business operations ; our petroleum business ' ability to purchase gasoline and diesel rins on a timely and cost effective basis ; our petroleum business ' continued ability to secure environmental and other governmental permits necessary for the operation of its business ; existing and proposed environmental laws and regulations , including those relating to climate change , alternative energy or fuel sources , and existing and future regulations related to the end-use and application of fertilizers ; refinery and nitrogen fertilizer facility operating hazards and interruptions , including unscheduled maintenance or downtime , and the availability of adequate insurance coverage ; instability and volatility in the capital and credit markets ; and potential exposure to underfunded pension obligations of affiliates as a member of the controlled group of mr. icahn . all forward-looking statements contained in this report only speak as of the date of this report . we undertake no obligation to publicly update or revise any forward-looking statements to reflect events or circumstances that occur after the date of this report , or to reflect the occurrence of unanticipated events , except to the extent required by law . overview and executive summary we are a diversified holding company primarily engaged in the petroleum refining and nitrogen fertilizer manufacturing industries through our holdings in the refining partnership and the nitrogen fertilizer partnership . the refining partnership is an independent petroleum refiner and marketer of high value transportation fuels . the nitrogen fertilizer partnership produces nitrogen fertilizers in the form of uan and ammonia . we own the general partner and approximately 66 % and 53 % , respectively , of the outstanding common units representing limited partner interests in each of the refining partnership and the nitrogen fertilizer partnership . we operate under two business segments : petroleum and nitrogen fertilizer . for the fiscal years ended december 31 , 2015 , 2014 and 2013 , we generated consolidated net sales of $ 5.4 billion , $ 9.1 billion and $ 9.0 billion , respectively , and operating income of $ 421.6 million , $ 264.3 million and $ 710.5 million , respectively . the petroleum business generated net sales of $ 5.2 55 billion , $ 8.8 billion and $ 8.7 billion , and the nitrogen fertilizer business generated net sales of $ 289.2 million , $ 298.7 million and $ 323.7 million , in each case , for the years ended december 31 , 2015 , 2014 and 2013 , respectively . the petroleum business generated operating income of $ 361.7 million , $ 207.2 million and $ 603.0 million for the years ended december 31 , 2015 , 2014 and 2013 , respectively . the nitrogen fertilizer business generated operating income of $ 68.7 million , $ 82.8 million and $ 124.9 million for the years ended december 31 , 2015 , 2014 and 2013 , respectively . refer to part i , item 1 , business , of this report for a detailed discussion of our business and the petroleum and nitrogen fertilizer segments . pending mergers on august 9 , 2015 , cvr partners entered into an agreement and plan of merger ( the `` merger agreement `` ) with rentech nitrogen partners , l.p. ( `` rentech nitrogen `` ) and rentech nitrogen gp , llc ( `` rentech nitrogen gp `` ) , pursuant to which cvr partners would acquire rentech nitrogen and rentech nitrogen gp by merging two newly-created direct wholly-owned subsidiaries of cvr partners with and into those entities with rentech nitrogen and rentech nitrogen gp continuing as surviving entities and wholly-owned subsidiaries of cvr partners ( together , the `` mergers `` ) . in accordance with accounting principles generally accepted in the united states and in accordance with the financial accounting standards board 's accounting standards codification topic 805 - business combinations , the nitrogen fertilizer partnership anticipates accounting for the mergers as an acquisition of a business with cvr partners as the acquirer . refer to part ii , item 8 , note 1 ( `` organization and history of the company `` ) of this report for further discussion of the mergers . refining partnership initial public offering on january 23 , 2013 , the refining partnership completed the refining partnership ipo . the refining partnership sold 24,000,000 common units at a price of $ 25.00 per unit , resulting in gross proceeds of $ 600.0 million . of the common units issued , 4,000,000 units were purchased by an affiliate of icahn enterprises l.p. ( `` iep `` ) . additionally , on january 30 , 2013 , the underwriters closed their option to purchase an additional 3,600,000 common units at a price of $ 25.00 per unit resulting in gross proceeds of $ 90.0 million . the common units , which are listed on the nyse , began trading on january 17 , 2013 under the symbol `` cvrr . `` in connection with the refining partnership ipo , the refining partnership paid approximately $ 32.5 million in underwriting fees and incurred approximately $ 3.9 million of other offering costs . prior to the refining partnership ipo , cvr owned 100 % of the refining partnership and net income earned during this period was fully attributable to the company . immediately following the refining partnership ipo and through may 19 , 2013 , cvr energy indirectly owned approximately 81 % of the refining partnership 's outstanding common units and 100 % of the refining partnership 's general partner , which holds a non-economic general partner interest . refining partnership underwritten offering on may 20 , 2013 , the refining partnership completed the underwritten offering by selling 12,000,000 common units to the public at a price of $ 30.75 per unit . story_separator_special_tag four employees were injured in the fire , including one employee who was fatally injured . the fire was extinguished , and the refinery was subsequently shut down due to a failure of its plant-wide distributed control system , which was directly caused by the fire . the coffeyville refinery returned to operations in mid-august , with all units except the isomerization unit in operation by august 23 , 2014. the isomerization unit started operating on october 12 , 2014. this interruption adversely impacted production of refined products for the petroleum business in the third quarter of 2014. total gross repair and other costs recorded related to the incident for the year ended december 31 , 2014 were approximately $ 6.3 million . the refining partnership is covered by property damage insurance policies at the time of the incident , which had an associated deductible of $ 5.0 million for the coffeyville refinery . the refining partnership anticipates amounts in excess of the $ 5.0 million deductible related to the isomerization unit fire incident will be recoverable under the property insurance policies . as of december 31 , 2015 and 2014 , the refining partnership had an insurance receivable related to the incident of approximately $ 1.2 million and $ 1.3 million , respectively , which is included in prepaid expenses and other current assets in the consolidated balance sheets . the recording of the receivable resulted in a reduction of direct operating expenses ( exclusive of depreciation and amortization ) . during the fourth quarter of 2014 , the fccu at the wynnewood refinery was offline for approximately 16 days for necessary repairs . as a result of the fccu outage , crude throughput and production at the wynnewood refinery was significantly reduced during the fourth quarter of 2014. additionally , the refining partnership incurred approximately $ 8.5 59 million in costs to repair the fccu for the year ended december 31 , 2014. these costs are included in direct operating expenses ( exclusive of depreciation and amortization ) in the consolidated statements of operations . nitrogen fertilizer business in the nitrogen fertilizer business , earnings and cash flows from operations are primarily affected by the relationship between nitrogen fertilizer product prices , on-stream factors and direct operating expenses . natural gas is the most significant raw material required in its competitors ' production of nitrogen fertilizer . unlike its competitors , the nitrogen fertilizer business does not use natural gas as a feedstock and uses a minimal amount of natural gas as an energy source in its operations . instead , the adjacent coffeyville refinery supplies the nitrogen fertilizer business with most of the pet coke feedstock it needs pursuant to a 20-year pet coke supply agreement entered into in october 2007. the price at which nitrogen fertilizer products are ultimately sold depends on numerous factors , including the global supply and demand for nitrogen fertilizer products which , in turn , depends on , among other factors , world grain demand and production levels , changes in world population , the cost and availability of fertilizer transportation infrastructure , weather conditions , the availability of imports , and the extent of government intervention in agriculture markets . nitrogen fertilizer prices are also affected by local factors , including local market conditions and the operating levels of competing facilities . an expansion or upgrade of competitors ' facilities , political and economic developments and other factors are likely to continue to play an important role in nitrogen fertilizer industry economics . these factors can impact , among other things , the level of inventories in the market , resulting in price volatility and a reduction in product margins . moreover , the industry typically experiences seasonal fluctuations in demand for nitrogen fertilizer products . as a result of a favorable global demand environment for grains , nitrogen fertilizer prices rose to near historic levels beginning in 2011. in addition , north american producers began to benefit from lower natural gas prices due to the significant increase in shale basin and other non-conventional production in the region . the combination of higher nitrogen fertilizer prices globally and a feedstock cost advantage led to high margins for north american nitrogen fertilizer producers . this resulted in numerous announcements for expansion plans for existing plants as well as new facility development in the corn belt and the gulf coast . the majority of the additional supply from this expansion phase in north america is expected to come online in 2016. the nitrogen fertilizer business expects product pricing may experience volatility as the new supply displaces imports into the gulf coast and corn belt . however , over the longer-term the u.s. is expected to remain a net importer of nitrogen fertilizer with domestic prices influenced by the higher cost of imported tons into the u.s. since mid-2013 , global nitrogen fertilizer prices have trended down as global grain supply increased and growth in grain demand slowed due to more challenging worldwide economic considerations . during 2015 , there were announced transactions for further consolidation in the north american nitrogen fertilizer market , including the nitrogen fertilizer business ' definitive merger agreement under which it will acquire all outstanding units of rentech nitrogen . refer to part ii , item 8 , note 1 ( `` organization and history of the company `` ) of this report for further discussion of the mergers . while there is risk of short-term volatility given the inherent nature of the commodity cycle , the longer-term fundamentals for the u.s. nitrogen fertilizer industry remain intact . the nitrogen fertilizer business views the anticipated combination of ( i ) increasing global population , ( ii ) decreasing arable land per capita , ( iii ) continued evolution to more protein-based diets in developing countries , ( iv ) sustained use of corn as feedstock for the domestic production of ethanol and ( v ) positioning at the

cash flows used in investing activities net cash used in investing activities for the year ended december 31 , 2015 was $ 150.6 million compared to $ 296.6 million for the year ended december 31 , 2014 . the decrease of $ 146.0 million was the result of decreased purchases of available-for-sale securities ( $ 78.3 million ) and proceeds received from the sale of available-for-sale securities ( $ 68.0 million ) for the year ended december 31 , 2015. capital spending remained relatively consistent for the year ended december 31 , 2015 compared to the year ended december 31 , 2014 . net cash used in investing activities for the year ended december 31 , 2014 was $ 296.6 million compared to $ 250.3 million for the year ended december 31 , 2013 . the increase in cash used in investing activities was primarily the result of purchases of held available-for-sale securities during the year ended december 31 , 2014 , partially offset by a $ 38.1 million decrease in capital spending . the decrease in capital spending was primarily the result of decreases in nitrogen fertilizer capital expenditures of approximately $ 22.7 million following the completion of the uan expansion project in february 2013. cash flows used in financing activities net cash used in financing activities for the year ended december 31 , 2015 was approximately $ 374.8 million . the net cash used in financing activities for the year ended december 31 , 2015 was primarily attributable to dividend payments to common stockholders of $ 173.7 million and distributions to the refining partnership and nitrogen fertilizer partnership common unitholders of $ 199.7 million . net cash used in financing activities for the year ended december 31 , 2014 was approximately $ 432.1 million . the net cash used in financing activities for the year ended december 31 , 2014 was primarily attributable to dividend payments to common stockholders of $ 434.2 million , distributions to the refining partnership and nitrogen fertilizer partnership common unitholders of $ 184.9 million , partially offset by proceeds of $ 188.3 million from the refining partnership 's second underwritten offering .


 Write a concise suspicious activity report of the following text delimited by triple backquotes. Return your response as a formal report which covers the key points highlighting the location,dates,entity names and account holder information in chronological order of the text.
     ```cash flows used in investing activities net cash used in investing activities for the year ended december 31 , 2015 was $ 150.6 million compared to $ 296.6 million for the year ended december 31 , 2014 . the decrease of $ 146.0 million was the result of decreased purchases of available-for-sale securities ( $ 78.3 million ) and proceeds received from the sale of available-for-sale securities ( $ 68.0 million ) for the year ended december 31 , 2015. capital spending remained relatively consistent for the year ended december 31 , 2015 compared to the year ended december 31 , 2014 . net cash used in investing activities for the year ended december 31 , 2014 was $ 296.6 million compared to $ 250.3 million for the year ended december 31 , 2013 . the increase in cash used in investing activities was primarily the result of purchases of held available-for-sale securities during the year ended december 31 , 2014 , partially offset by a $ 38.1 million decrease in capital spending . the decrease in capital spending was primarily the result of decreases in nitrogen fertilizer capital expenditures of approximately $ 22.7 million following the completion of the uan expansion project in february 2013. cash flows used in financing activities net cash used in financing activities for the year ended december 31 , 2015 was approximately $ 374.8 million . the net cash used in financing activities for the year ended december 31 , 2015 was primarily attributable to dividend payments to common stockholders of $ 173.7 million and distributions to the refining partnership and nitrogen fertilizer partnership common unitholders of $ 199.7 million . net cash used in financing activities for the year ended december 31 , 2014 was approximately $ 432.1 million . the net cash used in financing activities for the year ended december 31 , 2014 was primarily attributable to dividend payments to common stockholders of $ 434.2 million , distributions to the refining partnership and nitrogen fertilizer partnership common unitholders of $ 184.9 million , partially offset by proceeds of $ 188.3 million from the refining partnership 's second underwritten offering .
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 Suspicious Activity Report : business operations ; our petroleum business ' ability to purchase gasoline and diesel rins on a timely and cost effective basis ; our petroleum business ' continued ability to secure environmental and other governmental permits necessary for the operation of its business ; existing and proposed environmental laws and regulations , including those relating to climate change , alternative energy or fuel sources , and existing and future regulations related to the end-use and application of fertilizers ; refinery and nitrogen fertilizer facility operating hazards and interruptions , including unscheduled maintenance or downtime , and the availability of adequate insurance coverage ; instability and volatility in the capital and credit markets ; and potential exposure to underfunded pension obligations of affiliates as a member of the controlled group of mr. icahn . all forward-looking statements contained in this report only speak as of the date of this report . we undertake no obligation to publicly update or revise any forward-looking statements to reflect events or circumstances that occur after the date of this report , or to reflect the occurrence of unanticipated events , except to the extent required by law . overview and executive summary we are a diversified holding company primarily engaged in the petroleum refining and nitrogen fertilizer manufacturing industries through our holdings in the refining partnership and the nitrogen fertilizer partnership . the refining partnership is an independent petroleum refiner and marketer of high value transportation fuels . the nitrogen fertilizer partnership produces nitrogen fertilizers in the form of uan and ammonia . we own the general partner and approximately 66 % and 53 % , respectively , of the outstanding common units representing limited partner interests in each of the refining partnership and the nitrogen fertilizer partnership . we operate under two business segments : petroleum and nitrogen fertilizer . for the fiscal years ended december 31 , 2015 , 2014 and 2013 , we generated consolidated net sales of $ 5.4 billion , $ 9.1 billion and $ 9.0 billion , respectively , and operating income of $ 421.6 million , $ 264.3 million and $ 710.5 million , respectively . the petroleum business generated net sales of $ 5.2 55 billion , $ 8.8 billion and $ 8.7 billion , and the nitrogen fertilizer business generated net sales of $ 289.2 million , $ 298.7 million and $ 323.7 million , in each case , for the years ended december 31 , 2015 , 2014 and 2013 , respectively . the petroleum business generated operating income of $ 361.7 million , $ 207.2 million and $ 603.0 million for the years ended december 31 , 2015 , 2014 and 2013 , respectively . the nitrogen fertilizer business generated operating income of $ 68.7 million , $ 82.8 million and $ 124.9 million for the years ended december 31 , 2015 , 2014 and 2013 , respectively . refer to part i , item 1 , business , of this report for a detailed discussion of our business and the petroleum and nitrogen fertilizer segments . pending mergers on august 9 , 2015 , cvr partners entered into an agreement and plan of merger ( the `` merger agreement `` ) with rentech nitrogen partners , l.p. ( `` rentech nitrogen `` ) and rentech nitrogen gp , llc ( `` rentech nitrogen gp `` ) , pursuant to which cvr partners would acquire rentech nitrogen and rentech nitrogen gp by merging two newly-created direct wholly-owned subsidiaries of cvr partners with and into those entities with rentech nitrogen and rentech nitrogen gp continuing as surviving entities and wholly-owned subsidiaries of cvr partners ( together , the `` mergers `` ) . in accordance with accounting principles generally accepted in the united states and in accordance with the financial accounting standards board 's accounting standards codification topic 805 - business combinations , the nitrogen fertilizer partnership anticipates accounting for the mergers as an acquisition of a business with cvr partners as the acquirer . refer to part ii , item 8 , note 1 ( `` organization and history of the company `` ) of this report for further discussion of the mergers . refining partnership initial public offering on january 23 , 2013 , the refining partnership completed the refining partnership ipo . the refining partnership sold 24,000,000 common units at a price of $ 25.00 per unit , resulting in gross proceeds of $ 600.0 million . of the common units issued , 4,000,000 units were purchased by an affiliate of icahn enterprises l.p. ( `` iep `` ) . additionally , on january 30 , 2013 , the underwriters closed their option to purchase an additional 3,600,000 common units at a price of $ 25.00 per unit resulting in gross proceeds of $ 90.0 million . the common units , which are listed on the nyse , began trading on january 17 , 2013 under the symbol `` cvrr . `` in connection with the refining partnership ipo , the refining partnership paid approximately $ 32.5 million in underwriting fees and incurred approximately $ 3.9 million of other offering costs . prior to the refining partnership ipo , cvr owned 100 % of the refining partnership and net income earned during this period was fully attributable to the company . immediately following the refining partnership ipo and through may 19 , 2013 , cvr energy indirectly owned approximately 81 % of the refining partnership 's outstanding common units and 100 % of the refining partnership 's general partner , which holds a non-economic general partner interest . refining partnership underwritten offering on may 20 , 2013 , the refining partnership completed the underwritten offering by selling 12,000,000 common units to the public at a price of $ 30.75 per unit . story_separator_special_tag four employees were injured in the fire , including one employee who was fatally injured . the fire was extinguished , and the refinery was subsequently shut down due to a failure of its plant-wide distributed control system , which was directly caused by the fire . the coffeyville refinery returned to operations in mid-august , with all units except the isomerization unit in operation by august 23 , 2014. the isomerization unit started operating on october 12 , 2014. this interruption adversely impacted production of refined products for the petroleum business in the third quarter of 2014. total gross repair and other costs recorded related to the incident for the year ended december 31 , 2014 were approximately $ 6.3 million . the refining partnership is covered by property damage insurance policies at the time of the incident , which had an associated deductible of $ 5.0 million for the coffeyville refinery . the refining partnership anticipates amounts in excess of the $ 5.0 million deductible related to the isomerization unit fire incident will be recoverable under the property insurance policies . as of december 31 , 2015 and 2014 , the refining partnership had an insurance receivable related to the incident of approximately $ 1.2 million and $ 1.3 million , respectively , which is included in prepaid expenses and other current assets in the consolidated balance sheets . the recording of the receivable resulted in a reduction of direct operating expenses ( exclusive of depreciation and amortization ) . during the fourth quarter of 2014 , the fccu at the wynnewood refinery was offline for approximately 16 days for necessary repairs . as a result of the fccu outage , crude throughput and production at the wynnewood refinery was significantly reduced during the fourth quarter of 2014. additionally , the refining partnership incurred approximately $ 8.5 59 million in costs to repair the fccu for the year ended december 31 , 2014. these costs are included in direct operating expenses ( exclusive of depreciation and amortization ) in the consolidated statements of operations . nitrogen fertilizer business in the nitrogen fertilizer business , earnings and cash flows from operations are primarily affected by the relationship between nitrogen fertilizer product prices , on-stream factors and direct operating expenses . natural gas is the most significant raw material required in its competitors ' production of nitrogen fertilizer . unlike its competitors , the nitrogen fertilizer business does not use natural gas as a feedstock and uses a minimal amount of natural gas as an energy source in its operations . instead , the adjacent coffeyville refinery supplies the nitrogen fertilizer business with most of the pet coke feedstock it needs pursuant to a 20-year pet coke supply agreement entered into in october 2007. the price at which nitrogen fertilizer products are ultimately sold depends on numerous factors , including the global supply and demand for nitrogen fertilizer products which , in turn , depends on , among other factors , world grain demand and production levels , changes in world population , the cost and availability of fertilizer transportation infrastructure , weather conditions , the availability of imports , and the extent of government intervention in agriculture markets . nitrogen fertilizer prices are also affected by local factors , including local market conditions and the operating levels of competing facilities . an expansion or upgrade of competitors ' facilities , political and economic developments and other factors are likely to continue to play an important role in nitrogen fertilizer industry economics . these factors can impact , among other things , the level of inventories in the market , resulting in price volatility and a reduction in product margins . moreover , the industry typically experiences seasonal fluctuations in demand for nitrogen fertilizer products . as a result of a favorable global demand environment for grains , nitrogen fertilizer prices rose to near historic levels beginning in 2011. in addition , north american producers began to benefit from lower natural gas prices due to the significant increase in shale basin and other non-conventional production in the region . the combination of higher nitrogen fertilizer prices globally and a feedstock cost advantage led to high margins for north american nitrogen fertilizer producers . this resulted in numerous announcements for expansion plans for existing plants as well as new facility development in the corn belt and the gulf coast . the majority of the additional supply from this expansion phase in north america is expected to come online in 2016. the nitrogen fertilizer business expects product pricing may experience volatility as the new supply displaces imports into the gulf coast and corn belt . however , over the longer-term the u.s. is expected to remain a net importer of nitrogen fertilizer with domestic prices influenced by the higher cost of imported tons into the u.s. since mid-2013 , global nitrogen fertilizer prices have trended down as global grain supply increased and growth in grain demand slowed due to more challenging worldwide economic considerations . during 2015 , there were announced transactions for further consolidation in the north american nitrogen fertilizer market , including the nitrogen fertilizer business ' definitive merger agreement under which it will acquire all outstanding units of rentech nitrogen . refer to part ii , item 8 , note 1 ( `` organization and history of the company `` ) of this report for further discussion of the mergers . while there is risk of short-term volatility given the inherent nature of the commodity cycle , the longer-term fundamentals for the u.s. nitrogen fertilizer industry remain intact . the nitrogen fertilizer business views the anticipated combination of ( i ) increasing global population , ( ii ) decreasing arable land per capita , ( iii ) continued evolution to more protein-based diets in developing countries , ( iv ) sustained use of corn as feedstock for the domestic production of ethanol and ( v ) positioning at the

