30 other highlights of our fiscal 2012 performance include : reducing our long-term debt by $ 332.6 million , which lowered our consolidated leverage ratio to 4.6:1 at december 31 , 2012 from 5.3:1 at december 31 , 2011. the reduction primarily came from a combination of after-tax cash proceeds and elimination of financing obligations from the refranchising of applebee 's company-operated restaurants and from our free cash flow ; increasing applebee 's domestic same-restaurant sales by 1.2 % during 2012 , the third consecutive year of same-restaurant sales growth . applebee 's same-restaurant sales have increased in nine of the last ten quarters ; opening 48 new restaurants worldwide by ihop franchisees and area licensees and 34 new restaurants by applebee 's franchisees . ihop 's international footprint was expanded with franchise openings in the middle east and the dominican republic ; remodeling over 560 restaurants system-wide during 2012. applebee 's and its franchisees remodeled 370 restaurants during 2012 , while ihop and its franchisees remodeled 191 restaurants . over the past two years , 51 % of applebee 's restaurants and approximately one-third of ihop restaurants have been remodeled ; executing a comprehensive restructuring of general and administrative functions that will reduce future costs . while the severance costs associated with headcount reductions exceeded savings in fiscal 2012 , we estimate these actions will save approximately $ 10 million to $ 12 million on a annualized basis in the future ; and establishing new centers of excellence to pool talent from across our organization to realize synergies , share best practices and eliminate duplication of effort . key performance indicators in evaluating and assessing the performance of our business , we consider our key performance indicators to be : ( i ) the percentage change in domestic system-wide same-restaurant sales ; ( ii ) net franchise restaurant development ; ( iii ) consolidated cash from operations ; and ( iv ) consolidated free cash flow . an overview of our 2012 performance in these metrics is as follows : replace_table_token_11_th ( 1 ) franchise and area license openings , net of closings and the refranchising of 154 applebee 's company-operated restaurants and two rehabilitated and refranchised ihop restaurants for the year ended december 31 , 2012 , our consolidated cash from operations was $ 52.9 million and our consolidated free cash flow was $ 48.2 million . we achieved mixed results on these metrics in 2012. applebee 's achieved an increase in domestic system-wide same-restaurant sales for the third consecutive year . applebee 's cumulative increase over those three years is 3.5 % , a significant achievement in light of the headwinds we faced as the country and our guests recovered from the 2008 economic crisis . ihop , on the other hand , had a decline in its domestic system-wide same-restaurant sales for the second consecutive year , although the decline in 2012 was less than in 2011. ihop franchisees and area licensees opened 48 new franchise restaurants in 2012 , with net openings ( openings less closings and refranchisings ) of 31 restaurants . over the past three years , ihop has achieved 125 net openings , an annual growth rate of nearly 3 % . applebee 's franchisees opened 34 new franchise restaurants in 2012 , with net openings of 15 restaurants . over the past three years , applebee 's net openings totaled 33 restaurants , an annual growth rate of under 1 % . both cash from operations and free cash flow decreased approximately 55 % from the prior year . the majority of the decline was the expected result of the refranchising of applebee 's company-operated restaurants in terms of both restaurant operating profit foregone and payment of taxes on gains from the sale of restaurant assets . while proceeds from asset sales are an investing cash inflow , all income taxes paid are an operating cash outflow . additional information on each of these metrics is presented under the captions `` restaurant data , `` `` company restaurant operations `` and `` liquidity and capital resources `` below . 31 key overall strategies dineequity 's key strategies with the completion of our refranchising initiative , dineequity is continuing with its efforts to drive shareholder and franchisee value . we have an ongoing program to leverage core competencies across the entire enterprise that is focused on three primary goals : optimize organization capability ; drive profitable organic growth ; and reduce costs for both ourselves and our franchisees . we have a fundamentally differentiated approach to brand management that centers on the powerful and strategic combination of marketing , menu , operations and remodel initiatives that creates a distinctive and relevant connection with our guests . additionally , our shared services operating platform allows our brands to focus on key factors that drive the business while leveraging the resources and expertise of our scalable , centralized support structure . we believe this is a competitive point of difference . together , this closely integrated approach is expected to result in strong brand performance that drives dineequity 's growth and delivers results for our shareholders . applebee 's key strategies we are revitalizing the applebee 's brand . applebee 's domestic system-wide same-restaurant sales increased 1.2 % in 2012. this was applebee 's third year of increased same-restaurant sales and we outpaced our group of competitors . we are growing by executing on the following key strategies : ( i ) drive profitable sales and traffic ; ( ii ) invest in process and product innovation ; ( iii ) transform the business ; and ( iv ) improve margins and restaurant level economics . story_separator_special_tag however , we believe that presentation of this information is useful in analyzing our revenues because franchisees and area licensees pay us royalties and advertising fees that are generally based on a percentage of their sales , as well as , in some cases , rental payments under leases that are usually based on a percentage of their sales . management also uses this information to make decisions about future plans for the development of additional restaurants as well as evaluation of current operations . replace_table_token_14_th replace_table_token_15_th 37 _ ( a ) `` effective restaurants `` are the number of restaurants in a given fiscal period adjusted to account for restaurants open for only a portion of the period . information is presented for all effective restaurants in the applebee 's and ihop systems , which includes restaurants owned by the company as well as those owned by franchisees and area licensees . ( b ) `` system-wide sales `` are retail sales of applebee 's and ihop restaurants operated by franchisees and ihop restaurants operated by area licensees as reported to the company , in addition to retail sales at company-operated restaurants . sales at restaurants that are owned by franchisees and area licensees are not attributable to the company . ( c ) `` sales percentage change `` reflects , for each category of restaurants , the percentage change in sales in any given fiscal year compared to the prior fiscal year for all restaurants in that category . ( d ) `` domestic same-restaurant sales percentage change `` reflects the percentage change in sales , in any given fiscal year compared to the prior fiscal year , for restaurants that have been operated throughout both fiscal periods that are being compared and have been open for at least 18 months . because of new unit openings and restaurant closures , the restaurants open throughout both fiscal periods being compared will be different from period to period . same-restaurant sales percentage change does not include data on ihop restaurants located in florida . ( e ) applebee 's domestic franchise restaurant sales , ihop franchise restaurant sales and ihop area license restaurant sales for the years ended december 31 , 2012 , 2011 and 2010 were as follows : replace_table_token_16_th ( f ) sales percentage changes and domestic same-restaurant sales percentage change for ihop company-operated restaurants are not meaningful ( “ n/m ” ) because there are few such restaurants , consisting of 10 restaurants in a single test market , along with a variable , small number of restaurants that are reacquired from franchisees from time-to-time and temporarily operated by the company . ( g ) the sales percentage change for applebee 's franchise and company-operated restaurants is impacted by the refranchising of 154 company-operated restaurants in 2012 , 132 company-operated restaurants during 2011 and 83 company-operated restaurants during 2010 . 38 the following tables summarize applebee 's and ihop restaurant development and franchising activity . replace_table_token_17_th replace_table_token_18_th 39 comparison of the fiscal years ended december 31 , 2012 and 2011 overview our 2012 financial results compared to 2011 were significantly impacted by ( i ) the successful refranchising of 154 applebee 's company-operated restaurants during 2012 that resulted in increased gains on the disposition of the restaurants partially offset by lower segment profit ; ( ii ) lower impairment and closure charges due to non-recurring costs related to the 2011 termination of the sublease of applebee 's restaurant support center ; and ( iii ) lower interest expense due to the ongoing early retirement of debt with both proceeds from the asset dispositions and excess cash flow . highlights of comparisons between the two periods included : revenues decreased $ 225.3 million to $ 849.9 million in 2012 from $ 1.1 billion in 2011 . the decline was primarily due to the net effect of refranchising 286 company-operated applebee 's restaurants in 2012 and 2011 , and a 1.6 % decrease in ihop domestic system-wide same-restaurant sales , partially offset by a 2.7 % increase in ihop effective franchise restaurants and a 1.2 % increase in applebee 's domestic system-wide same-restaurant sales . segment profit for 2012 decreased by $ 15.7 million , comprised as follows : replace_table_token_19_th the decrease in segment profit was primarily due to the net effect of refranchising 286 applebee 's company-operated restaurants in 2012 and 2011 , the decrease in ihop domestic system-wide same-restaurant sales and a write-off of deferred lease rental income associated with franchised restaurants whose lease agreements were prematurely terminated . these unfavorable factors were partially offset by the increase in ihop effective franchise restaurants and the increase in applebee 's same-restaurant sales . impairment and closure charges were $ 25.7 million lower in 2012 primarily due to $ 27.5 million of charges related to the 2011 termination of the sublease for applebee 's former restaurant support center in lenexa , kansas that did not recur . interest expense decreased $ 18.4 million due to the ongoing early retirement of debt with both proceeds from the asset dispositions and excess cash flow and the repricing of our bank debt in february 2011. general and administrative ( `` g & a `` ) expenses increased $ 7.4 million , primarily due to a $ 9.1 million charge for settling certain litigation that commenced prior to our 2007 acquisition of applebee 's . 40 franchise operations replace_table_token_20_th ( 1 ) percentages are calculated on actual amounts , not the rounded amounts presented above the increase in applebee 's franchise revenue was attributable to increased royalty revenue resulting from a 7.0 % increase in the number of effective franchise restaurants , a 1.3 % increase in domestic same-restaurant sales and an increase in fees associated with franchisee-to-franchisee sales of applebee 's franchises . applebee 's effective franchise restaurant count increased by 124 due to the refranchising of 154 applebee 's company-operated restaurants during 2012 and a net increase of 15 restaurants

debt modification costs in 2011 , we incurred costs paid to third parties of $ 4.0 million in connection with an amendment to our credit agreement that were expensed in accordance with u.s. gaap guidance for debt modifications . there were no such costs in 2012 . income tax provision we recorded a tax provision of $ 67.2 million in 2012 as compared to a tax provision of $ 29.8 million in 2011 . the change was primarily due to the increase in our pretax book income . the 2012 effective tax rate of 34.5 % applied to pretax book income was lower than the statutory federal tax rate of 35 % primarily related to a reduction in state deferred taxes as a result of the refranchising and sale of applebee 's company-operated restaurants and compensation-related tax credits . comparison of the fiscal years ended december 31 , 2011 and 2010 overview our 2011 financial results compared to 2010 were significantly impacted by ( i ) the successful refranchising of 215 applebee 's company-operated restaurants since october 2010 ; ( ii ) a loss on extinguishment of debt and temporary equity of $ 107.0 million primarily related to the write off of deferred financing costs , prepayment penalties and tender premiums associated with our 2010 debt refinancing that did not recur ; ( iii ) lower interest expense due to our refinancing of long-term debt in october 2010 , the ongoing early retirement of debt with excess cash flow and the repricing of our bank debt in february 2011 ; and ( iv ) impairment and closure charges related to termination of the sublease of applebee 's restaurant support center in lenexa , kansas .


 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.
     ```debt modification costs in 2011 , we incurred costs paid to third parties of $ 4.0 million in connection with an amendment to our credit agreement that were expensed in accordance with u.s. gaap guidance for debt modifications . there were no such costs in 2012 . income tax provision we recorded a tax provision of $ 67.2 million in 2012 as compared to a tax provision of $ 29.8 million in 2011 . the change was primarily due to the increase in our pretax book income . the 2012 effective tax rate of 34.5 % applied to pretax book income was lower than the statutory federal tax rate of 35 % primarily related to a reduction in state deferred taxes as a result of the refranchising and sale of applebee 's company-operated restaurants and compensation-related tax credits . comparison of the fiscal years ended december 31 , 2011 and 2010 overview our 2011 financial results compared to 2010 were significantly impacted by ( i ) the successful refranchising of 215 applebee 's company-operated restaurants since october 2010 ; ( ii ) a loss on extinguishment of debt and temporary equity of $ 107.0 million primarily related to the write off of deferred financing costs , prepayment penalties and tender premiums associated with our 2010 debt refinancing that did not recur ; ( iii ) lower interest expense due to our refinancing of long-term debt in october 2010 , the ongoing early retirement of debt with excess cash flow and the repricing of our bank debt in february 2011 ; and ( iv ) impairment and closure charges related to termination of the sublease of applebee 's restaurant support center in lenexa , kansas .
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 Suspicious Activity Report : 30 other highlights of our fiscal 2012 performance include : reducing our long-term debt by $ 332.6 million , which lowered our consolidated leverage ratio to 4.6:1 at december 31 , 2012 from 5.3:1 at december 31 , 2011. the reduction primarily came from a combination of after-tax cash proceeds and elimination of financing obligations from the refranchising of applebee 's company-operated restaurants and from our free cash flow ; increasing applebee 's domestic same-restaurant sales by 1.2 % during 2012 , the third consecutive year of same-restaurant sales growth . applebee 's same-restaurant sales have increased in nine of the last ten quarters ; opening 48 new restaurants worldwide by ihop franchisees and area licensees and 34 new restaurants by applebee 's franchisees . ihop 's international footprint was expanded with franchise openings in the middle east and the dominican republic ; remodeling over 560 restaurants system-wide during 2012. applebee 's and its franchisees remodeled 370 restaurants during 2012 , while ihop and its franchisees remodeled 191 restaurants . over the past two years , 51 % of applebee 's restaurants and approximately one-third of ihop restaurants have been remodeled ; executing a comprehensive restructuring of general and administrative functions that will reduce future costs . while the severance costs associated with headcount reductions exceeded savings in fiscal 2012 , we estimate these actions will save approximately $ 10 million to $ 12 million on a annualized basis in the future ; and establishing new centers of excellence to pool talent from across our organization to realize synergies , share best practices and eliminate duplication of effort . key performance indicators in evaluating and assessing the performance of our business , we consider our key performance indicators to be : ( i ) the percentage change in domestic system-wide same-restaurant sales ; ( ii ) net franchise restaurant development ; ( iii ) consolidated cash from operations ; and ( iv ) consolidated free cash flow . an overview of our 2012 performance in these metrics is as follows : replace_table_token_11_th ( 1 ) franchise and area license openings , net of closings and the refranchising of 154 applebee 's company-operated restaurants and two rehabilitated and refranchised ihop restaurants for the year ended december 31 , 2012 , our consolidated cash from operations was $ 52.9 million and our consolidated free cash flow was $ 48.2 million . we achieved mixed results on these metrics in 2012. applebee 's achieved an increase in domestic system-wide same-restaurant sales for the third consecutive year . applebee 's cumulative increase over those three years is 3.5 % , a significant achievement in light of the headwinds we faced as the country and our guests recovered from the 2008 economic crisis . ihop , on the other hand , had a decline in its domestic system-wide same-restaurant sales for the second consecutive year , although the decline in 2012 was less than in 2011. ihop franchisees and area licensees opened 48 new franchise restaurants in 2012 , with net openings ( openings less closings and refranchisings ) of 31 restaurants . over the past three years , ihop has achieved 125 net openings , an annual growth rate of nearly 3 % . applebee 's franchisees opened 34 new franchise restaurants in 2012 , with net openings of 15 restaurants . over the past three years , applebee 's net openings totaled 33 restaurants , an annual growth rate of under 1 % . both cash from operations and free cash flow decreased approximately 55 % from the prior year . the majority of the decline was the expected result of the refranchising of applebee 's company-operated restaurants in terms of both restaurant operating profit foregone and payment of taxes on gains from the sale of restaurant assets . while proceeds from asset sales are an investing cash inflow , all income taxes paid are an operating cash outflow . additional information on each of these metrics is presented under the captions `` restaurant data , `` `` company restaurant operations `` and `` liquidity and capital resources `` below . 31 key overall strategies dineequity 's key strategies with the completion of our refranchising initiative , dineequity is continuing with its efforts to drive shareholder and franchisee value . we have an ongoing program to leverage core competencies across the entire enterprise that is focused on three primary goals : optimize organization capability ; drive profitable organic growth ; and reduce costs for both ourselves and our franchisees . we have a fundamentally differentiated approach to brand management that centers on the powerful and strategic combination of marketing , menu , operations and remodel initiatives that creates a distinctive and relevant connection with our guests . additionally , our shared services operating platform allows our brands to focus on key factors that drive the business while leveraging the resources and expertise of our scalable , centralized support structure . we believe this is a competitive point of difference . together , this closely integrated approach is expected to result in strong brand performance that drives dineequity 's growth and delivers results for our shareholders . applebee 's key strategies we are revitalizing the applebee 's brand . applebee 's domestic system-wide same-restaurant sales increased 1.2 % in 2012. this was applebee 's third year of increased same-restaurant sales and we outpaced our group of competitors . we are growing by executing on the following key strategies : ( i ) drive profitable sales and traffic ; ( ii ) invest in process and product innovation ; ( iii ) transform the business ; and ( iv ) improve margins and restaurant level economics . story_separator_special_tag however , we believe that presentation of this information is useful in analyzing our revenues because franchisees and area licensees pay us royalties and advertising fees that are generally based on a percentage of their sales , as well as , in some cases , rental payments under leases that are usually based on a percentage of their sales . management also uses this information to make decisions about future plans for the development of additional restaurants as well as evaluation of current operations . replace_table_token_14_th replace_table_token_15_th 37 _ ( a ) `` effective restaurants `` are the number of restaurants in a given fiscal period adjusted to account for restaurants open for only a portion of the period . information is presented for all effective restaurants in the applebee 's and ihop systems , which includes restaurants owned by the company as well as those owned by franchisees and area licensees . ( b ) `` system-wide sales `` are retail sales of applebee 's and ihop restaurants operated by franchisees and ihop restaurants operated by area licensees as reported to the company , in addition to retail sales at company-operated restaurants . sales at restaurants that are owned by franchisees and area licensees are not attributable to the company . ( c ) `` sales percentage change `` reflects , for each category of restaurants , the percentage change in sales in any given fiscal year compared to the prior fiscal year for all restaurants in that category . ( d ) `` domestic same-restaurant sales percentage change `` reflects the percentage change in sales , in any given fiscal year compared to the prior fiscal year , for restaurants that have been operated throughout both fiscal periods that are being compared and have been open for at least 18 months . because of new unit openings and restaurant closures , the restaurants open throughout both fiscal periods being compared will be different from period to period . same-restaurant sales percentage change does not include data on ihop restaurants located in florida . ( e ) applebee 's domestic franchise restaurant sales , ihop franchise restaurant sales and ihop area license restaurant sales for the years ended december 31 , 2012 , 2011 and 2010 were as follows : replace_table_token_16_th ( f ) sales percentage changes and domestic same-restaurant sales percentage change for ihop company-operated restaurants are not meaningful ( “ n/m ” ) because there are few such restaurants , consisting of 10 restaurants in a single test market , along with a variable , small number of restaurants that are reacquired from franchisees from time-to-time and temporarily operated by the company . ( g ) the sales percentage change for applebee 's franchise and company-operated restaurants is impacted by the refranchising of 154 company-operated restaurants in 2012 , 132 company-operated restaurants during 2011 and 83 company-operated restaurants during 2010 . 38 the following tables summarize applebee 's and ihop restaurant development and franchising activity . replace_table_token_17_th replace_table_token_18_th 39 comparison of the fiscal years ended december 31 , 2012 and 2011 overview our 2012 financial results compared to 2011 were significantly impacted by ( i ) the successful refranchising of 154 applebee 's company-operated restaurants during 2012 that resulted in increased gains on the disposition of the restaurants partially offset by lower segment profit ; ( ii ) lower impairment and closure charges due to non-recurring costs related to the 2011 termination of the sublease of applebee 's restaurant support center ; and ( iii ) lower interest expense due to the ongoing early retirement of debt with both proceeds from the asset dispositions and excess cash flow . highlights of comparisons between the two periods included : revenues decreased $ 225.3 million to $ 849.9 million in 2012 from $ 1.1 billion in 2011 . the decline was primarily due to the net effect of refranchising 286 company-operated applebee 's restaurants in 2012 and 2011 , and a 1.6 % decrease in ihop domestic system-wide same-restaurant sales , partially offset by a 2.7 % increase in ihop effective franchise restaurants and a 1.2 % increase in applebee 's domestic system-wide same-restaurant sales . segment profit for 2012 decreased by $ 15.7 million , comprised as follows : replace_table_token_19_th the decrease in segment profit was primarily due to the net effect of refranchising 286 applebee 's company-operated restaurants in 2012 and 2011 , the decrease in ihop domestic system-wide same-restaurant sales and a write-off of deferred lease rental income associated with franchised restaurants whose lease agreements were prematurely terminated . these unfavorable factors were partially offset by the increase in ihop effective franchise restaurants and the increase in applebee 's same-restaurant sales . impairment and closure charges were $ 25.7 million lower in 2012 primarily due to $ 27.5 million of charges related to the 2011 termination of the sublease for applebee 's former restaurant support center in lenexa , kansas that did not recur . interest expense decreased $ 18.4 million due to the ongoing early retirement of debt with both proceeds from the asset dispositions and excess cash flow and the repricing of our bank debt in february 2011. general and administrative ( `` g & a `` ) expenses increased $ 7.4 million , primarily due to a $ 9.1 million charge for settling certain litigation that commenced prior to our 2007 acquisition of applebee 's . 40 franchise operations replace_table_token_20_th ( 1 ) percentages are calculated on actual amounts , not the rounded amounts presented above the increase in applebee 's franchise revenue was attributable to increased royalty revenue resulting from a 7.0 % increase in the number of effective franchise restaurants , a 1.3 % increase in domestic same-restaurant sales and an increase in fees associated with franchisee-to-franchisee sales of applebee 's franchises . applebee 's effective franchise restaurant count increased by 124 due to the refranchising of 154 applebee 's company-operated restaurants during 2012 and a net increase of 15 restaurants

