the sale generated proceeds of $ 355.9 million and resulted in a gain of $ 192.8 million . as of december 31 , 2014 , we effectively own 44 % of cyrusone , which is held in the form of 1.9 million shares of cyrusone common stock and 26.6 million cyrusone lp partnership units . 29 form 10-k part ii cincinnati bell inc. in the second quarter of 2014 , we entered into agreements to sell our wireless spectrum licenses and certain other assets related to our wireless business . this agreement to sell our wireless spectrum license closed on september 30 , 2014 , for cash proceeds of $ 194.4 million . as a result , we derecognized the $ 88.2 million carrying value of the licenses previously reported as `` intangible assets , net `` in the consolidated balance sheets . also on september 30 , 2014 , we entered into a separate agreement to use certain spectrum licenses until we no longer provide wireless service . we recorded the fair value of the lease of the spectrum of $ 6.4 million , in `` prepaid expenses `` in the consolidated balance sheets . this fair value is considered a level 3 measurement based on other comparable transactions . the asset is being amortized over a six month period and had a net carrying value of $ 3.2 million as of december 31 , 2014. in addition , as we continue to use the licenses , we deferred the gain of $ 112.6 million related to the sale of the spectrum , which is presented in the consolidated balance sheets . we plan to operate and generate cash from our wireless operations until no later than april 6 , 2015. at that time , we will transfer certain leases and other assets valued at approximately $ 25 million to the acquiring company . negotiations with the communications workers of america ( “ cwa ” ) have been ongoing since the tentative agreement reached on august 4 , 2014 was not ratified by local members of the union . we reached another tentative agreement on january 23 , 2015 that is pending ratification by the local union 's members . consolidated results of operations 2014 compared to 2013 service revenue was $ 999.6 million in 2014 , a decrease of $ 39.7 million compared to 2013 . of this decrease , $ 15.2 million was due to the deconsolidation of cyrusone 's results of operations from our consolidated financial statements . excluding the impact of cyrusone , service revenue in 2014 decreased by $ 24.5 million year-over-year , primarily driven by lower wireless service revenue of $ 59.4 million as the postpaid and prepaid subscriber base continues to decline as a result of the wind down of the business . this decrease was partially offset by strong demand for strategic products that resulted in an additional $ 12.2 million of wireline service revenue and $ 22.7 million of it services and hardware revenue . product revenue totaled $ 278.6 million in 2014 , up 28 % compared to 2013 due largely to $ 64.8 million higher sales of telecommunications and it hardware . wireline equipment sales were up $ 4.9 million as a result of sales generated through an agreement with verizon wireless to sell their products and services at our retail locations . increased sales were partially offset by lower wireless handset and accessory sales . cost of services was $ 454.2 million in 2014 , up $ 23.8 million compared to 2013 due to the growth in our strategic products . wireline and it services costs were up $ 17.3 million and $ 17.6 million , respectively . these increases were partially offset by wireless cost of services which are down $ 6.5 million as a result of a declining subscriber base . cyrusone cost of services was $ 4.6 million in 2013. cost of products sold was $ 244.9 million in 2014 up from $ 215.9 million in the prior year , due to a $ 52.6 million increase of costs from higher telecommunications and it hardware sales . wireline cost of products increased by $ 3.8 million primarily related to sales generated through an agreement with verizon wireless to sell their products and services at our retail locations . these increases were partially offset by lower wireless cost of products sold equaling $ 27.4 million , due to lower handset and accessory sales as a result of the planned wind down of the wireless segment . selling , general and administrative ( “ sg & a ” ) expenses were $ 223.1 million in 2014 , an increase of $ 2.3 million compared to the same period in 2013 . cyrusone sg & a expenses were $ 2.4 million prior to the ipo . excluding cyrusone , sg & a expenses increased $ 4.7 million compared to the prior year . wireline and it services and hardware costs were up $ 2.1 million and $ 6.9 million , respectively , to support growth in our strategic products . wireline costs were also up due to outsourcing certain it functions . partially offsetting this increase was a $ 14.9 million decrease in wireless sg & a expenses due primarily to cost containment efforts as we begin to wind down operations . corporate costs were up $ 10.6 million from the prior year primarily as a result of an increase in stock compensation expense due to less mark to market benefit on plans indexed to changes in our stock price as well as increases in other employee related costs . 30 form 10-k part ii cincinnati bell inc. depreciation and amortization was $ 231.0 million in 2014 , an increase of $ 61.4 million compared to the prior year . story_separator_special_tag an income tax benefit of $ 2.5 million in 2013 was the result of pre-tax losses . in 2013 , income tax expense includes a valuation allowance provision of $ 10.7 million for texas margin credits which , effective with cyrusone 's ipo , are uncertain of being realized before their expiration date . in periods without tax law changes , the company expects its effective tax rate to exceed statutory rates primarily due to the non-deductible expenses associated with the broadband securities . the company uses federal and state net operating losses to defray payment of federal and state tax liabilities . as a result , the company had cash income tax payments , net of refunds , of $ 2.8 million in 2013 . discussion of operating segment results the company manages its business based upon products and service offerings . at december 31 , 2012 , we operated four business segments : wireline , it services and hardware , wireless and data center colocation . effective january 24 , 2013 , the date of the cyrusone ipo , we no longer include cyrusone , our former data center colocation segment , in our consolidated financial statements and now account for our ownership in cyrusone as an equity method investment . therefore , at december 31 , 2014 and 2013 , we operated three business segments : wireline , it services and hardware and wireless . certain corporate administrative expenses have been allocated to our business segments based upon the nature of the expense and the relative size of the segment . intercompany transactions between segments have been eliminated . 34 form 10-k part ii cincinnati bell inc. wireline the wireline segment provides products and services such as data transport , high-speed internet , entertainment , local voice , long distance , voip , and other services . cincinnati bell telephone company llc ( cbt ) , a subsidiary of the company , is the incumbent local exchange carrier ( ilec ) for a geography that covers a radius of approximately 25 miles around cincinnati , ohio , and includes parts of northern kentucky and southeastern indiana . cbt has operated this territory for over 140 years . voice and data services beyond its ilec territory , particularly in dayton and mason , ohio , are provided through the operations of cincinnati bell extended territories llc ( `` cbet `` ) , a competitive local exchange carrier ( `` clec `` ) and subsidiary of cbt . the company provides long distance and voip services primarily through its cincinnati bell any distance inc. ( `` cbad `` ) and evolve business solutions llc ( `` evolve `` ) subsidiaries . replace_table_token_5_th 35 form 10-k part ii cincinnati bell inc. 2014 compared to 2013 revenues data revenue consists of fioptics high-speed and dsl internet access , data transport , and interconnection services . data revenue was $ 334.9 million in 2014 , an increase of $ 17.1 million compared to 2013 . strategic data revenue was $ 151.1 million in 2014 , up $ 29.0 million compared to the prior year . revenue from fioptics high-speed internet service increased to $ 45.7 million in 2014 , up 64 % compared to the prior year . the increase is primarily due to a growing subscriber base totaling 113,700 accounts at december 31 , 2014 and an increase in monthly arpu of approximately $ 4.00 , up 12 % compared to the prior year . strategic revenue from dsl customers subscribing to at least a10 megabit internet product totaled $ 6.2 million . strategic business revenue totaled $ 102.7 million , including $ 3.5 million from fioptics , up 9 % from the prior year . legacy data revenue was $ 183.8 million , a decrease of $ 11.9 million from the prior year . this decrease is primarily due to our business customers migrating to higher bandwidth data transport products and a 17 % decline in dsl customers as a result of switching to higher speed internet products . voice local service revenue includes local service , digital trunking , switched access , information services , and other value-added services such as caller identification , voicemail , call waiting , and call return . voice local service revenue was $ 203.5 million in 2014 , down $ 25.6 million compared to 2013 . strategic voice service revenue was $ 21.0 million in 2014 , up $ 3.1 million compared to 2013 , primarily due to an increase in fioptics voice lines , which totaled 61,000 at december 31 , 2014. legacy voice service revenue was $ 175.8 million in 2014 , down $ 28.4 million compared to 2013. the segment continues to lose access lines as a result of , among other factors , customers electing to solely use wireless service in lieu of traditional local wireline service , company-initiated disconnections of customers with credit problems , and customers electing to use service from other providers . in 2014 , legacy voice service revenue also experienced increased access line churn as a result of the wind down of the wireless segment due to customers electing to discontinue their local voice service that had been bundled with their wireless subscription . integration voice revenue totaled $ 6.7 million in 2014 , down $ 0.3 million compared to the prior year . long distance and voip revenue was $ 107.3 million in 2014 , consistent with the prior year as the growth in strategic products offset legacy declines . strategic revenue was $ 58.1 million in 2014 , an increase of $ 7.0 million compared to the prior year due largely to the growth in voip and private line services . legacy revenue was $ 47.0 million in 2014 , a decrease of $ 5.1 million compared to 2013 primarily due to an 8 % decrease in long distance lines as both consumers and business customers are migrating to voip or wireless

cash provided by operating activities during 2013 was $ 78.8 million , a decrease of $ 133.9 million compared to 2012 . this decrease was largely driven by the deconsolidation of cyrusone in january 2013 , the $ 42.6 million payment of transaction related compensation , $ 16.0 million of higher pension and postretirement payments and increased working capital usage . 48 form 10-k part ii cincinnati bell inc. cash flows from investing activities cash flows provided by investing activities were $ 392.6 million in 2014 , compared to cash used by investing activities of $ 185.4 million in 2013 and $ 371.8 million in 2012 . the increase in 2014 compared to the prior year is primarily due to the $ 355.9 million of proceeds received on the sale of cyrusone partnership units , in addition to cash proceeds totaling $ 194.4 million that were received on september 30 , 2014 as a result of the completed wireless spectrum sale . the deconsolidation of cyrusone in 2013 increased cash used in investing activities by $ 19.5 million for the period january 1 , 2013 through january 23 , 2013. excluding cyrusone , capital expenditures were down $ 6.9 million from the prior year largely due to a decreased investment in the wireless network . dividends received from cyrusone were up $ 7.1 million compared to the prior year . capital expenditures were $ 196.9 million for 2013 , which was $ 170.3 million lower than 2012 due primarily to the deconsolidation of cyrusone , offset by increased investment in our strategic fiber products . as a result of the cyrusone ipo , we received dividends of $ 21.3 million from cyrusone in 2013. in 2012 , we deposited $ 11.1 million of cash into an escrow account and released $ 4.9 million from this account to fund construction of a data center .


 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 provided by operating activities during 2013 was $ 78.8 million , a decrease of $ 133.9 million compared to 2012 . this decrease was largely driven by the deconsolidation of cyrusone in january 2013 , the $ 42.6 million payment of transaction related compensation , $ 16.0 million of higher pension and postretirement payments and increased working capital usage . 48 form 10-k part ii cincinnati bell inc. cash flows from investing activities cash flows provided by investing activities were $ 392.6 million in 2014 , compared to cash used by investing activities of $ 185.4 million in 2013 and $ 371.8 million in 2012 . the increase in 2014 compared to the prior year is primarily due to the $ 355.9 million of proceeds received on the sale of cyrusone partnership units , in addition to cash proceeds totaling $ 194.4 million that were received on september 30 , 2014 as a result of the completed wireless spectrum sale . the deconsolidation of cyrusone in 2013 increased cash used in investing activities by $ 19.5 million for the period january 1 , 2013 through january 23 , 2013. excluding cyrusone , capital expenditures were down $ 6.9 million from the prior year largely due to a decreased investment in the wireless network . dividends received from cyrusone were up $ 7.1 million compared to the prior year . capital expenditures were $ 196.9 million for 2013 , which was $ 170.3 million lower than 2012 due primarily to the deconsolidation of cyrusone , offset by increased investment in our strategic fiber products . as a result of the cyrusone ipo , we received dividends of $ 21.3 million from cyrusone in 2013. in 2012 , we deposited $ 11.1 million of cash into an escrow account and released $ 4.9 million from this account to fund construction of a data center .
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 Suspicious Activity Report : the sale generated proceeds of $ 355.9 million and resulted in a gain of $ 192.8 million . as of december 31 , 2014 , we effectively own 44 % of cyrusone , which is held in the form of 1.9 million shares of cyrusone common stock and 26.6 million cyrusone lp partnership units . 29 form 10-k part ii cincinnati bell inc. in the second quarter of 2014 , we entered into agreements to sell our wireless spectrum licenses and certain other assets related to our wireless business . this agreement to sell our wireless spectrum license closed on september 30 , 2014 , for cash proceeds of $ 194.4 million . as a result , we derecognized the $ 88.2 million carrying value of the licenses previously reported as `` intangible assets , net `` in the consolidated balance sheets . also on september 30 , 2014 , we entered into a separate agreement to use certain spectrum licenses until we no longer provide wireless service . we recorded the fair value of the lease of the spectrum of $ 6.4 million , in `` prepaid expenses `` in the consolidated balance sheets . this fair value is considered a level 3 measurement based on other comparable transactions . the asset is being amortized over a six month period and had a net carrying value of $ 3.2 million as of december 31 , 2014. in addition , as we continue to use the licenses , we deferred the gain of $ 112.6 million related to the sale of the spectrum , which is presented in the consolidated balance sheets . we plan to operate and generate cash from our wireless operations until no later than april 6 , 2015. at that time , we will transfer certain leases and other assets valued at approximately $ 25 million to the acquiring company . negotiations with the communications workers of america ( “ cwa ” ) have been ongoing since the tentative agreement reached on august 4 , 2014 was not ratified by local members of the union . we reached another tentative agreement on january 23 , 2015 that is pending ratification by the local union 's members . consolidated results of operations 2014 compared to 2013 service revenue was $ 999.6 million in 2014 , a decrease of $ 39.7 million compared to 2013 . of this decrease , $ 15.2 million was due to the deconsolidation of cyrusone 's results of operations from our consolidated financial statements . excluding the impact of cyrusone , service revenue in 2014 decreased by $ 24.5 million year-over-year , primarily driven by lower wireless service revenue of $ 59.4 million as the postpaid and prepaid subscriber base continues to decline as a result of the wind down of the business . this decrease was partially offset by strong demand for strategic products that resulted in an additional $ 12.2 million of wireline service revenue and $ 22.7 million of it services and hardware revenue . product revenue totaled $ 278.6 million in 2014 , up 28 % compared to 2013 due largely to $ 64.8 million higher sales of telecommunications and it hardware . wireline equipment sales were up $ 4.9 million as a result of sales generated through an agreement with verizon wireless to sell their products and services at our retail locations . increased sales were partially offset by lower wireless handset and accessory sales . cost of services was $ 454.2 million in 2014 , up $ 23.8 million compared to 2013 due to the growth in our strategic products . wireline and it services costs were up $ 17.3 million and $ 17.6 million , respectively . these increases were partially offset by wireless cost of services which are down $ 6.5 million as a result of a declining subscriber base . cyrusone cost of services was $ 4.6 million in 2013. cost of products sold was $ 244.9 million in 2014 up from $ 215.9 million in the prior year , due to a $ 52.6 million increase of costs from higher telecommunications and it hardware sales . wireline cost of products increased by $ 3.8 million primarily related to sales generated through an agreement with verizon wireless to sell their products and services at our retail locations . these increases were partially offset by lower wireless cost of products sold equaling $ 27.4 million , due to lower handset and accessory sales as a result of the planned wind down of the wireless segment . selling , general and administrative ( “ sg & a ” ) expenses were $ 223.1 million in 2014 , an increase of $ 2.3 million compared to the same period in 2013 . cyrusone sg & a expenses were $ 2.4 million prior to the ipo . excluding cyrusone , sg & a expenses increased $ 4.7 million compared to the prior year . wireline and it services and hardware costs were up $ 2.1 million and $ 6.9 million , respectively , to support growth in our strategic products . wireline costs were also up due to outsourcing certain it functions . partially offsetting this increase was a $ 14.9 million decrease in wireless sg & a expenses due primarily to cost containment efforts as we begin to wind down operations . corporate costs were up $ 10.6 million from the prior year primarily as a result of an increase in stock compensation expense due to less mark to market benefit on plans indexed to changes in our stock price as well as increases in other employee related costs . 30 form 10-k part ii cincinnati bell inc. depreciation and amortization was $ 231.0 million in 2014 , an increase of $ 61.4 million compared to the prior year . story_separator_special_tag an income tax benefit of $ 2.5 million in 2013 was the result of pre-tax losses . in 2013 , income tax expense includes a valuation allowance provision of $ 10.7 million for texas margin credits which , effective with cyrusone 's ipo , are uncertain of being realized before their expiration date . in periods without tax law changes , the company expects its effective tax rate to exceed statutory rates primarily due to the non-deductible expenses associated with the broadband securities . the company uses federal and state net operating losses to defray payment of federal and state tax liabilities . as a result , the company had cash income tax payments , net of refunds , of $ 2.8 million in 2013 . discussion of operating segment results the company manages its business based upon products and service offerings . at december 31 , 2012 , we operated four business segments : wireline , it services and hardware , wireless and data center colocation . effective january 24 , 2013 , the date of the cyrusone ipo , we no longer include cyrusone , our former data center colocation segment , in our consolidated financial statements and now account for our ownership in cyrusone as an equity method investment . therefore , at december 31 , 2014 and 2013 , we operated three business segments : wireline , it services and hardware and wireless . certain corporate administrative expenses have been allocated to our business segments based upon the nature of the expense and the relative size of the segment . intercompany transactions between segments have been eliminated . 34 form 10-k part ii cincinnati bell inc. wireline the wireline segment provides products and services such as data transport , high-speed internet , entertainment , local voice , long distance , voip , and other services . cincinnati bell telephone company llc ( cbt ) , a subsidiary of the company , is the incumbent local exchange carrier ( ilec ) for a geography that covers a radius of approximately 25 miles around cincinnati , ohio , and includes parts of northern kentucky and southeastern indiana . cbt has operated this territory for over 140 years . voice and data services beyond its ilec territory , particularly in dayton and mason , ohio , are provided through the operations of cincinnati bell extended territories llc ( `` cbet `` ) , a competitive local exchange carrier ( `` clec `` ) and subsidiary of cbt . the company provides long distance and voip services primarily through its cincinnati bell any distance inc. ( `` cbad `` ) and evolve business solutions llc ( `` evolve `` ) subsidiaries . replace_table_token_5_th 35 form 10-k part ii cincinnati bell inc. 2014 compared to 2013 revenues data revenue consists of fioptics high-speed and dsl internet access , data transport , and interconnection services . data revenue was $ 334.9 million in 2014 , an increase of $ 17.1 million compared to 2013 . strategic data revenue was $ 151.1 million in 2014 , up $ 29.0 million compared to the prior year . revenue from fioptics high-speed internet service increased to $ 45.7 million in 2014 , up 64 % compared to the prior year . the increase is primarily due to a growing subscriber base totaling 113,700 accounts at december 31 , 2014 and an increase in monthly arpu of approximately $ 4.00 , up 12 % compared to the prior year . strategic revenue from dsl customers subscribing to at least a10 megabit internet product totaled $ 6.2 million . strategic business revenue totaled $ 102.7 million , including $ 3.5 million from fioptics , up 9 % from the prior year . legacy data revenue was $ 183.8 million , a decrease of $ 11.9 million from the prior year . this decrease is primarily due to our business customers migrating to higher bandwidth data transport products and a 17 % decline in dsl customers as a result of switching to higher speed internet products . voice local service revenue includes local service , digital trunking , switched access , information services , and other value-added services such as caller identification , voicemail , call waiting , and call return . voice local service revenue was $ 203.5 million in 2014 , down $ 25.6 million compared to 2013 . strategic voice service revenue was $ 21.0 million in 2014 , up $ 3.1 million compared to 2013 , primarily due to an increase in fioptics voice lines , which totaled 61,000 at december 31 , 2014. legacy voice service revenue was $ 175.8 million in 2014 , down $ 28.4 million compared to 2013. the segment continues to lose access lines as a result of , among other factors , customers electing to solely use wireless service in lieu of traditional local wireline service , company-initiated disconnections of customers with credit problems , and customers electing to use service from other providers . in 2014 , legacy voice service revenue also experienced increased access line churn as a result of the wind down of the wireless segment due to customers electing to discontinue their local voice service that had been bundled with their wireless subscription . integration voice revenue totaled $ 6.7 million in 2014 , down $ 0.3 million compared to the prior year . long distance and voip revenue was $ 107.3 million in 2014 , consistent with the prior year as the growth in strategic products offset legacy declines . strategic revenue was $ 58.1 million in 2014 , an increase of $ 7.0 million compared to the prior year due largely to the growth in voip and private line services . legacy revenue was $ 47.0 million in 2014 , a decrease of $ 5.1 million compared to 2013 primarily due to an 8 % decrease in long distance lines as both consumers and business customers are migrating to voip or wireless

