depreciation depreciation expense is computed using the straight-line method over the useful life of the assets . determination of depreciation expense requires judgment regarding estimated useful lives and salvage values of property , plant and equipment . as circumstances warrant , estimates are reviewed to determine if any changes in the underlying assumptions are needed . the lives of our fixed assets range from 3 - 50 years . if the depreciable lives of our assets were decreased by 10 % , we estimate that annual depreciation expense would increase approximately $ 8.0 million , resulting in a corresponding reduction in net income . impairment of long-lived assets we periodically evaluate whether the carrying value of long-lived assets has been impaired when circumstances indicate the carrying value of the assets may not be recoverable . these evaluations are based on undiscounted cash flow projections over the remaining useful life of the asset . the carrying value is not recoverable if it exceeds the sum of the undiscounted cash flows . any impairment loss is measured as the excess of the asset 's carrying value over its fair value . our impairment analyses require management to use judgment in estimating future cash flows and useful lives , as well as assessing the probability of different outcomes . applying this impairment review methodology , in 2016 we recorded an impairment charge of $ 15.3 million in our terminalling and storage segment and $ 11.7 million in our marine transportation segment . in 2015 we recorded an impairment charge of $ 9.3 million in our terminalling and storage segment and $ 1.3 million in our marine transportation segment . during 2014 , we recorded an impairment charge of $ 3.4 million in our marine transportation segment . impairment of goodwill 44 goodwill is subject to a fair-value based impairment test on an annual basis , or more frequently if events or changes in circumstances indicate that the fair value of any of our reporting units is less than its carrying amount . when assessing the recoverability of goodwill , we may first assess qualitative factors in determining whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount . after assessing qualitative factors , if we determine that it is not more likely than not that the fair value of a reporting unit is less than its carrying amount , then performing a quantitative assessment is not required . if an initial qualitative assessment indicates that it is more likely than not the carrying amount exceeds the fair value of a reporting unit , a quantitative analysis will be performed . we may also elect to bypass the qualitative assessment and proceed directly to a quantitative analysis depending on the facts and circumstances . as part of the quantitative evaluation , we determine fair value using accepted valuation techniques , including discounted cash flow , the guideline public company method and the guideline transaction method . these analyses require management to make assumptions and estimates regarding industry and economic factors , future operating results and discount rates . we conduct impairment testing using present economic conditions , as well as future expectations . during the second quarter of 2016 , we determined that based on a continued decrease in the demand for utilization and transportation day rates forecasted in our marine transportation reporting unit , an impairment of goodwill may exist . based on the results of our impairment analysis , we determined that a $ 4.1 million impairment loss of all goodwill in the marine transportation reporting unit was incurred during the year ended december 31 , 2016. see note 2 for more information . based on the most recent annual review as of august 31 , 2016 , no impairment exists with the remaining goodwill . purchase price allocations we allocate the purchase price of an acquired business to its identifiable assets ( including identifiable intangible assets ) and liabilities based on their fair values at the date of acquisition . any excess of purchase price in excess of amounts allocated to identifiable assets and liabilities is recorded as goodwill . as additional information becomes available , we may adjust the preliminary allocation for a period of up to one year . the determination of fair values of acquired assets and liabilities requires a significant level of management judgment . fair values are estimated using various methods as deemed appropriate . for significant transactions , third party assessments may be utilized to assist in the valuation process . if subsequent factors indicate that estimates and assumptions used to allocate costs to acquired assets and liabilities differ from actual results , the allocation between goodwill , other intangible assets and fixed assets could significantly differ . any such differences could impact future earnings through depreciation and amortization expense . additionally , if estimated results supporting the valuation of goodwill or other intangible assets are not achieved , impairments could result . asset retirement obligations asset retirement obligations ( `` aros `` ) associated with a contractual or regulatory remediation requirement are recorded at fair value in the period in which the obligation can be reasonably estimated and depreciated over the life of the related asset or contractual term . the liability is determined using a credit-adjusted risk-free interest rate and is accreted over time until the obligation is settled . determining the fair value of aros requires management judgment to evaluate required remediation activities , estimate the cost of those activities and determine the appropriate interest rate . story_separator_special_tag the average sales price at our blending and packaging facilities increased 1 % , resulting in a $ 0.8 million increase in product revenues . the average sales price at our shore-based terminals decreased 10 % , resulting in a $ 6.9 million decrease to product revenues . cost of products sold . a 43 % decrease in sales volumes at our blending and packaging facilities resulted in a $ 44.4 million reduction in cost of products sold . product sales volumes from our shore-based terminals increased 1 % , resulting in a $ 0.5 million increase in cost of products sold . the average cost per gallon at our blending and packaging facilities decreased 8 % resulting in a reduction of $ 9.2 million in cost of products sold . the average cost per gallon at our shore-based terminals decreased 11 % , resulting in a reduction of $ 6.7 million in cost of products sold . operating expenses . increased expenses at our specialty terminals accounted for $ 2.0 million of the total increase , primarily attributable to the corpus christi crude terminal . this is offset by a $ 1.6 million reduction of expenses at our smackover refinery primarily attributable to decreased natural gas expense . selling , general and administrative expenses . the increase in selling , general and administrative expenses is primarily attributable to increased compensation expense . 50 impairment of long-lived assets . impairment of long-lived assets represents the write-off of certain organic growth project costs during 2015. depreciation and amortization . the increase in depreciation and amortization is due to the impact of recent capital expenditures . other operating income ( loss ) , net . other operating income ( loss ) , net represents gains and losses from the disposition of property , plant and equipment . natural gas services segment comparative results of operations for the twelve months ended december 31 , 2016 and 2015 replace_table_token_12_th services revenues . the decrease in services revenue is primarily a result of decreased storage rates at our arcadia and monroe gas storage facilities . products revenues . our ngl average sales price per barrel increased $ 2.68 , or 8 % , resulting in an increase to products revenues of $ 38.5 million . the increase in average sales price per barrel was a result of an increase in market prices . product sales volumes decreased 34 % , decreasing revenues $ 166.6 million . cost of products sold . our average cost per barrel increased $ 1.66 , or 6 % , increasing cost of products sold by $ 23.7 million . the increase in average cost per barrel was a result of an increase in market prices . the decrease in sales volume of 34 % resulted in a $ 147.6 million decrease to cost of products sold . our margins increased $ 1.03 per barrel , or 35 % during the period . operating expenses . operating expenses decreased primarily due to a $ 0.6 million decrease in pipeline testing expense , $ 0.4 million in lower fuel expense at our gas storage facilities , $ 0.3 million decrease in maintenance expense at our gas storage facilities , $ 0.1 million decrease in ngls employment expense and a $ 0.1 million decrease in utility expense related to our east texas ngl pipeline . these decreases are offset by a $ 0.8 million increase from our arcadia rail facility put into service in june 2015. selling , general and administrative expenses . selling , general and administrative expenses decreased primarily due to a $ 0.3 million decrease in professional fees , $ 0.2 million decrease in bad debt expense , and a $ 0.2 million decrease in property tax expense . 51 depreciation and amortization . depreciation and amortization decreased primarily due to a $ 6.8 million decrease in amortization related to contracts acquired during the purchase of cardinal gas storage , offset by a $ 0.8 million increase in depreciation expense related to recent capital expenditures . other operating loss , net . other operating loss , net represents losses from the disposition of property , plant and equipment . comparative results of operations for the twelve months ended december 31 , 2015 and 2014 replace_table_token_13_th services revenues . the increase in services revenue is a result of the 2015 period including a full year of natural gas storage revenue related to the acquisition of cardinal gas storage partners llc ( `` cardinal `` ) , which occurred august 29 , 2014. products revenues . our ngl average sales price per barrel decreased $ 28.28 , or 47 % , resulting in a decrease to products revenues of $ 465.2 million . the decrease in average sales price per barrel was a result of a decline in market prices . product sales volumes decreased 13 % , decreasing revenues $ 67.4 million . cost of products sold . our average cost per barrel decreased $ 28.77 , or 50 % , decreasing cost of products sold by $ 473.1 million . the decrease in average cost per barrel was a result of a decline in market prices . the decrease in sales volume of 13 % , resulted in a $ 61.2 million decrease to cost of products sold . our margins increased $ 0.48 per barrel , or 20 % during the period . operating expenses . operating expenses increased $ 13.2 million , $ 11.0 million of which is related to the acquisition of cardinal , $ 1.1 million is a result of the acquisition of ngl storage assets from martin resource management in may 2014 , $ 0.6 million is a result of expenses associated with the hydrostatic test of our 200 mile ngl pipeline , and $ 0.5 million is related to the rail operations at our arcadia facility which was placed into service in june 2015. selling , general and administrative expenses . selling , general

cash flows - twelve months ended december 31 , 2016 compared to twelve months ended december 31 , 2015 the following table details the cash flow changes between the twelve months ended december 31 , 2016 and 2015 : replace_table_token_24_th net cash provided by operating activities . the change in net cash provided by operating activities includes a decrease in operating results from continuing operations of $ 12.0 million , a decrease in distributions from wtlpg of $ 3.7 million , and a $ 57.4 million unfavorable variance in working capital and other non-current assets and liabilities . offsetting was a decrease in cash used in discontinued operations of $ 1.4 million in 2016. net cash used in investing activities . net cash increased as a result of an increase of $ 105.9 million in net proceeds from the sale of property , plant and equipment in 2016. payments for capital expenditures and plant turnaround costs decreased $ 25.2 million in 2016. offsetting these increases was a decrease due to the 2015 period including $ 41.3 million in cash proceeds from the disposition of certain floating storage assets classified as discontinued operations . the 2016 period also included an acquisition of intangible assets of $ 2.2 million compared to no acquisitions in 2015. net cash ( used in ) provided by financing activities .


 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 flows - twelve months ended december 31 , 2016 compared to twelve months ended december 31 , 2015 the following table details the cash flow changes between the twelve months ended december 31 , 2016 and 2015 : replace_table_token_24_th net cash provided by operating activities . the change in net cash provided by operating activities includes a decrease in operating results from continuing operations of $ 12.0 million , a decrease in distributions from wtlpg of $ 3.7 million , and a $ 57.4 million unfavorable variance in working capital and other non-current assets and liabilities . offsetting was a decrease in cash used in discontinued operations of $ 1.4 million in 2016. net cash used in investing activities . net cash increased as a result of an increase of $ 105.9 million in net proceeds from the sale of property , plant and equipment in 2016. payments for capital expenditures and plant turnaround costs decreased $ 25.2 million in 2016. offsetting these increases was a decrease due to the 2015 period including $ 41.3 million in cash proceeds from the disposition of certain floating storage assets classified as discontinued operations . the 2016 period also included an acquisition of intangible assets of $ 2.2 million compared to no acquisitions in 2015. net cash ( used in ) provided by financing activities .
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 Suspicious Activity Report : depreciation depreciation expense is computed using the straight-line method over the useful life of the assets . determination of depreciation expense requires judgment regarding estimated useful lives and salvage values of property , plant and equipment . as circumstances warrant , estimates are reviewed to determine if any changes in the underlying assumptions are needed . the lives of our fixed assets range from 3 - 50 years . if the depreciable lives of our assets were decreased by 10 % , we estimate that annual depreciation expense would increase approximately $ 8.0 million , resulting in a corresponding reduction in net income . impairment of long-lived assets we periodically evaluate whether the carrying value of long-lived assets has been impaired when circumstances indicate the carrying value of the assets may not be recoverable . these evaluations are based on undiscounted cash flow projections over the remaining useful life of the asset . the carrying value is not recoverable if it exceeds the sum of the undiscounted cash flows . any impairment loss is measured as the excess of the asset 's carrying value over its fair value . our impairment analyses require management to use judgment in estimating future cash flows and useful lives , as well as assessing the probability of different outcomes . applying this impairment review methodology , in 2016 we recorded an impairment charge of $ 15.3 million in our terminalling and storage segment and $ 11.7 million in our marine transportation segment . in 2015 we recorded an impairment charge of $ 9.3 million in our terminalling and storage segment and $ 1.3 million in our marine transportation segment . during 2014 , we recorded an impairment charge of $ 3.4 million in our marine transportation segment . impairment of goodwill 44 goodwill is subject to a fair-value based impairment test on an annual basis , or more frequently if events or changes in circumstances indicate that the fair value of any of our reporting units is less than its carrying amount . when assessing the recoverability of goodwill , we may first assess qualitative factors in determining whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount . after assessing qualitative factors , if we determine that it is not more likely than not that the fair value of a reporting unit is less than its carrying amount , then performing a quantitative assessment is not required . if an initial qualitative assessment indicates that it is more likely than not the carrying amount exceeds the fair value of a reporting unit , a quantitative analysis will be performed . we may also elect to bypass the qualitative assessment and proceed directly to a quantitative analysis depending on the facts and circumstances . as part of the quantitative evaluation , we determine fair value using accepted valuation techniques , including discounted cash flow , the guideline public company method and the guideline transaction method . these analyses require management to make assumptions and estimates regarding industry and economic factors , future operating results and discount rates . we conduct impairment testing using present economic conditions , as well as future expectations . during the second quarter of 2016 , we determined that based on a continued decrease in the demand for utilization and transportation day rates forecasted in our marine transportation reporting unit , an impairment of goodwill may exist . based on the results of our impairment analysis , we determined that a $ 4.1 million impairment loss of all goodwill in the marine transportation reporting unit was incurred during the year ended december 31 , 2016. see note 2 for more information . based on the most recent annual review as of august 31 , 2016 , no impairment exists with the remaining goodwill . purchase price allocations we allocate the purchase price of an acquired business to its identifiable assets ( including identifiable intangible assets ) and liabilities based on their fair values at the date of acquisition . any excess of purchase price in excess of amounts allocated to identifiable assets and liabilities is recorded as goodwill . as additional information becomes available , we may adjust the preliminary allocation for a period of up to one year . the determination of fair values of acquired assets and liabilities requires a significant level of management judgment . fair values are estimated using various methods as deemed appropriate . for significant transactions , third party assessments may be utilized to assist in the valuation process . if subsequent factors indicate that estimates and assumptions used to allocate costs to acquired assets and liabilities differ from actual results , the allocation between goodwill , other intangible assets and fixed assets could significantly differ . any such differences could impact future earnings through depreciation and amortization expense . additionally , if estimated results supporting the valuation of goodwill or other intangible assets are not achieved , impairments could result . asset retirement obligations asset retirement obligations ( `` aros `` ) associated with a contractual or regulatory remediation requirement are recorded at fair value in the period in which the obligation can be reasonably estimated and depreciated over the life of the related asset or contractual term . the liability is determined using a credit-adjusted risk-free interest rate and is accreted over time until the obligation is settled . determining the fair value of aros requires management judgment to evaluate required remediation activities , estimate the cost of those activities and determine the appropriate interest rate . story_separator_special_tag the average sales price at our blending and packaging facilities increased 1 % , resulting in a $ 0.8 million increase in product revenues . the average sales price at our shore-based terminals decreased 10 % , resulting in a $ 6.9 million decrease to product revenues . cost of products sold . a 43 % decrease in sales volumes at our blending and packaging facilities resulted in a $ 44.4 million reduction in cost of products sold . product sales volumes from our shore-based terminals increased 1 % , resulting in a $ 0.5 million increase in cost of products sold . the average cost per gallon at our blending and packaging facilities decreased 8 % resulting in a reduction of $ 9.2 million in cost of products sold . the average cost per gallon at our shore-based terminals decreased 11 % , resulting in a reduction of $ 6.7 million in cost of products sold . operating expenses . increased expenses at our specialty terminals accounted for $ 2.0 million of the total increase , primarily attributable to the corpus christi crude terminal . this is offset by a $ 1.6 million reduction of expenses at our smackover refinery primarily attributable to decreased natural gas expense . selling , general and administrative expenses . the increase in selling , general and administrative expenses is primarily attributable to increased compensation expense . 50 impairment of long-lived assets . impairment of long-lived assets represents the write-off of certain organic growth project costs during 2015. depreciation and amortization . the increase in depreciation and amortization is due to the impact of recent capital expenditures . other operating income ( loss ) , net . other operating income ( loss ) , net represents gains and losses from the disposition of property , plant and equipment . natural gas services segment comparative results of operations for the twelve months ended december 31 , 2016 and 2015 replace_table_token_12_th services revenues . the decrease in services revenue is primarily a result of decreased storage rates at our arcadia and monroe gas storage facilities . products revenues . our ngl average sales price per barrel increased $ 2.68 , or 8 % , resulting in an increase to products revenues of $ 38.5 million . the increase in average sales price per barrel was a result of an increase in market prices . product sales volumes decreased 34 % , decreasing revenues $ 166.6 million . cost of products sold . our average cost per barrel increased $ 1.66 , or 6 % , increasing cost of products sold by $ 23.7 million . the increase in average cost per barrel was a result of an increase in market prices . the decrease in sales volume of 34 % resulted in a $ 147.6 million decrease to cost of products sold . our margins increased $ 1.03 per barrel , or 35 % during the period . operating expenses . operating expenses decreased primarily due to a $ 0.6 million decrease in pipeline testing expense , $ 0.4 million in lower fuel expense at our gas storage facilities , $ 0.3 million decrease in maintenance expense at our gas storage facilities , $ 0.1 million decrease in ngls employment expense and a $ 0.1 million decrease in utility expense related to our east texas ngl pipeline . these decreases are offset by a $ 0.8 million increase from our arcadia rail facility put into service in june 2015. selling , general and administrative expenses . selling , general and administrative expenses decreased primarily due to a $ 0.3 million decrease in professional fees , $ 0.2 million decrease in bad debt expense , and a $ 0.2 million decrease in property tax expense . 51 depreciation and amortization . depreciation and amortization decreased primarily due to a $ 6.8 million decrease in amortization related to contracts acquired during the purchase of cardinal gas storage , offset by a $ 0.8 million increase in depreciation expense related to recent capital expenditures . other operating loss , net . other operating loss , net represents losses from the disposition of property , plant and equipment . comparative results of operations for the twelve months ended december 31 , 2015 and 2014 replace_table_token_13_th services revenues . the increase in services revenue is a result of the 2015 period including a full year of natural gas storage revenue related to the acquisition of cardinal gas storage partners llc ( `` cardinal `` ) , which occurred august 29 , 2014. products revenues . our ngl average sales price per barrel decreased $ 28.28 , or 47 % , resulting in a decrease to products revenues of $ 465.2 million . the decrease in average sales price per barrel was a result of a decline in market prices . product sales volumes decreased 13 % , decreasing revenues $ 67.4 million . cost of products sold . our average cost per barrel decreased $ 28.77 , or 50 % , decreasing cost of products sold by $ 473.1 million . the decrease in average cost per barrel was a result of a decline in market prices . the decrease in sales volume of 13 % , resulted in a $ 61.2 million decrease to cost of products sold . our margins increased $ 0.48 per barrel , or 20 % during the period . operating expenses . operating expenses increased $ 13.2 million , $ 11.0 million of which is related to the acquisition of cardinal , $ 1.1 million is a result of the acquisition of ngl storage assets from martin resource management in may 2014 , $ 0.6 million is a result of expenses associated with the hydrostatic test of our 200 mile ngl pipeline , and $ 0.5 million is related to the rail operations at our arcadia facility which was placed into service in june 2015. selling , general and administrative expenses . selling , general

