our quality and outcome measures , as reported through the uniform data system for medical rehabilitation ( the “ uds ” ) , remained well above the average for hospitals included in the uds database , and they did so while we continued to increase our market share throughout 2012. as evidenced by the decrease in our total operating expenses as a percentage of net operating revenues , we also achieved incremental efficiencies in our cost structure . see the “ results of operations ” section of this item . our growth efforts also continued to yield positive results in 2012. specifically , we : continued development of the following de novo hospitals : replace_table_token_10_th * we have been awarded a certificate of need from the state authority , the award of which is under appeal . acquired 12 inpatient rehabilitation beds in andalusia , alabama from a subsidiary of lifepoint hospitals in order to add beds at our existing hospital in dothan , alabama ; acquired the 34-bed inpatient rehabilitation unit of christus santa rosa hospital - medical center . the operations of this unit have been relocated to and consolidated with our existing hospital in san antonio , texas ; entered into a letter of intent to acquire walton rehabilitation hospital , a 58-bed inpatient rehabilitation hospital in augusta , georgia . this transaction is expected to close in the first quarter of 2013 ; broke ground on a replacement hospital for healthsouth rehabilitation hospital of western massachusetts which is currently leased . we expect to relocate operations from the currently leased hospital to the new facility in december 2013 ; began accepting patients at our newly built , 40-bed inpatient rehabilitation hospital in ocala , florida in december ; and added 95 beds to existing hospitals . we also continued to enhance our liquidity and strengthen our balance sheet in 2012. we improved our overall debt profile in august 2012 by amending our credit agreement to increase the capacity , reduce the interest rate spread , and extend the maturity date of our revolving credit facility . then , in september 2012 , we completed a registered public offering of $ 275 million aggregate principal amount of 5.75 % senior notes due 2024 at a public offering price of 100 % of the principal amount , the proceeds of which were used to repay amounts outstanding under our revolving credit facility and redeem 10 % of the outstanding principal amount of our existing 7.25 % senior notes due 2018 and our existing 7.75 % senior notes due 2022. as a result of these transactions and our continued strong cash flows from operations , our liquidity increased from approximately $ 376 million as of december 31 , 2011 to approximately $ 693 million as of december 31 , 2012 . in addition , we repurchased 46,645 shares of our convertible perpetual preferred stock for $ 46.5 million . we also purchased , in conjunction with our joint venture partner , the land and building previously subject to an operating lease associated with our joint venture hospital in 28 fayetteville , arkansas . see the “ liquidity and capital resources ” section of this item and note 8 , long-term debt , to the accompanying consolidated financial statements . business outlook we believe our business outlook remains reasonably positive primarily for two reasons . first , demographic trends , such as population aging , will positively affect long-term demand for healthcare services . while we treat patients of all ages , most of our patients are persons 65 and older ( median age of a healthsouth patient is 72 years ) and have conditions such as strokes , hip fractures , and a variety of debilitating neurological conditions that are generally nondiscretionary in nature . we believe the demand for inpatient rehabilitative healthcare services will increase as the u.s. population ages and life expectancies increase . the number of medicare-eligible patients is expected to grow approximately 3 % per year for the foreseeable future , creating an attractive market . we believe these market factors align with our strengths in , and focus on , inpatient rehabilitative care . unlike many of our competitors that may offer inpatient rehabilitation as one of many secondary services , inpatient rehabilitation is our core business . in addition , we believe we can address the demand for inpatient rehabilitative services in markets where we currently do not have a presence by constructing or acquiring new hospitals . second , we are the industry leader in this growing sector . as the nation 's largest owner and operator of inpatient rehabilitation hospitals , we believe we differentiate ourselves from our competitors based on our broad platform of clinical expertise , the quality of our clinical outcomes , the application of rehabilitative technology , and the sustainability of best practices . we have invested considerable resources into clinical and management systems and protocols that have allowed us to consistently lower costs . our commitment to technology also includes the on-going implementation of our rehabilitation-specific electronic clinical information system . we believe this system will improve patient care and safety , enhance operational efficiency , and set the stage for connectivity with referral sources and health information exchanges . our hospitals also participate in the joint commission 's disease-specific care certification program . under this program , joint commission accredited organizations , like our hospitals , may seek certification for chronic diseases or conditions such as brain injury or stroke rehabilitation by demonstrating compliance with national standards , demonstrating the effective use of evidence-based clinical practice guidelines to manage and optimize patient care , and demonstrating an organized approach to performance measurement and evaluation of clinical outcomes . obtaining such certifications demonstrates our commitment to excellence in providing disease-specific care . currently , 86 of our hospitals hold one or more disease-specific certifications . story_separator_special_tag these other revenues approximated 1.5 % , 1.8 % , and 1.2 % of consolidated net operating revenues for the years ended december 31 , 2012 , 2011 , and 2010 , respectively . under irf-pps , hospitals are reimbursed on a “ per discharge ” basis . thus , the number of patient discharges is a key metric utilized by management to monitor and evaluate our performance . the number of outpatient visits is also tracked in order to measure the volume of outpatient activity each period . our results from 2010 through 2012 , our consolidated results of operations were as follows : replace_table_token_13_th 33 provision for doubtful accounts and operating expenses as a % of net operating revenues replace_table_token_14_th additional information regarding our operating results for the years ended december 31 , 2012 , 2011 , and 2010 is as follows : replace_table_token_15_th * excludes approximately 400 full-time equivalents in each year who are considered part of corporate overhead with their salaries and benefits included in general and administrative expenses in our consolidated statements of operations . full-time equivalents included in the above table represent healthsouth employees who participate in or support the operations of our hospitals and exclude an estimate of full-time equivalents related to contract labor . we actively manage the productive portion of our salaries and benefits utilizing certain metrics , including employees per occupied bed , or “ epob . ” this metric is determined by dividing the number of full-time equivalents , including an estimate of full-time equivalents from the utilization of contract labor , by the number of occupied beds during each period . the number of occupied beds is determined by multiplying the number of licensed beds by our occupancy percentage . in the discussion that follows , we use “ same-store ” comparisons to explain the changes in certain performance metrics and line items within our financial statements . we calculate same-store comparisons based on hospitals open throughout both the full current period and prior periods presented . these comparisons include the financial results of market consolidation transactions in existing markets , as it is difficult to determine , with precision , the incremental impact of these transactions on our results of operations . 34 2012 compared to 2011 net operating revenues net patient revenue from our hospitals was 7.8 % higher for the year ended december 31 , 2012 than the year ended december 31 , 2011. this increase was attributable to a 4.6 % increase in patient discharges and a 3.0 % increase in net patient revenue per discharge . discharge growth was comprised of 1.7 % growth from new stores and a 2.9 % increase in same-store discharges . discharge growth was enhanced during 2012 compared to 2011 by the additional day in february due to leap year as well as a 60 basis point increase in discharges resulting from the consolidation of st. vincent rehabilitation hospital beginning in the third quarter of 2012 , as described above . net patient revenue per discharge in 2012 benefited from pricing adjustments from medicare ( as discussed in item 1 , business , “ sources of revenues ” ) and managed care payors , higher average acuity for the patients served , and a higher percentage of medicare patients ( as shown in the above payor mix table ) . outpatient and other revenues include the receipt of state provider taxes . a number of states in which we operate hospitals assess a provider tax to certain healthcare providers . those tax revenues at the state level are generally matched by federal funds . in order to induce healthcare providers to serve low income patients , many states redistribute a substantial portion of these funds back to the various providers . these redistributions are based on different metrics than those used to assess the tax , and are thus in different amounts and proportions than the initial tax assessment . as a result , some providers receive a net benefit while others experience a net expense . see the discussion of other operating expenses below for information on state provider tax expenses . while state provider taxes are a regular component of our operating results , during 2011 , a new provider tax was implemented in pennsylvania where we operate nine inpatient hospitals . as a result of the implementation of this new provider tax in pennsylvania , we recorded approximately $ 5 million in revenues related to the period from july 1 , 2010 through december 31 , 2010 when we were notified by pennsylvania of the specific provider tax refund to be issued to us after pennsylvania had received approval from cms on its amended state plan relative to these taxes . excluding the state provider tax refunds discussed above , outpatient and other revenues decreased during 2012 compared to 2011 due to the decrease in outpatient volumes , the closure of outpatient satellite clinics in prior periods , and a reduction in home health pricing related to the 2012 medicare home health rule . outpatient volumes in the fourth quarter of 2012 were negatively impacted by the implementation of therapy caps to all hospital-based outpatient programs . the middle class tax relief and job creation act of 2012 applied therapy caps limiting how much medicare will pay for medically necessary outpatient therapy services per medicare patient in any one calendar year starting october 1 , 2012. when this was implemented in october 2012 , many medicare beneficiaries had already reached their cap limit for 2012 and chose not to receive additional outpatient therapy services since such services would not be covered by medicare . the decrease in outpatient volumes was slightly offset by an increase in the number of home health visits included in these volume metrics . provision for doubtful accounts as disclosed previously , we have experienced denials of certain diagnosis codes by medicare contractors based on medical necessity . we dispute ,

cash and cash equivalents . this amount excludes $ 49.3 million in restricted cash and $ 55.8 million of restricted marketable securities ( $ 39.4 million of restricted marketable securities are included in other long-term assets in our consolidated balance sheet ) . our restricted assets pertain primarily to obligations associated with our captive insurance company , as well as obligations we have under agreements with joint venture partners . see note 3 , cash and marketable securities , to the accompanying consolidated financial statements . in addition to cash and cash equivalents , as of december 31 , 2012 , we had approximately $ 561 million available to us under our revolving credit facility . our credit agreement governs the majority of our senior secured borrowing capacity and contains a leverage ratio and an interest coverage ratio as financial covenants . our leverage ratio is defined in our credit agreement as the ratio of consolidated total debt ( less up to $ 75 million of cash on hand ) to adjusted ebitda for the trailing four quarters . our interest coverage ratio is defined in our credit agreement as the ratio of adjusted ebitda to consolidated interest expense , excluding the amortization of financing fees , for the trailing four quarters . as of december 31 , 2012 , the maximum leverage ratio requirement per our credit agreement was 4.5x and the minimum interest coverage ratio requirement was 2.5x , and we were in compliance with these covenants . we do not face near-term refinancing risk , as the amounts outstanding under our credit agreement do not mature until 2017 , and none of our bonds are due until 2018 and beyond . see the “ contractual obligations ” section below for information related to our contractual obligations as of december 31 , 2012 . we anticipate we will continue to generate strong cash flows from operations that , together with availability under our revolving credit facility , will allow us to continue to invest in growth opportunities and continue to improve our existing core business .


 Write a concise suspicious activity report of the following text delimited by triple backquotes. Return your response as a formal report which covers the key points highlighting the location,dates,entity names and account holder information in chronological order of the text.
     ```cash and cash equivalents . this amount excludes $ 49.3 million in restricted cash and $ 55.8 million of restricted marketable securities ( $ 39.4 million of restricted marketable securities are included in other long-term assets in our consolidated balance sheet ) . our restricted assets pertain primarily to obligations associated with our captive insurance company , as well as obligations we have under agreements with joint venture partners . see note 3 , cash and marketable securities , to the accompanying consolidated financial statements . in addition to cash and cash equivalents , as of december 31 , 2012 , we had approximately $ 561 million available to us under our revolving credit facility . our credit agreement governs the majority of our senior secured borrowing capacity and contains a leverage ratio and an interest coverage ratio as financial covenants . our leverage ratio is defined in our credit agreement as the ratio of consolidated total debt ( less up to $ 75 million of cash on hand ) to adjusted ebitda for the trailing four quarters . our interest coverage ratio is defined in our credit agreement as the ratio of adjusted ebitda to consolidated interest expense , excluding the amortization of financing fees , for the trailing four quarters . as of december 31 , 2012 , the maximum leverage ratio requirement per our credit agreement was 4.5x and the minimum interest coverage ratio requirement was 2.5x , and we were in compliance with these covenants . we do not face near-term refinancing risk , as the amounts outstanding under our credit agreement do not mature until 2017 , and none of our bonds are due until 2018 and beyond . see the “ contractual obligations ” section below for information related to our contractual obligations as of december 31 , 2012 . we anticipate we will continue to generate strong cash flows from operations that , together with availability under our revolving credit facility , will allow us to continue to invest in growth opportunities and continue to improve our existing core business .
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 Suspicious Activity Report : our quality and outcome measures , as reported through the uniform data system for medical rehabilitation ( the “ uds ” ) , remained well above the average for hospitals included in the uds database , and they did so while we continued to increase our market share throughout 2012. as evidenced by the decrease in our total operating expenses as a percentage of net operating revenues , we also achieved incremental efficiencies in our cost structure . see the “ results of operations ” section of this item . our growth efforts also continued to yield positive results in 2012. specifically , we : continued development of the following de novo hospitals : replace_table_token_10_th * we have been awarded a certificate of need from the state authority , the award of which is under appeal . acquired 12 inpatient rehabilitation beds in andalusia , alabama from a subsidiary of lifepoint hospitals in order to add beds at our existing hospital in dothan , alabama ; acquired the 34-bed inpatient rehabilitation unit of christus santa rosa hospital - medical center . the operations of this unit have been relocated to and consolidated with our existing hospital in san antonio , texas ; entered into a letter of intent to acquire walton rehabilitation hospital , a 58-bed inpatient rehabilitation hospital in augusta , georgia . this transaction is expected to close in the first quarter of 2013 ; broke ground on a replacement hospital for healthsouth rehabilitation hospital of western massachusetts which is currently leased . we expect to relocate operations from the currently leased hospital to the new facility in december 2013 ; began accepting patients at our newly built , 40-bed inpatient rehabilitation hospital in ocala , florida in december ; and added 95 beds to existing hospitals . we also continued to enhance our liquidity and strengthen our balance sheet in 2012. we improved our overall debt profile in august 2012 by amending our credit agreement to increase the capacity , reduce the interest rate spread , and extend the maturity date of our revolving credit facility . then , in september 2012 , we completed a registered public offering of $ 275 million aggregate principal amount of 5.75 % senior notes due 2024 at a public offering price of 100 % of the principal amount , the proceeds of which were used to repay amounts outstanding under our revolving credit facility and redeem 10 % of the outstanding principal amount of our existing 7.25 % senior notes due 2018 and our existing 7.75 % senior notes due 2022. as a result of these transactions and our continued strong cash flows from operations , our liquidity increased from approximately $ 376 million as of december 31 , 2011 to approximately $ 693 million as of december 31 , 2012 . in addition , we repurchased 46,645 shares of our convertible perpetual preferred stock for $ 46.5 million . we also purchased , in conjunction with our joint venture partner , the land and building previously subject to an operating lease associated with our joint venture hospital in 28 fayetteville , arkansas . see the “ liquidity and capital resources ” section of this item and note 8 , long-term debt , to the accompanying consolidated financial statements . business outlook we believe our business outlook remains reasonably positive primarily for two reasons . first , demographic trends , such as population aging , will positively affect long-term demand for healthcare services . while we treat patients of all ages , most of our patients are persons 65 and older ( median age of a healthsouth patient is 72 years ) and have conditions such as strokes , hip fractures , and a variety of debilitating neurological conditions that are generally nondiscretionary in nature . we believe the demand for inpatient rehabilitative healthcare services will increase as the u.s. population ages and life expectancies increase . the number of medicare-eligible patients is expected to grow approximately 3 % per year for the foreseeable future , creating an attractive market . we believe these market factors align with our strengths in , and focus on , inpatient rehabilitative care . unlike many of our competitors that may offer inpatient rehabilitation as one of many secondary services , inpatient rehabilitation is our core business . in addition , we believe we can address the demand for inpatient rehabilitative services in markets where we currently do not have a presence by constructing or acquiring new hospitals . second , we are the industry leader in this growing sector . as the nation 's largest owner and operator of inpatient rehabilitation hospitals , we believe we differentiate ourselves from our competitors based on our broad platform of clinical expertise , the quality of our clinical outcomes , the application of rehabilitative technology , and the sustainability of best practices . we have invested considerable resources into clinical and management systems and protocols that have allowed us to consistently lower costs . our commitment to technology also includes the on-going implementation of our rehabilitation-specific electronic clinical information system . we believe this system will improve patient care and safety , enhance operational efficiency , and set the stage for connectivity with referral sources and health information exchanges . our hospitals also participate in the joint commission 's disease-specific care certification program . under this program , joint commission accredited organizations , like our hospitals , may seek certification for chronic diseases or conditions such as brain injury or stroke rehabilitation by demonstrating compliance with national standards , demonstrating the effective use of evidence-based clinical practice guidelines to manage and optimize patient care , and demonstrating an organized approach to performance measurement and evaluation of clinical outcomes . obtaining such certifications demonstrates our commitment to excellence in providing disease-specific care . currently , 86 of our hospitals hold one or more disease-specific certifications . story_separator_special_tag these other revenues approximated 1.5 % , 1.8 % , and 1.2 % of consolidated net operating revenues for the years ended december 31 , 2012 , 2011 , and 2010 , respectively . under irf-pps , hospitals are reimbursed on a “ per discharge ” basis . thus , the number of patient discharges is a key metric utilized by management to monitor and evaluate our performance . the number of outpatient visits is also tracked in order to measure the volume of outpatient activity each period . our results from 2010 through 2012 , our consolidated results of operations were as follows : replace_table_token_13_th 33 provision for doubtful accounts and operating expenses as a % of net operating revenues replace_table_token_14_th additional information regarding our operating results for the years ended december 31 , 2012 , 2011 , and 2010 is as follows : replace_table_token_15_th * excludes approximately 400 full-time equivalents in each year who are considered part of corporate overhead with their salaries and benefits included in general and administrative expenses in our consolidated statements of operations . full-time equivalents included in the above table represent healthsouth employees who participate in or support the operations of our hospitals and exclude an estimate of full-time equivalents related to contract labor . we actively manage the productive portion of our salaries and benefits utilizing certain metrics , including employees per occupied bed , or “ epob . ” this metric is determined by dividing the number of full-time equivalents , including an estimate of full-time equivalents from the utilization of contract labor , by the number of occupied beds during each period . the number of occupied beds is determined by multiplying the number of licensed beds by our occupancy percentage . in the discussion that follows , we use “ same-store ” comparisons to explain the changes in certain performance metrics and line items within our financial statements . we calculate same-store comparisons based on hospitals open throughout both the full current period and prior periods presented . these comparisons include the financial results of market consolidation transactions in existing markets , as it is difficult to determine , with precision , the incremental impact of these transactions on our results of operations . 34 2012 compared to 2011 net operating revenues net patient revenue from our hospitals was 7.8 % higher for the year ended december 31 , 2012 than the year ended december 31 , 2011. this increase was attributable to a 4.6 % increase in patient discharges and a 3.0 % increase in net patient revenue per discharge . discharge growth was comprised of 1.7 % growth from new stores and a 2.9 % increase in same-store discharges . discharge growth was enhanced during 2012 compared to 2011 by the additional day in february due to leap year as well as a 60 basis point increase in discharges resulting from the consolidation of st. vincent rehabilitation hospital beginning in the third quarter of 2012 , as described above . net patient revenue per discharge in 2012 benefited from pricing adjustments from medicare ( as discussed in item 1 , business , “ sources of revenues ” ) and managed care payors , higher average acuity for the patients served , and a higher percentage of medicare patients ( as shown in the above payor mix table ) . outpatient and other revenues include the receipt of state provider taxes . a number of states in which we operate hospitals assess a provider tax to certain healthcare providers . those tax revenues at the state level are generally matched by federal funds . in order to induce healthcare providers to serve low income patients , many states redistribute a substantial portion of these funds back to the various providers . these redistributions are based on different metrics than those used to assess the tax , and are thus in different amounts and proportions than the initial tax assessment . as a result , some providers receive a net benefit while others experience a net expense . see the discussion of other operating expenses below for information on state provider tax expenses . while state provider taxes are a regular component of our operating results , during 2011 , a new provider tax was implemented in pennsylvania where we operate nine inpatient hospitals . as a result of the implementation of this new provider tax in pennsylvania , we recorded approximately $ 5 million in revenues related to the period from july 1 , 2010 through december 31 , 2010 when we were notified by pennsylvania of the specific provider tax refund to be issued to us after pennsylvania had received approval from cms on its amended state plan relative to these taxes . excluding the state provider tax refunds discussed above , outpatient and other revenues decreased during 2012 compared to 2011 due to the decrease in outpatient volumes , the closure of outpatient satellite clinics in prior periods , and a reduction in home health pricing related to the 2012 medicare home health rule . outpatient volumes in the fourth quarter of 2012 were negatively impacted by the implementation of therapy caps to all hospital-based outpatient programs . the middle class tax relief and job creation act of 2012 applied therapy caps limiting how much medicare will pay for medically necessary outpatient therapy services per medicare patient in any one calendar year starting october 1 , 2012. when this was implemented in october 2012 , many medicare beneficiaries had already reached their cap limit for 2012 and chose not to receive additional outpatient therapy services since such services would not be covered by medicare . the decrease in outpatient volumes was slightly offset by an increase in the number of home health visits included in these volume metrics . provision for doubtful accounts as disclosed previously , we have experienced denials of certain diagnosis codes by medicare contractors based on medical necessity . we dispute ,

