completion of the merger is subject to certain customary conditions , including , among others : ( i ) approval of the merger agreement by holders of a majority of the outstanding common units of the partnership ; ( ii ) approval of the archrock share issuance by a majority of the shares of archrock common stock present in person or represented by proxy at the special meeting of archrock stockholders ; ( iii ) expiration or termination of applicable waiting periods under the hsr act ( early termination of the waiting period under the hsr act was granted february 9,2018 ) ; ( iv ) there being no law or injunction prohibiting consummation of the transactions contemplated under the merger agreement ; ( v ) the effectiveness of a registration statement on form s-4 relating to the archrock share issuance ; ( vi ) approval for listing on the new york stock exchange of the shares of archrock common stock issuable pursuant to the archrock share issuance ; ( vii ) subject to specified materiality standards , the accuracy of certain representations and warranties of the other party ; and ( viii ) compliance by the other party in all material respects with its covenants . as a result of the completion of the proposed merger , common units of the partnership will no longer be publicly traded . all of the partnership 's outstanding debt is expected to remain outstanding . we and the partnership expect to issue , to the extent not already in place , guarantees of the indebtedness of archrock and the partnership . subject to the satisfaction or waiver of certain conditions , including the approval of the merger agreement by the partnership 's unitholders and approval of the issuance of archrock common stock in connection with the proposed merger by archrock shareholders , the proposed merger is expected to close in the second quarter of 2018. the merger agreement contains certain termination rights , including the right for either us or the partnership , as applicable , to terminate the merger agreement if the closing of the transactions contemplated by the merger agreement has not occurred on or before september 30 , 2018. in the event of termination of the merger agreement under certain circumstances , we may be required to pay the partnership a termination fee of $ 10 million . as we control the partnership and will continue to control the partnership after the proposed merger , the change in our ownership interest will be accounted for as an equity transaction , and no gain or loss will be recognized in our consolidated statements of operations resulting from the proposed merger . the tax effects of the proposed merger will be reported as adjustments to long-term assets associated with discontinued operations , deferred income taxes , additional paid-in capital and other comprehensive income . at december 31 , 2017 , we owned all of the general partner interest , including incentive distribution rights , and a portion of the limited partner interest , which together represented an approximate 43 % ownership interest in the partnership . the equity interests in and earnings of the partnership that were owned by the public at december 31 , 2017 are reflected in “ noncontrolling interest ” and “ net ( income ) loss attributable to the noncontrolling interest ” in our consolidated balance sheets and consolidated statement of operations , respectively . our general partner incentive distribution rights will be terminated at the closing of the proposed merger . see note 1 ( “ organization and summary of significant accounting policies ” ) and note 23 ( “ proposed merger ” ) to our financial statements for details of the proposed merger . acquisitions in november 2016 , we completed the november 2016 contract operations acquisition whereby we sold to the partnership contract operations customer service agreements with 63 customers and a fleet of 262 compressor units used to provide compression services under those agreements , comprising approximately 147,000 horsepower , or approximately 4 % ( of then-available horsepower ) of our and the partnership 's combined u.s. contract operations business . total consideration for the transaction was $ 85.0 million , excluding transaction costs . 43 in march 2016 , the partnership completed the march 2016 acquisition whereby it acquired contract operations customer service agreements with four customers and a fleet of 19 compressor units used to provide compression services under those agreements , comprising approximately 23,000 horsepower , for a purchase price of $ 18.8 million . in april 2015 , we completed the april 2015 contract operations acquisition whereby we sold to the partnership contract operations customer service agreements with 60 customers and a fleet of 238 compressor units used to provide compression services under those agreements , comprising approximately 148,000 horsepower , or 3 % ( of then-available horsepower ) of the combined contract operations business of the partnership and us . the assets sold to the partnership also included 179 compressor units , comprising approximately 66,000 horsepower , previously leased by us to the partnership . total consideration for the transaction was $ 102.3 million , excluding transaction costs . see note 4 ( “ business acquisitions ” ) and note 19 ( “ transactions related to the partnership ” ) to our financial statements for further details of these transactions . trends and outlook our business environment and corresponding operating results are affected by the level of energy industry spending for the exploration , development and production of oil and natural gas reserves in the u.s. spending by oil and natural gas exploration and production companies is dependent upon these companies ' forecasts regarding the expected future supply , demand and pricing of oil and natural gas products as well as their estimates of risk-adjusted costs to find , develop and produce reserves . story_separator_special_tag these decreases were partially offset by a $ 1.5 million increase in bad debt expense , a $ 1.4 million franchise tax benefit recorded as a result of the settlement of a franchise tax refund claim during the second quarter of 2016 and $ 1.3 million of corporate office relocation costs recorded in the third quarter of 2017 ( see note 14 ( “ corporate office relocation ” ) to our financial statements . depreciation and amortization . the decrease in depreciation and amortization expense during the year ended december 31 , 2017 compared to the year ended december 31 , 2016 was primarily due to a decrease in depreciation expense resulting from certain assets reaching the end of their depreciable lives as well as the impact of asset impairments during 2016 and 2017 , partially offset by an increase in depreciation expense associated with fixed asset additions . long-lived asset impairment . during the years ended december 31 , 2017 and 2016 , we reviewed the future deployment of our idle compression assets for units that were not of the type , configuration , condition , make or model that are cost efficient to maintain and operate . in addition , we evaluated for impairment idle units that had been culled from our fleet in prior years and were available for sale . see note 12 ( “ long-lived asset impairment ” ) to our financial statements for further details . 48 the following table presents the results of our impairment review , as recorded in our contract operations segment , for the years ended december 31 , 2017 and 2016 ( dollars in thousands ) : replace_table_token_9_th in addition to the impairment discussed above , $ 2.9 million of property , plant and equipment was impaired during the year ended december 31 , 2017 as the result of physical asset observations and other events that indicated the assets ' carrying values were not recoverable , which was comprised of approximately 7,000 horsepower of idle compressor units and $ 0.8 million of leasehold improvements and furniture and fixtures that were impaired in conjunction with the relocation of our corporate office during the third quarter . see note 14 ( “ corporate office relocation ” ) to our financial statements for further details . restatement and other charges . during the years ended december 31 , 2017 and 2016 , we incurred $ 4.4 million and $ 13.5 million , respectively , of restatement and other charges primarily related to sharing a portion of professional and legal fees incurred by exterran corporation related to the restatement of prior period consolidated and combined financial statements and related disclosures and related matters described in note 20 ( “ commitments and contingencies ” ) to our financial statements . in addition , the restatement charges include separate professional expenses and legal fees incurred by archrock during the years ended december 31 , 2017 and 2016. restructuring and other charges . as discussed in note 3 ( “ discontinued operations ” ) to our financial statements , we completed the spin-off on the distribution date . during the years ended december 31 , 2017 and 2016 , we incurred $ 1.4 million and $ 3.6 million , respectively of costs associated with the spin-off which were directly attributable to archrock . these charges are reflected as restructuring and other charges in our consolidated statement of operations . in the first quarter of 2016 we determined to undertake a cost reduction program to reduce our on-going operating expenses , including workforce reductions and closure of certain of our make-ready shops . these actions were a result of our review of our businesses and efforts to efficiently manage cost and maintain our businesses in line with then current and expected activity levels and anticipated make ready demand in the u.s. market . during the year ended december 31 , 2016 , we incurred $ 13.3 million of restructuring and other charges as a result of this plan primarily related to severance benefits and consulting fees . these charges are reflected as restructuring and other charges in our consolidated statement of operations . interest expense . the increase in interest expense during the year ended december 31 , 2017 compared to the year ended december 31 , 2016 was primarily due to an increase in the weighted average effective interest rate and a $ 0.6 million write-off of deferred financing costs associated with the termination of the former credit facility , partially offset by a decrease in the average outstanding balance of long-term debt . other income , net . the decrease in other income , net during the year ended december 31 , 2017 compared to the year ended december 31 , 2016 was primarily due to a $ 2.9 million decrease in indemnification income received pursuant to our tax matters agreement with exterran corporation , a $ 0.5 million decrease in income related to transition services provided to exterran corporation in conjunction with the spin-off , a $ 0.3 million decrease in gain on sale of property , plant and equipment and a $ 0.3 million increase in merger-related expenses , partially offset by the incurrence in the year ended december 31 , 2016 of a $ 0.6 million loss on non-cash consideration and a combined $ 0.5 million of expensed acquisition cost associated with the march 2016 acquisition and the november 2016 contract operations acquisition . 49 income taxes ( dollars in thousands ) replace_table_token_10_th the increase in benefit from income taxes during the year ended december 31 , 2017 compared to the year ended december 31 , 2016 was primarily due to the tax benefit from remeasuring our deferred tax liabilities and assets due to the corporate rate reduction from the tcja ( see note 15 ( “ income taxes ” ) to our financial statements ) , the tax impact of the new share-based compensation accounting standard ( see note 2 (

debt extinguishment . the decrease in debt extinguishment during the year ended december 31 , 2016 compared to the year ended december 31 , 2015 was associated with the redemption of our 7.25 % senior notes which included a $ 6.3 million call premium and $ 2.9 million of unamortized deferred financing costs . other income , net . the increase in other income , net during the year ended december 31 , 2016 compared to the year ended december 31 , 2015 was primarily due to a $ 4.4 million increase in gain on sale of property , plant and equipment , a $ 2.9 million increase in indemnification income received pursuant to our tax matters agreement with exterran corporation , partially offset by a $ 0.6 million loss on non-cash consideration associated with the march 2016 acquisition . 52 income taxes ( dollars in thousands ) replace_table_token_16_th the increase in our benefit from income taxes during the year ended december 31 , 2016 compared to the year ended december 31 , 2015 was a result of a valuation allowance and write off of tax attributes recorded in 2015 , which were not required in 2016. the benefit was further increased by the settlement of a state tax audit . discontinued operations ( dollars in thousands ) replace_table_token_17_th income ( loss ) from discontinued operations , net of tax , during the years ended december 31 , 2016 and 2015 includes the results of operations of the exterran corporation businesses for periods prior to the spin-off on the distribution date and our contract water treatment business . as discussed in note 3 ( “ discontinued operations ” ) to our financial statements , on the distribution date we completed the spin-off of exterran corporation .


 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.
     ```debt extinguishment . the decrease in debt extinguishment during the year ended december 31 , 2016 compared to the year ended december 31 , 2015 was associated with the redemption of our 7.25 % senior notes which included a $ 6.3 million call premium and $ 2.9 million of unamortized deferred financing costs . other income , net . the increase in other income , net during the year ended december 31 , 2016 compared to the year ended december 31 , 2015 was primarily due to a $ 4.4 million increase in gain on sale of property , plant and equipment , a $ 2.9 million increase in indemnification income received pursuant to our tax matters agreement with exterran corporation , partially offset by a $ 0.6 million loss on non-cash consideration associated with the march 2016 acquisition . 52 income taxes ( dollars in thousands ) replace_table_token_16_th the increase in our benefit from income taxes during the year ended december 31 , 2016 compared to the year ended december 31 , 2015 was a result of a valuation allowance and write off of tax attributes recorded in 2015 , which were not required in 2016. the benefit was further increased by the settlement of a state tax audit . discontinued operations ( dollars in thousands ) replace_table_token_17_th income ( loss ) from discontinued operations , net of tax , during the years ended december 31 , 2016 and 2015 includes the results of operations of the exterran corporation businesses for periods prior to the spin-off on the distribution date and our contract water treatment business . as discussed in note 3 ( “ discontinued operations ” ) to our financial statements , on the distribution date we completed the spin-off of exterran corporation .
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 Suspicious Activity Report : completion of the merger is subject to certain customary conditions , including , among others : ( i ) approval of the merger agreement by holders of a majority of the outstanding common units of the partnership ; ( ii ) approval of the archrock share issuance by a majority of the shares of archrock common stock present in person or represented by proxy at the special meeting of archrock stockholders ; ( iii ) expiration or termination of applicable waiting periods under the hsr act ( early termination of the waiting period under the hsr act was granted february 9,2018 ) ; ( iv ) there being no law or injunction prohibiting consummation of the transactions contemplated under the merger agreement ; ( v ) the effectiveness of a registration statement on form s-4 relating to the archrock share issuance ; ( vi ) approval for listing on the new york stock exchange of the shares of archrock common stock issuable pursuant to the archrock share issuance ; ( vii ) subject to specified materiality standards , the accuracy of certain representations and warranties of the other party ; and ( viii ) compliance by the other party in all material respects with its covenants . as a result of the completion of the proposed merger , common units of the partnership will no longer be publicly traded . all of the partnership 's outstanding debt is expected to remain outstanding . we and the partnership expect to issue , to the extent not already in place , guarantees of the indebtedness of archrock and the partnership . subject to the satisfaction or waiver of certain conditions , including the approval of the merger agreement by the partnership 's unitholders and approval of the issuance of archrock common stock in connection with the proposed merger by archrock shareholders , the proposed merger is expected to close in the second quarter of 2018. the merger agreement contains certain termination rights , including the right for either us or the partnership , as applicable , to terminate the merger agreement if the closing of the transactions contemplated by the merger agreement has not occurred on or before september 30 , 2018. in the event of termination of the merger agreement under certain circumstances , we may be required to pay the partnership a termination fee of $ 10 million . as we control the partnership and will continue to control the partnership after the proposed merger , the change in our ownership interest will be accounted for as an equity transaction , and no gain or loss will be recognized in our consolidated statements of operations resulting from the proposed merger . the tax effects of the proposed merger will be reported as adjustments to long-term assets associated with discontinued operations , deferred income taxes , additional paid-in capital and other comprehensive income . at december 31 , 2017 , we owned all of the general partner interest , including incentive distribution rights , and a portion of the limited partner interest , which together represented an approximate 43 % ownership interest in the partnership . the equity interests in and earnings of the partnership that were owned by the public at december 31 , 2017 are reflected in “ noncontrolling interest ” and “ net ( income ) loss attributable to the noncontrolling interest ” in our consolidated balance sheets and consolidated statement of operations , respectively . our general partner incentive distribution rights will be terminated at the closing of the proposed merger . see note 1 ( “ organization and summary of significant accounting policies ” ) and note 23 ( “ proposed merger ” ) to our financial statements for details of the proposed merger . acquisitions in november 2016 , we completed the november 2016 contract operations acquisition whereby we sold to the partnership contract operations customer service agreements with 63 customers and a fleet of 262 compressor units used to provide compression services under those agreements , comprising approximately 147,000 horsepower , or approximately 4 % ( of then-available horsepower ) of our and the partnership 's combined u.s. contract operations business . total consideration for the transaction was $ 85.0 million , excluding transaction costs . 43 in march 2016 , the partnership completed the march 2016 acquisition whereby it acquired contract operations customer service agreements with four customers and a fleet of 19 compressor units used to provide compression services under those agreements , comprising approximately 23,000 horsepower , for a purchase price of $ 18.8 million . in april 2015 , we completed the april 2015 contract operations acquisition whereby we sold to the partnership contract operations customer service agreements with 60 customers and a fleet of 238 compressor units used to provide compression services under those agreements , comprising approximately 148,000 horsepower , or 3 % ( of then-available horsepower ) of the combined contract operations business of the partnership and us . the assets sold to the partnership also included 179 compressor units , comprising approximately 66,000 horsepower , previously leased by us to the partnership . total consideration for the transaction was $ 102.3 million , excluding transaction costs . see note 4 ( “ business acquisitions ” ) and note 19 ( “ transactions related to the partnership ” ) to our financial statements for further details of these transactions . trends and outlook our business environment and corresponding operating results are affected by the level of energy industry spending for the exploration , development and production of oil and natural gas reserves in the u.s. spending by oil and natural gas exploration and production companies is dependent upon these companies ' forecasts regarding the expected future supply , demand and pricing of oil and natural gas products as well as their estimates of risk-adjusted costs to find , develop and produce reserves . story_separator_special_tag these decreases were partially offset by a $ 1.5 million increase in bad debt expense , a $ 1.4 million franchise tax benefit recorded as a result of the settlement of a franchise tax refund claim during the second quarter of 2016 and $ 1.3 million of corporate office relocation costs recorded in the third quarter of 2017 ( see note 14 ( “ corporate office relocation ” ) to our financial statements . depreciation and amortization . the decrease in depreciation and amortization expense during the year ended december 31 , 2017 compared to the year ended december 31 , 2016 was primarily due to a decrease in depreciation expense resulting from certain assets reaching the end of their depreciable lives as well as the impact of asset impairments during 2016 and 2017 , partially offset by an increase in depreciation expense associated with fixed asset additions . long-lived asset impairment . during the years ended december 31 , 2017 and 2016 , we reviewed the future deployment of our idle compression assets for units that were not of the type , configuration , condition , make or model that are cost efficient to maintain and operate . in addition , we evaluated for impairment idle units that had been culled from our fleet in prior years and were available for sale . see note 12 ( “ long-lived asset impairment ” ) to our financial statements for further details . 48 the following table presents the results of our impairment review , as recorded in our contract operations segment , for the years ended december 31 , 2017 and 2016 ( dollars in thousands ) : replace_table_token_9_th in addition to the impairment discussed above , $ 2.9 million of property , plant and equipment was impaired during the year ended december 31 , 2017 as the result of physical asset observations and other events that indicated the assets ' carrying values were not recoverable , which was comprised of approximately 7,000 horsepower of idle compressor units and $ 0.8 million of leasehold improvements and furniture and fixtures that were impaired in conjunction with the relocation of our corporate office during the third quarter . see note 14 ( “ corporate office relocation ” ) to our financial statements for further details . restatement and other charges . during the years ended december 31 , 2017 and 2016 , we incurred $ 4.4 million and $ 13.5 million , respectively , of restatement and other charges primarily related to sharing a portion of professional and legal fees incurred by exterran corporation related to the restatement of prior period consolidated and combined financial statements and related disclosures and related matters described in note 20 ( “ commitments and contingencies ” ) to our financial statements . in addition , the restatement charges include separate professional expenses and legal fees incurred by archrock during the years ended december 31 , 2017 and 2016. restructuring and other charges . as discussed in note 3 ( “ discontinued operations ” ) to our financial statements , we completed the spin-off on the distribution date . during the years ended december 31 , 2017 and 2016 , we incurred $ 1.4 million and $ 3.6 million , respectively of costs associated with the spin-off which were directly attributable to archrock . these charges are reflected as restructuring and other charges in our consolidated statement of operations . in the first quarter of 2016 we determined to undertake a cost reduction program to reduce our on-going operating expenses , including workforce reductions and closure of certain of our make-ready shops . these actions were a result of our review of our businesses and efforts to efficiently manage cost and maintain our businesses in line with then current and expected activity levels and anticipated make ready demand in the u.s. market . during the year ended december 31 , 2016 , we incurred $ 13.3 million of restructuring and other charges as a result of this plan primarily related to severance benefits and consulting fees . these charges are reflected as restructuring and other charges in our consolidated statement of operations . interest expense . the increase in interest expense during the year ended december 31 , 2017 compared to the year ended december 31 , 2016 was primarily due to an increase in the weighted average effective interest rate and a $ 0.6 million write-off of deferred financing costs associated with the termination of the former credit facility , partially offset by a decrease in the average outstanding balance of long-term debt . other income , net . the decrease in other income , net during the year ended december 31 , 2017 compared to the year ended december 31 , 2016 was primarily due to a $ 2.9 million decrease in indemnification income received pursuant to our tax matters agreement with exterran corporation , a $ 0.5 million decrease in income related to transition services provided to exterran corporation in conjunction with the spin-off , a $ 0.3 million decrease in gain on sale of property , plant and equipment and a $ 0.3 million increase in merger-related expenses , partially offset by the incurrence in the year ended december 31 , 2016 of a $ 0.6 million loss on non-cash consideration and a combined $ 0.5 million of expensed acquisition cost associated with the march 2016 acquisition and the november 2016 contract operations acquisition . 49 income taxes ( dollars in thousands ) replace_table_token_10_th the increase in benefit from income taxes during the year ended december 31 , 2017 compared to the year ended december 31 , 2016 was primarily due to the tax benefit from remeasuring our deferred tax liabilities and assets due to the corporate rate reduction from the tcja ( see note 15 ( “ income taxes ” ) to our financial statements ) , the tax impact of the new share-based compensation accounting standard ( see note 2 (

