mir is the leading maker of collaborative autonomous mobile robots for industrial applications . the total purchase price was approximately $ 198 million , which included cash paid of approximately $ 145 million and $ 53 million in fair value of contingent consideration payable upon achievement of certain thresholds and targets for revenue and earnings before interest and taxes through 2020. at december 31 , 2018 , the maximum amount of contingent consideration that could be paid is $ 115 million . contingent consideration for 2018 was $ 31.0 million and is expected to be paid in march 2019. universal robots , mir and energid are included in our industrial automation segment . we believe our recent acquisitions have enhanced our opportunities for growth . we intend to continue to invest in our business , grow market share in our markets and expand further our addressable markets while tightly managing our costs . critical accounting policies and estimates we have identified the policies discussed below as critical to understanding our business and our results of operations and financial condition . the impact and any associated risks related to these policies on our business operations is discussed throughout management 's discussion and analysis of financial condition and results of operations where such policies affect our reported and expected financial results . revenue from contracts with customers we adopted accounting standards codification ( asc ) 606 ,  revenue from contracts with customers on january 1 , 2018 using the modified retrospective method for all contracts not completed as of the date of adoption . the reported results for 2018 reflect the application of asc 606 while the reported results for 2017 were prepared under the guidance of asc 605 , revenue recognition ,  which is also referred to herein as legacy gaap or the previous guidance. we recorded a net increase to retained earnings of $ 12.7 million as of january 1 , 2018 due to the cumulative impact of adopting asc 606. the adoption of asc 606 represents a change in accounting principle that will more closely align revenue recognition with the delivery of teradyne 's hardware and services and will provide financial statement readers with enhanced disclosures . in accordance with asc 606 , revenue is recognized when or as a customer obtains control of promised goods or services . the amount of revenue recognized reflects the consideration to which teradyne expects to be entitled to receive in exchange for fulfillment of the performance obligation . teradyne 's primary source of revenue will continue to be from the sale of systems , instruments , robots , and the delivery of services . 24 in accordance with asc 606 , we recognize revenues , when or as control is transferred to a customer . our determination of revenue is dependent upon a five step process outlined below . step 1 : identify the contract with the customer we account for a contract with a customer when there is written approval , the contract is committed , the rights of the parties , including payment terms , are identified , the contract has commercial substance and consideration is probable of collection . step 2 : identify the performance obligations in the contract we periodically enter into contracts with customers in which a customer may purchase a combination of goods and services , such as products with extended warranty obligations . we determine performance obligations by assessing whether the products or services are distinct from the other elements of the contract . in order to be distinct , the product or service must perform either on its own or with readily available resources and must be separate within the context of the contract . step 3 : determine the transaction price we consider the amount stated on the face of the purchase order to be the transaction price . we do not have variable consideration which could impact the stated purchase price agreed to by us and the customer . step 4 : allocate the transaction price to the performance obligations in the contract transaction price is allocated to each individual performance obligation based on the standalone selling price of that performance obligation . we use standalone transactions when available to value each performance obligation . if standalone transactions are not available , we will estimate the standalone selling price through market assessments or cost plus a reasonable margin analysis . any discounts from standalone selling price are spread proportionally to each performance obligation . step 5 : recognize revenue when ( or as ) the entity satisfies a performance obligation in order to determine the appropriate timing for revenue recognition , we first determine if the transaction meets any of three criteria for over time recognition . if the transaction meets the criteria for over time recognition , we recognize revenue as the good or service is delivered . we use input variables such as hours or months utilized or costs incurred to determine the amount of revenue to recognize in a given period . input variables are used as they best align consumption with benefit to the customer . for transactions that do not meet the criteria for over time recognition , we will recognize revenue at a point in time based on an assessment of the five criteria for transfer of control . we have concluded that revenue should be recognized when shipped or delivered based on contractual terms . typically acceptance of our products and services is a formality as we deliver similar systems , instruments and robots to standard specifications . in cases where acceptance is not deemed a formality , we will defer revenue recognition until customer acceptance . translation of non-u.s. currencies the functional currency for all non-u.s. subsidiaries is the u.s. dollar , except for the industrial automation segment for which the local currency is its functional currency . story_separator_special_tag as of december 31 , 2018 , we had inventory related reserves for amounts which had been written-down or written-off totaling $ 100.8 million . we have no pre-determined timeline to scrap the remaining inventory . 31 selling and administrative selling and administrative expenses were as follows : replace_table_token_11_th the increase of $ 41.8 million in selling and administrative expenses from 2017 to 2018 was due primarily to higher spending in industrial automation related to higher sales and marketing spending in universal robots and due to the acquisitions of mir and energid in 2018 , partially offset by lower variable compensation across all segments . the increase of $ 32.4 million in selling and administrative expenses from 2016 to 2017 was due primarily to higher variable compensation across all segments and higher spending in universal robots , partially offset by lower spending in wireless test . engineering and development engineering and development expenses were as follows : replace_table_token_12_th the decrease of $ 5.8 million in engineering and development expenses from 2017 to 2018 was due primarily to lower spending in system test and semiconductor test , and lower variable compensation , partially offset by higher spending in industrial automation . the increase of $ 15.1 million in engineering and development expenses from 2016 to 2017 was due primarily to higher variable compensation across all segments and higher spending in system test and industrial automation , partially offset by lower spending in wireless test and semiconductor test . acquired intangible assets amortization acquired intangible assets amortization expense was as follows : replace_table_token_13_th acquired intangible assets amortization expense increased from 2017 to 2018 primarily due to industrial automation segment acquisitions of mir and energid in 2018. acquired intangible assets amortization expense decreased from 2016 to 2017 primarily in the wireless test segment due to the impairment of acquired intangible assets in the second quarter of 2016 and in the industrial automation segment due to intangible assets that became fully amortized in june 2017 . 32 goodwill impairment we assess goodwill for impairment at least annually , in the fourth quarter , as of december 31 , or on an interim basis between annual tests when events or circumstances indicate that it is more likely than not that the fair value of a reporting unit is less than its carrying value . in the second quarter of 2016 , the wireless test reporting unit ( which is our wireless test operating and reportable segment ) reduced headcount by 11 % as a result of a sharp decline in projected demand attributable to an estimated smaller future wireless test market . the decrease in projected demand was due to lower forecasted buying from our largest wireless test segment customer ( which had contributed between 51 % and 73 % of annual wireless test sales since the litepoint acquisition in 2011 through 2015 ) as a result of the customer 's numerous operational efficiencies ; slower smartphone growth rates ; and a slowdown of new wireless technology adoption . we considered the headcount reduction and sharp decline in projected demand to be a triggering event for an interim goodwill impairment test . following the interim goodwill impairment test , we recorded a goodwill impairment charge of $ 254.9 million in the second quarter of 2016. the fourth quarter 2018 , 2017 and 2016 goodwill impairment tests did not identify any goodwill impairments . acquired intangible assets impairment we review long-lived assets for impairment whenever events or changes in business circumstances indicate that the carrying amount of the assets may not be fully recoverable or that the useful lives of these assets are no longer appropriate . if undiscounted cash flows for the asset are less than the carrying amount , the asset is written down to its estimated fair value based on a discounted cash flow analysis . the cash flow estimates used to determine the impairment contain management 's best estimates using appropriate assumptions and projections at that time . as a result of the wireless test segment goodwill impairment charge in the second quarter of 2016 , we performed an impairment test of the wireless test segment 's intangible and long-lived assets based on a comparison of the estimated undiscounted cash flows to the recorded value of the assets . as a result of the analysis , we recorded an $ 83.3 million impairment charge in the second quarter of 2016 in acquired intangible assets impairment on the statements of operations . restructuring and other during the year ended december 31 , 2018 , we recorded an expense of $ 17.7 million for the increase in the fair value of the mir contingent consideration liability , $ 8.7 million of severance charges related to headcount reductions primarily in semiconductor test , and $ 4.5 million for acquisition related expenses and compensation , partially offset by a gain of $ 16.7 million from the decrease in the fair value of the universal robots contingent consideration liability . during the year ended december 31 , 2017 , we recorded an expense of $ 7.8 million for the increase in the fair value of the universal robots contingent consideration liability , $ 3.8 million of severance charges related to headcount reductions primarily in semiconductor test , $ 1.1 million for an impairment of fixed assets in semiconductor test , $ 1.0 million for a lease impairment of a wireless test facility in sunnyvale , ca , which was terminated in september 2017 , and $ 0.8 million of expenses related to an earthquake in kumamoto , japan , partially offset by $ 5.1 million of property insurance recovery related to the japan earthquake . during the year ended december 31 , 2016 , we recorded an expense of $ 15.9 million for the increase in the fair value of the contingent consideration liability , of which $ 15.3 million was related to universal robots and $ 0.6 million was related to avionics interface technologies , llc

liquidity and capital resources our cash , cash equivalents and marketable securities balance decreased by $ 699 million from 2017 to 2018 to $ 1,205 million . operating activities during 2018 provided cash of $ 476.9 million . changes in operating assets and liabilities used cash of $ 163.5 million . this was due to a $ 105.8 million increase in operating assets and a $ 57.7 million decrease in operating liabilities . the increase in operating assets was due to a $ 58.4 million increase in prepayments and other assets due primarily to payments to our contract manufacturers , a $ 29.5 million increase in inventories , and a $ 17.9 million increase in accounts receivable due to higher sales in the fourth quarter of 2018 comparing to 2017. the decrease in operating liabilities was due to a $ 80.4 million decrease in income taxes , primarily related to a decrease in our transitional tax liability associated with our accumulated foreign earnings under the u.s. tax reform act , a $ 5.5 million decrease in other accrued liabilities and $ 4.3 million of retirement plans contributions , partially offset by a $ 13.4 million increase in customer advance payments and deferred revenue , a $ 12.9 million increase in accounts payable , and a $ 6.3 million increase in accrued employee compensation due primarily to variable compensation . investing activities during 2018 provided cash of $ 923.0 million , due to $ 1,270.4 million and $ 846.1 million in proceeds from maturities and sales of marketable securities , respectively , proceeds from a government subsidy of $ 7.9 million for property , plant and equipment , and proceeds from life insurance of $ 1.1 million related to the cash surrender value from the cancellation of a teradyne owned life insurance policy , partially offset by $ 918.7 million used for purchase of marketable securities , $ 169.5 million used for acquisition of mir and energid , and $ 114.4 million used for purchases of property , plant and equipment . 36 financing activities during 2018 used cash of $ 903.4 million , due to $ 823.5


 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 our cash , cash equivalents and marketable securities balance decreased by $ 699 million from 2017 to 2018 to $ 1,205 million . operating activities during 2018 provided cash of $ 476.9 million . changes in operating assets and liabilities used cash of $ 163.5 million . this was due to a $ 105.8 million increase in operating assets and a $ 57.7 million decrease in operating liabilities . the increase in operating assets was due to a $ 58.4 million increase in prepayments and other assets due primarily to payments to our contract manufacturers , a $ 29.5 million increase in inventories , and a $ 17.9 million increase in accounts receivable due to higher sales in the fourth quarter of 2018 comparing to 2017. the decrease in operating liabilities was due to a $ 80.4 million decrease in income taxes , primarily related to a decrease in our transitional tax liability associated with our accumulated foreign earnings under the u.s. tax reform act , a $ 5.5 million decrease in other accrued liabilities and $ 4.3 million of retirement plans contributions , partially offset by a $ 13.4 million increase in customer advance payments and deferred revenue , a $ 12.9 million increase in accounts payable , and a $ 6.3 million increase in accrued employee compensation due primarily to variable compensation . investing activities during 2018 provided cash of $ 923.0 million , due to $ 1,270.4 million and $ 846.1 million in proceeds from maturities and sales of marketable securities , respectively , proceeds from a government subsidy of $ 7.9 million for property , plant and equipment , and proceeds from life insurance of $ 1.1 million related to the cash surrender value from the cancellation of a teradyne owned life insurance policy , partially offset by $ 918.7 million used for purchase of marketable securities , $ 169.5 million used for acquisition of mir and energid , and $ 114.4 million used for purchases of property , plant and equipment . 36 financing activities during 2018 used cash of $ 903.4 million , due to $ 823.5
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 Suspicious Activity Report : mir is the leading maker of collaborative autonomous mobile robots for industrial applications . the total purchase price was approximately $ 198 million , which included cash paid of approximately $ 145 million and $ 53 million in fair value of contingent consideration payable upon achievement of certain thresholds and targets for revenue and earnings before interest and taxes through 2020. at december 31 , 2018 , the maximum amount of contingent consideration that could be paid is $ 115 million . contingent consideration for 2018 was $ 31.0 million and is expected to be paid in march 2019. universal robots , mir and energid are included in our industrial automation segment . we believe our recent acquisitions have enhanced our opportunities for growth . we intend to continue to invest in our business , grow market share in our markets and expand further our addressable markets while tightly managing our costs . critical accounting policies and estimates we have identified the policies discussed below as critical to understanding our business and our results of operations and financial condition . the impact and any associated risks related to these policies on our business operations is discussed throughout management 's discussion and analysis of financial condition and results of operations where such policies affect our reported and expected financial results . revenue from contracts with customers we adopted accounting standards codification ( asc ) 606 ,  revenue from contracts with customers on january 1 , 2018 using the modified retrospective method for all contracts not completed as of the date of adoption . the reported results for 2018 reflect the application of asc 606 while the reported results for 2017 were prepared under the guidance of asc 605 , revenue recognition ,  which is also referred to herein as legacy gaap or the previous guidance. we recorded a net increase to retained earnings of $ 12.7 million as of january 1 , 2018 due to the cumulative impact of adopting asc 606. the adoption of asc 606 represents a change in accounting principle that will more closely align revenue recognition with the delivery of teradyne 's hardware and services and will provide financial statement readers with enhanced disclosures . in accordance with asc 606 , revenue is recognized when or as a customer obtains control of promised goods or services . the amount of revenue recognized reflects the consideration to which teradyne expects to be entitled to receive in exchange for fulfillment of the performance obligation . teradyne 's primary source of revenue will continue to be from the sale of systems , instruments , robots , and the delivery of services . 24 in accordance with asc 606 , we recognize revenues , when or as control is transferred to a customer . our determination of revenue is dependent upon a five step process outlined below . step 1 : identify the contract with the customer we account for a contract with a customer when there is written approval , the contract is committed , the rights of the parties , including payment terms , are identified , the contract has commercial substance and consideration is probable of collection . step 2 : identify the performance obligations in the contract we periodically enter into contracts with customers in which a customer may purchase a combination of goods and services , such as products with extended warranty obligations . we determine performance obligations by assessing whether the products or services are distinct from the other elements of the contract . in order to be distinct , the product or service must perform either on its own or with readily available resources and must be separate within the context of the contract . step 3 : determine the transaction price we consider the amount stated on the face of the purchase order to be the transaction price . we do not have variable consideration which could impact the stated purchase price agreed to by us and the customer . step 4 : allocate the transaction price to the performance obligations in the contract transaction price is allocated to each individual performance obligation based on the standalone selling price of that performance obligation . we use standalone transactions when available to value each performance obligation . if standalone transactions are not available , we will estimate the standalone selling price through market assessments or cost plus a reasonable margin analysis . any discounts from standalone selling price are spread proportionally to each performance obligation . step 5 : recognize revenue when ( or as ) the entity satisfies a performance obligation in order to determine the appropriate timing for revenue recognition , we first determine if the transaction meets any of three criteria for over time recognition . if the transaction meets the criteria for over time recognition , we recognize revenue as the good or service is delivered . we use input variables such as hours or months utilized or costs incurred to determine the amount of revenue to recognize in a given period . input variables are used as they best align consumption with benefit to the customer . for transactions that do not meet the criteria for over time recognition , we will recognize revenue at a point in time based on an assessment of the five criteria for transfer of control . we have concluded that revenue should be recognized when shipped or delivered based on contractual terms . typically acceptance of our products and services is a formality as we deliver similar systems , instruments and robots to standard specifications . in cases where acceptance is not deemed a formality , we will defer revenue recognition until customer acceptance . translation of non-u.s. currencies the functional currency for all non-u.s. subsidiaries is the u.s. dollar , except for the industrial automation segment for which the local currency is its functional currency . story_separator_special_tag as of december 31 , 2018 , we had inventory related reserves for amounts which had been written-down or written-off totaling $ 100.8 million . we have no pre-determined timeline to scrap the remaining inventory . 31 selling and administrative selling and administrative expenses were as follows : replace_table_token_11_th the increase of $ 41.8 million in selling and administrative expenses from 2017 to 2018 was due primarily to higher spending in industrial automation related to higher sales and marketing spending in universal robots and due to the acquisitions of mir and energid in 2018 , partially offset by lower variable compensation across all segments . the increase of $ 32.4 million in selling and administrative expenses from 2016 to 2017 was due primarily to higher variable compensation across all segments and higher spending in universal robots , partially offset by lower spending in wireless test . engineering and development engineering and development expenses were as follows : replace_table_token_12_th the decrease of $ 5.8 million in engineering and development expenses from 2017 to 2018 was due primarily to lower spending in system test and semiconductor test , and lower variable compensation , partially offset by higher spending in industrial automation . the increase of $ 15.1 million in engineering and development expenses from 2016 to 2017 was due primarily to higher variable compensation across all segments and higher spending in system test and industrial automation , partially offset by lower spending in wireless test and semiconductor test . acquired intangible assets amortization acquired intangible assets amortization expense was as follows : replace_table_token_13_th acquired intangible assets amortization expense increased from 2017 to 2018 primarily due to industrial automation segment acquisitions of mir and energid in 2018. acquired intangible assets amortization expense decreased from 2016 to 2017 primarily in the wireless test segment due to the impairment of acquired intangible assets in the second quarter of 2016 and in the industrial automation segment due to intangible assets that became fully amortized in june 2017 . 32 goodwill impairment we assess goodwill for impairment at least annually , in the fourth quarter , as of december 31 , or on an interim basis between annual tests when events or circumstances indicate that it is more likely than not that the fair value of a reporting unit is less than its carrying value . in the second quarter of 2016 , the wireless test reporting unit ( which is our wireless test operating and reportable segment ) reduced headcount by 11 % as a result of a sharp decline in projected demand attributable to an estimated smaller future wireless test market . the decrease in projected demand was due to lower forecasted buying from our largest wireless test segment customer ( which had contributed between 51 % and 73 % of annual wireless test sales since the litepoint acquisition in 2011 through 2015 ) as a result of the customer 's numerous operational efficiencies ; slower smartphone growth rates ; and a slowdown of new wireless technology adoption . we considered the headcount reduction and sharp decline in projected demand to be a triggering event for an interim goodwill impairment test . following the interim goodwill impairment test , we recorded a goodwill impairment charge of $ 254.9 million in the second quarter of 2016. the fourth quarter 2018 , 2017 and 2016 goodwill impairment tests did not identify any goodwill impairments . acquired intangible assets impairment we review long-lived assets for impairment whenever events or changes in business circumstances indicate that the carrying amount of the assets may not be fully recoverable or that the useful lives of these assets are no longer appropriate . if undiscounted cash flows for the asset are less than the carrying amount , the asset is written down to its estimated fair value based on a discounted cash flow analysis . the cash flow estimates used to determine the impairment contain management 's best estimates using appropriate assumptions and projections at that time . as a result of the wireless test segment goodwill impairment charge in the second quarter of 2016 , we performed an impairment test of the wireless test segment 's intangible and long-lived assets based on a comparison of the estimated undiscounted cash flows to the recorded value of the assets . as a result of the analysis , we recorded an $ 83.3 million impairment charge in the second quarter of 2016 in acquired intangible assets impairment on the statements of operations . restructuring and other during the year ended december 31 , 2018 , we recorded an expense of $ 17.7 million for the increase in the fair value of the mir contingent consideration liability , $ 8.7 million of severance charges related to headcount reductions primarily in semiconductor test , and $ 4.5 million for acquisition related expenses and compensation , partially offset by a gain of $ 16.7 million from the decrease in the fair value of the universal robots contingent consideration liability . during the year ended december 31 , 2017 , we recorded an expense of $ 7.8 million for the increase in the fair value of the universal robots contingent consideration liability , $ 3.8 million of severance charges related to headcount reductions primarily in semiconductor test , $ 1.1 million for an impairment of fixed assets in semiconductor test , $ 1.0 million for a lease impairment of a wireless test facility in sunnyvale , ca , which was terminated in september 2017 , and $ 0.8 million of expenses related to an earthquake in kumamoto , japan , partially offset by $ 5.1 million of property insurance recovery related to the japan earthquake . during the year ended december 31 , 2016 , we recorded an expense of $ 15.9 million for the increase in the fair value of the contingent consideration liability , of which $ 15.3 million was related to universal robots and $ 0.6 million was related to avionics interface technologies , llc

