we have variable price ppas in california and hawaii , which provide for payments based on the local utilities ' avoided cost , which is the incremental cost that the power purchaser avoids by not having to generate such electrical energy itself or purchase it from others : the energy rates under the ppas in california for each of the ormesa complex , the mammoth complex , and the heber 1 and heber 2 power plants ( the california so # 4 ppas ) change based primarily on fluctuations in natural gas prices . the prices paid for the electricity pursuant to the 25 mw ppa for the puna complex in hawaii change primarily due to variations in the price of oil . we have attempted to reduce our exposure to fluctuations in the price of natural gas and oil until december 31 , 2013 by entering into derivatives contracts , as described under recent developments in item 1  business . electricity segment revenues are also subject to seasonal variations and can be affected by higher-than-average ambient temperatures , as described below under seasonality . in addition , the revenues we report in our financial statements may show more variation due to our increased use of derivatives in connection with our variable price ppas and the accounting principles associated with our use of those derivatives . revenues attributable to our product segment are based on the sale of equipment and the provision of various services to our customers . these revenues may vary from period to period because of the timing of our receipt of purchase orders and the progress of our execution of each project . 98 our management assesses the performance of our two segments of operation differently . in the case of our electricity segment , when making decisions about potential acquisitions or the development of new projects , we typically focus on the internal rate of return of the relevant investment , technical and geological matters and other business considerations . we evaluate our operating power plants based on revenues and expenses , and our projects that are under development based on costs attributable to each such project . we evaluate the performance of our product segment based on the timely delivery of our products , performance quality of our products , and costs actually incurred to complete customer orders compared to the costs originally budgeted for such orders . trends and uncertainties the geothermal industry in the united states has historically experienced significant growth followed by a consolidation of owners and operators of geothermal power plants . during the 1990s , growth and development in the geothermal industry occurred primarily in foreign markets and only minimal growth and development occurred in the united states . since 2001 , there has been increased demand for energy generated from geothermal resources in the united states as costs for electricity generated from geothermal resources have become more competitive relative to fossil fuel generation . this has partly been due to increasing natural gas and oil prices during much of this period and , equally important , to legislative and regulatory requirements and incentives , such as state renewable portfolio standards and federal tax credits . the arra further encourages the use of geothermal energy through ptcs or itcs as well as cash grants ( which are discussed in more detail in government grants and tax benefits below ) . in response , the geothermal industry in the united states has seen a wave of new entrants and , over the last several years , consolidation involving smaller developers . we see the increasing demand for energy generated from geothermal and other renewable resources in the united states and the further introduction of renewable portfolio standards as significant trends affecting our industry today and in the immediate future . our operations and the trends that from time to time impact our operations are subject to market cycles . although other trends , factors and uncertainties may impact our operations and financial condition , including many that we do not or can not foresee , we believe that our results of operations and financial condition for the foreseeable future will be affected by the following trends , factors and uncertainties : we expect to continue to generate the majority of our revenues from our electricity segment through the sale of electricity from our power plants . all of our current revenues from the sale of electricity are derived from payments under long-term ppas related to fully-contracted power plants . we also intend to continue to pursue opportunities , as they arise in our recovered energy business and in the solar pv sector . our primary focus continues to be our organic growth through exploration , development , construction of new projects and enhancements of existing power plants . we expect that this investment in organic growth will increase our total generating capacity , consolidated revenues and operating income attributable to our electricity segment from year to year . in addition , we routinely look at acquisition opportunities . the continued awareness of climate change may result in significant changes in the business and regulatory environments , which may create business opportunities for us . in 2011 , the first phase of the epa tailoring rule took effect . the tailoring rule sets thresholds addressing the applicability of the permitting requirements under the clean air act 's prevention of significant deterioration and title v programs to certain major sources of ghg emissions . federal legislation or additional federal regulations addressing climate change are possible . in addition , several states and regions are already addressing climate change . story_separator_special_tag sales commissions to sales representatives are included in selling and marketing expenses . some of the principal expenses 103 attributable to our product segment , such as a portion of the costs related to labor , utilities and other support services are fixed , while others , such as materials , construction , transportation and sales commissions , are variable and may fluctuate significantly , depending on market conditions . as a result , the cost of revenues attributable to our product segment , expressed as a percentage of total revenues , fluctuates . another reason for such fluctuation is that in responding to bids for our products , we price our products and services in relation to existing competition and other prevailing market conditions , which may vary substantially from order to order . cash , cash equivalents , marketable securities and short-term bank deposit our cash , cash equivalents , marketable securities and a short-term bank deposit as of december 31 , 2012 decreased to $ 69.6 million from $ 118.4 million as of december 31 , 2011. this decrease is principally due to : ( i ) our use of $ 233.0 million to fund capital expenditures ; ( ii ) repayment of $ 74.5 million of long-term debt ; ( iii ) $ 14.9 million of cash paid to the class b membership units of opc ( see opc transaction below ) ; and ( iv ) net repayment of $ 140.4 million to borrowers under our revolving credit lines with commercial banks . this decrease was partially offset by : ( i ) $ 214.1 million of net proceeds from the disbursements of $ 85.0 million representing the full amount of tranche i of the opic loan and $ 135.0 million from tranche ii of the opic loan , as described above under non-recourse and limited-recourse third-party debt ; ( ii ) $ 89.5 million derived from operating activities during the year ended december 31 , 2012 ; and ( iii ) cash grants in the total amount of $ 119.2 million received from the u.s. treasury under section 1603 of the arra in the second and third quarters of 2012 relating to the enhancement of our puna geothermal complex and to our jersey valley , tuscarora and mcginness hills geothermal power plants . our corporate borrowing capacity under committed lines of credit with different commercial banks as of december 31 , 2012 was $ 445.8 million , as described below in liquidity and capital resources , of which we have utilized $ 260.9 million ( including $ 183.8 million of letters of credit ) as of december 31 , 2012. critical accounting estimates and assumptions our significant accounting policies are more fully described in note 1 to our consolidated financial statements set forth in item 8 of this annual report . however , certain of our accounting policies are particularly important to an understanding of our financial position and results of operations . in applying these critical accounting estimates and assumptions , our management uses its judgment to determine the appropriate assumptions to be used in making certain estimates . such estimates are based on management 's historical experience , the terms of existing contracts , management 's observance of trends in the geothermal industry , information provided by our customers and information available to management from other outside sources , as appropriate . such estimates are subject to an inherent degree of uncertainty and , as a result , actual results could differ from our estimates . our critical accounting policies include : revenues and cost of revenues . revenues related to the sale of electricity from our geothermal and reg power plants and capacity payments paid in connection with such sales ( electricity revenues ) are recorded based upon output delivered and capacity provided by such power plants at rates specified pursuant to the relevant ppas . revenues related to ppas accounted for as operating leases with minimum lease rentals which vary over time are generally recognized on a straight-line basis over the term of the ppa . revenues generated from the construction of geothermal and recovered energy-based power plant equipment and other equipment on behalf of third parties ( product revenues ) are recognized using the percentage of completion method , which requires estimates of future costs over the full term of product delivery . such cost estimates are made by management based on prior operations and specific project characteristics and designs . if management 's estimates of total estimated costs with respect to our product segment are inaccurate , then the percentage of completion is inaccurate resulting in an over- or under-estimate of gross margins . as a result , we review and update our cost estimates on significant contracts on a quarterly basis , and at least on an annual basis for all others , or when circumstances change and warrant a modification to a previous estimate . changes in job performance , job conditions , and estimated 104 profitability , including those arising from the application of penalty provisions in relevant contracts and final contract settlements , may result in revisions to costs and revenues and are recognized in the period in which the revisions are determined . provisions for estimated losses relating to contracts are made in the period in which such losses are determined . revenues generated from engineering and operating services and sales of products and parts are recorded once the service is provided or product delivery is made , as applicable . property , plant and equipment . we capitalize all costs associated with the acquisition , development and construction of power plant facilities . major improvements are capitalized and repairs and maintenance ( including major maintenance ) costs are expensed . we estimate the useful life of our power plants to range between 25 and 30 years . such estimates are made by management based on factors such as prior operations , the

liquidity impact of uncertain tax positions as discussed in note 19 to our consolidated financial statements set forth in item 8 of this annual report , we have a liability associated with unrecognized tax benefits and related interest and penalties in the amount of approximately $ 7.3 million as of december 31 , 2012. this liability is included in long-term liabilities in our consolidated balance sheet , because we generally do not anticipate that settlement of the liability will require payment of cash within the next twelve months . we are not able to reasonably estimate when we will make any cash payments required to settle this liability . dividend the following are the dividends declared by us during the past two years : replace_table_token_12_th historical cash flows the following table sets forth the components of our cash flows for the relevant periods indicated : replace_table_token_13_th for the year ended december 31 , 2012 net cash provided by operating activities for the year ended december 31 , 2012 was $ 89.5 million , compared to $ 132.7 million for the year ended december 31 , 2011. the net decrease of $ 43.2 million resulted primarily from : ( i ) an increase in net loss from $ 42.7 million in the year ended december 31 , 2011 to $ 206.0 million in the year ended december 31 , 2012 , as described above ; ( ii ) a decrease in deferred income tax provision , net of $ 11.3 million in the year ended december 31 , 2012 , compared to an increase of $ 38.1 million in the year ended december 31 , 2011 ; and ( iii ) a decrease in billing in excess of costs and estimated earnings on uncompleted contracts , net of $ 13.3 million in our product segment in the year ended december 31 , 2012 , compared to an increase of $ 32.1 million in the year ended december 31 , 2011 , as a result of timing in billing of our customers . such decrease was partially offset by an impairment charge of $ 236.4 million , as described above .


 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 impact of uncertain tax positions as discussed in note 19 to our consolidated financial statements set forth in item 8 of this annual report , we have a liability associated with unrecognized tax benefits and related interest and penalties in the amount of approximately $ 7.3 million as of december 31 , 2012. this liability is included in long-term liabilities in our consolidated balance sheet , because we generally do not anticipate that settlement of the liability will require payment of cash within the next twelve months . we are not able to reasonably estimate when we will make any cash payments required to settle this liability . dividend the following are the dividends declared by us during the past two years : replace_table_token_12_th historical cash flows the following table sets forth the components of our cash flows for the relevant periods indicated : replace_table_token_13_th for the year ended december 31 , 2012 net cash provided by operating activities for the year ended december 31 , 2012 was $ 89.5 million , compared to $ 132.7 million for the year ended december 31 , 2011. the net decrease of $ 43.2 million resulted primarily from : ( i ) an increase in net loss from $ 42.7 million in the year ended december 31 , 2011 to $ 206.0 million in the year ended december 31 , 2012 , as described above ; ( ii ) a decrease in deferred income tax provision , net of $ 11.3 million in the year ended december 31 , 2012 , compared to an increase of $ 38.1 million in the year ended december 31 , 2011 ; and ( iii ) a decrease in billing in excess of costs and estimated earnings on uncompleted contracts , net of $ 13.3 million in our product segment in the year ended december 31 , 2012 , compared to an increase of $ 32.1 million in the year ended december 31 , 2011 , as a result of timing in billing of our customers . such decrease was partially offset by an impairment charge of $ 236.4 million , as described above .
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 Suspicious Activity Report : we have variable price ppas in california and hawaii , which provide for payments based on the local utilities ' avoided cost , which is the incremental cost that the power purchaser avoids by not having to generate such electrical energy itself or purchase it from others : the energy rates under the ppas in california for each of the ormesa complex , the mammoth complex , and the heber 1 and heber 2 power plants ( the california so # 4 ppas ) change based primarily on fluctuations in natural gas prices . the prices paid for the electricity pursuant to the 25 mw ppa for the puna complex in hawaii change primarily due to variations in the price of oil . we have attempted to reduce our exposure to fluctuations in the price of natural gas and oil until december 31 , 2013 by entering into derivatives contracts , as described under recent developments in item 1  business . electricity segment revenues are also subject to seasonal variations and can be affected by higher-than-average ambient temperatures , as described below under seasonality . in addition , the revenues we report in our financial statements may show more variation due to our increased use of derivatives in connection with our variable price ppas and the accounting principles associated with our use of those derivatives . revenues attributable to our product segment are based on the sale of equipment and the provision of various services to our customers . these revenues may vary from period to period because of the timing of our receipt of purchase orders and the progress of our execution of each project . 98 our management assesses the performance of our two segments of operation differently . in the case of our electricity segment , when making decisions about potential acquisitions or the development of new projects , we typically focus on the internal rate of return of the relevant investment , technical and geological matters and other business considerations . we evaluate our operating power plants based on revenues and expenses , and our projects that are under development based on costs attributable to each such project . we evaluate the performance of our product segment based on the timely delivery of our products , performance quality of our products , and costs actually incurred to complete customer orders compared to the costs originally budgeted for such orders . trends and uncertainties the geothermal industry in the united states has historically experienced significant growth followed by a consolidation of owners and operators of geothermal power plants . during the 1990s , growth and development in the geothermal industry occurred primarily in foreign markets and only minimal growth and development occurred in the united states . since 2001 , there has been increased demand for energy generated from geothermal resources in the united states as costs for electricity generated from geothermal resources have become more competitive relative to fossil fuel generation . this has partly been due to increasing natural gas and oil prices during much of this period and , equally important , to legislative and regulatory requirements and incentives , such as state renewable portfolio standards and federal tax credits . the arra further encourages the use of geothermal energy through ptcs or itcs as well as cash grants ( which are discussed in more detail in government grants and tax benefits below ) . in response , the geothermal industry in the united states has seen a wave of new entrants and , over the last several years , consolidation involving smaller developers . we see the increasing demand for energy generated from geothermal and other renewable resources in the united states and the further introduction of renewable portfolio standards as significant trends affecting our industry today and in the immediate future . our operations and the trends that from time to time impact our operations are subject to market cycles . although other trends , factors and uncertainties may impact our operations and financial condition , including many that we do not or can not foresee , we believe that our results of operations and financial condition for the foreseeable future will be affected by the following trends , factors and uncertainties : we expect to continue to generate the majority of our revenues from our electricity segment through the sale of electricity from our power plants . all of our current revenues from the sale of electricity are derived from payments under long-term ppas related to fully-contracted power plants . we also intend to continue to pursue opportunities , as they arise in our recovered energy business and in the solar pv sector . our primary focus continues to be our organic growth through exploration , development , construction of new projects and enhancements of existing power plants . we expect that this investment in organic growth will increase our total generating capacity , consolidated revenues and operating income attributable to our electricity segment from year to year . in addition , we routinely look at acquisition opportunities . the continued awareness of climate change may result in significant changes in the business and regulatory environments , which may create business opportunities for us . in 2011 , the first phase of the epa tailoring rule took effect . the tailoring rule sets thresholds addressing the applicability of the permitting requirements under the clean air act 's prevention of significant deterioration and title v programs to certain major sources of ghg emissions . federal legislation or additional federal regulations addressing climate change are possible . in addition , several states and regions are already addressing climate change . story_separator_special_tag sales commissions to sales representatives are included in selling and marketing expenses . some of the principal expenses 103 attributable to our product segment , such as a portion of the costs related to labor , utilities and other support services are fixed , while others , such as materials , construction , transportation and sales commissions , are variable and may fluctuate significantly , depending on market conditions . as a result , the cost of revenues attributable to our product segment , expressed as a percentage of total revenues , fluctuates . another reason for such fluctuation is that in responding to bids for our products , we price our products and services in relation to existing competition and other prevailing market conditions , which may vary substantially from order to order . cash , cash equivalents , marketable securities and short-term bank deposit our cash , cash equivalents , marketable securities and a short-term bank deposit as of december 31 , 2012 decreased to $ 69.6 million from $ 118.4 million as of december 31 , 2011. this decrease is principally due to : ( i ) our use of $ 233.0 million to fund capital expenditures ; ( ii ) repayment of $ 74.5 million of long-term debt ; ( iii ) $ 14.9 million of cash paid to the class b membership units of opc ( see opc transaction below ) ; and ( iv ) net repayment of $ 140.4 million to borrowers under our revolving credit lines with commercial banks . this decrease was partially offset by : ( i ) $ 214.1 million of net proceeds from the disbursements of $ 85.0 million representing the full amount of tranche i of the opic loan and $ 135.0 million from tranche ii of the opic loan , as described above under non-recourse and limited-recourse third-party debt ; ( ii ) $ 89.5 million derived from operating activities during the year ended december 31 , 2012 ; and ( iii ) cash grants in the total amount of $ 119.2 million received from the u.s. treasury under section 1603 of the arra in the second and third quarters of 2012 relating to the enhancement of our puna geothermal complex and to our jersey valley , tuscarora and mcginness hills geothermal power plants . our corporate borrowing capacity under committed lines of credit with different commercial banks as of december 31 , 2012 was $ 445.8 million , as described below in liquidity and capital resources , of which we have utilized $ 260.9 million ( including $ 183.8 million of letters of credit ) as of december 31 , 2012. critical accounting estimates and assumptions our significant accounting policies are more fully described in note 1 to our consolidated financial statements set forth in item 8 of this annual report . however , certain of our accounting policies are particularly important to an understanding of our financial position and results of operations . in applying these critical accounting estimates and assumptions , our management uses its judgment to determine the appropriate assumptions to be used in making certain estimates . such estimates are based on management 's historical experience , the terms of existing contracts , management 's observance of trends in the geothermal industry , information provided by our customers and information available to management from other outside sources , as appropriate . such estimates are subject to an inherent degree of uncertainty and , as a result , actual results could differ from our estimates . our critical accounting policies include : revenues and cost of revenues . revenues related to the sale of electricity from our geothermal and reg power plants and capacity payments paid in connection with such sales ( electricity revenues ) are recorded based upon output delivered and capacity provided by such power plants at rates specified pursuant to the relevant ppas . revenues related to ppas accounted for as operating leases with minimum lease rentals which vary over time are generally recognized on a straight-line basis over the term of the ppa . revenues generated from the construction of geothermal and recovered energy-based power plant equipment and other equipment on behalf of third parties ( product revenues ) are recognized using the percentage of completion method , which requires estimates of future costs over the full term of product delivery . such cost estimates are made by management based on prior operations and specific project characteristics and designs . if management 's estimates of total estimated costs with respect to our product segment are inaccurate , then the percentage of completion is inaccurate resulting in an over- or under-estimate of gross margins . as a result , we review and update our cost estimates on significant contracts on a quarterly basis , and at least on an annual basis for all others , or when circumstances change and warrant a modification to a previous estimate . changes in job performance , job conditions , and estimated 104 profitability , including those arising from the application of penalty provisions in relevant contracts and final contract settlements , may result in revisions to costs and revenues and are recognized in the period in which the revisions are determined . provisions for estimated losses relating to contracts are made in the period in which such losses are determined . revenues generated from engineering and operating services and sales of products and parts are recorded once the service is provided or product delivery is made , as applicable . property , plant and equipment . we capitalize all costs associated with the acquisition , development and construction of power plant facilities . major improvements are capitalized and repairs and maintenance ( including major maintenance ) costs are expensed . we estimate the useful life of our power plants to range between 25 and 30 years . such estimates are made by management based on factors such as prior operations , the

