until july 2018 , the company reported under four segments , however , as a result of the boat holdings acquisition , the company established a fifth reporting segment , boats , which includes the results of boat holdings . the comparative 24 2017 and 2016 results were not required to be reclassified as the new reporting segment structure did not impact historical segments . our sales by reporting segment , which includes the respective pg & a , were as follows : replace_table_token_5_th orv/snowmobiles off-road vehicles orv sales , inclusive of pg & a , of $ 3,578.0 million in 2018 , which includes atv , polaris general , ranger , and rzr vehicles , increased 11 percent compared to 2017. this increase was driven by rzr and ranger shipments . polaris ' north american orv unit retail sales to consumers increased low-single digits percent for 2018 compared to 2017 , with atv unit retail sales approximately flat and side-by-side vehicles unit retail sales increasing mid-single digits percent over the prior year . north american dealer inventories of orvs increased seven percent from 2017. orv sales outside of north america increased approximately 3 percent in 2018 compared to 2017. for 2018 , the average orv per unit sales price increased approximately five percent compared to 2017 's per unit sales price . orv sales , inclusive of pg & a , of $ 3,225.3 million in 2017 , increased eight percent from 2016. this increase reflects increased orv shipments , driven by rzr and ranger shipments . polaris ' north american orv unit retail sales to consumers increased low-single digits percent for 2017 compared to 2016 , with atv unit retail sales approximately flat and side-by-side vehicles unit retail sales increasing low-single digits percent over the prior year . north american dealer inventories of orvs decreased six percent from 2016. orv sales outside of north america increased approximately 11 percent in 2017 compared to 2016. for 2017 , the average orv per unit sales price increased approximately four percent compared to 2016 's per unit sales price . snowmobiles snowmobiles sales , inclusive of pg & a sales , decreased one percent to $ 341.4 million for 2018 compared to 2017. retail sales to consumers for the 2018-2019 season-to-date period through december 31 , 2018 , increased low thirties percent . sales of snowmobiles to customers outside of north america , principally within the scandinavian region and russia , increased approximately 58 percent in 2018 as compared to 2017. north american dealer inventories of snowmobiles decreased mid-teens percent from 2017. the average unit sales price in 2018 increased two percent over 2017 's per unit sales price . snowmobiles sales , inclusive of pg & a sales , increased 12 percent to $ 345.5 million for 2017 compared to 2016. retail sales to consumers for the 2017-2018 season-to-date period through december 31 , 2017 , decreased low double-digits percent . sales of snowmobiles to customers outside of north america , principally within the scandinavian region and russia , increased approximately four percent in 2017 as compared to 2016. the average unit sales price in 2017 was flat with 2016 's per unit sales price . motorcycles sales of motorcycles , inclusive of pg & a sales , decreased five percent to $ 545.6 million for 2018 compared to 2017. the decrease in 2018 sales was primarily due to decreased sales of slingshot , partially offset by an increase in sales of indian motorcycles of approximately four percent . the company estimates north american industry retail sales , 900cc and above ( including slingshot ) , decreased low-double digits percent in 2018 compared to 2017. over the same period , polaris north american unit retail sales to consumers decreased approximately four percent , driven by decreased retail sales of slingshot , partially offset by increased retail sales for indian motorcycles of one percent . north american polaris motorcycle dealer inventory increased low single-digit percent in 2018 versus 2017 levels . sales of motorcycles to customers outside of north america increased approximately 14 percent in 2018 compared to 2017 , due primarily to an 25 increase in indian motorcycle shipments . excluding victory , the average per unit sales price for the motorcycles segment in 2018 decreased four percent compared to 2017 due to a shift in sales mix towards more mid-sized motorcycles . sales of motorcycles , inclusive of pg & a sales , decreased 18 percent to $ 576.0 million for 2017 compared to 2016. the decrease in 2017 sales is due to the january 2017 decision to wind down victory motorcycles , as well as decreased shipments of slingshot , offset by an increase in indian motorcycle shipments of approximately 20 percent . north american industry retail sales , 900cc and above ( including slingshot ) , decreased high-single digits percent in 2017 compared to 2016. over the same period , polaris north american unit retail sales to consumers increased approximately four percent , driven primarily by strong retail sales for indian motorcycles of 15 percent , while slingshot retail sales decreased in the high teens percent . north american polaris motorcycle dealer inventory increased high teens percent in 2017 versus 2016 levels primarily due to stocking at appropriate rfm levels . sales of motorcycles to customers outside of north america decreased approximately two percent in 2017 compared to 2016 , due to victory . excluding victory , sales of motorcycles to customers outside north america increased approximately 20 percent in 2017. excluding victory , the average per unit sales price for the motorcycles segment in 2017 decreased two percent compared to 2016 due to higher sales growth of our lower priced mid-sized motorcycles outpacing the growth of our heavyweight motorcycles . story_separator_special_tag we finance our self-insured risks related to extended service contracts , but do not retain any insurance or financial risk under any of the other arrangements . the service fee income generated from these arrangements has been included as a component of income from financial services in the accompanying consolidated statements of income . 33 the balance of restricted cash as of december 31 , 2018 , 2017 , and 2016 was $ 32.0 million , $ 23.3 million , and $ 17.8 million , respectively . restricted cash represents cash equivalents held in trust , as well as amounts held on deposit with regulatory agencies in the various jurisdictions in which our insurance entity does business . we believe that existing cash balances , cash flow to be generated from operating activities and available borrowing capacity under the line of credit arrangement will be sufficient to fund operations , new product development , cash dividends , share repurchases , acquisitions and capital requirements for the foreseeable future . at this time , we are not aware of any factors that would have a material adverse impact on cash flow . critical accounting policies the significant accounting policies that management believes are the most critical to aid in fully understanding and evaluating our reported financial results include the following : revenue recognition , sales promotions and incentives , dealer holdback programs , share-based employee compensation , product warranties , product liability , and goodwill and indefinite-lived intangibles . revenue recognition . revenue is recognized when obligations under the terms of a contract with our customer are satisfied which generally occurs with the transfer of control of the wholegood vehicles , parts , garments or accessories , and , for services , upon completion of the service or over the term of the agreement in proportion to the costs expected to be incurred in satisfying the obligations under the contract . the amount of consideration the company receives and revenue it recognizes varies with changes in marketing incentives and rebates it offers to its dealers and their customers . historically , product returns , whether in the normal course of business or resulting from repurchases made under the floorplan financing program , have not been material . however , we have agreed to repurchase products repossessed by the finance companies up to certain limits . our financial exposure is limited to the difference between the amount paid to the finance companies and the amount received on the resale of the repossessed product . no material losses have been incurred under these agreements . we have not historically recorded any significant sales return allowances because we have not been required to repurchase a significant number of units . however , an adverse change in retail sales could cause this situation to change . sales promotions and incentives . we provide for estimated sales promotion and incentive expenses , which are recognized as a component of sales in measuring the amount of consideration the company expects to receive in exchange for transferring goods or providing services . examples of sales promotion and incentive programs include dealer and consumer rebates , volume incentives , retail financing programs and sales associate incentives . sales promotion and incentive expenses are estimated based on current programs and historical rates for each product line . we record these amounts as a liability in the consolidated balance sheet until they are ultimately paid . at december 31 , 2018 and 2017 , accrued sales promotions and incentives were $ 167.6 million and $ 162.3 million , respectively . actual results may differ from these estimates if market conditions dictate the need to enhance or reduce sales promotion and incentive programs or if the customer usage rate varies from historical trends . adjustments to sales promotions and incentives accruals are made from time to time as actual usage becomes known in order to properly estimate the amounts necessary to generate consumer demand based on market conditions as of the balance sheet date . historically , actual sales promotion and incentive expenses have been within our expectations and differences have not been material . dealer holdback programs . dealer holdback represents a portion of the invoiced sales price that is expected to be subsequently returned to the dealer or distributor as a sales incentive upon the ultimate retail sale of the product . holdback amounts reduce the ultimate net price of the products purchased by our dealers or distributors and , therefore , reduce the amount of sales we recognize at the time of shipment . the portion of the invoiced sales price estimated as the holdback is recognized as “ dealer holdback ” liability on our balance sheet until paid or forfeited . the minimal holdback adjustments in the estimated holdback liability due to forfeitures are recognized in net sales . payments are made to dealers or distributors at various times during the year subject to previously established criteria . polaris recorded accrued liabilities of $ 125.0 million and $ 114.2 million for dealer holdback programs in the consolidated balance sheets as of december 31 , 2018 and 2017 , respectively . share-based employee compensation . 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 the fair value of share-based awards at the date of grant requires judgment . we utilize the black-scholes option pricing model to estimate the fair value of employee stock options , and the monte carlo model to estimate the fair value of employee performance restricted stock units that include a market condition . these pricing models also require the use of 34 input assumptions , including expected volatility , expected life , expected dividend rate , and expected risk-free rate of return . we utilize historical volatility as we believe this is reflective of market conditions . the expected life of the awards is based on

liquidity and capital resources our primary source of funds has been cash provided by operating and financing 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 . 30 the following table summarizes the cash flows from operating , investing and financing activities for the years ended december 31 , 2018 , 2017 and 2016 : replace_table_token_12_th operating activities : net cash provided by operating activities totaled $ 477.1 million and $ 585.4 million in 2018 and 2017 , respectively . the $ 108.3 million decrease is primarily due to higher factory inventory and the timing of accounts payable and accrued expense payments . net cash provided by operating activities totaled $ 585.4 million and $ 589.6 million in 2017 and 2016 , respectively . the $ 4.2 million decrease is primarily due to timing of accounts payable and accrued expense payments , partially offset by higher factory inventory . investing activities : net cash used for investing activities was $ 959.5 million in 2018 compared to $ 151.1 million in 2017. the primary uses of cash in 2018 were capital expenditures and the acquisition of boat holdings . net cash used for investing activities was $ 151.1 million in 2017 compared to $ 909.3 million in 2016. the primary uses of cash in 2017 were capital expenditures . in 2017 , our capital expenditures returned to normalized levels , following significant capital spending in 2016 related to the completion of our huntsville manufacturing facility . cash used for investing was significantly higher in 2016 compared to 2017 due to the acquisition of tap and taylor-dunn . financing activities : net cash provided by financing activities was $ 523.4 million in 2018 compared to net cash used for financing activities of $ 427.7 million in 2017 . the increase is primarily related to the boat holdings acquisition . we paid cash dividends of $ 149.0 million and $ 145.4 million in 2018 and 2017 , respectively . total common stock repurchased in 2018 and 2017 totaled $ 348.7


 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 our primary source of funds has been cash provided by operating and financing 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 . 30 the following table summarizes the cash flows from operating , investing and financing activities for the years ended december 31 , 2018 , 2017 and 2016 : replace_table_token_12_th operating activities : net cash provided by operating activities totaled $ 477.1 million and $ 585.4 million in 2018 and 2017 , respectively . the $ 108.3 million decrease is primarily due to higher factory inventory and the timing of accounts payable and accrued expense payments . net cash provided by operating activities totaled $ 585.4 million and $ 589.6 million in 2017 and 2016 , respectively . the $ 4.2 million decrease is primarily due to timing of accounts payable and accrued expense payments , partially offset by higher factory inventory . investing activities : net cash used for investing activities was $ 959.5 million in 2018 compared to $ 151.1 million in 2017. the primary uses of cash in 2018 were capital expenditures and the acquisition of boat holdings . net cash used for investing activities was $ 151.1 million in 2017 compared to $ 909.3 million in 2016. the primary uses of cash in 2017 were capital expenditures . in 2017 , our capital expenditures returned to normalized levels , following significant capital spending in 2016 related to the completion of our huntsville manufacturing facility . cash used for investing was significantly higher in 2016 compared to 2017 due to the acquisition of tap and taylor-dunn . financing activities : net cash provided by financing activities was $ 523.4 million in 2018 compared to net cash used for financing activities of $ 427.7 million in 2017 . the increase is primarily related to the boat holdings acquisition . we paid cash dividends of $ 149.0 million and $ 145.4 million in 2018 and 2017 , respectively . total common stock repurchased in 2018 and 2017 totaled $ 348.7
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 Suspicious Activity Report : until july 2018 , the company reported under four segments , however , as a result of the boat holdings acquisition , the company established a fifth reporting segment , boats , which includes the results of boat holdings . the comparative 24 2017 and 2016 results were not required to be reclassified as the new reporting segment structure did not impact historical segments . our sales by reporting segment , which includes the respective pg & a , were as follows : replace_table_token_5_th orv/snowmobiles off-road vehicles orv sales , inclusive of pg & a , of $ 3,578.0 million in 2018 , which includes atv , polaris general , ranger , and rzr vehicles , increased 11 percent compared to 2017. this increase was driven by rzr and ranger shipments . polaris ' north american orv unit retail sales to consumers increased low-single digits percent for 2018 compared to 2017 , with atv unit retail sales approximately flat and side-by-side vehicles unit retail sales increasing mid-single digits percent over the prior year . north american dealer inventories of orvs increased seven percent from 2017. orv sales outside of north america increased approximately 3 percent in 2018 compared to 2017. for 2018 , the average orv per unit sales price increased approximately five percent compared to 2017 's per unit sales price . orv sales , inclusive of pg & a , of $ 3,225.3 million in 2017 , increased eight percent from 2016. this increase reflects increased orv shipments , driven by rzr and ranger shipments . polaris ' north american orv unit retail sales to consumers increased low-single digits percent for 2017 compared to 2016 , with atv unit retail sales approximately flat and side-by-side vehicles unit retail sales increasing low-single digits percent over the prior year . north american dealer inventories of orvs decreased six percent from 2016. orv sales outside of north america increased approximately 11 percent in 2017 compared to 2016. for 2017 , the average orv per unit sales price increased approximately four percent compared to 2016 's per unit sales price . snowmobiles snowmobiles sales , inclusive of pg & a sales , decreased one percent to $ 341.4 million for 2018 compared to 2017. retail sales to consumers for the 2018-2019 season-to-date period through december 31 , 2018 , increased low thirties percent . sales of snowmobiles to customers outside of north america , principally within the scandinavian region and russia , increased approximately 58 percent in 2018 as compared to 2017. north american dealer inventories of snowmobiles decreased mid-teens percent from 2017. the average unit sales price in 2018 increased two percent over 2017 's per unit sales price . snowmobiles sales , inclusive of pg & a sales , increased 12 percent to $ 345.5 million for 2017 compared to 2016. retail sales to consumers for the 2017-2018 season-to-date period through december 31 , 2017 , decreased low double-digits percent . sales of snowmobiles to customers outside of north america , principally within the scandinavian region and russia , increased approximately four percent in 2017 as compared to 2016. the average unit sales price in 2017 was flat with 2016 's per unit sales price . motorcycles sales of motorcycles , inclusive of pg & a sales , decreased five percent to $ 545.6 million for 2018 compared to 2017. the decrease in 2018 sales was primarily due to decreased sales of slingshot , partially offset by an increase in sales of indian motorcycles of approximately four percent . the company estimates north american industry retail sales , 900cc and above ( including slingshot ) , decreased low-double digits percent in 2018 compared to 2017. over the same period , polaris north american unit retail sales to consumers decreased approximately four percent , driven by decreased retail sales of slingshot , partially offset by increased retail sales for indian motorcycles of one percent . north american polaris motorcycle dealer inventory increased low single-digit percent in 2018 versus 2017 levels . sales of motorcycles to customers outside of north america increased approximately 14 percent in 2018 compared to 2017 , due primarily to an 25 increase in indian motorcycle shipments . excluding victory , the average per unit sales price for the motorcycles segment in 2018 decreased four percent compared to 2017 due to a shift in sales mix towards more mid-sized motorcycles . sales of motorcycles , inclusive of pg & a sales , decreased 18 percent to $ 576.0 million for 2017 compared to 2016. the decrease in 2017 sales is due to the january 2017 decision to wind down victory motorcycles , as well as decreased shipments of slingshot , offset by an increase in indian motorcycle shipments of approximately 20 percent . north american industry retail sales , 900cc and above ( including slingshot ) , decreased high-single digits percent in 2017 compared to 2016. over the same period , polaris north american unit retail sales to consumers increased approximately four percent , driven primarily by strong retail sales for indian motorcycles of 15 percent , while slingshot retail sales decreased in the high teens percent . north american polaris motorcycle dealer inventory increased high teens percent in 2017 versus 2016 levels primarily due to stocking at appropriate rfm levels . sales of motorcycles to customers outside of north america decreased approximately two percent in 2017 compared to 2016 , due to victory . excluding victory , sales of motorcycles to customers outside north america increased approximately 20 percent in 2017. excluding victory , the average per unit sales price for the motorcycles segment in 2017 decreased two percent compared to 2016 due to higher sales growth of our lower priced mid-sized motorcycles outpacing the growth of our heavyweight motorcycles . story_separator_special_tag we finance our self-insured risks related to extended service contracts , but do not retain any insurance or financial risk under any of the other arrangements . the service fee income generated from these arrangements has been included as a component of income from financial services in the accompanying consolidated statements of income . 33 the balance of restricted cash as of december 31 , 2018 , 2017 , and 2016 was $ 32.0 million , $ 23.3 million , and $ 17.8 million , respectively . restricted cash represents cash equivalents held in trust , as well as amounts held on deposit with regulatory agencies in the various jurisdictions in which our insurance entity does business . we believe that existing cash balances , cash flow to be generated from operating activities and available borrowing capacity under the line of credit arrangement will be sufficient to fund operations , new product development , cash dividends , share repurchases , acquisitions and capital requirements for the foreseeable future . at this time , we are not aware of any factors that would have a material adverse impact on cash flow . critical accounting policies the significant accounting policies that management believes are the most critical to aid in fully understanding and evaluating our reported financial results include the following : revenue recognition , sales promotions and incentives , dealer holdback programs , share-based employee compensation , product warranties , product liability , and goodwill and indefinite-lived intangibles . revenue recognition . revenue is recognized when obligations under the terms of a contract with our customer are satisfied which generally occurs with the transfer of control of the wholegood vehicles , parts , garments or accessories , and , for services , upon completion of the service or over the term of the agreement in proportion to the costs expected to be incurred in satisfying the obligations under the contract . the amount of consideration the company receives and revenue it recognizes varies with changes in marketing incentives and rebates it offers to its dealers and their customers . historically , product returns , whether in the normal course of business or resulting from repurchases made under the floorplan financing program , have not been material . however , we have agreed to repurchase products repossessed by the finance companies up to certain limits . our financial exposure is limited to the difference between the amount paid to the finance companies and the amount received on the resale of the repossessed product . no material losses have been incurred under these agreements . we have not historically recorded any significant sales return allowances because we have not been required to repurchase a significant number of units . however , an adverse change in retail sales could cause this situation to change . sales promotions and incentives . we provide for estimated sales promotion and incentive expenses , which are recognized as a component of sales in measuring the amount of consideration the company expects to receive in exchange for transferring goods or providing services . examples of sales promotion and incentive programs include dealer and consumer rebates , volume incentives , retail financing programs and sales associate incentives . sales promotion and incentive expenses are estimated based on current programs and historical rates for each product line . we record these amounts as a liability in the consolidated balance sheet until they are ultimately paid . at december 31 , 2018 and 2017 , accrued sales promotions and incentives were $ 167.6 million and $ 162.3 million , respectively . actual results may differ from these estimates if market conditions dictate the need to enhance or reduce sales promotion and incentive programs or if the customer usage rate varies from historical trends . adjustments to sales promotions and incentives accruals are made from time to time as actual usage becomes known in order to properly estimate the amounts necessary to generate consumer demand based on market conditions as of the balance sheet date . historically , actual sales promotion and incentive expenses have been within our expectations and differences have not been material . dealer holdback programs . dealer holdback represents a portion of the invoiced sales price that is expected to be subsequently returned to the dealer or distributor as a sales incentive upon the ultimate retail sale of the product . holdback amounts reduce the ultimate net price of the products purchased by our dealers or distributors and , therefore , reduce the amount of sales we recognize at the time of shipment . the portion of the invoiced sales price estimated as the holdback is recognized as “ dealer holdback ” liability on our balance sheet until paid or forfeited . the minimal holdback adjustments in the estimated holdback liability due to forfeitures are recognized in net sales . payments are made to dealers or distributors at various times during the year subject to previously established criteria . polaris recorded accrued liabilities of $ 125.0 million and $ 114.2 million for dealer holdback programs in the consolidated balance sheets as of december 31 , 2018 and 2017 , respectively . share-based employee compensation . 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 the fair value of share-based awards at the date of grant requires judgment . we utilize the black-scholes option pricing model to estimate the fair value of employee stock options , and the monte carlo model to estimate the fair value of employee performance restricted stock units that include a market condition . these pricing models also require the use of 34 input assumptions , including expected volatility , expected life , expected dividend rate , and expected risk-free rate of return . we utilize historical volatility as we believe this is reflective of market conditions . the expected life of the awards is based on

