the group also provides fleet management services to fleet owners and operates a custom steel fabrication business . the group has a diversified fleet of car types ( boxcars , gondolas , covered and open top hoppers , tank cars and pressure differential cars ) and locomotives and also serves a wide range of customers . during the year , the company purchased a 49.9 % equity stake in the iowa northern railway company ( ianr ) and an affiliate , zephyr holding company ( zephyr ) . ianr operates a 163-mile short line railroad that runs diagonally through iowa from northwest to southeast . with a fleet of 21 locomotives and 500 railcars , ianr primarily serves agribusiness customers and moves more than 50,000 car load per year . zephyr is involved in the development of storage and logistics terminals designed to aid the transloading of various products including ethanol and wind turbine components . railcars and locomotives under management ( owned , leased or managed for financial institutions in non-recourse arrangements ) at december 31 , 2010 were 22,475 compared to 23,804 at december 31 , 2009. the group 's average utilization rate ( railcars and locomotives under management that are in lease service , exclusive of railcars managed for third party investors ) has decreased from 78.1 % for the year ended december 31 , 2009 to 73.6 % for the year ended december 31 , 2010. however , the group ended the year with an improved utilization rate of 81.7 % . after registering nearly a 20 % drop during all of 2009 , rail traffic during all of 2010 posted gains of over 7 % compared to 2009 , but still remains over 12 % behind 2008. we expect the upward trend to continue as the u.s. and world economies continue their recovery . although the company has experienced a decline in utilization in its railcar business , due to the nature of these long-lived assets ( low carrying values and 17 year average remaining useful lives ) , the current economic environment impacting the rail industry would have to persist on a long-term basis for the company 's railcar assets to be impaired and the company does not believe this will occur . the company is optimistic about future utilization as the group ended the year with an improved utilization rate of 81.7 % . the company also continues to evaluate its railcar portfolio to determine if it would be more cost effective to scrap certain cars rather than continue to incur storage costs . the company is currently , and expects to continue to scrap additional railcars throughout 2011 , however , the company does not expect that this will have a significant financial impact to the company 's results of operations . plant nutrient group the company 's plant nutrient group is a leading manufacturer , distributor and retailer principally of agricultural plant nutrients and pelleted lime and gypsum products in the u.s. corn belt and florida . it operates 30 facilities in ohio , michigan , indiana , illinois , florida , wisconsin , minnesota and puerto rico . the group provides warehousing , packaging and manufacturing services to basic manufacturers and other 22 distributors . the group also manufactures and distributes a variety of industrial products in the u.s. including nitrogen reagents for air pollution control systems used in coal-fired power plants , water treatment products , and de-icers and anti-icers for airport runways , roadways , and other commercial applications . the major nutrient products sold by the company principally contain nitrogen , phosphate , potassium and sulfur . the group saw the continuation of a tight pipeline for most major ingredients through the fourth quarter of 2010 due to high demand . fall application for dry materials along with ammonia was significantly higher due to the early fall harvest , good weather conditions and high grain prices . it is our belief that the strong fourth quarter volume will have limited downward impact on volume in the first half of 2011. we expect 2011 to be a good volume year as the demand for nutrients is high and acres planted are expected to increase . margins should be strong as well as a result of tight supplies of the basic nutrients and strong price trends . turf & specialty group the turf & specialty group produces granular fertilizer products for the professional lawn care and golf course markets . it also sells consumer fertilizer and control products for do-it-yourself application , to mass merchandisers , small independent retailers and other lawn fertilizer manufacturers and performs contract manufacturing of fertilizer and control products . the group is one of a limited number of processors of corncob-based products in the united states . these products serve the chemical and feed ingredient carrier , animal litter and industrial markets , and are distributed throughout the united states and canada and into europe and asia . the turf products industry is highly seasonal , with the majority of sales occurring from early spring to early summer . corncob-based products are sold throughout the year . the group continues to see positive results from its focus on proprietary products and expanded product lines . the group has spent considerable time marketing the a+ program which will boost liquid and dispersible granular sales and is planning several other productivity initiatives in operations , including automation , which will likely lead to continued growth . retail group the retail group includes large retail stores operated as the andersons and a specialty food market operated as the andersons market . the group also operates a sales and service facility for outdoor power equipment . story_separator_special_tag the volatility in the capital and credit markets has had a significant impact on the economy in the past few years . despite the volatile and challenging economic environment , the company has continued to have good access to the credit markets . in the unlikely event that the company was faced with a situation where it was not able to access the capital markets ( including through the renewal of its line of credit ) , the company believes it could successfully implement contingency plans to maintain adequate liquidity such as expanding or contracting the amount of its forward grain contracting , which will reduce the impact of grain price volatility on its daily margin calls . additionally , the company could begin to liquidate its stored grain inventory as well as execute sales contracts with its customers that align the timing of the receipt of grain from its producers to the shipment of grain to its customers ( thereby freeing up working capital that is typically utilized to store the grain for extended periods of time ) . we also believe that we could raise equity through other portions of the capital market . the company believes that its operating cash flow , the marketability of its grain inventories , other liquidity contingency plans and its access to sufficient sources of liquidity , will enable it to meet its ongoing funding requirements . at december 31 , 2010 , the company had $ 760.8 million available under its lines of credit . 33 contractual obligations future payments due under contractual obligations at december 31 , 2010 are as follows : replace_table_token_22_th ( a ) the company is subject to various loan covenants as highlighted previously . although the company is in compliance with its covenants , noncompliance could result in default and acceleration of long-term debt payments . the company does not anticipate noncompliance with its covenants . ( b ) future interest obligations are calculated based on interest rates in effect as of december 31 , 2010 for the company 's variable rate debt and do not include any assumptions on expected borrowings , if any , under the short-term line of credit . ( c ) approximately 82 % of the operating lease commitments above relate to 6,827 railcars and 18 locomotives that the company leases from financial intermediaries . see off-balance sheet transactions below . ( d ) includes the amounts related to purchase obligations in the company 's operating units , including $ 1,405 million for the purchase of grain from producers and $ 385 million for the purchase of ethanol from our ethanol joint ventures . there are also forward grain and ethanol sales contracts to consumers and traders and the net of these forward contracts are offset by exchange-traded futures and options contracts or over-the-counter contracts . see the narrative description of business for the grain & ethanol group in item 1 of this annual report on form 10-k for further discussion . ( e ) other long-term liabilities include estimated obligations under our retiree healthcare programs and the estimated 2011 contribution to our defined benefit pension plan . obligations under the retiree healthcare programs are not fixed commitments and will vary depending on various factors , including the level of participant utilization and inflation . our estimates of postretirement payments through 2015 have considered recent payment trends and actuarial assumptions . we have not estimated pension contributions beyond 2011 due to the significant impact that return on plan assets and changes in discount rates might have on such amounts . the company had standby letters of credit outstanding of $ 14.1 million at december 31 , 2010. off-balance sheet transactions the company 's rail group utilizes leasing arrangements that provide off-balance sheet financing for its activities . the company leases railcars from financial intermediaries through sale-leaseback transactions , the majority of which involve operating leasebacks . railcars owned by the company , or leased by the company from a financial intermediary , are generally leased to a customer under an operating lease . the company also arranges non-recourse lease transactions under which it sells railcars or locomotives to a financial intermediary , and assigns the related operating lease to the financial intermediary on a non-recourse basis . in such arrangements , the company generally provides ongoing railcar maintenance and management services for the financial intermediary , and receives a fee for such services . on most of the railcars and locomotives , the company holds an option to purchase these assets at the end of the lease . 34 the following table describes the railcar and locomotive positions of the rail group at december 31 , 2010. method of control financial statement number owned-railcars available for sale on balance sheet  current 10 owned-railcar assets leased to others on balance sheet  non-current 13,407 railcars leased from financial intermediaries off balance sheet 6,827 railcars  non-recourse arrangements off balance sheet 2,109 total railcars 22,353 locomotive assets leased to others on balance sheet  non-current 40 locomotives leased from financial intermediaries off balance sheet 4 locomotives leased from financial intermediaries under limited recourse arrangements off balance sheet  locomotives  non-recourse arrangements off balance sheet 78 total locomotives 122 in addition , the company manages approximately 761 railcars for third-party customers or owners for which it receives a fee . the company has future lease payment commitments aggregating $ 65.5 million for the railcars leased by the company from financial intermediaries under various operating leases . remaining lease terms vary with none exceeding fifteen years . the company prefers non-recourse lease transactions , whenever possible , in order to minimize its credit risk . refer to note 12 to the company 's consolidated financial statements in item 8 for more information on the company 's leasing activities . in addition to the railcar counts above , the grain & ethanol group owns 150 railcars which it leases to third parties under operating

liquidity and capital resources working capital at december 31 , 2010 , the company had working capital of $ 301.8 million , a decrease of about $ 5.9 million from the prior year . this decrease was attributable to changes in the following components of current assets and current liabilities ( in thousands ) : replace_table_token_21_th in comparison to the prior year-end , current assets increased largely as a result higher inventories and commodity derivative assets driven by rising commodity prices in the fourth quarter . current liabilities increased primarily as a result of borrowings on our short-term line of credit . we also saw large increases in accounts payable for grain and commodity derivative liabilities due to rising commodity prices . see the discussion below on sources and uses of cash for an understanding of the significant decrease in cash from prior year . borrowings and credit facilities on december 17 , 2010 , the company entered into a restated loan agreement ( the agreement ) with several financial institutions , including u.s. bank national association , acting as agent . the agreement provides the company with $ 513 million ( line a ) and $ 387 million ( line c ) of short-term borrowing capacity . due to the fact that we were oversubscribed on the renewal of the syndicate revolvers , the company entered into an agreement to amend line a , increasing the total amount of the line by an additional $ 92 million to $ 605 million subsequent to year end . the company plans to use the lines to fund margin call requirements , as necessary , if commodity prices continue to increase into 2011. on september 30 , 2010 , the company entered into a new loan agreement with the same syndicate of banks referred to above . this agreement provides for $ 115 million ( line b ) of borrowing capacity . total borrowing capacity for the company under lines a , b , and c is currently at $ 1.1 billion .


 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 working capital at december 31 , 2010 , the company had working capital of $ 301.8 million , a decrease of about $ 5.9 million from the prior year . this decrease was attributable to changes in the following components of current assets and current liabilities ( in thousands ) : replace_table_token_21_th in comparison to the prior year-end , current assets increased largely as a result higher inventories and commodity derivative assets driven by rising commodity prices in the fourth quarter . current liabilities increased primarily as a result of borrowings on our short-term line of credit . we also saw large increases in accounts payable for grain and commodity derivative liabilities due to rising commodity prices . see the discussion below on sources and uses of cash for an understanding of the significant decrease in cash from prior year . borrowings and credit facilities on december 17 , 2010 , the company entered into a restated loan agreement ( the agreement ) with several financial institutions , including u.s. bank national association , acting as agent . the agreement provides the company with $ 513 million ( line a ) and $ 387 million ( line c ) of short-term borrowing capacity . due to the fact that we were oversubscribed on the renewal of the syndicate revolvers , the company entered into an agreement to amend line a , increasing the total amount of the line by an additional $ 92 million to $ 605 million subsequent to year end . the company plans to use the lines to fund margin call requirements , as necessary , if commodity prices continue to increase into 2011. on september 30 , 2010 , the company entered into a new loan agreement with the same syndicate of banks referred to above . this agreement provides for $ 115 million ( line b ) of borrowing capacity . total borrowing capacity for the company under lines a , b , and c is currently at $ 1.1 billion .
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 Suspicious Activity Report : the group also provides fleet management services to fleet owners and operates a custom steel fabrication business . the group has a diversified fleet of car types ( boxcars , gondolas , covered and open top hoppers , tank cars and pressure differential cars ) and locomotives and also serves a wide range of customers . during the year , the company purchased a 49.9 % equity stake in the iowa northern railway company ( ianr ) and an affiliate , zephyr holding company ( zephyr ) . ianr operates a 163-mile short line railroad that runs diagonally through iowa from northwest to southeast . with a fleet of 21 locomotives and 500 railcars , ianr primarily serves agribusiness customers and moves more than 50,000 car load per year . zephyr is involved in the development of storage and logistics terminals designed to aid the transloading of various products including ethanol and wind turbine components . railcars and locomotives under management ( owned , leased or managed for financial institutions in non-recourse arrangements ) at december 31 , 2010 were 22,475 compared to 23,804 at december 31 , 2009. the group 's average utilization rate ( railcars and locomotives under management that are in lease service , exclusive of railcars managed for third party investors ) has decreased from 78.1 % for the year ended december 31 , 2009 to 73.6 % for the year ended december 31 , 2010. however , the group ended the year with an improved utilization rate of 81.7 % . after registering nearly a 20 % drop during all of 2009 , rail traffic during all of 2010 posted gains of over 7 % compared to 2009 , but still remains over 12 % behind 2008. we expect the upward trend to continue as the u.s. and world economies continue their recovery . although the company has experienced a decline in utilization in its railcar business , due to the nature of these long-lived assets ( low carrying values and 17 year average remaining useful lives ) , the current economic environment impacting the rail industry would have to persist on a long-term basis for the company 's railcar assets to be impaired and the company does not believe this will occur . the company is optimistic about future utilization as the group ended the year with an improved utilization rate of 81.7 % . the company also continues to evaluate its railcar portfolio to determine if it would be more cost effective to scrap certain cars rather than continue to incur storage costs . the company is currently , and expects to continue to scrap additional railcars throughout 2011 , however , the company does not expect that this will have a significant financial impact to the company 's results of operations . plant nutrient group the company 's plant nutrient group is a leading manufacturer , distributor and retailer principally of agricultural plant nutrients and pelleted lime and gypsum products in the u.s. corn belt and florida . it operates 30 facilities in ohio , michigan , indiana , illinois , florida , wisconsin , minnesota and puerto rico . the group provides warehousing , packaging and manufacturing services to basic manufacturers and other 22 distributors . the group also manufactures and distributes a variety of industrial products in the u.s. including nitrogen reagents for air pollution control systems used in coal-fired power plants , water treatment products , and de-icers and anti-icers for airport runways , roadways , and other commercial applications . the major nutrient products sold by the company principally contain nitrogen , phosphate , potassium and sulfur . the group saw the continuation of a tight pipeline for most major ingredients through the fourth quarter of 2010 due to high demand . fall application for dry materials along with ammonia was significantly higher due to the early fall harvest , good weather conditions and high grain prices . it is our belief that the strong fourth quarter volume will have limited downward impact on volume in the first half of 2011. we expect 2011 to be a good volume year as the demand for nutrients is high and acres planted are expected to increase . margins should be strong as well as a result of tight supplies of the basic nutrients and strong price trends . turf & specialty group the turf & specialty group produces granular fertilizer products for the professional lawn care and golf course markets . it also sells consumer fertilizer and control products for do-it-yourself application , to mass merchandisers , small independent retailers and other lawn fertilizer manufacturers and performs contract manufacturing of fertilizer and control products . the group is one of a limited number of processors of corncob-based products in the united states . these products serve the chemical and feed ingredient carrier , animal litter and industrial markets , and are distributed throughout the united states and canada and into europe and asia . the turf products industry is highly seasonal , with the majority of sales occurring from early spring to early summer . corncob-based products are sold throughout the year . the group continues to see positive results from its focus on proprietary products and expanded product lines . the group has spent considerable time marketing the a+ program which will boost liquid and dispersible granular sales and is planning several other productivity initiatives in operations , including automation , which will likely lead to continued growth . retail group the retail group includes large retail stores operated as the andersons and a specialty food market operated as the andersons market . the group also operates a sales and service facility for outdoor power equipment . story_separator_special_tag the volatility in the capital and credit markets has had a significant impact on the economy in the past few years . despite the volatile and challenging economic environment , the company has continued to have good access to the credit markets . in the unlikely event that the company was faced with a situation where it was not able to access the capital markets ( including through the renewal of its line of credit ) , the company believes it could successfully implement contingency plans to maintain adequate liquidity such as expanding or contracting the amount of its forward grain contracting , which will reduce the impact of grain price volatility on its daily margin calls . additionally , the company could begin to liquidate its stored grain inventory as well as execute sales contracts with its customers that align the timing of the receipt of grain from its producers to the shipment of grain to its customers ( thereby freeing up working capital that is typically utilized to store the grain for extended periods of time ) . we also believe that we could raise equity through other portions of the capital market . the company believes that its operating cash flow , the marketability of its grain inventories , other liquidity contingency plans and its access to sufficient sources of liquidity , will enable it to meet its ongoing funding requirements . at december 31 , 2010 , the company had $ 760.8 million available under its lines of credit . 33 contractual obligations future payments due under contractual obligations at december 31 , 2010 are as follows : replace_table_token_22_th ( a ) the company is subject to various loan covenants as highlighted previously . although the company is in compliance with its covenants , noncompliance could result in default and acceleration of long-term debt payments . the company does not anticipate noncompliance with its covenants . ( b ) future interest obligations are calculated based on interest rates in effect as of december 31 , 2010 for the company 's variable rate debt and do not include any assumptions on expected borrowings , if any , under the short-term line of credit . ( c ) approximately 82 % of the operating lease commitments above relate to 6,827 railcars and 18 locomotives that the company leases from financial intermediaries . see off-balance sheet transactions below . ( d ) includes the amounts related to purchase obligations in the company 's operating units , including $ 1,405 million for the purchase of grain from producers and $ 385 million for the purchase of ethanol from our ethanol joint ventures . there are also forward grain and ethanol sales contracts to consumers and traders and the net of these forward contracts are offset by exchange-traded futures and options contracts or over-the-counter contracts . see the narrative description of business for the grain & ethanol group in item 1 of this annual report on form 10-k for further discussion . ( e ) other long-term liabilities include estimated obligations under our retiree healthcare programs and the estimated 2011 contribution to our defined benefit pension plan . obligations under the retiree healthcare programs are not fixed commitments and will vary depending on various factors , including the level of participant utilization and inflation . our estimates of postretirement payments through 2015 have considered recent payment trends and actuarial assumptions . we have not estimated pension contributions beyond 2011 due to the significant impact that return on plan assets and changes in discount rates might have on such amounts . the company had standby letters of credit outstanding of $ 14.1 million at december 31 , 2010. off-balance sheet transactions the company 's rail group utilizes leasing arrangements that provide off-balance sheet financing for its activities . the company leases railcars from financial intermediaries through sale-leaseback transactions , the majority of which involve operating leasebacks . railcars owned by the company , or leased by the company from a financial intermediary , are generally leased to a customer under an operating lease . the company also arranges non-recourse lease transactions under which it sells railcars or locomotives to a financial intermediary , and assigns the related operating lease to the financial intermediary on a non-recourse basis . in such arrangements , the company generally provides ongoing railcar maintenance and management services for the financial intermediary , and receives a fee for such services . on most of the railcars and locomotives , the company holds an option to purchase these assets at the end of the lease . 34 the following table describes the railcar and locomotive positions of the rail group at december 31 , 2010. method of control financial statement number owned-railcars available for sale on balance sheet  current 10 owned-railcar assets leased to others on balance sheet  non-current 13,407 railcars leased from financial intermediaries off balance sheet 6,827 railcars  non-recourse arrangements off balance sheet 2,109 total railcars 22,353 locomotive assets leased to others on balance sheet  non-current 40 locomotives leased from financial intermediaries off balance sheet 4 locomotives leased from financial intermediaries under limited recourse arrangements off balance sheet  locomotives  non-recourse arrangements off balance sheet 78 total locomotives 122 in addition , the company manages approximately 761 railcars for third-party customers or owners for which it receives a fee . the company has future lease payment commitments aggregating $ 65.5 million for the railcars leased by the company from financial intermediaries under various operating leases . remaining lease terms vary with none exceeding fifteen years . the company prefers non-recourse lease transactions , whenever possible , in order to minimize its credit risk . refer to note 12 to the company 's consolidated financial statements in item 8 for more information on the company 's leasing activities . in addition to the railcar counts above , the grain & ethanol group owns 150 railcars which it leases to third parties under operating

