such revenue is offset by certain property specific operating expenses , such as real estate taxes , repairs and maintenance , property management , utilities and insurance expenses , along with certain other costs and expenses , such as depreciation and amortization costs and general and administrative and interest expenses . our revenue growth is dependent , in part , on our ability to ( i ) increase rental income , through increasing either or both occupancy rates and rental rates at our properties , ( ii ) maximize tenant recoveries and ( iii ) minimize operating and certain other expenses . revenues generated from rental income and tenant recoveries are a significant source of funds , in addition to income generated from gains/losses on the sale of our properties ( as discussed below ) , for our liquidity . the leasing of property , in general , and occupancy rates , rental rates , operating expenses and certain non-operating expenses , in particular , are impacted , variously , by property specific , market specific , general economic and other conditions , many of which are beyond our control . the leasing of property also entails various risks , including the risk of tenant default . if we were unable to maintain or increase occupancy rates and rental rates at our properties or to maintain tenant recoveries and operating and certain other expenses consistent with historical levels and proportions , our revenue would decline . further , if a significant number of our tenants were unable to pay rent ( including tenant recoveries ) or if we were unable to rent our properties on favorable terms , our financial condition , results of operations , cash flow and ability to pay dividends on , and the market price of , our common stock would be adversely affected . 25 our revenue growth is also dependent , in part , on our ability to acquire existing , and develop new industrial properties on favorable terms . the company seeks to identify opportunities to acquire existing industrial properties on favorable terms , and , when conditions permit , also seeks to acquire and develop new industrial properties on favorable terms . existing properties , as they are acquired , and acquired and developed properties , as they are leased , generate revenue from rental income , tenant recoveries and fees , income from which , as discussed above , is a source of funds for our distributions . the acquisition and development of properties is impacted , variously , by property specific , market specific , general economic and other conditions , many of which are beyond our control . the acquisition and development of properties also entails various risks , including the risk that our investments may not perform as expected . for example , acquired existing and acquired and developed new properties may not sustain and or achieve anticipated occupancy and rental rate levels . with respect to acquired and developed new properties , we may not be able to complete construction on schedule or within budget , resulting in increased debt service expense and construction costs and delays in leasing the properties . also , we face significant competition for attractive acquisition and development opportunities from other well-capitalized real estate investors , including publicly-traded reits and private investors . further , as discussed below , we may not be able to finance the acquisition and development opportunities we identify . if we were unable to acquire and develop sufficient additional properties on favorable terms , or if such investments did not perform as expected , our revenue growth would be limited and our financial condition , results of operations , cash flow and ability to pay dividends on , and the market price of , our common stock would be adversely affected . we also generate income from the sale of our properties ( including existing buildings , buildings which we have developed or re-developed on a merchant basis and land ) . the gain/loss on , and fees from , the sale of such properties are included in our income and can be a significant source of funds , in addition to revenues generated from rental income and tenant recoveries . proceeds from sales are being used to repay outstanding debt and , market conditions permitting , may be used to fund the acquisition of existing , and the acquisition and development of new , industrial properties . the sale of properties is impacted , variously , by property specific , market specific , general economic and other conditions , many of which are beyond our control . the sale of properties also entails various risks , including competition from other sellers and the availability of attractive financing for potential buyers of our properties . further , our ability to sell properties is limited by safe harbor rules applying to reits under the code which relate to the number of properties that may be disposed of in a year , their tax bases and the cost of improvements made to the properties , along with other tests which enable a reit to avoid punitive taxation on the sale of assets . if we are unable to sell properties on favorable terms , our income growth would be limited and our financial condition , results of operations , cash flow and ability to pay dividends on , and the market price of , our common stock could be adversely affected . we utilize a portion of the net sales proceeds from property sales , borrowings under our unsecured credit facility , and proceeds from the issuance , when and as warranted , of additional debt and equity securities to refinance debt and finance future acquisitions and developments . story_separator_special_tag ended december 31 , 2014 and 2013 , respectively , resulted from the sale of land parcels that did not meet the criteria for inclusion in discontinued operations . 31 comparison of year ended december 31 , 2013 to year ended december 31 , 2012 our net income ( loss ) available to first industrial realty trust , inc. 's common stockholders and participating securities was $ 25.9 million and $ ( 22.1 ) million for the years ended december 31 , 2013 and 2012 , respectively . basic and diluted net income ( loss ) available to first industrial realty trust , inc. 's common stockholders was $ 0.24 per share and $ ( 0.24 ) per share for the years ended december 31 , 2013 and 2012 , respectively . the tables below summarize our revenues , property expenses and depreciation and other amortization by various categories for the years ended december 31 , 2013 and 2012. same store properties are properties owned prior to january 1 , 2012 and held as an in-service property through december 31 , 2013 and developments and redevelopments that were placed in service prior to january 1 , 2012 or were substantially completed for the 12 months prior to january 1 , 2012. properties which are at least 75 % occupied at acquisition are placed in service . acquisitions ( that are less than 75 % occupied at the date of acquisition ) , developments and redevelopments are placed in service as they reach the earlier of a ) stabilized occupancy ( generally defined as 90 % occupied ) , or b ) one year subsequent to acquisition or development/redevelopment construction completion . properties are moved from the same store classification to the redevelopment classification when capital expenditures for a project are estimated to exceed 25 % of the undepreciated gross book value of the property . acquired properties are properties that were acquired subsequent to december 31 , 2011 and held as an operating property through december 31 , 2013. sold properties are properties that were sold subsequent to december 31 , 2011 . ( re ) developments and land are land parcels and developments and redevelopments that were not : a ) substantially complete 12 months prior to january 1 , 2012 or b ) stabilized prior to january 1 , 2012. other revenues are derived from the operations of our maintenance company , fees earned from our joint ventures and other miscellaneous revenues . other expenses are derived from the operations of our maintenance company and other miscellaneous regional expenses . our future financial condition and results of operations , including rental revenues , may be impacted by the future acquisition and sale of properties . our future revenues and expenses may vary materially from historical rates . for the years ended december 31 , 2013 and 2012 , the average occupancy rates of our same store properties were 90.1 % and 88.3 % , respectively . replace_table_token_14_th revenues from same store properties increased $ 8.4 million primarily due to increases in occupancy and tenant recoveries , partially offset by a decrease in lease cancellation fees . revenues from acquired properties increased $ 0.8 million due to the two leased industrial properties acquired subsequent to december 31 , 2011 totaling approximately 1.0 million square feet of gla . revenues from sold properties decreased $ 10.7 million due to the 95 industrial properties sold subsequent to december 31 , 2011 totaling approximately 7.2 million square feet of gla . revenues from ( re ) developments and land increased $ 5.9 million due to an increase in occupancy . other revenues decreased $ 1.2 million primarily due to certain one-time revenue transactions during the year ended december 31 , 2012 , as well as a decrease in leasing fees earned from our joint ventures and a decrease in revenues from the operations of our maintenance company for the year ended december 31 , 2013 , as compared to the year ended december 31 , 2012 . 32 replace_table_token_15_th property expenses include real estate taxes , repairs and maintenance , property management , utilities , insurance and other property related expenses . property expenses from same store properties increased $ 6.1 million primarily due to an increase in real estate tax expense due to refunds received in 2012 relating to previous years and an increase in repairs and maintenance expense due to the higher snow removal costs incurred during the year ended december 31 , 2013 as compared to the year ended december 31 , 2012 due to the mild 2012 winter . property expenses from acquired properties increased $ 0.6 million due to properties acquired subsequent to december 31 , 2011. property expenses from sold properties decreased $ 4.5 million due to properties sold subsequent to december 31 , 2011. property expenses from ( re ) developments and land increased $ 1.5 million primarily due to an increase in real estate tax expense . other expenses remained relatively unchanged . general and administrative expense decreased $ 2.2 million , or 8.9 % , during the year ended december 31 , 2013 compared to the year ended december 31 , 2012 due primarily to the acceleration of expense recorded during 2012 related to restricted stock held by the company 's ceo in connection with the terms of his employment agreement that was entered into in december 2012. for the years ended december 31 , 2013 and 2012 , we recognized $ 0.3 million and $ 0.04 million , respectively , of expense related to costs associated with acquiring buildings from third parties . the impairment reversal included in continuing operations for the year ended december 31 , 2012 of $ 0.2 million is primarily comprised of an impairment reversal relating to certain industrial properties that no longer qualified for held for sale classification . replace_table_token_16_th depreciation and other amortization for same store properties decreased $ 5.6 million due to a decrease in

liquidity and capital resources at december 31 , 2014 , our cash and cash equivalents and restricted cash were approximately $ 9.5 million and $ 1.8 million , respectively . restricted cash is primarily comprised of cash held in escrow in connection with gross proceeds from the sales of certain industrial properties . these sales proceeds will be disbursed as we exchange industrial properties under section 1031 of the code . we also had $ 433.0 million available for additional borrowings under our unsecured credit facility . we have considered our short-term ( through december 31 , 2015 ) liquidity needs and the adequacy of our estimated cash flow from operations and other expected liquidity sources to meet these needs . we have $ 23.2 million in mortgage loans payable outstanding at december 31 , 2014 that mature or we anticipate prepaying during 2015. we expect to satisfy these payment obligations prior to december 31 , 2015 with borrowings under our unsecured credit facility . with the exception of these payment obligations , we believe that our principal short-term liquidity needs are to fund normal recurring expenses , property acquisitions , developments , renovations , expansions and other nonrecurring capital improvements , debt service requirements , the minimum distributions required to maintain our reit qualification under the code and distributions approved by our board of directors . we anticipate that these needs will be met with cash flows provided by operating activities as well as the disposition of select assets . these needs may also be met by the issuance of additional equity securities or long-term unsecured indebtedness , subject to market conditions and contractual restrictions or borrowings under our unsecured credit facility . we expect to meet long-term ( after december 31 , 2015 ) liquidity requirements such as property acquisitions , developments , scheduled debt maturities , major renovations , expansions and other nonrecurring capital improvements through the disposition of select assets , long-term unsecured and secured indebtedness and the issuance of additional equity securities , subject to market conditions .


 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 at december 31 , 2014 , our cash and cash equivalents and restricted cash were approximately $ 9.5 million and $ 1.8 million , respectively . restricted cash is primarily comprised of cash held in escrow in connection with gross proceeds from the sales of certain industrial properties . these sales proceeds will be disbursed as we exchange industrial properties under section 1031 of the code . we also had $ 433.0 million available for additional borrowings under our unsecured credit facility . we have considered our short-term ( through december 31 , 2015 ) liquidity needs and the adequacy of our estimated cash flow from operations and other expected liquidity sources to meet these needs . we have $ 23.2 million in mortgage loans payable outstanding at december 31 , 2014 that mature or we anticipate prepaying during 2015. we expect to satisfy these payment obligations prior to december 31 , 2015 with borrowings under our unsecured credit facility . with the exception of these payment obligations , we believe that our principal short-term liquidity needs are to fund normal recurring expenses , property acquisitions , developments , renovations , expansions and other nonrecurring capital improvements , debt service requirements , the minimum distributions required to maintain our reit qualification under the code and distributions approved by our board of directors . we anticipate that these needs will be met with cash flows provided by operating activities as well as the disposition of select assets . these needs may also be met by the issuance of additional equity securities or long-term unsecured indebtedness , subject to market conditions and contractual restrictions or borrowings under our unsecured credit facility . we expect to meet long-term ( after december 31 , 2015 ) liquidity requirements such as property acquisitions , developments , scheduled debt maturities , major renovations , expansions and other nonrecurring capital improvements through the disposition of select assets , long-term unsecured and secured indebtedness and the issuance of additional equity securities , subject to market conditions .
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 Suspicious Activity Report : such revenue is offset by certain property specific operating expenses , such as real estate taxes , repairs and maintenance , property management , utilities and insurance expenses , along with certain other costs and expenses , such as depreciation and amortization costs and general and administrative and interest expenses . our revenue growth is dependent , in part , on our ability to ( i ) increase rental income , through increasing either or both occupancy rates and rental rates at our properties , ( ii ) maximize tenant recoveries and ( iii ) minimize operating and certain other expenses . revenues generated from rental income and tenant recoveries are a significant source of funds , in addition to income generated from gains/losses on the sale of our properties ( as discussed below ) , for our liquidity . the leasing of property , in general , and occupancy rates , rental rates , operating expenses and certain non-operating expenses , in particular , are impacted , variously , by property specific , market specific , general economic and other conditions , many of which are beyond our control . the leasing of property also entails various risks , including the risk of tenant default . if we were unable to maintain or increase occupancy rates and rental rates at our properties or to maintain tenant recoveries and operating and certain other expenses consistent with historical levels and proportions , our revenue would decline . further , if a significant number of our tenants were unable to pay rent ( including tenant recoveries ) or if we were unable to rent our properties on favorable terms , our financial condition , results of operations , cash flow and ability to pay dividends on , and the market price of , our common stock would be adversely affected . 25 our revenue growth is also dependent , in part , on our ability to acquire existing , and develop new industrial properties on favorable terms . the company seeks to identify opportunities to acquire existing industrial properties on favorable terms , and , when conditions permit , also seeks to acquire and develop new industrial properties on favorable terms . existing properties , as they are acquired , and acquired and developed properties , as they are leased , generate revenue from rental income , tenant recoveries and fees , income from which , as discussed above , is a source of funds for our distributions . the acquisition and development of properties is impacted , variously , by property specific , market specific , general economic and other conditions , many of which are beyond our control . the acquisition and development of properties also entails various risks , including the risk that our investments may not perform as expected . for example , acquired existing and acquired and developed new properties may not sustain and or achieve anticipated occupancy and rental rate levels . with respect to acquired and developed new properties , we may not be able to complete construction on schedule or within budget , resulting in increased debt service expense and construction costs and delays in leasing the properties . also , we face significant competition for attractive acquisition and development opportunities from other well-capitalized real estate investors , including publicly-traded reits and private investors . further , as discussed below , we may not be able to finance the acquisition and development opportunities we identify . if we were unable to acquire and develop sufficient additional properties on favorable terms , or if such investments did not perform as expected , our revenue growth would be limited and our financial condition , results of operations , cash flow and ability to pay dividends on , and the market price of , our common stock would be adversely affected . we also generate income from the sale of our properties ( including existing buildings , buildings which we have developed or re-developed on a merchant basis and land ) . the gain/loss on , and fees from , the sale of such properties are included in our income and can be a significant source of funds , in addition to revenues generated from rental income and tenant recoveries . proceeds from sales are being used to repay outstanding debt and , market conditions permitting , may be used to fund the acquisition of existing , and the acquisition and development of new , industrial properties . the sale of properties is impacted , variously , by property specific , market specific , general economic and other conditions , many of which are beyond our control . the sale of properties also entails various risks , including competition from other sellers and the availability of attractive financing for potential buyers of our properties . further , our ability to sell properties is limited by safe harbor rules applying to reits under the code which relate to the number of properties that may be disposed of in a year , their tax bases and the cost of improvements made to the properties , along with other tests which enable a reit to avoid punitive taxation on the sale of assets . if we are unable to sell properties on favorable terms , our income growth would be limited and our financial condition , results of operations , cash flow and ability to pay dividends on , and the market price of , our common stock could be adversely affected . we utilize a portion of the net sales proceeds from property sales , borrowings under our unsecured credit facility , and proceeds from the issuance , when and as warranted , of additional debt and equity securities to refinance debt and finance future acquisitions and developments . story_separator_special_tag ended december 31 , 2014 and 2013 , respectively , resulted from the sale of land parcels that did not meet the criteria for inclusion in discontinued operations . 31 comparison of year ended december 31 , 2013 to year ended december 31 , 2012 our net income ( loss ) available to first industrial realty trust , inc. 's common stockholders and participating securities was $ 25.9 million and $ ( 22.1 ) million for the years ended december 31 , 2013 and 2012 , respectively . basic and diluted net income ( loss ) available to first industrial realty trust , inc. 's common stockholders was $ 0.24 per share and $ ( 0.24 ) per share for the years ended december 31 , 2013 and 2012 , respectively . the tables below summarize our revenues , property expenses and depreciation and other amortization by various categories for the years ended december 31 , 2013 and 2012. same store properties are properties owned prior to january 1 , 2012 and held as an in-service property through december 31 , 2013 and developments and redevelopments that were placed in service prior to january 1 , 2012 or were substantially completed for the 12 months prior to january 1 , 2012. properties which are at least 75 % occupied at acquisition are placed in service . acquisitions ( that are less than 75 % occupied at the date of acquisition ) , developments and redevelopments are placed in service as they reach the earlier of a ) stabilized occupancy ( generally defined as 90 % occupied ) , or b ) one year subsequent to acquisition or development/redevelopment construction completion . properties are moved from the same store classification to the redevelopment classification when capital expenditures for a project are estimated to exceed 25 % of the undepreciated gross book value of the property . acquired properties are properties that were acquired subsequent to december 31 , 2011 and held as an operating property through december 31 , 2013. sold properties are properties that were sold subsequent to december 31 , 2011 . ( re ) developments and land are land parcels and developments and redevelopments that were not : a ) substantially complete 12 months prior to january 1 , 2012 or b ) stabilized prior to january 1 , 2012. other revenues are derived from the operations of our maintenance company , fees earned from our joint ventures and other miscellaneous revenues . other expenses are derived from the operations of our maintenance company and other miscellaneous regional expenses . our future financial condition and results of operations , including rental revenues , may be impacted by the future acquisition and sale of properties . our future revenues and expenses may vary materially from historical rates . for the years ended december 31 , 2013 and 2012 , the average occupancy rates of our same store properties were 90.1 % and 88.3 % , respectively . replace_table_token_14_th revenues from same store properties increased $ 8.4 million primarily due to increases in occupancy and tenant recoveries , partially offset by a decrease in lease cancellation fees . revenues from acquired properties increased $ 0.8 million due to the two leased industrial properties acquired subsequent to december 31 , 2011 totaling approximately 1.0 million square feet of gla . revenues from sold properties decreased $ 10.7 million due to the 95 industrial properties sold subsequent to december 31 , 2011 totaling approximately 7.2 million square feet of gla . revenues from ( re ) developments and land increased $ 5.9 million due to an increase in occupancy . other revenues decreased $ 1.2 million primarily due to certain one-time revenue transactions during the year ended december 31 , 2012 , as well as a decrease in leasing fees earned from our joint ventures and a decrease in revenues from the operations of our maintenance company for the year ended december 31 , 2013 , as compared to the year ended december 31 , 2012 . 32 replace_table_token_15_th property expenses include real estate taxes , repairs and maintenance , property management , utilities , insurance and other property related expenses . property expenses from same store properties increased $ 6.1 million primarily due to an increase in real estate tax expense due to refunds received in 2012 relating to previous years and an increase in repairs and maintenance expense due to the higher snow removal costs incurred during the year ended december 31 , 2013 as compared to the year ended december 31 , 2012 due to the mild 2012 winter . property expenses from acquired properties increased $ 0.6 million due to properties acquired subsequent to december 31 , 2011. property expenses from sold properties decreased $ 4.5 million due to properties sold subsequent to december 31 , 2011. property expenses from ( re ) developments and land increased $ 1.5 million primarily due to an increase in real estate tax expense . other expenses remained relatively unchanged . general and administrative expense decreased $ 2.2 million , or 8.9 % , during the year ended december 31 , 2013 compared to the year ended december 31 , 2012 due primarily to the acceleration of expense recorded during 2012 related to restricted stock held by the company 's ceo in connection with the terms of his employment agreement that was entered into in december 2012. for the years ended december 31 , 2013 and 2012 , we recognized $ 0.3 million and $ 0.04 million , respectively , of expense related to costs associated with acquiring buildings from third parties . the impairment reversal included in continuing operations for the year ended december 31 , 2012 of $ 0.2 million is primarily comprised of an impairment reversal relating to certain industrial properties that no longer qualified for held for sale classification . replace_table_token_16_th depreciation and other amortization for same store properties decreased $ 5.6 million due to a decrease in

