replace_table_token_4_th the net effect of our foreign currency translations for the year ended december 31 , 2011 was a $ 0.6 million increase in revenue and a $ 0.5 million increase in operating expenses versus the year ended december 31 , 2010. the net effect of our foreign 17 currency translations for the year ended december 31 , 2010 was a $ 0.3 million decrease in revenue and a $ 16,000 decrease in operating expenses versus the year ended december 31 , 2009. results of operations the following table presents our consolidated statements of operations in comparative format . replace_table_token_5_th 18 the following table presents our consolidated statements of operations reflected as a percentage of total revenue . replace_table_token_6_th revenue revenue is comprised of license fees and services and customer support . license fees and services revenue represent the fees we receive from the licensing of our software products and those services directly related to the delivery of the licensed product as well as integration services and time and materials work . customer support revenue includes annual support fees , recurring maintenance fees , minor product upgrades and warranty fees . warranty fees are typically bundled with a license sale and the related revenue , based on vendor specific objective evidence ( vsoe ) , is deferred and recognized ratably over the warranty period . license fees and services license fees and services revenue decreased 33 % , or $ 4.9 million to $ 9.8 million for the year ended december 31 , 2011 compared to $ 14.6 million for the year ended december 31 , 2010. the decrease is due to declines in dynamic sim allocation ( dsa ) , tertio service activation ( tsa ) and billing mediation revenues of $ 2.8 million , $ 1.6 million and $ 0.5 million , respectively . license fees and services revenue decreased 16 % , or $ 2.9 million to $ 14.6 million for the year ended december 31 , 2010 compared to $ 17.5 million for the year ended december 31 , 2009. this decrease is primarily due to a decline in tsa 19 revenue of $ 4.4 million , partially offset by increased revenue from our dsa solution of $ 1.1 million and billing mediation revenue of $ 0.4 million . customer support customer support revenue increased 13 % , or $ 1.1 million , to $ 9.3 million for the year ended december 31 , 2011 from $ 8.2 million for the year ended december 31 , 2010. the increase in customer support revenue was primarily the result of the increase in our dsa installed customer base as well as increased revenue from tsa . customer support revenue increased 12 % , or $ 0.9 million , to $ 8.2 million for the year ended december 31 , 2010 from $ 7.3 million for the year ended december 31 , 2009. the increase in customer support revenue was primarily the result of the increase in our dsa installed customer base as well as increased revenue from tsa . costs of revenue , excluding depreciation and amortization costs of revenue consist primarily of personnel costs , facilities costs , the costs of third-party software and all other direct costs associated with these personnel . costs of revenue , excluding depreciation and amortization were $ 7.4 million , $ 8.6 million and $ 8.4 million for the years ended december 31 , 2011 , 2010 and 2009 , respectively . costs of license fees and services , excluding depreciation and amortization costs of revenue for license fees and services decreased 14 % , or $ 0.8 million , to $ 5.2 million for the year ended december 31 , 2011 from $ 6.0 million for the year ended december 31 , 2010. the decrease in costs was primarily the result of reduced staff , subcontractors and third party software expense , all a result of lower revenue . as a percentage of license fees and services revenue , costs of license fees and services , excluding depreciation and amortization , increased to 53 % for the year ended december 31 , 2011 from 41 % for the year ended december 31 , 2010. the increase in costs as a percentage of licenses fees and services revenue is primarily related to lower revenue during the period . costs of revenue for license fees and services increased 9 % , or $ 0.5 million , to $ 6.0 million for the year ended december 31 , 2010 from $ 5.5 million for the year ended december 31 , 2009. as a percentage of license fees and services revenue , costs of license fees and services , excluding depreciation and amortization , increased to 41 % for the year ended december 31 , 2010 from 31 % for the year ended december 31 , 2009.the increase in costs and as a percentage of license fees and services revenue was primarily the result of increased effort and on site presence on projects as well as lower revenue during the period . costs of customer support , excluding depreciation and amortization costs of revenue for customer support decreased 14 % , or $ 0.4 million , to $ 2.2 million for the year ended december 31 , 2011 from $ 2.6 million for the year ended december 31 , 2010. the decrease in costs is related to fewer hours spent on support projects . as a percentage of customer support revenue , costs of customer support revenue , excluding depreciation and amortization , decreased to 24 % for the year ended december 31 , 2011 from 32 % for the year ended december 31 , 2010. the decrease in costs as a percentage of customer support revenue is due primarily to the aforementioned decrease in costs as well as increased revenue during the period . story_separator_special_tag if the arrangement includes a customer acceptance provision , the hours to complete the acceptance testing are included in the total estimated direct labor hours ; therefore , the related revenue is recognized as the acceptance testing is performed . revenue is not recognized in full until the customer has provided proof of acceptance on the arrangement . generally , our contracts are accounted for individually . however , when certain criteria are met , it may be necessary to account for two or more contracts as one to reflect the substance of the group of contracts . we record amounts billed in advance of services being performed as unearned revenue . unbilled work-in-progress represents revenue earned but not yet billable under the terms of the fixed-price contracts . all such amounts are expected to be billed and collected within 12 months . we may encounter budget and schedule overruns on fixed-price contracts caused by increased labor or overhead costs . we make adjustments to cost estimates in the period in which the facts requiring such revisions become known . we record estimated losses , if any , in the period in which current estimates of total contract revenue and contract costs indicate a loss . if revisions to cost estimates are obtained after the balance sheet date but before the issuance of the interim or annual financial statements , we make adjustments to the interim or annual financial statements accordingly . in arrangements where the services are not essential to the functionality of the delivered software , we recognize license revenue when a license agreement has been signed , delivery and acceptance have occurred , the fee is fixed or determinable and collectability is reasonably assured . where applicable , we unbundle and record as revenue fees from multiple element arrangements as 24 the elements are delivered to the extent that vsoe of fair value of the undelivered elements exist . if vsoe for the undelivered elements does not exist , we defer fees from such arrangements until the earlier of the date that vsoe does exist on the undelivered elements or all of the elements have been delivered . we recognize revenue from fixed-price service contracts using the proportional performance method of accounting , which is similar to the percentage-of-completion method described above . we recognize revenue from professional services provided pursuant to time-and-materials based contracts and training services as the services are performed , as that is when our obligation to our customers under such arrangements is fulfilled . we recognize customer support , including maintenance revenue , ratably over the service contract period . when maintenance is bundled with the original license fee arrangement , its fair value , based upon vsoe , is deferred and recognized during the periods when services are provided . allowance for doubtful accounts we make judgments related to our ability to collect outstanding accounts receivable . we provide allowances for receivables when their collection becomes doubtful by recording an expense . we determine the allowance based on our assessment of the realization of receivables using historical information and current economic trends , including assessing the probability of collection from customers . if the financial condition of our customers were to deteriorate , resulting in an impairment of their ability to make payments owed to us , an increase in the allowance for doubtful accounts would be required . we evaluate the adequacy of the allowance regularly and make adjustments accordingly . adjustments to the allowance for doubtful accounts could materially affect our results of operations . income taxes significant judgment is required in determining our provision for income taxes . we assess the likelihood that our deferred tax asset will be recovered from future taxable income , and to the extent we believe that recovery is not likely , we establish a valuation allowance . we consider future taxable income projections , historical results and ongoing tax planning strategies in assessing the recoverability of deferred tax assets . however , adjustments could be required in the future if we determine that the amount to be realized is less or greater than the amount that we recorded . such adjustments , if any , could have a material impact on our results of our operations . we use a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return . for those benefits to be recognized , a tax position must be more-likely-than-not to be sustained upon examination by taxing authorities . the company uses the incremental approach to recognizing excess tax benefits associated with equity compensation . as of december 31 , 2011 and 2010 , we had no liability for unrecognized tax benefits . we do not believe there will be any material changes to our unrecognized tax positions over the next twelve months . goodwill goodwill is the excess of acquisition cost of an acquired entity over the fair value of the identifiable net assets acquired . goodwill is not amortized , but tested for impairment annually or whenever indicators of impairment exist . these indicators may include a significant change in the business climate , legal factors , operating performance indicators , competition , sale or disposition of a significant portion of the business or other factors . application of the goodwill impairment test requires judgment , including the identification of reporting units , assignment of assets and liabilities to reporting units , assignment of goodwill to reporting units , and determination of the fair value of each reporting unit . we performed our annual goodwill impairment test as of july 31 , 2011 , which we had $ 16.9 million of goodwill included the following reporting units , license and services ( l & s )  uk of $ 7.6 million and customer support ( cs )  uk of $ 9.3 million . the fair value of each

liquidity and capital resources we have historically financed operations through cash flows from operations as well as debt and equity transactions . at december 31 , 2011 , our principal sources of liquidity were $ 34.3 million in cash and cash equivalents and $ 4.5 million in contract receivables , net of allowances . net cash provided by operating activities for the year ended december 31 , 2011 , 2010 and 2009 was $ 4.9 million , $ 5.8 million and $ 3.6 million , respectively . the decrease in cash provided by operating activities for the year ended december 31 , 2011 was due to decrease in accounts payable and accrued liabilities and an increase in prepaid and other assets , partially offset by an increase in contract receivables . net cash provided by ( used in ) continuing operating activities was ( $ 1.4 ) million , $ 14,000 and ( $ 1.7 ) million for the years ended december 31 , 2011 , 2010 and 2009 , respectively . the decrease in cash provided by continuing operating activities for the year ended december 31 , 2011 was primarily due to a decrease in accounts payable and accrued liabilities and an increase in prepaid and other assets , partially offset by an increase in contract receivables . the increase in cash provided by operating activities during the year ended december 31 , 2010 compared to 2009 was related to optional pre-payments of accrued interest on our subordinated debt , which is classified as other long-term obligations and the change in the timing of our unearned revenue billings .


 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 we have historically financed operations through cash flows from operations as well as debt and equity transactions . at december 31 , 2011 , our principal sources of liquidity were $ 34.3 million in cash and cash equivalents and $ 4.5 million in contract receivables , net of allowances . net cash provided by operating activities for the year ended december 31 , 2011 , 2010 and 2009 was $ 4.9 million , $ 5.8 million and $ 3.6 million , respectively . the decrease in cash provided by operating activities for the year ended december 31 , 2011 was due to decrease in accounts payable and accrued liabilities and an increase in prepaid and other assets , partially offset by an increase in contract receivables . net cash provided by ( used in ) continuing operating activities was ( $ 1.4 ) million , $ 14,000 and ( $ 1.7 ) million for the years ended december 31 , 2011 , 2010 and 2009 , respectively . the decrease in cash provided by continuing operating activities for the year ended december 31 , 2011 was primarily due to a decrease in accounts payable and accrued liabilities and an increase in prepaid and other assets , partially offset by an increase in contract receivables . the increase in cash provided by operating activities during the year ended december 31 , 2010 compared to 2009 was related to optional pre-payments of accrued interest on our subordinated debt , which is classified as other long-term obligations and the change in the timing of our unearned revenue billings .
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 Suspicious Activity Report : replace_table_token_4_th the net effect of our foreign currency translations for the year ended december 31 , 2011 was a $ 0.6 million increase in revenue and a $ 0.5 million increase in operating expenses versus the year ended december 31 , 2010. the net effect of our foreign 17 currency translations for the year ended december 31 , 2010 was a $ 0.3 million decrease in revenue and a $ 16,000 decrease in operating expenses versus the year ended december 31 , 2009. results of operations the following table presents our consolidated statements of operations in comparative format . replace_table_token_5_th 18 the following table presents our consolidated statements of operations reflected as a percentage of total revenue . replace_table_token_6_th revenue revenue is comprised of license fees and services and customer support . license fees and services revenue represent the fees we receive from the licensing of our software products and those services directly related to the delivery of the licensed product as well as integration services and time and materials work . customer support revenue includes annual support fees , recurring maintenance fees , minor product upgrades and warranty fees . warranty fees are typically bundled with a license sale and the related revenue , based on vendor specific objective evidence ( vsoe ) , is deferred and recognized ratably over the warranty period . license fees and services license fees and services revenue decreased 33 % , or $ 4.9 million to $ 9.8 million for the year ended december 31 , 2011 compared to $ 14.6 million for the year ended december 31 , 2010. the decrease is due to declines in dynamic sim allocation ( dsa ) , tertio service activation ( tsa ) and billing mediation revenues of $ 2.8 million , $ 1.6 million and $ 0.5 million , respectively . license fees and services revenue decreased 16 % , or $ 2.9 million to $ 14.6 million for the year ended december 31 , 2010 compared to $ 17.5 million for the year ended december 31 , 2009. this decrease is primarily due to a decline in tsa 19 revenue of $ 4.4 million , partially offset by increased revenue from our dsa solution of $ 1.1 million and billing mediation revenue of $ 0.4 million . customer support customer support revenue increased 13 % , or $ 1.1 million , to $ 9.3 million for the year ended december 31 , 2011 from $ 8.2 million for the year ended december 31 , 2010. the increase in customer support revenue was primarily the result of the increase in our dsa installed customer base as well as increased revenue from tsa . customer support revenue increased 12 % , or $ 0.9 million , to $ 8.2 million for the year ended december 31 , 2010 from $ 7.3 million for the year ended december 31 , 2009. the increase in customer support revenue was primarily the result of the increase in our dsa installed customer base as well as increased revenue from tsa . costs of revenue , excluding depreciation and amortization costs of revenue consist primarily of personnel costs , facilities costs , the costs of third-party software and all other direct costs associated with these personnel . costs of revenue , excluding depreciation and amortization were $ 7.4 million , $ 8.6 million and $ 8.4 million for the years ended december 31 , 2011 , 2010 and 2009 , respectively . costs of license fees and services , excluding depreciation and amortization costs of revenue for license fees and services decreased 14 % , or $ 0.8 million , to $ 5.2 million for the year ended december 31 , 2011 from $ 6.0 million for the year ended december 31 , 2010. the decrease in costs was primarily the result of reduced staff , subcontractors and third party software expense , all a result of lower revenue . as a percentage of license fees and services revenue , costs of license fees and services , excluding depreciation and amortization , increased to 53 % for the year ended december 31 , 2011 from 41 % for the year ended december 31 , 2010. the increase in costs as a percentage of licenses fees and services revenue is primarily related to lower revenue during the period . costs of revenue for license fees and services increased 9 % , or $ 0.5 million , to $ 6.0 million for the year ended december 31 , 2010 from $ 5.5 million for the year ended december 31 , 2009. as a percentage of license fees and services revenue , costs of license fees and services , excluding depreciation and amortization , increased to 41 % for the year ended december 31 , 2010 from 31 % for the year ended december 31 , 2009.the increase in costs and as a percentage of license fees and services revenue was primarily the result of increased effort and on site presence on projects as well as lower revenue during the period . costs of customer support , excluding depreciation and amortization costs of revenue for customer support decreased 14 % , or $ 0.4 million , to $ 2.2 million for the year ended december 31 , 2011 from $ 2.6 million for the year ended december 31 , 2010. the decrease in costs is related to fewer hours spent on support projects . as a percentage of customer support revenue , costs of customer support revenue , excluding depreciation and amortization , decreased to 24 % for the year ended december 31 , 2011 from 32 % for the year ended december 31 , 2010. the decrease in costs as a percentage of customer support revenue is due primarily to the aforementioned decrease in costs as well as increased revenue during the period . story_separator_special_tag if the arrangement includes a customer acceptance provision , the hours to complete the acceptance testing are included in the total estimated direct labor hours ; therefore , the related revenue is recognized as the acceptance testing is performed . revenue is not recognized in full until the customer has provided proof of acceptance on the arrangement . generally , our contracts are accounted for individually . however , when certain criteria are met , it may be necessary to account for two or more contracts as one to reflect the substance of the group of contracts . we record amounts billed in advance of services being performed as unearned revenue . unbilled work-in-progress represents revenue earned but not yet billable under the terms of the fixed-price contracts . all such amounts are expected to be billed and collected within 12 months . we may encounter budget and schedule overruns on fixed-price contracts caused by increased labor or overhead costs . we make adjustments to cost estimates in the period in which the facts requiring such revisions become known . we record estimated losses , if any , in the period in which current estimates of total contract revenue and contract costs indicate a loss . if revisions to cost estimates are obtained after the balance sheet date but before the issuance of the interim or annual financial statements , we make adjustments to the interim or annual financial statements accordingly . in arrangements where the services are not essential to the functionality of the delivered software , we recognize license revenue when a license agreement has been signed , delivery and acceptance have occurred , the fee is fixed or determinable and collectability is reasonably assured . where applicable , we unbundle and record as revenue fees from multiple element arrangements as 24 the elements are delivered to the extent that vsoe of fair value of the undelivered elements exist . if vsoe for the undelivered elements does not exist , we defer fees from such arrangements until the earlier of the date that vsoe does exist on the undelivered elements or all of the elements have been delivered . we recognize revenue from fixed-price service contracts using the proportional performance method of accounting , which is similar to the percentage-of-completion method described above . we recognize revenue from professional services provided pursuant to time-and-materials based contracts and training services as the services are performed , as that is when our obligation to our customers under such arrangements is fulfilled . we recognize customer support , including maintenance revenue , ratably over the service contract period . when maintenance is bundled with the original license fee arrangement , its fair value , based upon vsoe , is deferred and recognized during the periods when services are provided . allowance for doubtful accounts we make judgments related to our ability to collect outstanding accounts receivable . we provide allowances for receivables when their collection becomes doubtful by recording an expense . we determine the allowance based on our assessment of the realization of receivables using historical information and current economic trends , including assessing the probability of collection from customers . if the financial condition of our customers were to deteriorate , resulting in an impairment of their ability to make payments owed to us , an increase in the allowance for doubtful accounts would be required . we evaluate the adequacy of the allowance regularly and make adjustments accordingly . adjustments to the allowance for doubtful accounts could materially affect our results of operations . income taxes significant judgment is required in determining our provision for income taxes . we assess the likelihood that our deferred tax asset will be recovered from future taxable income , and to the extent we believe that recovery is not likely , we establish a valuation allowance . we consider future taxable income projections , historical results and ongoing tax planning strategies in assessing the recoverability of deferred tax assets . however , adjustments could be required in the future if we determine that the amount to be realized is less or greater than the amount that we recorded . such adjustments , if any , could have a material impact on our results of our operations . we use a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return . for those benefits to be recognized , a tax position must be more-likely-than-not to be sustained upon examination by taxing authorities . the company uses the incremental approach to recognizing excess tax benefits associated with equity compensation . as of december 31 , 2011 and 2010 , we had no liability for unrecognized tax benefits . we do not believe there will be any material changes to our unrecognized tax positions over the next twelve months . goodwill goodwill is the excess of acquisition cost of an acquired entity over the fair value of the identifiable net assets acquired . goodwill is not amortized , but tested for impairment annually or whenever indicators of impairment exist . these indicators may include a significant change in the business climate , legal factors , operating performance indicators , competition , sale or disposition of a significant portion of the business or other factors . application of the goodwill impairment test requires judgment , including the identification of reporting units , assignment of assets and liabilities to reporting units , assignment of goodwill to reporting units , and determination of the fair value of each reporting unit . we performed our annual goodwill impairment test as of july 31 , 2011 , which we had $ 16.9 million of goodwill included the following reporting units , license and services ( l & s )  uk of $ 7.6 million and customer support ( cs )  uk of $ 9.3 million . the fair value of each

