as our nwfcs credit facility and the timber funds ' mortgages payable . story_separator_special_tag style= `` color : # 000000 ; font-family : 'arial ' , sans-serif ; font-size:10pt ; font-weight:400 ; line-height:120 % `` > 52 cash income tax payments in 2021 are expected to be between $ 13 million and $ 15 million , primarily due to the new zealand subsidiary . performance and liquidity indicators the discussion below is presented to enhance the reader 's understanding of our operating performance , liquidity , ability to generate cash and satisfy rating agency and creditor requirements . this information includes two measures of financial results : adjusted earnings before interest , taxes , depreciation , depletion and amortization ( “ adjusted ebitda ” ) , and cash available for distribution ( “ cad ” ) . these measures are not defined by gaap and the discussion of adjusted ebitda and cad is not intended to conflict with or change any of the gaap disclosures described above . management considers these measures to be important to estimate the enterprise and shareholder values and of our core segments , and for allocating capital resources . in addition , analysts , investors and creditors use these measures when analyzing our operating performance , financial condition and cash generating ability . management uses adjusted ebitda as a performance measure and cad as a liquidity measure . adjusted ebitda and cad as defined may not be comparable to similarly titled measures reported by other companies . these measures should not be considered in isolation from , and are not intended to represent an alternative to , our results reported in accordance with gaap . adjusted ebitda is defined as earnings before interest , taxes , depreciation , depletion , amortization , the non-cash cost of land and improved development , non-operating income and expense , operating loss attributable to noncontrolling interest in timber funds , costs related to the merger with pope resources , timber write-offs resulting from casualty events , and large dispositions . below is a reconciliation of net income to adjusted ebitda for the three years ended december 31 ( in millions of dollars ) : replace_table_token_32_th ( a ) timber write-offs resulting from casualty events include the write-off of merchantable and pre-merchantable timber volume destroyed by casualty events which can not be salvaged . ( b ) costs related to the merger with pope resources include legal , accounting , due diligence , consulting and other costs related to the merger with pope resources . ( c ) large dispositions are defined as transactions involving the sale of timberland that exceed $ 20 million in size and do not have a demonstrable premium relative to timberland value . 53 the following tables provide a reconciliation of operating income ( loss ) by segment to adjusted ebitda by segment for the three years ended december 31 ( in millions of dollars ) : replace_table_token_33_th ( a ) timber funds includes $ 7.3 million related to timber write-offs resulting from casualty events . ( b ) timber write-offs resulting from casualty events includes the write-off of merchantable and pre-merchantable timber volume destroyed by casualty events which can not be salvaged . ( c ) costs related to the merger with pope resources include legal , accounting , due diligence , consulting and other costs related to the merger with pope resources . ( d ) large dispositions are defined as transactions involving the sale of timberland that exceed $ 20 million in size and do not have a demonstrable premium relative to timberland value . cash available for distribution ( cad ) is defined as cash provided by operating activities adjusted for capital spending ( excluding timberland acquisitions and real estate development investments ) , cad attributable to noncontrolling interest in timber funds and working capital and other balance sheet changes . cad is a non-gaap measure of cash generated during a period that is available for common stock dividends , distributions to noncontrolling interest in the operating partnership , distributions to the new zealand minority shareholder , repurchase of the company 's common shares , debt reduction , timberland acquisitions and real estate development investments . in compliance with sec requirements for non-gaap measures , we reduce cad by mandatory debt repayments , which results in the measure entitled “ adjusted cad . ” cad and adjusted cad generated in any period is not necessarily indicative of the cad that may be generated in future periods . 54 below is a reconciliation of cash provided by operating activities to adjusted cad for the three years ended december 31 ( in millions ) : replace_table_token_34_th replace_table_token_35_th ( a ) capital expenditures exclude timberland acquisitions and real estate development investments . ( b ) costs related to the merger with pope resources include legal , accounting , due diligence , consulting and other costs related to the merger with pope resources . ( c ) excludes debt repayments on the new zealand subsidiary noncontrolling interest shareholder loan . the following table provides supplemental cash flow data for the three years ended december 31 ( in millions ) : replace_table_token_36_th ( a ) includes debt repayments on the new zealand subsidiary noncontrolling interest shareholder loan . off-balance sheet arrangements we utilize off-balance sheet arrangements to provide credit support for certain suppliers and vendors in case of their default on critical obligations , and collateral for outstanding claims under our previous workers ' compensation self-insurance programs . these arrangements consist of standby letters of credit and surety bonds . as part of our ongoing operations , we also periodically issue guarantees to third parties . off-balance sheet arrangements are not considered a source of liquidity or capital resources and do not expose us to material risks or material unfavorable financial impacts . see note 14 — guarantees for further discussion . 55 contractual financial obligations in addition to using cash flow from operations , proceeds story_separator_special_tag as our nwfcs credit facility and the timber funds ' mortgages payable . story_separator_special_tag style= `` color : # 000000 ; font-family : 'arial ' , sans-serif ; font-size:10pt ; font-weight:400 ; line-height:120 % `` > 52 cash income tax payments in 2021 are expected to be between $ 13 million and $ 15 million , primarily due to the new zealand subsidiary . performance and liquidity indicators the discussion below is presented to enhance the reader 's understanding of our operating performance , liquidity , ability to generate cash and satisfy rating agency and creditor requirements . this information includes two measures of financial results : adjusted earnings before interest , taxes , depreciation , depletion and amortization ( “ adjusted ebitda ” ) , and cash available for distribution ( “ cad ” ) . these measures are not defined by gaap and the discussion of adjusted ebitda and cad is not intended to conflict with or change any of the gaap disclosures described above . management considers these measures to be important to estimate the enterprise and shareholder values and of our core segments , and for allocating capital resources . in addition , analysts , investors and creditors use these measures when analyzing our operating performance , financial condition and cash generating ability . management uses adjusted ebitda as a performance measure and cad as a liquidity measure . adjusted ebitda and cad as defined may not be comparable to similarly titled measures reported by other companies . these measures should not be considered in isolation from , and are not intended to represent an alternative to , our results reported in accordance with gaap . adjusted ebitda is defined as earnings before interest , taxes , depreciation , depletion , amortization , the non-cash cost of land and improved development , non-operating income and expense , operating loss attributable to noncontrolling interest in timber funds , costs related to the merger with pope resources , timber write-offs resulting from casualty events , and large dispositions . below is a reconciliation of net income to adjusted ebitda for the three years ended december 31 ( in millions of dollars ) : replace_table_token_32_th ( a ) timber write-offs resulting from casualty events include the write-off of merchantable and pre-merchantable timber volume destroyed by casualty events which can not be salvaged . ( b ) costs related to the merger with pope resources include legal , accounting , due diligence , consulting and other costs related to the merger with pope resources . ( c ) large dispositions are defined as transactions involving the sale of timberland that exceed $ 20 million in size and do not have a demonstrable premium relative to timberland value . 53 the following tables provide a reconciliation of operating income ( loss ) by segment to adjusted ebitda by segment for the three years ended december 31 ( in millions of dollars ) : replace_table_token_33_th ( a ) timber funds includes $ 7.3 million related to timber write-offs resulting from casualty events . ( b ) timber write-offs resulting from casualty events includes the write-off of merchantable and pre-merchantable timber volume destroyed by casualty events which can not be salvaged . ( c ) costs related to the merger with pope resources include legal , accounting , due diligence , consulting and other costs related to the merger with pope resources . ( d ) large dispositions are defined as transactions involving the sale of timberland that exceed $ 20 million in size and do not have a demonstrable premium relative to timberland value . cash available for distribution ( cad ) is defined as cash provided by operating activities adjusted for capital spending ( excluding timberland acquisitions and real estate development investments ) , cad attributable to noncontrolling interest in timber funds and working capital and other balance sheet changes . cad is a non-gaap measure of cash generated during a period that is available for common stock dividends , distributions to noncontrolling interest in the operating partnership , distributions to the new zealand minority shareholder , repurchase of the company 's common shares , debt reduction , timberland acquisitions and real estate development investments . in compliance with sec requirements for non-gaap measures , we reduce cad by mandatory debt repayments , which results in the measure entitled “ adjusted cad . ” cad and adjusted cad generated in any period is not necessarily indicative of the cad that may be generated in future periods . 54 below is a reconciliation of cash provided by operating activities to adjusted cad for the three years ended december 31 ( in millions ) : replace_table_token_34_th replace_table_token_35_th ( a ) capital expenditures exclude timberland acquisitions and real estate development investments . ( b ) costs related to the merger with pope resources include legal , accounting , due diligence , consulting and other costs related to the merger with pope resources . ( c ) excludes debt repayments on the new zealand subsidiary noncontrolling interest shareholder loan . the following table provides supplemental cash flow data for the three years ended december 31 ( in millions ) : replace_table_token_36_th ( a ) includes debt repayments on the new zealand subsidiary noncontrolling interest shareholder loan . off-balance sheet arrangements we utilize off-balance sheet arrangements to provide credit support for certain suppliers and vendors in case of their default on critical obligations , and collateral for outstanding claims under our previous workers ' compensation self-insurance programs . these arrangements consist of standby letters of credit and surety bonds . as part of our ongoing operations , we also periodically issue guarantees to third parties . off-balance sheet arrangements are not considered a source of liquidity or capital resources and do not expose us to material risks or material unfavorable financial impacts . see note 14 — guarantees for further discussion . 55 contractual financial obligations in addition to using cash flow from operations , proceeds

cash flows the following table summarizes our cash flows from operating , investing and financing activities for each of the three years ended december 31 ( in millions of dollars ) : replace_table_token_31_th 51 cash provided by operating activities cash provided by operating activities decreased $ 10.1 million versus the prior year primarily due to $ 17.2 million of merger-related costs , changes in working capital and other assets and liabilities ( $ 6.7 million ) and other items ( $ 5.8 million ) , partially offset by higher adjusted ebitda ( $ 19.6 million ) . cash used for investing activities cash used for investing activities decreased $ 5.8 million versus the prior year primarily due to proceeds from a large disposition ( $ 115.7 million ) , a decrease in timberland acquisitions ( $ 117.6 million ) , lower real estate development investments ( $ 0.3 million ) and other investing activities ( $ 5.8 million ) , partially offset by the net cash consideration transferred in our merger with pope resources ( $ 231.1 million ) and higher capital expenditures ( $ 2.5 million ) . cash provided by financing activities cash provided by financing activities increased $ 106.6 million versus the prior year primarily due to an increase in net borrowings ( $ 86.0 million ) , proceeds from the issuance of common shares under the atm equity offering program ( $ 32.6 million ) and decreases in share repurchases ( $ 7.9 million ) , partially offset by higher dividends paid on common stock ( $ 5.3 million ) ,


 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 flows the following table summarizes our cash flows from operating , investing and financing activities for each of the three years ended december 31 ( in millions of dollars ) : replace_table_token_31_th 51 cash provided by operating activities cash provided by operating activities decreased $ 10.1 million versus the prior year primarily due to $ 17.2 million of merger-related costs , changes in working capital and other assets and liabilities ( $ 6.7 million ) and other items ( $ 5.8 million ) , partially offset by higher adjusted ebitda ( $ 19.6 million ) . cash used for investing activities cash used for investing activities decreased $ 5.8 million versus the prior year primarily due to proceeds from a large disposition ( $ 115.7 million ) , a decrease in timberland acquisitions ( $ 117.6 million ) , lower real estate development investments ( $ 0.3 million ) and other investing activities ( $ 5.8 million ) , partially offset by the net cash consideration transferred in our merger with pope resources ( $ 231.1 million ) and higher capital expenditures ( $ 2.5 million ) . cash provided by financing activities cash provided by financing activities increased $ 106.6 million versus the prior year primarily due to an increase in net borrowings ( $ 86.0 million ) , proceeds from the issuance of common shares under the atm equity offering program ( $ 32.6 million ) and decreases in share repurchases ( $ 7.9 million ) , partially offset by higher dividends paid on common stock ( $ 5.3 million ) ,
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 Suspicious Activity Report : as our nwfcs credit facility and the timber funds ' mortgages payable . story_separator_special_tag style= `` color : # 000000 ; font-family : 'arial ' , sans-serif ; font-size:10pt ; font-weight:400 ; line-height:120 % `` > 52 cash income tax payments in 2021 are expected to be between $ 13 million and $ 15 million , primarily due to the new zealand subsidiary . performance and liquidity indicators the discussion below is presented to enhance the reader 's understanding of our operating performance , liquidity , ability to generate cash and satisfy rating agency and creditor requirements . this information includes two measures of financial results : adjusted earnings before interest , taxes , depreciation , depletion and amortization ( “ adjusted ebitda ” ) , and cash available for distribution ( “ cad ” ) . these measures are not defined by gaap and the discussion of adjusted ebitda and cad is not intended to conflict with or change any of the gaap disclosures described above . management considers these measures to be important to estimate the enterprise and shareholder values and of our core segments , and for allocating capital resources . in addition , analysts , investors and creditors use these measures when analyzing our operating performance , financial condition and cash generating ability . management uses adjusted ebitda as a performance measure and cad as a liquidity measure . adjusted ebitda and cad as defined may not be comparable to similarly titled measures reported by other companies . these measures should not be considered in isolation from , and are not intended to represent an alternative to , our results reported in accordance with gaap . adjusted ebitda is defined as earnings before interest , taxes , depreciation , depletion , amortization , the non-cash cost of land and improved development , non-operating income and expense , operating loss attributable to noncontrolling interest in timber funds , costs related to the merger with pope resources , timber write-offs resulting from casualty events , and large dispositions . below is a reconciliation of net income to adjusted ebitda for the three years ended december 31 ( in millions of dollars ) : replace_table_token_32_th ( a ) timber write-offs resulting from casualty events include the write-off of merchantable and pre-merchantable timber volume destroyed by casualty events which can not be salvaged . ( b ) costs related to the merger with pope resources include legal , accounting , due diligence , consulting and other costs related to the merger with pope resources . ( c ) large dispositions are defined as transactions involving the sale of timberland that exceed $ 20 million in size and do not have a demonstrable premium relative to timberland value . 53 the following tables provide a reconciliation of operating income ( loss ) by segment to adjusted ebitda by segment for the three years ended december 31 ( in millions of dollars ) : replace_table_token_33_th ( a ) timber funds includes $ 7.3 million related to timber write-offs resulting from casualty events . ( b ) timber write-offs resulting from casualty events includes the write-off of merchantable and pre-merchantable timber volume destroyed by casualty events which can not be salvaged . ( c ) costs related to the merger with pope resources include legal , accounting , due diligence , consulting and other costs related to the merger with pope resources . ( d ) large dispositions are defined as transactions involving the sale of timberland that exceed $ 20 million in size and do not have a demonstrable premium relative to timberland value . cash available for distribution ( cad ) is defined as cash provided by operating activities adjusted for capital spending ( excluding timberland acquisitions and real estate development investments ) , cad attributable to noncontrolling interest in timber funds and working capital and other balance sheet changes . cad is a non-gaap measure of cash generated during a period that is available for common stock dividends , distributions to noncontrolling interest in the operating partnership , distributions to the new zealand minority shareholder , repurchase of the company 's common shares , debt reduction , timberland acquisitions and real estate development investments . in compliance with sec requirements for non-gaap measures , we reduce cad by mandatory debt repayments , which results in the measure entitled “ adjusted cad . ” cad and adjusted cad generated in any period is not necessarily indicative of the cad that may be generated in future periods . 54 below is a reconciliation of cash provided by operating activities to adjusted cad for the three years ended december 31 ( in millions ) : replace_table_token_34_th replace_table_token_35_th ( a ) capital expenditures exclude timberland acquisitions and real estate development investments . ( b ) costs related to the merger with pope resources include legal , accounting , due diligence , consulting and other costs related to the merger with pope resources . ( c ) excludes debt repayments on the new zealand subsidiary noncontrolling interest shareholder loan . the following table provides supplemental cash flow data for the three years ended december 31 ( in millions ) : replace_table_token_36_th ( a ) includes debt repayments on the new zealand subsidiary noncontrolling interest shareholder loan . off-balance sheet arrangements we utilize off-balance sheet arrangements to provide credit support for certain suppliers and vendors in case of their default on critical obligations , and collateral for outstanding claims under our previous workers ' compensation self-insurance programs . these arrangements consist of standby letters of credit and surety bonds . as part of our ongoing operations , we also periodically issue guarantees to third parties . off-balance sheet arrangements are not considered a source of liquidity or capital resources and do not expose us to material risks or material unfavorable financial impacts . see note 14 — guarantees for further discussion . 55 contractual financial obligations in addition to using cash flow from operations , proceeds story_separator_special_tag as our nwfcs credit facility and the timber funds ' mortgages payable . story_separator_special_tag style= `` color : # 000000 ; font-family : 'arial ' , sans-serif ; font-size:10pt ; font-weight:400 ; line-height:120 % `` > 52 cash income tax payments in 2021 are expected to be between $ 13 million and $ 15 million , primarily due to the new zealand subsidiary . performance and liquidity indicators the discussion below is presented to enhance the reader 's understanding of our operating performance , liquidity , ability to generate cash and satisfy rating agency and creditor requirements . this information includes two measures of financial results : adjusted earnings before interest , taxes , depreciation , depletion and amortization ( “ adjusted ebitda ” ) , and cash available for distribution ( “ cad ” ) . these measures are not defined by gaap and the discussion of adjusted ebitda and cad is not intended to conflict with or change any of the gaap disclosures described above . management considers these measures to be important to estimate the enterprise and shareholder values and of our core segments , and for allocating capital resources . in addition , analysts , investors and creditors use these measures when analyzing our operating performance , financial condition and cash generating ability . management uses adjusted ebitda as a performance measure and cad as a liquidity measure . adjusted ebitda and cad as defined may not be comparable to similarly titled measures reported by other companies . these measures should not be considered in isolation from , and are not intended to represent an alternative to , our results reported in accordance with gaap . adjusted ebitda is defined as earnings before interest , taxes , depreciation , depletion , amortization , the non-cash cost of land and improved development , non-operating income and expense , operating loss attributable to noncontrolling interest in timber funds , costs related to the merger with pope resources , timber write-offs resulting from casualty events , and large dispositions . below is a reconciliation of net income to adjusted ebitda for the three years ended december 31 ( in millions of dollars ) : replace_table_token_32_th ( a ) timber write-offs resulting from casualty events include the write-off of merchantable and pre-merchantable timber volume destroyed by casualty events which can not be salvaged . ( b ) costs related to the merger with pope resources include legal , accounting , due diligence , consulting and other costs related to the merger with pope resources . ( c ) large dispositions are defined as transactions involving the sale of timberland that exceed $ 20 million in size and do not have a demonstrable premium relative to timberland value . 53 the following tables provide a reconciliation of operating income ( loss ) by segment to adjusted ebitda by segment for the three years ended december 31 ( in millions of dollars ) : replace_table_token_33_th ( a ) timber funds includes $ 7.3 million related to timber write-offs resulting from casualty events . ( b ) timber write-offs resulting from casualty events includes the write-off of merchantable and pre-merchantable timber volume destroyed by casualty events which can not be salvaged . ( c ) costs related to the merger with pope resources include legal , accounting , due diligence , consulting and other costs related to the merger with pope resources . ( d ) large dispositions are defined as transactions involving the sale of timberland that exceed $ 20 million in size and do not have a demonstrable premium relative to timberland value . cash available for distribution ( cad ) is defined as cash provided by operating activities adjusted for capital spending ( excluding timberland acquisitions and real estate development investments ) , cad attributable to noncontrolling interest in timber funds and working capital and other balance sheet changes . cad is a non-gaap measure of cash generated during a period that is available for common stock dividends , distributions to noncontrolling interest in the operating partnership , distributions to the new zealand minority shareholder , repurchase of the company 's common shares , debt reduction , timberland acquisitions and real estate development investments . in compliance with sec requirements for non-gaap measures , we reduce cad by mandatory debt repayments , which results in the measure entitled “ adjusted cad . ” cad and adjusted cad generated in any period is not necessarily indicative of the cad that may be generated in future periods . 54 below is a reconciliation of cash provided by operating activities to adjusted cad for the three years ended december 31 ( in millions ) : replace_table_token_34_th replace_table_token_35_th ( a ) capital expenditures exclude timberland acquisitions and real estate development investments . ( b ) costs related to the merger with pope resources include legal , accounting , due diligence , consulting and other costs related to the merger with pope resources . ( c ) excludes debt repayments on the new zealand subsidiary noncontrolling interest shareholder loan . the following table provides supplemental cash flow data for the three years ended december 31 ( in millions ) : replace_table_token_36_th ( a ) includes debt repayments on the new zealand subsidiary noncontrolling interest shareholder loan . off-balance sheet arrangements we utilize off-balance sheet arrangements to provide credit support for certain suppliers and vendors in case of their default on critical obligations , and collateral for outstanding claims under our previous workers ' compensation self-insurance programs . these arrangements consist of standby letters of credit and surety bonds . as part of our ongoing operations , we also periodically issue guarantees to third parties . off-balance sheet arrangements are not considered a source of liquidity or capital resources and do not expose us to material risks or material unfavorable financial impacts . see note 14 — guarantees for further discussion . 55 contractual financial obligations in addition to using cash flow from operations , proceeds

