the $ 282 million , or 18.1 % , decrease in segment operating income was primarily due to the impact of higher raw material costs , lower income in other tire-related businesses , higher selling , administrative and general expense ( `` sag `` ) , unfavorable foreign currency translation , primarily in americas , and decreases in price and product mix , primarily in americas . these impacts were partially offset by lower conversion costs . refer to `` results of operations — segment information ” for additional information . 21 liquidity at december 31 , 2018 , we had $ 801 million in cash and cash equivalents as well as $ 3,151 million of unused availability under our various credit agreements , compared to $ 1,043 million and $ 3,196 million , respectively , at december 31 , 2017 . cash flows from operating activities of $ 916 million , which are driven by the profitability of our sbus , together with net borrowings of $ 135 million were used to fund capital expenditures of $ 811 million , common stock repurchases of $ 220 million and dividends paid on our common stock of $ 138 million . refer to `` liquidity and capital resources `` for additional information . outlook we expect to continue to experience challenging global industry conditions , including higher raw material costs , foreign currency headwinds and volatility in emerging markets , in 2019. we expect to see benefits from the ramp-up of our new americas manufacturing facility and tirehub , pricing actions that we implemented in 2018 , and continued strong performance in our sales of 17-inch and above consumer replacement tires . for the full year of 2019 , we expect our raw material costs will be up approximately $ 300 million compared to 2018 , excluding raw material cost saving measures . natural and synthetic rubber prices and other commodity prices historically have experienced significant volatility , and this estimate could change significantly based on fluctuations in the cost of these and other key raw materials . we are continuing to focus on price and product mix , to substitute lower cost materials where possible , to work to identify additional substitution opportunities , to reduce the amount of material required in each tire , and to pursue alternative raw materials . refer to “ item 1a . risk factors ” for a discussion of the factors that may impact our business , results of operations , financial condition or liquidity and “ forward-looking information — safe harbor statement ” for a discussion of our use of forward-looking statements . 22 results of operations — consolidated all per share amounts are diluted and refer to goodyear net income ( loss ) . 2018 compared to 2017 goodyear net income in 2018 was $ 693 million , or $ 2.89 per share , compared to $ 346 million , or $ 1.37 per share , in 2017 . the increase in goodyear net income in 2018 was driven by the net gain recognized in relation to the tirehub transaction , a decrease in income tax expense , primarily due to the recognition of discrete tax charges in 2017 in connection with changes in u.s. income tax law , and lower rationalization charges . these increases were partially offset by lower segment operating income , primarily in americas and asia pacific . net sales net sales in 2018 of $ 15,475 million increased $ 98 million , or 0.6 % , compared to $ 15,377 million in 2017 , primarily due to an increase in price and product mix of $ 217 million , partially offset by unfavorable foreign currency translation of $ 139 million , primarily in americas . goodyear worldwide tire unit net sales were $ 13,197 million and $ 12,958 million in 2018 and 2017 , respectively . consumer and commercial net sales were $ 9,167 million and $ 3,002 million , respectively , in 2018. consumer and commercial net sales were $ 9,285 million and $ 2,928 million , respectively , in 2017. the following table presents our tire unit sales for the periods indicated : replace_table_token_9_th worldwide tire unit sales in 2018 were consistent with 2017 at 159.2 million units . replacement tire units increased 1.6 million units , or 1.5 % , primarily in emea . oe tire units decreased 1.6 million units , or 3.6 % , in emea , asia pacific and americas . consumer and commercial unit sales in 2018 were 145.5 million and 11.8 million , respectively . consumer and commercial unit sales in 2017 were 145.9 million and 11.5 million , respectively . cost of goods sold cost of goods sold ( “ cgs ” ) was $ 11,961 million in 2018 , increasing $ 281 million , or 2.4 % , from $ 11,680 million in 2017 . cgs was 77.3 % of sales in 2018 compared to 76.0 % of sales in 2017 . cgs in 2018 increased due to higher costs related to product mix of $ 238 million , higher raw material costs of $ 186 million , higher costs in other tire-related businesses of $ 50 million , driven by an increase in raw material prices related to third-party chemical sales in americas , higher transportation costs of $ 18 million , and higher research and development costs of $ 14 million . these increases were partially offset by foreign currency translation of $ 104 million , primarily in americas , favorable indirect tax settlements in brazil of $ 53 million , of which $ 51 million ( $ 39 million after-tax and minority ) is related to prior years , and lower conversion costs of $ 42 million , primarily in emea and americas . story_separator_special_tag cgs in 2017 included pension expense of $ 16 million compared to $ 15 million in 2016. cgs in 2017 included accelerated depreciation and asset write-offs of $ 40 million ( $ 28 million after-tax and minority ) , primarily related to our plan to close our manufacturing facility in philippsburg , germany . accelerated depreciation was $ 20 million ( $ 20 million after-tax and minority ) in 2016 , primarily related to our plan to close our manufacturing facility in philippsburg , germany and our plan to close our wolverhampton , u.k. mixing and retreading facility . 26 selling , administrative and general expense sag was $ 2,279 million in 2017 , decreasing $ 130 million , or 5.4 % , from $ 2,409 million in 2016. sag was 14.8 % of sales in 2017 compared to 15.9 % of sales in 2016. the decrease in sag was due to lower wages and benefits of $ 105 million , primarily related to lower incentive compensation and savings from rationalization plans , and lower advertising costs of $ 49 million . these decreases were partially offset by foreign currency translation of $ 27 million , primarily in emea , and increases due to general inflation . sag in 2017 and 2016 included pension expense of $ 19 million for each year . rationalizations we recorded net rationalization charges of $ 135 million ( $ 93 million after-tax and minority ) in 2017. net rationalization charges include charges of $ 46 million related to plans to reduce manufacturing headcount in emea , $ 35 million related to the closure of our tire manufacturing facility in philippsburg , germany , $ 32 million related to global plans to reduce sag headcount , and $ 20 million related to sag headcount reductions in emea . we recorded net rationalization charges of $ 210 million ( $ 198 million after-tax and minority ) in 2016. net rationalization charges included charges of $ 116 million related to the plan to close our tire manufacturing facility in philippsburg , germany , $ 34 million related to a global plan to reduce sag headcount , and $ 25 million related to manufacturing headcount reductions in emea . for further information , refer to the note to the consolidated financial statements no . 2 , costs associated with rationalization programs . interest expense interest expense was $ 335 million in 2017 , decreasing $ 37 million from $ 372 million in 2016. the decrease was due primarily to a decrease in the average interest rate to 5.58 % in 2017 compared to 6.23 % in 2016. this decrease was partially offset by higher average debt balances of $ 6,001 million in 2017 compared to $ 5,972 million in 2016. interest expense in 2017 and 2016 included $ 6 million ( $ 4 million after-tax and minority ) and $ 12 million ( $ 8 million after-tax and minority ) , respectively , of expense related to the write-off of deferred financing fees and unamortized discounts related to the redemption of various debt instruments . other ( income ) expense other ( income ) expense in 2017 was expense of $ 70 million , compared to expense of $ 25 million in 2016. the $ 45 million change in other ( income ) expense was primarily due to lower gains on general and product liability ( income ) expense - discontinued products of $ 27 million , higher non-service related pension and other postretirement benefits expense of $ 27 million , and lower gains on asset sales of $ 17 million . these increases were partially offset by lower financing fees and financial instruments expense of $ 28 million . non-service related pension and other postretirement benefits expense was $ 62 million in 2017 , including pension settlement charges of $ 19 million ( $ 13 million after-tax and minority ) , compared to $ 35 million in 2016 , including pension settlement charges of $ 17 million ( $ 14 million after-tax and minority ) . the increase in 2017 compared to 2016 was due primarily to lower expected returns on pension plan assets of $ 22 million and lower amortization of other postretirement benefits prior service credits of $ 16 million , which was partially offset by lower pension interest cost of $ 13 million . general and product liability ( income ) expense - discontinued products in 2017 included a benefit of $ 5 million ( $ 3 million after-tax and minority ) for the recovery of past costs from certain asbestos insurers , as compared to a benefit in 2016 of $ 24 million ( $ 15 million after-tax and minority ) for the recovery of past costs from certain asbestos insurers and a benefit of $ 10 million related to changes in assumptions for probable insurance recoveries for asbestos claims in future periods . net ( gains ) losses on asset sales were a gain of $ 14 million ( $ 13 million after-tax and minority ) in 2017 as compared to a gain of $ 31 million ( $ 26 million after-tax and minority ) in 2016. net ( gains ) losses on asset sales in 2017 included a gain of $ 6 million related to the sale of a former wire plant site in luxembourg . net ( gains ) losses on asset sales in 2016 included a gain of $ 16 million related to the sale of the former wire plant site and a gain of $ 9 million related to the sale of our interest in a supply chain logistics company . financing fees and financial instruments expense in 2017 included a premium of $ 25 million ( $ 15 million after-tax and minority ) related to the redemption of our $ 700 million 7 % senior notes due 2022 , as compared to premiums of $ 53 million ( $ 37 million after-tax and minority ) in 2016

net cash provided by operating activities was $ 916 million in 2018 , compared to $ 1,158 million in 2017 and $ 1,557 million in 2016 . net cash provided by operating activities in 2018 decreased $ 242 million compared to 2017 , primarily due to a $ 282 million decrease in segment operating income . cash used for working capital in 2018 was $ 120 million compared to $ 106 million in 2017. cash used for inventory increased $ 127 million , while cash provided by accounts payable increased $ 138 million ; both reflecting the impact of higher raw material costs , causing the balances of each remaining on our year-end balance sheet to be higher compared to the prior year . net cash provided by operating activities in 2017 decreased $ 399 million compared to 2016 primarily due to a $ 440 million decrease in segment operating income . cash used for working capital in 2017 was $ 106 million compared to $ 117 million in 2016. cash used for working capital in 2017 reflects the impacts of higher raw materials on our costs and pricing , driving year-over-year increases in cash used for accounts receivable of $ 358 million and cash provided by accounts payable of $ 241 million . cash used for inventory decreased $ 128 million during 2017 as the impacts of higher raw materials were more than offset by the impact of reduced production levels . investing activities net cash used by investing activities was $ 867 million in 2018 , compared to $ 879 million in 2017 and $ 979 million in 2016 . capital expenditures were $ 811 million in 2018 , compared to $ 881 million in 2017 and $ 996 million in 2016 .


 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.
     ```net cash provided by operating activities was $ 916 million in 2018 , compared to $ 1,158 million in 2017 and $ 1,557 million in 2016 . net cash provided by operating activities in 2018 decreased $ 242 million compared to 2017 , primarily due to a $ 282 million decrease in segment operating income . cash used for working capital in 2018 was $ 120 million compared to $ 106 million in 2017. cash used for inventory increased $ 127 million , while cash provided by accounts payable increased $ 138 million ; both reflecting the impact of higher raw material costs , causing the balances of each remaining on our year-end balance sheet to be higher compared to the prior year . net cash provided by operating activities in 2017 decreased $ 399 million compared to 2016 primarily due to a $ 440 million decrease in segment operating income . cash used for working capital in 2017 was $ 106 million compared to $ 117 million in 2016. cash used for working capital in 2017 reflects the impacts of higher raw materials on our costs and pricing , driving year-over-year increases in cash used for accounts receivable of $ 358 million and cash provided by accounts payable of $ 241 million . cash used for inventory decreased $ 128 million during 2017 as the impacts of higher raw materials were more than offset by the impact of reduced production levels . investing activities net cash used by investing activities was $ 867 million in 2018 , compared to $ 879 million in 2017 and $ 979 million in 2016 . capital expenditures were $ 811 million in 2018 , compared to $ 881 million in 2017 and $ 996 million in 2016 .
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 Suspicious Activity Report : the $ 282 million , or 18.1 % , decrease in segment operating income was primarily due to the impact of higher raw material costs , lower income in other tire-related businesses , higher selling , administrative and general expense ( `` sag `` ) , unfavorable foreign currency translation , primarily in americas , and decreases in price and product mix , primarily in americas . these impacts were partially offset by lower conversion costs . refer to `` results of operations — segment information ” for additional information . 21 liquidity at december 31 , 2018 , we had $ 801 million in cash and cash equivalents as well as $ 3,151 million of unused availability under our various credit agreements , compared to $ 1,043 million and $ 3,196 million , respectively , at december 31 , 2017 . cash flows from operating activities of $ 916 million , which are driven by the profitability of our sbus , together with net borrowings of $ 135 million were used to fund capital expenditures of $ 811 million , common stock repurchases of $ 220 million and dividends paid on our common stock of $ 138 million . refer to `` liquidity and capital resources `` for additional information . outlook we expect to continue to experience challenging global industry conditions , including higher raw material costs , foreign currency headwinds and volatility in emerging markets , in 2019. we expect to see benefits from the ramp-up of our new americas manufacturing facility and tirehub , pricing actions that we implemented in 2018 , and continued strong performance in our sales of 17-inch and above consumer replacement tires . for the full year of 2019 , we expect our raw material costs will be up approximately $ 300 million compared to 2018 , excluding raw material cost saving measures . natural and synthetic rubber prices and other commodity prices historically have experienced significant volatility , and this estimate could change significantly based on fluctuations in the cost of these and other key raw materials . we are continuing to focus on price and product mix , to substitute lower cost materials where possible , to work to identify additional substitution opportunities , to reduce the amount of material required in each tire , and to pursue alternative raw materials . refer to “ item 1a . risk factors ” for a discussion of the factors that may impact our business , results of operations , financial condition or liquidity and “ forward-looking information — safe harbor statement ” for a discussion of our use of forward-looking statements . 22 results of operations — consolidated all per share amounts are diluted and refer to goodyear net income ( loss ) . 2018 compared to 2017 goodyear net income in 2018 was $ 693 million , or $ 2.89 per share , compared to $ 346 million , or $ 1.37 per share , in 2017 . the increase in goodyear net income in 2018 was driven by the net gain recognized in relation to the tirehub transaction , a decrease in income tax expense , primarily due to the recognition of discrete tax charges in 2017 in connection with changes in u.s. income tax law , and lower rationalization charges . these increases were partially offset by lower segment operating income , primarily in americas and asia pacific . net sales net sales in 2018 of $ 15,475 million increased $ 98 million , or 0.6 % , compared to $ 15,377 million in 2017 , primarily due to an increase in price and product mix of $ 217 million , partially offset by unfavorable foreign currency translation of $ 139 million , primarily in americas . goodyear worldwide tire unit net sales were $ 13,197 million and $ 12,958 million in 2018 and 2017 , respectively . consumer and commercial net sales were $ 9,167 million and $ 3,002 million , respectively , in 2018. consumer and commercial net sales were $ 9,285 million and $ 2,928 million , respectively , in 2017. the following table presents our tire unit sales for the periods indicated : replace_table_token_9_th worldwide tire unit sales in 2018 were consistent with 2017 at 159.2 million units . replacement tire units increased 1.6 million units , or 1.5 % , primarily in emea . oe tire units decreased 1.6 million units , or 3.6 % , in emea , asia pacific and americas . consumer and commercial unit sales in 2018 were 145.5 million and 11.8 million , respectively . consumer and commercial unit sales in 2017 were 145.9 million and 11.5 million , respectively . cost of goods sold cost of goods sold ( “ cgs ” ) was $ 11,961 million in 2018 , increasing $ 281 million , or 2.4 % , from $ 11,680 million in 2017 . cgs was 77.3 % of sales in 2018 compared to 76.0 % of sales in 2017 . cgs in 2018 increased due to higher costs related to product mix of $ 238 million , higher raw material costs of $ 186 million , higher costs in other tire-related businesses of $ 50 million , driven by an increase in raw material prices related to third-party chemical sales in americas , higher transportation costs of $ 18 million , and higher research and development costs of $ 14 million . these increases were partially offset by foreign currency translation of $ 104 million , primarily in americas , favorable indirect tax settlements in brazil of $ 53 million , of which $ 51 million ( $ 39 million after-tax and minority ) is related to prior years , and lower conversion costs of $ 42 million , primarily in emea and americas . story_separator_special_tag cgs in 2017 included pension expense of $ 16 million compared to $ 15 million in 2016. cgs in 2017 included accelerated depreciation and asset write-offs of $ 40 million ( $ 28 million after-tax and minority ) , primarily related to our plan to close our manufacturing facility in philippsburg , germany . accelerated depreciation was $ 20 million ( $ 20 million after-tax and minority ) in 2016 , primarily related to our plan to close our manufacturing facility in philippsburg , germany and our plan to close our wolverhampton , u.k. mixing and retreading facility . 26 selling , administrative and general expense sag was $ 2,279 million in 2017 , decreasing $ 130 million , or 5.4 % , from $ 2,409 million in 2016. sag was 14.8 % of sales in 2017 compared to 15.9 % of sales in 2016. the decrease in sag was due to lower wages and benefits of $ 105 million , primarily related to lower incentive compensation and savings from rationalization plans , and lower advertising costs of $ 49 million . these decreases were partially offset by foreign currency translation of $ 27 million , primarily in emea , and increases due to general inflation . sag in 2017 and 2016 included pension expense of $ 19 million for each year . rationalizations we recorded net rationalization charges of $ 135 million ( $ 93 million after-tax and minority ) in 2017. net rationalization charges include charges of $ 46 million related to plans to reduce manufacturing headcount in emea , $ 35 million related to the closure of our tire manufacturing facility in philippsburg , germany , $ 32 million related to global plans to reduce sag headcount , and $ 20 million related to sag headcount reductions in emea . we recorded net rationalization charges of $ 210 million ( $ 198 million after-tax and minority ) in 2016. net rationalization charges included charges of $ 116 million related to the plan to close our tire manufacturing facility in philippsburg , germany , $ 34 million related to a global plan to reduce sag headcount , and $ 25 million related to manufacturing headcount reductions in emea . for further information , refer to the note to the consolidated financial statements no . 2 , costs associated with rationalization programs . interest expense interest expense was $ 335 million in 2017 , decreasing $ 37 million from $ 372 million in 2016. the decrease was due primarily to a decrease in the average interest rate to 5.58 % in 2017 compared to 6.23 % in 2016. this decrease was partially offset by higher average debt balances of $ 6,001 million in 2017 compared to $ 5,972 million in 2016. interest expense in 2017 and 2016 included $ 6 million ( $ 4 million after-tax and minority ) and $ 12 million ( $ 8 million after-tax and minority ) , respectively , of expense related to the write-off of deferred financing fees and unamortized discounts related to the redemption of various debt instruments . other ( income ) expense other ( income ) expense in 2017 was expense of $ 70 million , compared to expense of $ 25 million in 2016. the $ 45 million change in other ( income ) expense was primarily due to lower gains on general and product liability ( income ) expense - discontinued products of $ 27 million , higher non-service related pension and other postretirement benefits expense of $ 27 million , and lower gains on asset sales of $ 17 million . these increases were partially offset by lower financing fees and financial instruments expense of $ 28 million . non-service related pension and other postretirement benefits expense was $ 62 million in 2017 , including pension settlement charges of $ 19 million ( $ 13 million after-tax and minority ) , compared to $ 35 million in 2016 , including pension settlement charges of $ 17 million ( $ 14 million after-tax and minority ) . the increase in 2017 compared to 2016 was due primarily to lower expected returns on pension plan assets of $ 22 million and lower amortization of other postretirement benefits prior service credits of $ 16 million , which was partially offset by lower pension interest cost of $ 13 million . general and product liability ( income ) expense - discontinued products in 2017 included a benefit of $ 5 million ( $ 3 million after-tax and minority ) for the recovery of past costs from certain asbestos insurers , as compared to a benefit in 2016 of $ 24 million ( $ 15 million after-tax and minority ) for the recovery of past costs from certain asbestos insurers and a benefit of $ 10 million related to changes in assumptions for probable insurance recoveries for asbestos claims in future periods . net ( gains ) losses on asset sales were a gain of $ 14 million ( $ 13 million after-tax and minority ) in 2017 as compared to a gain of $ 31 million ( $ 26 million after-tax and minority ) in 2016. net ( gains ) losses on asset sales in 2017 included a gain of $ 6 million related to the sale of a former wire plant site in luxembourg . net ( gains ) losses on asset sales in 2016 included a gain of $ 16 million related to the sale of the former wire plant site and a gain of $ 9 million related to the sale of our interest in a supply chain logistics company . financing fees and financial instruments expense in 2017 included a premium of $ 25 million ( $ 15 million after-tax and minority ) related to the redemption of our $ 700 million 7 % senior notes due 2022 , as compared to premiums of $ 53 million ( $ 37 million after-tax and minority ) in 2016

