spin-off on november 3 , 2015 , archrock , inc. ( named exterran holdings , inc. prior to november 3 , 2015 ) ( “ archrock ” ) completed the spin-off ( the “ spin-off ” ) of its international contract operations , international aftermarket services ( the international contract operations and international aftermarket services businesses combined are referred to as the “ international services businesses ” and include such activities conducted outside of the u.s. ) and global fabrication businesses into an independent , publicly traded company ( “ exterran corporation , ” “ our , ” “ we ” or “ us ” ) . to effect the spin-off , on november 3 , 2015 , archrock distributed , on a pro rata basis , all of our shares of common stock to its stockholders of record as of october 27 , 2015 ( the “ record date ” ) . archrock shareholders received one share of exterran corporation common stock for every two shares of archrock common stock held at the close of business on the record date . pursuant to the separation and distribution agreement with archrock and certain of our and archrock 's respective affiliates , on november 3 , 2015 , we transferred cash of $ 532.6 million to archrock . following the completion of the spin-off , we and archrock became and continue to be independent , publicly traded companies with separate boards of directors and management . 31 basis of presentation the accompanying financial statements in part iv , item 15 , have been prepared in accordance with gaap . all financial information presented for periods after the spin-off represents our consolidated results of operations , financial position and cash flows ( referred to as the “ consolidated financial statements ” ) and all financial information for periods prior to the spin-off represents our combined results of operations , financial position and cash flows ( referred to as the “ combined financial statements ” ) . accordingly : our consolidated and combined statements of operations , comprehensive income , cash flows and stockholders ' equity for the year ended december 31 , 2015 consist of ( i ) the combined results of archrock 's international services and product sales businesses for the period between january 1 , 2015 and november 3 , 2015 and ( ii ) the consolidated results of exterran corporation for periods subsequent to november 3 , 2015. our combined statements of operations , comprehensive income , cash flows and stockholders ' equity for the year ended december 31 , 2014 consist entirely of the combined results of archrock 's international services and product sales businesses . our consolidated balance sheets at december 31 , 2016 and 2015 consist entirely of our consolidated balances . the combined financial statements were derived from the accounting records of archrock and reflect the combined historical results of operations , financial position and cash flows of archrock 's international services and product sales businesses . the combined financial statements were presented as if such businesses had been combined for periods prior to november 4 , 2015. all intercompany transactions and accounts within these statements have been eliminated . affiliate transactions between the international services and product sales businesses of archrock and the other businesses of archrock have been included in the combined financial statements , with the exception of oil and gas product sales within our wholly owned subsidiary , exterran energy solutions , l.p. ( “ eeslp ” ) . prior to the closing of the spin-off , eeslp also had a fleet of compression units used to provide compression services in the u.s. services business of archrock . revenue has not been recognized in the combined statements of operations for the sale of compressor units by us that were used by eeslp to provide compression services to customers of the u.s. services business of archrock . see note 16 to the financial statements for further discussion on transactions with affiliates . the combined statements of operations for periods prior to the spin-off include expense allocations for certain functions historically performed by archrock and not allocated to its operating segments , including allocations of expenses related to executive oversight , accounting , treasury , tax , legal , human resources , procurement and information technology . see note 16 to the financial statements for further discussion regarding the allocation of corporate expenses . additionally , third party debt of archrock , other than debt attributable to capital leases , was not allocated to us for any of the periods prior to the spin-off as we were not the legal obligor of the debt and archrock 's borrowings were not directly attributable to our business . we refer to the consolidated and combined financial statements collectively as “ financial statements , ” and individually as “ balance sheets , ” “ statements of operations , ” “ statements of comprehensive income ( loss ) , ” “ statements of stockholders ' equity ” and “ statements of cash flows ” herein . exit of our belleli businesses in the first quarter of 2016 , we began executing a plan to exit certain belleli businesses to focus on our core oil and gas businesses . specifically , we began marketing for sale the belleli cpe business comprising of engineering , procurement and manufacturing services related to the manufacture of critical process equipment for refinery and petrochemical facilities ( referred to as “ belleli cpe ” or the “ belleli cpe business ” herein ) . in addition , we began executing our exit of the belleli epc business that has historically been comprised of engineering , procurement and construction for the manufacture of tanks for tank farms and the manufacture of evaporators and brine heaters for desalination plants in the middle east ( referred to as “ belleli epc ” or the “ belleli epc business ” herein ) . story_separator_special_tag these activities were partially offset by a decrease in sg & a expense , foreign currency gains of $ 6.4 million during 2016 compared to foreign currency losses of $ 35.8 million during 2015 , estimated loss contract provisions of $ 30.1 million recorded on significant belleli epc product sales projects during 2015 and a decrease in depreciation and amortization expense . net loss during the year ended december 31 , 2016 included loss from discontinued operations , net of tax , of $ 33.6 million and net income during the year ended december 31 , 2015 included income from discontinued operations , net of tax , of $ 54.8 million . the decrease in net income during the year ended december 31 , 2015 compared to the year ended december 31 , 2014 was primarily due to a decrease in gross margin in our oil and gas product sales and contract operations segments , an increase in restructuring and other charges , a $ 26.5 million increase in translation losses related to the functional currency remeasurement of our foreign subsidiaries ' non-functional currency denominated intercompany obligations , an increase in long-lived asset impairment and a $ 16.0 million decrease in proceeds received from the sale of our venezuelan subsidiary 's assets to pdvsa gas s.a. ( “ pdvsa gas ” ) . these activities were partially offset by decreases in sg & a expense , income tax expense and depreciation and amortization expense . net income during the years ended december 31 , 2015 and 2014 included income from discontinued operations , net of tax , of $ 54.8 million and $ 67.2 million , respectively . 36 ebitda , as adjusted . our ebitda , as adjusted , was $ 145.1 million , $ 240.6 million and $ 293.0 million during the years ended december 31 , 2016 , 2015 and 2014 , respectively . ebitda , as adjusted , during the year ended december 31 , 2016 compared to the year ended december 31 , 2015 decreased primarily due to a decrease in gross margin in our oil and gas product sales and contract operations segments , partially offset by a decrease in sg & a expense and estimated loss contract provisions of $ 30.1 million recorded on significant belleli epc product sales projects during 2015. ebitda , as adjusted , during the year ended december 31 , 2015 compared to the year ended december 31 , 2014 decreased primarily due to a decrease in gross margin in our oil and gas product sales and contract operations segments , partially offset by a decrease in sg & a expense . for a reconciliation of ebitda , as adjusted , to net income ( loss ) , its most directly comparable financial measure calculated and presented in accordance with gaap , please read part ii , item 6 ( “ selected financial data — non-gaap financial measures ” ) of this report . results by business segment . the following table summarizes revenue , gross margin and gross margin percentages for each of our business segments ( dollars in thousands ) : replace_table_token_5_th ( 1 ) gross margin is defined as revenue less cost of sales , excluding depreciation and amortization expense . we evaluate the performance of each of our segments based on gross margin . total gross margin , a non-gaap financial measure , is reconciled , in total , to income ( loss ) before income taxes , its most directly comparable financial measure calculated and presented in accordance with gaap in part ii , item 6 ( “ selected financial data — non-gaap financial measures ” ) of this report . ( 2 ) gross margin percentage is defined as gross margin divided by revenue . 37 operating highlights the following tables summarize our total available horsepower , total operating horsepower , average operating horsepower , horsepower utilization percentages and product sales backlog ( in thousands , except percentages ) : replace_table_token_6_th replace_table_token_7_th ( 1 ) our product sales backlog consists of unfilled orders based on signed contracts and does not include potential product sales pursuant to letters of intent received from customers . as belleli cpe is no longer a part of our continuing operations , belleli cpe 's product sales backlog has been excluded from all periods presented . ( 2 ) we expect that approximately $ 14.0 million of our oil and gas product sales backlog as of december 31 , 2016 will be recognized after december 31 , 2017 . ( 3 ) prior to change in our reporting segments , our belleli epc product sales backlog was previously included in our production and processing equipment product sales backlog . during the first quarter of 2016 , we ceased the booking of new orders for our belleli epc business . changes in our belleli epc backlog since march 31 , 2016 reflect revenue recognized and change orders booked on existing contracts . we expect that approximately $ 4.3 million of our belleli epc product sales backlog as of december 31 , 2016 will be recognized after december 31 , 2017 . 38 results of operations the year ended december 31 , 2016 compared to the year ended december 31 , 2015 contract operations ( dollars in thousands ) replace_table_token_8_th the decrease in revenue during the year ended december 31 , 2016 compared to the year ended december 31 , 2015 was primarily due to a decrease in revenue of $ 34.3 million resulting from an early termination of a project in the eastern hemisphere in january 2016 that had been operating since the third quarter of 2009 , a $ 33.0 million decrease in revenue in mexico primarily driven by projects that terminated operations in 2015 and a reduction of recognized deferred revenue resulting from contract extensions and a $ 17.7 million decrease in revenue in argentina primarily due to a devaluation of the argentine peso since the prior year

liquidity and capital resources our unrestricted cash balance was $ 35.7 million at december 31 , 2016 compared to $ 29.0 million at december 31 , 2015 . working capital decreased to $ 177.8 million at december 31 , 2016 from $ 408.5 million at december 31 , 2015 . the decrease in working capital was primarily due to a concerted effort to reduce working capital levels and a decrease in oil and gas product sales activity . the decrease in working capital included decreases in accounts receivable , inventory , costs and estimated earnings in excess of billings on uncompleted contracts and current assets associated with discontinued operations , partially offset by a decrease in current liabilities associated with discontinued operations . the decrease in accounts receivable was primarily driven by lower oil and gas product sales activity in north america and the timing of payments received from customers during the current year . the decreases in current assets and liabilities associated with discontinued operations were primarily due to the sale of belleli cpe in august 2016. the decrease in inventory was primarily driven by a decrease in raw materials and finished goods largely resulting from lower oil and gas product sales activity in north america . the decrease in costs and estimated earnings in excess of billings on uncompleted contracts was primarily driven by lower oil and gas product sales activity in north america and the timing of billings on belleli epc product sales projects .


 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 our unrestricted cash balance was $ 35.7 million at december 31 , 2016 compared to $ 29.0 million at december 31 , 2015 . working capital decreased to $ 177.8 million at december 31 , 2016 from $ 408.5 million at december 31 , 2015 . the decrease in working capital was primarily due to a concerted effort to reduce working capital levels and a decrease in oil and gas product sales activity . the decrease in working capital included decreases in accounts receivable , inventory , costs and estimated earnings in excess of billings on uncompleted contracts and current assets associated with discontinued operations , partially offset by a decrease in current liabilities associated with discontinued operations . the decrease in accounts receivable was primarily driven by lower oil and gas product sales activity in north america and the timing of payments received from customers during the current year . the decreases in current assets and liabilities associated with discontinued operations were primarily due to the sale of belleli cpe in august 2016. the decrease in inventory was primarily driven by a decrease in raw materials and finished goods largely resulting from lower oil and gas product sales activity in north america . the decrease in costs and estimated earnings in excess of billings on uncompleted contracts was primarily driven by lower oil and gas product sales activity in north america and the timing of billings on belleli epc product sales projects .
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 Suspicious Activity Report : spin-off on november 3 , 2015 , archrock , inc. ( named exterran holdings , inc. prior to november 3 , 2015 ) ( “ archrock ” ) completed the spin-off ( the “ spin-off ” ) of its international contract operations , international aftermarket services ( the international contract operations and international aftermarket services businesses combined are referred to as the “ international services businesses ” and include such activities conducted outside of the u.s. ) and global fabrication businesses into an independent , publicly traded company ( “ exterran corporation , ” “ our , ” “ we ” or “ us ” ) . to effect the spin-off , on november 3 , 2015 , archrock distributed , on a pro rata basis , all of our shares of common stock to its stockholders of record as of october 27 , 2015 ( the “ record date ” ) . archrock shareholders received one share of exterran corporation common stock for every two shares of archrock common stock held at the close of business on the record date . pursuant to the separation and distribution agreement with archrock and certain of our and archrock 's respective affiliates , on november 3 , 2015 , we transferred cash of $ 532.6 million to archrock . following the completion of the spin-off , we and archrock became and continue to be independent , publicly traded companies with separate boards of directors and management . 31 basis of presentation the accompanying financial statements in part iv , item 15 , have been prepared in accordance with gaap . all financial information presented for periods after the spin-off represents our consolidated results of operations , financial position and cash flows ( referred to as the “ consolidated financial statements ” ) and all financial information for periods prior to the spin-off represents our combined results of operations , financial position and cash flows ( referred to as the “ combined financial statements ” ) . accordingly : our consolidated and combined statements of operations , comprehensive income , cash flows and stockholders ' equity for the year ended december 31 , 2015 consist of ( i ) the combined results of archrock 's international services and product sales businesses for the period between january 1 , 2015 and november 3 , 2015 and ( ii ) the consolidated results of exterran corporation for periods subsequent to november 3 , 2015. our combined statements of operations , comprehensive income , cash flows and stockholders ' equity for the year ended december 31 , 2014 consist entirely of the combined results of archrock 's international services and product sales businesses . our consolidated balance sheets at december 31 , 2016 and 2015 consist entirely of our consolidated balances . the combined financial statements were derived from the accounting records of archrock and reflect the combined historical results of operations , financial position and cash flows of archrock 's international services and product sales businesses . the combined financial statements were presented as if such businesses had been combined for periods prior to november 4 , 2015. all intercompany transactions and accounts within these statements have been eliminated . affiliate transactions between the international services and product sales businesses of archrock and the other businesses of archrock have been included in the combined financial statements , with the exception of oil and gas product sales within our wholly owned subsidiary , exterran energy solutions , l.p. ( “ eeslp ” ) . prior to the closing of the spin-off , eeslp also had a fleet of compression units used to provide compression services in the u.s. services business of archrock . revenue has not been recognized in the combined statements of operations for the sale of compressor units by us that were used by eeslp to provide compression services to customers of the u.s. services business of archrock . see note 16 to the financial statements for further discussion on transactions with affiliates . the combined statements of operations for periods prior to the spin-off include expense allocations for certain functions historically performed by archrock and not allocated to its operating segments , including allocations of expenses related to executive oversight , accounting , treasury , tax , legal , human resources , procurement and information technology . see note 16 to the financial statements for further discussion regarding the allocation of corporate expenses . additionally , third party debt of archrock , other than debt attributable to capital leases , was not allocated to us for any of the periods prior to the spin-off as we were not the legal obligor of the debt and archrock 's borrowings were not directly attributable to our business . we refer to the consolidated and combined financial statements collectively as “ financial statements , ” and individually as “ balance sheets , ” “ statements of operations , ” “ statements of comprehensive income ( loss ) , ” “ statements of stockholders ' equity ” and “ statements of cash flows ” herein . exit of our belleli businesses in the first quarter of 2016 , we began executing a plan to exit certain belleli businesses to focus on our core oil and gas businesses . specifically , we began marketing for sale the belleli cpe business comprising of engineering , procurement and manufacturing services related to the manufacture of critical process equipment for refinery and petrochemical facilities ( referred to as “ belleli cpe ” or the “ belleli cpe business ” herein ) . in addition , we began executing our exit of the belleli epc business that has historically been comprised of engineering , procurement and construction for the manufacture of tanks for tank farms and the manufacture of evaporators and brine heaters for desalination plants in the middle east ( referred to as “ belleli epc ” or the “ belleli epc business ” herein ) . story_separator_special_tag these activities were partially offset by a decrease in sg & a expense , foreign currency gains of $ 6.4 million during 2016 compared to foreign currency losses of $ 35.8 million during 2015 , estimated loss contract provisions of $ 30.1 million recorded on significant belleli epc product sales projects during 2015 and a decrease in depreciation and amortization expense . net loss during the year ended december 31 , 2016 included loss from discontinued operations , net of tax , of $ 33.6 million and net income during the year ended december 31 , 2015 included income from discontinued operations , net of tax , of $ 54.8 million . the decrease in net income during the year ended december 31 , 2015 compared to the year ended december 31 , 2014 was primarily due to a decrease in gross margin in our oil and gas product sales and contract operations segments , an increase in restructuring and other charges , a $ 26.5 million increase in translation losses related to the functional currency remeasurement of our foreign subsidiaries ' non-functional currency denominated intercompany obligations , an increase in long-lived asset impairment and a $ 16.0 million decrease in proceeds received from the sale of our venezuelan subsidiary 's assets to pdvsa gas s.a. ( “ pdvsa gas ” ) . these activities were partially offset by decreases in sg & a expense , income tax expense and depreciation and amortization expense . net income during the years ended december 31 , 2015 and 2014 included income from discontinued operations , net of tax , of $ 54.8 million and $ 67.2 million , respectively . 36 ebitda , as adjusted . our ebitda , as adjusted , was $ 145.1 million , $ 240.6 million and $ 293.0 million during the years ended december 31 , 2016 , 2015 and 2014 , respectively . ebitda , as adjusted , during the year ended december 31 , 2016 compared to the year ended december 31 , 2015 decreased primarily due to a decrease in gross margin in our oil and gas product sales and contract operations segments , partially offset by a decrease in sg & a expense and estimated loss contract provisions of $ 30.1 million recorded on significant belleli epc product sales projects during 2015. ebitda , as adjusted , during the year ended december 31 , 2015 compared to the year ended december 31 , 2014 decreased primarily due to a decrease in gross margin in our oil and gas product sales and contract operations segments , partially offset by a decrease in sg & a expense . for a reconciliation of ebitda , as adjusted , to net income ( loss ) , its most directly comparable financial measure calculated and presented in accordance with gaap , please read part ii , item 6 ( “ selected financial data — non-gaap financial measures ” ) of this report . results by business segment . the following table summarizes revenue , gross margin and gross margin percentages for each of our business segments ( dollars in thousands ) : replace_table_token_5_th ( 1 ) gross margin is defined as revenue less cost of sales , excluding depreciation and amortization expense . we evaluate the performance of each of our segments based on gross margin . total gross margin , a non-gaap financial measure , is reconciled , in total , to income ( loss ) before income taxes , its most directly comparable financial measure calculated and presented in accordance with gaap in part ii , item 6 ( “ selected financial data — non-gaap financial measures ” ) of this report . ( 2 ) gross margin percentage is defined as gross margin divided by revenue . 37 operating highlights the following tables summarize our total available horsepower , total operating horsepower , average operating horsepower , horsepower utilization percentages and product sales backlog ( in thousands , except percentages ) : replace_table_token_6_th replace_table_token_7_th ( 1 ) our product sales backlog consists of unfilled orders based on signed contracts and does not include potential product sales pursuant to letters of intent received from customers . as belleli cpe is no longer a part of our continuing operations , belleli cpe 's product sales backlog has been excluded from all periods presented . ( 2 ) we expect that approximately $ 14.0 million of our oil and gas product sales backlog as of december 31 , 2016 will be recognized after december 31 , 2017 . ( 3 ) prior to change in our reporting segments , our belleli epc product sales backlog was previously included in our production and processing equipment product sales backlog . during the first quarter of 2016 , we ceased the booking of new orders for our belleli epc business . changes in our belleli epc backlog since march 31 , 2016 reflect revenue recognized and change orders booked on existing contracts . we expect that approximately $ 4.3 million of our belleli epc product sales backlog as of december 31 , 2016 will be recognized after december 31 , 2017 . 38 results of operations the year ended december 31 , 2016 compared to the year ended december 31 , 2015 contract operations ( dollars in thousands ) replace_table_token_8_th the decrease in revenue during the year ended december 31 , 2016 compared to the year ended december 31 , 2015 was primarily due to a decrease in revenue of $ 34.3 million resulting from an early termination of a project in the eastern hemisphere in january 2016 that had been operating since the third quarter of 2009 , a $ 33.0 million decrease in revenue in mexico primarily driven by projects that terminated operations in 2015 and a reduction of recognized deferred revenue resulting from contract extensions and a $ 17.7 million decrease in revenue in argentina primarily due to a devaluation of the argentine peso since the prior year

