however , there can be no assurance that more significant revisions will not be necessary in the future . if future significant revisions are necessary that reduce previously estimated reserve quantities , such revisions could result in a write-down of oil and natural gas properties . if reported reserve volumes were revised downward by 5 % at the end of fiscal 2013 , the ceiling limitation would have decreased approximately $ 2,427,000 before income taxes , which would have resulted in a $ 643,000 reduction of the carrying value of oil and gas properties before income taxes . in addition to the impact of the estimates of proved reserves on the calculation of the ceiling , estimated proved reserves are also a significant component of the quarterly calculation of depletion expense . the lower the estimated reserves , the higher the depletion rate per unit of production . conversely , the higher the estimated reserves , the lower the depletion rate per unit of production . if reported reserve volumes were revised downward by 5 % as of the beginning of fiscal 2013 , depletion for fiscal 2013 would have increased by approximately $ 366,000. while the quantities of proved reserves require substantial judgment , the associated prices of oil , natural gas and natural gas liquids reserves are the average first-day-of-the-month prices during the 12-month period ending in the reporting period on a constant basis as prescribed by sec regulations . additionally , the applicable discount rate that is used to calculate the discounted present value of the reserves is mandated at 10 % . costs included in future net revenues are determined in a similar manner . as such , the future net revenues associated with the estimated proved reserves are not based on an assessment of future prices or costs . real estate held for sale and investment in residential parcels policy description real estate held for sale and investment in residential parcels are recorded at the lower of cost or estimated fair value less costs to sell . if an asset 's fair value less costs to sell , based on estimated future cash flows , management estimates or market comparisons , is less than its carrying amount , the asset is written down to its estimated fair value less costs to sell . judgments and assumptions real estate held for sale and investment in residential parcels are reviewed for possible impairment when events or circumstances indicate that the carrying values may not be recoverable . if the evaluation determines that the recorded value will not be recovered , the carrying value of real estate held for sale and investment in residential parcels are written down to its estimated fair value less costs to sell . this evaluation requires management to make assumptions and apply considerable judgment based on market conditions and comparable sales transactions . changes in assumptions may require valuation adjustments that may materially impact the company 's future operating results . 32 income taxes policy description income taxes are determined using the asset and liability method . deferred tax assets and liabilities are recognized for the estimated future tax impacts of differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases . deferred tax assets and liabilities are measured using enacted tax rates in effect for the year in which those temporary differences are expected to be recovered or settled . the effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date . deferred income tax assets are routinely assessed for realizability . a valuation allowance is provided when it is more likely than not that some portion or all of the deferred tax asset will not be realized . barnwell recognizes the financial statement effects of tax positions when it is more likely than not that the position will be sustained by a taxing authority . judgments and assumptions we make estimates and judgments in determining our income tax expense for each reporting period . significant changes to these estimates could result in an increase or decrease in our tax provision in future periods . we are also required to make judgments about the recoverability of deferred tax assets and when it is more likely than not that all or a portion of deferred tax assets will not be realized , a valuation allowance is provided . we consider available positive and negative evidence when assessing the realizability of deferred tax assets including historic and estimated future taxable earnings and available tax planning strategies . accordingly , changes in our business performance , unforeseen events , and changes in estimates of future taxable income could require a further increase in the valuation allowance or a reversal in the valuation allowance in future periods . this could result in a charge to , or an increase in , income in the period such determination is made , and the impact of these changes could be material . in addition , barnwell operates within the u.s. and canada and is subject to audit by taxing authorities in these jurisdictions . barnwell records accruals for the estimated outcomes of these audits , and the accruals may change in the future due to new developments in each matter . tax benefits are recognized when we determine that it is more likely than not that such benefits will be realized . management evaluates its potential exposures from tax positions taken that have or could be challenged by taxing authorities . these potential exposures result because taxing authorities may take positions that differ from those taken by management in the interpretation and application of statutes , regulations and rules . management considers the possibility of alternative outcomes based upon past experience , previous actions by taxing authorities ( e.g . , actions taken in other jurisdictions ) and advice from tax experts . story_separator_special_tag realized foreign currency transaction gains or losses were inconsequential in fiscal 2013 and 2012 . 38 the impact of fluctuations of the exchange rates between the canadian dollar and the u.s. dollar may be material from period to period . barnwell can not accurately predict future fluctuations between canadian and u.s. dollars . oil and natural gas revenues selected operating statistics the following tables set forth barnwell 's annual average prices per unit of production and annual net production volumes for fiscal 2013 as compared to fiscal 2012. production amounts reported are net of royalties . replace_table_token_5_th replace_table_token_6_th * natural gas price per unit is net of pipeline charges . oil and natural gas revenues decreased $ 3,234,000 ( 13 % ) from $ 24,610,000 in fiscal 2012 to $ 21,376,000 in fiscal 2013 , primarily due to 27 % and 14 % decreases in natural gas and natural gas liquids net production , respectively , largely as a result of natural declines in production , and also due to a scheduled dunvegan plant and pipeline maintenance shutdown during the current year ; there was no such shutdown in the prior year . in addition , net oil production decreased 10 % as compared to the prior year due to natural declines in production from existing wells , partially offset by new oil production from recent drilling activity . declines in oil and natural gas liquids prices of 4 % and 9 % , respectively , as compared to the prior year were more than offset by an increase in natural gas prices , which increased 32 % as compared to the prior year . the company continues to direct the majority of its exploration and development focus on oil rather than natural gas due to the poor outlook for natural gas prices , therefore it is likely that the company 's natural gas and natural gas liquids production will continue to decline as its natural gas properties age . oil and natural gas operating expenses oil and natural gas operating expenses decreased $ 453,000 ( 4 % ) to $ 9,992,000 in fiscal 2013 , as compared to $ 10,445,000 in fiscal 2012. the decrease was due to lower production and $ 561,000 of equalization credits for previously allocated operating expenses received from non-operated properties , partially offset by $ 796,000 of estimated costs incurred to remediate soil contamination from infrastructure issues at the dunvegan and wood river properties and increased repair and workover costs due to a scheduled dunvegan plant and pipeline maintenance shutdown whereas there was no such shutdown in the prior year . 39 sale of interest in leasehold land the following table summarizes the percentage of sales payment revenues received from wb : replace_table_token_7_th wb sold one single-family lot in phase ii of increment i during the year ended september 30 , 2013 as compared to two single-family lots in phase i of increment i during the year ended september 30 , 2012. as of september 30 , 2013 , 31 of the 38 single-family lots in phase i of increment i have been sold by wb . forty-two single-family lots are planned for phase ii of increment i , for a total of 80 single-family lots planned for increment i. the developer began marketing some of the 42 single-family lots in phase ii of increment i in 2012 , and as of september 30 , 2013 , one lot has been sold . the company can not predict when or if wb will complete the remaining single-family lots in phase ii of increment i and there is no assurance with regard to the amounts of future sales from increment i. in november 2013 , kaupulehu developments received a percentage of sales payment totaling $ 140,000 from the sale of one lot within phase i of increment i. financial results from the receipt of this payment will be reflected in barnwell 's quarter ending december 31 , 2013. on november 27 , 2013 , barnwell , through a wholly-owned subsidiary , entered into two limited liability limited partnerships , kd kona 2013 lllp and kkm makai , lllp , and indirectly acquired 19.6 % interests in wb kukio resorts , llc , wb maniniowali , llc , and wb kaupulehu , llc for $ 5,140,000. these entities own certain real estate and development rights interests in the kukio , maniniowali , and kaupulehu portions of kukio resort , a private residential community on the kona coast of the big island of hawaii . wb kaupulehu , llc , which is comprised of wb and wbkd , is the developer of kaupulehu lot 4a increments i and ii , the area in which barnwell has interests in percentage of sales payments . the limited liability limited partnership agreements provide for a priority return of barnwell 's investment prior to profit distributions . barnwell , through affiliated entities , borrowed approximately $ 4,140,000 under a new bank loan to partially fund the acquisition , and barnwell expects that it will pay approximately $ 1,000,000 in the forthcoming months to fund the remainder of the acquisition . the bank loan matures in november 2015 , with an option to extend one year , and accrues interest for the first year at the federal home loan bank 's fixed rate plus 4.00 % and resets annually thereafter . principal payments are due on the receipt of percentage of sales payments from the sale of lots within kaupulehu lot 4a increments i and ii , upon the sale of barnwell 's real estate held for sale and two residential parcels , and on receipt of cash distributions from the entities noted above . barnwell is a guarantor of the loan . 40 as a result of this transaction , whereas barnwell was not affiliated with the aforementioned entities prior to this transaction , henceforth barnwell will have an ownership interest and affiliation with these entities . this transaction will be

liquidity and capital resources barnwell 's primary sources of liquidity are cash on hand , cash flows from operations , land investment segment proceeds and available credit . at september 30 , 2013 , barnwell had $ 7,828,000 in cash and cash equivalents , $ 2,580,000 in working capital , and $ 7,446,000 of available credit under its credit facility with its canadian bank . cash flows cash flows provided by operations totaled $ 3,191,000 for fiscal 2013 , as compared to $ 11,466,000 for the same period in fiscal 2012. the $ 8,275,000 decrease was primarily due to $ 5,477,000 of proceeds from the sale of real estate in the prior year period and lower oil and natural gas segment operating results in the current year . net cash used in investing activities totaled $ 3,778,000 for fiscal 2013 , as compared to $ 6,277,000 for the same period in fiscal 2012. the $ 2,499,000 decrease was primarily due to a $ 2,757,000 decrease in cash outflows for capital expenditures , primarily oil and natural gas , due to differences in the timing of disbursements for capital projects . cash flows used in financing activities totaled $ 319,000 for fiscal 2013 , as compared to $ 6,209,000 for fiscal 2012. the $ 5,890,000 decrease in cash outflows was primarily due to decreased net debt repayments as the prior year period included a pay down in debt resulting from the sale of one luxury residence in june 2012. credit arrangements in march 2013 , barnwell 's credit facility at royal bank of canada was renewed through april 2014 for $ 20,000,000 canadian dollars , unchanged from the prior year amount , or us $ 19,446,000 at the september 30 , 2013 exchange rate of 0.9723. borrowings under this facility were us $ 12,000,000 and unused credit available under this facility was us $ 7,446,000 at september 30 , 2013. the interest rate on the facility at september 30


 Write a concise suspicious activity report of the following text delimited by triple backquotes. Return your response as a formal report which covers the key points highlighting the location,dates,entity names and account holder information in chronological order of the text.
     ```liquidity and capital resources barnwell 's primary sources of liquidity are cash on hand , cash flows from operations , land investment segment proceeds and available credit . at september 30 , 2013 , barnwell had $ 7,828,000 in cash and cash equivalents , $ 2,580,000 in working capital , and $ 7,446,000 of available credit under its credit facility with its canadian bank . cash flows cash flows provided by operations totaled $ 3,191,000 for fiscal 2013 , as compared to $ 11,466,000 for the same period in fiscal 2012. the $ 8,275,000 decrease was primarily due to $ 5,477,000 of proceeds from the sale of real estate in the prior year period and lower oil and natural gas segment operating results in the current year . net cash used in investing activities totaled $ 3,778,000 for fiscal 2013 , as compared to $ 6,277,000 for the same period in fiscal 2012. the $ 2,499,000 decrease was primarily due to a $ 2,757,000 decrease in cash outflows for capital expenditures , primarily oil and natural gas , due to differences in the timing of disbursements for capital projects . cash flows used in financing activities totaled $ 319,000 for fiscal 2013 , as compared to $ 6,209,000 for fiscal 2012. the $ 5,890,000 decrease in cash outflows was primarily due to decreased net debt repayments as the prior year period included a pay down in debt resulting from the sale of one luxury residence in june 2012. credit arrangements in march 2013 , barnwell 's credit facility at royal bank of canada was renewed through april 2014 for $ 20,000,000 canadian dollars , unchanged from the prior year amount , or us $ 19,446,000 at the september 30 , 2013 exchange rate of 0.9723. borrowings under this facility were us $ 12,000,000 and unused credit available under this facility was us $ 7,446,000 at september 30 , 2013. the interest rate on the facility at september 30
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 Suspicious Activity Report : however , there can be no assurance that more significant revisions will not be necessary in the future . if future significant revisions are necessary that reduce previously estimated reserve quantities , such revisions could result in a write-down of oil and natural gas properties . if reported reserve volumes were revised downward by 5 % at the end of fiscal 2013 , the ceiling limitation would have decreased approximately $ 2,427,000 before income taxes , which would have resulted in a $ 643,000 reduction of the carrying value of oil and gas properties before income taxes . in addition to the impact of the estimates of proved reserves on the calculation of the ceiling , estimated proved reserves are also a significant component of the quarterly calculation of depletion expense . the lower the estimated reserves , the higher the depletion rate per unit of production . conversely , the higher the estimated reserves , the lower the depletion rate per unit of production . if reported reserve volumes were revised downward by 5 % as of the beginning of fiscal 2013 , depletion for fiscal 2013 would have increased by approximately $ 366,000. while the quantities of proved reserves require substantial judgment , the associated prices of oil , natural gas and natural gas liquids reserves are the average first-day-of-the-month prices during the 12-month period ending in the reporting period on a constant basis as prescribed by sec regulations . additionally , the applicable discount rate that is used to calculate the discounted present value of the reserves is mandated at 10 % . costs included in future net revenues are determined in a similar manner . as such , the future net revenues associated with the estimated proved reserves are not based on an assessment of future prices or costs . real estate held for sale and investment in residential parcels policy description real estate held for sale and investment in residential parcels are recorded at the lower of cost or estimated fair value less costs to sell . if an asset 's fair value less costs to sell , based on estimated future cash flows , management estimates or market comparisons , is less than its carrying amount , the asset is written down to its estimated fair value less costs to sell . judgments and assumptions real estate held for sale and investment in residential parcels are reviewed for possible impairment when events or circumstances indicate that the carrying values may not be recoverable . if the evaluation determines that the recorded value will not be recovered , the carrying value of real estate held for sale and investment in residential parcels are written down to its estimated fair value less costs to sell . this evaluation requires management to make assumptions and apply considerable judgment based on market conditions and comparable sales transactions . changes in assumptions may require valuation adjustments that may materially impact the company 's future operating results . 32 income taxes policy description income taxes are determined using the asset and liability method . deferred tax assets and liabilities are recognized for the estimated future tax impacts of differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases . deferred tax assets and liabilities are measured using enacted tax rates in effect for the year in which those temporary differences are expected to be recovered or settled . the effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date . deferred income tax assets are routinely assessed for realizability . a valuation allowance is provided when it is more likely than not that some portion or all of the deferred tax asset will not be realized . barnwell recognizes the financial statement effects of tax positions when it is more likely than not that the position will be sustained by a taxing authority . judgments and assumptions we make estimates and judgments in determining our income tax expense for each reporting period . significant changes to these estimates could result in an increase or decrease in our tax provision in future periods . we are also required to make judgments about the recoverability of deferred tax assets and when it is more likely than not that all or a portion of deferred tax assets will not be realized , a valuation allowance is provided . we consider available positive and negative evidence when assessing the realizability of deferred tax assets including historic and estimated future taxable earnings and available tax planning strategies . accordingly , changes in our business performance , unforeseen events , and changes in estimates of future taxable income could require a further increase in the valuation allowance or a reversal in the valuation allowance in future periods . this could result in a charge to , or an increase in , income in the period such determination is made , and the impact of these changes could be material . in addition , barnwell operates within the u.s. and canada and is subject to audit by taxing authorities in these jurisdictions . barnwell records accruals for the estimated outcomes of these audits , and the accruals may change in the future due to new developments in each matter . tax benefits are recognized when we determine that it is more likely than not that such benefits will be realized . management evaluates its potential exposures from tax positions taken that have or could be challenged by taxing authorities . these potential exposures result because taxing authorities may take positions that differ from those taken by management in the interpretation and application of statutes , regulations and rules . management considers the possibility of alternative outcomes based upon past experience , previous actions by taxing authorities ( e.g . , actions taken in other jurisdictions ) and advice from tax experts . story_separator_special_tag realized foreign currency transaction gains or losses were inconsequential in fiscal 2013 and 2012 . 38 the impact of fluctuations of the exchange rates between the canadian dollar and the u.s. dollar may be material from period to period . barnwell can not accurately predict future fluctuations between canadian and u.s. dollars . oil and natural gas revenues selected operating statistics the following tables set forth barnwell 's annual average prices per unit of production and annual net production volumes for fiscal 2013 as compared to fiscal 2012. production amounts reported are net of royalties . replace_table_token_5_th replace_table_token_6_th * natural gas price per unit is net of pipeline charges . oil and natural gas revenues decreased $ 3,234,000 ( 13 % ) from $ 24,610,000 in fiscal 2012 to $ 21,376,000 in fiscal 2013 , primarily due to 27 % and 14 % decreases in natural gas and natural gas liquids net production , respectively , largely as a result of natural declines in production , and also due to a scheduled dunvegan plant and pipeline maintenance shutdown during the current year ; there was no such shutdown in the prior year . in addition , net oil production decreased 10 % as compared to the prior year due to natural declines in production from existing wells , partially offset by new oil production from recent drilling activity . declines in oil and natural gas liquids prices of 4 % and 9 % , respectively , as compared to the prior year were more than offset by an increase in natural gas prices , which increased 32 % as compared to the prior year . the company continues to direct the majority of its exploration and development focus on oil rather than natural gas due to the poor outlook for natural gas prices , therefore it is likely that the company 's natural gas and natural gas liquids production will continue to decline as its natural gas properties age . oil and natural gas operating expenses oil and natural gas operating expenses decreased $ 453,000 ( 4 % ) to $ 9,992,000 in fiscal 2013 , as compared to $ 10,445,000 in fiscal 2012. the decrease was due to lower production and $ 561,000 of equalization credits for previously allocated operating expenses received from non-operated properties , partially offset by $ 796,000 of estimated costs incurred to remediate soil contamination from infrastructure issues at the dunvegan and wood river properties and increased repair and workover costs due to a scheduled dunvegan plant and pipeline maintenance shutdown whereas there was no such shutdown in the prior year . 39 sale of interest in leasehold land the following table summarizes the percentage of sales payment revenues received from wb : replace_table_token_7_th wb sold one single-family lot in phase ii of increment i during the year ended september 30 , 2013 as compared to two single-family lots in phase i of increment i during the year ended september 30 , 2012. as of september 30 , 2013 , 31 of the 38 single-family lots in phase i of increment i have been sold by wb . forty-two single-family lots are planned for phase ii of increment i , for a total of 80 single-family lots planned for increment i. the developer began marketing some of the 42 single-family lots in phase ii of increment i in 2012 , and as of september 30 , 2013 , one lot has been sold . the company can not predict when or if wb will complete the remaining single-family lots in phase ii of increment i and there is no assurance with regard to the amounts of future sales from increment i. in november 2013 , kaupulehu developments received a percentage of sales payment totaling $ 140,000 from the sale of one lot within phase i of increment i. financial results from the receipt of this payment will be reflected in barnwell 's quarter ending december 31 , 2013. on november 27 , 2013 , barnwell , through a wholly-owned subsidiary , entered into two limited liability limited partnerships , kd kona 2013 lllp and kkm makai , lllp , and indirectly acquired 19.6 % interests in wb kukio resorts , llc , wb maniniowali , llc , and wb kaupulehu , llc for $ 5,140,000. these entities own certain real estate and development rights interests in the kukio , maniniowali , and kaupulehu portions of kukio resort , a private residential community on the kona coast of the big island of hawaii . wb kaupulehu , llc , which is comprised of wb and wbkd , is the developer of kaupulehu lot 4a increments i and ii , the area in which barnwell has interests in percentage of sales payments . the limited liability limited partnership agreements provide for a priority return of barnwell 's investment prior to profit distributions . barnwell , through affiliated entities , borrowed approximately $ 4,140,000 under a new bank loan to partially fund the acquisition , and barnwell expects that it will pay approximately $ 1,000,000 in the forthcoming months to fund the remainder of the acquisition . the bank loan matures in november 2015 , with an option to extend one year , and accrues interest for the first year at the federal home loan bank 's fixed rate plus 4.00 % and resets annually thereafter . principal payments are due on the receipt of percentage of sales payments from the sale of lots within kaupulehu lot 4a increments i and ii , upon the sale of barnwell 's real estate held for sale and two residential parcels , and on receipt of cash distributions from the entities noted above . barnwell is a guarantor of the loan . 40 as a result of this transaction , whereas barnwell was not affiliated with the aforementioned entities prior to this transaction , henceforth barnwell will have an ownership interest and affiliation with these entities . this transaction will be

