during 2016 and 2015 , we recorded charges to earnings of $ 5.6 million and $ 4.5 million , respectively , for withdrawal events at the multiemployer pension plan to which we contribute related to our operations in puerto rico . during 2014 , we recorded charges to earnings of $ 1.5 million , primarily related to costs associated with our 2013 withdrawal from the central states , southeast and southwest areas pension fund ( the fund ) . restructuring charges . in january 2016 , we realigned our field support functions by combining our three regions into two field groups , consolidating our areas and streamlining select operational support roles at our phoenix headquarters . these changes included reducing administrative staffing levels , relocating office space and closing certain office locations . additionally , in the second quarter , we began the redesign of our back-office functions as well as the consolidation of over 100 customer service locations into three customer resource centers . the savings realized from these restructuring efforts will be reinvested in our customer-focused programs and initiatives . we expect our consolidation efforts to continue through 2017. during 2016 , we incurred $ 40.7 million of restructuring charges that consisted of severance and other employee termination benefits , relocation benefits , and the closure of offices with lease agreements with non-cancelable terms . we paid $ 32.5 million related to these restructuring efforts . we expect to incur additional charges of approximately $ 15 million over the next year related to our field realignment , the consolidation of our customer service locations , and the redesign of our back-office functions . substantially all of these restructuring charges will be recorded in our corporate segment . during 2014 , we incurred costs of $ 1.8 million due to a change in estimate of amounts recoverable from sublet income associated with abandoned office space with non-cancellable lease terms . loss on extinguishment of debt . during 2016 , we priced cash tender offers to purchase $ 575.4 million of outstanding notes and debentures with coupons ranging from 5.7 % to 7.4 % ( the existing notes ) . additionally , we issued $ 500.0 million of 2.90 % senior notes due 2026 ( the 2.90 % notes ) and used the net proceeds of the offering , together with borrowing under our credit facilities , to purchase the $ 575.4 million of the combined aggregate principal amount of the existing notes . we also used the net proceeds to pay a premium due of $ 148.1 million and early tender consideration of $ 28.7 million . the tender of the existing notes and sale of the 2.90 % notes closed on july 5 , 2016. in 2014 , we refinanced our credit facilities and certain of our tax-exempt financings , resulting in non-cash charges for deferred issuance costs of $ 1.4 million . for a more detailed discussion of 28 the components of these costs and the debt series to which they relate , see our “ loss on extinguishment of debt ” discussion contained in the results of operations section of this management 's discussion and analysis of financial condition and results of operations . ( gain ) loss on disposition of assets and impairments , net . during 2016 , we recorded a charge to earnings of $ 4.6 million primarily related to environmental costs associated with one of our divested landfills . during 2016 , we also recorded a net gain on disposition of assets and impairments related to a business divestiture of $ 4.7 million . during 2014 , we recorded a charge to earnings of $ 20.0 million primarily related to environmental costs associated with one of our divested landfills , of which $ 14.1 million is related to closure and post-closure costs and $ 5.9 million is related to remediation expenditures . bridgeton ( insurance recovery ) / remediation charge and other . during 2015 , we collected an insurance recovery of $ 50.0 million related to our closed bridgeton landfill in missouri . as such , we recorded a reduction of remediation expenses included in our cost of operations . during 2014 , we updated our cost and timeline estimates to build and operate a leachate management facility and related infrastructure , manage the remediation area and monitor the site . accordingly , we recorded environmental remediation charges of $ 210.6 million . additionally , we recorded certain remediation charges for the adjacent superfund site and ongoing litigation costs . recent developments 2017 financial guidance in 2017 , we will continue to focus on managing the controllable aspects of our business by enhancing the quality of our revenue , investing in profitable growth opportunities and reducing costs . our team remains focused on executing our strategy to deliver consistent earnings and free cash flow growth , and improve return on invested capital . we are committed to an efficient capital structure , maintaining our investment grade credit ratings and increasing cash returns to our shareholders . our guidance is based on current economic conditions and does not assume any significant changes in the overall economy in 2017 . specific guidance follows : revenue we expect 2017 revenue to increase by approximately 4.5 to 5.0 % comprised of the following : increase ( decrease ) average yield 2.0 % volume 1.0 to 1.25 energy services 0.25 fuel recovery fees 0.25 recycled commodities 0.50 to 0.75 acquisitions 0.50 total change 4.5 to 5.0 % changes in price are restricted on approximately 50 % of our annual service revenue . story_separator_special_tag landfill depletion and amortization expense increased primarily due to increased landfill disposal volumes and an overall increase in our average depletion and amortization rate . additionally , during 2015 , we recorded favorable amortization adjustments of $ 0.7 million relative to asset retirement obligations , compared to favorable amortization adjustments of $ 13.3 million during 2014 . amortization of other intangible assets and other assets expenses for amortization of other intangible assets and other assets were $ 71.3 million , $ 71.9 million and $ 68.4 million for the years ended december 31 , 2016 , 2015 and 2014 , respectively , or 0.8 % of revenue for each of 2016 , 2015 and 2014 . our other intangible assets and other assets primarily relate to customer relationships , franchise agreements , other municipal agreements , and , to a lesser extent , non-compete agreements and trade names . the changes in amortization expense are the result of assets acquired in the acquisitions of various waste businesses throughout the year , offset by certain intangible assets now being fully amortized . accretion expense accretion expense was $ 79.1 million , $ 79.4 million and $ 78.0 million , or 0.8 % of revenue , for the year ended december 31 , 2016 , and 0.9 % of revenue for the years ended december 31 , 2015 and 2014 . accretion expense has remained relatively unchanged as our asset retirement obligations remained relatively consistent period over period . selling , general and administrative expenses selling , general and administrative expenses include salaries , health and welfare benefits , and incentive compensation for corporate and field general management , field support functions , sales force , accounting and finance , legal , management information systems , and clerical and administrative departments . other expenses include rent and office costs , fees for professional services provided by third parties , legal settlements , marketing , investor and community relations services , directors ' and officers ' insurance , general employee relocation , travel , entertainment and bank charges . restructuring charges are excluded from selling , general and administrative expenses and are discussed separately below . the following table summarizes our selling , general and administrative expenses for the years ended december 31 , 2016 , 2015 and 2014 ( in millions of dollars and as a percentage of revenue ) : replace_table_token_14_th these cost categories may change from time to time and may not be comparable to similarly titled categories used by other companies . as such , you should take care when comparing our selling , general and administrative expenses by cost component to those of other companies . selling , general and administrative expenses – 2016 compared to 2015 salaries increased primarily due to higher wages , benefits , and other payroll related items resulting from merit increases and increased headcount . other selling , general and administrative expenses decreased primarily due to a reduction in acquisition-related transaction and integration costs associated with our acquisition of tervita in february 2015 that did not recur in 2016 and favorable legal settlement results . 35 selling , general and administrative expenses – 2015 compared to 2014 salaries increased primarily due to higher wages , benefits , and other payroll related items resulting from merit increases and increased headcount , as well as higher management incentive compensation . other selling , general and administrative expenses increased primarily due to costs associated with strategic growth initiatives , as well as acquisition-related transaction and integration costs primarily associated with our acquisition of tervita in february 2015. this increase was partially offset by favorable litigation results during 2015. withdrawal costs - multiemployer pension funds during 2016 , we recorded charges to earnings of $ 5.6 million for withdrawal events at the multiemployer pension plan to which we contribute related to our operations in puerto rico . as we obtain updated information regarding the multiemployer pension plan , the factors used in deriving our estimated withdrawal liability will be subject to change , which may adversely impact our reserves for withdrawal costs . during 2015 , we recorded charges to earnings of $ 4.1 million for withdrawal events at the multiemployer pension plan to which we contribute related to our operations in puerto rico , as well as $ 0.4 million of legal charges . during 2014 , we recorded charges to earnings of $ 1.5 million , primarily related to costs associated with our 2013 withdrawal from the fund . for additional discussion and detail regarding our settlement with the fund , see our central states , southeast and southwest areas pension fund discussion in note 11 , employee benefit plans , to our consolidated financial statements in item 8 of this form 10-k. ( gain ) loss on disposition of assets and impairments , net during 2016 , we recorded a charge to earnings of $ 4.6 million primarily related to environmental costs associated with one of our divested landfills . during 2016 , we also recorded a net gain on a business divestiture of $ 4.7 million . there were no charges to earnings related to disposition of assets and impairments in 2015 . during 2014 , we recorded a charge to earnings of $ 20.0 million , primarily related to environmental costs associated with one of our divested landfills , of which $ 14.1 million is related to closure and post-closure costs and $ 5.9 million is related to remediation expenditures . we strive to have a number one or number two market position in each of the markets we serve , or have a clear path on how we will achieve a leading market position over time . in situations where we can not establish a leading market position , or where operations are not generating acceptable returns , we may decide to divest certain assets and reallocate resources to other markets . asset or business divestitures could result in gains ,

cash paid for remediation obligations was $ 19.4 million lower during 2015 compared to 2014 primarily due to remediation activity at our closed bridgeton landfill . in december 2015 we settled outstanding liabilities with respect to the withdrawal events and paid $ 153.5 million to the fund . in addition , cash paid for income taxes was approximately $ 321 million and $ 382 million for 2015 and 2014 , respectively . income taxes paid in 2015 reflect the favorable tax depreciation provisions of the protecting americans from tax hikes act signed into law in december 2015. cash paid for interest was $ 327.6 million and $ 320.2 million for 2015 and 2014 , respectively . we use cash flows from operations to fund capital expenditures , acquisitions , dividend payments , share repurchases and debt repayments . cash flows used in investing activities the most significant items affecting the comparison of our cash flows used in investing activities for 2016 , 2015 and 2014 are summarized below : capital expenditures during 2016 were $ 927.8 million , compared with $ 945.6 million for 2015 and $ 862.5 million for 2014 . property and equipment received during 2016 , 2015 and 2014 was $ 915.6 million , $ 953.0 million and $ 872.9 million , respectively . proceeds from sales of property and equipment during 2016 were $ 9.8 million , compared to $ 21.2 million for 2015 and $ 35.7 million for 2014 . during 2016 , 2015 and 2014 , we paid $ 62.4 million , $ 572.7 million and $ 195.7


 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 paid for remediation obligations was $ 19.4 million lower during 2015 compared to 2014 primarily due to remediation activity at our closed bridgeton landfill . in december 2015 we settled outstanding liabilities with respect to the withdrawal events and paid $ 153.5 million to the fund . in addition , cash paid for income taxes was approximately $ 321 million and $ 382 million for 2015 and 2014 , respectively . income taxes paid in 2015 reflect the favorable tax depreciation provisions of the protecting americans from tax hikes act signed into law in december 2015. cash paid for interest was $ 327.6 million and $ 320.2 million for 2015 and 2014 , respectively . we use cash flows from operations to fund capital expenditures , acquisitions , dividend payments , share repurchases and debt repayments . cash flows used in investing activities the most significant items affecting the comparison of our cash flows used in investing activities for 2016 , 2015 and 2014 are summarized below : capital expenditures during 2016 were $ 927.8 million , compared with $ 945.6 million for 2015 and $ 862.5 million for 2014 . property and equipment received during 2016 , 2015 and 2014 was $ 915.6 million , $ 953.0 million and $ 872.9 million , respectively . proceeds from sales of property and equipment during 2016 were $ 9.8 million , compared to $ 21.2 million for 2015 and $ 35.7 million for 2014 . during 2016 , 2015 and 2014 , we paid $ 62.4 million , $ 572.7 million and $ 195.7
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 Suspicious Activity Report : during 2016 and 2015 , we recorded charges to earnings of $ 5.6 million and $ 4.5 million , respectively , for withdrawal events at the multiemployer pension plan to which we contribute related to our operations in puerto rico . during 2014 , we recorded charges to earnings of $ 1.5 million , primarily related to costs associated with our 2013 withdrawal from the central states , southeast and southwest areas pension fund ( the fund ) . restructuring charges . in january 2016 , we realigned our field support functions by combining our three regions into two field groups , consolidating our areas and streamlining select operational support roles at our phoenix headquarters . these changes included reducing administrative staffing levels , relocating office space and closing certain office locations . additionally , in the second quarter , we began the redesign of our back-office functions as well as the consolidation of over 100 customer service locations into three customer resource centers . the savings realized from these restructuring efforts will be reinvested in our customer-focused programs and initiatives . we expect our consolidation efforts to continue through 2017. during 2016 , we incurred $ 40.7 million of restructuring charges that consisted of severance and other employee termination benefits , relocation benefits , and the closure of offices with lease agreements with non-cancelable terms . we paid $ 32.5 million related to these restructuring efforts . we expect to incur additional charges of approximately $ 15 million over the next year related to our field realignment , the consolidation of our customer service locations , and the redesign of our back-office functions . substantially all of these restructuring charges will be recorded in our corporate segment . during 2014 , we incurred costs of $ 1.8 million due to a change in estimate of amounts recoverable from sublet income associated with abandoned office space with non-cancellable lease terms . loss on extinguishment of debt . during 2016 , we priced cash tender offers to purchase $ 575.4 million of outstanding notes and debentures with coupons ranging from 5.7 % to 7.4 % ( the existing notes ) . additionally , we issued $ 500.0 million of 2.90 % senior notes due 2026 ( the 2.90 % notes ) and used the net proceeds of the offering , together with borrowing under our credit facilities , to purchase the $ 575.4 million of the combined aggregate principal amount of the existing notes . we also used the net proceeds to pay a premium due of $ 148.1 million and early tender consideration of $ 28.7 million . the tender of the existing notes and sale of the 2.90 % notes closed on july 5 , 2016. in 2014 , we refinanced our credit facilities and certain of our tax-exempt financings , resulting in non-cash charges for deferred issuance costs of $ 1.4 million . for a more detailed discussion of 28 the components of these costs and the debt series to which they relate , see our “ loss on extinguishment of debt ” discussion contained in the results of operations section of this management 's discussion and analysis of financial condition and results of operations . ( gain ) loss on disposition of assets and impairments , net . during 2016 , we recorded a charge to earnings of $ 4.6 million primarily related to environmental costs associated with one of our divested landfills . during 2016 , we also recorded a net gain on disposition of assets and impairments related to a business divestiture of $ 4.7 million . during 2014 , we recorded a charge to earnings of $ 20.0 million primarily related to environmental costs associated with one of our divested landfills , of which $ 14.1 million is related to closure and post-closure costs and $ 5.9 million is related to remediation expenditures . bridgeton ( insurance recovery ) / remediation charge and other . during 2015 , we collected an insurance recovery of $ 50.0 million related to our closed bridgeton landfill in missouri . as such , we recorded a reduction of remediation expenses included in our cost of operations . during 2014 , we updated our cost and timeline estimates to build and operate a leachate management facility and related infrastructure , manage the remediation area and monitor the site . accordingly , we recorded environmental remediation charges of $ 210.6 million . additionally , we recorded certain remediation charges for the adjacent superfund site and ongoing litigation costs . recent developments 2017 financial guidance in 2017 , we will continue to focus on managing the controllable aspects of our business by enhancing the quality of our revenue , investing in profitable growth opportunities and reducing costs . our team remains focused on executing our strategy to deliver consistent earnings and free cash flow growth , and improve return on invested capital . we are committed to an efficient capital structure , maintaining our investment grade credit ratings and increasing cash returns to our shareholders . our guidance is based on current economic conditions and does not assume any significant changes in the overall economy in 2017 . specific guidance follows : revenue we expect 2017 revenue to increase by approximately 4.5 to 5.0 % comprised of the following : increase ( decrease ) average yield 2.0 % volume 1.0 to 1.25 energy services 0.25 fuel recovery fees 0.25 recycled commodities 0.50 to 0.75 acquisitions 0.50 total change 4.5 to 5.0 % changes in price are restricted on approximately 50 % of our annual service revenue . story_separator_special_tag landfill depletion and amortization expense increased primarily due to increased landfill disposal volumes and an overall increase in our average depletion and amortization rate . additionally , during 2015 , we recorded favorable amortization adjustments of $ 0.7 million relative to asset retirement obligations , compared to favorable amortization adjustments of $ 13.3 million during 2014 . amortization of other intangible assets and other assets expenses for amortization of other intangible assets and other assets were $ 71.3 million , $ 71.9 million and $ 68.4 million for the years ended december 31 , 2016 , 2015 and 2014 , respectively , or 0.8 % of revenue for each of 2016 , 2015 and 2014 . our other intangible assets and other assets primarily relate to customer relationships , franchise agreements , other municipal agreements , and , to a lesser extent , non-compete agreements and trade names . the changes in amortization expense are the result of assets acquired in the acquisitions of various waste businesses throughout the year , offset by certain intangible assets now being fully amortized . accretion expense accretion expense was $ 79.1 million , $ 79.4 million and $ 78.0 million , or 0.8 % of revenue , for the year ended december 31 , 2016 , and 0.9 % of revenue for the years ended december 31 , 2015 and 2014 . accretion expense has remained relatively unchanged as our asset retirement obligations remained relatively consistent period over period . selling , general and administrative expenses selling , general and administrative expenses include salaries , health and welfare benefits , and incentive compensation for corporate and field general management , field support functions , sales force , accounting and finance , legal , management information systems , and clerical and administrative departments . other expenses include rent and office costs , fees for professional services provided by third parties , legal settlements , marketing , investor and community relations services , directors ' and officers ' insurance , general employee relocation , travel , entertainment and bank charges . restructuring charges are excluded from selling , general and administrative expenses and are discussed separately below . the following table summarizes our selling , general and administrative expenses for the years ended december 31 , 2016 , 2015 and 2014 ( in millions of dollars and as a percentage of revenue ) : replace_table_token_14_th these cost categories may change from time to time and may not be comparable to similarly titled categories used by other companies . as such , you should take care when comparing our selling , general and administrative expenses by cost component to those of other companies . selling , general and administrative expenses – 2016 compared to 2015 salaries increased primarily due to higher wages , benefits , and other payroll related items resulting from merit increases and increased headcount . other selling , general and administrative expenses decreased primarily due to a reduction in acquisition-related transaction and integration costs associated with our acquisition of tervita in february 2015 that did not recur in 2016 and favorable legal settlement results . 35 selling , general and administrative expenses – 2015 compared to 2014 salaries increased primarily due to higher wages , benefits , and other payroll related items resulting from merit increases and increased headcount , as well as higher management incentive compensation . other selling , general and administrative expenses increased primarily due to costs associated with strategic growth initiatives , as well as acquisition-related transaction and integration costs primarily associated with our acquisition of tervita in february 2015. this increase was partially offset by favorable litigation results during 2015. withdrawal costs - multiemployer pension funds during 2016 , we recorded charges to earnings of $ 5.6 million for withdrawal events at the multiemployer pension plan to which we contribute related to our operations in puerto rico . as we obtain updated information regarding the multiemployer pension plan , the factors used in deriving our estimated withdrawal liability will be subject to change , which may adversely impact our reserves for withdrawal costs . during 2015 , we recorded charges to earnings of $ 4.1 million for withdrawal events at the multiemployer pension plan to which we contribute related to our operations in puerto rico , as well as $ 0.4 million of legal charges . during 2014 , we recorded charges to earnings of $ 1.5 million , primarily related to costs associated with our 2013 withdrawal from the fund . for additional discussion and detail regarding our settlement with the fund , see our central states , southeast and southwest areas pension fund discussion in note 11 , employee benefit plans , to our consolidated financial statements in item 8 of this form 10-k. ( gain ) loss on disposition of assets and impairments , net during 2016 , we recorded a charge to earnings of $ 4.6 million primarily related to environmental costs associated with one of our divested landfills . during 2016 , we also recorded a net gain on a business divestiture of $ 4.7 million . there were no charges to earnings related to disposition of assets and impairments in 2015 . during 2014 , we recorded a charge to earnings of $ 20.0 million , primarily related to environmental costs associated with one of our divested landfills , of which $ 14.1 million is related to closure and post-closure costs and $ 5.9 million is related to remediation expenditures . we strive to have a number one or number two market position in each of the markets we serve , or have a clear path on how we will achieve a leading market position over time . in situations where we can not establish a leading market position , or where operations are not generating acceptable returns , we may decide to divest certain assets and reallocate resources to other markets . asset or business divestitures could result in gains ,

