in the second and third quarters of 2014 , we commenced sales of remodulin to distributors in china and japan , respectively . remodulin is sold in japan under the brand name treprost . 61 tyvaso ( treprostinil ) inhalation solution ( tyvaso ) . tyvaso , an inhaled formulation of treprostinil , is approved by the fda to improve exercise ability in who group 1 pah patients . orenitram ( treprostinil ) extended-release tablets ( orenitram ) . in december 2013 , the fda approved orenitram , a tablet dosage form of treprostinil , for the treatment of pah in who group 1 pah patients to improve exercise capacity . orenitram 's label provides for dosing either twice per day ( bid ) or three times per day ( tid ) , and we anticipate that tid dosing may lead to a more favorable pharmacokinetic profile than bid , although tid dosing was not studied in our pivotal trial . we commenced sales of orenitram during the second quarter of 2014. adcirca ( tadalafil ) tablets ( adcirca ) . we acquired exclusive commercialization rights to adcirca , an oral pah therapy , in the united states and puerto rico from eli lilly and company ( lilly ) . adcirca is approved by the fda to improve exercise ability in who group 1 pah patients . revenues sales of remodulin , tyvaso and adcirca comprise substantially all of our revenues . despite commencing orenitram sales during the second quarter of 2014 , we remain substantially reliant on sales of remodulin , tyvaso and adcirca for the next several years as our principal sources of revenue . we have entered into separate , non-exclusive distribution agreements with accredo health group , inc. ( accredo ) and cvs caremark ( caremark ) in the united states , to distribute remodulin , tyvaso and orenitram . in april 2012 , express scripts , inc. , the parent company of curascript inc. ( curascript ) , then one of our specialty pharmaceutical distributors , completed its acquisition of medco health solutions , inc. , the parent company of accredo . as a result , curascript 's operations have been integrated into accredo 's , and in december 2013 we consolidated our distribution agreements with the two organizations into one contract for each product . we also sell remodulin to distributors internationally . we sell adcirca through lilly 's pharmaceutical wholesaler network at a wholesale price determined by lilly , which lilly generally increases two or three times per year . most recently , lilly increased the wholesale price of adcirca by 9.9 percent effective december 4 , 2014. under our distribution agreements , we sell each of our treprostinil-based products to these distributors at a transfer price that we establish . we have generally increased the price of tyvaso by 4.9 percent annually , and the last price increase became effective on january 1 , 2015. we have not increased the price of remodulin since 2010. we require our specialty pharmaceutical distributors to maintain reasonable levels of inventory reserves as the interruption of remodulin , tyvaso or orenitram therapy can be life threatening . our specialty pharmaceutical distributors typically place monthly orders based on estimates of future demand and contractual minimum inventory requirements . as a result , sales of remodulin and tyvaso , our most significant sources of revenue , can vary depending on the timing and magnitude of these orders and may not precisely reflect patient demand . we recognize revenues net of : ( 1 ) estimated rebates ; ( 2 ) prompt pay discounts ; ( 3 ) allowances for sales returns ; and ( 4 ) distributor fees . we estimate our liability for rebates based on an analysis of historical levels of rebates to both medicaid and commercial third-party payers and considering the impact of sales trends , changes in government and commercial rebate programs and any anticipated changes in our products ' pricing . in addition , we determine our obligation for prescription drug discounts required for medicare part d patients within the coverage gap based on estimates of the number of medicare part d patients and the period such patients will remain within the coverage gap . we provide prompt pay discounts to customers that pay amounts due within a specific time period and base related estimates on observed historical customer payment behavior . prior to 2013 , we derived estimates relating to our allowance for returns of adcirca from published industry data specific to 62 specialty pharmaceuticals and , beginning in 2013 , from actual return data accumulated since the drug 's launch in 2009. this change in the methodology for estimating returns of adcirca resulted in a $ 3.1 million reduction of our allowance for returns associated with adcirca for the twelve-month period ending december 31 , 2013. we also compare patient prescription data for adcirca to sales on a quarterly basis to ensure a reasonable relationship between prescription and sales trends . to date , we have not identified any unusual patterns in the volume of prescriptions relative to sales that would warrant reconsideration of our methodology for estimating adcirca returns . remodulin , tyvaso and orenitram are distributed under separate contracts with substantially similar terms , which include exchange rights in the event that product is damaged during shipment or expires . the allowance for exchanges for remodulin and tyvaso is based on the historical rate of product exchanges , which has been negligible and immaterial . furthermore , we anticipate minimal exchange activity in the future for tyvaso , remodulin and orenitram since we typically sell these products with a remaining shelf life in excess of one year and our distributors generally carry a thirty- to sixty-day supply of our products at any given time . as a result , we do not record reserves for exchanges for tyvaso , remodulin and orenitram at the time of sale . story_separator_special_tag cancer-related projects ch14.18 antibody in 2010 , we entered into a cooperative research and development agreement ( crada ) with the national cancer institute ( nci ) of the united states national institutes for health ( nih ) to collaborate on the late-stage development and regulatory approval process for chimeric monoclonal antibody 14.18 ( ch14.18 ) for children with high-risk neuroblastoma and patients with other forms of cancer . ch14.18 is an antibody that has shown potential in the treatment of neuroblastoma by targeting gd2 , a glycolipid on the surface of tumor cells . under the terms of the crada , the nci has completed necessary studies and we have developed the ability to produce ch14.18 on a commercial scale . collectively , related nci-supported studies and our production data were used as the foundation for our marketing authorization application , which the ema accepted for review in december 2013 , and a biologics license application , which the fda accepted for review in june 2014. we previously 67 received orphan drug designation for ch14.18 from both the fda and the ema . in lieu of a royalty payment to the nci , we have an ongoing obligation to provide the nci with ch14.18 for its studies free of charge . from inception to december 31 , 2014 , we have spent $ 124.2 million on all of our current and former cancer programs . infectious disease projects pursuant to our research agreement with the university of oxford ( oxford ) , we have the exclusive right to commercialize a platform of glycobiology antiviral drug candidates in various preclinical stages of testing for the treatment of a wide variety of viruses . through our research agreement with oxford , we are also supporting the research of new glycobiology antiviral drug candidates and technologies . we are currently testing many of these compounds in preclinical studies and oxford continues to synthesize new agents that we may elect to test . in 2011 , we were awarded a cost plus fixed fee contract with an aggregate value of up to $ 45.0 million under a broad agency announcement from the national institute of allergy and infectious diseases ( niaid ) of the nih for studies directed toward the development of a broad spectrum antiviral drug with a primary indication for dengue and a secondary indication for influenza , based on our glycobiology antiviral platform . there are eight milestone-based options to expand the project and funding under the contract . to date , we have received contract modifications exercising five of these options , increasing total committed contract funding to $ 28.1 million . we recognize revenue under this contract to the extent of allowable costs incurred , plus a proportionate amount of fees earned . related revenues are included under the caption other revenues on our consolidated statements of operations . we began enrolling a phase i clinical trial of our lead antiviral candidate , an alpha-glucosidase inhibitor called uv-4b , for the treatment of dengue in the third quarter of 2014. in november 2014 , the fda granted orphan drug designation for uv-4b for the treatment of acute dengue illness . we are also performing preclinical studies of uv-4b for the treatment of patients with ebola . from inception to december 31 , 2014 , we have spent $ 86.6 million on all of our current and former infectious disease programs . future prospects the extent of our future success is dependent on , among other things , how well we achieve the following objectives : ( 1 ) in the near term , continued sales growth of our current commercial products by increasing our market share and launching enhancements designed to improve patient care , such as implantable pumps for remodulin , and growing sales of our recently-launched product , orenitram ; ( 2 ) in the medium term , augmenting our near-term product growth through : ( a ) the successful launch of orenitram for use in combination with other oral therapies following positive freedom-ev results , and ( b ) the launch of esuberaprost following positive results of the beat study ; and ( 3 ) in the long term , supplementing our oral , inhaled and infused pah therapy revenues by introducing transplantable cells , tissues and organs that may prove effective in treating pah and other end-stage lung diseases . our ability to achieve these objectives and sustain our growth and profitability will depend on many factors , including among others : ( 1 ) the timing and outcome of clinical trials and regulatory approvals for products we develop ; ( 2 ) the timing of , and the degree of success related to , the commercial launch of new products ; ( 3 ) the demand for our products ; ( 4 ) pricing and reimbursement of our products by public and private health insurance organizations ; ( 5 ) the competition we face within our industry ; ( 6 ) our ability to effectively manage our business in an increasingly complex legal 68 and regulatory environment ; ( 7 ) our ability to defend against generic competition and challenges to our patents , including the ongoing challenge to our remodulin patents by two generic drug companies ; and ( 8 ) the risks identified in part i , item 1arisk factors , included in this annual report on form 10-k. we may need to construct additional facilities to support the development and commercialization of our products . for example , the development of broad-spectrum anti-viral drugs , cell therapies and transplantable lungs and lung tissues will require the design and construction of sophisticated facilities that will need to comply with stringent regulatory requirements related to these programs , some of which have not yet been developed or adopted by the relevant government agencies . the extent to which we fully develop any of these facilities will depend on the progress of our

cash flows and working capital 2014 compared to 2013 operating net cash provided by operating activities declined by $ 70.0 million during the year ended december 31 , 2014 to $ 355.3 million , compared to net cash provided by operating activities of 76 $ 425.3 million for the year ended december 31 , 2013. the significant components of the decline in net cash provided by operating activities were ( amounts in millions ) : year ended december 31 , dollar change 2014 2013 explanation significant components : net income $ 340.1 $ 174.6 $ 165.5 due to a 15.4 percent increase in revenues and a decrease in share-based compensation expense during 2014 as compared to 2013 ( 1 ) adjustments to reconcile net income to net cash provided by operating activities : current and deferred tax expense 185.1 104.3 $ 80.8 primarily due to the increase in taxable income share-based compensation expense 190.1 320.8 $ ( 130.7 ) due to a smaller increase in the price of our common stock during 2014 as compared to 2013 ( 1 ) excess tax benefits from share-based compensation ( 30.8 ) ( 9.3 ) $ ( 21.5 ) as a result of a 69 percent increase in the number of stock options exercised during 2014 as compared to 2013 , coupled with a higher average stock price during 2014 than during 2013 accounts receivable ( 35.7 ) ( 10.0 ) $ ( 25.7 ) due to a 22 percent increase in sales during the fourth quarter of 2014 as compared to the same period in 2013 accounts payable and accrued expenses ( 6.8 ) 7.5 $ ( 14.3 ) primarily the result of lower accrued royalty expense at december 31 , 2014 as compared to december 31 , 2013 as a result of the cessation of our royalty obligation to glaxo in october 2014 other liabilities ( 315.5 ) ( 196.6 ) ( 118.9 ) primarily due to an $ 88.2 million increase in stap exercises and a $ 35.5 million increase in cash tax payments made during 2014 as compared to 2013 , as a result of a


 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 and working capital 2014 compared to 2013 operating net cash provided by operating activities declined by $ 70.0 million during the year ended december 31 , 2014 to $ 355.3 million , compared to net cash provided by operating activities of 76 $ 425.3 million for the year ended december 31 , 2013. the significant components of the decline in net cash provided by operating activities were ( amounts in millions ) : year ended december 31 , dollar change 2014 2013 explanation significant components : net income $ 340.1 $ 174.6 $ 165.5 due to a 15.4 percent increase in revenues and a decrease in share-based compensation expense during 2014 as compared to 2013 ( 1 ) adjustments to reconcile net income to net cash provided by operating activities : current and deferred tax expense 185.1 104.3 $ 80.8 primarily due to the increase in taxable income share-based compensation expense 190.1 320.8 $ ( 130.7 ) due to a smaller increase in the price of our common stock during 2014 as compared to 2013 ( 1 ) excess tax benefits from share-based compensation ( 30.8 ) ( 9.3 ) $ ( 21.5 ) as a result of a 69 percent increase in the number of stock options exercised during 2014 as compared to 2013 , coupled with a higher average stock price during 2014 than during 2013 accounts receivable ( 35.7 ) ( 10.0 ) $ ( 25.7 ) due to a 22 percent increase in sales during the fourth quarter of 2014 as compared to the same period in 2013 accounts payable and accrued expenses ( 6.8 ) 7.5 $ ( 14.3 ) primarily the result of lower accrued royalty expense at december 31 , 2014 as compared to december 31 , 2013 as a result of the cessation of our royalty obligation to glaxo in october 2014 other liabilities ( 315.5 ) ( 196.6 ) ( 118.9 ) primarily due to an $ 88.2 million increase in stap exercises and a $ 35.5 million increase in cash tax payments made during 2014 as compared to 2013 , as a result of a
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 Suspicious Activity Report : in the second and third quarters of 2014 , we commenced sales of remodulin to distributors in china and japan , respectively . remodulin is sold in japan under the brand name treprost . 61 tyvaso ( treprostinil ) inhalation solution ( tyvaso ) . tyvaso , an inhaled formulation of treprostinil , is approved by the fda to improve exercise ability in who group 1 pah patients . orenitram ( treprostinil ) extended-release tablets ( orenitram ) . in december 2013 , the fda approved orenitram , a tablet dosage form of treprostinil , for the treatment of pah in who group 1 pah patients to improve exercise capacity . orenitram 's label provides for dosing either twice per day ( bid ) or three times per day ( tid ) , and we anticipate that tid dosing may lead to a more favorable pharmacokinetic profile than bid , although tid dosing was not studied in our pivotal trial . we commenced sales of orenitram during the second quarter of 2014. adcirca ( tadalafil ) tablets ( adcirca ) . we acquired exclusive commercialization rights to adcirca , an oral pah therapy , in the united states and puerto rico from eli lilly and company ( lilly ) . adcirca is approved by the fda to improve exercise ability in who group 1 pah patients . revenues sales of remodulin , tyvaso and adcirca comprise substantially all of our revenues . despite commencing orenitram sales during the second quarter of 2014 , we remain substantially reliant on sales of remodulin , tyvaso and adcirca for the next several years as our principal sources of revenue . we have entered into separate , non-exclusive distribution agreements with accredo health group , inc. ( accredo ) and cvs caremark ( caremark ) in the united states , to distribute remodulin , tyvaso and orenitram . in april 2012 , express scripts , inc. , the parent company of curascript inc. ( curascript ) , then one of our specialty pharmaceutical distributors , completed its acquisition of medco health solutions , inc. , the parent company of accredo . as a result , curascript 's operations have been integrated into accredo 's , and in december 2013 we consolidated our distribution agreements with the two organizations into one contract for each product . we also sell remodulin to distributors internationally . we sell adcirca through lilly 's pharmaceutical wholesaler network at a wholesale price determined by lilly , which lilly generally increases two or three times per year . most recently , lilly increased the wholesale price of adcirca by 9.9 percent effective december 4 , 2014. under our distribution agreements , we sell each of our treprostinil-based products to these distributors at a transfer price that we establish . we have generally increased the price of tyvaso by 4.9 percent annually , and the last price increase became effective on january 1 , 2015. we have not increased the price of remodulin since 2010. we require our specialty pharmaceutical distributors to maintain reasonable levels of inventory reserves as the interruption of remodulin , tyvaso or orenitram therapy can be life threatening . our specialty pharmaceutical distributors typically place monthly orders based on estimates of future demand and contractual minimum inventory requirements . as a result , sales of remodulin and tyvaso , our most significant sources of revenue , can vary depending on the timing and magnitude of these orders and may not precisely reflect patient demand . we recognize revenues net of : ( 1 ) estimated rebates ; ( 2 ) prompt pay discounts ; ( 3 ) allowances for sales returns ; and ( 4 ) distributor fees . we estimate our liability for rebates based on an analysis of historical levels of rebates to both medicaid and commercial third-party payers and considering the impact of sales trends , changes in government and commercial rebate programs and any anticipated changes in our products ' pricing . in addition , we determine our obligation for prescription drug discounts required for medicare part d patients within the coverage gap based on estimates of the number of medicare part d patients and the period such patients will remain within the coverage gap . we provide prompt pay discounts to customers that pay amounts due within a specific time period and base related estimates on observed historical customer payment behavior . prior to 2013 , we derived estimates relating to our allowance for returns of adcirca from published industry data specific to 62 specialty pharmaceuticals and , beginning in 2013 , from actual return data accumulated since the drug 's launch in 2009. this change in the methodology for estimating returns of adcirca resulted in a $ 3.1 million reduction of our allowance for returns associated with adcirca for the twelve-month period ending december 31 , 2013. we also compare patient prescription data for adcirca to sales on a quarterly basis to ensure a reasonable relationship between prescription and sales trends . to date , we have not identified any unusual patterns in the volume of prescriptions relative to sales that would warrant reconsideration of our methodology for estimating adcirca returns . remodulin , tyvaso and orenitram are distributed under separate contracts with substantially similar terms , which include exchange rights in the event that product is damaged during shipment or expires . the allowance for exchanges for remodulin and tyvaso is based on the historical rate of product exchanges , which has been negligible and immaterial . furthermore , we anticipate minimal exchange activity in the future for tyvaso , remodulin and orenitram since we typically sell these products with a remaining shelf life in excess of one year and our distributors generally carry a thirty- to sixty-day supply of our products at any given time . as a result , we do not record reserves for exchanges for tyvaso , remodulin and orenitram at the time of sale . story_separator_special_tag cancer-related projects ch14.18 antibody in 2010 , we entered into a cooperative research and development agreement ( crada ) with the national cancer institute ( nci ) of the united states national institutes for health ( nih ) to collaborate on the late-stage development and regulatory approval process for chimeric monoclonal antibody 14.18 ( ch14.18 ) for children with high-risk neuroblastoma and patients with other forms of cancer . ch14.18 is an antibody that has shown potential in the treatment of neuroblastoma by targeting gd2 , a glycolipid on the surface of tumor cells . under the terms of the crada , the nci has completed necessary studies and we have developed the ability to produce ch14.18 on a commercial scale . collectively , related nci-supported studies and our production data were used as the foundation for our marketing authorization application , which the ema accepted for review in december 2013 , and a biologics license application , which the fda accepted for review in june 2014. we previously 67 received orphan drug designation for ch14.18 from both the fda and the ema . in lieu of a royalty payment to the nci , we have an ongoing obligation to provide the nci with ch14.18 for its studies free of charge . from inception to december 31 , 2014 , we have spent $ 124.2 million on all of our current and former cancer programs . infectious disease projects pursuant to our research agreement with the university of oxford ( oxford ) , we have the exclusive right to commercialize a platform of glycobiology antiviral drug candidates in various preclinical stages of testing for the treatment of a wide variety of viruses . through our research agreement with oxford , we are also supporting the research of new glycobiology antiviral drug candidates and technologies . we are currently testing many of these compounds in preclinical studies and oxford continues to synthesize new agents that we may elect to test . in 2011 , we were awarded a cost plus fixed fee contract with an aggregate value of up to $ 45.0 million under a broad agency announcement from the national institute of allergy and infectious diseases ( niaid ) of the nih for studies directed toward the development of a broad spectrum antiviral drug with a primary indication for dengue and a secondary indication for influenza , based on our glycobiology antiviral platform . there are eight milestone-based options to expand the project and funding under the contract . to date , we have received contract modifications exercising five of these options , increasing total committed contract funding to $ 28.1 million . we recognize revenue under this contract to the extent of allowable costs incurred , plus a proportionate amount of fees earned . related revenues are included under the caption other revenues on our consolidated statements of operations . we began enrolling a phase i clinical trial of our lead antiviral candidate , an alpha-glucosidase inhibitor called uv-4b , for the treatment of dengue in the third quarter of 2014. in november 2014 , the fda granted orphan drug designation for uv-4b for the treatment of acute dengue illness . we are also performing preclinical studies of uv-4b for the treatment of patients with ebola . from inception to december 31 , 2014 , we have spent $ 86.6 million on all of our current and former infectious disease programs . future prospects the extent of our future success is dependent on , among other things , how well we achieve the following objectives : ( 1 ) in the near term , continued sales growth of our current commercial products by increasing our market share and launching enhancements designed to improve patient care , such as implantable pumps for remodulin , and growing sales of our recently-launched product , orenitram ; ( 2 ) in the medium term , augmenting our near-term product growth through : ( a ) the successful launch of orenitram for use in combination with other oral therapies following positive freedom-ev results , and ( b ) the launch of esuberaprost following positive results of the beat study ; and ( 3 ) in the long term , supplementing our oral , inhaled and infused pah therapy revenues by introducing transplantable cells , tissues and organs that may prove effective in treating pah and other end-stage lung diseases . our ability to achieve these objectives and sustain our growth and profitability will depend on many factors , including among others : ( 1 ) the timing and outcome of clinical trials and regulatory approvals for products we develop ; ( 2 ) the timing of , and the degree of success related to , the commercial launch of new products ; ( 3 ) the demand for our products ; ( 4 ) pricing and reimbursement of our products by public and private health insurance organizations ; ( 5 ) the competition we face within our industry ; ( 6 ) our ability to effectively manage our business in an increasingly complex legal 68 and regulatory environment ; ( 7 ) our ability to defend against generic competition and challenges to our patents , including the ongoing challenge to our remodulin patents by two generic drug companies ; and ( 8 ) the risks identified in part i , item 1arisk factors , included in this annual report on form 10-k. we may need to construct additional facilities to support the development and commercialization of our products . for example , the development of broad-spectrum anti-viral drugs , cell therapies and transplantable lungs and lung tissues will require the design and construction of sophisticated facilities that will need to comply with stringent regulatory requirements related to these programs , some of which have not yet been developed or adopted by the relevant government agencies . the extent to which we fully develop any of these facilities will depend on the progress of our

