of this amount , approximately $ 1.0 million was included in general and administrative expenses and $ 0.4 million was included in operating expenses . impairment of investment in unconsolidated affiliate during the third quarter of 2017 , we completed a review of our investment in vestacare and determined that there was an other than temporary impairment as the current projected operating results of vestacare did not support the carrying value of our investment . as such , we recognized a pre-tax impairment charge of $ 2.5 million during the third quarter of 2017 related to our investment in vestacare . see note 7 in the notes to consolidated financial statements for further information . results of operations marketing our crude oil marketing segment revenues , operating earnings and selected costs were as follows for the periods indicated ( in thousands ) : replace_table_token_10_th ( 1 ) represents the percentage increase ( decrease ) from the prior year . volume and price information were as follows for the periods indicated : replace_table_token_11_th ( 1 ) reflects the volume purchased from third parties at the field level of operations . 2017 compared to 2016 . crude oil marketing revenues increased by $ 223.5 million during the year ended december 31 , 2017 as compared to 2016 primarily as a result of an increase in the market price of crude oil , which increased revenues by approximately $ 329.7 million , partially offset by lower crude oil volumes , which decreased revenues by approximately $ 106.2 million . the average crude oil price received was $ 39.30 for 2016 , which increased to $ 49.88 for 2017 . 20 our marketing operating earnings for the year ended december 31 , 2017 decreased by $ 5.3 million as compared to 2016 , primarily as a result of declines in crude oil volumes , including declines as a result of the effects of hurricane harvey , which affected the gulf coast area in late august and early september 2017 , as well as a narrowing of margins during 2017. operating earnings were also impacted by inventory valuation changes ( as shown in the table below ) and the implementation in august 2017 of a voluntary early retirement program for certain employees , which resulted in an increase in personnel expenses of approximately $ 0.4 million . during the latter part of 2017 , volumes began increasing as activity in certain marketing areas increased primarily as a result of increased wellhead purchases . driver commissions decreased by $ 1.9 million during the year ended december 31 , 2017 as compared to 2016 , primarily as a result of the decrease in crude oil marketing volumes in 2017. insurance costs decreased by $ 2.9 million during the year ended december 31 , 2017 as compared to 2016 , primarily as a result of favorable driver safety performance and reduced mileage during 2017 as compared to 2016. fuel costs decreased by $ 0.1 million during the year ended december 31 , 2017 as compared to 2016 consistent with decreased marketing volumes and lower crude oil prices during 2016 , offset by an increase in the price of diesel fuel during 2017 as compared to 2016 . 2016 compared to 2015 . crude oil marketing revenues decreased by $ 832.1 million during the year ended december 31 , 2016 as compared to 2015 , primarily as a result of lower crude oil volumes , which decreased revenues by approximately $ 475.5 million and a decrease in the market price of crude oil , which decreased revenues by approximately $ 356.6 million . the average crude oil price received was $ 45.41 for 2015 , which decreased to $ 39.30 for 2016. lower crude oil prices resulted in curtailed drilling efforts in most areas . crude marketing volumes decreased as a result of lower wellhead purchases in 2016 as compared to 2015. our marketing segment operating earnings for the year ended december 31 , 2016 decreased by $ 5.9 million as compared to 2015 , primarily as a result of declines in crude oil volumes and a decrease in the market price of crude oil . volume declines resulted from a decrease in wellhead purchases , partially offset by inventory valuation changes ( as shown in the table below ) . driver commissions decreased by $ 7.3 million during the year ended december 31 , 2016 as compared to 2015 , primarily as a result of the decrease in crude oil marketing volumes . insurance costs decreased by $ 1.3 million during the year ended december 31 , 2016 as compared to 2015 , primarily as a result of favorable driver safety performance during 2016 as compared to 2015. fuel costs decreased by $ 4.5 million during the year ended december 31 , 2016 as compared to 2015 consistent with decreased marketing volumes and lower crude oil prices during 2016 as compared to 2015. field level operating earnings ( non-gaap financial measure ) . inventory valuations and forward commodity contract ( derivatives or mark-to-market ) valuations are two significant factors affecting comparative crude oil marketing segment operating earnings . as a purchaser and shipper of crude oil , we hold inventory in storage tanks and third-party pipelines . during periods of increasing crude oil prices , we recognize inventory liquidation gains while during periods of falling prices , we recognize inventory liquidation and valuation losses . crude oil marketing operating earnings can be affected by the valuations of our forward month commodity contracts ( derivative instruments ) . these non-cash valuations are calculated and recorded at each period end based on the underlying data existing as of such date . we generally enter into these derivative contracts as part of a pricing strategy based on crude oil purchases at the wellhead ( field level ) . story_separator_special_tag our crude oil marketing segment spending levels were consistent during 2013 and 2014 and were backed by crude oil prices remaining strong , in the $ 90 – $ 100 per barrel range . in late 2014 , crude oil prices fell and we curtailed spending during 2015 , 2016 and 2017. in our transportation segment , 2013 was stable with an increase in expenditures in 2014 to add capacity tracking with the petrochemical industry expansion efforts . however , in late 2015 and continuing into 2016 and 2017 , demand for truck services weakened . the major project for 2016 was improvements to the existing houston terminal facility . we are seeing increased demand in our transportation segment in 2017 and have plans to grow this segment in 2017. we exited the crude oil and natural gas exploration and production business with the bankruptcy filing and subsequent sale of our crude oil and natural gas assets . we currently do not have any plans to pursue additional medical-related investments . 29 other items contractual obligations the following table summarizes our significant contractual obligations at december 31 , 2017 ( in thousands ) : replace_table_token_23_th _ ( 1 ) amounts represent our principal contractual commitments , including interest , outstanding under capital leases we entered into during 2017 for certain tractors in our marketing segment . ( 2 ) amounts represent rental obligations under non-cancelable operating leases and terminal arrangements with terms in excess of one year . ( 3 ) amount represents commitments to purchase certain quantities of crude oil substantially in january 2018 in connection with our crude oil marketing activities . these commodity purchase obligations are the basis for commodity sales , which generate the cash flow necessary to meet such purchase obligations . in january 2018 , we entered into a new lease agreement with a seven year term for storage tanks and other related assets in the port of victoria area of texas in our crude oil marketing segment . annual commitments for the years ended december 31 , 2018 through 2025 will be approximately $ 1.5 million per year , for a total of approximately $ 10.1 million . we maintain certain lease arrangements with independent truck owner-operators for use of their equipment and driver services on a month-to-month basis . in addition , we enter into office space and certain lease and terminal access contracts in order to provide tank storage and dock access for our crude oil marketing business . these storage and access contracts require certain minimum monthly payments for the term of the contracts . rental expense was as follows for the periods indicated ( in thousands ) : replace_table_token_24_th insurance our primary insurance needs are workers ' compensation , automobile and umbrella liability coverage for our trucking fleet and medical insurance for our employees . insurance costs were as follows for the periods indicated ( in thousands ) : replace_table_token_25_th off-balance sheet arrangements we have no off-balance sheet arrangements that have or are reasonably expected to have a material current or future effect on our financial position , results of operations or cash flows . 30 related party transactions for information regarding our related party transactions , see note 9 of the notes to consolidated financial statements included under part ii , item 8 of this annual report . recent accounting developments for information regarding recent accounting developments , see note 2 of the notes to consolidated financial statements included under part ii , item 8 of this annual report . outlook we took various steps to streamline our business in 2017 , which we anticipate will lead to increased margins in both of our core segments during 2018. our focus in 2018 will be on expanding our core businesses and working on strategic business development . in spite of recovering crude oil prices and increased production in our crude oil gathering and marketing core areas , margins remain tight . competition with peers and with pipeline direct connects to lease production remains challenging . our major objectives for 2018 are as follows : marketing – we will have a focus on increasing margins to maximize cash flow , capturing midstream opportunities associated with increasing rig counts , drilling and completion activity in the u.s. transportation – we plan to increase truck utilization , upgrade fleet quality and enhance driver retention and recruitment . the transportation segment is uniquely positioned to take advantage of major downstream infrastructure projects that are taking place across the gulf coast . strategic business development – we will deploy a disciplined investment approach to growth in our two core segments and funding new growth opportunities that are adjacent and complimentary to existing operating activities . critical accounting policies and estimates in our financial reporting processes , we employ methods , estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities as of the date of our financial statements . these methods , estimates and assumptions also affect the reported amounts of revenues and expenses for each reporting period . investors should be aware that actual results could differ from these estimates if the underlying assumptions prove to be incorrect . the following sections discuss the use of estimates within our critical accounting policies and estimates . fair value accounting we enter into certain forward commodity contracts that are required to be recorded at fair value , and these contracts are recorded as either an asset or liability measured at its fair value . changes in fair value are recognized immediately in earnings unless the derivatives qualify for , and we elect , cash flow hedge accounting . we had no contracts designated for hedge accounting during the years ended december 31 , 2017 , 2016 and 2015 . 31 we utilize a market approach to valuing our commodity contracts . on a contract by contract , forward month by forward month basis , we obtain

liquidity and capital resources liquidity our liquidity is from our cash balance and net cash provided by operating activities and is therefore dependent on the success of future operations . if our cash inflow subsides or turns negative , we will evaluate our investment plan and remain flexible . one of our wholly owned subsidiaries , arec , filed for bankruptcy in april 2017. over the past few years , we have de-emphasized our upstream operations and do not expect this chapter 11 filing by arec to have a material adverse impact on any of our core businesses . in connection with its bankruptcy filing , arec entered into the dip credit agreement with ae . arec borrowed approximately $ 0.4 million under the dip credit agreement , and the amount was repaid during the third quarter of 2017 with proceeds from the sales of the assets . ae was the primary creditor in arec 's chapter 11 process . as a result of an auction process ( see note 1 in the notes to consolidated financial statements ) , arec sold its assets for approximately $ 5.2 million during 2017. after settlement of certain claims in late 2017 , ae received approximately $ 2.8 million from arec . ae anticipates receiving an additional $ 0.4 million in 2018 when the bankruptcy case is dismissed .


 Write a concise suspicious activity report of the following text delimited by triple backquotes. Return your response as a formal report which covers the key points highlighting the location,dates,entity names and account holder information in chronological order of the text.
     ```liquidity and capital resources liquidity our liquidity is from our cash balance and net cash provided by operating activities and is therefore dependent on the success of future operations . if our cash inflow subsides or turns negative , we will evaluate our investment plan and remain flexible . one of our wholly owned subsidiaries , arec , filed for bankruptcy in april 2017. over the past few years , we have de-emphasized our upstream operations and do not expect this chapter 11 filing by arec to have a material adverse impact on any of our core businesses . in connection with its bankruptcy filing , arec entered into the dip credit agreement with ae . arec borrowed approximately $ 0.4 million under the dip credit agreement , and the amount was repaid during the third quarter of 2017 with proceeds from the sales of the assets . ae was the primary creditor in arec 's chapter 11 process . as a result of an auction process ( see note 1 in the notes to consolidated financial statements ) , arec sold its assets for approximately $ 5.2 million during 2017. after settlement of certain claims in late 2017 , ae received approximately $ 2.8 million from arec . ae anticipates receiving an additional $ 0.4 million in 2018 when the bankruptcy case is dismissed .
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 Suspicious Activity Report : of this amount , approximately $ 1.0 million was included in general and administrative expenses and $ 0.4 million was included in operating expenses . impairment of investment in unconsolidated affiliate during the third quarter of 2017 , we completed a review of our investment in vestacare and determined that there was an other than temporary impairment as the current projected operating results of vestacare did not support the carrying value of our investment . as such , we recognized a pre-tax impairment charge of $ 2.5 million during the third quarter of 2017 related to our investment in vestacare . see note 7 in the notes to consolidated financial statements for further information . results of operations marketing our crude oil marketing segment revenues , operating earnings and selected costs were as follows for the periods indicated ( in thousands ) : replace_table_token_10_th ( 1 ) represents the percentage increase ( decrease ) from the prior year . volume and price information were as follows for the periods indicated : replace_table_token_11_th ( 1 ) reflects the volume purchased from third parties at the field level of operations . 2017 compared to 2016 . crude oil marketing revenues increased by $ 223.5 million during the year ended december 31 , 2017 as compared to 2016 primarily as a result of an increase in the market price of crude oil , which increased revenues by approximately $ 329.7 million , partially offset by lower crude oil volumes , which decreased revenues by approximately $ 106.2 million . the average crude oil price received was $ 39.30 for 2016 , which increased to $ 49.88 for 2017 . 20 our marketing operating earnings for the year ended december 31 , 2017 decreased by $ 5.3 million as compared to 2016 , primarily as a result of declines in crude oil volumes , including declines as a result of the effects of hurricane harvey , which affected the gulf coast area in late august and early september 2017 , as well as a narrowing of margins during 2017. operating earnings were also impacted by inventory valuation changes ( as shown in the table below ) and the implementation in august 2017 of a voluntary early retirement program for certain employees , which resulted in an increase in personnel expenses of approximately $ 0.4 million . during the latter part of 2017 , volumes began increasing as activity in certain marketing areas increased primarily as a result of increased wellhead purchases . driver commissions decreased by $ 1.9 million during the year ended december 31 , 2017 as compared to 2016 , primarily as a result of the decrease in crude oil marketing volumes in 2017. insurance costs decreased by $ 2.9 million during the year ended december 31 , 2017 as compared to 2016 , primarily as a result of favorable driver safety performance and reduced mileage during 2017 as compared to 2016. fuel costs decreased by $ 0.1 million during the year ended december 31 , 2017 as compared to 2016 consistent with decreased marketing volumes and lower crude oil prices during 2016 , offset by an increase in the price of diesel fuel during 2017 as compared to 2016 . 2016 compared to 2015 . crude oil marketing revenues decreased by $ 832.1 million during the year ended december 31 , 2016 as compared to 2015 , primarily as a result of lower crude oil volumes , which decreased revenues by approximately $ 475.5 million and a decrease in the market price of crude oil , which decreased revenues by approximately $ 356.6 million . the average crude oil price received was $ 45.41 for 2015 , which decreased to $ 39.30 for 2016. lower crude oil prices resulted in curtailed drilling efforts in most areas . crude marketing volumes decreased as a result of lower wellhead purchases in 2016 as compared to 2015. our marketing segment operating earnings for the year ended december 31 , 2016 decreased by $ 5.9 million as compared to 2015 , primarily as a result of declines in crude oil volumes and a decrease in the market price of crude oil . volume declines resulted from a decrease in wellhead purchases , partially offset by inventory valuation changes ( as shown in the table below ) . driver commissions decreased by $ 7.3 million during the year ended december 31 , 2016 as compared to 2015 , primarily as a result of the decrease in crude oil marketing volumes . insurance costs decreased by $ 1.3 million during the year ended december 31 , 2016 as compared to 2015 , primarily as a result of favorable driver safety performance during 2016 as compared to 2015. fuel costs decreased by $ 4.5 million during the year ended december 31 , 2016 as compared to 2015 consistent with decreased marketing volumes and lower crude oil prices during 2016 as compared to 2015. field level operating earnings ( non-gaap financial measure ) . inventory valuations and forward commodity contract ( derivatives or mark-to-market ) valuations are two significant factors affecting comparative crude oil marketing segment operating earnings . as a purchaser and shipper of crude oil , we hold inventory in storage tanks and third-party pipelines . during periods of increasing crude oil prices , we recognize inventory liquidation gains while during periods of falling prices , we recognize inventory liquidation and valuation losses . crude oil marketing operating earnings can be affected by the valuations of our forward month commodity contracts ( derivative instruments ) . these non-cash valuations are calculated and recorded at each period end based on the underlying data existing as of such date . we generally enter into these derivative contracts as part of a pricing strategy based on crude oil purchases at the wellhead ( field level ) . story_separator_special_tag our crude oil marketing segment spending levels were consistent during 2013 and 2014 and were backed by crude oil prices remaining strong , in the $ 90 – $ 100 per barrel range . in late 2014 , crude oil prices fell and we curtailed spending during 2015 , 2016 and 2017. in our transportation segment , 2013 was stable with an increase in expenditures in 2014 to add capacity tracking with the petrochemical industry expansion efforts . however , in late 2015 and continuing into 2016 and 2017 , demand for truck services weakened . the major project for 2016 was improvements to the existing houston terminal facility . we are seeing increased demand in our transportation segment in 2017 and have plans to grow this segment in 2017. we exited the crude oil and natural gas exploration and production business with the bankruptcy filing and subsequent sale of our crude oil and natural gas assets . we currently do not have any plans to pursue additional medical-related investments . 29 other items contractual obligations the following table summarizes our significant contractual obligations at december 31 , 2017 ( in thousands ) : replace_table_token_23_th _ ( 1 ) amounts represent our principal contractual commitments , including interest , outstanding under capital leases we entered into during 2017 for certain tractors in our marketing segment . ( 2 ) amounts represent rental obligations under non-cancelable operating leases and terminal arrangements with terms in excess of one year . ( 3 ) amount represents commitments to purchase certain quantities of crude oil substantially in january 2018 in connection with our crude oil marketing activities . these commodity purchase obligations are the basis for commodity sales , which generate the cash flow necessary to meet such purchase obligations . in january 2018 , we entered into a new lease agreement with a seven year term for storage tanks and other related assets in the port of victoria area of texas in our crude oil marketing segment . annual commitments for the years ended december 31 , 2018 through 2025 will be approximately $ 1.5 million per year , for a total of approximately $ 10.1 million . we maintain certain lease arrangements with independent truck owner-operators for use of their equipment and driver services on a month-to-month basis . in addition , we enter into office space and certain lease and terminal access contracts in order to provide tank storage and dock access for our crude oil marketing business . these storage and access contracts require certain minimum monthly payments for the term of the contracts . rental expense was as follows for the periods indicated ( in thousands ) : replace_table_token_24_th insurance our primary insurance needs are workers ' compensation , automobile and umbrella liability coverage for our trucking fleet and medical insurance for our employees . insurance costs were as follows for the periods indicated ( in thousands ) : replace_table_token_25_th off-balance sheet arrangements we have no off-balance sheet arrangements that have or are reasonably expected to have a material current or future effect on our financial position , results of operations or cash flows . 30 related party transactions for information regarding our related party transactions , see note 9 of the notes to consolidated financial statements included under part ii , item 8 of this annual report . recent accounting developments for information regarding recent accounting developments , see note 2 of the notes to consolidated financial statements included under part ii , item 8 of this annual report . outlook we took various steps to streamline our business in 2017 , which we anticipate will lead to increased margins in both of our core segments during 2018. our focus in 2018 will be on expanding our core businesses and working on strategic business development . in spite of recovering crude oil prices and increased production in our crude oil gathering and marketing core areas , margins remain tight . competition with peers and with pipeline direct connects to lease production remains challenging . our major objectives for 2018 are as follows : marketing – we will have a focus on increasing margins to maximize cash flow , capturing midstream opportunities associated with increasing rig counts , drilling and completion activity in the u.s. transportation – we plan to increase truck utilization , upgrade fleet quality and enhance driver retention and recruitment . the transportation segment is uniquely positioned to take advantage of major downstream infrastructure projects that are taking place across the gulf coast . strategic business development – we will deploy a disciplined investment approach to growth in our two core segments and funding new growth opportunities that are adjacent and complimentary to existing operating activities . critical accounting policies and estimates in our financial reporting processes , we employ methods , estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities as of the date of our financial statements . these methods , estimates and assumptions also affect the reported amounts of revenues and expenses for each reporting period . investors should be aware that actual results could differ from these estimates if the underlying assumptions prove to be incorrect . the following sections discuss the use of estimates within our critical accounting policies and estimates . fair value accounting we enter into certain forward commodity contracts that are required to be recorded at fair value , and these contracts are recorded as either an asset or liability measured at its fair value . changes in fair value are recognized immediately in earnings unless the derivatives qualify for , and we elect , cash flow hedge accounting . we had no contracts designated for hedge accounting during the years ended december 31 , 2017 , 2016 and 2015 . 31 we utilize a market approach to valuing our commodity contracts . on a contract by contract , forward month by forward month basis , we obtain

