging design and engineering , automation , workflow and equipment services , contract packaging , and kitting and fulfillment . facility solutions – the facility solutions segment sources and sells cleaning , break-room and other supplies such as towels , tissues , wipers and dispensers , can liners , commercial cleaning chemicals , soaps and sanitizers , sanitary maintenance supplies and equipment , safety and hazard supplies , and shampoos and amenities primarily in the u.s. , canada and mexico . veritiv is a leading distributor in the facility solutions segment . we offer a world class network of leading suppliers in all categories ; total cost of ownership solutions with re-merchandising , budgeting and compliance , inventory management , and consistent multi-local supply solutions ; and a sales-force trained to bring leading vertical expertise to all of the major north american geographies . the company also has a corporate & other category which includes certain assets and costs not primarily attributable to any of the reportable segments , as well as our veritiv logistics solutions business which provides transportation and warehousing solutions . the spin-off and merger on july 1 , 2014 ( the `` distribution date `` ) , international paper completed the previously announced spin-off of xpedx to the international paper shareholders ( the `` spin-off `` ) , forming a new public company called veritiv . immediately following the spin-off , uwwh merged with and into veritiv ( the `` merger `` ) . prior to the distribution date , veritiv 's financial position , results of operations and cash flows consisted of only the xpedx business of international paper and have been derived from international paper 's historical accounting records . the financial results of xpedx have been presented on a carve-out basis through the distribution date , while the financial results for veritiv , post spin-off , are prepared on a stand-alone basis . as such , the consolidated and combined statements of operations , consolidated and combined statements of comprehensive income ( loss ) and consolidated and combined statements of cash flows for the year ended december 31 , 2014 consist of : the combined results of operations of xpedx for the six months ended june 30 , 2014 on a carve-out basis , and the consolidated results of veritiv on a stand-alone basis for the six months ended december 31 , 2014 . the combined financial statements as of december 31 , 2013 and for the years ended december 31 , 2013 and 2012 consist entirely of the combined results of xpedx on a carve-out basis . for periods prior to the spin-off , the combined financial statements include expense allocations for certain functions previously provided by international paper . see note 1 of the notes to the consolidated and combined financial statements for further information . key performance measure adjusted ebitda is the primary financial performance measure veritiv uses to manage its businesses , to monitor its results of operations , to measure its performance against the abl facility and to incentivize its management . this common metric is intended to align shareholders , debt holders and management . adjusted ebitda is a non-gaap financial measure and is not an alternative to net income , operating income or any other measure prescribed by u.s. generally accepted accounting principles ( `` gaap `` ) . veritiv uses adjusted ebitda ( earnings before interest , income taxes , depreciation and amortization , restructuring charges ( income ) , non-restructuring stock-based compensation expense , lifo ( income ) expense , asset impairment charge , non-restructuring severance charges , gain on sale of joint venture , merger and integration expenses , income ( loss ) from discontinued operations , net of income taxes , fair value adjustments on the contingent liability associated with the tax receivable agreement ( `` tra `` ) and certain other adjustments ) because veritiv believes investors commonly use adjusted ebitda as a key financial metric for valuing companies such as veritiv . in addition , the credit agreement governing the abl facility ( as defined in the notes to the consolidated and combined financial statements ) permits the company to exclude these and other charges in calculating consolidated ebitda , as defined in the abl facility . the table below provides a reconciliation of veritiv 's net income ( loss ) determined in accordance with gaap to adjusted ebitda on a pro forma basis for the years ended december 31 , 2014 and 2013. the pro forma adjustments take into account the merger and the related financing as if they occurred on january 1 , 2013 , as well as purchase accounting adjustments and transaction costs related to the merger . story_separator_special_tag this increase was partially offset by a 7.2 % decrease in the net sales of legacy xpedx operations , due primarily to a 6.3 % decline in volume driven by ( i ) the loss of three large customers which comprised 2.8 % of the decline in sales and ( ii ) a continued decrease in volume at existing customers due to both structural demand decline and market price decreases for the products we sell . adjusted ebitda increased by $ 10.8 million as a result of the merger . the change in legacy xpedx adjusted ebitda during this period was minimal . comparison of the years ended december 31 , 2013 and december 31 , 2012 the net sales decrease is in line with a 1.6 % print market decline . volume increased due to increased share with customers in the book , retail insert and specialty segments . the price/mix decline was driven by deterioration in the coated free sheet and coated ground wood segments . the increase in adjusted ebitda was driven by a $ 1.7 million decline in incentive compensation and a $ 1.3 million decline in wages and benefits as a result of a reduction in headcount which was partially offset by a $ 0.4 million increase in various other expenses . packaging the table below presents selected data with respect to the packaging segment : replace_table_token_12_th the table below presents the components of the net sales change compared to the prior year : replace_table_token_13_th comparison of the years ended december 31 , 2014 and december 31 , 2013 net sales increased due primarily to the net sales contribution of $ 613.1 million from the merger , along with a 2.9 % increase in net sales of the legacy xpedx operations . this increase was due primarily to a 4.2 % increase in sales volume driven by higher sales at existing customers . this was partially offset by a 1.3 % unfavorable price mix variance driven primarily by growth in new business at lower margins . 34 adjusted ebitda increased by $ 50.2 million as a result of the merger . the legacy xpedx adjusted ebitda declined by $ 11.1 million as a result of ( i ) an $ 8.7 million increase in distribution expenses driven by an increase in sales volume and ( ii ) a $ 2.2 million decrease due primarily to lower pricing , and ( iii ) a $ 4.6 million increase in personnel expense . these cost increases were offset by a $ 4.4 million decline in various other expenses . comparison of the years ended december 31 , 2013 and december 31 , 2012 the increase in net sales was due primarily to increased sales volume to existing customers . the decrease in adjusted ebitda is due to ( i ) cost of sales rising faster than net sales which reduced adjusted ebitda by $ 4.7 million and ( ii ) an increase in distribution expenses of $ 4.4 million driven by the increase in packaging revenues as well as reductions in revenues in other segments which had the overall effect of increasing this segment 's share of distribution expenses . these negative variances were partially offset by a $ 3.0 million reduction in commissions and a $ 0.4 million decline in various other expenses . facility solutions the table below presents selected data with respect to the facility solutions segment . replace_table_token_14_th the table below presents the components of the net sales change compared to the prior year : replace_table_token_15_th comparison of the years ended december 31 , 2014 and december 31 , 2013 net sales increased due primarily to the net sales contribution of $ 322.8 million from the merger . this increase was offset by an 11.5 % decline in legacy xpedx net sales . the decline in legacy xpedx sales is primarily driven by customer attrition with five customers comprising 8.4 % of the decline . adjusted ebitda increased by $ 16.1 million as a result of the merger . the legacy xpedx adjusted ebitda increased by $ 3.1 million driven primarily by ( i ) a $ 10.8 million reduction in distribution expenses due to a reduction in sales volume , ( ii ) a $ 12.6 million impact from cost of products sold declining faster than net sales and ( iii ) a $ 1.4 million decline in selling and administrative costs primarily due to less sales commissions resulting from the decline in sales . these improvements were partially offset by a $ 21.7 million reduction in adjusted ebitda driven primarily by the decline in net sales volume . comparison of the years ended december 31 , 2013 and december 31 , 2012 the decrease in sales volume is due primarily to ( i ) $ 31.8 million in customer losses , ( ii ) management 's decision to reposition its distribution network , which reduced net sales by $ 8.2 million and ( iii ) volume declines at existing customers . the decrease in adjusted ebitda is due primarily to the decrease in net sales which reduced adjusted ebitda by $ 19.2 million , partially offset by ( i ) a $ 6.0 million decline in selling and administrative wages , benefits and incentive compensation , ( ii ) a $ 3.1 million decrease in distribution expenses driven by the decline in sales volumes , ( iii ) a $ 2.5 million decrease in commission costs , ( iv ) a $ 1.0 million decrease in travel and entertainment expenses , ( v ) a $ 1.0 million decline in bad debt expense and ( vi ) a $ 0.8 million decline in various other expenses . 35 corporate & other comparison of the years ended december 31 , 2014 and december 31 , 2013 adjusted ebitda decreased by $ 50.5 million as a result of the merger . the legacy xpedx adjusted ebitda improved by $ 17.9 million , driven

net cash provided by operating activities decreased by $ 47.2 million compared to last year . cash provided by operating activities in 2014 was negatively impacted by approximately $ 58.4 million of cash outflows for merger and integration expenses . 2013 compared with 2012 : net cash provided by operating activities decreased by $ 3.8 million due primarily to $ 13.2 million of lower income from continuing operations , adjusted to exclude non-cash items and deferred income taxes , partially offset by ( i ) a $ 7.6 million increase in cash generated by working capital and ( ii ) a $ 1.8 million decrease in cash used by discontinued operations for operating activities . investing activities 2014 compared with 2013 : net cash provided by investing activities increased by $ 6.7 million due primarily to the net cash acquired from the merger . this increase was partially offset by higher capital expenditures and lower proceeds from sales of assets as compared to last year . 2013 compared with 2012 : net cash provided by investing activities increased by $ 20.7 million due primarily to incremental proceeds from the sale of certain assets as compared to 2012 , along with lower capital expenditures . financing activities 2014 compared with 2013 : net cash provided by financing activities was $ 23.0 million compared to net cash used for financing activities of $ 76.6 million for the prior year period . the current year activity includes net proceeds from the new abl facility , as described below , partially offset by $ 493.1 million of net cash transfers to parent and $ 22.4 million of deferred financing fee payments related to the new abl facility . 2013 compared with 2012 : cash used in financing activities for the years ended december 31 , 2013 and 2012 primarily represents transactions between xpedx and international paper . these transactions were considered to be effectively settled for cash at the time the transaction was recorded .


 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 decreased by $ 47.2 million compared to last year . cash provided by operating activities in 2014 was negatively impacted by approximately $ 58.4 million of cash outflows for merger and integration expenses . 2013 compared with 2012 : net cash provided by operating activities decreased by $ 3.8 million due primarily to $ 13.2 million of lower income from continuing operations , adjusted to exclude non-cash items and deferred income taxes , partially offset by ( i ) a $ 7.6 million increase in cash generated by working capital and ( ii ) a $ 1.8 million decrease in cash used by discontinued operations for operating activities . investing activities 2014 compared with 2013 : net cash provided by investing activities increased by $ 6.7 million due primarily to the net cash acquired from the merger . this increase was partially offset by higher capital expenditures and lower proceeds from sales of assets as compared to last year . 2013 compared with 2012 : net cash provided by investing activities increased by $ 20.7 million due primarily to incremental proceeds from the sale of certain assets as compared to 2012 , along with lower capital expenditures . financing activities 2014 compared with 2013 : net cash provided by financing activities was $ 23.0 million compared to net cash used for financing activities of $ 76.6 million for the prior year period . the current year activity includes net proceeds from the new abl facility , as described below , partially offset by $ 493.1 million of net cash transfers to parent and $ 22.4 million of deferred financing fee payments related to the new abl facility . 2013 compared with 2012 : cash used in financing activities for the years ended december 31 , 2013 and 2012 primarily represents transactions between xpedx and international paper . these transactions were considered to be effectively settled for cash at the time the transaction was recorded .
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 Suspicious Activity Report : this segment also includes customized paper conversion services of commercial printing paper for distribution to document centers and form printers . our broad geographic platform of operations coupled with the breadth of paper and graphics products , including our exclusive private brand offerings , provides a foundation to service national , regional and local customers across north america . publishing – the publishing segment sells and distributes coated and uncoated commercial printing papers to publishers , retailers , converters , printers and specialty businesses for use in magazines , catalogs , books , directories , gaming , couponing , retail inserts and direct mail . this segment also provides print management , procurement and supply chain management solutions to simplify paper and print procurement processes for its customers . packaging – the packaging segment provides standard as well as custom and comprehensive packaging solutions for customers based in north america and in key global markets . the business is strategically focused on higher growth industries including light industrial/general manufacturing , food processing and manufacturing , fulfillment and internet retail , as well as niche verticals based on geographical and functional expertise . veritiv 's packaging 26 professionals create customer value through supply chain solutions , structural and graphic packaging design and engineering , automation , workflow and equipment services , contract packaging , and kitting and fulfillment . facility solutions – the facility solutions segment sources and sells cleaning , break-room and other supplies such as towels , tissues , wipers and dispensers , can liners , commercial cleaning chemicals , soaps and sanitizers , sanitary maintenance supplies and equipment , safety and hazard supplies , and shampoos and amenities primarily in the u.s. , canada and mexico . veritiv is a leading distributor in the facility solutions segment . we offer a world class network of leading suppliers in all categories ; total cost of ownership solutions with re-merchandising , budgeting and compliance , inventory management , and consistent multi-local supply solutions ; and a sales-force trained to bring leading vertical expertise to all of the major north american geographies . the company also has a corporate & other category which includes certain assets and costs not primarily attributable to any of the reportable segments , as well as our veritiv logistics solutions business which provides transportation and warehousing solutions . the spin-off and merger on july 1 , 2014 ( the `` distribution date `` ) , international paper completed the previously announced spin-off of xpedx to the international paper shareholders ( the `` spin-off `` ) , forming a new public company called veritiv . immediately following the spin-off , uwwh merged with and into veritiv ( the `` merger `` ) . prior to the distribution date , veritiv 's financial position , results of operations and cash flows consisted of only the xpedx business of international paper and have been derived from international paper 's historical accounting records . the financial results of xpedx have been presented on a carve-out basis through the distribution date , while the financial results for veritiv , post spin-off , are prepared on a stand-alone basis . as such , the consolidated and combined statements of operations , consolidated and combined statements of comprehensive income ( loss ) and consolidated and combined statements of cash flows for the year ended december 31 , 2014 consist of : the combined results of operations of xpedx for the six months ended june 30 , 2014 on a carve-out basis , and the consolidated results of veritiv on a stand-alone basis for the six months ended december 31 , 2014 . the combined financial statements as of december 31 , 2013 and for the years ended december 31 , 2013 and 2012 consist entirely of the combined results of xpedx on a carve-out basis . for periods prior to the spin-off , the combined financial statements include expense allocations for certain functions previously provided by international paper . see note 1 of the notes to the consolidated and combined financial statements for further information . key performance measure adjusted ebitda is the primary financial performance measure veritiv uses to manage its businesses , to monitor its results of operations , to measure its performance against the abl facility and to incentivize its management . this common metric is intended to align shareholders , debt holders and management . adjusted ebitda is a non-gaap financial measure and is not an alternative to net income , operating income or any other measure prescribed by u.s. generally accepted accounting principles ( `` gaap `` ) . veritiv uses adjusted ebitda ( earnings before interest , income taxes , depreciation and amortization , restructuring charges ( income ) , non-restructuring stock-based compensation expense , lifo ( income ) expense , asset impairment charge , non-restructuring severance charges , gain on sale of joint venture , merger and integration expenses , income ( loss ) from discontinued operations , net of income taxes , fair value adjustments on the contingent liability associated with the tax receivable agreement ( `` tra `` ) and certain other adjustments ) because veritiv believes investors commonly use adjusted ebitda as a key financial metric for valuing companies such as veritiv . in addition , the credit agreement governing the abl facility ( as defined in the notes to the consolidated and combined financial statements ) permits the company to exclude these and other charges in calculating consolidated ebitda , as defined in the abl facility . the table below provides a reconciliation of veritiv 's net income ( loss ) determined in accordance with gaap to adjusted ebitda on a pro forma basis for the years ended december 31 , 2014 and 2013. the pro forma adjustments take into account the merger and the related financing as if they occurred on january 1 , 2013 , as well as purchase accounting adjustments and transaction costs related to the merger . story_separator_special_tag this increase was partially offset by a 7.2 % decrease in the net sales of legacy xpedx operations , due primarily to a 6.3 % decline in volume driven by ( i ) the loss of three large customers which comprised 2.8 % of the decline in sales and ( ii ) a continued decrease in volume at existing customers due to both structural demand decline and market price decreases for the products we sell . adjusted ebitda increased by $ 10.8 million as a result of the merger . the change in legacy xpedx adjusted ebitda during this period was minimal . comparison of the years ended december 31 , 2013 and december 31 , 2012 the net sales decrease is in line with a 1.6 % print market decline . volume increased due to increased share with customers in the book , retail insert and specialty segments . the price/mix decline was driven by deterioration in the coated free sheet and coated ground wood segments . the increase in adjusted ebitda was driven by a $ 1.7 million decline in incentive compensation and a $ 1.3 million decline in wages and benefits as a result of a reduction in headcount which was partially offset by a $ 0.4 million increase in various other expenses . packaging the table below presents selected data with respect to the packaging segment : replace_table_token_12_th the table below presents the components of the net sales change compared to the prior year : replace_table_token_13_th comparison of the years ended december 31 , 2014 and december 31 , 2013 net sales increased due primarily to the net sales contribution of $ 613.1 million from the merger , along with a 2.9 % increase in net sales of the legacy xpedx operations . this increase was due primarily to a 4.2 % increase in sales volume driven by higher sales at existing customers . this was partially offset by a 1.3 % unfavorable price mix variance driven primarily by growth in new business at lower margins . 34 adjusted ebitda increased by $ 50.2 million as a result of the merger . the legacy xpedx adjusted ebitda declined by $ 11.1 million as a result of ( i ) an $ 8.7 million increase in distribution expenses driven by an increase in sales volume and ( ii ) a $ 2.2 million decrease due primarily to lower pricing , and ( iii ) a $ 4.6 million increase in personnel expense . these cost increases were offset by a $ 4.4 million decline in various other expenses . comparison of the years ended december 31 , 2013 and december 31 , 2012 the increase in net sales was due primarily to increased sales volume to existing customers . the decrease in adjusted ebitda is due to ( i ) cost of sales rising faster than net sales which reduced adjusted ebitda by $ 4.7 million and ( ii ) an increase in distribution expenses of $ 4.4 million driven by the increase in packaging revenues as well as reductions in revenues in other segments which had the overall effect of increasing this segment 's share of distribution expenses . these negative variances were partially offset by a $ 3.0 million reduction in commissions and a $ 0.4 million decline in various other expenses . facility solutions the table below presents selected data with respect to the facility solutions segment . replace_table_token_14_th the table below presents the components of the net sales change compared to the prior year : replace_table_token_15_th comparison of the years ended december 31 , 2014 and december 31 , 2013 net sales increased due primarily to the net sales contribution of $ 322.8 million from the merger . this increase was offset by an 11.5 % decline in legacy xpedx net sales . the decline in legacy xpedx sales is primarily driven by customer attrition with five customers comprising 8.4 % of the decline . adjusted ebitda increased by $ 16.1 million as a result of the merger . the legacy xpedx adjusted ebitda increased by $ 3.1 million driven primarily by ( i ) a $ 10.8 million reduction in distribution expenses due to a reduction in sales volume , ( ii ) a $ 12.6 million impact from cost of products sold declining faster than net sales and ( iii ) a $ 1.4 million decline in selling and administrative costs primarily due to less sales commissions resulting from the decline in sales . these improvements were partially offset by a $ 21.7 million reduction in adjusted ebitda driven primarily by the decline in net sales volume . comparison of the years ended december 31 , 2013 and december 31 , 2012 the decrease in sales volume is due primarily to ( i ) $ 31.8 million in customer losses , ( ii ) management 's decision to reposition its distribution network , which reduced net sales by $ 8.2 million and ( iii ) volume declines at existing customers . the decrease in adjusted ebitda is due primarily to the decrease in net sales which reduced adjusted ebitda by $ 19.2 million , partially offset by ( i ) a $ 6.0 million decline in selling and administrative wages , benefits and incentive compensation , ( ii ) a $ 3.1 million decrease in distribution expenses driven by the decline in sales volumes , ( iii ) a $ 2.5 million decrease in commission costs , ( iv ) a $ 1.0 million decrease in travel and entertainment expenses , ( v ) a $ 1.0 million decline in bad debt expense and ( vi ) a $ 0.8 million decline in various other expenses . 35 corporate & other comparison of the years ended december 31 , 2014 and december 31 , 2013 adjusted ebitda decreased by $ 50.5 million as a result of the merger . the legacy xpedx adjusted ebitda improved by $ 17.9 million , driven

