the sslp plan covers all parts , material and labor required to repair or replace participating customers ' leaking or clogged sewer lines up to an annual limit . also , in the second quarter of 2010 , the wslp plan and sslp plan were extended to include non-utility customers of artesian resource s. as of december 31 , 2014 , approximately 18,800 , or 27.1 % , of our eligible water customers signed up for the wslp plan , approximately 14,000 , or 20.2 % , of our eligible customers signed up for the sslp plan and approximately 1,000 non-customer participants signed up for either the wslp plan or sslp plan . 23 artesian development is a real estate holding company that owns properties , including land zoned for office buildings , a water treatment plant and wastewater facility , as well as property for current operations , including an office facility in sussex county , delaware . the facility consists of approximately 10,000 square feet of office space along with nearly 10,000 square feet of warehouse space . this facility allows all of our sussex county , delaware operations to be housed in one central location . artesian consulting engineers no longer offers development and architectural services to outside third parties . artesian will continue to provide design and engineering contract services through our artesian utility subsidiary . strategic direction our strategy is to significantly increase customer growth , revenues , earnings and dividends by expanding our water , wastewater and service line protection plan services across the delmarva peninsula . we remain focused on providing superior service to our customers and continuously seeking ways to improve our efficiency and performance . by providing water and wastewater services , we believe we are positioned as the primary resource for developers and communities throughout the delmarva peninsula seeking to fill both needs simultaneously . we have a proven ability to acquire and integrate high growth , reputable entities , through which we have captured additional service territories that will serve as a base for future revenue . we believe this experience presents a strong platform for further expansion and that our success to date also produces positive relationships and credibility with regulators , municipalities , developers and customers in both existing and prospective service areas . in our regulated water division , our strategy is to focus on a wide spectrum of activities , which include identifying new and dependable sources of supply , developing the wells , treatment plants and delivery systems to supply water to customers and educating customers on the wise use of water . our strategy includes focused efforts to expand in new regions added to our delaware service territory over the last 10 years . in addition , we believe growth will occur in the maryland counties on the delmarva peninsula . we plan to expand our regulated water service area in the cecil county designated growth corridor and to expand our business through the design , construction , operation , management and acquisition of additional water systems . the expansion of our exclusive franchise areas elsewhere in maryland and the award of contracts will similarly enhance our operations within the state . we believe that delaware 's generally lower cost of living in the region , availability of development sites in relatively close proximity to the atlantic ocean in sussex county , and attractive financing rates for construction and mortgages have resulted , and will continue to result , in increases to our customer base . delaware 's lower property and income tax rate make it an attractive region for new home development and retirement communities . substantial portions of delaware are currently not served by a public water system , which could also assist in an increase to our customer base as systems are added . in our regulated wastewater division , we foresee significant growth opportunities and will continue to seek strategic partnerships and relationships with developers and municipalities to complement existing agreements for the provision of wastewater service on the delmarva peninsula . artesian wastewater plans to utilize our larger regional wastewater facilities to expand service areas to new customers while transitioning our smaller treatment facilities into regional pump stations in order to gain additional efficiencies in the treatment and disposal of wastewater . we feel this will reduce operational costs at the smaller treatment facilities in the future since they will be converted from treatment and disposal plants to pump stations to assist with transitioning the flow of wastewater from one regional facility to another . the general need for increased capital investment in our water and wastewater systems is due to a combination of population growth , more protective water quality standards and aging infrastructure . our capital investment plan for the next five years includes projects for water treatment plant improvements and additions in both delaware and maryland and wastewater treatment plant improvements and additions in delaware . capital improvements are planned and budgeted to meet anticipated changes in regulations and needs for increased capacity related to projected growth . the delaware public service commission and maryland public service commission have generally recognized the operating and capital costs associated with these improvements in setting water and wastewater rates for current customers and capacity charges for new customers . in our non-regulated division , we continue pursuing opportunities to expand our contract operations . through artesian utility , we will seek to expand our contract design , engineering and construction services of water and wastewater facilities for developers , municipalities and other utilities . artesian development owns two nine-acre parcels of land , located in sussex county , delaware , which will allow for construction of a water treatment facility and wastewater treatment facility . inflation we are affected by inflation , most notably by the continually increasing costs required to maintain , improve and expand our service capability . story_separator_special_tag the decrease in 2013 followed an increase of $ 3.7 million , or 10.5 % , in 2012 , which was primarily due to an 11.13 % permanent increase in rates effective january 1 , 2012. the volume of water sold to residential customers decreased to 3,616 million gallons in 2013 compared to 3,959 million gallons in 2012 , an 8.7 % decrease , primarily the result of weather associated with the heavy precipitation experienced during 2013. the number of residential customers served increased by approximately 745 , or 1.0 % , in 2013. commercial water service revenues from commercial customers in 2013 decreased by 3.4 % , from $ 15.2 million in 2012 to $ 14.7 million in 2013 , primarily due to a decrease in water consumption . we sold 2,012 million gallons of water to commercial customers in 2013 , a slight decrease as compared to 2,118 million gallons sold in 2012. industrial water service revenues from industrial customers increased from $ 70,000 in 2012 to $ 82,000 in 2013. the volume of water sold to industrial customers increased from 8 million gallons in 2012 to 10 million gallons in 2013. government and other government and other water service revenues in 2013 increased by 3.1 % , from $ 9.2 million in 2012 to $ 9.5 million in 2013 , primarily due to an increase in consumption by re-sale customers . the volume of water sold to government and other customers increased from 645 million gallons in 2012 to 731 million gallons in 2013. other utility operating revenue other utility operating revenue , derived from contract operations , antenna leases on water tanks , finance/service charges and wastewater customer service revenues increased 2.7 % in 2013 , from $ 3.2 million in 2012 to $ 3.3 million in 2013. as a percentage of operating revenues , other utility operating revenues increased to 4.7 % from 4.5 % . the increase was primarily due to increased wastewater revenue . non-utility operating revenue non-utility operating revenue , derived from non-regulated water and wastewater operations , increased from $ 3.8 million in 2012 to $ 4.0 million in 2013. the increase was primarily due to an approximately $ 271,000 increase in water and wastewater slp plans revenue . the increase in non-utility operating revenue was partially offset by an approximately $ 92,000 decrease in artesian utility revenue , related to a decrease in contract services performed for municipalities in maryland and a decrease in design services . 29 operating expenses operating expenses , excluding depreciation and income taxes , increased $ 0.6 million , or 1.5 % , to $ 40.8 million in 2013. the components of the change in operating expenses included an increase in utility operating expenses of $ 0.4 million and an increase in property and other taxes of $ 0.2 million . the increase in utility operating expenses of $ 0.4 million , or 1.1 % , in 2013 as compared to 2012 , was primarily comprised of an increase in administration expenses , partially offset by a decrease in payroll and employee benefit costs . administration expenses increased $ 0.6 million , or 12.3 % , of which $ 0.5 million was due to increased legal costs associated with the litigation against chester water authority in regard to the proper determination of the rate charged for water purchased under contract from the chester water authority . in addition , consulting services increased primarily related to the upgrade of our customer service software . payroll and employee benefit costs decreased $ 0.2 million , or 0.8 % , primarily the result of bonuses issued to employees in 2012 not issued in 2013 , partially offset by an increase in medical benefit premiums and an increase in wages . non-utility expenses increased approximately $ 21,000 , or 1.0 % , primarily the result of increased slp plan repair costs in artesian utility , as compared to the same period in 2012. the increased repair costs are a result of increased slp plan participation . property and other taxes increased by $ 0.2 million , or 4.4 % , compared to the same period in 2012 , reflecting increases in tax rates charged for public schools in various areas where artesian holds property and an increase in utility plant subject to taxation . property taxes are assessed on land , buildings and certain utility plant , which include the footage and size of pipe , hydrants and wells primarily owned by artesian water . the ratio of operating expense , excluding depreciation and income taxes , to total operating revenues was 59.0 % for the year ended december 31 , 2013 , compared to 56.9 % for the year ended december 31 , 2012. depreciation and amortization expense increased $ 0.3 million , or 4.0 % , primarily due to continued investment in utility plant in service providing supply , treatment , storage and distribution of water . federal and state income tax expense decreased $ 1.0 million , primarily due to lower pre-tax income for the year ended december 31 , 2013 , compared to the year ended december 31 , 2012. our total effective income tax rate , or etr , for 2013 and 2012 was 40.2 % . other income , net miscellaneous income decreased $ 165,000 primarily due to a refund of assessment payments previously paid to the delaware public service commission , or depsc , received in 2012. each year public utility companies , like artesian water , are required to fund the depsc 's operations by paying an assessment based on their estimated annual gross revenues . after periodic review by the depsc , excess funds above those necessary to operate the depsc are refunded to the respective public utility company . the amount refunded to artesian in 2012 reflected an assessment that covered a 4-year period from 2007 to 2010. the amount refunded to artesian in 2013 reflects an assessment that

liquidity and capital resources overview our primary sources of liquidity for the year ended december 31 , 2014 were $ 18.3 million provided by cash flow from operating activities , $ 3.8 million in net contributions and advances from developers and $ 1.7 million in net proceeds from the issuance of common stock . in addition , the company has a long history of paying regular quarterly dividends as approved by our board of directors using net cash from operating activities . we paid dividends totaling $ 7.5 million , $ 7.2 million and $ 6.9 million in 2014 , 2013 and 2012 , respectively . cash flow from operating activities is primarily provided by our utility operations , and is impacted by the timeliness and adequacy of rate increases and changes in water consumption as a result of year-to-year variations in weather conditions , particularly during the summer . a significant part of our ability to maintain and meet our financial objectives is to ensure that our investments in utility plant and equipment are recovered in the rates charged to customers . as such , from time to time , we file rate increase requests to recover increases in operating expenses and investments in utility plant and equipment .


 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.
     ```liquidity and capital resources overview our primary sources of liquidity for the year ended december 31 , 2014 were $ 18.3 million provided by cash flow from operating activities , $ 3.8 million in net contributions and advances from developers and $ 1.7 million in net proceeds from the issuance of common stock . in addition , the company has a long history of paying regular quarterly dividends as approved by our board of directors using net cash from operating activities . we paid dividends totaling $ 7.5 million , $ 7.2 million and $ 6.9 million in 2014 , 2013 and 2012 , respectively . cash flow from operating activities is primarily provided by our utility operations , and is impacted by the timeliness and adequacy of rate increases and changes in water consumption as a result of year-to-year variations in weather conditions , particularly during the summer . a significant part of our ability to maintain and meet our financial objectives is to ensure that our investments in utility plant and equipment are recovered in the rates charged to customers . as such , from time to time , we file rate increase requests to recover increases in operating expenses and investments in utility plant and equipment .
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 Suspicious Activity Report : the sslp plan covers all parts , material and labor required to repair or replace participating customers ' leaking or clogged sewer lines up to an annual limit . also , in the second quarter of 2010 , the wslp plan and sslp plan were extended to include non-utility customers of artesian resource s. as of december 31 , 2014 , approximately 18,800 , or 27.1 % , of our eligible water customers signed up for the wslp plan , approximately 14,000 , or 20.2 % , of our eligible customers signed up for the sslp plan and approximately 1,000 non-customer participants signed up for either the wslp plan or sslp plan . 23 artesian development is a real estate holding company that owns properties , including land zoned for office buildings , a water treatment plant and wastewater facility , as well as property for current operations , including an office facility in sussex county , delaware . the facility consists of approximately 10,000 square feet of office space along with nearly 10,000 square feet of warehouse space . this facility allows all of our sussex county , delaware operations to be housed in one central location . artesian consulting engineers no longer offers development and architectural services to outside third parties . artesian will continue to provide design and engineering contract services through our artesian utility subsidiary . strategic direction our strategy is to significantly increase customer growth , revenues , earnings and dividends by expanding our water , wastewater and service line protection plan services across the delmarva peninsula . we remain focused on providing superior service to our customers and continuously seeking ways to improve our efficiency and performance . by providing water and wastewater services , we believe we are positioned as the primary resource for developers and communities throughout the delmarva peninsula seeking to fill both needs simultaneously . we have a proven ability to acquire and integrate high growth , reputable entities , through which we have captured additional service territories that will serve as a base for future revenue . we believe this experience presents a strong platform for further expansion and that our success to date also produces positive relationships and credibility with regulators , municipalities , developers and customers in both existing and prospective service areas . in our regulated water division , our strategy is to focus on a wide spectrum of activities , which include identifying new and dependable sources of supply , developing the wells , treatment plants and delivery systems to supply water to customers and educating customers on the wise use of water . our strategy includes focused efforts to expand in new regions added to our delaware service territory over the last 10 years . in addition , we believe growth will occur in the maryland counties on the delmarva peninsula . we plan to expand our regulated water service area in the cecil county designated growth corridor and to expand our business through the design , construction , operation , management and acquisition of additional water systems . the expansion of our exclusive franchise areas elsewhere in maryland and the award of contracts will similarly enhance our operations within the state . we believe that delaware 's generally lower cost of living in the region , availability of development sites in relatively close proximity to the atlantic ocean in sussex county , and attractive financing rates for construction and mortgages have resulted , and will continue to result , in increases to our customer base . delaware 's lower property and income tax rate make it an attractive region for new home development and retirement communities . substantial portions of delaware are currently not served by a public water system , which could also assist in an increase to our customer base as systems are added . in our regulated wastewater division , we foresee significant growth opportunities and will continue to seek strategic partnerships and relationships with developers and municipalities to complement existing agreements for the provision of wastewater service on the delmarva peninsula . artesian wastewater plans to utilize our larger regional wastewater facilities to expand service areas to new customers while transitioning our smaller treatment facilities into regional pump stations in order to gain additional efficiencies in the treatment and disposal of wastewater . we feel this will reduce operational costs at the smaller treatment facilities in the future since they will be converted from treatment and disposal plants to pump stations to assist with transitioning the flow of wastewater from one regional facility to another . the general need for increased capital investment in our water and wastewater systems is due to a combination of population growth , more protective water quality standards and aging infrastructure . our capital investment plan for the next five years includes projects for water treatment plant improvements and additions in both delaware and maryland and wastewater treatment plant improvements and additions in delaware . capital improvements are planned and budgeted to meet anticipated changes in regulations and needs for increased capacity related to projected growth . the delaware public service commission and maryland public service commission have generally recognized the operating and capital costs associated with these improvements in setting water and wastewater rates for current customers and capacity charges for new customers . in our non-regulated division , we continue pursuing opportunities to expand our contract operations . through artesian utility , we will seek to expand our contract design , engineering and construction services of water and wastewater facilities for developers , municipalities and other utilities . artesian development owns two nine-acre parcels of land , located in sussex county , delaware , which will allow for construction of a water treatment facility and wastewater treatment facility . inflation we are affected by inflation , most notably by the continually increasing costs required to maintain , improve and expand our service capability . story_separator_special_tag the decrease in 2013 followed an increase of $ 3.7 million , or 10.5 % , in 2012 , which was primarily due to an 11.13 % permanent increase in rates effective january 1 , 2012. the volume of water sold to residential customers decreased to 3,616 million gallons in 2013 compared to 3,959 million gallons in 2012 , an 8.7 % decrease , primarily the result of weather associated with the heavy precipitation experienced during 2013. the number of residential customers served increased by approximately 745 , or 1.0 % , in 2013. commercial water service revenues from commercial customers in 2013 decreased by 3.4 % , from $ 15.2 million in 2012 to $ 14.7 million in 2013 , primarily due to a decrease in water consumption . we sold 2,012 million gallons of water to commercial customers in 2013 , a slight decrease as compared to 2,118 million gallons sold in 2012. industrial water service revenues from industrial customers increased from $ 70,000 in 2012 to $ 82,000 in 2013. the volume of water sold to industrial customers increased from 8 million gallons in 2012 to 10 million gallons in 2013. government and other government and other water service revenues in 2013 increased by 3.1 % , from $ 9.2 million in 2012 to $ 9.5 million in 2013 , primarily due to an increase in consumption by re-sale customers . the volume of water sold to government and other customers increased from 645 million gallons in 2012 to 731 million gallons in 2013. other utility operating revenue other utility operating revenue , derived from contract operations , antenna leases on water tanks , finance/service charges and wastewater customer service revenues increased 2.7 % in 2013 , from $ 3.2 million in 2012 to $ 3.3 million in 2013. as a percentage of operating revenues , other utility operating revenues increased to 4.7 % from 4.5 % . the increase was primarily due to increased wastewater revenue . non-utility operating revenue non-utility operating revenue , derived from non-regulated water and wastewater operations , increased from $ 3.8 million in 2012 to $ 4.0 million in 2013. the increase was primarily due to an approximately $ 271,000 increase in water and wastewater slp plans revenue . the increase in non-utility operating revenue was partially offset by an approximately $ 92,000 decrease in artesian utility revenue , related to a decrease in contract services performed for municipalities in maryland and a decrease in design services . 29 operating expenses operating expenses , excluding depreciation and income taxes , increased $ 0.6 million , or 1.5 % , to $ 40.8 million in 2013. the components of the change in operating expenses included an increase in utility operating expenses of $ 0.4 million and an increase in property and other taxes of $ 0.2 million . the increase in utility operating expenses of $ 0.4 million , or 1.1 % , in 2013 as compared to 2012 , was primarily comprised of an increase in administration expenses , partially offset by a decrease in payroll and employee benefit costs . administration expenses increased $ 0.6 million , or 12.3 % , of which $ 0.5 million was due to increased legal costs associated with the litigation against chester water authority in regard to the proper determination of the rate charged for water purchased under contract from the chester water authority . in addition , consulting services increased primarily related to the upgrade of our customer service software . payroll and employee benefit costs decreased $ 0.2 million , or 0.8 % , primarily the result of bonuses issued to employees in 2012 not issued in 2013 , partially offset by an increase in medical benefit premiums and an increase in wages . non-utility expenses increased approximately $ 21,000 , or 1.0 % , primarily the result of increased slp plan repair costs in artesian utility , as compared to the same period in 2012. the increased repair costs are a result of increased slp plan participation . property and other taxes increased by $ 0.2 million , or 4.4 % , compared to the same period in 2012 , reflecting increases in tax rates charged for public schools in various areas where artesian holds property and an increase in utility plant subject to taxation . property taxes are assessed on land , buildings and certain utility plant , which include the footage and size of pipe , hydrants and wells primarily owned by artesian water . the ratio of operating expense , excluding depreciation and income taxes , to total operating revenues was 59.0 % for the year ended december 31 , 2013 , compared to 56.9 % for the year ended december 31 , 2012. depreciation and amortization expense increased $ 0.3 million , or 4.0 % , primarily due to continued investment in utility plant in service providing supply , treatment , storage and distribution of water . federal and state income tax expense decreased $ 1.0 million , primarily due to lower pre-tax income for the year ended december 31 , 2013 , compared to the year ended december 31 , 2012. our total effective income tax rate , or etr , for 2013 and 2012 was 40.2 % . other income , net miscellaneous income decreased $ 165,000 primarily due to a refund of assessment payments previously paid to the delaware public service commission , or depsc , received in 2012. each year public utility companies , like artesian water , are required to fund the depsc 's operations by paying an assessment based on their estimated annual gross revenues . after periodic review by the depsc , excess funds above those necessary to operate the depsc are refunded to the respective public utility company . the amount refunded to artesian in 2012 reflected an assessment that covered a 4-year period from 2007 to 2010. the amount refunded to artesian in 2013 reflects an assessment that

