the following table illustrates the effects of the impairment charges , restructuring charge and gain on the sale of assets on devry 's earnings . management believes that the non-gaap disclosure of net income and earnings per share excluding these discrete items provides investors with useful supplemental information regarding the underlying business trends and performance of devry 's ongoing operations and is useful for period-over-period comparisons of such operations given the discrete nature of the impairment and restructuring charges and gain on the sale of assets . devry uses these supplemental financial measures internally in its management and budgeting process . however , these non-gaap financial measures should be viewed in addition to , and not as a substitute for , devry 's reported results prepared in accordance with gaap . the following table reconciles these non-gaap measures to the most directly comparable gaap information ( in thousands , except per share data ) : replace_table_token_17_th results of operations the following table presents information with respect to the relative size to revenue of each item in the consolidated statements of income for the current and prior two fiscal years . percentages may not add because of rounding . replace_table_token_18_th 50 fiscal year ended june 30 , 2012 vs. fiscal year ended june 30 , 2011 revenues total consolidated revenues for fiscal year 2012 of $ 2,089.8 million decreased $ 92.6 million , or 4.2 % , as compared to last year . revenues decreased within devry 's business , technology and management segment as a result of a decline in student enrollments and an increase in scholarships due to the challenging economic environment , persistent unemployment and heightened competition . this decrease was partially offset by revenue increases within devry 's medical and healthcare and international , k-12 and professional education segments as a result of growth in total student enrollments , improved student retention and tuition price increases . in addition , auc , which was acquired on august 3 , 2011 , and fbv , which was acquired on february 29 , 2012 contributed to offsetting the revenue decline during fiscal year 2012. management expects that total revenues will be slightly down for fiscal year 2013 as compared to fiscal year 2012 , driven largely by the impact from declines in new student enrollments within devry university and carrington experienced in fiscal year 2012 , partially offset by anticipated revenue growth within devry 's other educational institutions . management believes that fiscal years 2014 through 2016 will represent a period of recovery and growth for devry , assuming modest enrollment growth at devry university , a recovery of enrollments within carrington , and continued growth within devry 's other educational institutions . business , technology and management during fiscal year 2012 , business , technology and management segment revenues decreased 10.7 % to $ 1,303.6 million as compared to the year-ago period as a result of a decline in undergraduate student enrollments and an increase in scholarships due to the challenging economic environment , persistent unemployment and heightened competition . the business , technology and management segment is comprised solely of devry university . key trends in enrollment and tuition pricing are set forth below . undergraduate new student enrollment by term : decreased by 33.8 % from july 2010 ( 13,627 students ) to july 2011 ( 9,026 students ) ; decreased by 28.4 % from september 2010 ( 10,060 students ) to september 2011 ( 7,200 students ) ; decreased by 19.8 % from november 2010 ( 8,092 students ) to november 2011 ( 6,488 students ) ; decreased by 22.5 % from january 2011 ( 7,217 students ) to january 2012 ( 5,593 students ) ; decreased by 17.3 % from march 2011 ( 7,898 students ) to march 2012 ( 6,533 students ) : and decreased by 14.3 % from may 2011 ( 6,690 students ) to may 2012 ( 5,730 students ) . undergraduate total student enrollment by term : decreased by 6.5 % from july 2010 ( 64,155 students ) to july 2011 ( 59,966 students ) ; decreased by 9.9 % from september 2010 ( 73,153 students ) to september 2011 ( 65,933 students ) ; decreased by 13.3 % from november 2010 ( 69,307 students ) to november 2011 ( 60,103 students ) ; decreased by 14.9 % from january 2011 ( 73,339 students ) to january 2012 ( 62,435 students ) ; decreased by 15.5 % from march 2011 ( 67,374 students ) to march 2012 ( 56,958 students ) : and decreased by 14.7 % from may 2011 ( 70,393 students ) to may 2012 ( 60,044 students ) . graduate coursetaker enrollment , including the keller graduate school of management : the term coursetaker refers to the number of courses taken by a student . thus , one student taking two courses is counted as two coursetakers . increased by 1.9 % from the july 2010 session ( 21,165 coursetakers ) to the july 2011 session ( 21,576 coursetakers ) ; 51 increased by 2.3 % from the september 2010 session ( 23,389 coursetakers ) to the september 2011 session ( 23,937 coursetakers ) ; increased by 0.3 % from the november 2010 session ( 23,199 coursetakers ) to the november 2011 session ( 23,264 coursetakers ) ; decreased by 3.0 % from the january 2011 session ( 24,784 coursetakers ) to the january 2012 session ( 24,029 coursetakers ) ; decreased by 4.3 % from the march 2011 session ( 24,406 coursetakers ) to the march 2012 session ( 23,366 coursetakers ) ; and decreased by 4.5 % from the may 2011 session ( 23,802 coursetakers ) to the may 2012 session ( 22,732 coursetakers ) . tuition rates : effective with the summer 2011 term , devry university 's u.s. undergraduate tuition is $ 597 per credit hour for students enrolling in 1 to 11 credit hours . story_separator_special_tag the increase was the combined result of decreased operating leverage from declining enrollments and incremental investments , which include advertising , student services and home office support personnel . asset impairment charge during fiscal year 2012 , devry recorded non-cash asset impairments totaling $ 94.4 million , which were comprised of $ 75.0 million related to its carrington reporting unit and $ 19.4 million relating to its advanced academics reporting unit . in the second quarter of fiscal year 2012 , revenues and operating income for devry 's carrington colleges group reporting unit were significantly below management 's expectations driven primarily by a larger than expected decline in new student enrollments . carrington 's revenue declined 27 % during the second quarter as compared to the prior year . as a result of the significant decrease in revenue , carrington generated an operating loss in the second quarter as compared to operating income in the year-ago period . to improve carrington 's financial results , management is executing a turn-around plan which includes which includes increasing its focus on building carrington 's brand awareness , optimizing its marketing approach to emphasize the development of internally-generated inquiries , and improving its recruiting process through its new student contact center . carrington is also making additional investments in its website interface and admissions processes to better serve prospective students . though management believes its planned business and operational strategies will reverse this negative trend there is increased uncertainty as to the timing of this reversal . accordingly , management revised its forecast and future cash flow projections for carrington , and performed an interim impairment analysis . as a result , during the second quarter of fiscal year 2012 , devry recorded a non-cash asset impairment charge of $ 75 million related to its carrington reporting unit . at advanced academics , revenue was significantly below management 's expectation during the fourth quarter of fiscal year 2012 , as a result of decreased funding for large school districts served by advanced academics . advanced academics revenue declined 46.4 % during the fourth quarter of fiscal year 2012 and the reporting unit generated an operating loss of $ 5.0 million as compared to operating income of $ 2.1 million in the year-ago quarter . as a result of the decline in revenue and in connection with devry 's annual impairment analysis , management revised its forecast and future cash flow projections for advanced academics , which resulted in an estimated fair market value which was below its book value . as a result , devry recorded a non-cash asset impairment charge of $ 19.4 million . see note 8 to the consolidated financial statements in this annual report on form 10-k for the year ended june 30 , 2012 , for additional disclosure on the impairment analyses . 56 restructuring charge during the fourth quarter of fiscal 2012 , devry implemented an involuntary reduction in force ( rif ) that reduced its workforce by approximately 570 positions across all reporting units . this resulted in a pre-tax charge of approximately $ 7.1 million that primarily represented severance pay and benefits for these employees . this was allocated to the segments as follows : $ 5.0 million to business technology and management , $ 2.0 million to medical and healthcare and $ 0.1 million to international , k-12 and professional education . cash payments for the severance charges and restructuring charges were approximately $ 1.4 million for the year ended june 30 , 2012. the remaining $ 5.7 is accrued as of june 30 , 2012 , and is expected to be paid by the end of the second quarter of fiscal 2013. operating income total consolidated operating income for fiscal year 2012 of $ 204.2 million decreased $ 289.9 million , or 58.7 % , as compared to the prior year . the largest driver of the decline in operating income during fiscal year 2012 was $ 94.4 million non-cash asset impairment charge . in addition , revenue declines at devry university , carrington colleges , advanced academics and the restructuring charge also contributed to the decline in operating income . operating income decreased within all three of devry 's respective segments . business , technology and management business , technology and management segment operating income decreased 44.0 % to $ 201.1 million during fiscal year 2012 , as compared to the prior year . the decrease in operating income was the result of lower revenue and decreased operating leverage and a restructuring charge of $ 5.0 million ( as discussed earlier ) . management continues to mitigate the effects of this challenging environment by aligning its cost structure with student enrollments while also targeting investments in growth initiatives such as new programs . medical and healthcare medical and healthcare segment operating income decreased 91.0 % to $ 9.6 million during fiscal year 2012 as compared to the prior year . the decrease in operating income was the result of an operating loss at carrington and an asset impairment charge of $ 75.0 million ( as discussed earlier ) , which was partially offset by an increase in operating income at both chamberlain and ross university schools of medicine and veterinary medicine and the incremental contribution to operating income from auc . carrington generated an operating loss of as compared to operating income of in fiscal year 2011 , as a result of lower student enrollments as compared to the year ago period , partially offset by cost reduction measures . excluding the asset impairment and restructuring charges , the medical and healthcare segment operating income declined 19.0 % to $ 86.6 million during fiscal year 2012. international , k-12 and professional education international , k-12 and professional education segment operating income decreased 89.3 % to $ 3.5 million during fiscal year 2012 as compared to the prior year . the decrease in operating income was the result of an operating loss and

cash from operations cash generated from operations in fiscal year 2012 was $ 277.4 million , compared to $ 408.0 million in the prior year period . cash flow from operations decreased $ 188.4 million due to lower net income compared to fiscal 2011. this was partially offset by $ 94.4 million in non-cash impairment charges included in net income in fiscal 2012. in addition , cash flow from operations decreased $ 5.1 million compared to the prior year as a result of an increase in accounts receivable , net of related reserves , which resulted from higher revenues in the medical and healthcare and international , k-12 and professional education segments . the change in net deferred income tax liabilities resulted in a $ 34.1 million reduction in operating cash flows compared to the prior year . an increase in net gains on the sale and disposition of assets resulted in an additional $ 3.0 million reduction to operating cash flows compared to the prior year . in addition , cash flow from operations decreased by $ 34.8 million compared to fiscal 2012 from a larger use of cash compared to the prior year for changes in levels of prepaid expenses , accounts payable and accrued expenses . variations in the levels of accrued and prepaid expenses and accounts payable from period to period are caused , in part , by the timing of the period-end relative to devry 's payroll and bill payment cycles . these decreases in operating cash flows were partially offset by smaller decreases in the effects of changes in deferred tuition revenue and advanced tuition payments of $ 6.0 million as compared to the prior year . also , an increase in non-cash expenses for depreciation , amortization and stock-based compensation resulted in a $ 28.7 million greater source of cash compared to the prior year . investing activities capital expenditures in fiscal year 2012 were $ 129.1 million compared to $ 135.7 million in the year-ago period .


 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 from operations cash generated from operations in fiscal year 2012 was $ 277.4 million , compared to $ 408.0 million in the prior year period . cash flow from operations decreased $ 188.4 million due to lower net income compared to fiscal 2011. this was partially offset by $ 94.4 million in non-cash impairment charges included in net income in fiscal 2012. in addition , cash flow from operations decreased $ 5.1 million compared to the prior year as a result of an increase in accounts receivable , net of related reserves , which resulted from higher revenues in the medical and healthcare and international , k-12 and professional education segments . the change in net deferred income tax liabilities resulted in a $ 34.1 million reduction in operating cash flows compared to the prior year . an increase in net gains on the sale and disposition of assets resulted in an additional $ 3.0 million reduction to operating cash flows compared to the prior year . in addition , cash flow from operations decreased by $ 34.8 million compared to fiscal 2012 from a larger use of cash compared to the prior year for changes in levels of prepaid expenses , accounts payable and accrued expenses . variations in the levels of accrued and prepaid expenses and accounts payable from period to period are caused , in part , by the timing of the period-end relative to devry 's payroll and bill payment cycles . these decreases in operating cash flows were partially offset by smaller decreases in the effects of changes in deferred tuition revenue and advanced tuition payments of $ 6.0 million as compared to the prior year . also , an increase in non-cash expenses for depreciation , amortization and stock-based compensation resulted in a $ 28.7 million greater source of cash compared to the prior year . investing activities capital expenditures in fiscal year 2012 were $ 129.1 million compared to $ 135.7 million in the year-ago period .
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 Suspicious Activity Report : the following table illustrates the effects of the impairment charges , restructuring charge and gain on the sale of assets on devry 's earnings . management believes that the non-gaap disclosure of net income and earnings per share excluding these discrete items provides investors with useful supplemental information regarding the underlying business trends and performance of devry 's ongoing operations and is useful for period-over-period comparisons of such operations given the discrete nature of the impairment and restructuring charges and gain on the sale of assets . devry uses these supplemental financial measures internally in its management and budgeting process . however , these non-gaap financial measures should be viewed in addition to , and not as a substitute for , devry 's reported results prepared in accordance with gaap . the following table reconciles these non-gaap measures to the most directly comparable gaap information ( in thousands , except per share data ) : replace_table_token_17_th results of operations the following table presents information with respect to the relative size to revenue of each item in the consolidated statements of income for the current and prior two fiscal years . percentages may not add because of rounding . replace_table_token_18_th 50 fiscal year ended june 30 , 2012 vs. fiscal year ended june 30 , 2011 revenues total consolidated revenues for fiscal year 2012 of $ 2,089.8 million decreased $ 92.6 million , or 4.2 % , as compared to last year . revenues decreased within devry 's business , technology and management segment as a result of a decline in student enrollments and an increase in scholarships due to the challenging economic environment , persistent unemployment and heightened competition . this decrease was partially offset by revenue increases within devry 's medical and healthcare and international , k-12 and professional education segments as a result of growth in total student enrollments , improved student retention and tuition price increases . in addition , auc , which was acquired on august 3 , 2011 , and fbv , which was acquired on february 29 , 2012 contributed to offsetting the revenue decline during fiscal year 2012. management expects that total revenues will be slightly down for fiscal year 2013 as compared to fiscal year 2012 , driven largely by the impact from declines in new student enrollments within devry university and carrington experienced in fiscal year 2012 , partially offset by anticipated revenue growth within devry 's other educational institutions . management believes that fiscal years 2014 through 2016 will represent a period of recovery and growth for devry , assuming modest enrollment growth at devry university , a recovery of enrollments within carrington , and continued growth within devry 's other educational institutions . business , technology and management during fiscal year 2012 , business , technology and management segment revenues decreased 10.7 % to $ 1,303.6 million as compared to the year-ago period as a result of a decline in undergraduate student enrollments and an increase in scholarships due to the challenging economic environment , persistent unemployment and heightened competition . the business , technology and management segment is comprised solely of devry university . key trends in enrollment and tuition pricing are set forth below . undergraduate new student enrollment by term : decreased by 33.8 % from july 2010 ( 13,627 students ) to july 2011 ( 9,026 students ) ; decreased by 28.4 % from september 2010 ( 10,060 students ) to september 2011 ( 7,200 students ) ; decreased by 19.8 % from november 2010 ( 8,092 students ) to november 2011 ( 6,488 students ) ; decreased by 22.5 % from january 2011 ( 7,217 students ) to january 2012 ( 5,593 students ) ; decreased by 17.3 % from march 2011 ( 7,898 students ) to march 2012 ( 6,533 students ) : and decreased by 14.3 % from may 2011 ( 6,690 students ) to may 2012 ( 5,730 students ) . undergraduate total student enrollment by term : decreased by 6.5 % from july 2010 ( 64,155 students ) to july 2011 ( 59,966 students ) ; decreased by 9.9 % from september 2010 ( 73,153 students ) to september 2011 ( 65,933 students ) ; decreased by 13.3 % from november 2010 ( 69,307 students ) to november 2011 ( 60,103 students ) ; decreased by 14.9 % from january 2011 ( 73,339 students ) to january 2012 ( 62,435 students ) ; decreased by 15.5 % from march 2011 ( 67,374 students ) to march 2012 ( 56,958 students ) : and decreased by 14.7 % from may 2011 ( 70,393 students ) to may 2012 ( 60,044 students ) . graduate coursetaker enrollment , including the keller graduate school of management : the term coursetaker refers to the number of courses taken by a student . thus , one student taking two courses is counted as two coursetakers . increased by 1.9 % from the july 2010 session ( 21,165 coursetakers ) to the july 2011 session ( 21,576 coursetakers ) ; 51 increased by 2.3 % from the september 2010 session ( 23,389 coursetakers ) to the september 2011 session ( 23,937 coursetakers ) ; increased by 0.3 % from the november 2010 session ( 23,199 coursetakers ) to the november 2011 session ( 23,264 coursetakers ) ; decreased by 3.0 % from the january 2011 session ( 24,784 coursetakers ) to the january 2012 session ( 24,029 coursetakers ) ; decreased by 4.3 % from the march 2011 session ( 24,406 coursetakers ) to the march 2012 session ( 23,366 coursetakers ) ; and decreased by 4.5 % from the may 2011 session ( 23,802 coursetakers ) to the may 2012 session ( 22,732 coursetakers ) . tuition rates : effective with the summer 2011 term , devry university 's u.s. undergraduate tuition is $ 597 per credit hour for students enrolling in 1 to 11 credit hours . story_separator_special_tag the increase was the combined result of decreased operating leverage from declining enrollments and incremental investments , which include advertising , student services and home office support personnel . asset impairment charge during fiscal year 2012 , devry recorded non-cash asset impairments totaling $ 94.4 million , which were comprised of $ 75.0 million related to its carrington reporting unit and $ 19.4 million relating to its advanced academics reporting unit . in the second quarter of fiscal year 2012 , revenues and operating income for devry 's carrington colleges group reporting unit were significantly below management 's expectations driven primarily by a larger than expected decline in new student enrollments . carrington 's revenue declined 27 % during the second quarter as compared to the prior year . as a result of the significant decrease in revenue , carrington generated an operating loss in the second quarter as compared to operating income in the year-ago period . to improve carrington 's financial results , management is executing a turn-around plan which includes which includes increasing its focus on building carrington 's brand awareness , optimizing its marketing approach to emphasize the development of internally-generated inquiries , and improving its recruiting process through its new student contact center . carrington is also making additional investments in its website interface and admissions processes to better serve prospective students . though management believes its planned business and operational strategies will reverse this negative trend there is increased uncertainty as to the timing of this reversal . accordingly , management revised its forecast and future cash flow projections for carrington , and performed an interim impairment analysis . as a result , during the second quarter of fiscal year 2012 , devry recorded a non-cash asset impairment charge of $ 75 million related to its carrington reporting unit . at advanced academics , revenue was significantly below management 's expectation during the fourth quarter of fiscal year 2012 , as a result of decreased funding for large school districts served by advanced academics . advanced academics revenue declined 46.4 % during the fourth quarter of fiscal year 2012 and the reporting unit generated an operating loss of $ 5.0 million as compared to operating income of $ 2.1 million in the year-ago quarter . as a result of the decline in revenue and in connection with devry 's annual impairment analysis , management revised its forecast and future cash flow projections for advanced academics , which resulted in an estimated fair market value which was below its book value . as a result , devry recorded a non-cash asset impairment charge of $ 19.4 million . see note 8 to the consolidated financial statements in this annual report on form 10-k for the year ended june 30 , 2012 , for additional disclosure on the impairment analyses . 56 restructuring charge during the fourth quarter of fiscal 2012 , devry implemented an involuntary reduction in force ( rif ) that reduced its workforce by approximately 570 positions across all reporting units . this resulted in a pre-tax charge of approximately $ 7.1 million that primarily represented severance pay and benefits for these employees . this was allocated to the segments as follows : $ 5.0 million to business technology and management , $ 2.0 million to medical and healthcare and $ 0.1 million to international , k-12 and professional education . cash payments for the severance charges and restructuring charges were approximately $ 1.4 million for the year ended june 30 , 2012. the remaining $ 5.7 is accrued as of june 30 , 2012 , and is expected to be paid by the end of the second quarter of fiscal 2013. operating income total consolidated operating income for fiscal year 2012 of $ 204.2 million decreased $ 289.9 million , or 58.7 % , as compared to the prior year . the largest driver of the decline in operating income during fiscal year 2012 was $ 94.4 million non-cash asset impairment charge . in addition , revenue declines at devry university , carrington colleges , advanced academics and the restructuring charge also contributed to the decline in operating income . operating income decreased within all three of devry 's respective segments . business , technology and management business , technology and management segment operating income decreased 44.0 % to $ 201.1 million during fiscal year 2012 , as compared to the prior year . the decrease in operating income was the result of lower revenue and decreased operating leverage and a restructuring charge of $ 5.0 million ( as discussed earlier ) . management continues to mitigate the effects of this challenging environment by aligning its cost structure with student enrollments while also targeting investments in growth initiatives such as new programs . medical and healthcare medical and healthcare segment operating income decreased 91.0 % to $ 9.6 million during fiscal year 2012 as compared to the prior year . the decrease in operating income was the result of an operating loss at carrington and an asset impairment charge of $ 75.0 million ( as discussed earlier ) , which was partially offset by an increase in operating income at both chamberlain and ross university schools of medicine and veterinary medicine and the incremental contribution to operating income from auc . carrington generated an operating loss of as compared to operating income of in fiscal year 2011 , as a result of lower student enrollments as compared to the year ago period , partially offset by cost reduction measures . excluding the asset impairment and restructuring charges , the medical and healthcare segment operating income declined 19.0 % to $ 86.6 million during fiscal year 2012. international , k-12 and professional education international , k-12 and professional education segment operating income decreased 89.3 % to $ 3.5 million during fiscal year 2012 as compared to the prior year . the decrease in operating income was the result of an operating loss and

