the wslp plan covers all parts , material and labor required to repair or replace participating customers ' leaking water service lines up to an annual limit . the sslp plan covers all parts , material and labor required to repair or replace participating customers ' leaking or clogged sewer lines up to an annual limit . the islp plan enhances available coverage to include water and wastewater lines within customers ' residences . as of december 31 , 2017 , approximately 19,500 , or 24.6 % , of our eligible water customers enrolled in the wslp plan , approximately 15,400 , or 19.5 % , of our eligible customers enrolled in the sslp plan , and approximately 4,700 or 5.9 % , of our eligible customers enrolled in the islp plan . approximately 1,600 non-utility customers enrolled in one of our three protection plans . artesian development is a real estate holding company that owns properties , including land zoned for office buildings , a water treatment plant and wastewater facility , as well as property for current operations , including an office facility in sussex county , delaware . the facility consists of approximately 10,000 square feet of office space along with nearly 10,000 square feet of warehouse space . this facility allows all of our sussex county , delaware operations to be housed in one central location . artesian storm water , incorporated on january 17 , 2017 , was formed to provide design , installation , maintenance and repair services related to existing or proposed storm water management systems in delaware and the surrounding areas . the ability to offer storm water services will complement the primary water and wastewater services that we provide . artesian consulting engineers no longer offers development and architectural services to outside third parties . artesian will continue to provide design and engineering contract services through our artesian utility subsidiary . strategic direction our strategy is to significantly increase customer growth , revenues , earnings and dividends by expanding our water , wastewater and service line protection plan services across the delmarva peninsula . we remain focused on providing superior service to our customers and continuously seeking ways to improve our efficiency and performance . by providing water and wastewater services , we believe we are positioned as the primary resource for developers and communities throughout the delmarva peninsula seeking to fill both needs simultaneously . we believe we have a proven ability to acquire and integrate high growth , reputable entities , through which we have captured additional service territories that will serve as a base for future revenue . we believe this experience presents a strong platform for further expansion and that our success to date also produces positive relationships and credibility with regulators , municipalities , developers and customers in both existing and prospective service areas . in our regulated water division , our strategy is to focus on a wide spectrum of activities , which include identifying new and dependable sources of supply , developing the wells , treatment plants and delivery systems to supply water to customers and educating customers on the wise use of water . our strategy includes focused efforts to expand in new regions added to our delaware service territory over the last 10 years . in addition , we believe growth will occur in the maryland counties on the delmarva peninsula . we plan to expand our regulated water service area in the cecil county designated growth corridor and to expand our business through the design , construction , operation , management and acquisition of additional water systems . the expansion of our exclusive franchise areas elsewhere in maryland and the award of contracts will similarly enhance our operations within the state . on february 23 , 2017 , artesian water entered into an agreement with fort dupont redevelopment and preservation corporation , or fdrpc , for the purchase of existing water assets and for the provision of potable water and fire suppression services . the fort dupont national historic district , or fort dupont , consists of 325-acres and lies between the delaware river on the east , the chesapeake and delaware canal on the south and the delaware city branch canal to the north and west . the final purchase price for the water assets consisting of a water treatment plant , storage tank , wells , mains , and other equipment used to provide potable water and fire suppression services to portions of fort dupont and the surrounding properties was $ 852,000. closing occurred in june 2017. in connection with the planned future development of fort dupont , the parties intend to design , build and operate a state of the art , cost effective , safe and reliable water system that will include both new water assets as well as improvements and upgrades to the existing water assets . the water system can be expanded to meet the needs of the planned 600 residential units as well as new commercial customers , in addition to water service currently provided to the governor bacon health center and national guard facilities . 23 we believe that delaware 's generally lower cost of living in the region , availability of development sites in relatively close proximity to the atlantic ocean in sussex county , and attractive financing rates for construction and mortgages have resulted , and will continue to result , in increases to our customer base . delaware 's lower property and income tax rate make it an attractive region for new home development and retirement communities . substantial portions of delaware currently are not served by a public water system , which could also assist in an increase to our customer base as systems are added . story_separator_special_tag partially offsetting the increase in operating expenses is a decrease in federal and state income tax expense of $ 1.0 million , primarily due to the reduction in the federal corporate income tax rate by the tax cut and jobs act signed into law on december 22 , 2017. in addition , other income , net decreased $ 0.2 million and interest expense decreased $ 0.5 million . 2016 compared to 2015 operating revenues revenues totaled $ 79.1 million for the year ended december 31 , 2016 , $ 2.1 million , or 2.7 % , above revenues for the year ended december 31 , 2015 of $ 77.0 million . water sales revenues increased $ 1.7 million , or 2.4 % , for the year ended december 31 , 2016 compared to the year ended december 31 , 2015. the increase in water sales revenue was primarily due to an increase in dsic revenue of approximately $ 0.8 million and an increase in overall water consumption and the number of water customers . we realized 89.3 % of our total operating revenue for the year ended december 31 , 2016 from the sale of water as compared to 89.5 % for the year ended december 31 , 2015. other utility operating revenue increased approximately $ 0.1 million , or 3.3 % , for the year ended december 31 , 2016 compared to the year ended december 31 , 2015. the increase was primarily due to an increase in wastewater revenue related to customer growth and new development inspections , partially offset by a decrease in operating subsidies due to developers satisfying their wastewater connection payments for all lots within certain communities . non-utility operating revenue increased approximately $ 0.3 million , or 6.5 % , for the year ended december 31 , 2016 compared to the year ended december 31 , 2015. the increase was primarily due to an approximately $ 229,000 increase in slp plans revenue and contract service revenue . residential residential water service revenues in 2016 amounted to $ 42.3 million , an increase of $ 1.1 million , or 2.6 % above the $ 41.2 million recorded in 2015 , primarily due to an increase in dsic revenue and an increase in overall water consumption and the number of customers . the volume of water sold to residential customers increased to 3,741 million gallons in 2016 compared to 3,737 million gallons in 2015 , a 0.1 % increase . the number of residenti al customers served increased by approximately 1,300 , or 1.6 % , in 2016. commercial water service revenues from commercial customers in 2016 increased by 2.4 % , from $ 16.7 million in 2015 to $ 17.1 million in 2016 , primarily due to an increase in dsic revenue and an increase overall water consumption . the volume of water sold to commercial customers increased to 2,178 million gallons in 2016 compared to 2,150 million gallons sold in 2015 , an increase of 1.3 % . 28 industrial water service revenues from industrial customers decreased 22.2 % from $ 99,000 in 2015 to $ 77,000 in 2016. the volume of water sold to industrial customers decreased to 8.0 million gallons in 2016 from 11.0 million gallons in 2015 , a decrease of 25.7 % . government and other government and other water service revenues in 2016 increased by 2.8 % , from $ 10.9 million in 2015 to $ 11.2 million in 2016 , primarily due to an increase in dsic revenue . the volume of water sold to government and other customers was 810 million gallons in 2016 and 2015 , respectively . other utility operating revenue other utility operating revenue , derived from contract operations , antenna leases on water tanks , finance/service charges and wastewater customer service revenues increased 3.3 % , from $ 3.7 million in 2015 to $ 3.8 million in 2016. the increase was primarily due to an increase in revenue from wastewater customers compared to 2015 and an increase in inspection fee revenue related to new development , partially offset by a decrease in operating subsidies due to developers satisfying their wastewater connection payments for all lots within certain communities . non-utility operating revenue non-utility operating revenue , derived from non-regulated water and wastewater operations , increased 6.5 % , from $ 4.4 million in 2015 to $ 4.7 million in 2016. the increase was primarily due to an approximately $ 0.3 million increase in slp plan revenue and contract service revenue . operating expenses operating expenses , excluding depreciation and income taxes , decreased $ 70,000 , or 0.2 % , for the year ended december 31 , 2016 compared to the year ended december 31 , 2015. the components of the change in operating expenses primarily include a decrease in utility operating expenses of $ 0.5 million , an increase in non-utility operating expenses of $ 0.3 million and an increase in property and other taxes of $ 0.1 million . utility operating expenses decreased $ 0.5 million , or 1.4 % , for the year ended december 31 , 2016 compared to the year ended december 31 , 2015. the net decrease was primarily related to the following . · payroll and employee benefit costs decreased $ 0.4 million , or 1.9 % , primarily as a result of a discretionary profit sharing contribution to the employee deferred contribution retirement plan of 1 % that was made in 2015 and not in 2016 , unfilled employee position vacancies throughout 2016 and greater capitalized pay in 2016 related to a meter replacement project . these decreases were partially offset by 2015 and 2016 merit based pay increases . · purchased power expense decreased $ 0.1 million , or 5.2 % , primarily due to the execution of a lower rate three-year supply contract effective may 2016 . · administration expenses decreased $ 0.1 million , or 1.6 % , primarily due to a

liquidity and capital resources overview the company 's primary sources of liquidity for the year ended december 31 , 2017 were $ 35.8 million provided by cash flow from operating activities , $ 11.4 million in net contributions and advances from developers and $ 1.7 million in net proceeds from the issuance of common stock . these funds were used to invest $ 41.1 million in capital expenditures and to pay dividends of approximately $ 8.5 million . we depend on the availability of capital for expansion , construction and maintenance . we rely on our sources of liquidity for investments in our utility plant and to meet our various payment obligations . we expect that our net investments in our utility plant and systems in 2018 will be approximately $ 58.8 million . our total obligations related to interest and principal payments on indebtedness , rental payments and water service interconnection agreements for 2018 are anticipated to be approximately $ 10.8 million . we expect to fund our activities for the next year using our available cash balances , bank credit lines , projected cash generated from operations and capital investment . we believe that internally generated funds along with existing credit facilities will be adequate to provide sufficient working capital to maintain normal operations and to meet our financing requirements . however , because part of our business strategy is to expand through strategic acquisitions , we may seek additional debt financing or issue additional equity securities to finance future acquisitions or for other purposes . there is no assurance that we will be able to secure funding on terms acceptable to us , or at all . operating activities our primary source of liquidity for the year ended december 31 , 2017 was $ 35.8 million provided by cash flow from operating activities . cash flow from operating activities is primarily provided by our utility operations , and is impacted by the timeliness and adequacy of rate increases and changes in water consumption as a result of year-to-year variations in weather conditions , particularly during the summer .


 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 overview the company 's primary sources of liquidity for the year ended december 31 , 2017 were $ 35.8 million provided by cash flow from operating activities , $ 11.4 million in net contributions and advances from developers and $ 1.7 million in net proceeds from the issuance of common stock . these funds were used to invest $ 41.1 million in capital expenditures and to pay dividends of approximately $ 8.5 million . we depend on the availability of capital for expansion , construction and maintenance . we rely on our sources of liquidity for investments in our utility plant and to meet our various payment obligations . we expect that our net investments in our utility plant and systems in 2018 will be approximately $ 58.8 million . our total obligations related to interest and principal payments on indebtedness , rental payments and water service interconnection agreements for 2018 are anticipated to be approximately $ 10.8 million . we expect to fund our activities for the next year using our available cash balances , bank credit lines , projected cash generated from operations and capital investment . we believe that internally generated funds along with existing credit facilities will be adequate to provide sufficient working capital to maintain normal operations and to meet our financing requirements . however , because part of our business strategy is to expand through strategic acquisitions , we may seek additional debt financing or issue additional equity securities to finance future acquisitions or for other purposes . there is no assurance that we will be able to secure funding on terms acceptable to us , or at all . operating activities our primary source of liquidity for the year ended december 31 , 2017 was $ 35.8 million provided by cash flow from operating activities . cash flow from operating activities is primarily provided by our utility operations , and is impacted by the timeliness and adequacy of rate increases and changes in water consumption as a result of year-to-year variations in weather conditions , particularly during the summer .
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 Suspicious Activity Report : the wslp plan covers all parts , material and labor required to repair or replace participating customers ' leaking water service lines up to an annual limit . the sslp plan covers all parts , material and labor required to repair or replace participating customers ' leaking or clogged sewer lines up to an annual limit . the islp plan enhances available coverage to include water and wastewater lines within customers ' residences . as of december 31 , 2017 , approximately 19,500 , or 24.6 % , of our eligible water customers enrolled in the wslp plan , approximately 15,400 , or 19.5 % , of our eligible customers enrolled in the sslp plan , and approximately 4,700 or 5.9 % , of our eligible customers enrolled in the islp plan . approximately 1,600 non-utility customers enrolled in one of our three protection plans . artesian development is a real estate holding company that owns properties , including land zoned for office buildings , a water treatment plant and wastewater facility , as well as property for current operations , including an office facility in sussex county , delaware . the facility consists of approximately 10,000 square feet of office space along with nearly 10,000 square feet of warehouse space . this facility allows all of our sussex county , delaware operations to be housed in one central location . artesian storm water , incorporated on january 17 , 2017 , was formed to provide design , installation , maintenance and repair services related to existing or proposed storm water management systems in delaware and the surrounding areas . the ability to offer storm water services will complement the primary water and wastewater services that we provide . artesian consulting engineers no longer offers development and architectural services to outside third parties . artesian will continue to provide design and engineering contract services through our artesian utility subsidiary . strategic direction our strategy is to significantly increase customer growth , revenues , earnings and dividends by expanding our water , wastewater and service line protection plan services across the delmarva peninsula . we remain focused on providing superior service to our customers and continuously seeking ways to improve our efficiency and performance . by providing water and wastewater services , we believe we are positioned as the primary resource for developers and communities throughout the delmarva peninsula seeking to fill both needs simultaneously . we believe we have a proven ability to acquire and integrate high growth , reputable entities , through which we have captured additional service territories that will serve as a base for future revenue . we believe this experience presents a strong platform for further expansion and that our success to date also produces positive relationships and credibility with regulators , municipalities , developers and customers in both existing and prospective service areas . in our regulated water division , our strategy is to focus on a wide spectrum of activities , which include identifying new and dependable sources of supply , developing the wells , treatment plants and delivery systems to supply water to customers and educating customers on the wise use of water . our strategy includes focused efforts to expand in new regions added to our delaware service territory over the last 10 years . in addition , we believe growth will occur in the maryland counties on the delmarva peninsula . we plan to expand our regulated water service area in the cecil county designated growth corridor and to expand our business through the design , construction , operation , management and acquisition of additional water systems . the expansion of our exclusive franchise areas elsewhere in maryland and the award of contracts will similarly enhance our operations within the state . on february 23 , 2017 , artesian water entered into an agreement with fort dupont redevelopment and preservation corporation , or fdrpc , for the purchase of existing water assets and for the provision of potable water and fire suppression services . the fort dupont national historic district , or fort dupont , consists of 325-acres and lies between the delaware river on the east , the chesapeake and delaware canal on the south and the delaware city branch canal to the north and west . the final purchase price for the water assets consisting of a water treatment plant , storage tank , wells , mains , and other equipment used to provide potable water and fire suppression services to portions of fort dupont and the surrounding properties was $ 852,000. closing occurred in june 2017. in connection with the planned future development of fort dupont , the parties intend to design , build and operate a state of the art , cost effective , safe and reliable water system that will include both new water assets as well as improvements and upgrades to the existing water assets . the water system can be expanded to meet the needs of the planned 600 residential units as well as new commercial customers , in addition to water service currently provided to the governor bacon health center and national guard facilities . 23 we believe that delaware 's generally lower cost of living in the region , availability of development sites in relatively close proximity to the atlantic ocean in sussex county , and attractive financing rates for construction and mortgages have resulted , and will continue to result , in increases to our customer base . delaware 's lower property and income tax rate make it an attractive region for new home development and retirement communities . substantial portions of delaware currently are not served by a public water system , which could also assist in an increase to our customer base as systems are added . story_separator_special_tag partially offsetting the increase in operating expenses is a decrease in federal and state income tax expense of $ 1.0 million , primarily due to the reduction in the federal corporate income tax rate by the tax cut and jobs act signed into law on december 22 , 2017. in addition , other income , net decreased $ 0.2 million and interest expense decreased $ 0.5 million . 2016 compared to 2015 operating revenues revenues totaled $ 79.1 million for the year ended december 31 , 2016 , $ 2.1 million , or 2.7 % , above revenues for the year ended december 31 , 2015 of $ 77.0 million . water sales revenues increased $ 1.7 million , or 2.4 % , for the year ended december 31 , 2016 compared to the year ended december 31 , 2015. the increase in water sales revenue was primarily due to an increase in dsic revenue of approximately $ 0.8 million and an increase in overall water consumption and the number of water customers . we realized 89.3 % of our total operating revenue for the year ended december 31 , 2016 from the sale of water as compared to 89.5 % for the year ended december 31 , 2015. other utility operating revenue increased approximately $ 0.1 million , or 3.3 % , for the year ended december 31 , 2016 compared to the year ended december 31 , 2015. the increase was primarily due to an increase in wastewater revenue related to customer growth and new development inspections , partially offset by a decrease in operating subsidies due to developers satisfying their wastewater connection payments for all lots within certain communities . non-utility operating revenue increased approximately $ 0.3 million , or 6.5 % , for the year ended december 31 , 2016 compared to the year ended december 31 , 2015. the increase was primarily due to an approximately $ 229,000 increase in slp plans revenue and contract service revenue . residential residential water service revenues in 2016 amounted to $ 42.3 million , an increase of $ 1.1 million , or 2.6 % above the $ 41.2 million recorded in 2015 , primarily due to an increase in dsic revenue and an increase in overall water consumption and the number of customers . the volume of water sold to residential customers increased to 3,741 million gallons in 2016 compared to 3,737 million gallons in 2015 , a 0.1 % increase . the number of residenti al customers served increased by approximately 1,300 , or 1.6 % , in 2016. commercial water service revenues from commercial customers in 2016 increased by 2.4 % , from $ 16.7 million in 2015 to $ 17.1 million in 2016 , primarily due to an increase in dsic revenue and an increase overall water consumption . the volume of water sold to commercial customers increased to 2,178 million gallons in 2016 compared to 2,150 million gallons sold in 2015 , an increase of 1.3 % . 28 industrial water service revenues from industrial customers decreased 22.2 % from $ 99,000 in 2015 to $ 77,000 in 2016. the volume of water sold to industrial customers decreased to 8.0 million gallons in 2016 from 11.0 million gallons in 2015 , a decrease of 25.7 % . government and other government and other water service revenues in 2016 increased by 2.8 % , from $ 10.9 million in 2015 to $ 11.2 million in 2016 , primarily due to an increase in dsic revenue . the volume of water sold to government and other customers was 810 million gallons in 2016 and 2015 , respectively . other utility operating revenue other utility operating revenue , derived from contract operations , antenna leases on water tanks , finance/service charges and wastewater customer service revenues increased 3.3 % , from $ 3.7 million in 2015 to $ 3.8 million in 2016. the increase was primarily due to an increase in revenue from wastewater customers compared to 2015 and an increase in inspection fee revenue related to new development , partially offset by a decrease in operating subsidies due to developers satisfying their wastewater connection payments for all lots within certain communities . non-utility operating revenue non-utility operating revenue , derived from non-regulated water and wastewater operations , increased 6.5 % , from $ 4.4 million in 2015 to $ 4.7 million in 2016. the increase was primarily due to an approximately $ 0.3 million increase in slp plan revenue and contract service revenue . operating expenses operating expenses , excluding depreciation and income taxes , decreased $ 70,000 , or 0.2 % , for the year ended december 31 , 2016 compared to the year ended december 31 , 2015. the components of the change in operating expenses primarily include a decrease in utility operating expenses of $ 0.5 million , an increase in non-utility operating expenses of $ 0.3 million and an increase in property and other taxes of $ 0.1 million . utility operating expenses decreased $ 0.5 million , or 1.4 % , for the year ended december 31 , 2016 compared to the year ended december 31 , 2015. the net decrease was primarily related to the following . · payroll and employee benefit costs decreased $ 0.4 million , or 1.9 % , primarily as a result of a discretionary profit sharing contribution to the employee deferred contribution retirement plan of 1 % that was made in 2015 and not in 2016 , unfilled employee position vacancies throughout 2016 and greater capitalized pay in 2016 related to a meter replacement project . these decreases were partially offset by 2015 and 2016 merit based pay increases . · purchased power expense decreased $ 0.1 million , or 5.2 % , primarily due to the execution of a lower rate three-year supply contract effective may 2016 . · administration expenses decreased $ 0.1 million , or 1.6 % , primarily due to a

