in conjunction with the redemption , the partnership incurred a debt prepayment premium of $ 7.8 million and a non-cash charge of $ 3.9 million for the write-off of unamortized debt issuance costs and unamortized debt discount related to the redemption of the senior unsecured notes . for a more detailed discussion regarding our financing activities , see “ item 7. management 's discussion and analysis of financial condition and results of operations — liquidity and capital resources . ” subsequent events disposition of floating storage assets . on february 12 , 2015 , we sold six liquefied petroleum gas pressure barges , collectively referred to as the ( `` floating storage assets `` ) for $ 41.3 million . these assets were primarily operated under the floating storage component of our ngl distribution business . the proceeds from the disposition were used to reduce outstanding indebtedness under our revolving credit facility . quarterly distribution . on january 22 , 2015 , we declared a quarterly cash distribution of $ 0.8125 per common unit for the fourth quarter of 2014 , or $ 3.25 per common unit on an annualized basis , which was paid on february 13 , 2015 to unitholders of record as of february 6 , 2015. additionally , we paid a distribution to our general partner in the amount of $ 4.4 million . of this amount , $ 0.7 million is related to the base general partner distribution and $ 3.7 million represents incentive distribution rights paid to our general partner . common unit grants . on january 5 , 2015 , we issued 84,750 restricted common units under our long-term incentive plan to the executive officers of our general partner and certain martin resource management employees who provide services to us . these restricted units vest 100 % on january 5 , 2018. critical accounting policies and estimates our discussion and analysis of our financial condition and results of operations are based on the historical consolidated financial statements included elsewhere herein . we prepared these financial statements in conformity with united states generally accepted accounting principles ( “ u.s . gaap ” or “ gaap ” ) . the preparation of these financial statements required us to make estimates and assumptions that affect the reported amounts of assets and liabilities at the dates of the financial statements and the reported amounts of revenues and expenses during the reporting periods . we based our estimates on historical experience and on various other assumptions we believe to be reasonable under the circumstances . we routinely evaluate these estimates , utilizing historical experience , consultation with experts and other methods we consider reasonable in the particular circumstances . our results may differ from these estimates , and any effects on our business , financial position or results of operations resulting from revisions to these estimates are recorded in the period in which the facts that give rise to the revision become known . changes in these estimates could materially affect our financial position , results of operations or cash flows . you should also read note 2 , “ significant accounting policies ” in notes to consolidated financial statements . the following table evaluates the potential impact of estimates utilized during the periods ended december 31 , 2014 and 2013 : description judgments and uncertainties effect if actual results differ from estimates and assumptions allowance for doubtful accounts we evaluate our allowance for doubtful accounts on an ongoing basis and record adjustments when , in management 's judgment , circumstances warrant it . reserves are recorded to reduce receivables to the amount ultimately expected to be collected . we evaluate the collectability of our accounts receivable based on factors such as the customer 's ability to pay , the age of the receivable and our historical collection experience . a deterioration in any of these factors could result in an increase in the allowance for doubtful accounts balance . if actual collection results are not consistent with our judgments , we may experience an increase in uncollectible receivables . a 10 % increase in our allowance for doubtful accounts would result in a decrease in net income of approximately $ 0.2 million . depreciation 44 depreciation expense is computed using the straight-line method over the useful life of the assets . determination of depreciation expense requires judgment regarding estimated useful lives and salvage values of property , plant and equipment . as circumstances warrant , estimates are reviewed to determine if any changes in the underlying assumptions are needed . the lives of our fixed assets range from 3 - 50 years . if the depreciable lives of our assets were decreased by 10 % , we estimate that annual depreciation expense would increase approximately $ 7.2 million , resulting in a corresponding reduction in net income . impairment of long-lived assets we periodically evaluate whether the carrying value of long-lived assets has been impaired when circumstances indicate the carrying value of the assets may not be recoverable . these evaluations are based on undiscounted cash flow projections over the remaining useful life of the asset . the carrying value is not recoverable if it exceeds the sum of the undiscounted cash flows . any impairment loss is measured as the excess of the asset 's carrying value over its fair value . our impairment analyses require management to use judgment in estimating future cash flows and useful lives , as well as assessing the probability of different outcomes . story_separator_special_tag a 23 % decrease in sales volumes at our blending and packaging facilities resulted in a $ 33.2 million decrease in cost of products sold . product sales volumes from our shore-based terminals decreased 3 % , resulting in a $ 2.0 million decrease in cost of products sold . increased average cost at our blending and packaging facilities of 10 % resulted in an increase of $ 13.6 million in cost of products sold . decreased average cost at our shore-based terminals of 2 % resulted in a decrease of $ 1.1 million in cost of products sold . operating expenses . increased expenses at our specialty terminals accounted for $ 6.2 million of the total increase , primarily attributable to the corpus christi crude terminal . our shore-based terminal expenses increased $ 0.4 million primarily due to repair and maintenance cost at the terminals . in addition , $ 2.5 million of the increase is attributable to the smackover refining assets , primarily as a result of increased compensation expense . selling , general and administrative expenses . the increase in selling , general and administrative expenses is primarily attributable to increased compensation expense . depreciation and amortization . the increase in depreciation and amortization is due to the impact of recent capital expenditures . 49 other operating income . other operating income consists primarily of business interruption recoveries in 2014 and a gain on an involuntary conversion of property , plant and equipment in 2013. comparative results of operations for the twelve months ended december 31 , 2013 and 2012 replace_table_token_11_th services revenues . services revenue increased primarily due to $ 17.7 million attributable to our new crude terminal in corpus christi , texas , which was placed into service in may 2012. in addition , $ 5.2 million of the increase is due to revenues generated by our talen 's acquisition on december 31 , 2012. the remaining increase is primarily due to increased throughput at the smackover refinery . products revenues . an 8 % increase in sales volumes at our blending and packaging facilities resulted in a $ 10.7 million positive impact on product revenues . product sales volumes from our shore-based terminals decreased 7 % , resulting in a $ 5.6 million reduction in product revenues . the average sales price at our blending and packaging facilities decreased 5 % , resulting in a $ 7.8 million decrease in product revenues . the average sales price at our shore-based terminals decreased 4 % , resulting in a $ 3.3 million decrease in product revenues . cost of products sold . an 8 % increase in sales volumes at our blending and packaging facilities resulted in a $ 9.4 million increase in cost of products sold , which was partially offset by a 7 % decrease in sales volumes at our shore-based terminals , resulting in a $ 5.2 million decrease in cost of products sold . decreased average cost at our blending and packaging facilities of 8 % resulted in a decrease of $ 10.0 million in cost of products sold . decreased average cost at our shore-based terminals of 5 % resulted in a decrease of $ 3.9 million in cost of products sold . operating expenses . increased expenses at our specialty terminals accounted for $ 6.9 million of the total increase , primarily attributable to the corpus christi crude terminal . our shore-based terminal expenses increased $ 1.7 million primarily due to the acquisition of the talen 's terminals . in addition , $ 7.1 million of the increase is attributable to the smackover refining assets , primarily as a result of increased utilities and repair and maintenance expense . selling , general and administrative expenses . the decrease in selling , general and administrative expenses is primarily related to decreased advertising expense in our blending and packaging operations . depreciation and amortization . the increase in depreciation and amortization is due to the impact of recent capital expenditures . 50 other operating income ( loss ) . other operating income in 2013 is primarily attributable to a gain on an involuntary conversion of property , plant and equipment . natural gas services segment comparative results of operations for the twelve months ended december 31 , 2014 and 2013 replace_table_token_12_th revenues . services revenue for 2014 are attributable to the acquisition of cardinal on august 29 , 2014. ngl sales volumes increased 33 % , positively impacting product revenues by $ 246.2 million . our ngl average sales price per barrel decreased $ 14.95 , or 23 % , resulting in an offsetting decrease to product revenues of $ 222.3 million . cost of products sold . our average cost per barrel decreased $ 14.51 , or 23 % . our margins decreased by $ 0.43 , or 17.0 % , per barrel during the period . the impact of lower prices reduced cost of products sold by $ 287.2 million while the growth in volumes increased our costs $ 307.7 million . operating expenses . operating expenses increased $ 5.3 million due to the acquisition of cardinal . in addition , compensation costs and repair and maintenance expenses increased $ 0.7 million and $ 0.6 million , respectively , as a result of the acquisition of ngl storage assets from martin resource management . selling , general and administrative expenses . selling , general and administrative expenses increased $ 2.7 million due to the acquisition of cardinal . also contributing to the increase was compensation expense of $ 1.0 million and property taxes of $ 0.5 million . depreciation and amortization . depreciation and amortization increased due to the acquisition of cardinal . 51 comparative results of operations for the twelve months ended december 31 , 2013 and 2012 replace_table_token_13_th revenues . natural gas services sales volumes increased 23 % , positively impacting revenues by $ 181.6 million , primarily as a result of us entering the louisiana butane

cash flows - twelve months ended december 31 , 2014 compared to twelve months ended december 31 , 2013 the following table details the cash flow changes between the twelve months ended december 31 , 2014 and 2013 : replace_table_token_24_th the change in net cash provided by operating activities includes an increase in operating results from continuing operations plus other non cash items of $ 7.5 million , distributions from wtlpg of $ 2.6 million , and a $ 10.1 million 59 unfavorable variance in working capital . changes in working capital are primarily affected by the timing of payments of trade and other accounts payable as well as the collections of trade and other accounts receivable . in addition , cash used in discontinued operations decreased $ 2.0 million in 2014. net cash used in investing activities in 2014 includes the $ 133.9 million net investment in wtlpg . acquisition expenditures increased $ 71.4 million , including the cardinal acquisition of $ 100.2 million , net of cash acquired . contributions to unconsolidated entities and capital expenditures decreased $ 27.5 million and $ 7.9 million in 2014 , respectively . net cash used in discontinued investing activities of $ 42.6 million in 2013 is attributable to the purchase of the six pressure barges which were sold in february 2015. there was no cash provided by or used in discontinued investing activities in 2014. net cash provided by financing activities increased for the year ended december 31 , 2014 as a result of : ( i ) $ 338.7 million in equity offering proceeds , including $ 7.0 million from the general partner ; ( ii ) a $ 228.8 decrease in net proceeds from long-term debt ( borrowings less repayments ) ; ( iii ) a $ 12.8 million increase in cash distributions ; and ( iv ) a $ 5.4 million reduction in the payment of debt issuance costs .


 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 - twelve months ended december 31 , 2014 compared to twelve months ended december 31 , 2013 the following table details the cash flow changes between the twelve months ended december 31 , 2014 and 2013 : replace_table_token_24_th the change in net cash provided by operating activities includes an increase in operating results from continuing operations plus other non cash items of $ 7.5 million , distributions from wtlpg of $ 2.6 million , and a $ 10.1 million 59 unfavorable variance in working capital . changes in working capital are primarily affected by the timing of payments of trade and other accounts payable as well as the collections of trade and other accounts receivable . in addition , cash used in discontinued operations decreased $ 2.0 million in 2014. net cash used in investing activities in 2014 includes the $ 133.9 million net investment in wtlpg . acquisition expenditures increased $ 71.4 million , including the cardinal acquisition of $ 100.2 million , net of cash acquired . contributions to unconsolidated entities and capital expenditures decreased $ 27.5 million and $ 7.9 million in 2014 , respectively . net cash used in discontinued investing activities of $ 42.6 million in 2013 is attributable to the purchase of the six pressure barges which were sold in february 2015. there was no cash provided by or used in discontinued investing activities in 2014. net cash provided by financing activities increased for the year ended december 31 , 2014 as a result of : ( i ) $ 338.7 million in equity offering proceeds , including $ 7.0 million from the general partner ; ( ii ) a $ 228.8 decrease in net proceeds from long-term debt ( borrowings less repayments ) ; ( iii ) a $ 12.8 million increase in cash distributions ; and ( iv ) a $ 5.4 million reduction in the payment of debt issuance costs .
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 Suspicious Activity Report : in conjunction with the redemption , the partnership incurred a debt prepayment premium of $ 7.8 million and a non-cash charge of $ 3.9 million for the write-off of unamortized debt issuance costs and unamortized debt discount related to the redemption of the senior unsecured notes . for a more detailed discussion regarding our financing activities , see “ item 7. management 's discussion and analysis of financial condition and results of operations — liquidity and capital resources . ” subsequent events disposition of floating storage assets . on february 12 , 2015 , we sold six liquefied petroleum gas pressure barges , collectively referred to as the ( `` floating storage assets `` ) for $ 41.3 million . these assets were primarily operated under the floating storage component of our ngl distribution business . the proceeds from the disposition were used to reduce outstanding indebtedness under our revolving credit facility . quarterly distribution . on january 22 , 2015 , we declared a quarterly cash distribution of $ 0.8125 per common unit for the fourth quarter of 2014 , or $ 3.25 per common unit on an annualized basis , which was paid on february 13 , 2015 to unitholders of record as of february 6 , 2015. additionally , we paid a distribution to our general partner in the amount of $ 4.4 million . of this amount , $ 0.7 million is related to the base general partner distribution and $ 3.7 million represents incentive distribution rights paid to our general partner . common unit grants . on january 5 , 2015 , we issued 84,750 restricted common units under our long-term incentive plan to the executive officers of our general partner and certain martin resource management employees who provide services to us . these restricted units vest 100 % on january 5 , 2018. critical accounting policies and estimates our discussion and analysis of our financial condition and results of operations are based on the historical consolidated financial statements included elsewhere herein . we prepared these financial statements in conformity with united states generally accepted accounting principles ( “ u.s . gaap ” or “ gaap ” ) . the preparation of these financial statements required us to make estimates and assumptions that affect the reported amounts of assets and liabilities at the dates of the financial statements and the reported amounts of revenues and expenses during the reporting periods . we based our estimates on historical experience and on various other assumptions we believe to be reasonable under the circumstances . we routinely evaluate these estimates , utilizing historical experience , consultation with experts and other methods we consider reasonable in the particular circumstances . our results may differ from these estimates , and any effects on our business , financial position or results of operations resulting from revisions to these estimates are recorded in the period in which the facts that give rise to the revision become known . changes in these estimates could materially affect our financial position , results of operations or cash flows . you should also read note 2 , “ significant accounting policies ” in notes to consolidated financial statements . the following table evaluates the potential impact of estimates utilized during the periods ended december 31 , 2014 and 2013 : description judgments and uncertainties effect if actual results differ from estimates and assumptions allowance for doubtful accounts we evaluate our allowance for doubtful accounts on an ongoing basis and record adjustments when , in management 's judgment , circumstances warrant it . reserves are recorded to reduce receivables to the amount ultimately expected to be collected . we evaluate the collectability of our accounts receivable based on factors such as the customer 's ability to pay , the age of the receivable and our historical collection experience . a deterioration in any of these factors could result in an increase in the allowance for doubtful accounts balance . if actual collection results are not consistent with our judgments , we may experience an increase in uncollectible receivables . a 10 % increase in our allowance for doubtful accounts would result in a decrease in net income of approximately $ 0.2 million . depreciation 44 depreciation expense is computed using the straight-line method over the useful life of the assets . determination of depreciation expense requires judgment regarding estimated useful lives and salvage values of property , plant and equipment . as circumstances warrant , estimates are reviewed to determine if any changes in the underlying assumptions are needed . the lives of our fixed assets range from 3 - 50 years . if the depreciable lives of our assets were decreased by 10 % , we estimate that annual depreciation expense would increase approximately $ 7.2 million , resulting in a corresponding reduction in net income . impairment of long-lived assets we periodically evaluate whether the carrying value of long-lived assets has been impaired when circumstances indicate the carrying value of the assets may not be recoverable . these evaluations are based on undiscounted cash flow projections over the remaining useful life of the asset . the carrying value is not recoverable if it exceeds the sum of the undiscounted cash flows . any impairment loss is measured as the excess of the asset 's carrying value over its fair value . our impairment analyses require management to use judgment in estimating future cash flows and useful lives , as well as assessing the probability of different outcomes . story_separator_special_tag a 23 % decrease in sales volumes at our blending and packaging facilities resulted in a $ 33.2 million decrease in cost of products sold . product sales volumes from our shore-based terminals decreased 3 % , resulting in a $ 2.0 million decrease in cost of products sold . increased average cost at our blending and packaging facilities of 10 % resulted in an increase of $ 13.6 million in cost of products sold . decreased average cost at our shore-based terminals of 2 % resulted in a decrease of $ 1.1 million in cost of products sold . operating expenses . increased expenses at our specialty terminals accounted for $ 6.2 million of the total increase , primarily attributable to the corpus christi crude terminal . our shore-based terminal expenses increased $ 0.4 million primarily due to repair and maintenance cost at the terminals . in addition , $ 2.5 million of the increase is attributable to the smackover refining assets , primarily as a result of increased compensation expense . selling , general and administrative expenses . the increase in selling , general and administrative expenses is primarily attributable to increased compensation expense . depreciation and amortization . the increase in depreciation and amortization is due to the impact of recent capital expenditures . 49 other operating income . other operating income consists primarily of business interruption recoveries in 2014 and a gain on an involuntary conversion of property , plant and equipment in 2013. comparative results of operations for the twelve months ended december 31 , 2013 and 2012 replace_table_token_11_th services revenues . services revenue increased primarily due to $ 17.7 million attributable to our new crude terminal in corpus christi , texas , which was placed into service in may 2012. in addition , $ 5.2 million of the increase is due to revenues generated by our talen 's acquisition on december 31 , 2012. the remaining increase is primarily due to increased throughput at the smackover refinery . products revenues . an 8 % increase in sales volumes at our blending and packaging facilities resulted in a $ 10.7 million positive impact on product revenues . product sales volumes from our shore-based terminals decreased 7 % , resulting in a $ 5.6 million reduction in product revenues . the average sales price at our blending and packaging facilities decreased 5 % , resulting in a $ 7.8 million decrease in product revenues . the average sales price at our shore-based terminals decreased 4 % , resulting in a $ 3.3 million decrease in product revenues . cost of products sold . an 8 % increase in sales volumes at our blending and packaging facilities resulted in a $ 9.4 million increase in cost of products sold , which was partially offset by a 7 % decrease in sales volumes at our shore-based terminals , resulting in a $ 5.2 million decrease in cost of products sold . decreased average cost at our blending and packaging facilities of 8 % resulted in a decrease of $ 10.0 million in cost of products sold . decreased average cost at our shore-based terminals of 5 % resulted in a decrease of $ 3.9 million in cost of products sold . operating expenses . increased expenses at our specialty terminals accounted for $ 6.9 million of the total increase , primarily attributable to the corpus christi crude terminal . our shore-based terminal expenses increased $ 1.7 million primarily due to the acquisition of the talen 's terminals . in addition , $ 7.1 million of the increase is attributable to the smackover refining assets , primarily as a result of increased utilities and repair and maintenance expense . selling , general and administrative expenses . the decrease in selling , general and administrative expenses is primarily related to decreased advertising expense in our blending and packaging operations . depreciation and amortization . the increase in depreciation and amortization is due to the impact of recent capital expenditures . 50 other operating income ( loss ) . other operating income in 2013 is primarily attributable to a gain on an involuntary conversion of property , plant and equipment . natural gas services segment comparative results of operations for the twelve months ended december 31 , 2014 and 2013 replace_table_token_12_th revenues . services revenue for 2014 are attributable to the acquisition of cardinal on august 29 , 2014. ngl sales volumes increased 33 % , positively impacting product revenues by $ 246.2 million . our ngl average sales price per barrel decreased $ 14.95 , or 23 % , resulting in an offsetting decrease to product revenues of $ 222.3 million . cost of products sold . our average cost per barrel decreased $ 14.51 , or 23 % . our margins decreased by $ 0.43 , or 17.0 % , per barrel during the period . the impact of lower prices reduced cost of products sold by $ 287.2 million while the growth in volumes increased our costs $ 307.7 million . operating expenses . operating expenses increased $ 5.3 million due to the acquisition of cardinal . in addition , compensation costs and repair and maintenance expenses increased $ 0.7 million and $ 0.6 million , respectively , as a result of the acquisition of ngl storage assets from martin resource management . selling , general and administrative expenses . selling , general and administrative expenses increased $ 2.7 million due to the acquisition of cardinal . also contributing to the increase was compensation expense of $ 1.0 million and property taxes of $ 0.5 million . depreciation and amortization . depreciation and amortization increased due to the acquisition of cardinal . 51 comparative results of operations for the twelve months ended december 31 , 2013 and 2012 replace_table_token_13_th revenues . natural gas services sales volumes increased 23 % , positively impacting revenues by $ 181.6 million , primarily as a result of us entering the louisiana butane

