38 operating results our total revenue , net income available to common shareholders and funds from operations as adjusted ( `` ffoaa `` ) are detailed below for the years ended december 31 , 2014 and 2013 ( in millions , except per share information ) : replace_table_token_13_th year ended december 31 , 2014 our total revenue , net income available to common shareholders of epr properties and ffoaa per diluted share for the year ended december 31 , 2014 were favorably impacted by the results of investment spending in 2013 and 2014 , a $ 5.0 million prepayment fee , lower financing rates and lower bad debt expense . our net income available to common shareholders of epr properties for the year ended december 31 , 2014 was favorably impacted by a $ 3.4 million reversal of a liability that was established related to the acquisition of toronto dundas square ( now sold ) as well as gains from property dispositions of $ 1.4 million . our net income available to common shareholders of epr properties for the year ended december 31 , 2014 was unfavorably impacted by the sale of four public charter schools , the december payoff of various mortgage notes due from peak resorts , inc. ( `` peak `` ) , a $ 3.8 million provision for loan loss , higher general and administrative costs , as well as higher income tax expense related to our canadian operations . our per share results for the year ended december 31 , 2014 were also unfavorably impacted by lower average leverage ( measured by debt to gross assets ) than in the prior year . year ended december 31 , 2013 our total revenue , net income available to common shareholders of epr properties and ffoaa per diluted share for the year ended december 31 , 2013 were favorably impacted by the recognition of $ 1.2 million in other income related to option payments received in connection with the adelaar casino and resort project in sullivan county , new york . our net income available to common shareholders of epr properties for the year ended december 31 , 2013 was also favorably impacted by a $ 4.5 million gain on early extinguishment of debt , a combined gain of $ 7.9 million related to the purchase and consolidation of our previously held equity interests in two joint ventures , the recognition of a net $ 14.2 million income tax benefit ( primarily triggered by tax law changes related to our real estate assets in canada ) , and gains of $ 4.3 million on sales of vineyard and winery properties as we exit that business . our net income available to common shareholders of epr properties and per share results for the year ended december 31 , 2013 were negatively impacted by $ 6.2 million in costs associated with loan refinancing . ffoaa is a non-gaap financial measure . for the definitions and further details on the calculations of ffoaa and certain other non-gaap financial measures , see section below titled `` funds from operations ( ffo ) , funds from operations as adjusted ( ffoaa ) and adjusted funds from operations ( affo ) . `` investment spending overview during 2014 , our total investment spending of $ 612.7 million was an increase of 52 % over our investment spending in 2013 with increases coming in each of our primary segments of entertainment , education and recreation . during 2014 , our investment spending in our entertainment segment was $ 170.8 million compared to $ 115.7 million in the prior year and included an acquisition of an 11 theatre portfolio for approximately $ 118 million . we continued to have build-to-suit opportunities available for megaplex theatres at attractive terms with both existing and new tenants . additionally , many megaplex theatre operators are expanding their food and beverage options and are now including in-theatre dining options , luxury seating and alcohol availability . this trend is expected to continue to provide build-to-suit opportunities for us in the future as well . 39 during 2014 , our investment spending in our education segment was $ 225.0 million compared to $ 155.5 million in the prior year , and included build-to-suit public charter schools , early childhood education centers and private schools . we continued to establish our position as a leading owner of public charter school real estate and expect this momentum to continue into 2015. we continued to diversify our tenant base , and as of year-end we had 33 different public charter school operators and we expect to continue to expand this number in 2015. during 2014 , we increased our investments in early childhood education centers and private schools and expect to continue to do so as we move forward . during 2014 , our investment spending in our recreation segment was $ 212.2 million compared to $ 127.3 million in the prior year , and primarily related to golf entertainment complexes as well as the funding of the water-park hotel at camelback mountain ski resort . we plan to continue to seek attractive investments in this segment in 2015. during 2014 , our investment spending in our other segment was $ 4.7 million and related to the adelaar casino and resort project in sullivan county , new york . this project is further discussed below under “ recent developments `` . capitalization strategies our property acquisitions and financing commitments are financed by cash from operations , borrowings under our unsecured revolving credit facility and unsecured term loan facility , long-term mortgage debt , the sale of debt and equity securities and the periodic sale of properties . during the past several years , we have taken significant steps to implement our strategy of migrating to an unsecured debt structure and maintaining significant liquidity by issuing $ 875.0 million of unsecured notes and paying off secured debt . story_separator_special_tag in conjunction with this payoff , we received a prepayment fee of $ 5.0 million which is included in mortgage and other financing income in the 44 accompanying consolidated statements of income for the year ended december 31 , 2014 in this annual report on form 10-k. the maturity dates of the remaining mortgage notes receivable totaling $ 93.6 million at december 31 , 2014 were extended to december 31 , 2034. additionally , $ 301 thousand of prepaid mortgage fees were written off which are included in costs associated with loan refinancing in the accompanying consolidated statements of income for the year ended december 31 , 2014 in this annual report on form 10-k. note receivable during the year ended december 31 , 2014 , we recognized a provision for loan loss of $ 3.8 million that relates to the full amount outstanding of one note receivable that was originated in january 2006. this note was made originally as a bridge loan to an anticipated larger transaction that we chose not to pursue in that same year . recent changes in the borrower 's financial status are such that future payments are no longer considered likely . imagine schools as of december 31 , 2014 , we have 17 schools that are occupied and operated by imagine , three schools that have been subleased by imagine , and three schools that remain non-operational . for those remaining non-operational schools , imagine continues to seek further opportunities for sale or sublease . imagine remains responsible for payments on all 23 properties under the master lease and was current as of december 31 , 2014. we do not anticipate any delay in future payments under the master lease , and as additional credit support we continue to hold a $ 9.0 million letter of credit from imagine and require them to maintain a $ 7.4 million escrow reserve . adelaar casino and resort project in sullivan county , new york the proposed ground lease tenant for a portion of our sullivan county , new york property , empire resorts , announced on june 30 , 2014 that it submitted an application to the new york state gaming facility location board ( “ flb ” ) for a class iii gaming license to operate a full-scale casino to be named montreign resort casino ( `` montreign `` ) . on december 17 , 2014 , the flb announced its recommendation for a license for montreign . with this recommendation , empire resorts is now applying to the new york state gaming commission for the official gaming license . if the casino license is granted and the parties proceed with the development of the project as set forth in the master plan submitted to sullivan county , new york , the total combined investment in the adelaar casino and resort project could be in excess of $ 1.0 billion , which may include land held for development ( $ 201.5 million at december 31 , 2014 ) , and additional investments outside of the casino by the company and others in excess of $ 200.0 million for infrastructure , a waterpark hotel , a redesign of the existing golf course and retail , restaurant , shopping and entertainment properties . in addition to the company , sources of this additional investment may include funding by tenants , joint venture partners , developers and purchasers of the land . empire resorts has reported that they plan to invest up to $ 630.0 million for the casino project . the adelaar casino and resort project also has been approved for up to $ 75.0 million in industrial development bonds to fund portions of the project . the size of the overall project , including the amount of capital necessary to complete it , will vary based upon a number of contingencies . we have received from empire resorts non-refundable option payments totaling $ 3.8 million through december 31 , 2014 which have been deferred and are expected to be recognized in income in the future as a part of lease accounting should a lease agreement be finalized with empire resorts . as further described in note 20 to the consolidated financial statements in this annual report on form 10-k , the adelaar casino and resort project is the subject of ongoing litigation for which we believe we have meritorious defenses . chief executive officer retirement on february 24 , 2015 , we announced that our president and chief executive officer , david brain , was retiring from the company . in connection with this change , we accrued for anticipated severance amounts ( including stock based compensation costs ) , which resulted in a charge to earnings in the first quarter of 2015 of approximately $ 18.5 million . results of operations year ended december 31 , 2014 compared to year ended december 31 , 2013 rental revenue was $ 286.7 million for the year ended december 31 , 2014 compared to $ 248.7 million for the year ended december 31 , 2013 . rental revenue increased $ 38.0 million from the prior period , of which $ 39.6 million was 45 related to acquisitions or build-to-suit projects completed in 2014 and 2013 and was partially offset by a net decrease of $ 1.6 million in rental revenue on existing properties due in part by the impact of a weaker canadian exchange rate . percentage rents of $ 2.0 million and $ 2.6 million were recognized during the years ended december 31 , 2014 and 2013 , respectively . straight-line rents of $ 8.7 million and $ 4.8 million were recognized during the years ended december 31 , 2014 and 2013 , respectively . during the year ended december 31 , 2014 , we experienced an increase of approximately 4.1 % in rental rates on approximately 91,000 square feet with respect to two lease renewals . additionally , we have funded or have agreed to

liquidity requirements short-term liquidity requirements consist primarily of normal recurring corporate operating expenses , debt service requirements and dividends to shareholders . we meet these requirements primarily through cash provided by operating activities . net cash provided by operating activities was $ 250.3 million , $ 234.1 million and $ 207.4 million for the years ended december 31 , 2014 , 2013 and 2012 , respectively . net cash used by investing activities was $ 376.2 million , $ 336.5 million and $ 255.8 million for the years ended december 31 , 2014 , 2013 and 2012 , respectively . net cash provided by financing activities was $ 121.6 million , $ 100.2 million and $ 44.2 million for the years ended december 31 , 2014 , 2013 and 2012 , respectively . we anticipate that our cash on hand , cash from operations , and funds available under our unsecured revolving credit facility will provide adequate liquidity to fund our operations , make interest and principal payments on our debt , and allow dividends to be paid to our shareholders and avoid corporate level federal income or excise tax in accordance with reit internal revenue code requirements . liquidity requirements at december 31 , 2014 consisted primarily of maturities of debt . contractual obligations as of december 31 , 2014 are as follows ( in thousands ) : replace_table_token_15_th commitments as of december 31 , 2014 , we had seven entertainment development projects for which we have commitments to fund approximately $ 29.8 million of additional improvements , 16 education development projects for which we have commitments to fund approximately $ 107.0 million of additional improvements and nine recreation development projects for which we have commitments to fund approximately $ 110.9 million . of these amounts , approximately $ 215.0 million is expected to be funded in 2015. development costs are advanced by us in periodic draws . if we determine that construction is not being completed in accordance with the terms of the development agreements , we can discontinue funding construction draws .


 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 requirements short-term liquidity requirements consist primarily of normal recurring corporate operating expenses , debt service requirements and dividends to shareholders . we meet these requirements primarily through cash provided by operating activities . net cash provided by operating activities was $ 250.3 million , $ 234.1 million and $ 207.4 million for the years ended december 31 , 2014 , 2013 and 2012 , respectively . net cash used by investing activities was $ 376.2 million , $ 336.5 million and $ 255.8 million for the years ended december 31 , 2014 , 2013 and 2012 , respectively . net cash provided by financing activities was $ 121.6 million , $ 100.2 million and $ 44.2 million for the years ended december 31 , 2014 , 2013 and 2012 , respectively . we anticipate that our cash on hand , cash from operations , and funds available under our unsecured revolving credit facility will provide adequate liquidity to fund our operations , make interest and principal payments on our debt , and allow dividends to be paid to our shareholders and avoid corporate level federal income or excise tax in accordance with reit internal revenue code requirements . liquidity requirements at december 31 , 2014 consisted primarily of maturities of debt . contractual obligations as of december 31 , 2014 are as follows ( in thousands ) : replace_table_token_15_th commitments as of december 31 , 2014 , we had seven entertainment development projects for which we have commitments to fund approximately $ 29.8 million of additional improvements , 16 education development projects for which we have commitments to fund approximately $ 107.0 million of additional improvements and nine recreation development projects for which we have commitments to fund approximately $ 110.9 million . of these amounts , approximately $ 215.0 million is expected to be funded in 2015. development costs are advanced by us in periodic draws . if we determine that construction is not being completed in accordance with the terms of the development agreements , we can discontinue funding construction draws .
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 Suspicious Activity Report : 38 operating results our total revenue , net income available to common shareholders and funds from operations as adjusted ( `` ffoaa `` ) are detailed below for the years ended december 31 , 2014 and 2013 ( in millions , except per share information ) : replace_table_token_13_th year ended december 31 , 2014 our total revenue , net income available to common shareholders of epr properties and ffoaa per diluted share for the year ended december 31 , 2014 were favorably impacted by the results of investment spending in 2013 and 2014 , a $ 5.0 million prepayment fee , lower financing rates and lower bad debt expense . our net income available to common shareholders of epr properties for the year ended december 31 , 2014 was favorably impacted by a $ 3.4 million reversal of a liability that was established related to the acquisition of toronto dundas square ( now sold ) as well as gains from property dispositions of $ 1.4 million . our net income available to common shareholders of epr properties for the year ended december 31 , 2014 was unfavorably impacted by the sale of four public charter schools , the december payoff of various mortgage notes due from peak resorts , inc. ( `` peak `` ) , a $ 3.8 million provision for loan loss , higher general and administrative costs , as well as higher income tax expense related to our canadian operations . our per share results for the year ended december 31 , 2014 were also unfavorably impacted by lower average leverage ( measured by debt to gross assets ) than in the prior year . year ended december 31 , 2013 our total revenue , net income available to common shareholders of epr properties and ffoaa per diluted share for the year ended december 31 , 2013 were favorably impacted by the recognition of $ 1.2 million in other income related to option payments received in connection with the adelaar casino and resort project in sullivan county , new york . our net income available to common shareholders of epr properties for the year ended december 31 , 2013 was also favorably impacted by a $ 4.5 million gain on early extinguishment of debt , a combined gain of $ 7.9 million related to the purchase and consolidation of our previously held equity interests in two joint ventures , the recognition of a net $ 14.2 million income tax benefit ( primarily triggered by tax law changes related to our real estate assets in canada ) , and gains of $ 4.3 million on sales of vineyard and winery properties as we exit that business . our net income available to common shareholders of epr properties and per share results for the year ended december 31 , 2013 were negatively impacted by $ 6.2 million in costs associated with loan refinancing . ffoaa is a non-gaap financial measure . for the definitions and further details on the calculations of ffoaa and certain other non-gaap financial measures , see section below titled `` funds from operations ( ffo ) , funds from operations as adjusted ( ffoaa ) and adjusted funds from operations ( affo ) . `` investment spending overview during 2014 , our total investment spending of $ 612.7 million was an increase of 52 % over our investment spending in 2013 with increases coming in each of our primary segments of entertainment , education and recreation . during 2014 , our investment spending in our entertainment segment was $ 170.8 million compared to $ 115.7 million in the prior year and included an acquisition of an 11 theatre portfolio for approximately $ 118 million . we continued to have build-to-suit opportunities available for megaplex theatres at attractive terms with both existing and new tenants . additionally , many megaplex theatre operators are expanding their food and beverage options and are now including in-theatre dining options , luxury seating and alcohol availability . this trend is expected to continue to provide build-to-suit opportunities for us in the future as well . 39 during 2014 , our investment spending in our education segment was $ 225.0 million compared to $ 155.5 million in the prior year , and included build-to-suit public charter schools , early childhood education centers and private schools . we continued to establish our position as a leading owner of public charter school real estate and expect this momentum to continue into 2015. we continued to diversify our tenant base , and as of year-end we had 33 different public charter school operators and we expect to continue to expand this number in 2015. during 2014 , we increased our investments in early childhood education centers and private schools and expect to continue to do so as we move forward . during 2014 , our investment spending in our recreation segment was $ 212.2 million compared to $ 127.3 million in the prior year , and primarily related to golf entertainment complexes as well as the funding of the water-park hotel at camelback mountain ski resort . we plan to continue to seek attractive investments in this segment in 2015. during 2014 , our investment spending in our other segment was $ 4.7 million and related to the adelaar casino and resort project in sullivan county , new york . this project is further discussed below under “ recent developments `` . capitalization strategies our property acquisitions and financing commitments are financed by cash from operations , borrowings under our unsecured revolving credit facility and unsecured term loan facility , long-term mortgage debt , the sale of debt and equity securities and the periodic sale of properties . during the past several years , we have taken significant steps to implement our strategy of migrating to an unsecured debt structure and maintaining significant liquidity by issuing $ 875.0 million of unsecured notes and paying off secured debt . story_separator_special_tag in conjunction with this payoff , we received a prepayment fee of $ 5.0 million which is included in mortgage and other financing income in the 44 accompanying consolidated statements of income for the year ended december 31 , 2014 in this annual report on form 10-k. the maturity dates of the remaining mortgage notes receivable totaling $ 93.6 million at december 31 , 2014 were extended to december 31 , 2034. additionally , $ 301 thousand of prepaid mortgage fees were written off which are included in costs associated with loan refinancing in the accompanying consolidated statements of income for the year ended december 31 , 2014 in this annual report on form 10-k. note receivable during the year ended december 31 , 2014 , we recognized a provision for loan loss of $ 3.8 million that relates to the full amount outstanding of one note receivable that was originated in january 2006. this note was made originally as a bridge loan to an anticipated larger transaction that we chose not to pursue in that same year . recent changes in the borrower 's financial status are such that future payments are no longer considered likely . imagine schools as of december 31 , 2014 , we have 17 schools that are occupied and operated by imagine , three schools that have been subleased by imagine , and three schools that remain non-operational . for those remaining non-operational schools , imagine continues to seek further opportunities for sale or sublease . imagine remains responsible for payments on all 23 properties under the master lease and was current as of december 31 , 2014. we do not anticipate any delay in future payments under the master lease , and as additional credit support we continue to hold a $ 9.0 million letter of credit from imagine and require them to maintain a $ 7.4 million escrow reserve . adelaar casino and resort project in sullivan county , new york the proposed ground lease tenant for a portion of our sullivan county , new york property , empire resorts , announced on june 30 , 2014 that it submitted an application to the new york state gaming facility location board ( “ flb ” ) for a class iii gaming license to operate a full-scale casino to be named montreign resort casino ( `` montreign `` ) . on december 17 , 2014 , the flb announced its recommendation for a license for montreign . with this recommendation , empire resorts is now applying to the new york state gaming commission for the official gaming license . if the casino license is granted and the parties proceed with the development of the project as set forth in the master plan submitted to sullivan county , new york , the total combined investment in the adelaar casino and resort project could be in excess of $ 1.0 billion , which may include land held for development ( $ 201.5 million at december 31 , 2014 ) , and additional investments outside of the casino by the company and others in excess of $ 200.0 million for infrastructure , a waterpark hotel , a redesign of the existing golf course and retail , restaurant , shopping and entertainment properties . in addition to the company , sources of this additional investment may include funding by tenants , joint venture partners , developers and purchasers of the land . empire resorts has reported that they plan to invest up to $ 630.0 million for the casino project . the adelaar casino and resort project also has been approved for up to $ 75.0 million in industrial development bonds to fund portions of the project . the size of the overall project , including the amount of capital necessary to complete it , will vary based upon a number of contingencies . we have received from empire resorts non-refundable option payments totaling $ 3.8 million through december 31 , 2014 which have been deferred and are expected to be recognized in income in the future as a part of lease accounting should a lease agreement be finalized with empire resorts . as further described in note 20 to the consolidated financial statements in this annual report on form 10-k , the adelaar casino and resort project is the subject of ongoing litigation for which we believe we have meritorious defenses . chief executive officer retirement on february 24 , 2015 , we announced that our president and chief executive officer , david brain , was retiring from the company . in connection with this change , we accrued for anticipated severance amounts ( including stock based compensation costs ) , which resulted in a charge to earnings in the first quarter of 2015 of approximately $ 18.5 million . results of operations year ended december 31 , 2014 compared to year ended december 31 , 2013 rental revenue was $ 286.7 million for the year ended december 31 , 2014 compared to $ 248.7 million for the year ended december 31 , 2013 . rental revenue increased $ 38.0 million from the prior period , of which $ 39.6 million was 45 related to acquisitions or build-to-suit projects completed in 2014 and 2013 and was partially offset by a net decrease of $ 1.6 million in rental revenue on existing properties due in part by the impact of a weaker canadian exchange rate . percentage rents of $ 2.0 million and $ 2.6 million were recognized during the years ended december 31 , 2014 and 2013 , respectively . straight-line rents of $ 8.7 million and $ 4.8 million were recognized during the years ended december 31 , 2014 and 2013 , respectively . during the year ended december 31 , 2014 , we experienced an increase of approximately 4.1 % in rental rates on approximately 91,000 square feet with respect to two lease renewals . additionally , we have funded or have agreed to

