even with the adverse economic environment and its impact on our industry causing customers to constrain their capital budgets , we launched our bluebird2 gaming machines in the december 2008 quarter with premium features at a significantly higher price , and demand outpaced our expectations . for fiscal 2009 , bluebird2 units accounted for 35 % of our total new units shipped and , with the continuing transition in the market to this new product , accounted for approximately 83 % of new unit shipments in fiscal 2010. we sold slightly more new units in the march and june 2010 quarters than in the march and june 2009 quarters due to the popularity of our products enabling us to increase our share of units shipped in the united states and canada . we believe that as the economy continues to improve , customers will increase their annual capital budgets for replacement units , which will improve the replacement demand in future years , although we can not predict the rate of increase in their capital budgets . in addition , we also expect to experience an increase in demand from casino expansions and new casino openings in new and expanding gaming jurisdictions beginning in calendar 2012. we believe several recent developments fueled by the challenging economic situation will expand our revenue opportunities over the long term . in the united states , legislators have passed or are considering enabling new or expanded gaming legislation in ohio , illinois , kansas , iowa , maryland , california , new hampshire , maine and massachusetts . internationally , singapore opened as a new market in fiscal 2010 and a new vlt market in italy is expected to open in fiscal 2011. in addition , legislation has been discussed in greece , brazil , japan and taiwan that would open new market opportunities . the breadth and timing of these opportunities remains uncertain due to the political process in each of these jurisdictions , as well as the difficult credit environment facing our customers and the risk of continued economic uncertainty . product sales product sales revenue includes the sale to casinos and other gaming machine operators of new and used gaming machines and vlts , parts , conversion kits ( including game theme , hardware or operating system conversions ) , amusement-with-prize ( awp ) gaming machines and gaming-related systems for smaller international casino operators . we derive product sales revenue from the sale of the following : ø multi-line , multi-coin video gaming machines , in our bluebird , bluebird2 and bluebird xd and orion financement company ( orion gaming ) twinstar , twinstar2 and helios -branded gaming machines ; ø mechanical reel-spinning gaming machines in our bluebird , bluebird2 and bluebird xd -branded gaming machines ; ø video poker machines in our bluebird and bluebird2- branded gaming machines , which are primarily offered as a casino-owned daily fee game , where the casino purchases the base gaming machine and then leases the top box and game for a lower lease price point ; ø replacement parts and conversion kits for our bluebird , bluebird2 , bluebird xd , twinstar , twinstar2 , helios and awp gaming machines , and cpu-nxt and cpu-nxt2 upgrade kits ; ø used gaming machines manufactured by us or our competitors that are acquired on a trade-in basis or that were previously placed on a participation basis ; 30 ø awp gaming machines in certain international markets ; and ø gaming-related systems , including linked progressive systems and slot accounting systems applicable to smaller international casinos . gaming operations we earn gaming operations revenues from leasing participation games , gaming machines and vlts , and earn royalties that we receive from third parties under license agreements to use our game content and intellectual property . our gaming operations include the following product lines : ø participation games , which are gaming machines owned by us that we lease based upon any of the following payment methods : ( 1 ) a percentage of the net win , which is the casino 's earnings generated by casino patrons playing the gaming machine ; ( 2 ) fixed daily fees ; or ( 3 ) a percentage of the amount wagered or a combination of a fixed daily fee plus a percentage of the amount wagered . we have the ability to lease these gaming machines on a participation basis because of the superior performance of the game and or the popularity of the brand , which generates higher wagering and net win to the casinos or gaming machine operators than the gaming machines we sell outright . participation games include : ø wide-area progressive ( wap ) participation games ; ø local-area progressive ( lap ) participation games ; and ø stand-alone participation games . ø casino-owned daily fee games , where the casino or gaming machine operator purchases the base gaming machine and pays a lower daily lease fee for the top box and game ; ø gaming machines placed at casinos under operating lease arrangements ; ø vlts ; and ø revenues from licensing our game content and intellectual properties to third parties . our focus we continue to operate in a challenging economic environment and the combination of economic uncertainty , lower demand for replacement products and reduced opportunities from new or expanded casinos has negatively impacted our industry . we expect to benefit from certain new and expansion projects currently in process , but the breadth and timing of such opportunities remains uncertain due to the difficult credit environment facing our customers and the risk of continued economic uncertainty . story_separator_special_tag in may 2008 , we received approval from gaming laboratories international , inc. ( gli ) on the first-point release of our wage-net networked gaming system , incorporating gsa communication standards and basic networked gaming functionality , which as part of a technical beta test was placed at a popular tribal casino . an updated version of wage-net was further enhanced and is gsa compliant , demonstrating our total commitment to support open architecture and standards-based protocols that our casino customers want and should expect . this version is currently on a field trial at two casinos in las vegas and at a popular casino in canada . we further refined wage-net with additional features and functionality in the commercial launch point release of the software and this version has been submitted to the nevada gaming regulators and gli . we have continued to enhance our wage-net capabilities and in may 2010 received approval from gli of our first value-added application to run over wage-net : ultra hit progressive ® jackpot explosion ® . this is the first in a series of networked gaming applications that leverage wms ' unique portal technology . jackpot explosion is the first theme within the ultra hit progressive networked gaming application family . before the commercial launch of this version of wage-net and jackpot explosion , we are conducting self imposed beta tests in nine casinos beginning summer 2010 and expect the commercial product launch to occur in the december 2010 quarter . other key fiscal 2010 activities common stock repurchase program see note 10 . stockholders ' equitycommon stock repurchase program and note 18 . subsequent events to our consolidated financial statements . critical accounting estimates our consolidated financial statements were prepared in conformity with accounting principles generally accepted in the united states . accordingly , we are required to make estimates incorporating judgments and assumptions we believe are reasonable based on our experience , contract terms , trends in our company and the industry as a whole , as well as information available from other outside sources . our estimates affect amounts recorded in our consolidated financial statements and actual results may differ from initial estimates . our accounting policies , including those involving critical accounting estimates , are more fully described in note 2 . principal accounting policies in our consolidated financial statements . we consider the following accounting estimates to be the most critical to fully understand and evaluate our reported financial results . they require us to make subjective or complex judgments about matters that are inherently uncertain or variable . senior management discussed the development , selection and disclosure of the following accounting estimates , considered most sensitive to changes from external factors , with the audit and ethics committee of our board of directors . 35 revenue recognition we evaluate the recognition of revenue based on the criteria set forth in the following accounting guidance : financial accounting standards board ( fasb ) topic 605 ,  revenue recognition  ( topic 605 ) , or fasb topic 985 ,  software  ( topic 985 ) . recent updates to topics 605 and 985 in october 2009 , the fasb issued accounting standards update ( asu ) no . 2009-13 , multiple-deliverable revenue arrangements ( asu no . 2009-13 ) and asu no . 2009-14 certain revenue arrangements that include software elements ( asu no . 2009-14 ) . as permitted under these asu 's , we early adopted both of these asu 's on a prospective basis effective july 1 , 2009 , the beginning of our 2010 fiscal year . accordingly , this guidance is being applied to all new or materially modified revenue arrangements entered into since july 1 , 2009. while the adoption of these two asu 's changed our revenue recognition policies beginning in fiscal 2010 , the impact on our consolidated financial statements was not significant to either the year ended june 30 , 2010 or , had these asu 's been applied retroactively , to the fiscal years ended june 30 , 2009 or 2008 , as we had vendor specific objective evidence ( vsoe ) for all elements of our multiple deliverable arrangements and we had not deferred any hardware revenues because an entire customer arrangement had been accounted for as software . these new revenue recognition standards will have more impact on our revenue recognition when we launch our networked gaming system and related software applications in fiscal 2011. asu no . 2009-13 replaces and significantly changes the existing separation criteria for multiple-deliverable revenue arrangements , by eliminating the criteria for objective and reliable evidence of fair value for each deliverable . asu no 2009-13 also eliminates the use of the residual method of allocation of consideration among deliverables and requires , instead , that arrangement consideration be allocated , at the inception of the arrangement , to all deliverables based on their relative selling price ( the relative selling price method ) . when applying the relative selling price method , a hierarchy is used for estimating the selling price based first on vsoe , then third-party evidence ( tpe ) and finally management 's estimate of the selling price ( esp ) . in fiscal 2010 , we used vsoe to value all elements in our multiple deliverable arrangements and did not use either tpe or esp . prior to july 1 , 2009 , when multiple product deliverables were included under a sales arrangement , we allocated revenue to each unit of accounting based upon its respective fair value against the total contract value and deferred revenue recognition on those deliverables where we did not meet all of the requirements of revenue recognition . we allocated revenue to each unit of accounting , which typically consisted of gaming machines and additional game themes the customer can receive in the future , based on fair value as determined by vsoe . vsoe of fair value

cash flows summary cash flows from operating , investing and financing activities , as reflected in our consolidated statements of cash flows , are summarized in the following table ( in millions ) : replace_table_token_11_th operating activities : the $ 48.9 million decrease in cash provided by operating activities in fiscal 2010 compared to the prior year resulted from the factors listed below : ø a positive impact from the $ 20.7 million increase in net income , combined with a $ 3.5 million increase in amortization of intangible and other assets and a $ 2.3 million increase in share-based compensation , partially offset by a $ 1.2 million decrease in depreciation and a $ 13.2 million decrease in deferred income taxes ; more than offset by ø an $ 18.0 million negative impact from lower other non-cash items . our bad debt expense was lower by $ 4.0 million in fiscal 2010 as we had more favorable collection experience , fewer customers filing for protection from bankruptcy and the economy was generally better than in fiscal 2009. we incurred $ 9.5 million lower excess and obsolete inventory charges in fiscal 2010 than in fiscal 2009 as in fiscal 2009 we prepared for customers transitioning to our new bluebird2 gaming cabinet partially offset by higher other non-cash items of $ 0.1 million .


 Write a concise suspicious activity report of the following text delimited by triple backquotes. Return your response as a formal report which covers the key points highlighting the location,dates,entity names and account holder information in chronological order of the text.
     ```cash flows summary cash flows from operating , investing and financing activities , as reflected in our consolidated statements of cash flows , are summarized in the following table ( in millions ) : replace_table_token_11_th operating activities : the $ 48.9 million decrease in cash provided by operating activities in fiscal 2010 compared to the prior year resulted from the factors listed below : ø a positive impact from the $ 20.7 million increase in net income , combined with a $ 3.5 million increase in amortization of intangible and other assets and a $ 2.3 million increase in share-based compensation , partially offset by a $ 1.2 million decrease in depreciation and a $ 13.2 million decrease in deferred income taxes ; more than offset by ø an $ 18.0 million negative impact from lower other non-cash items . our bad debt expense was lower by $ 4.0 million in fiscal 2010 as we had more favorable collection experience , fewer customers filing for protection from bankruptcy and the economy was generally better than in fiscal 2009. we incurred $ 9.5 million lower excess and obsolete inventory charges in fiscal 2010 than in fiscal 2009 as in fiscal 2009 we prepared for customers transitioning to our new bluebird2 gaming cabinet partially offset by higher other non-cash items of $ 0.1 million .
```    
 Suspicious Activity Report : even with the adverse economic environment and its impact on our industry causing customers to constrain their capital budgets , we launched our bluebird2 gaming machines in the december 2008 quarter with premium features at a significantly higher price , and demand outpaced our expectations . for fiscal 2009 , bluebird2 units accounted for 35 % of our total new units shipped and , with the continuing transition in the market to this new product , accounted for approximately 83 % of new unit shipments in fiscal 2010. we sold slightly more new units in the march and june 2010 quarters than in the march and june 2009 quarters due to the popularity of our products enabling us to increase our share of units shipped in the united states and canada . we believe that as the economy continues to improve , customers will increase their annual capital budgets for replacement units , which will improve the replacement demand in future years , although we can not predict the rate of increase in their capital budgets . in addition , we also expect to experience an increase in demand from casino expansions and new casino openings in new and expanding gaming jurisdictions beginning in calendar 2012. we believe several recent developments fueled by the challenging economic situation will expand our revenue opportunities over the long term . in the united states , legislators have passed or are considering enabling new or expanded gaming legislation in ohio , illinois , kansas , iowa , maryland , california , new hampshire , maine and massachusetts . internationally , singapore opened as a new market in fiscal 2010 and a new vlt market in italy is expected to open in fiscal 2011. in addition , legislation has been discussed in greece , brazil , japan and taiwan that would open new market opportunities . the breadth and timing of these opportunities remains uncertain due to the political process in each of these jurisdictions , as well as the difficult credit environment facing our customers and the risk of continued economic uncertainty . product sales product sales revenue includes the sale to casinos and other gaming machine operators of new and used gaming machines and vlts , parts , conversion kits ( including game theme , hardware or operating system conversions ) , amusement-with-prize ( awp ) gaming machines and gaming-related systems for smaller international casino operators . we derive product sales revenue from the sale of the following : ø multi-line , multi-coin video gaming machines , in our bluebird , bluebird2 and bluebird xd and orion financement company ( orion gaming ) twinstar , twinstar2 and helios -branded gaming machines ; ø mechanical reel-spinning gaming machines in our bluebird , bluebird2 and bluebird xd -branded gaming machines ; ø video poker machines in our bluebird and bluebird2- branded gaming machines , which are primarily offered as a casino-owned daily fee game , where the casino purchases the base gaming machine and then leases the top box and game for a lower lease price point ; ø replacement parts and conversion kits for our bluebird , bluebird2 , bluebird xd , twinstar , twinstar2 , helios and awp gaming machines , and cpu-nxt and cpu-nxt2 upgrade kits ; ø used gaming machines manufactured by us or our competitors that are acquired on a trade-in basis or that were previously placed on a participation basis ; 30 ø awp gaming machines in certain international markets ; and ø gaming-related systems , including linked progressive systems and slot accounting systems applicable to smaller international casinos . gaming operations we earn gaming operations revenues from leasing participation games , gaming machines and vlts , and earn royalties that we receive from third parties under license agreements to use our game content and intellectual property . our gaming operations include the following product lines : ø participation games , which are gaming machines owned by us that we lease based upon any of the following payment methods : ( 1 ) a percentage of the net win , which is the casino 's earnings generated by casino patrons playing the gaming machine ; ( 2 ) fixed daily fees ; or ( 3 ) a percentage of the amount wagered or a combination of a fixed daily fee plus a percentage of the amount wagered . we have the ability to lease these gaming machines on a participation basis because of the superior performance of the game and or the popularity of the brand , which generates higher wagering and net win to the casinos or gaming machine operators than the gaming machines we sell outright . participation games include : ø wide-area progressive ( wap ) participation games ; ø local-area progressive ( lap ) participation games ; and ø stand-alone participation games . ø casino-owned daily fee games , where the casino or gaming machine operator purchases the base gaming machine and pays a lower daily lease fee for the top box and game ; ø gaming machines placed at casinos under operating lease arrangements ; ø vlts ; and ø revenues from licensing our game content and intellectual properties to third parties . our focus we continue to operate in a challenging economic environment and the combination of economic uncertainty , lower demand for replacement products and reduced opportunities from new or expanded casinos has negatively impacted our industry . we expect to benefit from certain new and expansion projects currently in process , but the breadth and timing of such opportunities remains uncertain due to the difficult credit environment facing our customers and the risk of continued economic uncertainty . story_separator_special_tag in may 2008 , we received approval from gaming laboratories international , inc. ( gli ) on the first-point release of our wage-net networked gaming system , incorporating gsa communication standards and basic networked gaming functionality , which as part of a technical beta test was placed at a popular tribal casino . an updated version of wage-net was further enhanced and is gsa compliant , demonstrating our total commitment to support open architecture and standards-based protocols that our casino customers want and should expect . this version is currently on a field trial at two casinos in las vegas and at a popular casino in canada . we further refined wage-net with additional features and functionality in the commercial launch point release of the software and this version has been submitted to the nevada gaming regulators and gli . we have continued to enhance our wage-net capabilities and in may 2010 received approval from gli of our first value-added application to run over wage-net : ultra hit progressive ® jackpot explosion ® . this is the first in a series of networked gaming applications that leverage wms ' unique portal technology . jackpot explosion is the first theme within the ultra hit progressive networked gaming application family . before the commercial launch of this version of wage-net and jackpot explosion , we are conducting self imposed beta tests in nine casinos beginning summer 2010 and expect the commercial product launch to occur in the december 2010 quarter . other key fiscal 2010 activities common stock repurchase program see note 10 . stockholders ' equitycommon stock repurchase program and note 18 . subsequent events to our consolidated financial statements . critical accounting estimates our consolidated financial statements were prepared in conformity with accounting principles generally accepted in the united states . accordingly , we are required to make estimates incorporating judgments and assumptions we believe are reasonable based on our experience , contract terms , trends in our company and the industry as a whole , as well as information available from other outside sources . our estimates affect amounts recorded in our consolidated financial statements and actual results may differ from initial estimates . our accounting policies , including those involving critical accounting estimates , are more fully described in note 2 . principal accounting policies in our consolidated financial statements . we consider the following accounting estimates to be the most critical to fully understand and evaluate our reported financial results . they require us to make subjective or complex judgments about matters that are inherently uncertain or variable . senior management discussed the development , selection and disclosure of the following accounting estimates , considered most sensitive to changes from external factors , with the audit and ethics committee of our board of directors . 35 revenue recognition we evaluate the recognition of revenue based on the criteria set forth in the following accounting guidance : financial accounting standards board ( fasb ) topic 605 ,  revenue recognition  ( topic 605 ) , or fasb topic 985 ,  software  ( topic 985 ) . recent updates to topics 605 and 985 in october 2009 , the fasb issued accounting standards update ( asu ) no . 2009-13 , multiple-deliverable revenue arrangements ( asu no . 2009-13 ) and asu no . 2009-14 certain revenue arrangements that include software elements ( asu no . 2009-14 ) . as permitted under these asu 's , we early adopted both of these asu 's on a prospective basis effective july 1 , 2009 , the beginning of our 2010 fiscal year . accordingly , this guidance is being applied to all new or materially modified revenue arrangements entered into since july 1 , 2009. while the adoption of these two asu 's changed our revenue recognition policies beginning in fiscal 2010 , the impact on our consolidated financial statements was not significant to either the year ended june 30 , 2010 or , had these asu 's been applied retroactively , to the fiscal years ended june 30 , 2009 or 2008 , as we had vendor specific objective evidence ( vsoe ) for all elements of our multiple deliverable arrangements and we had not deferred any hardware revenues because an entire customer arrangement had been accounted for as software . these new revenue recognition standards will have more impact on our revenue recognition when we launch our networked gaming system and related software applications in fiscal 2011. asu no . 2009-13 replaces and significantly changes the existing separation criteria for multiple-deliverable revenue arrangements , by eliminating the criteria for objective and reliable evidence of fair value for each deliverable . asu no 2009-13 also eliminates the use of the residual method of allocation of consideration among deliverables and requires , instead , that arrangement consideration be allocated , at the inception of the arrangement , to all deliverables based on their relative selling price ( the relative selling price method ) . when applying the relative selling price method , a hierarchy is used for estimating the selling price based first on vsoe , then third-party evidence ( tpe ) and finally management 's estimate of the selling price ( esp ) . in fiscal 2010 , we used vsoe to value all elements in our multiple deliverable arrangements and did not use either tpe or esp . prior to july 1 , 2009 , when multiple product deliverables were included under a sales arrangement , we allocated revenue to each unit of accounting based upon its respective fair value against the total contract value and deferred revenue recognition on those deliverables where we did not meet all of the requirements of revenue recognition . we allocated revenue to each unit of accounting , which typically consisted of gaming machines and additional game themes the customer can receive in the future , based on fair value as determined by vsoe . vsoe of fair value

