52 consolidated property operations as of december 31 , 2017 , 94.2 % of our consolidated rentable square feet was leased , compared to 95.1 % of our consolidated rentable square feet as of december 31 , 2016 , which excludes one property ( one building ) classified as discontinued operations which was sold on august 31 , 2017. occupancy data for our consolidated properties as of december 31 , 2017 and 2016 was as follows ( square feet in thousands ) : replace_table_token_5_th ( 1 ) based on consolidated properties we owned on december 31 , 2017 and 2016 , respectively , and excludes one property ( one building ) classified as discontinued operations which was sold on august 31 , 2017 . ( 2 ) based on consolidated properties we owned on december 31 , 2017 and which we owned continuously since january 1 , 2016. our comparable properties decreased from 70 properties ( 90 buildings ) at december 31 , 2016 as a result of the sale of one property ( one building ) during the year ended december 31 , 2017 . ( 3 ) subject to changes when space is re-measured or re-configured for tenants . ( 4 ) percent leased includes ( i ) space being fitted out for tenant occupancy pursuant to our lease agreements , if any , and ( ii ) space which is leased , but is not occupied or is being offered for sublease by tenants , if any , as of the measurement date . the average annualized effective rental rate per square foot for our consolidated properties for the years ended december 31 , 2017 and 2016 are as follows : replace_table_token_6_th ( 1 ) average annualized effective rental rate per square foot represents annualized total rental income during the period specified divided by the average rentable square feet leased during the period specified . excludes one property ( one building ) classified as discontinued operations which was sold on august 31 , 2017 . ( 2 ) based on consolidated properties we owned on december 31 , 2017 and 2016 , respectively , and excludes one property ( one building ) classified as discontinued operations which was sold on august 31 , 2017 . ( 3 ) based on consolidated properties we owned on december 31 , 2017 and which we owned continuously since january 1 , 2016 . 53 during the year ended december 31 , 2017 , changes in rentable square feet leased and available for lease at our consolidated properties , excluding one property ( one building ) classified as discontinued operations which was sold on august 31 , 2017 , were as follows : replace_table_token_7_th ( 1 ) rentable square footage excludes an expansion being constructed at an existing property we own prior to the commencement of the lease . ( 2 ) based on leases entered during the year ended december 31 , 2017 . ( 3 ) rentable square footage is subject to changes when space is re-measured or re-configured for tenants . leases at our consolidated properties totaling 1,664,210 rentable square feet expired during the year ended december 31 , 2017 . during the year ended december 31 , 2017 , we entered leases totaling 1,604,783 rentable square feet , including lease renewals of 1,468,301 rentable square feet . the weighted ( by rentable square feet ) average rental rates for leases of 1,232,389 rentable square feet entered with government tenants during the year ended december 31 , 2017 increased by 4.9 % when compared to the weighted ( by rentable square feet ) average prior rents for the same space . the weighted ( by rentable square feet ) average rental rates for leases of 372,394 rentable square feet entered with non-government tenants during the year ended december 31 , 2017 decreased by 2.1 % when compared to the weighted ( by rentable square feet ) average rental rates previously charged for the same space . during the year ended december 31 , 2017 , changes in effective rental rates per square foot achieved for new leases and lease renewals at our consolidated properties that commenced during the year ended december 31 , 2017 , when compared to prior effective rental rates per square foot in effect for the same space ( and excluding space acquired vacant ) , were as follows : replace_table_token_8_th ( 1 ) effective rental rate includes contractual base rents from our tenants pursuant to our lease agreements , plus straight line rent adjustments and estimated expense reimbursements to be paid to us , and excluding lease value amortization . 54 during the year ended december 31 , 2017 , commitments made for expenditures , such as tenant improvements and leasing costs , in connection with leasing space at our consolidated properties were as follows : replace_table_token_9_th ( 1 ) includes commitments made for leasing expenditures and concessions , such as tenant improvements , leasing commissions , tenant reimbursements and free rent . during the years ended december 31 , 2017 and 2016 , amounts capitalized at our consolidated properties , excluding one property ( one building ) classified as discontinued operations which was sold on august 31 , 2017 , for tenant improvements , leasing costs , building improvements and development and redevelopment activities were as follows ( dollars in thousands ) : replace_table_token_10_th ( 1 ) tenant improvements include capital expenditures used to improve tenants ' space or amounts paid directly to tenants to improve their space . ( 2 ) leasing costs include leasing related costs , such as brokerage commissions and other tenant inducements . ( 3 ) building improvements generally include expenditures to replace obsolete building components and expenditures that extend the useful life of existing assets . story_separator_special_tag other factors include , but are not limited to , requirements to maintain our qualification for taxation as a reit , limitations in our credit agreement and public debt covenants , the availability to us of debt and equity capital , our expectation of our future capital requirements and operating performance , our receipt of distributions from sir and our expected needs for and availability of cash to pay our obligations . ffo available for common shareholders and normalized ffo available for common shareholders do not represent cash generated by operating activities in accordance with gaap and should not be considered alternatives to net income , net income available for common shareholders or operating income as indicators of our operating performance or as measures of our liquidity . these measures should be considered in conjunction with net income , net income available for common shareholders and operating income as presented in our consolidated statements of comprehensive income ( loss ) . other real estate companies and reits may calculate ffo available for common shareholders and normalized ffo available for common shareholders differently than we do . 60 we refer to the 69 consolidated properties ( 89 buildings ) we owned on december 31 , 2017 and which we have owned continuously since january 1 , 2016 as comparable properties . we refer to the 39 consolidated properties ( 78 buildings ) that we acquired during the period from january 1 , 2016 to december 31 , 2017 as the acquired properties . we refer to the two properties ( two buildings ) we sold during the period from january 1 , 2016 to december 31 , 2017 as the disposed properties . our consolidated statements of comprehensive income for the year ended december 31 , 2017 include the operating results of three acquired properties ( five buildings ) for the entire year , as we acquired those properties during 2016 , include 36 properties ( 73 buildings ) for less than the entire year , as we acquired those properties during 2017 , exclude the operating results of one disposed property ( one building ) for the entire year , as we sold that property during 2016 , and include the operating results of one disposed property ( one building ) for less than the entire year , as we sold the property during 2017. our consolidated statements of comprehensive income for the year ended december 31 , 2016 exclude the operating results of 36 acquired properties ( 73 buildings ) for the entire year , as we acquired these properties during 2017 , include three acquired properties ( five buildings ) for less than the entire year , as we acquired these properties during 2016 , include the operating results of one disposed property ( one building ) for the entire year , as we sold that property during 2017 , and include the operating results of one disposed property ( one building ) for less than the entire year , as we sold that property during 2016. references to changes in the income and expense categories below relate to the comparison of consolidated results for the year ended december 31 , 2017 , compared to the year ended december 31 , 2016 . rental income . the increase in rental income reflects an increase in rental income for comparable properties and the rental income from the acquired properties . rental income for comparable properties increased $ 3,768 due primarily to increases in rental rates and occupied space at certain of our properties in 2017 . rental income increased $ 54,584 as a result of the acquired properties . rental income includes non-cash straight line rent adjustments totaling $ 5,582 in 2017 and $ 2,691 in 2016 , and amortization of acquired leases and assumed lease obligations totaling ( $ 2,764 ) in 2017 and ( $ 1,457 ) in 2016 . real estate taxes . the increase in real estate taxes reflects the increase in real estate taxes for comparable properties and the taxes for acquired properties . real estate taxes for comparable properties increased $ 1,089 due primarily to the effect of higher real estate tax valuation assessments at certain of our properties in 2017 . real estate taxes increased $ 6,150 as a result of the acquired properties . utility expenses . the increase in utility expenses reflects a decrease in utility expenses for comparable properties , offset by the utility expenses of the acquired properties . utility expenses at comparable properties declined $ 117 primarily due to a decrease in electricity usage and rates at certain of our properties during 2017 . utility expenses increased $ 3,846 as a result of the acquired properties . other operating expenses . other operating expenses consist of salaries and benefit costs of property level personnel , repairs and maintenance expense , cleaning expense , other direct costs of operating our properties and property management fees . the increase in other operating expenses reflects an increase in expenses for comparable properties and the net effect of the acquired properties and the disposed properties . other operating expenses at comparable properties increased $ 1,898 primarily as a result of higher repairs and maintenance costs in 2017 . other operating expenses increased $ 9,237 as a result of the acquired properties . we also realized a decrease of $ 76 in other operating expenses as a result of the disposed properties . depreciation and amortization . the increase in depreciation and amortization reflects the depreciation and amortization from the acquired properties and the effect of improvements made to certain of our comparable properties , partially offset by the effect of certain assets becoming fully depreciated . depreciation and amortization at comparable properties increased $ 1,477 due primarily to depreciation and amortization of improvements made to certain of our properties after january 1 , 2016 , partially offset by certain leasing related assets becoming fully depreciated in 2016 and 2017. depreciation and

gain on early extinguishment of debt . we recorded a $ 104 gain on early extinguishment of debt in 2016 in connection with the prepayment of two mortgage notes . we recorded a $ 34 gain on early extinguishment of debt in 2015 in connection with the prepayment of a mortgage note . loss on distribution to common shareholders of rmr inc. common shares . we recorded a $ 12,368 loss on the distribution of rmr inc. shares we distributed to our shareholders in december 2015 , which represents the difference between the carrying value and the fair value of the rmr inc. shares on the distribution date . net gain ( loss ) on issuance of shares by sir . net gain ( loss ) on issuance of shares by sir is a result of the issuance of common shares by sir at prices above or below our then per share carrying value of our sir common shares . loss on impairment of sir investment . we recorded a $ 203,297 loss on impairment in 2015 to reduce the carrying value of our sir investment to its estimated fair value . income tax expense . the increase in income tax expense reflects higher operating income in certain jurisdictions in 2016 that is subject to state income taxes . equity in earnings of investees . equity in earnings of investees represents our proportionate share of earnings from our investments in sir and aic . loss from discontinued operations . loss from discontinued operations reflects operating results for one property ( one building ) included in discontinued operations during 2016 and 2015. gain on sale of real estate . gain on sale of real estate represents the portion of the gain recognized from the sale of one of the disposed properties ( one building ) during 2016. net income ( loss ) . our net income and net income per common share in 2016 compared to our net loss in 2015 primarily reflect the changes noted above .


 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.
     ```gain on early extinguishment of debt . we recorded a $ 104 gain on early extinguishment of debt in 2016 in connection with the prepayment of two mortgage notes . we recorded a $ 34 gain on early extinguishment of debt in 2015 in connection with the prepayment of a mortgage note . loss on distribution to common shareholders of rmr inc. common shares . we recorded a $ 12,368 loss on the distribution of rmr inc. shares we distributed to our shareholders in december 2015 , which represents the difference between the carrying value and the fair value of the rmr inc. shares on the distribution date . net gain ( loss ) on issuance of shares by sir . net gain ( loss ) on issuance of shares by sir is a result of the issuance of common shares by sir at prices above or below our then per share carrying value of our sir common shares . loss on impairment of sir investment . we recorded a $ 203,297 loss on impairment in 2015 to reduce the carrying value of our sir investment to its estimated fair value . income tax expense . the increase in income tax expense reflects higher operating income in certain jurisdictions in 2016 that is subject to state income taxes . equity in earnings of investees . equity in earnings of investees represents our proportionate share of earnings from our investments in sir and aic . loss from discontinued operations . loss from discontinued operations reflects operating results for one property ( one building ) included in discontinued operations during 2016 and 2015. gain on sale of real estate . gain on sale of real estate represents the portion of the gain recognized from the sale of one of the disposed properties ( one building ) during 2016. net income ( loss ) . our net income and net income per common share in 2016 compared to our net loss in 2015 primarily reflect the changes noted above .
```    
 Suspicious Activity Report : 52 consolidated property operations as of december 31 , 2017 , 94.2 % of our consolidated rentable square feet was leased , compared to 95.1 % of our consolidated rentable square feet as of december 31 , 2016 , which excludes one property ( one building ) classified as discontinued operations which was sold on august 31 , 2017. occupancy data for our consolidated properties as of december 31 , 2017 and 2016 was as follows ( square feet in thousands ) : replace_table_token_5_th ( 1 ) based on consolidated properties we owned on december 31 , 2017 and 2016 , respectively , and excludes one property ( one building ) classified as discontinued operations which was sold on august 31 , 2017 . ( 2 ) based on consolidated properties we owned on december 31 , 2017 and which we owned continuously since january 1 , 2016. our comparable properties decreased from 70 properties ( 90 buildings ) at december 31 , 2016 as a result of the sale of one property ( one building ) during the year ended december 31 , 2017 . ( 3 ) subject to changes when space is re-measured or re-configured for tenants . ( 4 ) percent leased includes ( i ) space being fitted out for tenant occupancy pursuant to our lease agreements , if any , and ( ii ) space which is leased , but is not occupied or is being offered for sublease by tenants , if any , as of the measurement date . the average annualized effective rental rate per square foot for our consolidated properties for the years ended december 31 , 2017 and 2016 are as follows : replace_table_token_6_th ( 1 ) average annualized effective rental rate per square foot represents annualized total rental income during the period specified divided by the average rentable square feet leased during the period specified . excludes one property ( one building ) classified as discontinued operations which was sold on august 31 , 2017 . ( 2 ) based on consolidated properties we owned on december 31 , 2017 and 2016 , respectively , and excludes one property ( one building ) classified as discontinued operations which was sold on august 31 , 2017 . ( 3 ) based on consolidated properties we owned on december 31 , 2017 and which we owned continuously since january 1 , 2016 . 53 during the year ended december 31 , 2017 , changes in rentable square feet leased and available for lease at our consolidated properties , excluding one property ( one building ) classified as discontinued operations which was sold on august 31 , 2017 , were as follows : replace_table_token_7_th ( 1 ) rentable square footage excludes an expansion being constructed at an existing property we own prior to the commencement of the lease . ( 2 ) based on leases entered during the year ended december 31 , 2017 . ( 3 ) rentable square footage is subject to changes when space is re-measured or re-configured for tenants . leases at our consolidated properties totaling 1,664,210 rentable square feet expired during the year ended december 31 , 2017 . during the year ended december 31 , 2017 , we entered leases totaling 1,604,783 rentable square feet , including lease renewals of 1,468,301 rentable square feet . the weighted ( by rentable square feet ) average rental rates for leases of 1,232,389 rentable square feet entered with government tenants during the year ended december 31 , 2017 increased by 4.9 % when compared to the weighted ( by rentable square feet ) average prior rents for the same space . the weighted ( by rentable square feet ) average rental rates for leases of 372,394 rentable square feet entered with non-government tenants during the year ended december 31 , 2017 decreased by 2.1 % when compared to the weighted ( by rentable square feet ) average rental rates previously charged for the same space . during the year ended december 31 , 2017 , changes in effective rental rates per square foot achieved for new leases and lease renewals at our consolidated properties that commenced during the year ended december 31 , 2017 , when compared to prior effective rental rates per square foot in effect for the same space ( and excluding space acquired vacant ) , were as follows : replace_table_token_8_th ( 1 ) effective rental rate includes contractual base rents from our tenants pursuant to our lease agreements , plus straight line rent adjustments and estimated expense reimbursements to be paid to us , and excluding lease value amortization . 54 during the year ended december 31 , 2017 , commitments made for expenditures , such as tenant improvements and leasing costs , in connection with leasing space at our consolidated properties were as follows : replace_table_token_9_th ( 1 ) includes commitments made for leasing expenditures and concessions , such as tenant improvements , leasing commissions , tenant reimbursements and free rent . during the years ended december 31 , 2017 and 2016 , amounts capitalized at our consolidated properties , excluding one property ( one building ) classified as discontinued operations which was sold on august 31 , 2017 , for tenant improvements , leasing costs , building improvements and development and redevelopment activities were as follows ( dollars in thousands ) : replace_table_token_10_th ( 1 ) tenant improvements include capital expenditures used to improve tenants ' space or amounts paid directly to tenants to improve their space . ( 2 ) leasing costs include leasing related costs , such as brokerage commissions and other tenant inducements . ( 3 ) building improvements generally include expenditures to replace obsolete building components and expenditures that extend the useful life of existing assets . story_separator_special_tag other factors include , but are not limited to , requirements to maintain our qualification for taxation as a reit , limitations in our credit agreement and public debt covenants , the availability to us of debt and equity capital , our expectation of our future capital requirements and operating performance , our receipt of distributions from sir and our expected needs for and availability of cash to pay our obligations . ffo available for common shareholders and normalized ffo available for common shareholders do not represent cash generated by operating activities in accordance with gaap and should not be considered alternatives to net income , net income available for common shareholders or operating income as indicators of our operating performance or as measures of our liquidity . these measures should be considered in conjunction with net income , net income available for common shareholders and operating income as presented in our consolidated statements of comprehensive income ( loss ) . other real estate companies and reits may calculate ffo available for common shareholders and normalized ffo available for common shareholders differently than we do . 60 we refer to the 69 consolidated properties ( 89 buildings ) we owned on december 31 , 2017 and which we have owned continuously since january 1 , 2016 as comparable properties . we refer to the 39 consolidated properties ( 78 buildings ) that we acquired during the period from january 1 , 2016 to december 31 , 2017 as the acquired properties . we refer to the two properties ( two buildings ) we sold during the period from january 1 , 2016 to december 31 , 2017 as the disposed properties . our consolidated statements of comprehensive income for the year ended december 31 , 2017 include the operating results of three acquired properties ( five buildings ) for the entire year , as we acquired those properties during 2016 , include 36 properties ( 73 buildings ) for less than the entire year , as we acquired those properties during 2017 , exclude the operating results of one disposed property ( one building ) for the entire year , as we sold that property during 2016 , and include the operating results of one disposed property ( one building ) for less than the entire year , as we sold the property during 2017. our consolidated statements of comprehensive income for the year ended december 31 , 2016 exclude the operating results of 36 acquired properties ( 73 buildings ) for the entire year , as we acquired these properties during 2017 , include three acquired properties ( five buildings ) for less than the entire year , as we acquired these properties during 2016 , include the operating results of one disposed property ( one building ) for the entire year , as we sold that property during 2017 , and include the operating results of one disposed property ( one building ) for less than the entire year , as we sold that property during 2016. references to changes in the income and expense categories below relate to the comparison of consolidated results for the year ended december 31 , 2017 , compared to the year ended december 31 , 2016 . rental income . the increase in rental income reflects an increase in rental income for comparable properties and the rental income from the acquired properties . rental income for comparable properties increased $ 3,768 due primarily to increases in rental rates and occupied space at certain of our properties in 2017 . rental income increased $ 54,584 as a result of the acquired properties . rental income includes non-cash straight line rent adjustments totaling $ 5,582 in 2017 and $ 2,691 in 2016 , and amortization of acquired leases and assumed lease obligations totaling ( $ 2,764 ) in 2017 and ( $ 1,457 ) in 2016 . real estate taxes . the increase in real estate taxes reflects the increase in real estate taxes for comparable properties and the taxes for acquired properties . real estate taxes for comparable properties increased $ 1,089 due primarily to the effect of higher real estate tax valuation assessments at certain of our properties in 2017 . real estate taxes increased $ 6,150 as a result of the acquired properties . utility expenses . the increase in utility expenses reflects a decrease in utility expenses for comparable properties , offset by the utility expenses of the acquired properties . utility expenses at comparable properties declined $ 117 primarily due to a decrease in electricity usage and rates at certain of our properties during 2017 . utility expenses increased $ 3,846 as a result of the acquired properties . other operating expenses . other operating expenses consist of salaries and benefit costs of property level personnel , repairs and maintenance expense , cleaning expense , other direct costs of operating our properties and property management fees . the increase in other operating expenses reflects an increase in expenses for comparable properties and the net effect of the acquired properties and the disposed properties . other operating expenses at comparable properties increased $ 1,898 primarily as a result of higher repairs and maintenance costs in 2017 . other operating expenses increased $ 9,237 as a result of the acquired properties . we also realized a decrease of $ 76 in other operating expenses as a result of the disposed properties . depreciation and amortization . the increase in depreciation and amortization reflects the depreciation and amortization from the acquired properties and the effect of improvements made to certain of our comparable properties , partially offset by the effect of certain assets becoming fully depreciated . depreciation and amortization at comparable properties increased $ 1,477 due primarily to depreciation and amortization of improvements made to certain of our properties after january 1 , 2016 , partially offset by certain leasing related assets becoming fully depreciated in 2016 and 2017. depreciation and

